Have someone pull hard on the brake cables under the car while you release the hand brake.
The switch on the handbrake isn't on the lever. It's on the metal part that pulls the cables. If the cables are binding, common in cold weather, then the ratchet plate won't return all the way no matter how much you fart with the handle.
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Dr. Ian Malcolm: Yeah, but your scientists were so preoccupied with whether or not they could, they didn't stop to think if they should. 
 (Jurasic Park)
The Ogre's Fiero Cave (It's also at the top of every forum page...)