OIG No. 20-15: Investigation of Property Tax Homestead ExemptionJoseph M. Centorino, Inspector General
TO:
FROM:
DATE:
PROJECT:
Honorable Mayor and Members of the City Commission
Joseph Centorino, Inspector General
September 23, 2020
Property Tax Homestead Exemption Investigation
OIG No. 20-15
This investigation into alleged Homestead Exemption fraud was commenced based on
information provided to the Inspector General from an anonymous source. The source alleged
that a current City of Miami Beach Planning Department employee, Fernanda Sotelo-Chotel, and
related family members had committed fraud by falsely claiming Florida Homestead Exemption
on Miami Beach properties. The source provided sufficient information regarding concurrently
existing homestead exemptions on the identified properties to warrant further investigation for
possible fraud.
The Homestead Exemption and Save Our Homes (SOH) assessment limitation help thousands
of Florida homeowners save money on their property taxes every year. Florida law states that
homeowners may receive a $50,000 exemption when someone owns property and makes it their
permanent residence or the permanent residence of their dependent. The first $25,000 applies
to all property taxes, including school district taxes. The second exemption, up to $25,000, applies
to the assessed value between $50,000 and $75,000 and only to non-school taxes (section
196.031, Florida Statutes).
After the first year, a home receives a Homestead Exemption and the property appraiser assesses
it at just (market) value, the assessment for each following year cannot increase more than three
percent or the percent change in the Consumer Price Index, whichever is less. The SOH
provision's benefit is equal to the accumulated difference between the assessed value and the
just value (section 193.155, Florida Statutes).
In sum, the Homestead Exemption and SOH assessment limitation benefits apply for as long as
the homeowner resides on the property. Without these benefits, a property owner is subject to
assessment at the property's just value and would pay higher annual property taxes.
The City of Miami Beach Office of the Inspector General (OIG) contacted the City of Miami Beach
Police Department's Internal Affairs Office and a joint investigation was conducted leading to the
determination that Ms. Sotelo-Chotel owed penalties and interest totaling $10,918.80 as of
February 2020 to the Miami-Dade County Property Appraiser's Office (Property Appraiser's
Office) for incorrectly receiving Homestead Exemptions and SOH assessment limitation benefits
on a non-owner occupied property located at 1532 Drexel Avenue unit #302 from 2014 through
Page 1 of 4
2018. She incorrectly received these benefits on this Miami Beach property despite being
ineligible for the exemption, as she has been renting the unit to various tenants since 2014 through
New Age Properties. Concurrently, she received the Homestead Exemption and SOH
assessment limitation benefits at her permanent owned residence, also located in Miami Beach.
Furthermore, it was determined that Ms. Sotelo-Chotel's family members had similarly underpaid
property taxes of $66,701.04 (2012 through 2018) and $2,653.35 (2017 through 2018) as of
February 2020 on two other Miami Beach properties located at 1428 West Avenue unit #404 and
17 49 Bay Drive respectively.
The Property Appraiser's Office analyzed the provided documentation and verified that the three
Miami Beach properties were in violation. When properties in violation are identified, the Property
Appraiser's Office issues a Notice of Intent to Lien that is recorded and attached against a real
property, including a statutorily imposed 50 percent penalty and 15 percent interest per annum
for any periods within the last ten years in which the taxpayer was not entitled to, but was granted,
a tax exemption or assessment limitation. When the Notice of Tax Lien for Exemptions and
Assessment limitation is recorded, it becomes a lien on the real property legally owned by the
taxpayer in Florida. For these three non-qualifying Miami Beach properties, the Property
Appraiser's Office calculated the total deficiency to equal $80,273.19 ($10,918.80 + 66,701.04 +
$2,653.35) through 2018 as of February 2020. These unpaid taxes should have been remitted to
the County, and a portion thereof credited to the City of Miami Beach.
The documentation was forwarded to the State Attorney's Office. Assistant State Attorney
Johnette Hardiman reviewed the case for possible criminal charges and ultimately issued a Prior
to Letter to Ms. Sotelo-Chotel, whose attorney responded to the State Attorney's Office and
claimed that the improper exemption arose from a mistake by Ms. Sotelo-Chotel. Ms. Sotelo-
Chotel, following communication of this letter, cancelled the Homestead Exemption on 1532
Drexel Avenue unit #302 and paid and paid the outstanding $10,918.80 deficiency on the Drexel
Avenue property in full on March 13, 2020. Of this amount, $3,873.12 was distributed to the City
in April 2020. The State Attorney's Office subsequently closed its investigation and declined to
file criminal charges.
On August 5, 2020, the OIG contacted the Miami-Dade Property Appraiser's Office, which had
determined as of that date that the deficiency owed on 1428 West Avenue #404, owned by other
family members, had increased to $69,111.63 and remained unpaid. If paid in full, $16,707.67 of
this deficiency would have been distributed to the City of Miami Beach. The amount owed,
including the portion to be distributed to the City, will continue to escalate daily until resolved due
to the 15% interest per annum levied.
It was verified by the OIG that the $2,653.35 deficiency assessed against 17 49 Bay Drive, another
family owned property, was paid in full on March 18, 2020. As a result, $1,008.45 was distributed
to the City of Miami Beach in April 2020.
Because of this investigation, the three properties in question will be properly assessed in future
years, resulting in proper taxes being paid to the public entities involved that those entities would
have otherwise been deprived of.
A copy of this report was provided to Attorney Stephen Binhak, who represents Ms. Sotelo-Chotel,
Page 2 of 4
for a written response as provided in Section 2-256(h) of the City of Miami Beach Code. He
informed that his client would not be filing any response to the report. The report was also
forwarded to the City Manager for any administrative action he may deem appropriate.
This investigation is now closed. The reports of the Miami Beach Police Department Internal
Affairs Office, Miami-Dade Property Appraiser and State Attorney's Office are attached to this
report.
Completed by:
in?
Mark Coolidge, Chief Auditor Date
cc: Jimmy L. Morales, City Manager
Richard Clements, Chief of Police
AJ Prieto, Police Commander
Michael Smith, Human Resources Director
Thomas Mooney, Planning Director
Stephen Binhak, Esquire
OFFICE OF THE INSPECTOR GENERAL, City of Miami Beach
1130 Washington Avenue, 6 Floor, Miami Beach, FL 33139
Tel: 305.673.7020 • Fax: 305.587.2401 • Hotline: 786.897.111I
Email: CityofMiamiBeachOIG@miamibeachfl.gov
Website: www.mbinspectorgeneral.com
Page 3 of 3
MIAMI-DADE COUNTY
PROPERTY APPRAISER
INVESTIGATION UNIT
PEDRO J. GARCIA
PROPERTY APPRAISER
INVESTIGATION REPORT
Folio: 02-3234-139-0110 I Property Address: 1532 DREXEL AVE 302
Property Description: Condominium
Property Owner/Exemptee(s): ALBERTO SOTELO (TR), THE SOTELO FAMILY TRUST
ALBERTO & ALMIRA SOTELO, FERNANDA SOTELO (BEN)
Exemption(s): [X] Homestead [] senor [] waowteo[] coon soot» [] veterano pisano[] Fst Resanadet
[]one
COMPLAINT INFORMATION
Type of Complaint: RENTAL I Complaint Date: 01/23/2020 I Lead No. 65754
Additional Complaint Details ( roded): Miami Beach Short Term Rental.
INVESTIGATOR
Investigator: JeNell Marcel I Report Date: 02/04/2020 Case 18715
SUMMARY
Synopsis of investigation:
THE SOTELO FAMILY TRUST, ALBERTO SOTELO - Trustee, ALBERTO & ALMIRA SOTELO, FERNANDA
SOTELO - Beneficiaries acquired the subject property VIA Warranty Deed in 2004.
FERNANDA SOTELO was granted Homestead Exemption in 2014.
On 01/23/2020 the PA Office received information indicating that the subject property has been used as a rental.
DAVID/ACCURINT indicated that Exemptee FERNANDA SOTELO's proofs of permanent residence factors reflect
the subject property since her 2014 base year while her mailing address reflect ■■■■I (not the subject)
since year 2014.
DAVID/ACCURINT indicated that Exemptee's Husband (married; since 01/18/2005), SANDY BENOIT CHOTEL's
proofs of permanent residence factors never reflect the subject property since the 2014 base year. His proofs
reflect ■■■■I (not the subject) until 03/05/2018 when they migrated to ■■■■■I (not the subject)
where he and his Wife, Exemptee FERNANDA SOTELO, share Ownership since 2017, he is registered to vote, and
he applied for HEX in 2018 (but was denied). He indicated a move-in date of 10/1/2017.
The subject property was listed for rent on Zillow.com (with photos of the empty unit) through New Age Properties
on:
• 10/08/2014 - $2,800/Month
• 12/15/2014-MLS Listing #A2029487 status closed as RENTED on for $2,500/Month
DAVID and evidence submitted indicated the following individuals establishing permanent residence at the subject
property:
• Tenants, SUNIL NARAYAN & ROBERT DUTTON; 12/15/2014 - present (Lease Agreement)
There is additional Lease Agreement between Landlord, Exemptee FERNANDA SOTELO and Tenants, Pablo
Rosas & Giovanna Rosas commencing 02/28/2012 for $Month that extends through 04/01/2014 (which is
after HEX was granted).
Findings:
Page 1 of 2 Rev. 07/2017
MIAMI-DADE COUNTY
PROPERTY APPRAI SER
INVESTIGATION UNIT
PEDRO J. GARCIA
PROPERTY APPRAISER
Investigation reveals that Exemptee FERNANDA SOTELO, Beneficiary of THE SOTELO FAMILY TRUST, is in
violation of Homestead Exemption for renting the subject property pursuant to F.S. 196.061 for years 2014 - present.
Findings are based on the lead information, lease agreements, rental information, and the establishment of residence
ofTenants at the subject property.
Lien Years 2014 - 2018 with penalties & interest along with a 2019 voluntary cancellation (cut-out) letter
Findings are based on confidential information including third parties.
Page 2 of2 Rev. 07I2017
MIAMI-DADE COUNTY
PROPERTY APPRAISER
INVESTIGATION UNIT
PEDRO J. GARCIA
PROPERTY APPRAISER
INVESTIGATION REPORT
Folio: 02-3234-154-0080 ¡ Property Address: 1428 WEST AVE 404
Property Description: Condominium
Property Owner/Exemptee(s): ALBERTO SOTELO (TR), THE SOTELO FAMILY TRUST, ANABELA & FERNANDA
SOTELO (BEN)
Exemption(s): 3 Homestead D Senior D Widow(er) D Cilian Dis ability [] veteran osas[] Ft Ressoder
[] os
COMPLAINT INFORMATION
Type of Complaint: RENTAL ¡ Complaint Date: 01/23/2020 ¡ Lead No. 65756
Additional Complaint Details (t rode@): MIAMI BEACH SHORT TERM RENTAL
INVESTIGATOR
Investigator: JeNell Marcel I Report Date: 02/03/2020 Case 18705
SUMMARY
Synopsis of investigation:
THE SOTELO FAMILY TRUST, ALBERTO SOTELO - Trustee, ANABELA & FERNANDA SOTELO- Beneficiaries,
acquired the subject property VIA Warranty Deed in 2004.
ANABELA SOTELO was granted Homestead Exemption in 2007 with the HEX Application on file.
0n 01/23/2020 the PA Office received information indicating that the subject property has been used as a rental unit
for approximately 6 years.
DAVID/ACCURINT indicated that Exemptee ANABELA SOTELO's proofs of permanent residence factors reflect the
subject property since the 2007 base year while her mailing address reflect 1710 BIARRITZ DR (not the subject)
since 2013. She voted on 11/06/2012 & 11/06/2018 using address 1710 BIARRITZ DR (not the subject) and has
multiple vehicle registrations and utilities connected since year 2014 at this address.
DAVID/ACCURINT indicated that Exemptee's Husband (married since 10/17/2004), GIL ALONI's proofs of
permanent residence factors reflect the subject property from the 2007 base year until 10/05/2011 when they
migrated to 1710 BIARRITZ DR (not the subject) -where he has multiple vehicle registrations since year 2012 and
voted using this address on 11/08/2016.
DAVID indicated the following individuals establishing permanent residence at the subject property:
• ; 12/06/2011 - 10/31/2013
• 12/08/2011 - 11/12/2013
• /26/2014 - 06/13/2017 (12-month Lease Agreement) · E 08/26/2014 - 07/30/2017 (42-month Lease Agreement)
• 08/24/2017 - present (FPL Bill)
• ; 08/28/2017 - present
The subject property has been listed for rent on Zillow.com through New Age Properties on:
• 01/23/2014 - $3,800/Month
• 03/13/2017 - $3,900/Month
• 12/15/2017 - $3,600/Month
• 03/18/2019 -- $3,500/Month
Various photos of the empty unit listed for rent on Zillow.com indicates MLS Listing #A10240141
Page 1 of 2 Rev. 0742017
MIAMI-DADE COUNTY
PROPER'T'Y APPRAISER
INVESTIGATION UNIT
PEDRO J. GARCIA
PROPERTY APPRAISER
Findings:
Investigation reveals that Exemptee ANABELA SOTELO, Beneficiary of THE SOTELO FAMILY TRUST is in violation
of Homestead Exemption for renting the subject property pursuant to F.S. 196.061 for years 2012 - present.
Findings are based on the lead information, lease agreement, rental information, and the establishment of residence
of multiple Occupants & Tenants at the subject property.
Lien Years 2012 - 2018 with penalties & interest along with a 2019 voluntary cancellation (cut-out) letter
Findings are based on confidential information including third parties.
Page 2 of2 Rev. 07/2017
MIAM I-DADE COUNTY
PROPERTY APPRA ISER
INVESTIGATION UNIT
PEDRO J. GARCIA
PROPERTY APPRAISER
INVESTIGATION REPORT
Folio: 02-3210-002-0300 J Property Address: 1749 BAY DR
Property Description: Single Family
Property Owner/Exemptee(s): ALBERT R SOTELO TRS, SOTELO FAMILY REVOCABLE TRUST
Exemption(s): [X] Homestead [_] senor O Widow(er) O Civilian Disability []veero osa»o[_]FtRosondar
[] ow
COMPLAINT INFORMATION
Type of Complaint: RENTAL J Complaint Date: 01/23/2020 I Lead No. 65757
Additional Complaint Details (tow&ea): MIAMI BEACH SHORT TERM RENTAL
. INVESTIGATOR
Investigator: JeNell Marcel I Report Date: 02/06/2020 Case 18724
SUMMARY
Synopsis of investigation:
ALBERT R SOTELO (Trustee), SOTELO FAMILY REVOCABLE TRUST acquired the subject property VIA
Warranty Deed in 2013.
ALBERT R SOTELO was granted Homestead Exemption in 2017 with the HEX Application on file.
On 01/23/2020 the PA Office received information indicating that the Owner does not reside, and that the property
is rented.
DAVID/ACCURINT indicated that Exemptee ALBERTO RODRIGUES SOUTELO's proofs of permanent residence
factors reflect the subject property since the 2017 base year. He relinquished his Connecticut Driver License on
12/28/2016.
DAVID/ACCURINT indicated that his Wife, ALMIRA SOTELO's proofs of permanent residence never reflect the
subject property, but rather renect, I. a property in which the couple has had Homestead
Exemption since 2012.
An incorrect Social Security Number on the HEX Application (at 1710 BIARRITZ DR) for Exempte e ALBERT R
SOTELO was written, therefore, the duplicale SSN Flag in CAMA did not trigger when HEX was granted at the
subject property in 2017. Additionally, Exemptee ALBERT R SOTELO did not disclose the already Homesteaded
property on his 2017 HEX Application as his previous address.
On 02/04/2020 Evaluator verified with Borough of Naugatuck Connecticut Assessor and Tax Collector websites
that Exemptees' Connecticut properties have not benefitted from any property exemptions while having HEX in
Miami-Dade County.
DAVID/ACCURINT does not indicate other individuals besides family members establishing permanent residence
at the subject property.
The Clerk of the Courts does not indicate any evictions nor is there evidence of reniai activity at the subject
property.
Page 1 of 2 Rev. 07/2017
$3 MIAMI-DADE COUNTY
PROPERTY APPRAISER
INVESTIGATION UNIT
PEDRO J. GARCIA
PROPERTY APPRAISER
Findings:
Exemptee ALBERTO SOTELO, Trustee of The SOTELO FAMILY REVOCABLE TRUST is in violation for him and
his Spouse, ALMIRA SOTELO, claiming Homestead Exemptions on multiple properties (at the subject property
and at 1710 BIARRITZ DR/Folio: 02-3210-001-1181) pursuant to Article VII Sec 6(b) of the Constitution of the
State of Florida for years 2017 •· present.
Lien Years 2017 & 2018 with penalties and interest along with at 2019 Voluntary Cancellation (Cut-Out) Letter.
Findings are based on confidential information including third parties.
Page 2 of2 Rev. 07/2017
MIAMI BEACH
e@i-.l@e
INTERNAL AFFAIRS REPORT
I.A. CASE NUMBER:
M.B.P.D. CASE NUMBER:
COMPLAINANT:
DA TE OF INCIDENT:
DA TE REPORTED:
DATE RECEIVED BY INTERNAL AFFAIRS: January 16, 2020
DATE CASE TOLLED:
DATE CASE UNTOLLED:
180 DA Y EXPIRATION DA TE:
INVOLVED EMPLOYEES:
INVESTIGATOR:
ALLEGATION:
PERSONS INTERVIEWED:
PERSONS NOT INTERVIEWED:
DC2020-007
NIA
Anonymous Complaint
2014 - present
January 16, 2020
N/A
N/A
N/A
Fernanda Sotelo-Chatel (Planning Dept)
Sergeant J. Lemus ID# 790
A complaint was received by the Miami
Beach Inspector General's Office
regarding Planning Department
employee, Fernanda Sotelo-Chatel.
According to the complaint, Sotelo owns
several non-owner occupied rental
properties that do not qualify for
homestead exemption.
NIA
N/A
Page 1 of 12 DC2020-007
INVESTIGATIVE SUMMARY:
On January 16, 2020 Miami Beach Inspector General Joseph, along with Assistant
Internal Auditor Mark Coolidge, responded to the Miami Beach Police Department's
Internal Affairs office to discuss an anonymous complaint their office received.
According to Centorino, an anonymous complaint was received alleging Homestead
Exemption fraud. The subject was identified as a City of Miami Beach Planning
Department employee - Fernanda Sotelo (Principal Planner).
Subject:
Fernanda Sotelo-Chotel
Principal Planner
Planning Department
305-673-7 550 ext. 6877
1700 Convention Center Drive Miami Beach, Florida 33139
The Internal Affairs Unit made contact with the Miami Dade Property Appraiser's Office
reference the complaint. The Property Appraiser's office confirmed three properties to
be in violation of Homestead Exemption. According to the Property Appraiser's Office,
the three properties were acquired by the Sotelo Family Trust and identified as:
1532 Drexel Avenue Apt. 302, Miami Beach, Florida 33139
1428 West Avenue Apt. 404, Miami Beach, Florida 33139
1749 Bay Drive, Miami Beach, Florida 33141
The Property Appraiser's Investigative report detailed that the exemptee, Fernanda
Sotelo, is the beneficiary of the Sotelo Family Trust, and is in violation of Homestead
Exemption for the property listed at 1532 Drexel Avenue Apt. 302. The property was
listed for rent between the years of 2014 to present. Fernanda Sotelo was granted
Homestead Exemption in 2014 for the property located at 1532 Drexel Avenue Apt. 302
in Miami Beach. This is the only property identified in which Fernanda Sotelo was
granted Homestead Exemption.
1532 Drexel Avenue #302 - Fernanda Sotelo granted Homestead Exemption in 2014.
Homestead Penalty total: $10,918.80 (Years 2014-2018)
The additional two properties identified to be in violation:
1428 West Avenue ##404 -- Anabela Sotelo granted Homestead Exemption in 2007.
Homestead Penalty: $66,701.04 (2012-2018)
17 49 Bay Drive -
Page 2 of 12
Albert Sotelo granted Homestead Exemption in 2017.
Homestead Penalty: $2,653.35 (2017-2018)
DC2020-007
The Property Appraiser's Office stated it issues a Notice of Intent to Lien when a
property is found in violation. The liens are recorded and attached against a real
property, including statutorily imposed 50 percent penalty and 15 percent interest per
annum. The property appraiser will recover from the taxpayer taxes due, a 50 percent
penalty and 15 percent interest for any years 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 the Notice of Tax Lien for Exemptions and Assessment limitations is
recorded it becomes a lien on the real property addressed and legally owned by the
taxpayer in Florida.
Assistant State Attorney Hardiman issued Mrs. Sotelo a Pror to Letter. Mrs. Sotelo's
attorney contacted ASA Hardiman and advised that the incident arose from a mistake
and has since resolved the incident with the Property Appraiser's Office. Mrs. Sotelo
cancelled the Homestead Exemption and paid the homestead penalty, $10,918.80.
Assistant State Attorney Hardiman subpoenaed additional documents from the Property
Appraiser's Office. The documents were reviewed and ASA Hardiman advised that the
State Attorney's Office will not be proceeding with any criminal investigation and
advised the criminal investigation is closed.
INVESTIGATIVE CHRONOLOGY:
January 16, 2020
Miami Beach Inspector General Joseph Centorino and Assistant Internal Auditor Mark
Coolidge responded to the City of Miami Beach Police Department's Internal Affairs
office regarding a homestead exemption complaint.
According to Centorino, an anonymous complaint alleged Homestead Exemption fraud
by a City of Miami Beach employee. The subject was identified as a City of Miami
Beach Planning Department employee - Fernanda Sotelo (Principal Planner).
January 16-17, 2020
Sergeant Lemus reviewed the case file. The properties were identified as follows
Page 3 of 12 DC2020-007
Folio Number 02-3234-139-011 O
1532 Drexel Avenue #302
Miami Beach, Florida 33139
Folio Number 02-3234-154-0080
1428 West Avenue #404
Miami Beach, Florida 33139
Folio Number 02-3210-002-0300
1749 Bay Drive
Miami Beach, Florida 33141
Folio Number 02-3210-001-1181
1710 Biarritz Drive
Miami Beach, Florida 33141
(No Violation Found by the Property Appraiser's Office)
The properties were acquired via The Sotelo Family Trust. The Sotelo Family Trust
lists Alberto Sotelo as the Trustee and Anabela Sotelo, Fernanda Sotelo and Almira
Sotelo as beneficiaries.
January 22, 2020
Sergeant Lemus responded to the Miami Dade Property Appraiser's Office located at
111 Northwest 1 Street Suite 71 O and met with Investigation Section Supervisor Ernesto
Alonso reference the complaint.
January 28, 2020
Sergeant Lemus made contact with Assistant Internal Auditor, Mark Coolidge and
provided an update.
February 11, 2020
Supervisor Alonso of the Property Appraiser's Office made contact with Sergeant
Lemus. According to Alonso, three properties were found to be in violation of
Homestead Exemption. Alonso provided a copy of the investigative report for all three
identified properties.
The Property Appraiser's investigative report detailed that the exemptee, Fernanda
Sotelo, is the beneficiary of the Sotelo Family Trust, and is in violation of homestead
Page 4 of 12 DC2020-007
exemption for renting the subject property for years 2014 to present. Fernanda Sotelo
was granted homestead exemption in 2014 for the property located at 1532 Drexel
Avenue Apt. 302 in Miami Beach. This is the only property identified in which Fernanda
Sotelo was granted homestead exemption.
The findings revealed the subject property was listed for rent on Zillow.com (with photos
of the empty unit) through New Age Properties on:
• 10/08/2014 - $2, 800/month
• 12/15/2014 - MLS listing #A2029487 status closed as rented for S2,500/month
February 25, 2020
Property Exemption Clerk Tony Diaz provided Sergeant Lemus the homestead penalty
for 1532 Drexel Avenue Apt. 302. The homestead penalty totaled $10,918.80 and was
calculated between 2014-2018. (See below attachment)
Page I of I
Account Number;02-3234-139-0110
iter nate Key.
ALBERT & ALMIRA SOTELO TS
ALERTO & ALMIRA SOTELO (B8EN)
wnet: 1532 0REX VE 302
A4AM BEACH, TL 33139-7956
(+ERNANDOA SOTELO]
Prted: 02/25/2020 10.084M
Account History
Roll
7020
2019
2018
2018
2017
2017
2016
2016
2015
2015
2014
2014
Stacus
Pre!imtnary rol
cc. Paid-in-full
Account
Type
2
Due
Ht $2,408.53
Acct: Palu-in-tall
ct; snpaJ
Acct: Paid-in-full
ca: Jnpatd
Ac Pald-in-fll
cc: uupaid
Act: Paid-in-full
Act. U0ad
Kcct: Pala·in-full
HL
R
Hi
R
Ill
R
HL
R
$2.098.51
$1,670.65
$1,826.95
2013 Acct: Paid-in-tull
2012 ct: Pat1-in-full
2011
2010
2009
200B
2007
2006
tct. Paid-in-full
cct: Par0·an-full
Act. Pal1-in-tuli
Acct Pala--full
cct. Paid-ia-full
ca: Paid-In·full
R
R
R
R
R
R
2005 Act Paid-in-tul
Homestead Penalty Total:
(20142018) .-----
Total Due
$10,918.80
$10,918.80
Page 5 of 12 DC2020-007
March 4, 2020
Sergeant Lemus and Lieutenant Gil met with Assistant State Attorney Hardiman to
discuss the case investigation.
March 11, 2020
Sergeant Lemus met with Assistant State Attorney Hardiman. ASA Hardiman provided
Sergeant Lemus a prior to letter sealed in an envelope to be served to Mrs. Fernanda
Sotelo.
At approximately 1000 hours, Lieutenant Gil and Sergeant Lemus served Mrs.
Fernanda Sotelo with the prior to letter at 1700 Convention Center Drive.
ASA Hardiman contacted Sergeant Lemus and advised Sergeant Lemus that Mrs.
Sotelo would be contacting the Property Appraiser's Office in order to resolve the
matter.
ASA Hardiman also advised Sergeant Lemus she is in the process of subpoenaing the
Property Appraiser's Office for Mrs. Sotelo property records. ASA Hardiman also
advised she made contact with Mrs. Sotelo's attorney.
March 25, 2020
ASA Hardiman advised Sergeant Lemus she received an email from Mrs. Sotelo's
attorney:
Stephen Binhak
The Law Office of Stephen James Binhak, P.L.L.C.
1221 Brickell Ave., Suite 2010
Miami, Florida 33131
(305) 361-5500
(305) 428-9532 fax
binhaks@binhaklaw.com
According to Attorney Binhak, the homestead violation at 1532 Drexel Avenue,
apartment 302 arose from a mistake. Attorney Binhak stated that Mrs. Sotelo has
contacted the Property Appraiser's Office and has paid all outstanding homestead
penalties. A copy of the cancellation of homestead and payment receipt were provided.
March 30, 2020
Page 6 of 12 DC2020-007
Sergeant Lemus made contact with ASA Hardiman reference the case investigation.
ASA Hardiman advised she is in the process of obtaining additional records from the
Property Appraiser's Office, however it is currently pending due to the current state of
emergency.
April 21, 2020
Sergeant Lemus made contact with Chief Auditor, Mark Coolidge, reference a case
investigation update.
May 15, 2020
Sergeant Lemus made contact with ASA Hardiman reference a case investigation
update.
May 22, 2020
Sergeant Lemus responded to the Property Appraiser's Office and obtained additional
documents reference ASA Hardiman's subpoena for records.
May 28, 2020
Sergeant Lemus met with ASA Hardiman reference the case investigation. According to
ASA Hardiman, she is currently reviewing the case file.
June 5, 2020
Sergeant Lemus continued to review the documents provided by the Property
Appraiser's Office reference the below listed properties.
Page 7 of 12 DC2020-007
Folio Number 02-3234-139-0110
1532 Drexel Avenue #302
Miami Beach, Florida 33139
·en ate tt,
Account History
Roll St»tos fount
Type Oae
29
•
2015 M. t un0o .I $1,6705
$1+29
p #fu!un-tal
)3 Mt +a r ¿I
2012 otPs' +'ul
wt Pa 'u'
20:0 At Pa 'ul
2319 t +'a1 o.4 +
_00 t ad.an-t.At
iut e fas tail
o. E a.-tii ''9, kt+a.. t.4
lame stead Penalty Tota.
(20420 8
t·tr l, 1wt,a
1ata D $16,/87.82
On March 13, 2020, Fernanda Sotelo paid the penalty amount of $10,918.80
(Transaction# 21114336) to the Miami Dade Tax Collector at 200 NW 2 Avenue in
Miami Florida 33128.
Page 8 of 12 DC2020-007
Folio Number 02-3234-154-0080
1428 West Avenue #404
Miami Beach, Florida 33139
lax Sy
comt unter 02 34 1,4 018-/1X
Atterrate re¢
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Account History
all Tay
2020 2020
2019 2019
7018 201
0'8 201
01' 201i
20 2017
2)6 2016
201o 2216
2015 2015
201 291
2014 2514
2011 201A
2013 2013
2713 2013
7012 2012
2012 12
• 2)1
2010 2010
2009 2009
2009 2008
7628 2008
2007 2007
200 2006
200 200
Status
Prelary t
id upa.d
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ce Paid tuli
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t Paio un tull
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Homestead Penalty iotal
201230)
Other 1axes total
(2019)
i0tal u.
count 0ue ype
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A
H
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Ht
R
Ht
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R
R
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$6,0353
$0,92 11
$7,896.7
$5,94713
$1164191
$9,593 37
$10.505 23
S6./61.0
$71,732.57
On March 02, 2020, the Property Appraiser's Office sent Mr. Alberto Sotelo a notice to
intent to lien for the listed property. The penalty amount was calculated at $66,701.04
for the years of 2012-2018. The calculation was based on taxes, penalties and interest.
The notice was sent to 1428 West Avenue #404 and 1710 Biarritz Drive in Miami Beach
Florida.
Page 9 of 12 DC2020-007
Folio Number 02-3210-002-0300
1749 Bay Drive
Miami Beach, Florida 33141
Page i o! I
SO AE REVO.A,+ 1U!
1'±/1 06/i
Account History
Roll Status count
Tye Due
2018
2018
2017
2017
ca Jopad
Pad m.'u!
Act. Joe
ct. Ped-in.tuli
Hi
R
I IL
R
$1./63.94
$1,389.4%
2J16 it Faud.in-'uil
2015 At.Pais iv'ull
204 rt Pat-w tail
2013 t Pad. .+gt
2012 t Paid -tu
291
2010
2909
2008
2007
2006
2006
200
At Pard-+.ul
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Act P3id no ioull
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Acct. ad-w-full
it 0-n-fl'
tomes(ea0 Penalty Total.
(2006, 2017 2018)
Ia!Jue
r
+
R
Il ·- $2,653 35
$2,653.35
On March 02, 2020, the Property Appraiser's Office sent Mr. Alberto Sotelo a notice to
intent to lien for the listed property. The penalty amount was calculated at $2,653.35 for
the year of 2017-2018. The calculation was based on taxes, penalties and interest. The
notice was sent to 1749 Bay Drive and 1710 Biarritz Drive in Miami Beach, Florida.
Page 10 of 12 DC2020-007
Folio Number 02-3210-001-1181
1710 Biarritz Drive
Miami Beach, Florida 33141
(No Violation Found by the Property Appraiser's Office)
June 08, 2020
As of this date, ASA Hardiman is reviewing the case file.
July 17, 2020
Sergeant Lemus made contact with ASA Hardiman reference the case investigation.
Assistant State Attorney Hardiman advised that the State Attorney's Office will not be
proceeding with any further criminal investigation and advised the criminal investigation
is closed. ASA Hardiman advised she would be providing the State Attorney's Office
close out memorandum regarding the case investigation.
The Property Appraiser's Office and Mrs. Sotelo have resolved the matter regarding 1532
Drexel Avenue #302. Mrs. Sotelo paid a total of $10,918.80.
The case is closed.
OFFICIAL RECORDS
1. IA Pro Printout
2. IA Draft Report
3. Property Appraiser's Investigation Report
4. Homestead Exemption Cancellation Form
5. State Attorney's Office Prior to Letter
6. Homestead Exemption Paid Receipt
7. State Attorney's Office Close Out Memorandum
Page 11 0f 12 DC2020-007
"I, the undersigned, do hereby swear, under penalty of perjury, that, to the best of
my personal knowledge, information, and belief, I have not knowingly or willfully
deprived, or allowed another to deprive, the subject of the investigation of any of
the rights contained in SS. 112.532 and 112.533, Florida Statutes."
Investigator: Sergeant Jorge Lemus
Internal Affairs Unit investigator
7 .. 7- I -- ---- Reviewed bf: Lieuténant Tony Gil
Interna! Affais mit Lieutenant
Date
Apoprove nder AJ Prieto
Internal Affairs Unit Commander
Date
Page 12 of 12 DC2020-007
CLOSE-OUT IIEEIIO
Crimin al Investigation
Special Pr osecutions Intalr e
A.S.A.: Johnette Hardiman INVESTIGATION #: 86-20-12
DA TE: June 2, 2020
REVIEWED BY:
DATE: -----------
Howard Rosen, Chief Assistant
SUBJECT(S): Fernanda Sotelo
INVESTIGA TOR:
AGENCY:
PHONE:
□CHARGES FILED
CRIME
Homestead Exemption Fraud
EMPLOYMENT: City of Miami Beach, Principal Planner
INTERNAL AFFAIRS
INVESTIGA TOR: Sgt. Jorge Lemus
AGENCY: Miami Beach Police Department
PHONE: 305-673-7920
CONCLUSION
COURT CASE NUMBER:
STATUTE DEGREE
] OTHER:
An anonymous letter was sent to the City of Miami Beach Police Department Internal Affairs Unit and
the Miami-Dade County Office of the Property Appraiser.' The letter asserted that the Subject, Fernanda Sotelo,
and her family had claimed homestead exemptions on four different properties owned by a family trust, of which
the Subject was one of the beneficiaries. Three of those addresses are located in the City of Miami Beach: 1)
1428 West Avenue, Apartment 404; 2) 1532 Drexel Avenue, Apartment 302; and, 3) 171 O Biarritz Drive; one of
those addresses is located in the Town of Surfside: 17489 Bay Drive. There was a homestead exemption claimed
on all four properties.
1 It is unknown to whom else the letter was sent.
The Office of the Property Appraiser investigated the four properties and found a violation with only one
property: the 1532 Drexel Avenue apartment. While the Subject lived in the 1532 Drexel Avenue apartment for
a time, in 2014 the apartment was rented out. Prior to the rental, the apartment was not in violation of the
homestead exemption provided for in section 196.031, Florida Statutes. However, once the apartment was rented
out, the homestead was considered to have been abandoned and no longer qualified for the exemption. Section
196.061( 1 ), Florida Statutes, provides in pertinent part:
The rental of all or substantially all of a dwelling previously claimed to be a
homestead for tax purposes shall constitute the abandonment of such dwelling as
a homestead, and the abandonment continues until the dwelling is physically
occupied by the owner. However, such abandonment of the homestead after
January I of any year does not affect the homestead exemption for tax purposes
for that particular year unless the property is rented for more than 30 days per
calendar year for 2 consecutive years.
There is no criminal penalty in section 196.061, Florida Statutes, for a violation of that section. 2
The Office of the Property Appraiser contacted the Subject regarding the 1532 Drexel A venue apartment.
She has since removed the homestead exemption and paid back taxes and penalties.
Based on the above, the criminal investigation is closed.
There is a criminal penalty for falsifying an application for homestead exemption. Section 196. 131(2), Florida Statutes, provides that:
.. Any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption as provided for in
this chapter is guilty of a misdemeanor of the first degree..." However, as discussed above, the Subject lived in the 1532 Drexel
Apartment for a time.