ACPA Now and Then
FL Property Tax Exemption Compliance
GIS and Title
IAAO 101
Department Knowledge Potpourri
100

Locals refer to the ACPA City of Alachua office as this type of house

What is the Swick House?

100

To qualify for Florida’s Long-Term Resident Senior Exemption, also known as the “Super-Senior Exemption,” a homeowner must have maintained their permanent residence on the same property for this amount of time

What is 25 years?

100

These 3 words describe a computer system used to capture, manage, analyze and display geographically referenced information

What is Geographic Information System?

100

This unit of currency/value equals $1 of tax for every $1,000 of taxable value

What is a mill

100

This legal term describes the process through which a deceased person's estate is distributed to heirs and designated beneficiaries. It can be expensive if you don't plan for it, trust me.

What is Probate?

200

This is ACPA's main office phone number

What is 352-374-5230?

200

This type of "unit" may not legally maintain 2 separate homestead exemptions on separate properties regardless of ownership according to FL Law

What is Family Unit

or Marital Unit (Unless Jacqui answers)

200

This type of property ownership gives all owners an equal and undivided interest, at least for as long as they live

What is Joint Tenants with Right of Survivorship?

200

This phrase refers to a parcel of land and/or any structures or improvements that are permanently affixed to that land

What is Real Estate?

200

According to TPP FAQ, Anyone that's the sole proprietorship, partnership, company, corporation, self-employed agent or contactor that owns or has possession of assets as of this date must file for tangible personal property each year 

What is January 1st?

300

The 4 values of ACPA according to ACPA's website include Integrity, Community Focused, Knowledgeable and this less opaque value

What is Transparency?

300

This percentage of interest is applied annually to property tax liens with an illegal exemption according to FL Law

What is 15%

300

In a metes and bounds legal description, this is the location where the boundary description begins and ultimately returns to close the parcel

What is the Point of Beginning POB?

300

Property tax according to value. (How the Romans might have said it).

What is Ad Valorem Tax?

300

Make sure you ring in on time for this clue. This department (not a part of ACPA) ensures that local authorities don't exceed mandated millage rate caps or miss key deadlines.

What is The Department of Revenue

400

This is the year ACPA moved into the Josiah T. Walls building

What is 2015?

400

When assessing if a disabled veteran qualifies for the 100% veteran's disability exemption (removes all advalorem taxes). This key phrase on the VA rating letter shows that the applicant qualifies for the exemption.

What is Totally and permanently disabled due to service-connected disabilities?

400

In property law and estate planning, the acronym OLEO stands for this individual

Who is the Original Life Estate Owner?

400

The diminished utility of an improvement due to negative influences originating from outside the building and usually classified as incurable

What is External Obsolescence?

400

You can argue with Jakob until the cows come home but this is the minimum acreage recommended for pastureland

What is 10 acres?

500

These are the first 2 female field appraisers at ACPA 

Who is Lillian Johnson and Becky Durden?

500

For qualifying combat-disabled veterans age 65 and older, Florida provides a property tax discount equal to this percentage (Hint not numerical)

What is the veteran’s combat-related disability percentage as determined by the United States Department of Veterans Affairs?

500

This GIS rule ensures spatial features maintain proper relationships, such as parcel polygons not overlapping or having unintended gaps between them

What is topology?

500

Although property ownership comes with extensive rights, the government can limit those rights through taxation, police power, eminent domain and this legal doctrine or transfer of property to the state to prevent assets from sitting ownerless in "limbo"

What is escheat?

500

I do declare that if you want your mobile home treated like real property you must bring your DR-402 to this place after visiting the Property Appraiser Office


What is the Tax Collector's Office?