HCBA Lawyer Magazine Vol. 30, No. 2 | Page 43

calculating thE Marital sharE of non-Marital propErty Marital & Family law Section Chair:­Katherine­Scott­-­Harris,­Hunt­&­Derr,­PA the new statutory language provides a formula to replace kaaa for determining the marital portion of non-marital real property. W e’ve all faced this question from a client in a dissolution of marriage who owns real property acquired before the marriage: “The marital residence? It’s mine only — I bought it before we got married and the deed is in my name only. My wife is not entitled to any of the equity, right?” If the title was transferred to the other spouse before or during the marriage, then pursuant to Section 61.075(6)(a)2, Florida Statutes, the presumption is that the property becomes marital, and the entire asset is subject to equitable distribution. If, however, the deed remains solely in the name of the spouse who acquired the property, then until recently, we would refer to Kaaa v. Kaaa, 1 to assist in the calculation of the marital share. Effective July 1, 2018, the equitable distribution statute was amended to provide a formula to replace Kaaa. 2 The new language, in Section 61.075(6)(a)1.c, now includes in the definition of marital assets the principal paydown of a mortgage secured by nonmarital property, as well as a portion of any passive appreciation, if marital funds were used towards the mortgage. Already included in the prior definition was any increase in value due to active appreciation. What’s new is the formula for determining the marital share of any passive appreciation. The marital portion of non- marital property is calculated by adding all of the following: 1. The principal paydown of the mortgage during the marriage from marital funds; 2. Any active appreciation of the property during the marriage; and 3. The marital share of the passive appreciation of the property. The new language below assists with the third component above. To determine the marital share of the passive appreciation, use these six steps: 1. Calculate the paydown of the mortgage: principal owed at date of filing minus principal owed on date of marriage. 2. Calculate the active appreciation: value added to the property during the marriage because of remodels, additions, or enhancements paid by marital funds/labor. 3. Calculate the passive appreciation by subtracting the value of the property on the date of the marriage (or a later date) from the value on the date of filing (or other valuation date), minus any active appreciation and any other notes taken during the marriage. 4. Apply the coverture fraction: The numerator is the mortgage paydown and the denominator is the value on the date of marriage. 5. Multiply the coverture fraction by the passive appreciation to get the marital share of the passive appreciation. 6. Add the marital share of the passive appreciation to the mortgage paydown to get the total marital share. It may be wise to request mortgage statements from the date of marriage and the date of filing, remodels or additions during the marriage, and any notes taken during the marriage. It may also be helpful to retain an appraiser to value the property on the date of marriage and the date of filing. n 58. So.3d 867 (Fla. 2010). 2 See Ch. 2018-56, §1-2, Laws of Fla. 1 Author: Lara G. Davis - The Women’s Law Group, PL Get InvOlveD! sIGn up On YOur MeMBer prOfIle At HIllsBAr.COM. NOV - DEC 2019 | HCBA LAWYER 41