Miami Beach Lady Bird Deed Attorney

Condominium, Second-Home and Non-Resident Owners Across Miami Beach

A Miami Beach Lady Bird Deed keeps your condo out of probate,
including the ancillary Florida case that catches out-of-state owners.

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Yanitza Schoonover, Florida probate and estate planning attorney
Written and reviewed by Yanitza Schoonover, Florida probate and estate planning attorney The Schoonover Law Firm, P.A. · Updated August 2026

Miami Beach Lady Bird Deed Attorney

A Miami Beach Lady Bird Deed, known formally as a Florida enhanced life estate deed, lets your Miami Beach condominium or home pass directly to the beneficiaries you name at your death, with no Miami-Dade probate case. While you are alive nothing changes: you stay on title, you keep any homestead exemption you have, and you can live in the property, rent it, refinance it, sell it, or revoke the deed entirely.

Miami Beach is unlike anywhere else in Miami-Dade, and the census figures show why. Only 40.9% of housing units are owner-occupied, the lowest share of any city on this site, and 52.9% of residents are foreign-born. Translated into estate planning: a very large portion of Miami Beach property is a second home, a seasonal residence, or an investment unit, frequently owned by someone whose permanent home is New York, New Jersey, Toronto, São Paulo, Bogotá or Buenos Aires.

That single fact drives this page. When a non-resident dies owning Florida real property, the family usually faces an ancillary administration, a second, separate probate case in Florida running alongside probate at home. A Lady Bird Deed is the cleanest way to make that second case unnecessary.

Miami Beach Lady Bird Deed: the short version

  • What it does: names beneficiaries who receive your Miami Beach property automatically at death, outside of probate.
  • What you keep: full control for life, with the freedom to sell, mortgage, lease, or revoke without anyone's permission.
  • The Miami Beach benefit: for an out-of-state or foreign owner, it removes the need for a Florida ancillary probate case.
  • Florida has no TOD deed: unlike many states, Florida has not adopted a transfer on death deed for real estate. This is the Florida equivalent.
  • Homestead question first: whether the unit is your Florida homestead decides whether your spouse must join the deed.
  • Condo caution: milestone inspection and structural reserve assessments follow the unit to your beneficiaries.

What Is a Miami Beach Lady Bird Deed?

A Miami Beach Lady Bird Deed is the common name for a Florida enhanced life estate deed recorded on property in Miami-Dade County. It names the beneficiaries, called remaindermen, who receive the property automatically at your death, while reserving to you an enhanced life estate that leaves you in complete control while you are alive.

The enhancement is the whole point. Under a traditional Florida life estate deed, the life tenant cannot sell or mortgage without every remainderman signing, and those remaindermen hold a vested interest their creditors can reach. For a Miami Beach condo owner that is a genuine trap: you cannot sell into a strong market, you cannot refinance, and your unit is exposed to your children’s financial problems. An enhanced life estate deed reserves the power to sell, convey, mortgage, lease and revoke without their consent, so the beneficiaries hold nothing but an expectancy until you die.

For a broader comparison of Florida options, see our guide to Lady Bird Deeds versus wills, trusts and quitclaim deeds.

Miami Beach Lady Bird Deed attorney helping Miami-Dade condominium owners avoid probate

Florida Does Not Have a Transfer on Death Deed

This comes up constantly with Miami Beach owners, because so many of them own property in more than one state. If you have used a transfer on death deed (also called a beneficiary deed or TOD deed) in Colorado, Arizona, Texas, Illinois, Ohio or one of the other states that have adopted them, you may reasonably assume Florida offers the same thing.

It does not. Florida has not adopted the Uniform Real Property Transfer on Death Act, and there is no transfer on death deed for Florida real estate. Recording an out-of-state TOD form against a Miami Beach condo does not accomplish what you intend, and the defect is typically discovered after death, when it is expensive to fix.

What Florida does allow

  • Real estate: the Lady Bird Deed, or enhanced life estate deed. This is the Florida equivalent of a TOD deed and is what this page is about.
  • Bank and brokerage accounts: payable on death and transfer on death designations are available and work well.
  • Motor vehicles and vessels: Florida allows a beneficiary designation on the title.
  • Everything else: generally a revocable trust, joint titling, or probate.

If you hold property in several states, the sensible approach is to handle each state with the instrument that state actually recognizes, rather than assuming one form travels.

Miami Beach Estate Planning Snapshot

Miami Beach has the lowest owner-occupancy rate and one of the highest foreign-born shares of any market we cover. Both point the same direction: a lot of valuable Florida real property owned by people who do not primarily live in Florida.

  • 18.8% of Miami Beach residents are age 65+
  • 40.9% of housing units are owner-occupied
  • $556,700 median value of owner-occupied housing
  • $72,856 median household income
  • 52.9% of Miami Beach residents are foreign-born
  • 64.5% speak a language other than English at home

Look at the gap between the median home value of $556,700 and the median household income of $72,856. That ratio is far wider than in most Florida cities, and it is the statistical fingerprint of a market where a large share of property is held by people whose income is earned somewhere else, second-home owners, seasonal residents and foreign buyers.

For estate planning that matters more than it might appear. Those owners frequently do not have Florida homestead status on the property, which changes the spousal rules, removes homestead creditor protection, and makes the Florida property a standalone probate problem for a family whose main estate is being administered somewhere else entirely.

Demographic figures: U.S. Census Bureau QuickFacts, Miami Beach city, Florida (most recent American Community Survey five-year estimates available at publication).

Chart of the Miami Beach median home price trend over the past decade, used for Miami-Dade estate planning and Miami Beach Lady Bird Deed research
Miami Beach median home price trend (past decade)
Appreciation at this level is why the stepped-up basis matters as much as the probate savings.
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Ancillary Probate: The Problem Non-Resident Owners Do Not See Coming

Probate is handled by the state where the decedent lived. But real property is different: it is governed by the law of the state where the land sits, and only a court in that state can clear title to it. So when someone who lived in New York, Ontario or Colombia dies owning a Miami Beach condominium, the family does not get to resolve it in one place.

Instead they open the main probate at home, and then a second, separate case in Florida, an ancillary administration in the Miami-Dade Circuit Court Probate Division at 73 West Flagler Street. That means Florida counsel, Florida filings, authenticated copies of the home-state proceedings, a Florida creditor notice period, and Florida court timelines, all while the family is grieving in another country.

  • 2 casesHome-state probate plus a Florida ancillary administration
  • 3 monthsFlorida creditor claim period, running on its own clock
  • 40.9%Miami Beach owner-occupancy, most units are not primary residences
  • 1 deedWhat it takes to remove the Florida property from all of it

A Lady Bird Deed does not touch the home-state probate. What it does is take the Florida condominium out of the equation, so there is nothing in Florida left to administer for that asset. For a family already managing an estate across borders, deleting an entire jurisdiction from the process is a substantial gift.

This applies with equal force to Canadian and Latin American owners, who additionally face document authentication and apostille requirements, and often a language barrier at the courthouse. See our comparison of Florida probate-avoidance options for how this stacks up against a revocable trust, which is the other common answer for multi-state owners.

Condominiums, Milestone Inspections and Assessments

Most Miami Beach property that passes through an estate is a condominium unit, and the deed is the easy part. The building is where the complications live.

Following Florida’s post-2021 condominium safety legislation, buildings of a certain age and height must complete milestone structural inspections, and associations must fund reserves based on a structural integrity reserve study rather than waiving them as many once did. Miami Beach has an unusually old and unusually coastal building stock, so a large number of its associations are working through exactly this, and the assessments can be significant.

A Lady Bird Deed transfers the unit. It does not transfer a clean slate. Your beneficiaries take the property subject to:

  • The declaration of condominium, including any approval requirement or right of first refusal
  • Any recorded lien for unpaid regular or special assessments
  • Ongoing milestone and reserve assessments still being collected
  • Leasing restrictions, which matter if a beneficiary intends to rent rather than occupy

None of this is a reason to avoid the deed. It is a reason to read the declaration before drafting it, and to tell your beneficiaries what they are inheriting so the gift does not arrive as a surprise bill.

Miami Beach Lady Bird Deed lawyer reviewing a declaration of condominium before drafting a deed

Is Your Miami Beach Unit Actually Homestead?

On Miami Beach this is the first question, not a detail, because the answer changes the deed itself.

If it is your homestead

You have the homestead exemption and the Save Our Homes assessment cap, and a properly drafted deed should not disturb either during your lifetime. You also have the protections and the restrictions of Article X, Section 4 of the Florida Constitution: your spouse must join the deed, and homestead cannot be devised away from a surviving spouse or a minor child. A married couple normally signs together, naming the beneficiaries who take after the second death.

If it is a second home or investment unit

You do not have the homestead exemption, the Save Our Homes cap, or the constitutional restrictions. The spousal joinder requirement generally does not apply, which makes the deed simpler. But you also lose Florida’s homestead creditor protection, and the property does not receive the homestead treatment that shields a home from Medicaid estate recovery. For this owner the argument for a Lady Bird Deed is almost purely about probate avoidance, which, given the ancillary administration problem above, is argument enough.

Do not guess at this

Homestead status is determined by facts (permanent residency, actual occupancy, and intent), not by what is convenient. If you have claimed the Florida homestead exemption on the property, it is homestead, and a deed drafted as though it were not can fail at your death. If you have declared permanent residency elsewhere while claiming a Florida exemption, that is a separate problem worth resolving before anything is recorded.

Recording a Miami Beach Lady Bird Deed

Miami Beach property records in the Miami-Dade County Official Records, maintained by the Clerk of the Court and Comptroller. The recording counter is at Courthouse East, 22 NW First Street, first floor, Miami, and deeds may also be submitted by mail or through an approved e-recording provider, which is how most attorneys file.

Execution requirements

Florida requires a deed conveying an interest in real property to be signed in the presence of two subscribing witnesses and acknowledged before a notary public (Fla. Stat. §§ 689.01 and 695.03). Owners who spend part of the year outside the United States should plan the signing deliberately. A deed executed abroad can be valid, but the notarial formalities need to be handled correctly, and it is usually far simpler to sign during a Florida visit than to sort it out afterward.

Recording fees and documentary stamp tax

Recording charges are $10.00 for the first page, $8.50 for each additional page, and $1.00 per name indexed beyond four names.

Miami-Dade is the one Florida county with its own documentary stamp rate: $0.60 per $100 of consideration rather than the $0.70 used statewide, plus a $0.45 per $100 surtax on transfers of property other than a single-family residence. Whether a given condominium unit qualifies as a single-family residence for surtax purposes is worth confirming with the Clerk before recording.

As to whether the tax applies to this deed at all: in Technical Assistance Advisement 20B4-004 (October 16, 2020) the Florida Department of Revenue concluded that an enhanced life estate deed is not subject to documentary stamp tax, because no present beneficial interest transfers when the deed is signed. A Technical Assistance Advisement binds the Department only as to the taxpayer and facts presented, so a deed on a mortgaged property still deserves review beforehand.

Sources: Miami-Dade County Clerk of the Court and Comptroller, Official Records; Florida Department of Revenue Technical Assistance Advisement 20B4-004 (Oct. 16, 2020); Fla. Stat. ch. 201; Fla. Stat. § 28.24(13) (statutory service charges); Fla. Stat. §§ 689.01, 695.03.

After a Death: What Your Beneficiaries Actually Do

People ask what happens next, and the honest answer is: remarkably little, which is the point. In the ordinary case the sequence looks like this.

  1. Order certified death certificates

    Several copies, from the Florida Bureau of Vital Statistics or the equivalent authority where the death occurred. Institutions want originals, not photocopies.

  2. Record a certified death certificate against the property

    Recorded in the Miami-Dade Official Records, this is what publicly establishes that the life estate has ended and the remainder beneficiaries now hold title.

  3. Provide any affidavit the title company wants

    On a later sale or refinance, a title underwriter commonly asks for an affidavit confirming identity, continuous marital status, and that the deed was never revoked. Straightforward, but worth knowing about.

  4. Notify the association and the insurer

    The condominium association needs to update its owner records and estoppel information, and the property insurer needs to know who owns and occupies the unit. Skipping this is how coverage lapses.

  5. Apply for their own homestead exemption, if applicable

    If a beneficiary makes the unit their permanent residence, they apply to the Miami-Dade Property Appraiser in their own name. Your exemption and Save Our Homes cap do not carry over.

What is not on that list: opening a probate case, appointing a personal representative, publishing notice to creditors, waiting out a claim period, or retaining Florida counsel for an ancillary administration. That absence is the entire value of the deed.

What a Lady Bird Deed Does Not Do

Being straight about the limits is part of giving useful advice. A Lady Bird Deed is a precise tool, not a complete estate plan.

Common misconceptions about what an enhanced life estate deed accomplishes.
People assume it…Reality
Covers the whole estateIt covers only the real property described in the deed. Bank accounts, investments, vehicles and personal effects are untouched and may still require probate.
Replaces a willIt does not. You still want a will for everything the deed does not cover, and to name a guardian if you have minor children.
Avoids federal estate taxNo. The property remains in your gross estate at death, which is precisely why beneficiaries generally receive a stepped-up basis. For non-resident aliens this matters a great deal.
Preserves Save Our Homes for the kidsNo. The assessment cap resets on the change of ownership at death, the same as through probate or a trust.
Qualifies you for MedicaidNo. It may reduce estate recovery exposure on a homestead, but it does not create eligibility, and the look-back applies to other transfers.
Wipes out debts on the propertyNo. Mortgages, association liens, code liens and assessments follow the property to your beneficiaries.
Works for property held in an LLCNo. The LLC owns the property, not you. That requires planning through the operating agreement and membership interests instead.

How a Miami Beach Lady Bird Deed Compares to the Alternatives

General comparison for Miami Beach property. Individual results depend on how the property is titled, whether it is your homestead, and your residency.
Option Avoids Florida probate? Avoids ancillary case for non-residents? Typical Miami Beach drawback
Lady Bird Deed Yes, for that property Yes Covers only the property described in the deed.
Out-of-state TOD deed No, not recognized No Florida has no transfer on death deed. The form does not do what the owner thinks it does.
Will only No No Guarantees an ancillary Florida case for a non-resident owner rather than avoiding one.
Revocable living trust Yes, if funded Yes Often the better answer for multi-state owners, at higher cost. The deed into the trust still has to be right.
Adding a child to the deed Partially Partially Creates a present co-owner with veto power, gift tax reporting and creditor exposure, and forfeits part of the step-up.

For an owner with property in several states, the honest comparison is usually Lady Bird Deed versus revocable trust, not deed versus will. A trust can hold everything; a deed handles one parcel very efficiently. Many Miami Beach plans use the trust at home and the deed for the Florida condo.

How to Get a Miami Beach Lady Bird Deed

  1. Establish whether the property is your Florida homestead

    On Miami Beach this comes first. It decides whether your spouse must join the deed, whether homestead creditor protection applies, and how the Medicaid analysis works.

  2. Pull the current vesting deed and folio number

    The exact legal description from the last recorded deed in the Miami-Dade Official Records, plus the folio from the Property Appraiser. Condominium descriptions reference the declaration’s recording book and page and must be copied precisely.

  3. Read the declaration of condominium

    Transfer approval, right of first refusal, leasing limits, and any recorded milestone or reserve assessment. These follow the unit to your beneficiaries.

  4. Draft the enhanced life estate reservation

    The deed must reserve your power to sell, convey, mortgage, lease and revoke without the beneficiaries’ consent. This is what separates it from an ordinary life estate deed.

  5. Sign with two witnesses and a notary

    Both witnesses present and signing, notary block complete. If you spend part of the year abroad, plan the signing rather than improvise it.

  6. Record in the Miami-Dade Official Records

    At Courthouse East, by mail, or by e-recording, for $10.00 for the first page and $8.50 per additional page.

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Plain-English Glossary

These are the terms that come up in a Miami Beach deed conversation, without the jargon.

Enhanced life estate deedThe formal name for a Lady Bird Deed. You keep a life estate plus the power to sell, mortgage or revoke without anyone’s consent.
RemaindermanA person named in the deed to receive the property at your death. Plural: remaindermen. They hold no present interest while you are alive.
Ancillary administrationA second probate case opened in Florida because a non-resident died owning Florida real property, running alongside the probate in their home state.
HomesteadTwo different things in Florida: a property tax exemption with an assessment cap, and a constitutional protection that restricts how the property can be conveyed or devised.
Save Our HomesThe constitutional cap limiting annual increases in the assessed value of homestead property to 3% or the change in the Consumer Price Index, whichever is lower.
Folio numberMiami-Dade’s parcel identification number, assigned by the Property Appraiser. Every deed should reference it.
Documentary stamp taxFlorida’s tax on deeds, calculated on consideration. Miami-Dade uses its own rate plus a surtax on non-single-family property.
Stepped-up basisThe reset of an asset’s cost basis to its date-of-death value, which can eliminate most capital gains tax if the beneficiaries sell soon after.
Milestone inspectionFlorida’s required structural inspection for certain older condominium buildings, often followed by significant assessments.
Partition actionA lawsuit any co-owner can generally file to force the sale or division of jointly owned property when the owners cannot agree.

Miami Beach Neighborhoods and Buildings We Serve

We prepare Lady Bird Deeds for property throughout Miami Beach and Miami-Dade County, including:

  • South Beach
  • South of Fifth
  • Mid-Beach
  • North Beach
  • Bal Harbour
  • Surfside
  • Bay Harbor Islands
  • Indian Creek
  • Sunset Islands
  • Venetian Islands
  • Star Island
  • Palm & Hibiscus Islands
  • Belle Isle
  • Flamingo Park
  • Española Way
  • Collins Avenue corridor
  • Ocean Drive
  • West Avenue
  • Normandy Isle
  • La Gorce

Work With a Miami Beach Lady Bird Deed Attorney

Yanitza Schoonover focuses her practice on probate administration and estate planning for Florida families. She helps Miami Beach owners with:

  • Miami Beach Lady Bird Deed drafting, execution and recording
  • Ancillary administration for non-resident owners
  • Formal and summary probate administration
  • Estate planning coordination for Florida property


If you own a Miami Beach condominium and live somewhere else, the question worth asking is not whether your family can handle a Florida probate case. It is whether they should have to. Schedule a consultation and we will tell you plainly whether a Miami Beach Lady Bird Deed fits.

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Miami Beach Lady Bird Deed attorney Yanitza Schoonover

Yanitza Schoonover

Miami Beach Lady Bird Deed Frequently Asked Questions

Does Florida have a transfer on death deed for real estate?

No. Florida has not adopted the Uniform Real Property Transfer on Death Act, so there is no transfer on death deed for Florida real estate. This surprises owners who have used one in another state. The Lady Bird Deed, or enhanced life estate deed, is the Florida instrument that accomplishes a similar result: the property passes to named beneficiaries at death without probate, while the owner keeps full control during life. Florida does allow transfer on death designations for bank and brokerage accounts and for motor vehicle titles, but not for real property.

My Miami Beach condo is a second home and I live in another state. Does a Lady Bird Deed still help?

This is the single strongest use case on Miami Beach. Florida real property owned at death by a non-resident normally requires an ancillary administration in Florida, a separate probate case running alongside the main probate in your home state. That means Florida counsel, Florida court filings and Florida timelines on top of everything your family is already handling. A Lady Bird Deed removes the Florida property from probate entirely, so no ancillary case is needed for that asset.

Do I need my spouse to sign if the Miami Beach property is not my homestead?

Generally no. The spousal joinder requirement in Article X, Section 4 of the Florida Constitution applies to homestead property. If the unit is a second home or investment property and your permanent residence is elsewhere, that restriction does not attach. Be careful, though: homestead status is determined by facts, not preference, and if you have claimed the Florida homestead exemption on the property then it is homestead. Getting this wrong in either direction is how deeds fail.

What happens to my condo’s special assessments when my beneficiaries inherit it?

They follow the unit. Many older Miami Beach buildings are funding milestone inspections and structural integrity reserve studies, and the resulting assessments can be substantial. A Lady Bird Deed transfers the unit, not a clean slate. Your beneficiaries take it subject to the declaration of condominium, any recorded lien for unpaid assessments, and any assessment still being collected.

Is the documentary stamp tax different in Miami-Dade County?

Yes. Miami-Dade is the only Florida county with its own rate: $0.60 per $100 of consideration rather than the $0.70 used in the other 66 counties, plus a $0.45 per $100 surtax on transfers of property other than a single-family residence. Whether a particular condominium unit qualifies as a single-family residence for surtax purposes is worth confirming with the Clerk before recording. Separately, the Florida Department of Revenue concluded in Technical Assistance Advisement 20B4-004 that an enhanced life estate deed is not subject to documentary stamp tax at all.

What do my beneficiaries actually have to do when I die?

Far less than with probate. They obtain certified copies of the death certificate and record one in the Miami-Dade Official Records against the property, which establishes the chain of title publicly. A title company may also want an affidavit confirming identity and continuous marital status. They then notify the condominium association and the property insurer, and apply for their own homestead exemption if the unit becomes their permanent residence. There is no court case, no personal representative, and no creditor claim period for that property.

I am not a US citizen. Does a Miami Beach Lady Bird Deed work for me?

Yes for the probate problem, and it is a real benefit given how much Miami Beach property is foreign owned. The deed avoids a Florida probate case that heirs abroad would otherwise have to run remotely. It does not solve the tax problem: non-resident aliens face a much lower federal estate tax exemption on US situs assets than US persons do, and US real property is squarely a US situs asset. FIRPTA withholding also applies on a later sale by a foreign owner. Coordinate with a tax professional rather than treating the deed as a complete plan.

Can I put a Lady Bird Deed on a Miami Beach property I rent out on Airbnb?

Yes if you own it individually, since a Lady Bird Deed is not limited to homestead property. Two cautions specific to Miami Beach. First, the city enforces short-term rental restrictions in many residential districts, and violations can produce recorded liens that a beneficiary would inherit along with the unit. Second, if the property is titled to an LLC, which is common for rentals, a Lady Bird Deed is not the right instrument at all because the LLC owns the property rather than you.

Will a Miami Beach Lady Bird Deed affect my homestead exemption or Save Our Homes cap?

If the property is your homestead, a properly drafted deed should not affect either one during your lifetime. You retain an enhanced life estate, you remain in possession, and the Miami-Dade Property Appraiser continues to treat you as the owner of record. The Save Our Homes cap generally resets at your death on the change of ownership, which happens with or without the deed.

Can I name my children in different countries as beneficiaries?

Yes, and for Miami Beach families that is often the entire point. The practical caution is what happens after they inherit as co-owners. If they disagree about selling, any one of them can generally file a partition action, and coordinating a sale across time zones and jurisdictions is harder than it sounds. Where beneficiaries are unlikely to agree, naming one and equalizing elsewhere, or using a trust, is often the calmer plan.

Do my beneficiaries get a stepped-up basis?

Generally yes. Because you keep the enhanced powers, the transfer is treated as incomplete for federal tax purposes and the property is included in your gross estate at death, which normally produces a stepped-up cost basis. On a Miami Beach condominium bought decades ago, that step-up can eliminate most of the capital gain if the beneficiaries sell. Confirm the treatment for your situation with a tax advisor, particularly if you are not a US person.

Can a Miami Beach Lady Bird Deed be changed or revoked later?

Yes. That is the defining feature of an enhanced life estate deed. You can sell the property, refinance it, lease it, add or remove beneficiaries, or revoke the deed entirely without the consent of the people named to receive it. A new deed is prepared and recorded to make the change effective.

More general questions are answered on our Florida Lady Bird Deed FAQ page.

We also assist owners in nearby Miami-Dade and Broward markets including Miami, Hialeah, Doral, Kendall, Hallandale Beach, Hollywood, and Fort Lauderdale. Browse every market on our areas we serve page.

Florida Lady Bird Deed Attorney Serves Homeowners Across Florida

We help homeowners throughout Florida with Lady Bird Deeds and probate avoidance planning. Below are many of the primary Florida markets we serve, but we're not limited to these locations. You can also browse the full Florida Lady Bird Deed city and county directory.

• Boca Raton • Boynton Beach • Cape Coral • Clearwater • Coral Springs • Davie • Daytona Beach • Deerfield Beach • Doral • Fort Lauderdale • Hallandale Beach • Hialeah • Hollywood • Homestead • Jacksonville • Kendall • Lauderdale Lakes • Miami • Miami Beach • Miramar • Orlando • Parkland • Pembroke Pines • Pine Hills • Plantation • Pompano Beach • Port Saint Lucie • Saint Petersburg • Sunrise • Tallahassee • Tampa • West Palm Beach • Weston

Legal disclaimer. This page is general information about Florida law, not legal advice, and reading it does not create an attorney-client relationship. Florida homestead, probate, tax and Medicaid rules change and apply differently to different families, and cross-border ownership adds federal tax questions this page does not attempt to answer. Recording locations, fees, tax rates and court procedures described here were accurate as of August 2026 and should be confirmed with the Miami-Dade County Clerk of the Court and Comptroller and the Florida Department of Revenue before you rely on them.

The Schoonover Law Firm, P.A. · Yanitza Schoonover, Attorney at Law · Licensed in Florida. Attorney advertising.