RPPTL Section Homestead Series Webinar - April 15th

Don't miss a great opportunity to attend the second session in the RPPTL Section's Homestead Series Webinars on April 15th at noon. This session will be hosted by Melissa Murphy, General Counsel for Attorneys Title Fund Services, LLC. Register here:

https://member.floridabar.org/s/lt-event?id=a1R1R000006fXIbUAM

National Consumer Law Center Digital Library Resources for Americans in Need

The National Consumer Law Center has compiled resources for consumer relief during these challenging times.  It should be very helpful for those in need. Here's the link:

National Consumer Law Center Digital Library

IRS Relaxes Tax Filing Deadlines for Some, BUT NOT ALL, Tax Returns

 



In times of confusion and uncertainty, it's important to find a good source for information. I've received many summaries from various sources about the effect of IRS Notice 2020-18, which delayed some, but not all, tax filing deadlines. For those of us in planning and estate administration, the deadlines for gift and estate tax returns are not extended, but the deadline for Form 1041 (Income Tax Returns for Estates and Trusts) is extended. Here's a link to the IRS site, which has a link to the actual text of the notice. Here's a link to the IRS Website with answers to questions about the modified tax deadlines. IRS FAQ's about Notice 2020-18. 

As with all tax matters, it is best to consult with your tax adviser. A trained, licensed and experienced professional will save you time and avoid risks when handling tax matters, which can be complex, making tax-related decisions an area that should not be handled without training and experience. Even intelligent, diligent individuals who excel in other professional areas may have a hard time comprehending the tax laws. Experience does matter. 

Tenants Need Estate Planning

First, I do not represent landlords or tenants. I have, however, represented many personal representatives appointed to administer an estate in Florida. The law prevents the landlord from taking possession of a rental until certain conditions are satisfied.  landlord who won't grant access to the decedent's apartment or rented home.  This situation is another example of the need for planning, even by people who think they don't have enough to write a will. 

Several questions arise:  Does the landlord have the right to change the locks?  Does the landlord have the right to remove the property?  Does the estate owe the rent for the remaining lease term?  

When does the landlord have the right to take possession?

The Florida Landlord and Tenant Act, Chapter 83 of the Florida Statutes, says a landlord cannot take possession of a dwelling unit until 60 days after the last tenant dies if rent is current. Here’s what the statute says when a landlord files an action for possession:

83.59. Right of action for possession.—

(3) The landlord shall not recover possession of a dwelling unit except:

(d) When the last remaining tenant of a dwelling unit is deceased, personal property remains on the premises, rent is unpaid, at least 60 days have elapsed following the date of death, and the landlord has not been notified in writing of the existence of a probate estate or of the name and address of a personal representative. This paragraph does not apply to a dwelling unit used in connection with a federally administered or regulated housing program, including programs under s. 202, s. 221(d)(3) and (4), s. 236, or s. 8 of the National Housing Act, as amended.

The landlord does not have to recognize anyone who has not been appointed to serve as personal representative. That requires probate and letters of administration. It assures the landlord that they are dealing with the right person. 

What about the deceased tenant's property?

Section 83.67 talks about the tenant's personal property:

(5) A landlord of any dwelling unit governed by this part shall not remove the outside doors, locks, roof, walls, or windows of the unit except for purposes of maintenance, repair, or replacement; and the landlord shall not remove the tenant’s personal property from the dwelling unit unless such action is taken after surrender, abandonment, recovery of possession of the dwelling unit due to the death of the last remaining tenant in accordance with s. 83.59(3)(d), or a lawful eviction. If provided in the rental agreement or a written agreement separate from the rental agreement, upon surrender or abandonment by the tenant, the landlord is not required to comply with s. 715.104 and is not liable or responsible for storage or disposition of the tenant’s personal property; if provided in the rental agreement, there must be printed or clearly stamped on such rental agreement a legend in substantially the following form:

BY SIGNING THIS RENTAL AGREEMENT, THE TENANT AGREES THAT UPON SURRENDER, ABANDONMENT, OR RECOVERY OF POSSESSION OF THE DWELLING UNIT DUE TO THE DEATH OF THE LAST REMAINING TENANT, AS PROVIDED BY CHAPTER 83, FLORIDA STATUTES, THE LANDLORD SHALL NOT BE LIABLE OR RESPONSIBLE FOR STORAGE OR DISPOSITION OF THE TENANT’S PERSONAL PROPERTY.

For the purposes of this section, abandonment shall be as set forth in s. 83.59(3)(c).

This gets the landlord out of storing abandoned personal property, but I still think the landlord has to get an order of possession. In some cases, the landlord does not want to pay court fees or an attorney, so they just take possession. It looks like they really don’t have a right to take possession until 60 days after the death. They might changes locks thinking they're helping, but they also really can't grant entry to the apartment to someone who is not on the lease or appointed to serve as personal representative. From the landlord’s perspective, they don’t know who is entitled to the deceased tenant’s possessions without the appointment of a personal representative by the court.  They’re usually less cooperative if the rent has not been paid and the heirs don’t get the 60 day window.

If the death certificate lists a parent or next of kin, that must give them some assurance that the person has the authority to remove personal items, including the cat. In the past, some of my clients have related that the landlord was cooperative and things worked out without legal action.  That's not always the case, however. 

The take-away is to carefully read lease documents and plan by having a will and naming someone in the lease to access your rental unit.  A small amount of money and time can save a lot of expense and aggrevation for your loved ones. 

Veterans Benefits

M. Brandon Robinson, an attorney with our firm, is an accredited VA Attorney, as well as a Marine Corps veteran. He is a welcome addition to our firm, especially given the number of veterans who call the Tampa Bay Area their home. As part of his commitment to serving fellow veterans, Brandon serves on the Florida Bar's Military Affairs Committee.

 

The VA web site describes the role of a VA Attorney - Information about VA Accredited Attorneys - and lists the many benefits that are available to those who served our country.  VA Benefits Page 
You can see Brandon's profile on our firm website by clicking here - Brandon's Firm Profile.

FREE UNCLAIMED PROPERTY SEARCH - FIND YOUR BURIED TREASURE

The State of Florida wants you to find your unclaimed property.   

The states website explains:

Why Search?

It only takes 30 seconds.

$323 Million

paid out to Floridians last year!

One in Five

chance you have unclaimed property

It's FREE!

No cost to reclaim your funds

You don't have to hire anyone to help with the paperwork.
Just go to https://www.fltreasurehunt.gov/ and enter your name.

Other states have free searches as well, so you should check each state where you lived, established a bank account, or owned property.  Here's the link to the National Association of Unclaimed Property Administrators.  They have a map of the 50 states with links to each state. https://unclaimed.org/

You can also checked for deceased family members.  Often people never learn about their unclaimed property, but the heirs can follow the procedures to prove they are entitled to claim the funds.  Sometimes that requires probate work, but it's at least worth checking.

I hope you find buried treasure!

In Tough Times, More Than Ever - Plan, Protect and Pay Attention

As we are affected by current health concerns, let's not forget about those unscrupulous individuals who would take advantage of others.  Our inboxes are full of notices, warnings, and news updates about the the Corona virus. 

The Florida Bar web site https://www.floridabar.org/news/releases/covid19/  contains a warning about a false map being circulated.  It purports to show the location of virus outbreaks.  Instead, it contains malware.  This is a reminder that even when we're tired, not feeling well, or worried about others, DON'T CLICK ON EMAIL LINKS OR IMAGES unless you are certain that the email, and its links, images and attachments are reliable. Like a virus, malware can hide on your computer system, totally inactive, only to have devastating consequences at a later time.  Malware can also leave your computer unaffected, but be transmitted to others on your network or email contacts. 

Just like estate planning, health care and electronic security are best handled by planning, protecting and paying attention.