Where some communities (Palm Beach County and North Palm Beach) have removed the established bulkhead lines from their ordinance Jupiter still has one.
CLICK BELOW to view and download the bulkhead lines for Jupiter.
202 Botanica Drive Jupiter, FL 33458
202 Botanica Drive Jupiter, FL 33458 – Botanica
GORGEOUS FIVE BEDROOM + an office and a pool home available now in the highly sought after community of Botanica! This gorgeous & upgraded Key West style home (a “Bermuda” model) is uniquely zoned for Jupiter’s A-rated schools (including Jupiter High School!) and is situated overlooking the north preserve of Botanica. Featured upgrades include stainless steel appliances, plantation shutters, designer lighting, a GORGEOUS master bathroom renovation and more! Offering a casually elegant layout, with both a formal dining room and an expansive eat-in kitchen, this five bedroom home has the layout you’ve been looking for, in the perfect Jupiter location! Tons of space is available throughout this home, including a huge master bedroom suite upstairs, a second downstairs master bedroom suite, a large office, and three additional guest rooms throughout! Relax in peaceful tranquility from the comfort of your private balconies and the completely private courtyard with swimming pool (pool pump is brand new!), grill area, fire pit, and dog run on the sideyard. Enjoy complete peace of mind knowing this home was built to withstand Florida’s harshest elements, including complete hurricane protection (H-track hurricane shutters downstairs, hurricane glass upstairs), a metal roof with rain gutters, a newer AC unit (2 years), CBS (concrete block) construction.
Come see this magnificent home today before it is too late!
#Botanica
Is Florida sales tax due on personal property sold with real property?
The sale of personal property with real property happens all the time in real estate. There are typically 3 scenarios with this: 1) The items described as personal property in the Far Bar As-Is contract like the refrigerator and clothes washer and dryer are “thrown in” with the sale with no value assigned to them. 2) The Sellers sells a few personal property items (say a fancy Webber Grill they can’t take to the new condo) or the even the entire contents of the house as a bulk sale for $xx. Or, 3) Let’s pork the tax man and assign some of the agreed upon sales price to “personal property” and then we can keep the number on the deed low.
First, there is a Florida Department of Revenue Technical Dispute Resolution 18A-012 that covers this.
Let’s look at the first scenario where the Contract delineates the typical Personal Property included listed as “range(s)/oven(s), refrigerator(s), dishwasher(s), disposal, ceiling fan(s), intercom, light fixture(s), drapery rods and draperies, blinds, window treatments, smoke detector(s), garage door opener(s), security gate and other access devices, and storm shutters/panels (“Personal Property”).” Plus whatever gets written in such as wall hung TV’s. There is NO sales tax due on the transfer of these items as they are deemed to be “isolated” and “incidental” to the sale of the real property.
Scenario 2 gets slightly fuzzy as it depends on if the personal property was itemized and a separate value agreed upon or assigned to each item. If the Contract simply states something like “the contents” of the property then the answer is NO sales tax is due. However, if the items are listed out with prices agreed to for each or sold via differing bills of sale (as in a sale of boat and/or a car plus one for all the contents or the Picasso) then sales tax WOULD BE due on the sale of that personal property.
Scenario 3 (let’s pork the tax man) has one big question. Why go through the effort of something that is so pointless and may constitute one of, some of, or all of a tax, wire, mail or mortgage (if there was a loan involved) fraud. If your selling a house then why do you care if the Buyer pays a a little more real estate taxes? So you can not pay the doc stamps on the portion applied to non real property? If you’re buying then unless the house is worth north of about 5M the tax man DOES NOT look at the sale individually when assessing the market value. Values come from a mass appraisal process based upon the sales around you including yours. Are you really going to file a tax dispute and go in front of the valuation board and tell them I only paid 2M for the real estate, the other 1M was for the sofa and the Picasso. This would be FAR from something that was sold incidentally to the property. And, if the Broker received a commission on the personal property then they were involved in the sale and they were required to register as a dealer and collect the applicable sales tax.
REAL ESTATE BROKERS SHOULD REALLY THINK ABOUT THAT. THEY CAN ALLOW THE BUYER AND SELLER TO AGREE TO REDUCE THE PURCHASE PRICE OF THE REAL ESTATE AND NOT COLLECT A COMMISSION ON IT BUT NO ONE LIKES THE SOUND OF THAT. OR, IF THEY COLLECT A COMMISSION AND SOMEONE TURNS THEM IN OR THE TAX MAN GET’S WISE TO IT THEN THEY MAY BE LIABLE FOR THE (now) 7% SALES TAX DUE ON THE PERSONAL PROPERTY. And good luck trying to get the Buyer or the Seller to pay the sales tax after the sale is Closed.
I quoted the following from the tax document linked to above.
“Therefore, if tangible personal property is included in the sale of the real estate and a broker is utilized, sales tax is due on the sale of the tangible personal property if it is separately itemized and separately priced apart from the sale of the real property. The status of a broker’s duty to collect and remit sales tax on certain transactions in which such brokers participates is described in Rule 12A-1.066, F.A.C. In this rule, a broker is required to register as a dealer. A broker’s participation in the sale of real estate, which sale includes tangible personal property, requires that brokers charge the applicable sales tax on the sale of such tangible personal property when the item or items of tangible personal property are separately described and the sales price of such property is separately itemized in the sales contract, bill of sale, or other similar sales document. If the tangible personal property (as in this case) is not separately described and priced apart from the real property, the transaction is considered to be a sale of real property not subject to sales tax.”
“In summary, when a real estate broker sells tangible personal property in conjunction with the sale of real property, and where such tangible items are separately described and priced apart from the price of the real property, in the sales contract, bill of sale, or other tangible evidence documenting the sale, then tax will apply to the tangible items.”
New construction in Juno Beach
What is being built in Juno Beach just on the north side of the Juno Dunes town houses?
The property is owned by FDC Juno Beach which has a mailing address of 3535 MILITARY TRL STE 101, JUPITER FL 33458 which is the same as Frankel Realty who paid 7.175M for the 3.88 acre site in March of 2020. A luxury villa project has been approved for the construction of 33 – 2 and 3 story town houses on the site.
What is the “meander line”
I use the term “meander line'” in a few of my posts and so I thought I would take a moment to try and explain it.
I’m NOT a lawyer but here goes. Background: The crown, the predecessor in the chain of title to the original 13 colonies, owned the land below navigable water including lakes, streams, rivers and tidally influenced waterways. At that time all commerce moved by waterways and this is how the crown controlled and taxed that. When we won the war for independence the states took ownership of everything the crown owned. There was no federal governmment. Going forward, something called the “equal footing” clause of the constitution required that new states were granted statehood on “equal footing” with all others including the original 13. Thus these “submerged” lands (NOT the over flowed lands and swamps) were given to the states, like Florida, with amounts to a deed restriction, the “Public Trust Doctrine”, and were to be used for public use and enjoyment including things like bathing, fishing and rights of navigation. But where were these Sovereign submerged lands when Florida entere the union in 1845?
The lands owned by the state were surveyed, as in by a land surveyor. This was done for many reasons, and around North Palm Beach was done in 1858. To calculate acreage for transfers of the uplands to private owners, taxation of same, and to know ABOUT where the state owned lands below the water (aka Sovereign submerged lands) were separated from the privately held uplands. For this purpose a land surveyor (although not called such at that time) was hired to established the “meander line”. This is an “about here” line for many reasons. For starters, Florida has a shallow gradient along the shore line. Where does the swamp end and the navigable water begin. What if the surveyor showed up at low tide instead of high. Lots of variables. And they were asked survey huge tracks, for a contract price, BUT were allowed to do so with margins of error measured in several (66′) chains.
This is how the meander line is described in a 1924 TIIF deed (“thence following the meander of the shore”) to those who would create Palm Beach Isles Plats 1,2 and 3 and Pine Point on Singer Island…
Although the meander line IS sometimes shown as a hard line (meets and bounds as above) it can also be shown as an irregular line. If one looks at these historic surveys you will note that where it is shown the acreage of the lots are shown as +/- XXX acres.
The “about here” location of the meander line, ordinary mean high water mark, can be shown by either manner. Waterward of this line the state owns the land below the water as sovereign submerged lands. The reason for the +/- is becasue the line is said to be “ambulatory” meaning that it can and does move so long as that movement is slow , imperceptible and generally NOT caused by human actions. NOTE that there IS a method for a survey to go out and locate more accurately the mean high water line and ask the state to approve it the ‘new’ mean high water line. This was done fairly recently in places like Harbour Isles.
So, to sum it up. The meander line is an “about here” line used on surveys that shows that the approximate location of the historic boundary of sovereign submerged lands (owned by the state) and uplands which may be owned by the state or a private party. It is also and indication that the property enjoys “Riparian Rights“.
The Meriam definition is: “a usually irregular surveyed line following the outline of a body of water that is used to measure abutting property and is not a boundary line.” It’s important because it let’s the uplands abutter know that they own land with a boundary that may move. And, in Florida that they enjoy riparian rights.
It is worth noting that there have been a VERY few court cases where the courts held that the meander line IS the property line.
The Mean High Water line is defined in FL 177 as:
“Mean high water” means the average height of the high waters over a 19-year period. For shorter periods of observation, mean high water means the average height of the high waters after corrections are applied to eliminate known variations and to reduce the result to the equivalent of a mean 19-year value. I finally figured out why 19 years is used. This is referred to as the tidal epoch and has to do with the “wobble” of the moon and it’s effects on the tides
“Mean high-water line” means the intersection of the tidal plane of mean high water with the shore.
Public Body Special Assessments
What are the “public body” special assessments that are discussed in the Far Bar As-Is paragraph 9(f)?
First, let me tell you what it is NOT. It is NOT a special assessment imposed by a Home Owners Association or by a Condominium Association. These would be covered on an HOA and/or the Condominium addendum to the contract between the parties. Generally speaking these “public body” special assessments are those imposed by say the county to pave a small road in Jupiter Farms. The easiest way to look for these, ASSUMING THEY WERE IN PLACE LAST YEAR, is to look up the tax bill on the tax collector’s website and look at the tax bill for last year and note anything unusual under the non ad valorem charges. OR, the Palm Beach Couty has a search tool as well.
And, they are NOT those imposed under chapter 190 of FS by a community development district. What are those? They are: Community development district means a local unit of special-purpose government which is created pursuant to this act and limited to the performance of those specialized functions authorized by this act; the governing head of which is a body created, organized, and constituted and authorized to function specifically as prescribed in this act for the purpose of the delivery of urban community development services; and the formation, powers, governing body, operation, duration, accountability, requirements for disclosure, and termination of which are as required by general law. CLICK HERE to see a list of “community development districts” registered in Palm Beach County. BUT CHECK the section they have been organized under. Some like the Beeline Community Development District are organized under Chapter 190. Captain’s Key is under 189.02 and others like the South Indian River Water Control District and the Northern Palm Beach County Water Improvement District were organized under Chapter 298 (so not the specifically excluded 190) of FS. Thus, this section of the Contract WOULD apply to liens imposed by them for things like road and drainage improvements.
THIS LINK talks about the method used to get a road paved in Jupiter Farms.
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