Item Coversheet



BOCC AGENDA ITEM


Item Title:Homestead Exemption Audit Program
Date:9/25/2017
Department:County Attorney
Background:
The Nassau County Property Appraiser's office is working on an initiative to perform an audit on the entire county tax roll in an effort to ensure that all recipients of homestead exemptions are legitimate.  In order to conduct this audit, other property appraisers are using third-party vendors to do a mass "big-data" exercise to identify potential cases of fraud.  If cases of potential fraud are identified, the vendor would have the Property Appraiser's staff review each case to determine if actual fraud were present. If the District chooses to participate in this audit, a three-party Interlocal Agreement would need to be executed between the Nassau County Board of County Commissioners, the Nassau County Tax Collector, and the Nassau County Property Appraiser.
Request:
Approve and authorize the Chairman to sign a three-party Interlocal Agreement, Contract No. CM2469, between the Nassau County Board of County Commissioners, the Nassau County Tax Collector, and the Nassau County Property Appraiser, regarding participation in a homestead exemption audit program.
Financial/Economic Impact to Future Years Budgeting Process or Effect on Citizens:
Tax revenues.
Action Requested and Recommendation:
Approve and authorize the Chairman to execute a three-party Interlocal Agreement, on behalf of the Board,  between the Nassau County Board of County Commissioners, the Nassau County Tax Collector, and the Nassau County Property Appraiser, regarding participation in a homestead exemption audit program, Contract No. CM2469.
Is this action consistent with the Nassau County Comprehensive Land Use Plan?
NA
Funding Source:

Additional Information Needed for Contracts/Agreements (If Applicable)
Contract Number assigned by Contracts Management:
CM2469
For non-governmental agencies, has the document been sent to the vendor for signature?
N/A
Does the document need to be recorded? If so, who will pay the recordation fee?
N/A
Are there any special mailing instructions? (Include contact name, address, deadline for submittal, how to mail such as express mail, FedEx, etc):
N/A
How many originals are needed?
Two

ATTACHMENTS:
DescriptionUpload DateType
Memorandum from the Property Appraiser8/25/2017Cover Memo
Agreement for Use of Property Tax Collections to Fund Exemption Audit Services8/25/2017Cover Memo