For official use only
Taxpayer
name
Parcel ID
Address
Legal
description
Column 1
Column 2
Column 3
Column 4
Column 5
Column 6
Tax Year / Date Tax Due
Reason for Lien
Taxes due
Penalty
Interest
Total (3+4+5)
Tax Collector: The 50 percent penalty is calculated individually on each annual
exemption or assessment limitation. Interest is based on the taxes exempted or
excluded each year from the date the taxes become due for each assessment
until the lien is satisfied.
The tax collector must collect any fees and costs which the property appraiser
or the tax collector has incurred in filing and collecting this lien.
Total for Column 6 (subtotal)
Added fees
and costs
paid by:
Property Appraiser
+
Tax Collector
+
Total due
I certify that I have read this notice of tax lien and the facts in it are true. If prepared by someone other than the
property appraiser, this declaration is based on all information of which he or she has knowledge.
Signature Title Date
Payment must include all unpaid taxes, interest, penalties, fees, and costs, or the lien will not be satisfied.
NOTICE OF TAX LIEN
FOR EXEMPTIONS AND
ASSESSMENT LIMITATIONS
County, Florida
_____________________(taxpayer) has received exemption(s) and/or
assessment limitation(s) totaling $ ______________ for years. The
property appraiser has discovered that the taxpayer was not legally entitled to
receive the exemption(s) and/or assessment limitation because:
_____________________________________________________ .
Sections 193.155(10), 193.1554(10), 193.1555(10), 193.501(9), 196.011(9),
196.075(9), 196.161(1) and 196.183, F.S., require a lien on the property to
recover unpaid taxes. The property appraiser will recover from the taxpayer
taxes due, a 50 percent penalty and 15 percent interest for any year or years
within the last ten years in which the taxpayer was not entitled to, but was
granted, a tax exemption or assessment limitation.
When this document is recorded, it becomes a lien on the real property
addressed and legally owned by the taxpayer in Florida.
DR-453
R. 04/16
Rule 12D-16.002
F.A.C.
Eff. 04/16
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
click to sign
signature
click to edit
DR-453
R. 04/16
Rule 12D-16.002
Florida Administrative Code
Page 2
INSTRUCTIONS
PROPERTY APPRAISER
Column 1 Tax Year/Date Tax Due
Enter the tax year and the date the tax was due for that year, usually November 1.
Column 2 Reason for lien
Enter the reason for the lien (e.g. illegal or improper exemption or not qualified for assessment
limitation).
Column 3 Taxes Due
Enter the amount of taxes due for each year. To calculate the taxes due multiply the value of the
property which escaped taxation by the millage rate which was effective for that year.
Column 4 Penalty
Enter the amount of the penalty due. This is 50 percent of the tax under ss. 193.155(10),
193.1554(10), 193.1555(10), 193.501, 196.011(9), 196.075(9), 196.161(1) and 196.183, F.S.
If the property appraiser made a clerical mistake or omission, a penalty is not due. If a penalty is not
due, enter zero. See ss. 193.155(9) and 196.161(1)(b), F.S., and Rule 12D-8.0064(3)(d), F.A.C.
TAX COLLECTOR
Column 5 Interest on Tax Exempted or Excluded
Enter the amount of interest due:
Interest is 15 percent of the tax per annum running from the due date, usually November 1, until
paid.
Multiply Column 3 by 15 percent per annum.
If a penalty is not due:
Interest is not due.
Enter zero in this column.
See ss. 193,155(9), 193.1554(10), 193.1555(10), 193.501, 196.011(9), 196.075(9), 196.161(1) and
196.183, F.S.
Column 6 Subtotal
Enter the sum of Columns 3, 4, and 5.
Total
Enter the total of Column 6 plus added fees and costs.
DISTRIBUTION
The distribution of funds collected under ss. 196.011(9) and 196.161(1), F.S., is:
Fees and cost must be returned to the party initially expending them.
Taxes, penalties, and interest distributed based on millage that was in effect for the year of the
assessment.