As discussed in the last two blogs, the Florida Constitution allows resident homeowners to receive generous homestead exemptions if they qualify for a homestead exemption or reduction through the Florida Department of Revenue. In addition to the homestead programs available for veterans, the disabled, widows and widowers and to all other homeowners, the Florida Constitution allows local government municipalities to enact ordinances allowing their residents to receive additional homestead exemptions of up to an additional $50,000.

The extended homestead program is available to homeowners age 65 or older who permanently reside in their homes. The program sets forth income caps, which are subject to change annually based on consumer price indexes and cost-of-living increases.

Even if your local government does not offer an expanded or additional program or you do not qualify for it, you may be able to qualify for other state tax relief programs, including the Deployed Military Exemption program. This program is available to all actively deployed military service members who own property in Florida. Eligible service members receive property tax discounts based on the length of their military deployments.

Because of the different homestead tax programs offered by local Florida governments and the Florida Department of Revenue, you may want to contact an estate planning attorney to discuss the effects of placing property in trust while benefiting from this program.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.

After reading the first blog entry in this three-part series, you should know that you may qualify for a property tax reduction or complete exemption if you are a completely and totally disabled veteran limited to wheelchair use, a quadriplegic or suffer complete blindness. If you do not qualify for the complete veterans’ exemption, you may qualify for a different homestead exemption through another homestead program.

The state offers blind or disabled widowers and widows a limited exemption of up to $500 each year. Blind widows or widowers must obtain a certificate of eligibility from the Department of Veterans’ Affairs, the Department of Education’s Division of Blind Services or through the local Social Security Administration substantiating their lack of sight.

The state also offers other residents a partial homestead exemption. The partial homestead exemption is available to any resident who owned real property in Florida as of Jan. 1 annually. All homeowners receive up to a $25,000 local tax exemption through the Florida Department of Revenue and another $25,000 exemption for local school and district taxes. Qualified veterans with disabilities affecting at least 10 percent of their bodies or vision suffered through war-related or service-related injuries may qualify for an additional monetary exemption in addition to the $50,000 exemption.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.

Most states impose real property taxes on their residents. In many states, tax agencies impose property taxes on personal property. Additionally, many states, including Florida, offer some homeowners property tax relief programs that allow them to reduce their annual or semiannual real property tax payments.

The Florida State Constitution gives local government tax agencies the legal rights to assess property taxes on local residents to subsidize local community programs and benefits. All Floridian homeowners receive annual property tax bills based on recent assessments conducted by local tax assessors. Florida’s homestead tax exemption programs offer many different types of homeowners the opportunities to reduce their annual real estate taxes.

The largest exemption available to Florida homeowners is the state’s Total Homestead Exemption Program. According to the rules of this program, qualified homeowners can receive a complete and total exemption from property taxes. The total exemption is available to honorable discharged veterans with permanent and total disabilities caused by war-related or service-related injuries. Only veterans with honorable discharge papers qualify for the total exemption.

More specifically, the total exemption is generally available to quadriplegic war veterans, regardless of income and non-quadriplegic, but totally disabled veterans who depend on wheelchairs for mobility or suffer from legal blindness. Non-quadriplegic veterans must meet annual income limits. All first-time filers must submit proof of their disabilities from two independently licensed physicians.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.

Both in elder law and estate planning you may see the term Guardian ad Litem used.  But do you know what that term actually means?

A probate court handles not only issues of wills, estates and trusts, it also deals with the issues of incapacitated adults and minor children. They are considered vulnerable in the eyes of the Court, and may require the help of skilled legal representatives to ensure that their interests are protected in court proceedings. One option to represent the best interests of an incapacitated adult or a minor child is by the court appointment of a Guardian ad Litem.

A judge, family members, the court, or other professionals, such as a doctor or social service case worker, can nominate a qualified attorney to act as Guardian ad Litem for an incapacitated person or minor. The appointment of a Guardian ad Litem is at the discretion of the courts within that particular jurisdiction, such as a probate court in the case of a guardianship hearing.

People who have diminished capacity do not lose their right to due process of law; however, they may not be able to advocate for themselves, understand the process or have the capacity to determine what is in their best interest. The job of the Guardian ad Litem is to advocate for the best interest of the allegedly incapacitated person. Often they will be tasked with gathering all relevant information, interviewing the parties involved and advocating for the course of action that protects and promotes the best interest of the client.

There are estate planning tools that can be used to avoid the need for a Guardian ad Litem, such as drafting a Durable Power of Attorney that allows you to appoint a person to handle your affairs in the event you can no longer handle them on your own.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.

Typically, in the months or years leading up to a diagnosis of Alzheimer’s disease, a patient or his or her loved ones notices certain changes that signal mental decline. The Alzheimer’s Association has published a list of ten warning signs that accompany the disease.  Here they are, in a nutshell:

1.       Memory loss that disrupts daily life.  This is one of the most common signs of Alzheimer’s, and it often takes the form of difficulty retaining newly-learned information, forgetting important dates and events, or repeatedly asking for the same information. Contrast this with occasionally forgetting names or appointments, but later remembering them; this type of sporadic, temporary memory lapse is a normal age-related change.

2.       Challenges in planning or solving problems. Sometimes, a person with Alzheimer’s develops trouble working with numbers or developing and following a plan. This can be experienced as trouble with previously problem-free tasks, like keeping track of monthly bills or following a familiar recipe.

3.       Difficulty completing familiar tasks at home, at work, or at leisure. One of the hallmarks of the disease is a decline in the ability to do things that used to be second nature, like recalling the directions to a familiar place or remembering how to perform routine work-related tasks.

4.       Confusion with time or place.  Those with Alzheimer’s can have real trouble with the passage of time. They can forget what day it is, or even what season or year it is. This is different from typical age-related memory lapses where a person temporarily forgets what day it is or gets dates mixed up, but soon remembers the information accurately.

5.       Trouble understanding visual images or spatial relationships.  Some people experience visual problems, like trouble reading or trouble determining color or contrast, in connection with Alzheimer’s disease.

6.       New problems with words in speaking or writing. One sign of Alzheimer’s is increasing difficulty processing words. This might surface as trouble joining or continuing a conversation or as difficulty calling objects by the right name.

7.       Misplacing things and losing the ability to retrace steps. Frequently losing important items or putting things in odd places can be a warning sign of the disease.  Another sign of Alzheimer’s is the inability of a person to retrace their steps in order to find a misplaced object.

8.       Decreased or poor judgment. People with Alzheimer’s can experience a decline in the ability to make good decisions. This can surface as an inability to manage money responsibly, as a decline in personal cleanliness and hygiene, or in other ways.

9.       Withdrawal from work or social activities. The cognitive changes that accompany Alzheimer’s can cause a patient to stop participating in hobbies, social activities, or work functions that they formerly enjoyed.

10.   Changes in mood or personality. Alzheimer’s can cause fluctuations in mood and personality traits. For instance, people with the disease may become anxious, depressed, confused or suspicious.

If you notice these types of changes in a loved one (or in yourself), it’s important to get the help of a doctor. He or she can provide an accurate diagnosis and, if it is Alzheimer’s disease, can prescribe treatments to reduce the severity of symptoms and to slow the progress of the disease.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.

Did you know that an elder law attorney is not the same thing as an estate planning attorney? While elder law attorneys can and do help their clients establish effective estate plans, the focus of an elder law practice goes beyond estate planning.

In a nutshell, estate planning takes care of what happens to your property after you pass away; an estate planning attorney can help you minimize the impact of taxes on your estate and can assist you in making sure that all of your assets pass to the people you choose in the manner you choose. Elder law, on the other hand, takes into account what happens when you’re still alive.

An elder law attorney focuses on helping you put the appropriate plans in place to make sure you’re your loved ones, and your property are well cared for if you reach a point during your lifetime where you can no longer take care of yourself.  For example, an elder law attorney can help ensure that you avoid “living probate” (the need for a court-appointed guardian or conservator) by making sure the right legal documents are in place. He or she can also help you address the possibility that you’ll need some form of long-term care as you age. This might involve exploring the options presented by different types of long-term care facilities, structuring your financial plans so that you’ll be able to afford long-term care without dissipating the inheritance you plan to leave for your loved ones, or determining how you can qualify for public benefits in order to pay for nursing home or other long-term care.

This is just a basic overview of the difference between elder law attorneys and estate planning attorneys. If you are concerned about finding and paying for the right type of long-term care, or if you’re concerned about structuring your finances so that your nest egg is protected in the event of a decline in your health, you’ll likely want to consult with a qualified elder law attorney. You might be surprised at the ways he or she can help you.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.

Elderly people are uniquely vulnerable to financial abuse for a number of reasons. For instance, elderly people tend to have more money and property than their younger counterparts; age often brings with it illness and mental decline, requiring reliance on others for assistance; and many older people don’t know the full value of their assets.

Identifying Financial Abuse

Of all the forms of elder abuse, financial abuse can be the most subtle. After all, it doesn’t leave any physical scars, and victims may even be unaware that they’re being abused.  Plus, elder abuse can take a wide variety of forms. It can include telemarketing scams; deceiving or coercing an elderly person into signing a deed, power of attorney, or will; using an elderly person’s property without their consent; or outright theft of an elderly person’s money or possessions.

Although financial elder abuse can be hard to detect, there are certain signs or patterns that may indicate an elderly person is being taken advantage of. These include:

• Unexplained withdrawals from a bank account, or missing money or property
• A newly-signed will, deed, or power of attorney that an elderly person doesn’t understand
• Unpaid bills, particularly when there should be sufficient money to cover an elderly person’s expenses
• An elderly person living in a situation that is far below his or her means
• A caregiver who seems unusually preoccupied with an elderly person’s financial situation or property
• A caregiver who attempts to isolate an elderly person from friends and family

What to Do if You Suspect Abuse

If you’re a Florida resident, and you suspect an elderly friend or loved one is the victim of financial abuse, you can call the Florida Abuse Hotline at 1-800-962-2873 or go to http://www.dcf.state.fl.us/programs/abuse/report.shtml.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.

Should mom or dad be moved to a nursing home? Which sibling is best suited to make financial decisions for an elderly parent?  At one point should an aging parent relinquish his or her car keys?

These are issues that many families are faced with at some point, and they tend to spark just the types of disagreements that can drive a loved ones to the breaking point. It’s not unusual to see families spending large amounts of time and money in court, seeking a resolution to the emotionally-charged disagreements they experience when it comes to making decisions concerning their elderly parents.

One alternative to litigation, as highlighted in a recent Wall Street Journal article, is to seek help from an elder mediator.

Mediation can be a cost-effective and confidential way for family members to resolve their disputes. Unlike litigation, mediation is non-binding.  There’s not a judge making decisions for family members; instead, they’re assisted in attempting to reach a mutually agreeable solution to their problem.  One big benefit of this approach is that, when it’s effective, it has the potential to salvage relationships that otherwise might be torn apart.

The field of elder mediation is growing fast, but it is not closely regulated.  So, if you decide to use an elder mediator, you’ll need to do your homework.  You’ll want to find a mediator with hands-on experience, as well as training in both general mediation and elder mediation.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.

At what point should you talk to a parent or another older loved one about reducing his or her driving, or even relinquishing the car keys altogether? The decision is a difficult one, and there’s no hard and fast rule. If you’re concerned about a loved one’s driving skills, the first thing to do is to observe that person’s driving over a period of time. Here are some warning signs to look for:

• New and unexplained scrapes or dents on the car
• Consistently driving too fast or too slow
• Difficulty making appropriate use of turn signals
• Delayed responses to traffic signals or the actions of other drivers
• Becoming easily distracted or easily frustrated while driving
• Car accidents or traffic tickets
• Mixing up the gas and brake pedals
• Trouble navigating turns

If your loved one is consistently experiencing difficulties with driving safely, it may very well be time to talk about handing over the keys. It can be one of those dreaded conversations, like having “The Talk” with your kids, and it will likely require some preparation.

One resource that might come in handy is We Need to Talk . It’s a free, three-part online seminar produced by AARP, and it lasts about 90 minutes. The seminar covers topics like assessing driving skills, talking about alternatives, and dealing with the emotions that come with the possibility of giving up driving.

Robert J. Kulas, P.A. Attorneys at Law is a member of the American Academy of Estate Planning Attorneys.