Summary
The Florida Supreme Court held that a property appraiser could correct a clerical computer data-entry error that had eliminated a homestead property's improvements from the assessment records. The correction was governed by section 197.122(1), Florida Statutes, rather than the Save Our Homes provisions of section 193.155(8)(a), and the constitutional assessment cap did not perpetuate an assessment based on the admitted error. The court quashed the Second District's decision and remanded for further proceedings.
Topics
Practice areas
Questions Presented
- Whether section 197.122(1), Florida Statutes, authorizes a property appraiser to correct at any time a clerical computer data-entry error that eliminated existing improvements from a homestead property's records.
- Whether section 193.155(8)(a), Florida Statutes, rather than section 197.122(1), governs correction of the erroneous assessment.
- Whether correcting the clerical error violates the Save Our Homes limitation on annual increases in homestead assessments under article VII of the Florida Constitution.
Holdings
- Section 197.122(1), rather than section 193.155(8)(a), applies to a purely clerical computer data-entry error that eliminated existing improvements from a homestead property's records, and the property appraiser may correct that error at any time.
- Section 193.155(8)(a) does not govern correction of a purely clerical data-entry error; that provision addresses errors in appraisal judgment or evaluation, whereas section 197.122(1) governs administrative and clerical mistakes.
- The Save Our Homes cap is not implicated by a clerical data-entry error that produced an assessment that did not reflect the property's just or fair market value. The cap does not permanently lock in an assessment based on an admitted error that eliminated all improvements from the records.
Key quotations
“The "Save Our Homes" cap on annual assessments applies to homestead property that has been assessed at just value, and the cap is not implicated where there has been a data entry error which has eliminated all improvements from the records.” (662)
“In conclusion, we hold that section 197.122(1), rather than section 193.155(8)(a), applies to correct the computer data entry error which occurred in the instant case and, pursuant to that subsection, Smith possesses the statutory authority to correct the erroneous data and result on the assessment of Krosschell's property "at any time."” (663)
Factual background
A data-entry error caused the property records to show zero square feet of base living area for Krosschell's homesteaded residence, effectively deleting the existing improvements from the records. The resulting 2000 assessment was $188,700 instead of the correct $288,800 assessment. After discovering the error, the property appraiser attempted to correct it, but the statutory notice period for a 2000 challenge before the Value Adjustment Board had passed. Krosschell argued that the corrected assessment violated Florida's Save Our Homes cap because it exceeded the prior assessment by more than three percent.
Procedural history
A circuit court granted Krosschell's motion for summary judgment and required the property appraiser to retain the erroneous 2000 assessment. The Second District affirmed and held that the property appraiser lacked statutory authority to retroactively change the base-year assessment. The Supreme Court accepted review based on certified conflict, quashed the Second District's decision, and remanded for further proceedings.
Remand instructions
The case was remanded to the Second District Court of Appeal for further consideration consistent with the Supreme Court's opinion.