County Attorney
Geri Bonzon-Keenan

County Attorney's Office
111 NW 1st Street, Suite 2810
Miami, Florida 33128

Public Records Custodian
Tomeka Ladson

Phone
305.375.5151

Fax
305.375.5634

Contact Us

Practice Areas

    Taxation & Bankruptcy

    Jorge Martinez-Esteve, Section Head

    The Taxation and Bankruptcy Section represents the Property Appraiser, Tax Collector and other County departments regarding the imposition and collection of ad valorem property taxes, local taxes, special assessments, and fees. The Property Appraiser is responsible for identifying and appraising all real and tangible personal property within the County, determining the exemption or classification status of such property, and certifying the annual tax roll, which, at over $500 billion dollars, is the largest tax roll within the state of Florida. The Tax Collector is responsible for collecting property taxes, special assessments, local business tax receipts, and convention and tourist taxes, as well as issuing automobile, boat, hunting, and fishing licenses, and processing motor vehicle registrations and renewals. The Tax Collector is also responsible for collecting delinquent real property taxes by conducting the annual sale of hundreds of millions of dollars in tax certificates, attracting investors from all over the world.

    Our attorneys also litigate on behalf of the Property Appraiser and Tax Collector in state and federal courts as well as administrative agencies, such as the Value Adjustment Board, before which tens of thousands of tax appeals are filed each year challenging the Property Appraiser's determination of market value, exemption, or classification status. Our representation also includes interacting with other local government agencies and state agencies, such as the Florida Department of Revenue, as well as assisting the County with the creation and management of dependent and independent taxing and assessment districts and community development districts, which impose taxes, fees, and assessments to provide essential services such as public infrastructure improvements, hospital services, water management, children's services, and fire, police and library services.

The following are attorneys who specialize in this practice area:

Ryan Carlin

Ileana Cruz

Jorge Martinez-Esteve

Michael Mastrucci

Daija Page Lifshitz

Veronica Sanchez