DOR Uniform Policies & Procedures Manual (September 2017)
UNIFORM POLICIES AND PROCEDURES
MANUAL FOR
VALUE ADJUSTMENT BOARDS
FLORIDA DEPARTMENT OF REVENUE
SEPTEMBER 2017
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Introduction
The Uniform Policies and Procedures Manual is available on the Department’s website
at: http://floridarevenue.com/dor/property/vab/ and should be available on the board
clerks’ existing websites. Clerks may provide a working link to the manual on the
Department’s website to satisfy this requirement.
Statutory Requirements:
Section 194.011(5)(b), Florida Statutes, states:
“(b) The department shall develop a uniform policies and procedures manual that
shall be used by value adjustment boards, special magistrates, and taxpayers in
proceedings before value adjustment boards. The manual shall be made available, at
a minimum, on the department’s website and on the existing websites of the clerks of
circuit courts.”
Rules and Forms:
On February 24, 2010, the Governor and Cabinet approved the adoption of Rule Chapter
12D-9, Florida Administrative Code (F.A.C.) and accompanying forms, and a partial
repeal of Rule Chapter 12D-10, F.A.C. The effective date of the rules and forms was
March 30, 2010. Rule Chapter 12D-9, F.A.C., is the primary component of the Uniform
Policies and Procedures Manual. Value adjustment boards, board clerks, taxpayers,
property appraisers, and tax collectors are required to follow these rules, as stated in
sections 195.027(1) and 194.011(5)(b), Florida Statutes.
The Uniform Policies and Procedures Manual contains:
1. Rule Chapter 12D-9, F.A.C;
2. Provisions in Florida Statutes that govern value adjustment board procedures
with the rights of taxpayers;
3. Forms used in the value adjustment board process and;
Appendix- Other Legal Resources and Reference Materials
These additional resources should be used in conjunction with the Uniform Policies
and Procedures Manual.
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IMPORTANT NOTE ABOUT CASE LAW
In 2009, the Legislature amended Section 194.301(10), F.S., and created Section 194.3015,
F.S. The amendment and new statutory section addresses the use of case law in
administrative reviews of assessments. Value adjustment boards and appraiser special
magistrates should use case law in conjunction with legal advice from the board legal
counsel.
“The provisions of this subsection preempt any prior case law that is inconsistent
with this subsection.” See section 194.301(1), F.S.
“It is the express intent of the Legislature that a taxpayer shall never have the burden
of proving that the property appraiser's assessment is not supported by any
reasonable hypothesis of a legal assessment. All cases establishing the every-
reasonable-hypothesis standard were expressly rejected by the Legislature on the
adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature
that any cases published since 1997 citing the every-reasonable-hypothesis standard
are expressly rejected to the extent that they are interpretative of legislative intent.”
See section 194.3015(1), F.S.
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Florida Administrative Code
Contents
Page
Chapter 12D-9 Requirements for Value Adjustment Boards in Administrative
Reviews; Uniform Rules for Procedure for Hearings Before Value
Adjustment Boards ................................................................................ 1
Chapter 12D-10 Value Adjustment Board ..................................................................... 60
Florida Statutes
Chapter 194 Administrative and Judicial Review of Property Taxes ...................... 61
Chapter 286 Public Business: Miscellaneous Provisions (Excerpt) ........................ 74
Forms
You can download individual forms from:
http://floridarevenue.com/dor/property/forms/
Forms Taxpayers/Petitioners complete and file with the VAB Clerk:
DR-486 Petition to the Value Adjustment Board - Request for Hearing .......... 78
DR-486DP Petition to the Value Adjustment Board - Tax Deferral
or Penalties - Request for Hearing ....................................................... 80
DR-486MU Attachment to a Value Adjustment Board Petition for Multiple
Parcels and Accounts .......................................................................... 82
DR-486PORT Petition to the Value Adjustment Board - Transfer of Homestead
Assessment Difference - Request for Hearing ..................................... 84
DR-486A Written Authorization for Representation Before the Value Adjustment
Board .................................................................................................... 86
DR-486POA Power of Attorney for Representation Before the Value Adjustment
Board ................................................................................................... 87
DR-485WI Value Adjustment Board - Withdrawal of Petition .............................. 88
Miscellaneous Forms for use by VAB Clerks:
DR-481 Value Adjustment Board - Notice of Hearing ..................................... 90
DR-485WCN Value Adjustment Board - Clerk’s Notice ........................................... 91
DR-486XCO Cross-County Notice of Appeal and Petition -
Transfer of Homestead Assessment Difference ................................... 92
DR-488 Certification of the Value Adjustment Board ...................................... 93
DR-488P Initial Certification of the Value Adjustment Board ............................ 95
DR-529 Notice Tax Impact of Value Adjustment Board .................................. 96
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Decision Forms:
DR-485D Decision of Value Adjustment Board, Denial for Non-Payment ........ 98
DR-485M Notice of Decision of the Value Adjustment Board ............................ 99
DR-485R Value Adjustment Board - Remand to Property Appraiser ............... 100
DR-485V Decision of the Value Adjustment Board - Value Petition ............... 101
DR-485XC Decision of the Value Adjustment Board - Exemption,
Classification, or Assessment Difference Transfer Petition .............. 102
Property Appraiser and Tax Collector Notices to Taxpayers:
DR-490 Notice of Disapproval of Application for Property Tax Exemption
or Classification by the County Property Appraiser ......................... 104
DR-490PORT Notice of Denial of Transfer of Homestead
Assessment Difference ...................................................................... 105
DR-571A Disapproval of Application for Tax Deferral - Homestead,
Affordable Rental Housing, or Working Waterfront ........................ 106
Checklists:
Value Adjustment Board (VAB) Checklist, Organizational Meeting of the VAB …….. 108
Value Adjustment Board (VAB) Checklist, Prehearing ……………………………….. 109
Appendix
Contents: Other Legal Resources and Reference Materials ............................................. 112
Chapter 12D-9, F.A.C
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CHAPTER 12D-9
REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN
ADMINISTRATIVE REVIEWS; UNIFORM RULES FOR
PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT
BOARDS
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.002 Informal Conference Procedures
12D-9.003 Definitions
12D-9.004 Composition of the Value Adjustment Board
12D-9.005 Duties of the Board
12D-9.006 Clerk of the Value Adjustment Board
12D-9.007 Role of the Clerk of the Value Adjustment Board
12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board
12D-9.009 Role of Legal Counsel to the Board
12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board
12D-9.011 Role of Special Magistrates to the Value Adjustment Board
12D-9.012 Training of Special Magistrates, Value Adjustment Board Members and
Legal Counsel
12D-9.013 Organizational Meeting of the Value Adjustment Board
12D-9.014 Prehearing Checklist
12D-9.015 Petition; Form and Filing Fee
12D-9.016 Filing and Service
12D-9.017 Ex Parte Communication Prohibition
12D-9.018 Representation of the Taxpayer
12D-9.019 Scheduling and Notice of a Hearing
12D-9.020 Exchange of Evidence
12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non
Appearance; Summary Disposition of Petitions
12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members
12D-9.023 Hearings Before Board or Special Magistrates
12D-9.024 Procedures for Commencement of a Hearing
12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of
Witnesses
12D-9.026 Procedures for Conducting a Hearing by Electronic Media
12D-9.027 Process of Administrative Review
12D-9.028 Petitions on Transfer of “Portability” Assessment Difference
12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser
12D-9.030 Recommended Decisions
Chapter 12D-9, F.A.C.
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12D-9.031 Consideration and Adoption of Recommended Decisions of Special
Magistrates by Value Adjustment Boards in Administrative Reviews
12D-9.032 Final Decisions
12D-9.033 Further Judicial Proceedings
12D-9.034 Record of the Proceeding
12D-9.035 Duty of Clerk to Prepare and Transmit Record
12D-9.036 Procedures for Petitions on Denials of Tax Deferrals
12D-9.037 Certification of Assessment Rolls
12D-9.038 Public Notice of Findings and Results of Value Adjustment Board
Chapter 12D-9, F.A.C
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PART I
TAXPAYER RIGHTS; INFORMAL CONFERENCE PROCEDURES;
DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT
BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF
LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL
MAGISTRATES
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings.
(1) Taxpayers are granted specific rights by Florida law concerning value adjustment
board procedures.
(2) These rights include:
(a) The right to be notified of the assessment of each taxable item of property in
accordance with the notice provisions set out in Florida Statutes for notices of proposed
property taxes;
(b) The right to request an informal conference with the property appraiser regarding
the correctness of the assessment or to petition for administrative or judicial review of
property assessments. An informal conference with the property appraiser is not a
prerequisite to filing a petition for administrative review or an action for judicial review;
(c) The right to file a petition on a form provided by the county that is substantially the
same as the form prescribed by the department or to file a petition on the form provided by
the department for this purpose;
(d) The right to state on the petition the approximate time anticipated by the taxpayer to
present and argue his or her petition before the board;
(e) The right to authorize another person to file a board petition on the taxpayer’s property
assessment;
(f) The right, regardless of whether the petitioner initiates the evidence exchange, to
receive from the property appraiser a copy of the current property record card containing
information relevant to the computation of the current assessment, with confiden tial
information redacted. This includes the right to receive such property record card when the
property appraiser receives the petition from the board clerk, at which time the property
appraiser will either send the property record card to the petitioner or notify the petitioner
how to obtain it online;
(g) The right to be sent prior notice of the date for the hearing of the taxpayer’s petition
by the value adjustment board and the right to the hearing within a reasonable time of the
scheduled hearing;
(h) The right to reschedule a hearing a single time for good cause, as described in this
chapter;
Chapter 12D-9, F.A.C.
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(i) The right to be notified of the date of certification of the county’s tax rolls;
(j) The right to represent himself or herself or to be represented by anoth er person who is
authorized by the taxpayer to represent the taxpayer before the board;
(k) The right, in counties that use special magistrates, to a hearing conducted by a
qualified special magistrate appointed and scheduled for hearings in a manner in wh ich the
board, board attorney, and board clerk do not consider any assessment reductions
recommended by any special magistrate in the current year or in any previous year;
(l) The right to have evidence presented and considered at a public hearing or at a time
when the petitioner has been given reasonable notice;
(m) The right to have witnesses sworn and to cross-examine the witnesses;
(n) The right to be issued a timely written decision within 20 calendar days of the last
day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board
containing findings of fact and conclusions of law and reasons for upholding or overturning
the determination of the property appraiser or tax collector;
(o) The right to advertised notice of all board actions, including appropriate narrative and
column descriptions, in brief and nontechnical language;
(p) The right to bring an action in circuit court to appeal a value adjustment board
valuation decision or decision to disapprove a classification, exemption, portability
assessment difference transfer, or to deny a tax deferral or to impose a tax penalty;
(q) The right to have federal tax information, ad valorem tax returns, social security
numbers, all financial records produced by the taxpayer and o ther confidential taxpayer
information, kept confidential; and,
(r) The right to limiting the property appraiser’s access to a taxpayer’s records to only
those instances in which it is determined that such records are necessary to determine either
the classification or the value of taxable non-homestead property
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105,
193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 195.002, 195.027,
195.084, 196.151, 196.193, 196.194 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.002 Informal Conference Procedures.
(1) Any taxpayer who objects to the assessment placed on his or her property, including
the assessment of homestead property at less than just value, shall have the right to request
an informal conference with the property appraiser.
(2) The property appraiser or a member of his or her staff shall confer with the taxpayer
regarding the correctness of the assessment.
(3) At the conference, the taxpayer shall present facts that he or she considers
supportive of changing the assessment and the property appraiser or his or her
representative shall present facts that the property appraiser considers to be supportive of
the assessment.
Chapter 12D-9, F.A.C
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(4) The request for an informal conference is not a prerequisite to administrative or
judicial review of property assessments. Requesting or participating in an informal
conference does not extend the petition filing deadline. A taxpayer may file a petition
while seeking an informal conference in order to preserve his or her right to an
administrative hearing.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
213.05 FS. History–New 3-30-10.
12D-9.003 Definitions.
(1) “Agent” means any person who is authorized by the taxpayer to file a petition with
the board and represent the taxpayer in board proceedings on the petition. The term “agent”
means the same as the term “representative.”
(2) “Board” means the local value adjustment board.
(3) “Clerk” means the clerk of the local value adjustment board.
(4) “Department,” unless otherwise designated, means the Department of Revenue.
(5) “Hearing” means any hearing relating to a petition before a value adjustment board
or special magistrate, regardless of whether the parties are physically present or telephonic
or other electronic media is used to conduct the hearing, but shall not include a proceeding
to act upon, consider or adopt special magistrates’ recommended decisions at which no
testimony or comment is taken or heard from a party.
(6) “Petition” means a written request for a hearing, filed with a board by a taxpayer or
an authorized person. A petition is subject to format and content requirements, as provided
in Rule 12D-9.015, F.A.C. The filing of a petition is subj ect to timing requirements, as
provided in this rule chapter.
(7) “Petitioner” means the taxpayer or the person authorized by the taxpayer to file a
petition on the taxpayer’s behalf and represent the taxpayer in board proceedings on the
petition.
(8) “Representative” means any person who is authorized by the taxpayer to file a
petition with the board and represent the taxpayer in board proceedings on the petition. The
term “representative” means the same as the term “agent.”
(9) “Taxpayer” means the person or other legal entity in whose name property is assessed,
including an agent of a timeshare period titleholder, and includes exempt owners of property,
for purposes of this chapter.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.001,
194.011, 194.013, 194.015, 194.032, 194.034, 195.022 FS. History–New 3-30-10, Amended 9-19-17
12D-9.004 Composition of the Value Adjustment Board.
(1) Every county shall have a value adjustment board which consists of:
(a) Two members of the governing body of the county, elected by the governing body
Chapter 12D-9, F.A.C.
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from among its members, one of whom shall be elected as the chairperson of the value
adjustment board;
(b) One member of the school board of the county, elected by the school board from
among its members; and
(c) Two citizen members:
1. One who owns homestead property in the county appointed by the county’s
governing body;
2. One who owns a business that occupies commercial space located within the school
district appointed by the school board of the county. This person must, during the entire
course of service, own a commercial enterprise, occupation, profession, or trade conducted
from a commercial space located within the school district and need not be the sole owner.
3. Citizen members must not be:
a. A member or employee of any taxing authority in this state;
b. A person who represents property owners, property appraisers, tax collectors, or
taxing authorities in any administrative or judicial review of property taxes.
4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the
appearance of conflicts of interest.
(2)(a) Each elected member of the value adjustment board shall serve on the board until
he or she is replaced by a successor elected by his or her respective governing body or
school board or is no longer a member of the governing body or school board of the
county.
(b) When an elected member of the value adjustment board ceases being a member
of the governing body or school board whom he or she represents, that governing body or
school board must elect a replacement.
(c) When the citizen member of the value adjustment board appointed by the governing
body of the county is no longer an owner of homestead property within the county, the
governing body must appoint a replacement.
(d) When the citizen member appointed by the school board is no longer an owner of a
business occupying commercial space located within the school district, the school board
must appoint a replacement.
(3)(a) At the same time that it selects a primary member of the value adjustment
board, the governing body or school board may select an alternate to serve in place of the
primary member as needed. The method for selecting alternates is the same as that for
selecting the primary members.
(b) At any time during the value adjustment board process the chair of the county
governing body or the chair of the school board may appoint a temporary replacement for
its elected member of the value adjustment board or for a citizen member it has appointed
to serve on the value adjustment board.
Chapter 12D-9, F.A.C
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(4)(a) To have a quorum of the value adjustment board, the members of the board who
are present must include at least:
1. One member of the governing body of the county;
2. One member of the school board; and
3. One of the two citizen members.
(b) The quorum requirements of Section 194.015, F.S., may not be waived by anyone,
including the petitioner.
(5) The value adjustment board cannot hold its organizational meeting until all members
of the board are appointed, even if the number and type of members appointed
are sufficient to constitute a quorum. If board legal counsel has not been previously
appointed for that year, such appointment must be the first order of business.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.005 Duties of the Board.
(1)(a) The value adjustment board shall meet not earlier than 30 days and not later than
60 days after the mailing of the notice provided in Section 194.011(1), F.S.; however, no
board hearing shall be held before approval of all or any part of the county’s assessment
rolls by the Department of Revenue. The board shall meet for the following purposes:
1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3), F.S.;
2. Hearing complaints relating to homestead exemptions as provided for under Section
196.151, F.S.;
3. Hearing appeals from exemptions denied, or disputes arising from exemptions
granted, upon the filing of exemption applications under Section 196.011, F.S.;
4. Hearing appeals concerning ad valorem tax deferrals and classifications, or
5. Hearing appeals from determinations that a change of ownership under Section
193.155(3), F.S., a change of ownership or control under Section 193.1554(5) or 193.1555(5),
F.S., or a qualifying improvement under Section 193.1555(5), F.S., has occurred.
(b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial
of exemptions, agricultural and high-water recharge classifications, classifications as
historic property used for commercial or certain nonprofit purposes, and deferrals.
(c) The board shall remain in session until its duties are completed concerning all
assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall
reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon
the roll or portion of the roll when approved. The board shall make its decisions timely so
that the board clerk may observe the requirement that such decisions shall be issued within
20 calendar days of the last day the board is in session pursuant to Section 194.032, F.S.
(2)(a) Value adjustment boards may have additional internal operating procedures, not
rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in this
Chapter 12D-9, F.A.C.
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rule chapter or other provisions of law, and only to the extent indispensable for the
efficient operation of the value adjustment board process. The board may publish fee
schedules adopted by the board.
(b) These internal operating procedures may include methods for creating the verbatim
record, provisions for parking by participants, assignment of hearing rooms, compliance
with the Americans with Disabilities Act, and other ministerial type procedures.
(c) The board shall not provide notices or establish a local procedure instructing
petitioners to contact the property appraiser’s or tax collector’s office or any other agency
with questions about board hearings or procedures. The board, board legal counsel, board
clerk, special magistrate or other board representative shall not otherwise enlist the
property appraiser’s or tax collector’s office to perform administrative duties for the board.
Personnel performing any of the board’s duties shall be independent of the property
appraiser’s and tax collector’s office. This section shall not prevent the board clerk or
personnel performing board duties from referring petitioners to the property appraiser or
tax collector for issues within the responsibility of the property appraiser or tax collector.
This section shall not prevent the property appraiser from providing data to assist the board
clerk with the notice of tax impact.
(3) The board must ensure that all board meetings are duly noticed under Section
286.011, F.S., and are held in accordance with the law.
(4) Other duties of value adjustment boards are set forth in other areas of Florida law.
Value adjustment boards shall perform all duties required by law and shall abide by all
limitations on their authority as provided by law.
(5) Failure on three occasions with respect to any single tax year for the board to
convene at the scheduled time of meetings of the board is grounds for removal from
office by the Governor for neglect of duties.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105,
194.011, 194.015, 194.032, 194.034, 194.035, 194.037 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.006 Clerk of the Value Adjustment Board.
(1) The clerk of the governing body of the county shall be the clerk of the value
adjustment board.
(2) The board clerk may delegate the day to day responsibilities for the board to a
member of his or her staff, but is ultimately responsible for the operation of the board.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 28.12,
192.001, 194.011, 194.015, 194.032, 213.05 FS. History–New 3-30-10.
12D-9.007 Role of the Clerk of the Value Adjustment Board.
(1) It is the board clerk’s responsibility to verify through board legal counsel that the value
adjustment board meets all of the requirements for the organizational meeting before the board
or special magistrates hold hearings. If the board clerk determines that any of the requirements
Chapter 12D-9, F.A.C
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were not met, he or she shall contact the board legal counsel or the chair of the board regarding
such deficiencies and cancel any scheduled hearings until such time as the requirements are
met.
(2) The board clerk shall make petition forms available to the public upon request.
(3) The board clerk shall receive and acknowledge completed petitions and promptly
furnish a copy of all completed and timely filed petitions to the property appraiser or tax
collector. Alternatively, the property appraiser or the tax collector may obtain the relevant
information from the board clerk electronically.
(4) The board clerk shall prepare a schedule of appearances before the board based on
petitions timely filed with him or her. If the petitioner has indicated on the petition an estimate
of the amount of time he or she will need to present and argue the petition, the board clerk
must take this estimate into consideration when scheduling the hearing.
(5) No less than 25 calendar days prior to the day of the petitioner’s scheduled appearance
before the board, the board clerk must notify the petitioner of the date and time scheduled for
the appearance. The board clerk shall simultaneously notify the property appraiser or tax
collector.
(6) If an incomplete petition, which includes a petition not accompanied by the required
filing fee, is received within the time required, the board clerk shall notify the petitioner and
give the petitioner an opportunity to complete the petition within 10 calendar days from the
date notification is mailed. Such petition shall be timely if completed and filed, inclu ding
payment of the fee if previously unpaid within the time frame provided in the board clerk’s
notice of incomplete petition.
(7) In counties with a population of more than 75,000, the board clerk shall provide
notification annually to qualified individuals or their professional associations of opportunities
to serve as special magistrates.
(8) The board clerk shall ensure public notice of and access to all hearings. Such notice
shall contain a general description of the locations, dates, and times hearin gs are being
scheduled. This notice requirement may be satisfied by making such notice available on the
board clerk’s website. Hearings must be conducted in facilities that are clearly identified for
such purpose and are freely accessible to the public whi le hearings are being conducted. The
board clerk shall assure proper signage to identify such facilities.
(9) The board clerk shall schedule hearings to allow sufficient time for evidence to be
presented and considered and to allow for hearings to begin at their scheduled time. The board
clerk shall advise the chair of the board if the board’s tentative schedule for holding hearings
is insufficient to allow for proper scheduling.
(10) The board clerk shall timely notify the parties of the decisions of the b oard so that
such decisions shall be issued within 20 calendar days of the last day the board is in session
pursuant to Section 194.034, F.S., and shall otherwise notify the property appraiser or tax
collector of such decision. Notification of the petition er must be by first class mail or by
electronic means as set forth in Section 194.034(2) or 192.048, F.S. In counties using special
magistrates, the board clerk shall also make available to both parties as soon as practicable a
copy of the recommended decision of the special magistrate by mail or electronic means. No
party shall have access to decisions prior to any other party.
Chapter 12D-9, F.A.C.
10
(11) After the value adjustment board has decided all petitions, complaints, appeals and
disputes, the board clerk shall make public notice of the findings and results of the board in
the manner prescribed in Section 194.037, F.S., and by the department.
(12) The board clerk is the official record keeper for the board and shall maintain a record
of the proceedings which shall consis t of:
(a) All filed documents;
(b) A verbatim record of any hearing;
(c) All tangible exhibits and documentary evidence presented;
(d) Any meeting minutes; and,
(e) Any other documents or materials presented on the record by the parties or by the board
or special magistrate.
The record shall be maintained for four years after the final decision has been rendered by the
board, if no appeal is filed in circuit court or for five years if an appeal is filed, or, if requested
by one of the parties, until the fin al disposition of any subsequent judicial proceeding relating
to the property.
(13) The board clerk shall make available to the public copies of all additional internal
operating procedures and forms of the board or special magistrates described in Rule 12 D-
9.005, F.A.C., and shall post any such procedures and forms on the board clerk’s website, if
any. Making materials available on a website is sufficient; however, provisions shall be made
for persons that have hardship. Such materials shall be consistent with Department rules and
forms.
(14) The board clerk shall provide notification of appeals or value adjustment board
petitions taken with respect to property located within a municipality to the chief executive
officer of each municipality as provided in Section 193.116, F.S. The board clerk shall also
publish any notice required by Section 196.194, F.S.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.048,
194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 FS. History–New 3-30-10,
Amended 6-14-16, 3-13-17, 9-19-17.
12D-9.008 Appointment of Legal Counsel to the Value Adjustment
Board.
(1) Each value adjustment board must appoint private legal counsel to assist the board.
(2) This legal counsel must be an attorney in private practice. The use of an attorney
employed by government is prohibited. Counsel must have practiced law for over five
years and meet the requirements of Section 194.015, F.S.
(3) An attorney may represent more than one value adjustment board.
(4) An attorney may represent a value adjustment board, even if another member of the
attorney’s law firm represents one of the enumerated parties so long as the representation
is not before the value adjustment board.
(5) Legal counsel should avoid conflicts of interest or the appearance of a conflict of
interest in their representation.
Chapter 12D-9, F.A.C
11
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015 FS. History–New 3-30-10.
12D-9.009 Role of Legal Counsel to the Board.
(1) The board legal counsel shall have the responsibilities listed below consistent with
the provisions of law.
(a) The primary role of the board legal counsel shall be to advise the board on all
aspects of the value adjustment board review process to ensure that all actions taken by the
board and its appointees meet the requirements of law.
(b) Board legal counsel shall advise the board in a manner that will promote and
maintain a high level of public trust and confidence in the administrative review process.
(c) The board legal counsel is not an advocate for either party in a value adjustment
board proceeding, but instead ensures that the proceedings are fair and consistent with the
law.
(d) Board legal counsel shall advise the board of the actions necessary for compliance
with the law.
(e) Board legal counsel shall advise the board regarding:
1. Composition and quorum requirements;
2. Statutory training and qualification requirements for special magistrates and
members of the board;
3. Legal requirements for recommended decisions and final decisions;
4. Public meeting and open government laws; and
5. Any other duties, responsibilities, actions or requirements of the board consistent
with the laws of this state.
(f) Board legal counsel shall review and respond to written complaints alleging
noncompliance with the law by the board, special magistrates, board clerk, and the parties.
The legal counsel shall send a copy of the complaint along with the response to the
department. This section does not refer to routine requests for reconsideration, requests for
rescheduling, and pleadings and argument in petitions.
(2) The board legal counsel shall, upon appointment, send his or her contact
information, which shall include his or her name, mailing address, telephone number, fax
number, and e-mail address, to the department by mail, fax, or e-mail to:
Department of Revenue Property
Tax Oversight Program Attn.:
Director
P. O. Box 3000
Tallahassee, FL 32315-3000
Fax Number: (850) 617-6112
Email Address: VAB@floridarevenue.com
Chapter 12D-9, F.A.C.
12
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 213.05 FS. History–New 3-30-10.
12D-9.010 Appointment of Special Magistrates to the Value Adjustment
Board.
(1) In counties with populations of more than 75,000, the value adjustment board shall
appoint special magistrates to take testimony and make recommendations on petitions filed
with the value adjustment board. Special magistrates shall be selected from a list
maintained by the board clerk of qualified individuals who are willing to serve. When
appointing special magistrates, the board, board attorney, and board clerk shall not consider
any assessment reductions recommended by any special magistrate in the current year or in
any previous year. The process for review of complaints of bias, prejudice, or conflict of
interest regarding the actions of a special magistrate shall be as provided in subsection 12D -
9.022(4), F.A.C.
(2) In counties with populations of 75,000 or less, the value adjustment board shall
have the option of using special magistrates. The department shall make available to such
counties a list of qualified special magistrates.
(3) A person does not have to be a resident of the county in which he or she serves as a
special magistrate.
(4) The special magistrate must meet the following qualifications:
(a) A special magistrate must not be an elected or appointed official or employee of the
county.
(b) A special magistrate must not be an elected or appointed official or employee of a
taxing jurisdiction or of the State.
(c) During a tax year in which a special magistrate serves, he or she must not represent
any party before the board in any administrative review of property taxes.
(d) All special magistrates must meet the qualifications specified in Section 194.035,
F.S.
1. A special magistrate appointed to hear issues of exemptions, classifications, portability
assessment difference transfers, changes of ownership under Section 193.155(3), F.S.,
changes of ownership or control under Section 193.1554(5), or 193.1555(5), F.S., or a
qualifying improvement determination under Section 193.1555(5), F.S., must be a member
of The Florida Bar, must have at least five years of experience in the area of ad valorem
taxation, and must receive training provided by the department. Alternatively, a member of
The Florida Bar with at least three years of experience in ad valorem taxation and who has
completed board training provided by the department including the examination, may serve
as a special magistrate.
2. A special magistrate appointed to hear issues regarding the valuation of real estate
shall be a state certified real estate appraiser, must have at least five years of experience in
real property valuation, and must receive training provided by the department. Alternatively,
Chapter 12D-9, F.A.C
13
a state certified real estate appraiser with at least three years of real estate valuation
experience and who has completed board training provided by the department including the
examination, may serve as a special magistrate. A real property valuation special magistrate
must be certified under Chapter 475, Part II, F.S.
a. A Florida certified residential appraiser appointed by the value adjustment board
shall only hear petitions on the just valuation of residential real property of one to four
residential units and shall not hear petitions on other types of real property.
b. A Florida certified general appraiser appointed by the value adjustment board may
hear petitions on the just valuation of any type of real property.
3. A special magistrate appointed to hear issues regarding the valuation of tangible
personal property shall be a designated member of a nationally recognized appraiser’s
organization, must have at least five years of experience in tangible personal property
valuation, and must receive training provided by the department. Alternatively, a designated
member of a nationally recognized appraiser’s organization with at least three years of
experience in tangible personal property valuation and who has completed board training
provided by the department including the examination, may serve as a special magistrate.
4. All special magistrates shall attend or receive an annual training program provided
by the department. Special magistrates substituting two years of experience must show that
they have completed the training by taking a written examination provided by the
department. A special magistrate must receive or complete any required training prior to
holding hearings.
(5)(a) The value adjustment board or board legal counsel must verify a special
magistrate’s qualifications before appointing the special magistrate.
(b) The selection of a special magistrate must be based solely on the experience and
qualification of such magistrate, and must not be influenced by any party, or prospective
party, to a board proceeding or by any such party with an interest in the outcome of such
proceeding. Special magistrates must adhere to Rule 12D-9.022, F.A.C., relating to
disqualification or recusal.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.011 Role of Special Magistrates to the Value Adjustment Board.
(1) The role of the special magistrate is to conduct hearings, take testimony and make
recommendations to the board regarding petitions filed before the board. In carrying out
these duties the special magistrate shall:
(a) Accurately and completely preserve all testimony, documents received, and
evidence admitted for consideration;
(b) At the request of either party, administer the oath upon the property appraiser or tax
collector, each petitioner and all witnesses testifying at a hearing;
Chapter 12D-9, F.A.C.
14
(c) Conduct all hearings in accordance with the rules prescribed by the department and
the laws of the state; and
(d) Make recommendations to the board which shall include proposed findings of fact,
proposed conclusions of law, and the reasons for upholding or overturning the
determination of the property appraiser or tax collector, also see Rule 12D-9.030, F.A.C.
(2) The special magistrate shall perform other duties as set out in the rules of the
department and other areas of Florida law, and shall abide by all limitations on the special
magistrate’s authority as provided by law.
(3) When the special magistrate determines that the property appraiser did not establish
a presumption of correctness, or determines that the property appraiser established a
presumption of correctness that is overcome, as provided in Rule 12D-9.027, F.A.C., and
the record contains competent substantial evidence for establishing value, an appraiser
special magistrate is required to establish a revised value for the petitioned property. In
establishing the revised value when authorized by law, the board or special magistrate is
not restricted to any specific value offered by the parties.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 195.022, 213.05, Chapter 475, Part II FS. History–New 3-30-10.
12D-9.012 Training of Special Magistrates, Value Adjustment Board
Members, and Legal Counsel.
(1) The department shall provide and conduct training for special magistrates at least
once each state fiscal year available in at least five locations throughout the state. Such
training shall emphasize:
(a) The law that applies to the administrative review of assessments;
(b) Taxpayer rights in the administrative review process;
(c) The composition and operation of the value adjustment board;
(d) The roles of the board, board clerk, board legal counsel, special magistrates, and the
property appraiser or tax collector and their staff;
(e) Procedures for conducting hearings;
(f) Administrative reviews of just valuations, classified use valuations, property
classifications, exemptions, and portability assessment differences;
(g) The review, admissibility, and consideration of evidence;
(h) Requirements for written decisions; and
(i) The department’s standard measures of value, including the guidelines for real and
tangible personal property.
(2) The training shall be open to the public.
(3) Before any hearings are conducted, in those counties that do not use special
magistrates, all members of the board or the board’s legal counsel must receive the
Chapter 12D-9, F.A.C
15
training, including any updated modules, before conducting hearings, but need not
complete the training examinations, and shall provide a statement acknowledging receipt
of the training to the board clerk.
(4)(a) Each special magistrate that has five years of experience and, in those counties
that do not use special magistrates, each board member or the board legal counsel must
receive the training, including any updated modules, before conducting hearings, but need
not complete the training examinations, and shall provide a statement acknowledging
receipt of the training to the board clerk.
(b) Each special magistrate that has three years of experience must complete the
training including any updated modules and examinations, and receive from the
department a certificate of completion, before conducting hearings and shall provide a
copy of the certificate of completion of the training and examinations, including any
updated modules, to the board clerk.
(5) The department’s training is the official training for special magistrates regarding
administrative reviews. The board clerk and board legal counsel may provide orientation
to the special magistrates relating to local operating or ministerial procedures only. Such
orientation meetings shall be open to the public for observation. This does not prevent
board legal counsel from giving legal advice; however, to the fullest extent practicable,
such legal advice should be in writing and public record. For requirements for decisions
specifically based on legal advice see subsection 12D-9.030(6), and paragraph 12D-
9.032(1)(b), F.A.C.
(6) Meetings or orientations for special magistrates, for any instructional purposes
relating to procedures for hearings, handling or consideration of petitions, evidence,
worksheets, forms, decisions or related computer files, must be open to the public for
observation. Such meetings or orientations must be reasonably noticed to the public in the
same manner as an organizational meeting of the board, or posted as reasonable notice on
the board clerk’s website.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 195.022, 195.084, 213.05, Chapter 475, Part II FS. History–New 3-30-10.
12D-9.013 Organizational Meeting of the Value Adjustment Board.
(1) The board shall annually hold one or more organizational meetings, at least one of
which shall meet the requirements of this section. The board shall hold this organizational
meeting prior to the holding of value adjustment board hearings. The board shall provide
reasonable notice of each organizational meeting and such notice shall include the date,
time, location, purpose of the meeting, and information required by Section 286.0105, F.S.
At one organizational meeting the board shall:
(a) Introduce the members of the board and provide contact information;
(b) Introduce the board clerk or any designee of the board clerk and provide the board
clerk’s contact information;
Chapter 12D-9, F.A.C.
16
(c) Appoint or ratify the private board legal counsel. At the meeting at which board
counsel is appointed, this item shall be the first order of business;
(d) Appoint or ratify special magistrates, if the board will be using them for that year;
(e) Make available to the public, special magistrates and board members, Rule Chapter
12D-9, F.A.C., containing the uniform rules of procedure for hearings before value
adjustment boards and special magistrates (if applicable), and the associated forms that
have been adopted by the department;
(f) Make available to the public, special magistrates and board members, Rule Chapter
12D-10, F.A.C., containing the rules applicable to the requirements for hearings and
decisions;
(g) Make available to the public, special magistrates and board members the
requirements of Florida’s Government in the Sunshine / open government laws including
information on where to obtain the current Government-In-The-Sunshine manual;
(h) Discuss, take testimony on and adopt or ratify with any required revision or
amendment any local administrative procedures and forms of the board. Such procedures
must be ministerial in nature and not be inconsistent with governing statutes, case law,
attorney general opinions or rules of the department. All local administrative procedures
and forms of the board or special magistrates shall be made available to the public and
shall be accessible on the board clerk’s website, if any;
(i) Discuss general information on Florida’s property tax system, respective roles
within this system, taxpayer opportunities to participate in the system, and property taxpayer
rights;
(j) Make available to the public, special magistrates and board members, Rules 12D-
51.001, 51.002, 51.003, F.A.C., and Chapters 192 through 195, F.S., as reference
information containing the guidelines and statutes applicable to assessments and
assessment administration;
(k) Adopt or ratify by resolution any filing fee for petitions for that year, in an amount
not to exceed $15; and
(l) For purposes of this rule, making available to the public means, in addition to having
copies at the meeting, the board may refer to a website containing copies of such
documents.
(2) The board shall announce the tentative schedule for the value adjustment board
taking into consideration the number of petitions filed, the possibility of the need to
reschedule and the requirement that the board stay in session until all petitions have been
heard.
(3) The board may hold additional meetings for the purpose of addressing
administrative matters.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 213.05, 286.011, 286.0105 FS. History–New 3-30-10.
Chapter 12D-9, F.A.C
17
12D-9.014 Prehearing Checklist.
(1) The board clerk shall not allow the holding of scheduled hearings until the board
legal counsel has verified that all requirements in Chapter 194, F.S., and department rules,
were met as follows:
(a) The composition of the board is as provided by law;
(b) Board legal counsel has been appointed as provided by law;
(c) Board legal counsel meets the requirements of Section 194.015, F.S.;
(d) No board members represent other government entities or taxpayers in any
administrative or judicial review of property taxes, and citizen members are not members
or employees of a taxing authority, during their membership on the board;
(e) In a county that does not use special magistrates, either all board members have
received the department’s training or board legal counsel has received the department’s
training;
(f) The organizational meeting, as well as any other board meetings, will be or were
noticed in accordance with Section 286.011, F.S., and will be or were held in accordance
with law;
(g) The department’s uniform value adjustment board procedures, consisting of this
rule chapter, were made available at the organizational meeting and copies were provided
to special magistrates and board members;
(h) The department’s uniform policies and procedures manual is available on the
existing website of the board clerk, if the board clerk has a website;
(i) The qualifications of special magistrates were verified, including that special
magistrates received the department’s training, and that special magistrates with less than
five years of required experience successfully completed the department’s training
including any updated modules and an examination, and were certified;
(j) The selection of special magistrates was based solely on proper experience and
qualifications and neither the property appraiser nor any petitioners influenced the
selection of special magistrates. This provision does not prohibit the board from
considering any written complaint filed with respect to a special magistrate by any party or
citizen;
(k) The appointment and scheduling of special magistrates for hearings was done in a
manner in which the board, board attorney, and board clerk did not consider any assessment
reductions recommended by any special magistrate in the current year or in any previous
year.
(l) All procedures and forms of the board or special magistrate are in compliance with
Chapter 194, F.S., and this rule chapter;
(m) The board is otherwise in compliance with Chapter 194, F.S., and this rule chapter;
and,
Chapter 12D-9, F.A.C.
18
(n) Notice has been given to the chief executive officer of each municipality as prov ided
in Section 193.116, F.S.
(2) The board clerk shall notify the board legal counsel and the board chair of any
action needed to comply with subsection (1).
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035 FS. History–New 3-30-10, Amended 9-19-17.
PART II
PETITIONS; REPRESENTATION OF THE TAXPAYER;
SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF
EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING
PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE
COMMUNICATION PROHIBITION; RECORD OF THE
PROCEEDING; PETITIONS ON TRANSFER OF “PORTABILITY”
ASSESSMENT DIFFERENCE; REMANDING ASSESSMENTS;
RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION
OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER
JUDICIAL PROCEEDINGS
12D-9.015 Petition; Form and Filing Fee.
(1)(a) For the purpose of requesting a hearing before the value adjustment board, the
department prescribes Form DR-486. The Form DR-486 series is adopted and incorporated
by reference in Rule 12D-16.002, F.A.C.
(b) In accordance with Section 194.011(3), F.S., the department is required to prescribe
petition forms. The department will not approve any local version of this form that contains
substantive content that varies from the department’s pr escribed form. Any requests under
Section 195.022, F.S., or approval from the department to use forms for petitions that are not
identical to the department’s form shall be by written board action or by written and signed
request from the board chair or board legal counsel.
(2) Content of Petition. Petition forms as adopted or approved by the department shall
contain the following elements so that when filed with the board clerk they shall:
(a) Describe the property by parcel number;
(b) Be sworn by the petitioner;
(c) State the approximate time anticipated by the petitioner for presenting and arguing his
or her petition before the board or special magistrate to be considered by the board clerk as
provided in subsection 12D-9.019(1), F.A.C., and may provide dates of nonavailability for
scheduling purposes if applicable;
Chapter 12D-9, F.A.C
19
(d) Contain a space for the petitioner to indicate on the petition form that he or she does
not wish to be present and argue the petition before the board or special magistrate but would
like to have their evidence considered without an appearance;
(e) Contain a statement that the petitioner has the right, regardless of whether the petitioner
initiates the evidence exchange, to receive from the property appraiser a copy of the property
record card containing information relevant to the computation of the current assessment,
with confidential information redacted, along with a statement that when the property
appraiser receives the petition, the property appraiser will either send the property r ecord card
to the petitioner or notify the petitioner how to obtain the property record card online.
(f)1. Contain a signature field for the taxpayer to sign the petition and a checkbox for the
taxpayer to indicate that she or he has authorized a represent ative to receive or access
confidential taxpayer information related to the taxpayer,
2. Contain a checkbox for the taxpayer to indicate that he or she has authorized a
compensated or uncompensated representative to act on the taxpayer’s behalf,
3. Contain a signature field for an authorized employee or representative to sign the
petition, when applicable, along with the authorized employee’s or representative’s sworn
certification under penalty of perjury that he or she has the taxpayer’s authorization to file
the petition on the taxpayer’s behalf together with checkboxes for professional information
and spaces for license numbers; and,
4. Contain a signature field for a compensated or uncompensated representative, who is
not an employee of the taxpayer or of an affiliated entity, and not an attorney who is a member
of The Florida Bar, a real estate appraiser licensed or certified under Chapter 475, Part II,
F.S., a real estate broker licensed under Chapter 475, Part I, F.S., or a certified public
accountant licensed under Chapter 473, F.S., and contain checkboxes, for a compensated
representative to indicate he or she is attaching a power of attorney from the taxpayer, and
for an uncompensated representative to indicate he or she is attaching a written autho rization
from the taxpayer.
(g) If the petition indicates that the taxpayer has authorized a compensated representative,
who is not acting as a licensed or certified professional listed in paragraph 12D -9.018(3)(a),
F.A.C., to act on the taxpayer’s behalf, at the time of filing, the petition must either be signed
by the taxpayer or be accompanied by a power of attorney; and,
(h) If the petition indicates that the taxpayer has authorized an uncompensated
representative to act on the taxpayer’s behalf, at the time of filing, the petition must either be
signed by the taxpayer or be accompanied by the taxpayer’s written authorization.
(i) Contain a space for the petitioner to indicate if the property is four or less residential
units; or other property type; provided the board clerk shall accept the petition even if this
space is not filled in; and,
(j) Contain a statement that a tangible personal property assessment may not be contested
unless a return required by Section 193.052, F.S., is timely filed.
Chapter 12D-9, F.A.C.
20
(3) The petition form shall provide notice to the petitioner that the person signing the
petition becomes the agent of the taxpayer for the purpose of serving process to obtain
personal jurisdiction over the taxpayer for the entire value adjustment board proceed ing,
including any appeals to circuit court of a board decision by the property appraiser or tax
collector.
(4) The petition form shall provide notice to the petitioner of his or her right to an informal
conference with the property appraiser and that such conference is not a prerequisite to filing
a petition nor does it alter the time frame for filing a timely petition.
(5) The department, the board clerk, and the property appraiser or tax collector shall make
available to petitioners the blank petition form adopted or approved by the department. The
department prescribes the Form DR-486 series, for this purpose, incorporated in Rule 12D-
16.002, F.A.C., by reference.
(6) If the taxpayer or representative’s name, address, telephone, or similar contact
information on the petition changes after filing the petition and before the hearing, the
taxpayer or agent shall notify the board clerk in writing.
(7) Filing Fees. By resolution of the value adjustment board, a petition shall be
accompanied by a filing fee to be paid to the board clerk in an amount determined by the
board not to exceed $15 for each separate parcel of property, real or personal covered by the
petition and subject to appeal. The resolution may include arrangements for petitioners to pay
filing fees by credit card.
(a) Other than fees required for late filed applications under Sections 193.155(8)(j) and
196.011(8), F.S., only a single filing fee shall be charged to any particular parcel of real
property or tangible personal property account, despite the existence of multiple issues or
hearings pertaining to such parcels or accounts.
(b) No filing fee shall be required with respect to an appeal from the disapproval of a
timely filed application for homestead exemption or from the denial of a tax defe rral.
(c) For joint petitions filed pursuant to Section 194.011(3)(e), (f), or (g), F.S., a single
filing fee shall be charged. Such fee shall be calculated as the cost of the time required for
the special magistrate in hearing the joint petition and shall not exceed $5 per parcel or
account, for each additional parcel or account included in the petition, in addition to any filing
fee for the petition. Said fee is to be proportionately paid by affected property owners.
(d) The value adjustment board or its designee shall waive the filing fee with respect to a
petition filed by a taxpayer who demonstrates at the time of the filing by submitting with the
petition documentation issued by the Department of Children and Families that the petitioner
is currently an eligible recipient of temporary assistance under Chapter 414, F.S.
(e) All filing fees shall be paid to the board clerk at the time of filing. Any petition not
accompanied by the required filing fee will be deemed incomplete.
(8) An owner of contiguous, undeveloped parcels may file a single joint petition if the
property appraiser determines such parcels are substantially similar in nature. A
condominium association, cooperative association, or any homeowners’ association as
Chapter 12D-9, F.A.C
21
defined in Section 723.075, F.S., with approval of its board of administration or directors,
may file with the value adjustment board a single joint petition on behalf of any association
members who own parcels of property which the property appraiser determines are
substantially similar with respect to location, proximity to amenities, number of rooms, living
area, and condition. An owner of multiple tangible personal property accounts may file a
single joint petition if the property appraiser determines that the tangible personal prop erty
accounts are substantially similar in nature. The property appraiser shall provide the
petitioner with such determination upon request by the petitioner. The petitioner must obtain
the determination from the property appraiser prior to filing the peti tion and must file the
determination provided and completed by the property appraiser with the petition. An
incorporated attached list of parcels or accounts by parcel number or account number, with
an indication on the petition form showing a joint petition, shall be sufficient to signify a joint
petition.
(9) Persons Authorized to Sign and File Petitions. The following persons may sign and
file petitions with the value adjustment board.
(a) The taxpayer may sign and file a petition.
(b) An employee of the taxpayer or of an affiliated entity or a licensed or certified
professional listed in paragraph 12D-9.018(3)(a), F.A.C., who the taxpayer has authorized to
file a petition and represent the taxpayer and who certifies under penalty of perjury that he or
she has the taxpayer’s authorization to file a petition on the taxpayer’s behalf and represent
the taxpayer, may sign and file such a petition that is not signed by the taxpayer and that is
not accompanied by the taxpayer’s written authorization.
(c) A compensated person, who is not an employee of the taxpayer or of an affiliated entity
and who is not acting as a licensed or certified professional listed in paragraph 12D -
9.018(3)(a), F.A.C., may sign and file a petition on the taxpayer’s behalf if the taxpaye r has
authorized such person by power of attorney. If the petition is not signed by the taxpayer,
such person must provide a copy of the power of attorney to the board clerk at the time the
petition is filed. This power of attorney is valid only for repres enting a single taxpayer in a
single assessment year, and must identify the parcels or accounts for which the person is
authorized to represent the taxpayer and must conform to the requirements of Chapter 709,
Part II, F.S. A taxpayer may use a Department of Revenue form to grant the power of attorney
or may use a different form provided it meets the requirements of Chapter 709, Part II, and
Section 194.034(1), F.S. The Department has adopted Form DR-486POA, Power of Attorney
for Representation Before the Value Adjustment Board, which is incorporated by reference
in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of
attorney.
(d) An uncompensated person, who has a taxpayer’s signed written authorization to
represent the taxpayer, is authorized to sign and file a petition on the taxpayer’s behalf if, at
the time the petition is filed, such person provides a copy of the taxpayer’s written
authorization to the board clerk with the petition or the taxpayer’s signed written
authorization is contained on the petition form. This written authorization is valid only for
representing a single taxpayer in a single assessment year and must identify the parcels or
Chapter 12D-9, F.A.C.
22
accounts for which the person is authorized to represent the taxpayer. A taxp ayer may use a
Department of Revenue form to grant the authorization in writing or may use a different form
provided it meets the requirements of Section 194.034(1), F.S. The Department has adopted
Form DR-486A, Written Authorization for Representation Before the Value Adjustment
Board, which is incorporated by reference in Rule 12D -16.002, F.A.C., as a form available
to taxpayers for granting the written authorization.
(10)(a) If a taxpayer notifies the board that an unauthorized petition has been filed for the
taxpayer’s property, the board may require the person who filed the petition to provide to the
board, before a hearing is held on such petition, the taxpayer’s written authorization for the
person to file the petition and represent the taxpayer.
(b) If the board finds that an employee or a professional listed in paragraph 12D -
9.018(3)(a), F.A.C., knowingly and willfully filed a petition not authorized by the taxpayer,
the board shall require such employee or professional to provide to the board clerk, before
any petition filed by that employee or professional is heard, the taxpayer’s written
authorization for the employee or professional to represent the taxpayer. This board
requirement shall extend for one year after the board’s imposition of the requirement.
(11) If duplicate petitions are filed on the same property, the board clerk shall contact the
taxpayer and all petitioners to identify whether a person has the taxpayer’s authorization to
file a petition and represent the taxpayer, and resolve the issue in accordance with this rule
chapter.
(12)(a) The board clerk shall accept for filing any completed petition that is timely
submitted on a form approved by the department, with payment if required. If an incomplete
petition is received, the board clerk shall notify the petitioner and give the petitioner an
opportunity to complete the petition within 10 calendar days. Such completed petition shall
be timely if completed and filed within the time frame provided in the board clerk’s notice.
(b) A “completed” petition is one that:
1. Provides information for all the required elements that are displayed on the department’s
form;
2. Is accompanied by a power of attorney if required;
3. Is accompanied by written taxpayer authorization if required; and,
4. Is accompanied by the appropriate filing fee if required.
(c) In accepting a petition, the board clerk shall rely on the licensure information provided
by a licensed professional representative, the power of attorney provided by an authorized,
compensated person, or the written taxpayer authorization provided by an authorized,
uncompensated person.
(13) Timely Filing of Petitions. Petitions related to valuation issues may be filed, and must
be accepted by the board clerk, at any time during the taxable year on or before the 25th day
following the mailing of the notice of proposed property taxes. Other petitions may be filed
as follows:
Chapter 12D-9, F.A.C
23
(a) With respect to issues involving the denial of an exemption on or before the 30th day
following the mailing of the written notification of the denial of the exemption on or before
July 1 of the year for which the application was filed;
(b) With respect to issues involving the denial of an agricultural classification application,
on or before the 30th day following the mailing of the notification in writing of the denial of
the agricultural classification on or before July 1 of the year for which the application was
filed;
(c) With respect to issues involving the denial of a high -water recharge classification
application on or before the 30th day following the mailing of the notification in writing of
the denial of the high-water recharge classification on or before July 1 of the year for which
the application was filed;
(d) With respect to issues involving the denial of a hist oric property used for commercial
or certain nonprofit purposes classification application, on or before the 30th day following
the mailing of the notification in writing of the denial of the classification on or before July
1 of the year for which the application was filed;
(e) With respect to issues involving the denial of a tax deferral, on or before the 30th day
following the mailing of the notification in writing of the denial of the deferral application;
(f) With respect to exemption or classification claims relating to an exemption or
classification that is not reflected on the notice of property taxes, including late filed
exemption claims, on or before the 25th day following the mailing of the notice of proposed
property taxes, or on or before the 30th day following the mailing of the written notification
of the denial of the exemption or classification, whichever date is later; and,
(g) With respect to penalties imposed for filing incorrect information relating to tax
deferrals for homestead, for recreational and commercial working waterfronts or for
affordable rental housing properties, within 30 days after the penalties are imposed.
(14) Late Filed Petitions.
(a) The board may not extend the time for filing a petition. The board is not authorized to
set and publish a deadline for late filed petitions. However, the failure to meet the statutory
deadline for filing a petition to the board does not prevent consideration of such a petition by
the board or special magistrate when the board or board desig nee determines that the
petitioner has demonstrated good cause justifying consideration and that the delay will not,
in fact, be harmful to the performance of board functions in the taxing process. “Good cause”
means the verifiable showing of extraordinary circumstances, as follows:
1. Personal, family, or business crisis or emergency at a critical time or for an extended
period of time that would cause a reasonable person’s attention to be diverted from filing, or
2. Physical or mental illness, infirmity, or disability that would reasonably affect the
petitioner’s ability to timely file, or
3. Miscommunication with, or misinformation received from, the board clerk, property
appraiser, or their staff regarding the necessity or the proper procedure for filing that would
cause a reasonable person’s attention to be diverted from timely filing, or
Chapter 12D-9, F.A.C.
24
4. Any other cause beyond the control of the petitioner that would prevent a reasonably
prudent petitioner from timely filing.
(b) The board clerk shall accept but not schedule for hearing a petition submitted to the
board after the statutory deadline has expired, and shall submit the petition to the board or
board designee for good cause consideration if the petition is accompanied by a written
explanation for the delay in filing. Unless scheduled together or by the same notice, the
decision regarding good cause for late filing of the petition must be made before a hearing is
scheduled, and the parties shall be notified of such decision.
(c) The board clerk shall forward a copy of completed but untimely filed petitions to the
property appraiser or tax collector at the time they are received or upon the determination of
good cause.
(d) The board is authorized to, but need not, require good cause hearings before good
cause determinations are made. The board or a board designee, which includes the board legal
counsel or a special magistrate, shall determine whether the petitioner has demonstrated, in
writing, good cause justifying consideration of the petition. If the board o r a board designee
determines that the petitioner has demonstrated good cause, the board clerk shall accept the
petition for filing and so notify the petitioner and the property appraiser or the tax collector.
(e) If the board or a board designee determine s that the petitioner has not demonstrated
good cause, or if the petition is not accompanied by a written explanation for the delay in
filing, the board clerk shall notify the petitioner and the property appraiser or tax collector.
(f) A person who files a petition may timely file an action in circuit court to preserve the
right to proceed in circuit court. (Sections 193.155(8)(l), 194.036, 194.171(2) and 196.151,
F.S.).
(15) Acknowledgement of Timely Filed Petitions. The board clerk shall accept all
completed petitions, as defined by statute and subsection (2), of this rule. Upon receipt of a
completed and filed petition, the board clerk shall provide to the petitioner an
acknowledgment of receipt of such petition and shall provide to the property appraiser or tax
collector a copy of the petition.
(16) When the property appraiser receives the petition from the board clerk, regardless of
whether the petitioner initiates the evidence exchange, the property appraiser shall provide to
the petitioner a copy of the property record card containing information relevant to the
computation of the current assessment, with confidential information redacted. The property
appraiser shall provide such property record card to the petitioner either by sending it to the
petitioner or by notifying the petitioner how to obtain it online.
(17) The board clerk shall send the notice of hearing such that it will be received by the
petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled
appearance. The board clerk will have prima facie complied with the requirements of this
section if the notice was deposited in the U.S. mail thirty (30) days prior to the day of such
scheduled appearance.
Chapter 12D-9, F.A.C
25
(18) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the
Department’s Internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.15 5,
194.011, 194.013, 194.032, 194.034, 194.036, 195.022, 196.151, 197.2425 FS. History–New 3-30-10,
Amended 11-1-12, 6-14-16, 3-13-17, 9-19-17.
12D-9.016 Filing and Service.
(1) In construing these rules or any order of the board, special magistrate, or a board
designee, filing shall mean received by the board clerk during open hours or by the board,
special magistrate, or a board designee during a meeting or hearing.
(2)(a) Any hand-delivered or mailed document received by the office of the board clerk
after close of business as determined by the board clerk shall be filed the next regular
business day.
(b) If the board clerk accepts documents filed by FAX or other electronic transmission,
documents received on or after 11:59:59 p.m. of the day they are due shall be filed the next
regular business day.
(c) Any document that is required to be filed, served, provided or made available may
be filed, served, provided or made available electronically, if the board and the board clerk
make such resources available, and no party is prejudiced.
(d) Local procedure may supersede provisions regarding the number of copies that must
be provided.
(3) When a party files a document with the board, other than the petition, that party
shall serve copies of the document to all parties in the proceeding. When a document is
filed that does not clearly indicate it has been provided to the other party, the board clerk,
board legal counsel, board members and special magistrates shall inform the party of the
requirement to provide to every party or shall exercise care to ensure that a copy is
provided to every party, and that no ex parte communication occurs.
(4) Any party who elects to file any document by FAX or other electronic transmission
shall be responsible for any delay, disruption, or interruption of the electronic signals and
accepts the full risk that the document may not be properly filed with the board clerk as a
result.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 195.022, 195.084, 213.05 FS. History–New 3-30-10.
12D-9.017 Ex Parte Communication Prohibition.
(1)(a) No participant, including the petitioner, the property appraiser, the board clerk,
the special magistrate, a member of a value adjustment board, or other person directly or
indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party
shall communicate with a member of the board or the special magistrate regarding the
issues in the case without the other party being present or without providing a copy of any
written communication to the other party.
Chapter 12D-9, F.A.C.
26
(b) This rule shall not prohibit internal communications among the board clerk, board,
special magistrates, and board legal counsel, regarding internal operations of the board and
other administrative matters. The special magistrate is specifically authorized to
communicate with the board’s legal counsel or board clerk on legal matters or other issues
regarding a petition.
(2) Any attempt by the property appraiser, tax collector, taxpayer or taxpayer’s
representative to provide information or discuss issues regarding a petition without the
presence of the
opposing party before or after the hearing, with a member of the board or the special
magistrate shall be immediately placed on the record by the board member or special
magistrate.
(3) The ex parte communication shall not be considered by the board or the special
magistrate unless all parties have been notified about the ex parte communication, and no
party objects, and all parties have an opportunity during the hearing to cross-examine,
object, or otherwise address the communication.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.018 Representation of the Taxpayer.
(1) A taxpayer has the right, at the taxpayer’s own expense, to be represented before the
board by a person described in subsection (3), below. The taxpayer’s representative may
present testimony and other evidence in support of the petition
(2) The authorized individual, agent, or legal entity that signs the petition becomes the
agent of the taxpayer for the purpose of serving process to obtain jurisdiction over the
taxpayer for the entire value adjustment board proceedings, including any appeals of a board
decision by the property appraiser or tax collector. However, this does not authorize the
individual, agent, or legal entity to receive or access the taxpayer’s confidential information
without written authorization from the taxpayer.
(3) Subject to the petition filing requirements set forth in this rule chapter, a taxpayer
may be represented before the board by one of the persons described in this subsection.
(a)1. An employee of the taxpayer or of an affiliated entity may represent the taxpayer.
2. One of the following professionals may represent the taxpayer:
a. An attorney who is a member of the Florida Bar,
b. A real estate appraiser licensed or certified under Chapter 475, Part II, F.S.,
c. A real estate broker licensed under Chapter 475, Part I, F.S., or
d. A certified public accountant licensed under Chapter 473, F.S.
3. If the taxpayer has authorized an employee or professional, listed in this subsection, to
file a petition and represent the taxpayer and the employee or professional certifies under
penalty of perjury that he or she has the taxpayer’s authorization to file the petition on the
taxpayer’s behalf and represent the taxpayer, the employee or professional may file a
Chapter 12D-9, F.A.C
27
petition that is not signed by the taxpayer and that is not accompanied by the taxpayer’s
written authorization.
(b) A person who provides to the board clerk at the time the petition is filed a power of
attorney authorizing such person to act on the taxpayer’s behalf, may represent the taxpayer.
The power of attorney is valid only for representing a single taxpayer in a single assessment
year, and must identify the parcels or accounts for which the person is authorized to
represent the taxpayer and must conform to the requirements of Chapter 709, Part II, F.S.
A taxpayer may use a Department of Revenue form to grant the power of attorney or may
use a different form, provided it meets the requirements of Chapter 709, Part II, and Section
194.034(1), F.S. The Department has adopted Form DR-486POA, titled Power of Attorney
for Representation Before the Value Adjustment Board, which is incorporated by reference
in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of
attorney.
(c) An uncompensated person who provides to the board clerk at the time the petition is
filed, the taxpayer’s written authorization for such person to act on the taxpayer’s behalf,
may represent the taxpayer. This written authorization is valid only for representing a single
taxpayer in a single assessment year and must identify the parcels or accounts for which the
person is authorized to represent the taxpayer. A taxpayer may use a Department of Revenue
form to grant the authorization in writing or may use a different form provided it meets the
requirements of Section 194.034(1), F.S. The Department has adopted Form DR -486A,
titled Written Authorization for Representation Before the Value Adjustment Board, which
is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers
for granting the written authorization.
(4) The board clerk may require the use of an agent or representative number to facilitate
scheduling of hearings as long as such use is not inconsistent with this rule chapter .
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.032, 194.034, 195.022 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.019 Scheduling and Notice of a Hearing.
(1)(a) The board clerk shall prepare a schedule of appearances before the board or special
magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled
time of appearance. The board clerk shall simultaneously notify the property appraiser or tax
collector. The board clerk may electronically send this notification to the petitioner, if the
petitioner indicates on his or her petition this means of communication for receiving notices,
materials, and communications.
(b) When scheduling hearings, the board clerk shall consider:
1. The anticipated amount of time if indicated on the petition,
2. The experience of the petitioner,
3. The complexity of the issues or the evidence to be presented,
4. The number of petitions/parcels to be heard at a single hearing,
Chapter 12D-9, F.A.C.
28
5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single
petitioner on the same day; and,
6. The likelihood of withdrawals, cancellations of hearings or failure to appear.
(c) Upon request of a party, the board clerk shall consult with the petitioner and the
property appraiser or tax collector to ensure that, within the board clerk’s judgment, an
adequate amount of time is provided for presenting and considering evidence.
(d) In scheduling hearings before specific special magistrat es, the board, board attorney,
and board clerk shall not consider any assessment reductions recommended by any special
magistrate in the current year or in any previous year.
(e) In those counties that use special magistrates, after an attorney special mag istrate has
produced a recommended decision on a determination that a change of ownership under
Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5) or
193.1555(5), F.S., or a qualifying improvement under Section 193.1555(5), F.S., has
occurred, the petition shall be scheduled for a hearing before a real property valuation special
magistrate for an administrative review of the value(s), unless the petitioner waives
administrative review of the value. The clerk must notify the petitioner and property appraiser
of the scheduled time in the manner described in this rule. This hearing is subject to the single
time reschedule for good cause as provided in this rule. In counties that do not use special
magistrates the board may proceed directly to a valuation hearing where properly noticed as
provided in this rule.
(2) No hearing shall be scheduled related to valuation issues prior to completion by the
governing body of each taxing authority of the public hearing on the tentative bud get and
proposed millage rate.
(3)(a) The notice of hearing before the value adjustment board shall be in writing, and
shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner
requested by the petitioner on Form DR-486, so that the notice shall be received by the
petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled
appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-
16.002, F.A.C. The notice of hearin g form shall meet the requirements of this section and
shall be subject to approval by the department. The department provides Form DR -481 as a
format for the form of such notice. Form DR-481, Value Adjustment Board – Notice of
Hearing, is adopted and incorporated by reference in Rule 12D-16.002, F.A.C.
(b) The notice shall include these elements:
1. The parcel number, account number or legal address of all properties being heard at the
scheduled hearing;
2. The type of hearing scheduled;
3. The date and time of the scheduled hearing, however, if the petition has been scheduled
to be heard within a block of time, the beginning and ending of that block of time shall be
indicated on the notice;
Chapter 12D-9, F.A.C
29
4. The time reserved, or instructions on how to obtain this information;
5. The location of the hearing, including the hearing room number if known, together with
board clerk contact information including office address and telephone number, for
petitioners to request assistance in finding hearing rooms;
6. Instructions on how to obtain a list of the potential special magistrates for t he type of
petition in question;
7. A statement of the petitioner’s right to participate in the exchange of evidence with the
property appraiser;
8. A statement that the petitioner has the right to reschedule the hearing a single time for
good cause as defined in Section 194.032(2)(a), F.S.;
9. A statement that Section 194.032(2)(a), F.S., defines “good cause” as circumstances
beyond the control of the person seeking to reschedule the hearing which reasonably prevent
the party from having adequate representation at the hearing;
10. Instructions on bringing copies of evidence;
11. Any information necessary to comply with federal or state disability or accessibility
acts; and,
12. Information regarding where the petitioner may obtain a copy of the uniform rules of
procedure.
(4) Each party may reschedule the hearing a single time for good cause by submitting a
written request to the board clerk before the scheduled appearance or as soon as prac ticable.
As used in this subsection, the term “good cause” is defined in Section 194.032(2)(a), F.S.
(a) The board clerk shall ascertain if the opposing party has been furnished a copy of the
request, and if not, shall furnish the request to the opposing p arty. The board clerk shall
promptly forward the reschedule request to the board or a board designee to make a
determination as to good cause; for this determination, the board designee includes the board
clerk, board legal counsel or a special magistrate.
(b) The board or board designee shall grant the hearing reschedule for any request that
qualifies under Section 194.032(2)(a), F.S. The board or board designee may act upon the
request based on its face and whether it meets the provisions for good cause o n its face.
(c) If the board or a board designee determines that the request does not show good cause,
the request will be denied and the board may proceed with the hearing as scheduled.
(d) If the board or a board designee determines that the request demo nstrates good cause,
the request will be granted.
(e) Requests to reschedule shall be processed without delay and the processing shall be
accelerated where necessary to ensure, if possible, that the parties are provided notice of the
determination before the original hearing time.
(f) The board clerk shall give prompt notice to the parties of the determination as to good
cause. Form DR-485WCN, Value Adjustment Board – Clerk’s Notice, is designated and may
Chapter 12D-9, F.A.C.
30
be used for this purpose. Form DR-485WCN is adopted and incorporated by reference in
Rule 12D-16.002, F.A.C.
(g) If good cause is found, the clerk shall give immediate notice of cancellation of the
hearing and shall proceed as provided in paragraph (h).
(h) The clerk must receive any notice of conflict dates submitted by a party before notice
of a rescheduled hearing is sent to both parties or before expiration of any period allowed by
the clerk or board to both parties for such submittal.
(i) The clerk must reschedule considering conflict dates received an d should accommodate
a notice of conflict dates when any associated delay will not be prejudicial to the board’s
performance of its functions in the taxing process.
(j) The board clerk is responsible for notifying the parties of any rescheduling and will
issue a notice of hearing with the new hearing date which shall, if possible, be the earliest
date that is convenient for all parties.
(k) When rescheduling hearings under this rule, if the parties are unable to agree on an
earlier date, the board clerk is authorized to schedule the hearing and send a notice of such
hearing by regular or certified U.S. mail or personal delivery, or in the manner requested by
the petitioner on the petition Form DR -486, so that the notice shall be received by the
petitioner no less than fifteen (15) calendar days prior to the day of such scheduled
appearance, unless this notice is waived by both parties.
(l) The clerk is authorized to inquire if a party wants their evidence considered in the event
of their absence from the hearing.
(m) The clerk is authorized to ask the parties if they will waive the 15 days’ notice for
rescheduled hearings; however, the parties are not required to do so.
(n) A party must not assume the request to reschedule has been granted until notified by
the clerk.
(5) If a hearing is rescheduled by a party, the board clerk must notify the petitioner of the
rescheduled time in the manner referenced in subsection (3), so that the notice shall be
received no less than fifteen (15) calendar days prior to the da y of such rescheduled
appearance, unless this notice is waived by both parties.
(6) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be
computed from the new hearing date, if time permits.
(7)(a) If a petitioner’s hearing does not commence as scheduled, the board clerk is
authorized to reschedule the hearing.
(b) In no event shall a petitioner be required to wait more than a reasonable time after the
scheduled time to be heard or, if the petition has been scheduled to be heard w ithin a block
of time, after the beginning of the block of time. The board clerk is authorized to find that a
reasonable time has elapsed based on other commitments, appointments or hearings of the
petitioner, lateness in the day, and other hearings waitin g to be heard earlier than the
petitioner’s hearing with the board or special magistrate. If his or her petition has not been
Chapter 12D-9, F.A.C
31
heard within a reasonable time, the petitioner may request to be heard immediately. If the
board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk
shall reschedule the petitioner’s hearing. A reasonable time must not exceed two hours. After
two hours, the petitioner has the right to inform the board chairperson, or the clerk as board
designee, that he or she intends to leave. If the petitioner chooses to leave, the petitioner must
first inform the board chairperson or clerk that he or she intends to leave. The clerk must not
list the petitioner as a no show. If the hearing does not commence within two hours and the
petitioner leaves, the clerk must reschedule the hearing.
(c) A rescheduling under this subsection is not a request by a party to reschedule as
provided in subsection (4).
(d) A petitioner is not required to wait any length of time as a p rerequisite to filing an
action in circuit court.
(8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the
Department’s Internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 195.022 FS. History–New 3-30-10, Amended 9-26-11, 6-14-16, Section 15,
Chapter 2016-128, Laws of Florida, 7-1-16, 3-13-17, 9-19-17.
12D-9.020 Exchange of Evidence.
(1) The petitioner has the option of participating in an exchange of evidence with the
property appraiser. If the petitioner chooses not to participate in the evidence exchange, the
petitioner may still present evidence for consideration by the board or the special magistrate.
However, as described in this section, if the property appraiser asks in writing for specific
evidence before the hearing in connection with a filed petition, and the petitioner has t his
evidence and knowingly refuses to provide it to the property appraiser a reasonable time before
the hearing, the evidence cannot be presented by the petitioner or accepted for consideration
by the board or special magistrate. Reasonableness shall be de termined by whether the
material can be reviewed, investigated, and responded to or rebutted in the time frame
remaining before the hearing. These requirements are more specifically described in
subsection (8) of this rule and in paragraphs 12D-9.025(4)(a) and (f), F.A.C.
(2)(a) If the petitioner chooses to participate in an exchange of evidence with the property
appraiser, at least fifteen (15) days before the hearing, the petitioner shall provide the property
appraiser with a list and summary of evidence to be presented at the hearing accompanied by
copies of documentation to be presented at the hearing. To calculate the fifteen (15) days, the
petitioner shall use calendar days and shall not include the day of the hearing in the calculation,
and shall count backwards from the day of the hearing.
(b) If the petitioner chooses to participate in an exchange of evidence with the property
appraiser and he or she shows good cause to the board clerk for not being able to meet the
fifteen (15) day requirement and the property appraiser is unwilling to agree to a different
timing of the exchange, the board clerk is authorized to reschedule the hearing to allow for the
exchange of evidence to occur.
Chapter 12D-9, F.A.C.
32
(c) No later than seven (7) days before the hearing, if the property appraiser receives the
petitioner’s documentation and if requested in writing by the petitioner, the property appraiser
shall provide the petitioner with a list and summary of evidence to be presented at the hearing
accompanied by copies of documentation to be presented by the property appraiser at the
hearing. The evidence list must contain the property record card. To calculate the seven (7)
days, the property appraiser shall use calendar days and shall not include the day of the hearing
in the calculation, and shall count backwards from the day of the hearing.
(d) The last day of the period so computed shall be included unless it is a Saturday, Sunday,
or legal holiday, in which event the period shall run until the end of the next previous day
which is neither a Saturday, Sunday, or legal holiday.
(3)(a) If the petitioner does not provide the information to the property appraiser at least
fifteen (15) days prior to the hearing pursuant to paragraph (2)(a), the property appraiser need
not provide the information to the petitioner pursuant to paragraph (2)(c).
(b) If the property appraiser does not provide the information within the time required by
paragraph (2)(c), the hearing shall be rescheduled to allow the petitioner additional time to
review the property appraiser’s evidence.
(4) By agreement of the parties the evidence exchanged in subsection (2) shall be delivered
by regular or certified U.S. mail, personal delivery, overnight mail, FAX or email. The
petitioner and property appraiser may agree to a different timing and method of exchange.
“Provided” means received by the party not later than the time frame provided in this rule
section. If either party does not designate a desired manner for receiving information in the
evidence exchange, the information shall be provided by U.S. mail. The property appraiser
shall provide the information at the address listed on the petition form for the petitioner.
(5) Level of detail on evidence summary: The summary pursuant to subsection (2) shall be
sufficiently detailed as to reasonably inform a party of the general subject matter of the
witness' testimony, and the name and address of the witness.
(6) Hearing procedures: Neither the board nor the special magistrate shall take any general
action regarding compliance with this section, but any action on each petition shall be
considered on a case by case basis. Any action shall be based on a consideration of whether
there has been a substantial noncompliance with this section, and shall be taken at a scheduled
hearing and based on evidence presented at such hearing. “General action” means a
prearranged course of conduct not based on evidence received in a specific case at a scheduled
hearing on a petition.
(7) A property appraiser shall not use at a hearing evidence th at was not supplied to the
petitioner as required. The remedy for such noncompliance shall be a rescheduling of the
hearing to allow the petitioner an opportunity to review the information of the property
appraiser.
(8) No petitioner may present for consideration, nor may a board or special magistrate
accept for consideration, testimony or other evidentiary materials that were specifically
requested of the petitioner in writing by the property appraiser in connection with a filed
petition, of which the petitioner had knowledge and denied to the property appraiser. Such
Chapter 12D-9, F.A.C
33
evidentiary materials shall be considered timely if provided to the property appraiser no later
than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in
this section. If provided to the property appraiser less than fifteen (15) days before the hearing,
such materials shall be considered timely if the board or special magistrate determines they
were provided a reasonable time before the hearing, as described in paragraph 12D-
9.025(4)(f), F.A.C. A petitioner’s ability to introduce the evidence, requested of the petitioner
in writing by the property appraiser, is lost if not provided to the property appraiser as
described in this paragraph. This provision does not preclude rebuttal evidence that was not
specifically requested of the petitioner by the property appraiser.
(9) As the trier of fact, the board or special magistrate may independently rule on the
admissibility and use of evidence. If the board or special magistrate has any questions relating
to the admissibility and use of evidence, the board or special magistrate should consult with
the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected
in the record.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035, 195.022 FS. History–New 3-30-10, Amended 6-14-16.
12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as
Correct; Non-Appearance; Summary Disposition of Petitions.
(1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR-
485WI is prescribed by the department for such purpose; however, other written or
electronic means may be used. Form DR-485WI is adopted and incorporated by reference
in Rule 12D-16.002, F.A.C. Form DR-485WI shall indicate the reason for the withdrawal
as one of the following:
(a) Petitioner agrees with the determination of the property appraiser or tax collector;
(b) Petitioner and property appraiser or tax collector have reached a settlement of the
issues;
(c) Petitioner does not agree with the decision or assessment of the property appraiser
or tax collector but no longer wishes to pursue a remedy through the value adjustment
board process; or
(d) Other specified reason.
(2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from
the petitioner and there shall be no further proceeding on the matter.
(3) If a property appraiser or tax collector agrees with a petition challenging a decision
to deny an exemption, classification, portability assessment difference transfer, or deferral,
the property appraiser or tax collector shall issue the petitioner a notice granting said
exemption, classification, portability assessment difference transfer, or deferral and shall
file with the board clerk a notice that the petition was acknowledged as correct. The board
clerk shall cancel the hearing upon receiving the notice of acknowledgement and there
shall be no further proceeding on the matter acknowledged as correct.
Chapter 12D-9, F.A.C.
34
(4) If parties do not file a notice of withdrawal or notice of acknowledgement but
indicate the same at the hearing, the board or special magistrate shall so state on the
hearing record and shall not proceed with the hearing and shall not issue a decision. If a
petition is withdrawn or acknowledged as correct under subsection (1), (2), or (3), or
settlement is reached and filed by the parties, at any time before a recommended decision
or final board decision is issued, the board, special magistrate or clerk need not issue such
decision. The board clerk shall list and report all withdrawals, settlements,
acknowledgements of correctness as withdrawn or settled petitions. Settled petitions shall
include those acknowledged as correct by the property appraiser or tax collector.
(5) For all withdrawn or settled petitions, a special magistrate shall not produce a
recommended decision and the board shall not produce a final decision.
(6) When a petitioner does not appear by the commencement of a scheduled hearing
and the petitioner has not indicated a desire to have their petition heard without their
attendance and a good cause request is not pending, the board or the special magistrate
shall not commence or proceed with the hearing and shall produce a decision or
recommended decision as described in this section. If the petitioner makes a good cause
request before the decision, if no special magistrate is used, or recommended decision, if a
special magistrate is used, is issued, the board or board designee shall rule on the good
cause request before determining that the decision or recommended decision should be set
aside and that the hearing should be rescheduled, or that the board or special magistrate
should issue the decision or recommended decision.
(7) When a petitioner does not appear by the commencement of a scheduled hearing
and a good cause request is pending, the board or board designee shall rule on the good
cause request before determining that the hearing should be rescheduled or that the board
or special magistrate should issue a decision or recommended decision.
(a) If the board or board designee finds good cause for the petitioner’s failure to appear,
the board clerk shall reschedule the hearing.
(b) If the board or board designee does not find good cause for the petitioner’s failure to
appear, the board or special magistrate shall issue a decision or recommended decision.
(8) Decisions issued under subsection (6) or subsection (7) shall not be treated as
withdrawn or settled petitions and shall contain:
(a) A finding of fact that the petitioner did not appear at the hearing and did not state
good cause; and
(b) A conclusion of law that the relief is denied and the decision is being issued in order
that any right the petitioner may have to bring an action in circuit court is not impaired.
(9) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department’s internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 194.034, 195.027(1) FS. Law Implemented 193.155,
194.011, 194.032, 194.037, 213.05 FS. History–New 3-30-10.
Chapter 12D-9, F.A.C
35
12D-9.022 Disqualification or Recusal of Special Magistrates or Board
Members.
(1) If either the petitioner or the property appraiser communicates a reasonable belief
that a special magistrate does not possess the statutory qualifications in accordance with
Sections 194.035 and 475.611(1)(h) and (i), F.S., to conduct a particular proceeding, the
basis for that belief shall be included in the record of the proceeding or submitted prior to
the hearing in writing to the board legal counsel.
(2)(a) Upon review, if the board or its legal counsel determines that the original special
magistrate does not meet the statutory requirements and qualifications, the board or legal
counsel shall enter into the record an instruction to the board clerk to reschedule the
petition before a different special magistrate to hear or rehear the petition without
considering actions that may have occurred during any previous hearing.
(b) Upon review, if the board or its legal counsel determines that the special magistrate
does meet the statutory requirements and qualifications, such determination shall be issued
in writing and placed in the record, and the special magistrate will conduct the hearing, or,
if a hearing was already held, the recommended decision will be forwarded to the board in
accordance with these rules.
(3) Board members and special magistrates shall recuse themselves from hearing a
petition when they have a conflict of interest or an appearance of a conflict of interest.
(4)(a) If either the petitioner or the property appraiser communicates a reasonable belief
that a board member or special magistrate has a bias, prejudice or conflict of interest, the
basis for that belief shall be stated in the record of the proceeding or submitted prior to the
hearing in writing to the board legal counsel.
(b) If the board member or special magistrate agrees with the basis stated in the record,
the board member or special magistrate shall recuse himself or herself on the record. A
special magistrate who recuses himself or herself shall close the hearing on the record and
notify the board clerk of the recusal. Upon a board member’s recusal, the hearing shall go
forward if there is a quorum. Upon a special magistrate’s recusal, or a board member’s
recusal that results in a quorum not being present, the board clerk shall reschedule the
hearing.
(c) If the board member or special magistrate questions the need for recusal, the board
member or special magistrate shall request an immediate determination on the matter from
the board’s legal counsel.
(d) Upon review, if the board legal counsel:
1. Determines that a recusal is necessary, the board member or special magistrate shall
recuse himself or herself and the board clerk shall reschedule the hearing; or
2. Is uncertain whether recusal is necessary, the board member or special magistrate
shall recuse himself or herself and the board clerk shall reschedule the hearing; or
3. Determines the recusal is unnecessary, the board legal counsel shall set forth the
basis upon which the request was not based on sufficient facts or reasons.
Chapter 12D-9, F.A.C.
36
(e) In a rescheduled hearing, the board or special magistrate shall not consider any
actions that may have occurred during any previous hearing on the same petition.
(5) A rescheduling for disqualification or recusal shall not be treated as the one time
rescheduling to which a petitioner has a right upon timely request under Section
194.032(2), F.S.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 213.05, 475.611, FS. History–New 3-30-10.
12D-9.023 Hearings Before Board or Special Magistrates.
(1) Hearing rooms, office space, computer systems, personnel, and other resources used
for any of the board’s functions shall be controlled by the board through the board clerk of
the value adjustment board. The board clerk shall perform his or her duties in a manner to
avoid the appearance of a conflict of interest. The board clerk shall not use the resources of
the property appraiser’s or tax collector’s office and shall not allow the property appraiser
or tax collector to control or influence any part of the value adjustment board process.
(2) Boards and special magistrates shall adhere as closely as possible to the schedule of
hearings established by the board clerk but must ensure that adequate time is allowed for
parties to present evidence and for the board or special magistrate to consider the admitted
evidence. If the board or special magistrate determines from the petition form that the
hearing has been scheduled for less time than the petitioner requested on the petition, the
board or special magistrate must consider whether the hearing should be extended or
continued to provide additional time.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.022, 195.084, 213.05 FS. History–New 3-30-10.
12D-9.024 Procedures for Commencement of a Hearing.
(1) If all parties are present and the petition is not withdrawn or settled, a hearing on the
petition shall commence.
(2) The hearing shall be open to the public.
(3) Upon the request of either party, a special magistrate shall swear in all witnesses in
that proceeding on the record. Upon such request and if the witness has been sworn in
during an earlier hearing, it shall be sufficient for the special magistrate to remind the
witness that he or she is still under oath.
(4) Before or at the start of the hearing, the board, the board’s designee or the special
magistrate shall give a short overview verbally or in writing of the rules of procedure and
any administrative issues necessary to conduct the hearing.
(5) Before or at the start of the hearing, unless waived by the parties, the board or
special magistrate shall make an opening statement or provide a brochure or taxpayer
information sheet that:
Chapter 12D-9, F.A.C
37
(a) States the board or special magistrate is an independent, impartial, and unbiased
hearing body or officer, as applicable;
(b) States the board or special magistrate does not work for the property appraiser or
tax collector, is independent of the property appraiser or tax collector, and is not influenced
by the property appraiser or tax collector;
(c) States the hearing will be conducted in an orderly, fair, and unbiased manner;
(d) States that the law does not allow the board or special magistrate to review any
evidence unless it is presented on the record at the hearing or presented upon agreement of
the parties while the record is open; and
(e) States that the law requires the board or special magistrate to evaluate the relevance
and credibility of the evidence in deciding the results of the petition.
(6) The board or special magistrate shall ask the parties if they have any questions
regarding the verbal or written overview of the procedures for the hearing.
(7) After the opening statement, and clarification of any questions with the parties, the
board or special magistrate shall proceed with the hearing. The property appraiser shall
indicate for the record his or her determination of just value, classified use value, tax
exemption, property classification, or “portability” assessment difference, or deferral or
penalties. Under subsection 194.301(1), F.S., in a hearing on just, classified use, or assessed
value, the first issue to be considered is whether the property appraiser establishes a
presumption of correctness for the assessment. The property appraiser shall present
evidence on this issue first.
(8) If at any point in a hearing or proceeding the petitioner withdraws the petition or the
parties agree to settlement, the petition becomes a withdrawn or settled petition and the
hearing or proceeding shall end. The board or special magistrate shall state or note for the
record that the petition is withdrawn or settled, shall not proceed with the hearing, shall not
consider the petition, and shall not produce a decision or recommended decision.
(9)(a) If the petitioner does not appear by the commencement of a scheduled hearing,
the board or special magistrate shall not commence the hearing and shall proceed under the
requirements set forth in subsection 12D-9.021(6), F.A.C., unless:
1. The petition is on a “portability” assessment difference transfer in which the previous
homestead is the subject of the petition and is located in a county other than the county
where the new homestead is located. Requirements specific to hearings on such petitions
are set forth in subsection 12D-9.028(6), F.A.C.; or
2. The petitioner has indicated that he or she does not wish to appear at the hearing, but
would like for the board or special magistrate to consider evidence submitted by the
petitioner.
(b) A petitioner who has indicated that he or she does not wish to appear at the hearing,
but would like for the board or special magistrate to consider his or her evidence, shall
submit his or her evidence to the board clerk and property appraiser before the hearing.
Chapter 12D-9, F.A.C.
38
The board clerk shall:
1. Keep the petitioner’s evidence as part of the petition file;
2. Notify the board or special magistrate before or at the hearing that the petitioner has
indicated he or she will not appear at the hearing, but would like for the board or special
magistrate to consider his or her evidence at the hearing; and
3. Give the evidence to the board or special magistrate at the beginning of the hearing.
(10) If the property appraiser or tax collector does not appear by the commencement of
a scheduled hearing, except a good cause hearing, the board or special magistrate shall
state on the record that the property appraiser or tax collector did not appear at the hearing.
Then, the board or special magistrate shall request the petitioner to state for the record
whether he or she wants to have the hearing rescheduled or wants to proceed with the
hearing without the property appraiser or tax collector. If the petitioner elects to have the
hearing rescheduled, the board clerk shall reschedule the hearing. If the petitioner elects to
proceed with the hearing without the property appraiser or tax collector, the board or
special magistrate shall proceed with the hearing and shall produce a decision or
recommended decision.
(11) In any hearing conducted without one of the parties present, the board or special
magistrate must take into consideration the inability of the opposing party to cross-
examine the non-appearing party in determining the sufficiency of the evidence of the non-
appearing party.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.022, 195.084, 213.05 FS. History–New 3-30-10.
12D-9.025 Procedures for Conducting a Hearing; Presentation of
Evidence; Testimony of Witnesses.
(1) As part of administrative reviews, the board or special magistrate must:
(a) Review the evidence presented by the parties;
(b) Determine whether the evidence presented is admissible;
(c) Admit the evidence that is admissible, and identify the evidence presented to indicate
that it is admitted or not admitted; and
(d) Consider the admitted evidence.
(2)(a) In these rules, the term “admitted evidence” means evidence that has been admitted
into the record for consideration by the board or special magistrate. Board and special
magistrate proceedings are not controlled by strict rules of evidence and procedure. Formal
rules of evidence shall not apply, but fundamental due process shall be observed and shall
govern the proceedings.
(b) For administrative reviews, “relevant evidence” is evidence that is reasonably related,
directly or indirectly, to the statutory criteria that apply to the issue under review. This
description means the evidence meets or exceeds a minimum level of relevance necessary to
Chapter 12D-9, F.A.C
39
be admitted for consideration, but does not necessarily mean that the evidence has sufficient
relevance to legally justify a particular conclusion.
(c) Rebuttal evidence is relevant evidence used solely to disprove or contradict the original
evidence presented by an opposing party.
(d) As the trier of fact, the board or special magistrate may independently rule on the
admissibility and use of evidence. If the board or special magistrate has any questions relating
to the admissibility and use of evidence, the board or special magistrate should consult with
the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected
in the record. The special magistrate may delay ruling on the question during the hearing and
consult with board legal counsel after the hearing.
(3)(a) In a board or special magistrate hearing, the petitioner is responsible for presenting
relevant and credible evidence in support of his or her belief that the property appraiser’s
determination is incorrect. The property appraiser is responsible for presenting relevant and
credible evidence in support of his or her determination.
(b) Under Section 194.301, F.S., “preponderance of the evidence” is the standard of proof
that applies in assessment challenges. The “clear and convincing evidence” standard of proof
no longer applies, starting with 2009 assessments. A taxpayer shall never have the burden of
proving that the property appraiser’s assessment is not supported by any reasonable hypothesis
of a legal assessment.
(4)(a) No evidence shall be considered by the board or special magistrate except when
presented and admitted during the time scheduled for the petitioner’s hearing, or at a time
when the petitioner has been given reasonable notice. The petitioner may still present evidence
if he or she does not participate in the evidence exchange. However, if the property appraiser
asks in writing for specific evidence before the hearing in connection with a filed petition, and
the petitioner has this evidence and refuses to provide it to the property appraiser, the evidence
cannot be presented by the petitioner or accepted for consideration by the board or special
magistrate. These requirements are more specifically described in paragraph (f) below.
(b) If a party submits evidence to the board clerk prior to the hearing, the board or special
magistrate shall not review or consider such evidence prior to the hearing.
(c) In order to be reviewed by the board or special magistrate, any evidence filed with the
board clerk shall be brought to the hearing by the party. This requirement shall not apply
where:
1. A petitioner does not appear at a hearing on a “po rtability” assessment difference transfer
petition in which the previous homestead is the subject of the petition and is located in a county
other than the county where the new homestead is located. Requirements specific to hearings
on such petitions are set forth in subsection 12D-9.028(6), F.A.C.; or
2. A petitioner has indicated that he or she does not wish to appear at the hearing but would
like for the board or special magistrate to consider evidence submitted by the petitioner.
(d) A petitioner who has indicated that he or she does not wis h to appear at the hearing, but
would like for the board or special magistrate to consider his or her evidence, shall submit his
Chapter 12D-9, F.A.C.
40
or her evidence to the board clerk before the hearing.
The board clerk shall:
1. Keep the petitioner’s evidence as part of the petition file;
2. Notify the board or special magistrate before or at the hearing that the petitioner has
indicated he or she will not appear at the hearing, but would like for the board or special
magistrate to consider his or her evidence at the hearing; and
3. Give the evidence to the board or special magistrate at the beginning of the hearing.
(e) The board clerk may provide an electronic system for the filing and retrieval of evidence
for the convenience of the parties, but such evidence shall not be considered part of the record
and shall not be reviewed by the board or special magistrate until presented at a hearing. Any
exchange of evidence should occur between the parties and such evidence is not part of the
record until presented by the offering party and deemed admissible at the hearing.
(f)1. No petitioner shall present for consideration, nor shall the board or special magistrate
accept for consideration, testimony or other evidentiary materials that were s pecifically
requested of the petitioner in writing by the property appraiser in connection with a filed
petition, of which the petitioner had knowledge and denied to the property appraiser. Such
evidentiary materials shall be considered timely if provided to the property appraiser no later
than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in
Rule 12D-9.020, F.A.C., and, if provided to the property appraiser less than fifteen (15) days
before the hearing, shall be considered timely if the board or special magistrate determines
they were provided a reasonable time before the hearing. A petitioner’s ability to introduce
the evidence, requested of the petitioner in writing by the property appraiser, is lost if not
provided to the property appraiser as described in this paragraph. This provision does not
preclude rebuttal evidence that was not specifically requested of the petitioner by the property
appraiser. For purposes of this rule and Rule 12D -9.020, F.A.C., reasonableness shall be
assumed if the property appraiser does not object. Otherwise, reasonableness shall be
determined by whether the material can be reviewed, investigated, and responded to or
rebutted in the time frame remaining before the hearing. If a petitioner has acted in good faith
and not denied evidence to the property appraiser prior to the hearing, as provided by Section
194.034(1)(d), F.S., but wishes to submit evidence at the hearing which is of a nature that would
require investigation or verification by the property appraiser, then the special magistrate may
allow the hearing to be recessed and, if necessary, rescheduled so that the property appraiser
may review such evidence.
2. A property appraiser shall not present undisclosed evidence that was n ot supplied to the
petitioner as required under the evidence exchange rule, Rule 12D-9.020, F.A.C. The remedy
for such noncompliance shall be a rescheduling of the hearing to allow the petitioner an
opportunity to review the information of the property appraiser.
(5) When testimony is presented at a hearing, each party shall have the right to cross -
examine any witness.
Chapter 12D-9, F.A.C
41
(6)(a) By agreement of the parties entered in the record, the board or special magistrate
may leave the record open and postpone completion of the hearing to a date certain to allow a
party to collect and provide additional relevant and credible evidence. Such postponements
shall be limited to instances where, after completing original presentations of evidence, the
parties agree to the collection and submittal of additional, specific factual evidence for
consideration by the board or special magistrate. In lieu of completing the hearing, upon
agreement of the parties the board or special magistrate is authorized to consider such evidence
without further hearing.
(b) If additional hearing time is necessary, the hearing must be completed at the date, place,
and time agreed upon for presenting the additional evidence to the board or special magistrate
for consideration.
(c) The following limitations shall apply if the property appraiser seeks to present
additional evidence that was unexpectedly discovered and that would increase the assessment.
1. The board or special magistrate shall ensure that such additional evidence is limited to a
correction of a factual error discovered in the physical attributes of the petitioned property; a
change in the property appraiser’s judgment is not such a correction and shall not justify an
increase in the assessment.
2. A notice of revised proposed assessment shall be made and provided to the petitioner in
accordance with the notice provisions set out in Florida Statutes for notices of proposed
property taxes.
3. Along with the notice of revised proposed assessment, the property appraiser shall
provide to the petitioner a copy of the revised property record card containing information
relevant to the computation of the revised proposed assessment, with confidential information
redacted. The property appraiser shall provide such revised property record card to the
petitioner either by sending it to the petitioner or by notifying the petitioner how to obtain it
online.
4. A new hearing shall be scheduled and notice of the hearing shall be sent to the petitioner.
5. The evidence exchange procedures in Rule 12D-9.020, F.A.C., shall be available.
6. The back assessment procedure in Section 193.092, F.S., shall be used for any
assessment already certified.
(7)(a) The board or special magistrate shall receive, identify for the record, and retain all
exhibits presented during the hearing and send them to the board clerk along with the
recommended decision or final decision. Upon agreement of the parties, the board clerk is
authorized to make an electronic representation of evidence that is difficult to store or
maintain.
(b) The board or special magistrate shall have the authority, at a hearing, to ask questions
at any time of either party, the witnesses, or board staff. When asking questions, the board or
special magistrate shall not show bias for or against any party or wit ness. The board or special
magistrate shall limit the content of any question asked of a party or witness to matters
reasonably related, directly or indirectly, to matters already in the record.
Chapter 12D-9, F.A.C.
42
(c) Representatives of interested municipalities may be heard as provided in Section
193.116, F.S.
(8) Unless a board or special magistrate determines that additional time is necessary, the
board or special magistrate shall conclude all hearings at the end of the time scheduled for the
hearing. If a hearing is not concluded by the end of the time scheduled, the board or special
magistrate shall determine the amount of additional time needed to conclude the hearing.
(a) If the board or special magistrate determines that the amount of additional time needed
to conclude the hearing would not unreasonably disrupt other hearings, the board or special
magistrate is authorized to proceed with conclusion of the hearing.
(b) If the board or special magistrate determines that the amount of additional time needed
to conclude the hearing would unreasonably disrupt other hearings, the board or special
magistrate shall so state on the record and shall notify the board clerk to reschedule the
conclusion of the hearing to a time as scheduled and noticed by the board clerk.
(9) The board or special magistrate shall not be required to make, at any time during a
hearing, any oral or written finding, conclusion, decision, or reason for decision. The board or
special magistrate has the discretion to determine whether to make such determinations during
a hearing or to consider the petition and evidence further after the hearing and then make such
determinations.
(10) For purposes of reporting board action on decisions and on the notice of tax impact,
the value as reflected on the initial roll shall mean the property appraiser's determination as
presented at the commencement of the hearing or as reduced by the property appraiser during
the hearing, but before a decision by the board or a recommended decision by the special
magistrate. See Rule 12D-9.038, F.A.C.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.092,
194.011, 194.032, 194.034 FS. History–New 3-30-10, Amended 6-14-16, 9-19-17.
12D-9.026 Procedures for Conducting a Hearing by Electronic Media.
(1) Hearings conducted by electronic media shall occur only under the conditions set
forth in this rule section.
(a) The board must approve and have available the necessary equipment and
procedures.
(b) The special magistrate, if one is used, must agree in each case to the electronic
hearing.
(c) The board must reasonably accommodate parties that have hardship or lack
necessary equipment or ability to access equipment. The board must provide a physical
location at which a party may appear, if requested.
(2) For any hearing conducted by electronic media, the board shall ensure that all
equipment is adequate and functional for allowing clear communication among the
Chapter 12D-9, F.A.C
43
participants and for creating the hearing records required by law. The board procedures
shall specify the time period within which a party must request to appear at a hearing by
electronic media.
(3) Consistent with board equipment and procedures:
(a) Any party may request to appear at a hearing before a board or special magistrate,
using telephonic or other electronic media. If the board or special magistrate allows a party
to appear by telephone, all members of the board in the hearing or the special magistrate
must be physically present in the hearing room. Unless required by other provisions of
state or federal law, the board clerk need not comply with such a request if such telephonic
or electronic media are not reasonably available.
(b) The parties must also all agree on the methods for swearing witnesses, presenting
evidence, and placing testimony on the record. Such methods must comply with the
provisions of this rule chapter. The agreement of the parties must include which parties
must appear by telephonic or other electronic media, and which parties will be present in
the hearing room.
(4) Such hearings must be open to the public either by providing the ability for
interested members of the public to join the hearing electronically or to monitor the
hearing at the location of the board or special magistrate.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.035, 195.022, 195.084, 213.05 FS. History–New 3-30-10.
12D-9.027 Process of Administrative Review.
(1) This section sets forth the sequence of general procedural steps for administrative
reviews. This order of steps applies to: the consideration of evidence, the development of
conclusions, and the production of written decisions. The board or special magistrate shall
follow this general sequence in order to fulfill the procedural requirements of Section
194.301, F.S. The following subsections set forth the steps for administrative reviews of:
(a) Just valuations in subsection (2);
(b) Classified use valuations, and assessed valuations of limited increase property, in
subsection (3); and
(c) Exemptions, classifications, and portability assessment transfers in subsection (4).
(2) In administrative reviews of the just valuation of property, the board or special
magistrate shall follow this sequence of general procedural steps:
(a) Determine whether the property appraiser established a presumption of correctness
for the assessment, and determine whether the property appraiser’s just valuation
methodology is appropriate. The presumption of correctness is not established unless the
admitted evidence proves by a preponderance of the evidence that the property appraiser’s
just valuation methodology complies with Section 193.011, F.S., and professionally
accepted appraisal practices, including mass appraisal standards, if appropriate.
Chapter 12D-9, F.A.C.
44
(b)1. In administrative reviews of just valuations, if the property appraiser establishes a
presumption of correctness, determine whether the admitted evidence proves by a
preponderance of the evidence that:
a. The property appraiser’s just valuation does not represent just value; or
b. The property appraiser’s just valuation is arbitrarily based on appraisal practices that
are different from the appraisal practices generally applied by the property appraiser to
comparable property within the same county.
2. If one or both conditions in subparagraph (b)1. above are determined to exist, the
property appraiser’s presumption of correctness is overcome.
3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
whether the hearing record contains competent, substantial evidence of just value which
cumulatively meets the criteria of Section 193.011, F.S., and professionally accepted
appraisal practices.
a. If the hearing record contains competent, substantial evidence for establishing a
revised just value, the board or an appraiser special magistrate shall establish a revised just
value based only upon such evidence. In establishing a revised just value, the board or
special magistrate is not restricted to any specific value offered by one of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
just value, the board or special magistrate shall remand the assessment to the property
appraiser with appropriate directions for establishing just value.
4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (b)1. above, the
assessment stands.
(3) In administrative reviews of the classified use valuation of property or
administrative reviews of the assessed valuation of limited increase property, the board or
special magistrate shall follow this sequence of general procedural steps:
(a) Identify the statutory criteria that apply to the classified use valuation of the
property or to the assessed valuation of limited increase property, as applicable.
(b) Determine whether the property appraiser established a presumption of correctness
for the assessment, and determine whether the property appraiser’s classified use or assessed
valuation methodology is appropriate. The presumption of correctness is not established
unless the admitted evidence proves by a preponderance of the evidence that the property
appraiser’s valuation methodology complies with the statutory criteria that apply to the
classified use valuation or assessed valuation, as applicable, of the petitioned property.
(c)1. In administrative reviews of classified use valuations, if the property appraiser
establishes a presumption of correctness, determine whether the admitted evidence proves
by a preponderance of the evidence that:
Chapter 12D-9, F.A.C
45
a. The property appraiser’s classified use valuation does not represent classified use
value; or
b. The property appraiser’s classified use valuation is arbitrarily based on classified use
valuation practices that are different from the classified use valuation practices generally
applied by the property appraiser to comparable property of the same property
classification within the same county.
2. If one or both conditions in subparagraph (c)1. above are determined to exist, the
property appraiser’s presumption of correctness is overcome.
3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
whether the hearing record contains competent, substantial evidence of classified use value
which cumulatively meets the statutory criteria that apply to the classified use valuation of
the petitioned property.
a. If the hearing record contains competent, substantial evidence for establishing a
revised classified use value, the board or an appraiser special magistrate shall establish a
revised classified use value based only upon such evidence. In establishing a revised
classified use value, the board or special magistrate is not restricted to any specific value
offered by one of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
classified use value, the board or special magistrate shall remand the assessment to the
property appraiser with appropriate directions for establishing classified use value.
4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (c)1. above, the
assessment stands.
(d)1. In administrative reviews of assessed valuations of limited increase property, if
the property appraiser establishes a presumption of correctness, determine whether the
admitted evidence proves by a preponderance of the evidence that:
a. The property appraiser’s assessed valuation does not represent assessed value; or
b. The property appraiser’s assessed valuation is arbitrarily based on assessed valuation
practices that are different from the assessed valuation practices generally applied by the
property appraiser to comparable property within the same county.
2. If one or both of the conditions in subparagraph (d)1. above are determined to exist,
the property appraiser’s presumption of correctness is overcome.
3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
whether the hearing record contains competent, substantial evidence of assessed value
which cumulatively meets the statutory criteria that apply to the assessed valuation of the
petitioned property.
Chapter 12D-9, F.A.C.
46
a. If the hearing record contains competent, substantial evidence for establishing a
revised assessed value, the board or an appraiser special magistrate shall establish a
revised assessed value based only upon such evidence. In establishing a revised assessed
value, the board or special magistrate is not restricted to any specific value offered by one
of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
assessed value, the board or special magistrate shall remand the assessment to the property
appraiser with appropriate directions for establishing assessed value.
4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (d)1. above, the
assessment stands.
(4) In administrative reviews of exemptions, classifications, and portability assessment
transfers, the board or special magistrate shall follow this sequence of general procedural
steps:
(a) In the case of an exemption, the board or special magistrate shall consider whether
the denial was valid or invalid and shall:
1. Review the exemption denial, and compare it to the applicable statutory criteria in
Section 196.193(5), F.S.;
2. Determine whether the denial was valid under Section 196.193, F.S.; and
3. If the denial is found to be invalid, not give weight to the exemption denial or to any
evidence supporting the basis for such denial, but shall instead proceed to dispose of the
matter without further consideration in compliance with Section 194.301, F.S.
4. If the denial is found to be valid, proceed with steps in paragraphs (b) through (g)
below.
(b) Consider the admitted evidence presented by the parties.
(c) Identify the particular exemption, property classification, or portability assessment
transfer issue that is the subject of the petition.
(d) Identify the statutory criteria that apply to the particular exemption, property
classification, or portability assessment difference transfer that was identified as the issue
under administrative review.
(e) Identify and consider the essential characteristics of the petitioned property or the
property owner, as applicable, based on the statutory criteria that apply to the issue under
administrative review.
(f) Identify and consider the basis used by the property appraiser in issuing the denial
for the petitioned property.
(g) Determine whether the admitted evidence proves by a preponderance of the
evidence that the property appraiser’s denial is incorrect and the exemption, classification,
or portability assessment transfer should be granted because all of the applicable statutory
Chapter 12D-9, F.A.C
47
criteria are satisfied. Where necessary and where the context will permit in these rules, the
term “statutory criteria” includes any constitutional criteria that do not require
implementation by legislation.
(5) “Standard of proof” means the level of proof needed by the board or special
magistrate to reach a particular conclusion. The standard of proof that applies in
administrative reviews is called “preponderance of the evidence,” which means “greater
weight of the evidence.”
(6) When applied to evidence, the term “sufficient” is a test of adequacy. Sufficient
evidence is admitted evidence that has enough overall weight, in terms of relevance and
credibility, to legally justify a particular conclusion. A particular conclusion is justified
when the overall weight of the admitted evidence meets the standard of proof that applies
to the issue under consideration. The board or special magistrate must determine whether
the admitted evidence is sufficiently relevant and credible to reach the standard of proof
that applies to the issue under consideration. In determining whether the admitted evidence
is sufficient for a particular issue under consideration, the board or special magistrate shall:
(a) Consider the relevance and credibility of the admitted evidence as a whole,
regardless of which party presented the evidence;
(b) Determine the relevance and credibility, or overall weight, of the evidence;
(c) Compare the overall weight of the evidence to the standard of proof;
(d) Determine whether the overall weight of the evidence is sufficient to reach the
standard of proof; and
(e) Produce a conclusion of law based on the determination of whether the overall
weight of the evidence has reached the standard of proof.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.084, 195.096, 196.011,
196.151, 196.193, 197.122, 213.05 FS. History–New 3-30-10.
12D-9.028 Petitions on Transfer of “Portability” Assessment Difference.
(1) This rule section applies to the review of denials of assessment limitation difference
transfers or of the amount of an assessment limitation difference transfer. No adjustment to
the just, assessed or taxable value of the previous homestead parcel may be made pursuant
to a petition under this rule.
(2) A petitioner may file a petition with the value adjustment board, in the county
where the new homestead is located, to petition either a denial of a transfer or the amount
of the transfer, on Form DR-486PORT. Form DR-486PORT is adopted and incorporated
by reference in Rule 12D-16.002, F.A.C. Such petition must be filed at any time during the
taxable year on or before the 25th day following the mailing of the notice of proposed
property taxes as provided in Section 194.011, F.S. If only a part of a transfer of assessment
increase differential is granted, the notice of proposed property taxes shall function as
notice of the taxpayer’s right to appeal to the board.
Chapter 12D-9, F.A.C.
48
(3) The petitioner may petition to the board the decision of the property appraiser
refusing to allow the transfer of an assessment difference, and the board shall review the
application and evidence presented to the property appraiser upon which the petitioner
based the claim and shall hear the petitioner on behalf of his or her right to such assessment.
Such petition shall be heard by an attorney special magistrate if the board uses special
magistrates.
(4) This subsection will apply to value adjustment board proceedings in a county in
which the previous homestead is located. Any petitioner desiring to appeal the action of a
property appraiser in a county in which the previous homestead is located must so designate
on Form DR-486PORT.
(5) If the petitioner does not agree with the amount of the assessment limitation
difference for which the petitioner qualifies as stated by the property appraiser in the
county where the previous homestead property was located, or if the property appraiser in
that county has not stated that the petitioner qualifies to transfer any assessment limitation
difference, upon the petitioner filing a petition to the value adjustment board in the county
where the new homestead property is located, the board clerk in that county shall, upon
receiving the petition, send a notice using Form DR-486XCO, to the board clerk in the
county where the previous homestead was located, which shall reconvene if it has already
adjourned. Form DR-486XCO is adopted, and incorporated by reference, in Rule 12D-
16.002, F.A.C.
(6)(a) If a cross county petition is filed as described in subsection (5), such notice
operates as a timely petition and creates an appeal to the value adjustment board in the
county where the previous homestead was located on all issues surrounding the previous
assessment differential for the taxpayer involved. However, the petitioner may not petition
to have the just, assessed, or taxable value of the previous homestead changed.
(b) The board clerk in the county where the previous homestead was located shall set
the petition for hearing and notify the petitioner, the property appraiser in the county
where the previous homestead was located, the property appraiser in the county where the
new homestead is located, and the value adjustment board in that county, and shall hear
the petition.
(c) The board clerk in the county in which the previous homestead was located must
note and file the petition from the county in which the new homestead is located. No filing
fee is required. The board clerk shall notify each petitioner of the scheduled time of
appearance. The notice shall be in writing and delivered by regular or certified U.S. mail,
or personal delivery, or delivered in the manner requested by the petitioner on Form DR-
486PORT, so that the notice shall be received by the petitioner no less than twenty-five
(25) calendar days prior to the day of such scheduled appearance. The board clerk will
have prima facie complied with the requirements of this section if the notice was deposited
in the U.S. mail thirty (30) days prior to the day of such scheduled appearance.
(d) Such petition shall be heard by an attorney special magistrate if the value
adjustment board in the county where the previous homestead was located uses special
Chapter 12D-9, F.A.C
49
magistrates. The petitioner may attend such hearing and present evidence, but need not do
so. If the petitioner does not appear at the hearing, the hearing shall go forward. The board
or special magistrate shall obtain the petition file from the board clerk. The board or
special magistrate shall consider deeds, property appraiser records that do not violate
confidentiality requirements, and other documents that are admissible evidence. The
petitioner may submit a written statement for review and consideration by the board or
special magistrate explaining why the “portability” assessment difference should be granted
based on applications and other documents and records submitted by the petitioner.
(e) The value adjustment board in the county where the previous homestead was
located shall issue a decision and the board clerk shall send a copy of the decision to the
board clerk in the county where the new homestead is located.
(f) In hearing the petition in the county where the new homestead is located, that value
adjustment board shall consider the decision of the value adjustment board in the county
where the previous homestead was located on the issues pertaining to the previous
homestead and on the amount of any assessment reduction for which the petitioner qualifies.
The value adjustment board in the county where the new homestead is located may not
hold its hearing until it has received the decision from the value adjustment board in the
county where the previous homestead was located.
(7) This rule does not authorize the consideration or adjustment of the just, assessed, or
taxable value of the previous homestead property.
(8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department’s Internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011,
195.084, 213.05 FS. History–New 3-30-10.
12D-9.029 Procedures for Remanding Value Assessments to the Property
Appraiser.
(1) The board or appraiser special magistrate shall remand a value assessment to the
property appraiser when the board or special magistrate has concluded that:
(a) The property appraiser did not establish a presumption of correctness, or has
concluded that the property appraiser established a presumption of correctness that is
overcome, as provided in Rule 12D-9.027, F.A.C.; and
(b) The record does not contain the competent substantial evidence necessary for the
board or special magistrate to establish a revised just value, classified use value, or
assessed value, as applicable.
(2) An attorney special magistrate shall remand an assessment to the property appraiser
for a classified use valuation when the special magistrate has concluded that a property
classification will be granted.
(3) The board shall remand an assessment to the property appraiser for a classified use
valuation when the board:
Chapter 12D-9, F.A.C.
50
(a) Has concluded that a property classification will be granted; and
(b) Has concluded that the record does not contain the competent substantial evidence
necessary for the board to establish classified use value.
(4) The board or special magistrate shall, on the appropriate decision form f rom the Form
DR-485 series, produce written findings of fact and conclusions of law necessary to
determine that a remand is required, but shall not render a recommended or final decision
until after a continuation hearing is held or waived as provided in subsection (9). The Form
DR-485 series is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C.
(5) When an attorney special magistrate remands an assessment to the property
appraiser for classified use valuation, an appraiser special magistrate retains authority to
produce a recommended decision in accordance with law. When an appraiser special
magistrate remands an assessment to the property appraiser, the special magistrate retains
authority to produce a recommended decision in accordance with law. When the value
adjustment board remands an assessment to the property appraiser, the board retains
authority to make a final decision on the petition in accordance with law.
(6) For remanding an assessment to the property appraiser, the board or special
magistrate shall produce a written remand decision which shall include appropriate
directions to the property appraiser.
(7) The board clerk shall concurrently provide, to the petitioner and the property
appraiser, a copy of the written remand decision from the board or special magistrate. The
petitioner’s copy of the written remand decision shall be sent by regular or certified U.S.
mail, or by personal delivery, or in the manner requested by the taxpayer on Form DR-486,
Petition to the Value Adjustment Board Request for Hearing. Form DR-486 is adopted and
incorporated by reference in Rule 12D-16.002, F.A.C.
(8)(a) After receiving a board or special magistrate’s remand decision from the board
clerk, the property appraiser shall follow the appropriate directions from the board or
special magistrate and shall produce a written remand review.
(b) The property appraiser or his or her staff shall not have, directly or indirectly, any
ex parte communication with the board or special magistrate regarding the remanded
assessment.
(9)(a) Immediately after receipt of the written remand review from the property
appraiser, the board clerk shall send a copy of the written remand review to the petitioner
by regular or certified U.S. mail or by personal delivery, or in the manner requested by the
taxpayer on Form DR-486, and shall send a copy to the board or special magistrate. The
board clerk shall retain, as part of the petition file, the property appraiser’s written remand
review. Together with the petitioner’s copy of the written remand review, the board clerk
shall send to the petitioner a copy of this rule subsection.
(b) The board clerk shall schedule a continuation hearing if the petitioner notifies the
board clerk, within 25 days of the date the board clerk sends the written remand review,
that the results of the property appraiser’s written remand review are unacceptable to the
Chapter 12D-9, F.A.C
51
petitioner and that the petitioner requests a further hearing on the petition. The board clerk
shall send the notice of hearing so that it will be received by the petitioner no less than
twenty-five (25) calendar days prior to the day of such scheduled appearance, as described
in subsection 12D-9.019(3), F.A.C. When a petitioner does not notify the board clerk that
the results of the property appraiser’s written remand review are unacceptable to the
petitioner and does not request a continuation hearing, or if the petitioner waives a
continuation hearing, the board or special magistrate shall issue a decision or
recommended decision. Such decision shall contain:
1. A finding of fact that the petitioner did not request a continuation hearing or waived
such hearing; and
2. A conclusion of law that the decision is being issued in order that any right the
petitioner may have to bring an action in circuit court is not impaired.
The petition shall be treated and listed as board action for purposes of the notice required
by Rule 12D-9.038, F.A.C.
(c) At a continuation hearing, the board or special magistrate shall receive and consider
the property appraiser’s written remand review and additional relevant and credible
evidence, if any, from the parties. Also, the board or special magistrate may consider
evidence admitted at the original hearing.
(10) In those counties that use special magistrates, if an attorney special magistrate has
granted a property classification before the remand decision and the property appraiser has
produced a remand classified use value, a real property valuation special magistrate shall
conduct the continuation hearing.
(11) In no case shall a board or special magistrate remand to the property appraiser an
exemption, “portability” assessment difference transfer, or property classification
determination.
(12) Copies of all evidence shall remain with the board clerk and be available during
the remand process.
(13) In lieu of remand, the board or special magistrate may postpone conclusion of the
hearing upon agreement of the parties if the requirements of subsection 12D-9.025(6),
F.A.C., are met.
(14) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department’s Internet site: http://floridarevenuefloridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 194.301 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.030 Recommended Decisions.
(1) For each petition not withdrawn or settled, special magistrates shall produce a
written recommended decision that contains findings of fact, conclusions of law, and
reasons for upholding or overturning the property appraiser’s determination.
Conclusions of law must be based on findings of fact. For each of the
Chapter 12D-9, F.A.C.
52
statutory criteria for the issue under administrative review, findings
of fact must ident ify the corresponding admitted evidence, or lack
thereof.Each recommended decision shall contain sufficient factual and legal information
and reasoning to enable the parties to understand the basis for the decision, and shall
otherwise meet the requirements of law. The special magistrate and board clerk shall
observe the petitioner’s right to be sent a timely written recommended decision containing
proposed findings of fact and proposed conclusions of law and reasons for upholding or
overturning the determination of the property appraiser. After producing a recommended
decision, the special magistrate shall provide it to the board clerk.
(2) The board clerk shall provide copies of the special magistrate’s recommended
decision to the petitioner and the property appraiser as soon as practicable after receiving
the recommended decision, and if the board clerk:
(a) Knows the date, time, and place at which the recommended decision will be
considered by the board, the board clerk shall include such information when he or she
sends the recommended decision to the petitioner and the property appraiser; or
(b) Does not yet know the date, time, and place at which the recommended decision
will be considered by the board, the board clerk shall include information on how to find
the date, time, and place of the meeting at which the recommended decision will be
considered by the board.
(3) Any board or special magistrate workpapers, worksheets, notes, or other materials
that are made available to a party shall immediately be sent to the other party. Any
workpapers, worksheets, notes, or other materials created by the board or special
magistrates during the course of hearings or during consideration of petitions and
evidence, that contain any material prepared in connection with official business, shall be
transferred to the board clerk and retained as public records. Value adjustment boards or
special magistrates using standardized workpapers, worksheets, or notes, whether in
electronic format or otherwise, must receive prior department approval to ensure that such
standardized documents comply with the law.
(4) For the purpose of producing the recommended decisions of special magistrates, the
department prescribes the Form DR-485 series, and any electronic equivalent forms
approved by the department under Section 195.022, F.S. The Form DR-485 series is
adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. All recommended
decisions of special magistrates, and all forms used for the recommended decisions, must
contain the following required elements:
(a) Findings of fact;
(b) Conclusions of law; and
(c) Reasons for upholding or overturning the determination of the property appraiser.
(5) As used in this section, the terms “findings of fact” and “conclusions of law”
include proposed findings of fact and proposed conclusions of law produced by special
magistrates in their recommended decisions.
Chapter 12D-9, F.A.C
53
(6) Legal advice from the board legal counsel relating to the facts of a petition or to the
specific outcome of a decision, if in writing, shall be included in the record and referenced
within the findings of fact and conclusions of law. If not in writing, such advice shall be
documented within the findings of fact and conclusions of law.
(7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department’s Internet site: http://floridarevenue.com/dor/property/forms/
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011,
195.022, 213.05 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.031 Consideration and Adoption of Recommended Decisions of
Special Magistrates by Value Adjustment Boards in Administrative
Reviews.
(1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and
194.035(1), F.S. A special magistrate shall not submit to the bo ard, and the board shall not
adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2)
and 194.035(1), F.S.
(2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider the
recommended decisions of special magistrates and may act upon the recommended decisions
without further hearing. If the board holds further hearing for such consideration, the board
clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same
form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in
subparagraphs 6. through 9. of that subsection. The board shall consider whether the
recommended decisions meet the requirements of subsection (1), and may rely o n board legal
counsel for such determination. Adoption of recommended decisions need not include a
review of the underlying record.
(3) If the board determines that a recommended decision meets the requirements of
subsection (1), the board shall adopt the recommended decision. When a recommended
decision is adopted and rendered by the board, it becomes final.
(4) If the board determines that a recommended decision does not comply with the
requirements of subsection (1), the board shall proceed as follows:
(a) The board shall request the advice of board legal counsel to evaluate further action and
shall take the steps necessary for producing a final decision in compliance with subsection (1).
(b) The board may direct a special magistrate to produce a recommen ded decision that
complies with subsection (1) based on, if necessary, a review of the entire record.
(c) The board shall retain any recommended decisions and all other records of actions under
this rule section.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 194.032, 194.034, 194.035, 194.301 FS. History–New 3-30-10, Amended 6-14-16.
Chapter 12D-9, F.A.C.
54
12D-9.032 Final Decisions.
(1)(a) For each petition not withdrawn or settled, the board shall produce a written final
decision that contains findings of fact, conclusions of law, and reasons for upholding or
overturning the property appraiser’s determination. Conclusions of law must be based on
findings of fact. For each of the statutory criteria for the issue under ad ministrative
review, findings of fact must identify the corresponding admitted evidence, or lack
thereof. Each final decision shall contain sufficient factual and legal information and
reasoning to enable the parties to understand the basis for the decision, and shall otherwise
meet the requirements of law. The board may fulfill the requirement to produce a written
final decision by adopting a recommended decision of the special magistrate containing the
required elements and providing notice that it has done so. The board may adopt the special
magistrate’s recommended decision as the decision of the board incorporating the
recommended decision, using a postcard or similar notice. The board shall ensure regular
and timely approval of recommended decisions.
(b) Legal advice from the board legal counsel relating to the facts of a petition or to the
specific outcome of a decision, if in writing, shall be included in the record and referenced
within the findings of fact and conclusions of law. If not in writing, such advice shall be
documented within the findings of fact and conclusions of law.
(2) A final decision of the board shall state the just, assessed, taxable, and exempt
value, for the county both before and after board action. Board action shall not include
changes made as a result of action by the property appraiser. If the property appraiser has
reduced his or her value or granted an exemption, property classification, or “portability”
assessment difference transfer, whether before or during the hearing but before board
action, the values in the “before” column shall reflect the adjusted figure before board
action.
(3) The board’s final decision shall advise the taxpayer and property appraiser that
further proceedings in circuit court shall be as provided in Section 194.036, F.S.
(4) Upon issuance of a final decision by the board, the board shall provide it to the
board clerk and the board clerk shall promptly provide notice of the final decision to the
parties. Notice of the final decision may be made by providing a copy of the decision. The
board shall issue all final decisions within 20 calendar days of the last day the board is in
session pursuant to Section 194.034, F.S.
(5) For the purpose of producing the final decisions of the board, the department
prescribes the Form DR-485 series, and any electronic equivalent forms approved by the
department under Section 195.022, F.S. The Form DR-485 series is adopted, and
incorporated by reference, in Rule 12D-16.002, F.A.C. The Form DR-485 series, or
approved electronic equivalent forms, are the only forms that shall be used for producing a
final decision of the board. Before using any form to notify petitioners of the final
decision, the board shall submit the proposed form to the department for approval. The
board shall not use a form to notify the petitioner unless the department has approved the
Chapter 12D-9, F.A.C
55
form. All decisions of the board, and all forms used to produce final decisions on petitions
heard by the board, must contain the following required elements:
(a) Findings of fact;
(b) Conclusions of law; and
(c) Reasons for upholding or overturning the determination of the property appraiser.
(6)(a) If, prior to a final decision, any communication is received from a party
concerning a board process on a petition or concerning a recommended decision, a copy of
the communication shall promptly be furnished to all parties, the board clerk, and the
board legal counsel. No such communication shall be furnished to the board or a special
magistrate unless a copy is immediately furnished to all parties. A party may waive
notification or furnishing of copies under this subsection.
(b) The board legal counsel shall respond to such communication and may advise the
board concerning any action the board should take concerning the communication.
(c) No reconsideration of a recommended decision shall take place until all parties have
been furnished all communications, and have been afforded adequate opportunity to
respond.
(d) The board clerk shall provide to the parties:
1. Notification before the presentation of the matter to the board; and
2. Notification of any action taken by the board.
(7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department’s Internet site: http://floridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. History–New 3-30-10, Amended 9-19-
17.
12D-9.033 Further Judicial Proceedings.
After the board issues its final decision, further proceedings and the timing thereof are as
provided in Sections 194.036 and 194.171, F.S.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. History–New 3-30-10.
12D-9.034 Record of the Proceeding.
(1) The board clerk shall maintain a record of the proceeding. The record shall consist
of:
(a) The petition;
(b) All filed documents, including all tangible exhibits and documentary evidence
presented, whether or not admitted into evidence; and
(c) Meeting minutes and a verbatim record of the hearing.
Chapter 12D-9, F.A.C.
56
(2) The verbatim record of the hearing may be kept by any electronic means which is
easily retrieved and copied. In counties that use special magistrates, the special magistrate
shall accurately and completely preserve the verbatim record during the hearing, and may
be assisted by the board clerk. In counties that do not use special magistrates, the board
clerk shall accurately and completely preserve the verbatim record during the hearing. At
the conclusion of each hearing, the board clerk shall retain the verbatim record as part of
the petition file.
(3) The record shall be maintained for four years after the final decision has been
rendered by the board if no appeal is filed in circuit court, or for five years if an appeal is
filed.
(4) If requested by the taxpayer, the taxpayer’s representative, or the property
appraiser, the board clerk shall retain these records until the final disposition of any
subsequent judicial proceeding related to the same property.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035 FS. History–New 3-30-10, Amended 9-19-17.
12D-9.035 Duty of Clerk to Prepare and Transmit Record.
(1) When a change in the tax roll made by the board becomes subject to review by the
Circuit Court pursuant to Section 194.036(1)(c), F.S., it shall be the duty of the board
clerk, when requested, to prepare the record for review. The record shall consist of a copy
of each paper, including the petition and each exhibit in the proceeding together with a
copy of the board’s decision and written findings of fact and conclusions of law. The board
clerk shall transmit to the Court this record, and the board clerk’s certification of the
record which shall be in the following form:
Certification of Record
I hereby certify that the attached record, consisting of sequentially numbered pages one
through ___, consists of true copies of all papers, exhibits, and the Board’s findings of
fact and conclusions of law, in the proceeding before the County Value
Adjustment Board upon petition numbered filed by .
Clerk of Value Adjustment Board By:
Deputy Clerk
Should the verbatim transcript be prepared other than by a court reporter, the board
clerk shall also make the following certification:
CERTIFICATION OF VERBATIM TRANSCRIPT
I hereby certify that the attached verbatim transcript consisting of sequentially numbered
pages ____ through ____ is an accurate and true transcript of the hearing held on in the
proceeding before the County Value Adjustment Board petition numbered filed by:
Chapter 12D-9, F.A.C
57
Clerk of Value Adjustment Board By:
Deputy Clerk
(2) The board clerk shall provide the petitioner and property appraiser, upon their
request, a copy of the record at no more than actual cost.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032,
194.036, 213.05 FS. History–New 3-30-10.
12D-9.036 Procedures for Petitions on Denials of Tax Deferrals.
(1) The references in these rules to the tax collector are for the handling of petitions of
denials of tax deferrals under Section 197.2425, F.S., and petitions of penalties imposed
under Section 197.301, F.S.
(2) To the extent possible where the context will permit, such petitions shall be handled
procedurally under this rule chapter in the same manner as denials of exemptions.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032,
194.036, 197.2425, 197.301, 213.05 FS. History–New 3-30-10, Amended 11-1-12.
PART III
UNIFORM CERTIFICATION OF ASSESSMENT ROLLS
12D-9.037 Certification of Assessment Rolls.
(1)(a) When the tax rolls have been extended pursuant to Section 197.323, F.S., the
initial certification of the value adjustment board shall be made on Form DR-488P. Form
DR-488P is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C.
(b) After all hearings have been held, the board shall certify an assessment roll or part
of an assessment roll that has been finally approved pursuant to Section 193.1142, F.S.
The certification shall be on the form prescribed by the department referenced in
subsection (2) of this rule. A sufficient number of copies of the board’s certification shall
be delivered to the property appraiser who shall attach the same to each copy of each
assessment roll prepared by the property appraiser.
(2) The form shall include a certification signed by the board chair, on behalf of the
entire board, on Form DR-488, adopted, and incorporated by reference, in Rule 12D-
16.002, F.A.C., designated for this purpose, that all requirements in Chapter 194, F.S., and
department rules, were met as follows:
(a) The prehearing checklist pursuant to Rule 12D-9.014, F.A.C., was followed and all
necessary actions reported by the board clerk were taken to comply with Rule 12D-9.014,
F.A.C.;
Chapter 12D-9, F.A.C.
58
(b) The qualifications of special magistrates were verified, including whether special
magistrates completed the department’s training;
(c) The selection of special magistrates was based solely on proper qualifications and
the property appraiser and parties did not influence the selection of special magistrates;
(d) All petitions considered were either timely filed, or good cause was found for late
filing after proper review by the board or its designee;
(e) All board meetings were duly noticed pursuant to Section 286.011, F.S., and were
held in accordance with law;
(f) No ex parte communications were considered unless all parties were notified and
allowed to rebut;
(g) All petitions were reviewed and considered as required by law unless withdrawn or
settled as defined in this rule chapter;
(h) All decisions contain required findings of fact and conclusions of law in compliance
with Chapter 194, F.S., and this rule chapter;
(i) The board allowed opportunity for public comment at the meeting at which special
magistrate recommended decisions were considered and adopted;
(j) All board members and the board’s legal counsel have read this certification and a
copy of the statement in subsection (1) is attached; and
(k) All complaints of noncompliance with Part I, Chapter 194, F.S., or this rule chapter
called to the board’s attention have been appropriately addressed to conform with the
provisions of Part I, Chapter 194, F.S., and this rule chapter.
(3) The board shall provide a signed original of the certification required under this rule
section to the department before publication of the notice of the findings and results of the
board required by Section 194.037, F.S. See Form DR-529, Notice Tax Impact of Value
Adjustment Board.
(4) Copies of the forms incorporated in Section 12D-16.002, F.A.C., may be obtained
at the Department’s Internet site:
http://floridarevenuefloridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 195.022, 195.084, 213.05 FS. History–New 3-30-10.
12D-9.038 Public Notice of Findings and Results of Value Adjustment
Board.
(1) After all hearings have been completed, the board clerk shall publish a public notice
advising all taxpayers of the findings and results of the board decisions, which shall
include changes made by the board to the property appraiser’s initial roll. Such notice shall
be published to permit filing within the timeframe in subsections 12D-17.004(1) and (2),
F.A.C., where provided. For petitioned parcels, the property appraiser’s initial roll shall be
the property appraiser’s determinations as presented at the commencement of the hearing
Chapter 12D-9, F.A.C
59
or as reduced by the property appraiser during the hearing but before a decision by the
board or a recommended decision by a special magistrate. This section shall not prevent
the property appraiser from providing data to assist the board clerk with the notice of tax
impact. The public notice shall be in the form of a newspaper advertisement and shall be
referred to as the “tax impact notice”. The format of the tax impact notice shall be
substantially as prescribed in Form DR-529, Notice Tax Impact of Value Adjustment
Board, incorporated by reference in Rule 12D-16.002, F.A.C.
(2) The size of the notice shall be at least a quarter page size advertisement of a
standard or tabloid size newspaper. The newspaper notice shall include all of the above
information and no change shall be made in the format or content without department
approval. The notice shall be published in a part of the paper where legal notices and
classified ads are not published.
(3) The notice of the findings and results of the value adjustment board shall be
published in a newspaper of paid general circulation within the county. It shall be the
specific intent of the publication of notice to reach the largest segment of the total county
population. Any newspaper of less than general circulation in the county shall not be
considered for publication except to supplement notices published in a paper of general
circulation.
(4) The headline of the notice shall be set in a type no smaller than 18 point and shall
read “TAX IMPACT OF VALUE ADJUSTMENT BOARD.”
(5) It shall be the duty of the board clerk to insure publication of the notice after the
board has heard all petitions, complaints, appeals, and disputes.
(6) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department’s Internet site: http://floridarevenuefloridarevenue.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented Ch. 50,
194.032, 194.034, 194.037, 213.05 FS. History–New 3-30-10.
Chapter 12D-10 F.A.C.
60
CHAPTER 12D-10
VALUE ADJUSTMENT BOARD
12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.003 Powers, Authority, Duties and Functions of Value
Adjustment Board.
(1) The board has no power to fix the original valuation of property for ad valorem tax
purposes or to grant an exemption not authorized by law and the board is bound by the
same standards as the county property appraiser in determining values and the granting of
exemptions. The board has no power to grant relief either by adjustment of the value of a
property or by the granting of an exemption on the basis of hardship of a particular
taxpayer. The board, in determining the valuation of a specific property, shall not consider
the ultimate amount of tax required.
(2) The powers, authority, duties and functions of the board, insofar as they are
appropriate, apply equally to real property and tangible personal property (including taxable
household goods).
(3) Every decision of the board must contain specific and detailed findings of fact
which shall include both ultimate findings of fact and basic and underlying findings of
fact. Each basic and underlying finding must be properly annotated to its supporting
evidence. For purposes of these rules, the following are defined to mean:
(a) An ultimate finding is a determination of fact. An ultimate finding is usually
expressed in the language of a statutory standard and must be supported by and flow
rationally from adequate basic and underlying findings.
Basic and underlying findings are those findings on which the ultimate findings rest and
which are supported by evidence. Basic and underlying findings are more detailed than
the ultimate findings but less detailed than a summary of the evidence.
(b) Reasons are those clearly stated grounds upon which the board or property appraiser
acted.
Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011,
194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS.
History–New 10-12-76, Amended 11-10-77, 9-30-82, Formerly 12D-10.03, Amended 12-31-98, 3-30-10.
Chapter 194, F.S. (2017)
61
CHAPTER 194
ADMINISTRATIVE AND JUDICIAL
REVIEW OF PROPERTY TAXES
PART I ADMINISTRATIVE REVIEW
(ss. 194.011-194.037)
PART II JUDICIAL REVIEW
(ss. 194.171-194.231)
PART III ASSESSMENT: PRESUMPTION
OF CORRECTNESS (ss. 194.301, 194.3015)
PART I
ADMINISTRATIVE REVIEW
194.011 Assessment notice; objections to
assessments.
194.013 Filing fees for petitions; disposition;
waiver.
194.014 Partial payment of ad valorem taxes;
proceedings before value adjustment
board.
194.015 Value adjustment board.
194.032 Hearing purposes; timetable.
194.034 Hearing procedures; rules.
194.035 Special magistrates; property
evaluators.
194.036 Appeals.
194.037 Disclosure of tax impact.
194.011 Assessment notice; objections to
assessments.—
(1) Each taxpayer whose property is subject
to real or tangible personal ad valorem taxes shall
be notified of the assessment of each taxable item
of such property, as provided in s. 200.069.
1(2) Any taxpayer who objects to the
assessment placed on any property taxable to him
or her, including the assessment of homestead
property at less than just value under s. 193.155(8),
may request the property appraiser to informally
confer with the taxpayer. Upon receiving the
request, the property appraiser, or a member of his
or her staff, shall confer with the taxpayer
regarding the correctness of the assessment. At this
informal conference, the taxpayer shall present
those facts considered by the taxpayer to be
supportive of the taxpayer’s claim for a change in
the assessment of the property appraiser. The
property appraiser or his or her representative at
this conference shall present those facts considered
by the property appraiser to be supportive of the
correctness of the assessment. However, nothing
herein shall be construed to be a prerequisite to
administrative or judicial review of property
assessments.
(3) A petition to the value adjustment board
must be in substantially the form prescribed by the
department. Notwithstanding s. 195.022, a county
officer may not refuse to accept a form provided by
the department for this purpose if the taxpayer
chooses to use it. A petition to the value adjustment
board must be signed by the taxpayer or be
accompanied at the time of filing by the taxpayer’s
written authorization or power of attorney, unless the
person filing the petition is listed in s. 194.034(1)(a).
A person listed in s. 194.034(1)(a) may file a petition
with a value adjustment board without the taxpayer’s
signature or written authorization by certifying under
penalty of perjury that he or she has authorization to
file the petition on behalf of the taxpayer. If a
taxpayer notifies the value adjustment board that a
petition has been filed for the taxpayer’s property
without his or her consent, the value adjustment
board may require the person filing the petition to
provide written authorization from the taxpayer
authorizing the person to proceed with the appeal
before a hearing is held. If the value adjustment
board finds that a person listed in s. 194.034(1)(a)
willfully and knowingly filed a petition that was not
authorized by the taxpayer, the value adjustment
board shall require such person to provide the
taxpayer’s written authorization for representation to
the value adjustment board clerk before any petition
filed by that person is heard, for 1 year after
imposition of such requirement by the value
adjustment board. A power of attorney or written
authorization is valid for 1 assessment year, and a
new power of attorney or written authorization by the
taxpayer is required for each subsequent assessment
year. A petition shall also describe the property by
parcel number and shall be filed as follows:
(a) The clerk of the value adjustment board and
the property appraiser shall have available and shall
distribute forms prescribed by the Department of
Revenue on which the petition shall be made. Such
petition shall be sworn to by the petitioner.
(b) The completed petition shall be filed with
the clerk of the value adjustment board of the county,
who shall acknowledge receipt thereof and promptly
furnish a copy thereof to the property appraiser.
Chapter 194, F.S. (2017)
62
(c) The petition shall state the approximate
time anticipated by the taxpayer to present and
argue his or her petition before the board.
2(d) The petition may be filed, as to valuation
issues, at any time during the taxable year on or
before the 25th day following the mailing of notice
by the property appraiser as provided in subsection
(1). With respect to an issue involving the denial of
an exemption, an agricultural or high-water
recharge classification application, an application
for classification as historic property used for
commercial or certain nonprofit purposes, or a
deferral, the petition must be filed at any time
during the taxable year on or before the 30th day
following the mailing of the notice by the property
appraiser under s. 193.461, s. 193.503, s. 193.625,
s. 196.173, or s. 196.193 or notice by the tax
collector under s. 197.2425.
(e) A condominium association, cooperative
association, or any homeowners’ association as
defined in s. 723.075, with approval of its board of
administration or directors, may file with the value
adjustment board a single joint petition on behalf
of any association members who own parcels of
property which the property appraiser determines
are substantially similar with respect to location,
proximity to amenities, number of rooms, living
area, and condition. The condominium association,
cooperative association, or homeowners’
association as defined in s. 723.075 shall provide
the unit owners with notice of its intent to petition
the value adjustment board and shall provide at
least 20 days for a unit owner to elect, in writing,
that his or her unit not be included in the petition.
(f) An owner of contiguous, undeveloped
parcels may file with the value adjustment board a
single joint petition if the property appraiser
determines such parcels are substantially similar in
nature.
(g) An owner of multiple tangible personal
property accounts may file with the value
adjustment board a single joint petition if the
property appraiser determines that the tangible
personal property accounts are substantially
similar in nature.
(h) The individual, agent, or legal entity that
signs the petition becomes an agent of the taxpayer
for the purpose of serving process to obtain
personal jurisdiction over the taxpayer for the
entire value adjustment board proceedings,
including any appeals of a board decision by the
property appraiser pursuant to s. 194.036. This
paragraph does not authorize the individual, agent,
or legal entity to receive or access the taxpayer’s
confidential information without written
authorization from the taxpayer.
(4)(a) At least 15 days before the hearing the
petitioner shall provide to the property appraiser a
list of evidence to be presented at the hearing,
together with copies of all documentation to be
considered by the value adjustment board and a
summary of evidence to be presented by witnesses.
(b) No later than 7 days before the hearing, if
the petitioner has provided the information required
under paragraph (a), and if requested in writing by
the petitioner, the property appraiser shall provide to
the petitioner a list of evidence to be presented at the
hearing, together with copies of all documentation to
be considered by the value adjustment board and a
summary of evidence to be presented by witnesses.
The evidence list must contain the property
appraiser’s property record card. Failure of the
property appraiser to timely comply with the
requirements of this paragraph shall result in a
rescheduling of the hearing.
(5)(a) The department shall by rule prescribe
uniform procedures for hearings before the value
adjustment board which include requiring:
1. Procedures for the exchange of information
and evidence by the property appraiser and the
petitioner consistent with s. 194.032.
2. That the value adjustment board hold an
organizational meeting for the purpose of making
these procedures available to petitioners.
(b) The department shall develop a uniform
policies and procedures manual that shall be used by
value adjustment boards, special magistrates, and
taxpayers in proceedings before value adjustment
boards. The manual shall be made available, at a
minimum, on the department’s website and on the
existing websites of the clerks of circuit courts.
1(6) The following provisions apply to
petitions to the value adjustment board concerning
the assessment of homestead property at less than
just value under s. 193.155(8):
(a) If the taxpayer does not agree with the
amount of the assessment limitation difference for
which the taxpayer qualifies as stated by the property
appraiser in the county where the previous
homestead property was located, or if the property
appraiser in that county has not stated that the
taxpayer qualifies to transfer any assessment
Chapter 194, F.S. (2017)
63
limitation difference, upon the taxpayer filing a
petition to the value adjustment board in the county
where the new homestead property is located, the
value adjustment board in that county shall, upon
receiving the appeal, send a notice to the value
adjustment board in the county where the previous
homestead was located, which shall reconvene if it
has already adjourned.
(b) Such notice operates as a petition in, and
creates an appeal to, the value adjustment board in
the county where the previous homestead was
located of all issues surrounding the previous
assessment differential for the taxpayer involved.
However, the taxpayer may not petition to have the
just, assessed, or taxable value of the previous
homestead changed.
(c) The value adjustment board in the county
where the previous homestead was located shall set
the petition for hearing and notify the taxpayer, the
property appraiser in the county where the previous
homestead was located, the property appraiser in
the county where the new homestead is located,
and the value adjustment board in that county, and
shall hear the appeal. Such appeal shall be heard by
an attorney special magistrate if the value
adjustment board in the county where the previous
homestead was located uses special magistrates.
The taxpayer may attend such hearing and present
evidence, but need not do so. The value adjustment
board in the county where the previous homestead
was located shall issue a decision and send a copy
of the decision to the value adjustment board in the
county where the new homestead is located.
(d) In hearing the appeal in the county where
the new homestead is located, that value
adjustment board shall consider the decision of the
value adjustment board in the county where the
previous homestead was located on the issues
pertaining to the previous homestead and on the
amount of any assessment reduction for which the
taxpayer qualifies. The value adjustment board in
the county where the new homestead is located
may not hold its hearing until it has received the
decision from the value adjustment board in the
county where the previous homestead was located.
(e) In any circuit court proceeding to review
the decision of the value adjustment board in the
county where the new homestead is located, the
court may also review the decision of the value
adjustment board in the county where the previous
homestead was located.
History.—s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605,
1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929, 930;
s. 1, ch. 67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35,
ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch. 73-
172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-102; s. 1, ch.
77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch. 82-208; ss.
8, 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1, ch. 86-175; s. 1,
ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95-
147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97-117; s. 2, ch.
2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; s. 3, ch. 2008-
197; s. 2, ch. 2011-93; s. 54, ch. 2011-151; s. 1, ch. 2015-115;
s. 8, ch. 2016-128.
1Note.—Section 13, ch. 2008-173, provides that:
“(1) The executive director of the Department of
Revenue is authorized, and all conditions are deemed met, to
adopt emergency rules under ss. 120.536(1) and 120.54(4),
Florida Statutes, for the purpose of implementing this act.
“(2) Notwithstanding any other provision of law, such
emergency rules shall remain in effect for 18 months after the
date of adoption and may be renewed during the pendency of
procedures to adopt rules addressing the subject of the
emergency rules.”
2Note.—Section 4, ch. 2011-93, provides that “[t]he
Department of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules pursuant to ss.
120.536(1) and 120.54, Florida Statutes, to administer the
provisions of this act. The emergency rules shall remain in
effect for 6 months after the rules are adopted and the rules may
be renewed during the pendency of procedures to adopt
permanent rules addressing the subject of the emergency rules.”
Note.—Former s. 193.25.
194.013 Filing fees for petitions; disposition;
waiver.—
(1) If required by resolution of the value
adjustment board, a petition filed pursuant to s.
194.011 shall be accompanied by a filing fee to be
paid to the clerk of the value adjustment board in an
amount determined by the board not to exceed $15
for each separate parcel of property, real or personal,
covered by the petition and subject to appeal.
However, such filing fee may not be required with
respect to an appeal from the disapproval of
homestead exemption under s. 196.151 or from the
denial of tax deferral under s. 197.2425. Only a
single filing fee shall be charged under this section
as to any particular parcel of real property or tangible
personal property account despite the existence of
multiple issues and hearings pertaining to such
parcel or account. For joint petitions filed pursuant
to s. 194.011(3)(e), (f), or (g), a single filing fee shall
be charged. Such fee shall be calculated as the cost
of the special magistrate for the time involved in
hearing the joint petition and shall not exceed $5 per
parcel of real property or tangible property account.
Such fee is to be proportionately paid by affected
parcel owners.
Chapter 194, F.S. (2017)
64
(2) The value adjustment board shall waive
the filing fee with respect to a petition filed by a
taxpayer who demonstrates at the time of filing, by
an appropriate certificate or other documentation
issued by the Department of Children and Families
and submitted with the petition, that the petitioner
is then an eligible recipient of temporary assistance
under chapter 414.
(3) All filing fees imposed under this section
shall be paid to the clerk of the value adjustment
board at the time of filing. If such fees are not paid
at that time, the petition shall be deemed invalid
and shall be rejected.
(4) All filing fees collected by the clerk shall
be allocated and utilized to defray, to the extent
possible, the costs incurred in connection with the
administration and operation of the value
adjustment board.
History.—s. 19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch.
86-175; s. 4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112;
s. 55, ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch.
2004-11; s. 55, ch. 2011-151; s. 41, ch. 2014-19; s. 2, ch.
2015-115.
194.014 Partial payment of ad valorem
taxes; proceedings before value adjustment
board.—
(1)(a) A petitioner before the value
adjustment board who challenges the assessed
value of property must pay all of the non-ad
valorem assessments and make a partial payment
of at least 75 percent of the ad valorem taxes, less
the applicable discount under s. 197.162, before the
taxes become delinquent pursuant to s. 197.333.
(b)1. A petitioner before the value adjustment
board who challenges the denial of a classification
or exemption, or the assessment based on an
argument that the property was not substantially
complete as of January 1, must pay all of the non-
ad valorem assessments and the amount of the tax
which the taxpayer admits in good faith to be
owing, less the applicable discount under s.
197.162, before the taxes become delinquent
pursuant to s. 197.333.
2. If the value adjustment board determines
that the amount of the tax that the taxpayer has
admitted to be owing pursuant to this paragraph is
grossly disproportionate to the amount of the tax
found to be due and that the taxpayer’s admission
was not made in good faith, the tax collector must
collect a penalty at the rate of 10 percent of the
deficiency per year from the date the taxes became
delinquent pursuant to s. 197.333.
(c) The value adjustment board must deny the
petition by written decision by April 20 if the
petitioner fails to make the payment required by this
subsection. The clerk, upon issuance of the decision,
shall, on a form provided by the Department of
Revenue, notify by first-class mail each taxpayer, the
property appraiser, and the department of the
decision of the board.
(2) If the value adjustment board or the
property appraiser determines that the petitioner
owes ad valorem taxes in excess of the amount paid,
the unpaid amount accrues interest at an annual
percentage rate equal to the bank prime loan rate on
July 1, or the first business day thereafter if July 1 is
a Saturday, Sunday, or legal holiday, of the year,
beginning on the date the taxes became delinquent
pursuant to s. 197.333 until the unpaid amount is
paid. If the value adjustment board or the property
appraiser determines that a refund is due, the
overpaid amount accrues interest at an annual
percentage rate equal to the bank prime loan rate on
July 1, or the first business day thereafter if July 1 is
a Saturday, Sunday, or legal holiday, of the tax year,
beginning on the date the taxes became delinquent
pursuant to s. 197.333 until a refund is paid. Interest
on an overpayment related to a petition shall be
funded proportionately by each taxing authority that
was overpaid. Interest does not accrue on amounts
paid in excess of 100 percent of the current taxes due
as provided on the tax notice issued pursuant to s.
197.322. For purposes of this subsection, the term
“bank prime loan rate” means the average
predominant prime rate quoted by commercial banks
to large businesses as published by the Board of
Governors of the Federal Reserve System.
(3) This section does not apply to petitions for
ad valorem tax deferrals pursuant to chapter 197.
History.—s. 1, ch. 2011-181; s. 9, ch. 2016-128.
194.015 Value adjustment board.—There is
hereby created a value adjustment board for each
county, which shall consist of two members of the
governing body of the county as elected from the
membership of the board of said governing body,
one of whom shall be elected chairperson, and one
member of the school board as elected from the
membership of the school board, and two citizen
members, one of whom shall be appointed by the
governing body of the county and must own
Chapter 194, F.S. (2017)
65
homestead property within the county and one of
whom must be appointed by the school board and
must own a business occupying commercial space
located within the school district. A citizen
member may not be a member or an employee of
any taxing authority, and may not be a person who
represents property owners in any administrative or
judicial review of property taxes. The members of
the board may be temporarily replaced by other
members of the respective boards on appointment
by their respective chairpersons. Any three
members shall constitute a quorum of the board,
except that each quorum must include at least one
member of said governing board, at least one
member of the school board, and at least one
citizen member and no meeting of the board shall
take place unless a quorum is present. Members of
the board may receive such per diem compensation
as is allowed by law for state employees if both
bodies elect to allow such compensation. The clerk
of the governing body of the county shall be the
clerk of the value adjustment board. The board
shall appoint private counsel who has practiced law
for over 5 years and who shall receive such
compensation as may be established by the board.
The private counsel may not represent the property
appraiser, the tax collector, any taxing authority, or
any property owner in any administrative or
judicial review of property taxes. No meeting of the
board shall take place unless counsel to the board
is present. Two-fifths of the expenses of the board
shall be borne by the district school board and
three-fifths by the district county commission.
History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-
243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6,
ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-
112; s. 978, ch. 95-147; s. 4, ch. 2008-197.
194.032 Hearing purposes; timetable.—
(1)(a) The value adjustment board shall meet
not earlier than 30 days and not later than 60 days
after the mailing of the notice provided in s.
194.011(1); however, no board hearing shall be
held before approval of all or any part of the
assessment rolls by the Department of Revenue.
The board shall meet for the following purposes:
1. Hearing petitions relating to assessments
filed pursuant to s. 194.011(3).
2. Hearing complaints relating to homestead
exemptions as provided for under s. 196.151.
3. Hearing appeals from exemptions denied,
or disputes arising from exemptions granted, upon
the filing of exemption applications under s.
196.011.
4. Hearing appeals concerning ad valorem tax
deferrals and classifications.
5. Hearing appeals from determinations that a
change of ownership under s. 193.155(3), a change
of ownership or control under s. 193.1554(5) or s.
193.1555(5), or a qualifying improvement under s.
193.1555(5) has occurred.
(b) Notwithstanding the provisions of
paragraph (a), the value adjustment board may meet
prior to the approval of the assessment rolls by the
Department of Revenue, but not earlier than July 1,
to hear appeals pertaining to the denial by the
property appraiser of exemptions, agricultural and
high-water recharge classifications, classifications as
historic property used for commercial or certain
nonprofit purposes, and deferrals under
subparagraphs (a)2., 3., and 4. In such event,
however, the board may not certify any assessments
under s. 193.122 until the Department of Revenue
has approved the assessments in accordance with s.
193.1142 and all hearings have been held with
respect to the particular parcel under appeal.
(c) In no event may a hearing be held pursuant
to this subsection relative to valuation issues prior to
completion of the hearings required under s.
200.065(2)(c).
(2)(a) The clerk of the governing body of the
county shall prepare a schedule of appearances
before the board based on petitions timely filed with
him or her. The clerk shall notify each petitioner of
the scheduled time of his or her appearance at least
25 calendar days before the day of the scheduled
appearance. The notice must indicate whether the
petition has been scheduled to be heard at a particular
time or during a block of time. If the petition has
been scheduled to be heard within a block of time,
the beginning and ending of that block of time must
be indicated on the notice; however, as provided in
paragraph (b), a petitioner may not be required to
wait for more than a reasonable time, not to exceed
2 hours, after the beginning of the block of time. The
property appraiser must provide a copy of the
property record card containing information relevant
to the computation of the current assessment, with
confidential information redacted, to the petitioner
upon receipt of the petition from the clerk regardless
of whether the petitioner initiates evidence
exchange, unless the property record card is
available online from the property appraiser, in
Chapter 194, F.S. (2017)
66
which case the property appraiser must notify the
petitioner that the property record card is available
online. The petitioner and the property appraiser
may each reschedule the hearing a single time for
good cause. As used in this paragraph, the term
“good cause” means circumstances beyond the
control of the person seeking to reschedule the
hearing which reasonably prevent the party from
having adequate representation at the hearing. If
the hearing is rescheduled by the petitioner or the
property appraiser, the clerk shall notify the
petitioner of the rescheduled time of his or her
appearance at least 15 calendar days before the day
of the rescheduled appearance, unless this notice is
waived by both parties.
(b) A petitioner may not be required to wait
for more than a reasonable time, not to exceed 2
hours, after the scheduled time for the hearing to
commence. If the hearing is not commenced within
that time, the petitioner may inform the chairperson
of the meeting that he or she intends to leave. If the
petitioner leaves, the clerk shall reschedule the
hearing, and the rescheduling is not considered to
be a request to reschedule as provided in paragraph
(a).
(c) Failure on three occasions with respect to
any single tax year to convene at the scheduled
time of meetings of the board is grounds for
removal from office by the Governor for neglect of
duties.
(3) The board shall remain in session from
day to day until all petitions, complaints, appeals,
and disputes are heard. If all or any part of an
assessment roll has been disapproved by the
department pursuant to s. 193.1142, the board shall
reconvene to hear petitions, complaints, or appeals
and disputes filed upon the finally approved roll or
part of a roll.
History.—s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27,
ch. 70-243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-
133; s. 3, ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1,
9, 37, ch. 80-274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss.
9, 11, 23, 26, 80, ch. 82 -226; ss. 20, 21, 22, 23, 24, 25, ch.
83-204; s. 146, ch. 91-112; s. 979, ch. 95-147; s. 5, ch. 96-
204; s. 4, ch. 97-117; s. 2, ch. 98-52; s. 3, ch. 2002-18; s. 2,
ch. 2004-349; s. 11, ch. 2012-193; s. 8, ch. 2013-109; s. 10,
ch. 2016-128.
194.034 Hearing procedures; rules.—
(1)(a) Petitioners before the board may be
represented by an employee of the taxpayer or an
affiliated entity, an attorney who is a member of
The Florida Bar, a real estate appraiser licensed
under chapter 475, a real estate broker licensed under
chapter 475, or a certified public accountant licensed
under chapter 473, retained by the taxpayer. Such
person may present testimony and other evidence.
(b) A petitioner before the board may also be
represented by a person with a power of attorney to
act on the taxpayer’s behalf. Such person may
present testimony and other evidence. The power of
attorney must conform to the requirements of part II
of chapter 709, is valid only to represent a single
petitioner in a single assessment year, and must
identify the parcels for which the taxpayer has
granted the person the authority to represent the
taxpayer. The Department of Revenue shall adopt a
form that meets the requirements of this paragraph.
However, a petitioner is not required to use the
department’s form to grant the power of attorney.
(c) A petitioner before the board may also be
represented by a person with written authorization to
act on the taxpayer’s behalf, for which such person
receives no compensation. Such person may present
testimony and other evidence. The written
authorization is valid only to represent a single
petitioner in a single assessment year and must
identify the parcels for which the taxpayer authorizes
the person to represent the taxpayer. The Department
of Revenue shall adopt a form that meets the
requirements of this paragraph. However, a
petitioner is not required to use the department’s
form to grant the authorization.
(d) The property appraiser or his or her
authorized representatives may be represented by an
attorney in defending the property appraiser’s
assessment or opposing an exemption and may
present testimony and other evidence.
(e) The property appraiser, each petitioner, and
all witnesses shall be required, upon the request of
either party, to testify under oath as administered by
the chair of the board. Hearings shall be conducted
in the manner prescribed by rules of the department,
which rules shall include the right of cross-
examination of any witness.
(f) Nothing herein shall preclude an aggrieved
taxpayer from contesting his or her assessment in the
manner provided by s. 194.171, regardless of
whether he or she has initiated an action pursuant to
s. 194.011.
(g) The rules shall provide that no evidence
shall be considered by the board except when
presented during the time scheduled for the
Chapter 194, F.S. (2017)
67
petitioner’s hearing or at a time when the petitioner
has been given reasonable notice; that a verbatim
record of the proceedings shall be made, and proof
of any documentary evidence presented shall be
preserved and made available to the Department of
Revenue, if requested; and that further judicial
proceedings shall be as provided in s. 194.036.
(h) Notwithstanding the provisions of this
subsection, a petitioner may not present for
consideration, and a board or special magistrate
may not accept for consideration, testimony or
other evidentiary materials that were requested of
the petitioner in writing by the property appraiser
of which the petitioner had knowledge but denied
to the property appraiser.
(i) Chapter 120 does not apply to hearings of
the value adjustment board.
(j) An assessment may not be contested
unless a return as required by s. 193.052 was timely
filed. For purposes of this paragraph, the term
“timely filed” means filed by the deadline
established in s. 193.062 or before the expiration of
any extension granted under s. 193.063. If notice is
mailed pursuant to s. 193.073(1)(a), a complete
return must be submitted under s. 193.073(1)(a) for
the assessment to be contested.
(2) In each case, except if the complaint is
withdrawn by the petitioner or if the complaint is
acknowledged as correct by the property appraiser,
the value adjustment board shall render a written
decision. All such decisions shall be issued within
20 calendar days after the last day the board is in
session under s. 194.032. The decision of the board
must contain findings of fact and conclusions of
law and must include reasons for upholding or
overturning the determination of the property
appraiser. Findings of fact must be based on
admitted evidence or a lack thereof. If a special
magistrate has been appointed, the
recommendations of the special magistrate shall be
considered by the board. The clerk, upon issuance
of a decision, shall, on a form provided by th e
Department of Revenue, notify each taxpayer and
the property appraiser of the decision of the board.
This notification shall be by first-class mail or by
electronic means if selected by the taxpayer on the
originally filed petition. If requested by the
Department of Revenue, the clerk shall provide to
the department a copy of the decision or
information relating to the tax impact of the
findings and results of the board as described in s.
194.037 in the manner and form requested.
(3) Appearance before an advisory board or
agency created by the county may not be required as
a prerequisite condition to appearing before the value
adjustment board.
(4) A condominium homeowners’ association
may appear before the board to present testimony
and evidence regarding the assessment of
condominium units which the association represents.
Such testimony and evidence shall be considered by
the board with respect to hearing petitions filed by
individual condominium unit owners, unless the
owner requests otherwise.
(5) For the purposes of review of a petition, the
board may consider assessments among comparable
properties within homogeneous areas or
neighborhoods.
(6) For purposes of hearing joint petitions filed
pursuant to s. 194.011(3)(e), each included parcel
shall be considered by the board as a separate
petition. Such separate petitions shall be heard
consecutively by the board. If a special magistrate is
appointed, such separate petitions shall all be
assigned to the same special magistrate.
History.—s. 21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch. 86-
175; s. 147, ch. 91-112; s. 2, ch. 92-32; s. 980, ch. 95-147; s.
71, ch. 2004-11; s. 2, ch. 2011-181; s. 12, ch. 2012-193; s. 4,
ch. 2013-192; s. 11, ch. 2016-128.
194.035 Special magistrates; property
evaluators.—
(1) In counties having a population of more
than 75,000, the board shall appoint special
magistrates for the purpose of taking testimony and
making recommendations to the board, which
recommendations the board may act upon without
further hearing. These special magistrates may not be
elected or appointed officials or employees of the
county but shall be selected from a list of those
qualified individuals who are willing to serve as
special magistrates. Employees and elected or
appointed officials of a taxing jurisdiction or of the
state may not serve as special magistrates. The clerk
of the board shall annually notify such individuals or
their professional associations to make known to
them that opportunities to serve as special
magistrates exist. The Department of Revenue shall
provide a list of qualified special magistrates to any
county with a population of 75,000 or less. Subject
to appropriation, the department shall reimburse
counties with a population of 75,000 or less for
Chapter 194, F.S. (2017)
68
payments made to special magistrates appointed
for the purpose of taking testimony and making
recommendations to the value adjustment board
pursuant to this section. The department shall
establish a reasonable range for payments per case
to special magistrates based on such payments in
other counties. Requests for reimbursement of
payments outside this range shall be justified by the
county. If the total of all requests for
reimbursement in any year exceeds the amount
available pursuant to this section, payments to all
counties shall be prorated accordingly. If a county
having a population less than 75,000 does not
appoint a special magistrate to hear each petition,
the person or persons designated to hear petitions
before the value adjustment board or the attorney
appointed to advise the value adjustment board
shall attend the training provided pursuant to
subsection (3), regardless of whether the person
would otherwise be required to attend, but shall not
be required to pay the tuition fee specified in
subsection (3). A special magistrate appointed to
hear issues of exemptions, classifications, and
determinations that a change of ownership, a
change of ownership or control, or a qualifying
improvement has occurred shall be a member of
The Florida Bar with no less than 5 years’
experience in the area of ad valorem taxation. A
special magistrate appointed to hear issues
regarding the valuation of real estate shall be a state
certified real estate appraiser with not less than 5
years’ experience in real property valuation. A
special magistrate appointed to hear issues
regarding the valuation of tangible personal
property shall be a designated member of a
nationally recognized appraiser’s organization
with not less than 5 years’ experience in tangible
personal property valuation. A special magistrate
need not be a resident of the county in which he or
she serves. A special magistrate may not represent
a person before the board in any tax year during
which he or she has served that board as a special
magistrate. Before appointing a special magistrate,
a value adjustment board shall verify the special
magistrate’s qualifications. The value adjustment
board shall ensure that the selection of special
magistrates is based solely upon the experience and
qualifications of the special magistrate and is not
influenced by the property appraiser. The special
magistrate shall accurately and completely
preserve all testimony and, in making
recommendations to the value adjustment board,
shall include proposed findings of fact, conclusions
of law, and reasons for upholding or overturning the
determination of the property appraiser. The expense
of hearings before magistrates and any compensation
of special magistrates shall be borne three-fifths by
the board of county commissioners and two-fifths by
the school board. When appointing special
magistrates or when scheduling special magistrates
for specific hearings, the board, the board attorney,
and the board clerk may not consider the dollar
amount or percentage of any assessment reductions
recommended by any special magistrate in the
current year or in any previous year.
(2) The value adjustment board of each county
may employ qualified property appraisers or
evaluators to appear before the value adjustment
board at that meeting of the board which is held for
the purpose of hearing complaints. Such property
appraisers or evaluators shall present testimony as to
the just value of any property the value of which is
contested before the board and shall submit to
examination by the board, the taxpayer, and the
property appraiser.
(3) The department shall provide and conduct
training for special magistrates at least once each
state fiscal year in at least five locations throughout
the state. Such training shall emphasize the
department’s standard measures of value, including
the guidelines for real and tangible personal
property. Notwithstanding subsection (1), a person
who has 3 years of relevant experience and who has
completed the training provided by the department
under this subsection may be appointed as a special
magistrate. The training shall be open to the public.
The department shall charge tuition fees to any
person attending this training in an amount sufficient
to fund the department’s costs to conduct all aspects
of the training. The department shall deposit the fees
collected into the Certification Program Trust Fund
pursuant to s. 195.002(2).
History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch.
95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197;
s. 12, ch. 2016-128.
194.036 Appeals.—Appeals of the decisions
of the board shall be as follows:
(1) If the property appraiser disagrees with the
decision of the board, he or she may appeal the
decision to the circuit court if one or more of the
following criteria are met:
Chapter 194, F.S. (2017)
69
(a) The property appraiser determines and
affirmatively asserts in any legal proceeding that
there is a specific constitutional or statutory
violation, or a specific violation of administrative
rules, in the decision of the board, except that
nothing herein shall authorize the property
appraiser to institute any suit to challenge the
validity of any portion of the constitution or of any
duly enacted legislative act of this state;
(b) There is a variance from the property
appraiser’s assessed value in excess of the
following: 15 percent variance from any
assessment of $50,000 or less; 10 percent variance
from any assessment in excess of $50,000 but not
in excess of $500,000; 7.5 percent variance from
any assessment in excess of $500,000 but not in
excess of $1 million; or 5 percent variance from
any assessment in excess of $1 million; or
(c) There is an assertion by the property
appraiser to the Department of Revenue that there
exists a consistent and continuous violation of the
intent of the law or administrative rules by the
value adjustment board in its decisions. The
property appraiser shall notify the department of
those portions of the tax roll for which the assertion
is made. The department shall thereupon notify the
clerk of the board who shall, within 15 days of the
notification by the department, send the written
decisions of the board to the department. Within 30
days of the receipt of the decisions by the
department, the department shall notify the
property appraiser of its decision relative to further
judicial proceedings. If the department finds upon
investigation that a consistent and continuous
violation of the intent of the law or administrative
rules by the board has occurred, it shall so inform
the property appraiser, who may thereupon bring
suit in circuit court against the value adjustment
board for injunctive relief to prohibit continuation
of the violation of the law or administrative rules
and for a mandatory injunction to restore the tax
roll to its just value in such amount as determined
by judicial proceeding. However, when a final
judicial decision is rendered as a result of an appeal
filed pursuant to this paragraph which alters or
changes an assessment of a parcel of property of
any taxpayer not a party to such procedure, such
taxpayer shall have 60 days from the date of the
final judicial decision to file an action to contest
such altered or changed assessment pursuant to s.
194.171(1), and the provisions of s. 194.171(2) shall
not bar such action.
(2) Any taxpayer may bring an action to
contest a tax assessment pursuant to s. 194.171.
(3) The circuit court proceeding shall be de
novo, and the burden of proof shall be upon the party
initiating the action.
History.—s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch.
95-147.
194.037 Disclosure of tax impact.—
(1) After hearing all petitions, complaints,
appeals, and disputes, the clerk shall make public
notice of the findings and results of the board in at
least a quarter-page size advertisement of a standard
size or tabloid size newspaper, and the headline shall
be in a type no smaller than 18 point. The
advertisement shall not be placed in that portion of
the newspaper where legal notices and classified
advertisements appear. The advertisement shall be
published in a newspaper of general paid circulation
in the county. The newspaper selected shall be one
of general interest and readership in the community,
and not one of limited subject matter, pursuant to
chapter 50. The headline shall read: TAX IMPACT
OF VALUE ADJUSTMENT BOARD. The public
notice shall list the members of the value adjustment
board and the taxing authorities to which they are
elected. The form shall show, in columnar form, for
each of the property classes listed under subsection
(2), the following information, with appropriate
column totals:
(a) In the first column, the number of parcels
for which the board granted exemptions that had
been denied or that had not been acted upon by the
property appraiser.
(b) In the second column, the number of
parcels for which petitions were filed concerning a
property tax exemption.
(c) In the third column, the number of parcels
for which the board considered the petition and
reduced the assessment from that made by the
property appraiser on the initial assessment roll.
(d) In the fourth column, the number of parcels
for which petitions were filed but not considered by
the board because such petitions were withdrawn or
settled prior to the board’s consideration.
(e) In the fifth column, the number of parcels
for which petitions were filed requesting a change in
assessed value, including requested changes in
assessment classification.
Chapter 194, F.S. (2017)
70
(f) In the sixth column, the net change in
taxable value from the assessor’s initial roll which
results from board decisions.
(g) In the seventh column, the net shift in
taxes to parcels not granted relief by the board. The
shift shall be computed as the amount shown in
column 6 multiplied by the applicable millage rates
adopted by the taxing authorities in hearings held
pursuant to s. 200.065(2)(d) or adopted by vote of
the electors pursuant to s. 9(b) or s. 12, Art. VII of
the State Constitution, but without adjustment as
authorized pursuant to s. 200.065(6). If for any
taxing authority the hearing has not been
completed at the time the notice required herein is
prepared, the millage rate used shall be that
adopted in the hearing held pursuant to s.
200.065(2)(c).
(2) There must be a line entry in each of the
columns described in subsection (1), for each of the
following property classes:
(a) Improved residential property, which
must be identified as “Residential.”
(b) Improved commercial property, which
must be identified as “Commercial.”
(c) Improved industrial property, utility
property, leasehold interests, subsurface rights, and
other property not properly attributable to other
classes listed in this section, which must be
identified as “Industrial and Misc.”
(d) Agricultural property, which must be
identified as “Agricultural.”
(e) High-water recharge property, which
must be identified as “High-Water Recharge.”
(f) Historic property used for commercial or
certain nonprofit purposes, which shall be
identified as “Historic Commercial or Nonprofit.”
(g) Tangible personal property, which must
be identified as “Business Machinery and
Equipment.”
(h) Vacant land and nonagricultural acreage,
which must be identified as “Vacant Lots and
Acreage.”
(3) The form of the notice, including
appropriate narrative and column descriptions,
shall be prescribed by department rule and shall be
brief and nontechnical to minimize confusion for
the average taxpayer.
History.—s. 24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch.
96-204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-
197.
PART II
JUDICIAL REVIEW
194.171 Circuit court to have original jurisdiction
in tax cases.
194.181 Parties to a tax suit.
194.192 Costs; interest on unpaid taxes; penalty.
194.211 Injunction against tax sales.
194.231 Parties in suits relating to distribution,
etc., of funds to counties, etc.
194.171 Circuit court to have original
jurisdiction in tax cases.—
(1) The circuit courts have original jurisdiction
at law of all matters relating to property taxation.
Venue is in the county where the property is located,
except that venue shall be in Leon County when the
property is assessed pursuant to s. 193.085(4).
(2) No action shall be brought to contest a tax
assessment after 60 days from the date the
assessment being contested is certified for collection
under s. 193.122(2), or after 60 days from the date a
decision is rendered concerning such assessment by
the value adjustment board if a petition contesting
the assessment had not received final action by the
value adjustment board prior to extension of the roll
under s. 197.323.
(3) Before an action to contest a tax assessment
may be brought, the taxpayer shall pay to the
collector not less than the amount of the tax which
the taxpayer admits in good faith to be owing. The
collector shall issue a receipt for the payment, and
the receipt shall be filed with the complaint.
Notwithstanding the provisions of chapter 197,
payment of the taxes the taxpayer admits to be due
and owing and the timely filing of an action pursuant
to this section shall suspend all procedures for the
collection of taxes prior to final disposition of the
action.
(4) Payment of a tax shall not be deemed an
admission that the tax was due and shall not
prejudice the right to bring a timely action as
provided in subsection (2) to challenge such tax and
seek a refund.
(5) No action to contest a tax assessment may
be maintained, and any such action shall be
dismissed, unless all taxes on the property assessed
in years after the action is brought, which the
taxpayer in good faith admits to be owing, are paid
before they become delinquent.
Chapter 194, F.S. (2017)
71
(6) The requirements of subsections (2), (3),
and (5) are jurisdictional. No court shall have
jurisdiction in such cases until after the
requirements of both subsections (2) and (3) have
been met. A court shall lose jurisdiction of a case
when the taxpayer has failed to comply with the
requirements of subsection (5).
History.—s. 1, ch. 8586, 1921; CGL 1038; s. 2, ch.
29737, 1955; s. 1, ch. 67-538; ss. 1, 2, ch. 69-55; s. 8, ch. 69-
102; s. 6, ch. 69-140; ss. 30, 31, ch. 70-243; s. 1, ch. 72-239;
s. 6, ch. 74-234; s. 17, ch. 82-226; s. 7, ch. 83-204; s. 56, ch.
83-217; s. 211, ch. 85-342; s. 3, ch. 88-146; s. 151, ch. 91-
112; s. 32, ch. 94-353; s. 1470, ch. 95-147.
Note.—Former ss. 192.21, 194.151, 196.01.
194.181 Parties to a tax suit.—
(1) The plaintiff in any tax suit shall be:
(a) The taxpayer or other person contesting
the assessment of any tax, the payment of which he
or she is responsible for under a statute or a person
who is responsible for the entire tax payment
pursuant to a contract and has the written consent
of the property owner, or the condominium
association, cooperative association, or
homeowners’ association as defined in s. 723.075
which operates the unit’s subject to the assessment;
or
(b) The property appraiser pursuant to s.
194.036.
(2) In any case brought by the taxpayer or
association contesting the assessment of any
property, the county property appraiser shall be
party defendant. In any case brought by the
property appraiser pursuant to s. 194.036(1)(a) or
(b), the taxpayer shall be party defendant. In any
case brought by the property appraiser pursuant to
s. 194.036(1)(c), the value adjustment board shall
be party defendant.
(3) In any suit involving the collection of any
tax on property, as well as questions relating to tax
certificates or applications for tax deeds, the tax
collector charged under the law with collecting
such tax shall be the defendant.
(4) In any suit involving a tax other than an
ad valorem tax on property, the tax collector
charged under the law with collecting such tax
shall be defendant. However, this section does not
apply in any instance wherein general law provides
for some other person to be the party defendant.
(5) In any suit in which the assessment of any
tax, or the collection of any tax, tax certificate, or
tax deed is contested on the ground that it is
contrary to the State Constitution, the official of the
state government responsible for overall supervision
of the assessment and collection of such tax shall be
made a party defendant of such suit. Any such suit
shall be brought in that county having venue under s.
194.171 or, when that section is inapplicable, in the
Circuit Court of Leon County, and the attorney for
the defendant county officer shall upon request
represent the state official in any such suit or
proceeding, for which he or she shall receive no
additional compensation.
(6) In any suit in which the validity of any
statute or regulation found in, or issued pursuant to,
chapters 192-197, inclusive, is contested, the public
officer affected may be a party plaintiff.
History.—s. 3, ch. 8586, 1921; CGL 1040; ss. 1, 2, ch. 69-
55; s. 7, ch. 69-140; s. 32, ch. 70-243; s. 1, ch. 73-74; s. 9, ch.
76-133; s. 4, ch. 76-234; s. 1, ch. 77-174; s. 27, ch. 83-204; s.
4, ch. 88-146; s. 152, ch. 91-112; s. 983, ch. 95-147; s. 7, ch.
2004-349.
Note.—Former s. 196.03.
194.192 Costs; interest on unpaid taxes;
penalty.—
(1) In any suit involving the assessment or
collection of any tax, the court shall assess all costs.
(2) If the court finds that the amount of tax
owed by the taxpayer is greater than the amount the
taxpayer has in good faith admitted and paid, it shall
enter judgment against the taxpayer for the
deficiency and for interest on the deficiency at the
rate of 12 percent per year from the date the tax
became delinquent. If it finds that the amount of tax
which the taxpayer has admitted to be owing is
grossly disproportionate to the amount of tax found
to be due and that the taxpayer’s admission was not
made in good faith, the court shall also assess a
penalty at the rate of 10 percent of the deficiency per
year from the date the tax became delinquent.
History.—s. 8, ch. 69-140; s. 33, ch. 70-243; s. 35, ch. 71-
355; s. 2, ch. 72-239; s. 18, ch. 82-226; s. 4, ch. 96-397.
194.211 Injunction against tax sales.—In any
tax suit, the court may issue injunctions to restrain
the sale of real or personal property for any tax which
shall appear to be contrary to law or equity, and in no
case shall any complaint be dismissed because the
tax assessment complained of, or the injunction
asked for, involves personal property only.
History.—s. 2, ch. 8586, 1921; CGL 1039; ss. 1, 2, ch. 69-
55; s. 34, ch. 70-243.
Note.—Former s. 196.02.
Chapter 194, F.S. (2017)
72
194.231 Parties in suits relating to
distribution, etc., of funds to counties, etc.—
(1) No court shall hereafter enter any
interlocutory or final order, decree, or judgment in
any case involving the validity or constitutionality
of any law relating to the distribution,
apportionment, or allocation of any state excise or
other taxes equally to the several counties in this
state under such law, until it shall be made to
appear of record in the case that the party to the
cause seeking such order, decree, or judgment has
duly served upon the chairperson of the board of
county commissioners or the chairperson of the
school board of each of the counties of this state or
upon both such chairpersons of said boards,
depending upon whether one or both of said boards
has an interest in the subject matter, written notice
of the pendency of the case and thereafter of all
hearings of all applications or motions for such
orders, decrees of judgments in such cases, at least
5 days before all hearings.
(2) Such notice shall state the time, place and
date of each such hearing and adjournments
thereof, and shall be accompanied by copy of the
complaint and petition, motion or application for
any such order, decree, or judgment and the
exhibits thereto attached, if any; and upon such
service such boards of such counties having an
interest in the subject matter of the case shall
forthwith be and become parties to the cause, and
shall be by order of the court properly aligned as
parties plaintiff or defendant.
History.—s. 1, ch. 19029, 1939; CGL 1940 Supp.
1279(110-f); s. 2, ch. 29737, 1955; ss. 1, 2, ch. 69-55; s. 1,
ch. 69-300; s. 984, ch. 95-147.
Note.—Former s. 196.13.
PART III
ASSESSMENT:
PRESUMPTION OF CORRECTNESS
194.301 Challenge to ad valorem tax
assessment.
194.3015 Burden of proof.
194.301 Challenge to ad valorem tax
assessment.—
(1) In any administrative or judicial action in
which a taxpayer challenges an ad valorem tax
assessment of value, the property appraiser’s
assessment is presumed correct if the appraiser
proves by a preponderance of the evidence that the
assessment was arrived at by complying with s.
193.011, any other applicable statutory requirements
relating to classified use values or assessment caps,
and professionally accepted appraisal practices,
including mass appraisal standards, if appropriate.
However, a taxpayer who challenges an assessment
is entitled to a determination by the value adjustment
board or court of the appropriateness of the appraisal
methodology used in making the assessment. The
value of property must be determined by an appraisal
methodology that complies with the criteria of s.
193.011 and professionally accepted appraisal
practices. The provisions of this subsection preempt
any prior case law that is inconsistent with this
subsection.
(2) In an administrative or judicial action in
which an ad valorem tax assessment is challenged,
the burden of proof is on the party initiating the
challenge.
(a) If the challenge is to the assessed value of
the property, the party initiating the challenge has the
burden of proving by a preponderance of the
evidence that the assessed value:
1. Does not represent the just value of the
property after taking into account any applicable
limits on annual increases in the value of the
property;
2. Does not represent the classified use value or
fractional value of the property if the property is
required to be assessed based on its character or use;
or
3. Is arbitrarily based on appraisal practices
that are different from the appraisal practices
generally applied by the property appraiser to
comparable property within the same county.
(b) If the party challenging the assessment
satisfies the requirements of paragraph (a), the
presumption provided in subsection (1) is overcome,
and the value adjustment board or the court shall
establish the assessment if there is competent,
substantial evidence of value in the record which
cumulatively meets the criteria of s. 193.011 and
professionally accepted appraisal practices. If the
record lacks such evidence, the matter must be
remanded to the property appraiser with appropriate
directions from the value adjustment board or the
court, and the property appraiser must comply with
those directions.
Chapter 194, F.S. (2017)
73
(c) If the revised assessment following
remand is challenged, the procedures described in
this section apply.
(d) If the challenge is to the classification or
exemption status of the property, there is no
presumption of correctness, and the party initiating
the challenge has the burden of proving by a
preponderance of the evidence that the
classification or exempt status assigned to the
property is incorrect.
History.—s. 1, ch. 97-85; s. 1, ch. 2009-121.
194.3015 Burden of proof.—
(1) It is the express intent of the Legislature
that a taxpayer shall never have the burden of
proving that the property appraiser’s assessment is
not supported by any reasonable hypothesis of a
legal assessment. All cases establishing the every-
reasonable-hypothesis standard were expressly
rejected by the Legislature on the adoption of
chapter 97-85, Laws of Florida. It is the further
intent of the Legislature that any cases published
since 1997 citing the every-reasonable-hypothesis
standard are expressly rejected to the extent that
they are interpretative of legislative intent.
(2) This section is intended to clarify existing
law and apply retroactively.
History.—s. 2, ch. 2009-121.
Chapter 286, F.S. (2017) (excerpts)
74
CHAPTER 286
PUBLIC BUSINESS:
MISCELLANEOUS
PROVISIONS
286.0105 Notices of meetings and
hearings must advise that a
record is required to appeal.
286.011 Public meetings and records;
public inspection; criminal
and civil penalties.
286.0113 General exemptions from
public meetings.
286.0105 Notices of meetings and hearings
must advise that a record is required to
appeal.—Each board, commission, or agency of
this state or of any political subdivision thereof
shall include in the notice of any meeting or
hearing, if notice of the meeting or hearing is
required, of such board, commission, or agency,
conspicuously on such notice, the advice that,
if a person decides to appeal any decision made
by the board, agency, or commission with respect
to any matter considered at such meeting or
hearing, he or she will need a record of the
proceedings, and that, for such purpose, he or
she may need to ensure that a verbatim record
of the proceedings is made, which record
includes the testimony and evidence upon which
the appeal is to be based. The requirements of
this section do not apply to the notice provided in
s. 200.065(3).
History.—s. 1, ch. 80-150; s. 14, ch. 88-216; s.
209, ch. 95-148.
286.011 Public meetings and records;
public inspection; criminal and civil
penalties.—
(1) All meetings of any board or commission
of any state agency or authority or of any agency
or authority of any county, municipal
corporation, or political subdivision, except as
otherwise provided in the Constitution, including
meetings with or attended by any person elected
to such board or commission, but who has not
yet taken office, at which official acts are to be
taken are declared to be public meetings open
to the public at all times, and no resolution,
rule, or formal action shall be considered
binding except as taken or made at such meeting.
The board or commission must provide
reasonable notice of all such meetings.
(2) The minutes of a meeting of any such
board or commission of any such state agency
or authority shall be promptly recorded, and
such records shall be open to public inspection.
The circuit courts of this state shall have
jurisdiction to issue injunctions to enforce the
purposes of this section upon application by any
citizen of this state.
(3)(a) Any public officer who violates any
provision of this section is guilty of a noncriminal
infraction, punishable by fine not exceeding $500.
(b) Any person who is a member of a board
or commission or of any state agency or
authority of any county, municipal corporation,
or political subdivision who knowingly violates
the provisions of this section by attending a
meeting not held in accordance with the
provisions hereof is guilty of a misdemeanor of
the second degree, punishable as provided in s.
775.082 or s. 775.083.
(c) Conduct which occurs outside the state
which would constitute a knowing violation of
this section is a misdemeanor of the second degree,
punishable as provided in s. 775.082 or s. 775.083.
(4) Whenever an action has been filed against
any board or commission of any state agency or
authority or any agency or authority of any
county, municipal corporation, or political
subdivision to enforce the provisions of this
section or to invalidate the actions of any such
board, commission, agency, or authority, which
action was taken in violation of this section, and
the court determines that the defendant or
defendants to such action acted in violation of this
section, the court shall assess a reasonable
attorney’s fee against such agency, and may assess
a reasonable attorney’s fee against the individual
filing such an action if the court finds it was filed
Chapter 286, F.S. (2015) (excerpts)
75
in bad faith or was frivolous. Any fees so
assessed may be assessed against the individual
member or members of such board or
commission; provided, that in any case where the
board or commission seeks the advice of its
attorney and such advice is followed, no such
fees shall be assessed against the individual
member or members of the board or commission.
However, this subsection shall not apply to a
state attorney or his or her duly authorized
assistants or any officer charged with enforcing
the provisions of this section.
(5) Whenever any board or commission
of any state agency or authority or any agency
or authority of any county, municipal
corporation, or political subdivision appeals
any court order which has found said board,
commission, agency, or authority to have
violated this section, and such order is affirmed,
the court shall assess a reasonable attorney’s
fee for the appeal against such board,
commission, agency, or authority. Any fees so
assessed may be assessed against the individual
member or members of such board or
commission; provided, that in any case where the
board or commission seeks the advice of its
attorney and such advice is followed, no such
fees shall be assessed against the individual
member or members of the board or
commission.
(1) All persons subject to subsection (1)
are prohibited from holding meetings at any
facility or location which discriminates on the
basis of sex, age, race, creed, color, origin, or
economic status or which operates in such a
manner as to unreasonably restrict public
access to such a facility.
(7) Whenever any member of any board
or commission of any state agency or authority
or any agency or authority of any county,
municipal corporation, or political subdivision
is charged with a violation of this section and
is subsequently acquitted, the board or
commission is authorized to reimburse said
member for any portion of his or her reasonable
attorney’s fees.
(8) Notwithstanding the provisions of
subsection (1), any board or commission of any
state agency or authority or any agency or
authority of any county, municipal corporation, or
political subdivision, and the chief administrative
or executive officer of the governmental entity,
may meet in private with the entity’s attorney to
discuss pending litigation to which the entity is
presently a party before a court or administrative
agency, provided that the following conditions are
met:
(a) The entity’s attorney shall advise the
entity at a public meeting that he or she desires
advice concerning the litigation.
(b) The subject matter of the meeting shall
be confined to settlement negotiations or strategy
sessions related to litigation expenditures.
(c) The entire session shall be recorded by a
certified court reporter. The reporter shall record
the times of commencement and termination of the
session, all discussion and proceedings, the names
of all persons present at any time, and the names
of all persons speaking. No portion of the session
shall be off the record. The court reporter’s notes
shall be fully transcribed and filed with the
entity’s clerk within a reasonable time after the
meeting.
(d) The entity shall give reasonable public
notice of the time and date of the attorney-client
session and the names of persons who will be
attending the session. The session shall
commence at an open meeting at which the
persons chairing the meeting shall announce the
commencement and estimated length of the
attorney-client session and the names of the
persons attending. At the conclusion of the
attorney-client session, the meeting shall be
reopened, and the person chairing the meeting
shall announce the termination of the session.
(e) The transcript shall be made part of the
public record upon conclusion of the litigation.
History.—s. 1, ch. 67-356; s. 159, ch. 71-136; s.
1, ch. 78-365; s. 6, ch. 85-301; s. 33, ch. 91-224;
s. 1, ch. 93-232; s. 210, ch. 95-148; s. 1, ch. 95-
353; s. 2, ch. 2012-25.
286.0113 General exemptions from public
meetings.—
(1) That portion of a meeting that would reveal
a security system plan or portion thereof made
Chapter 286, F.S. (2017) (excerpts)
76
confidential and exempt by s. 119.071(3)(a) is
exempt from s. 286.011 and s. 24(b), Art. I of the
State Constitution.
(2)(a) For purposes of this subsection:
1. “Competitive solicitation” means the
process of requesting and receiving sealed bids,
proposals, or replies in accordance with the terms
of a competitive process, regardless of the
method of procurement.
2. “Team” means a group of members
established by an agency for the purpose of
conducting negotiations as part of a competitive
solicitation.
(b)1. Any portion of a meeting at which a
negotiation with a vendor is conducted pursuant
to a competitive solicitation, at which a vendor
makes an oral presentation as part of a
competitive solicitation, or at which a vendor
answers questions as part of a competitive
solicitation is exempt from s. 286.011 and s.
24(b), Art. I of the State Constitution.
2. Any portion of a team meeting at which
negotiation strategies are discussed is exempt
from s. 286.011 and s. 24(b), Art. I of the State
Constitution.
(c)1. A complete recording shall be made of
any portion of an exempt meeting. No portion of
the exempt meeting may be held off the record.
2. The recording of, and any records
presented at, the exempt meeting are exempt
from s. 119.07(1) and s. 24(a), Art. I of the State
Constitution until such time as the agency
provides notice of an intended decision or until
30 days after opening the bids, proposals, or final
replies, whichever occurs earlier.
3. If the agency rejects all bids, proposals, or
replies and concurrently provides notice of its
intent to reissue a competitive solicitation, the
recording and any records presented at the
exempt meeting remain exempt from s. 119.07(1)
and s. 24(a), Art. I of the State Constitution until
such time as the agency provides notice of an
intended decision concerning the reissued
competitive solicitation or until the agency
withdraws the reissued competitive solicitation.
A recording and any records presented at an
exempt meeting are not exempt for longer than
12 months after the initial agency notice rejecting
all bids, proposals, or replies.
History.—s. 2, ch. 2001-361; s. 44, ch. 2005-251;
s. 2, ch. 2006-158; s. 2, ch. 2006-284; s. 13, ch.
2010-151; s. 2, ch. 2011-140; s. 2, ch. 2016-49.
77
FORMS
Taxpayers/Petitioners Complete and File with the VAB Clerk
78
DR-486
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
PETITION TO THE VALUE ADJUSTMENT BOARD
REQUEST FOR HEARING
Section 194.011, Florida Statutes
You have the right to an informal conference with the property appraiser. This conference is not required and does not change your
filing due date. You can present facts that support your claim and the property appraiser can present facts that support the
correctness of the assessment. To request a conference, contact your county property appraiser.
For portability of homestead assessment difference, use Form DR-486PORT. For deferral or penalties, use DR-486DP.
COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition # County Tax year 20 Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing address
for notices
Parcel ID and
physical address or
TPP account #
Phone Email
The standard way to receive information is by US mail. If possible, I prefer to receive information by email fax.
I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any docume nts that
support my statement.
I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of your
evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your evidence. The
VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.)
Type of Property
Commercial
Res. 1-4 units
Res. 5+ units
Industrial and miscellaneous
Agricultural or classified use
High-water recharge
Vacant lots and acreage
Historic, commercial or nonprofit
Business machinery, equipment
PART 2. Reason for Petition Check one. If more than one, file a separate petition.
Real property value
Denial of classification
Parent/grandparent reduction
Property was not substantially complete on January 1
Tangible personal property value (You must have timely filed a
return required by s.193.052. (s.194.034, F.S.))
Denial of exemption Select or enter type:
Denial for late filing of exemption or classification (Include a
date-stamped copy of application.)
Qualifying improvement (s. 193.1555(5), F.S.) or change of ownership
or control (s. 193.155(3), 193.1554(5), or 193.1555(5), F.S.)
Check here if this is a joint petition. Attach a list of parcels or accounts with the property appraiser’s determination that they are
substantially similar. (s. 194.011(3)(e), (f), and (g), F.S.)
Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound by the
requested time. For single joint petitions for multiple parcels or accounts, provide the time needed for the entire group.
My witnesses or I will not be available to attend on specific dates. I have attached a list of dates.
You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly
to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the
hearing, you have the right to have witnesses sworn.
You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your
property record card containing information relevant to the computation of your current assessment, with confidential informa tion
redacted. When the property appraiser receives the petitio n, he or she will either send the property record card to you or notify you
how to obtain it online.
Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign a
number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is completing part
4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer’s written authorization or power of attorney mu st
accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011(3), F.S.). Please
complete one of the signatures below.
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Page 2
PART 3. Taxpayer Signature
Complete part 3 if you are representing yourself or if y ou are authorizing a representative listed in part 5 to represent you without
attaching a completed power of attorney or authorization for representation to this form.
Written authorization from the taxpayer is required for access to confidential informat ion from the property appraiser or tax collector.
I authorize the person I appoint in part 5 to have access to any confidential information related to this petition.
Under penalties of perjury, I declare that I am the owner of the prop erty described in this petition and that I have read this petition and
the facts stated in it are true.
Signature, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the taxpayer’s or an affiliated entity’s employee or you are one of the following licensed represe ntatives.
I am (check any box that applies):
An employee of (taxpayer or an affiliated entity).
A Florida Bar licensed attorney (Florida Bar number ).
A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ).
A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ).
A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ).
I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser
or tax collector.
Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer’s behalf, and I declare that I am the
owner’s authorized representative for purposes of filing this petition and of becoming an agent for service of process under s.
194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above AND (check
one)
Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S ., executed with the taxpayer’s
authorized signature OR the taxpayer’s authorized signature is in part 3 of this form.
I am an uncompensated representative filing this petition AND (check one)
the taxpayer’s authorization is attached OR the taxpayer’s authorized signature is in part 3 of this form.
I understand that written authorization from the taxpayer is required for access to confidential information from the propert y appraiser
or tax collector.
Under penalties of perjury, I declare that I am the owner’s authorized representative for purposes of filing this petition and of becoming an agent for
service of process under s. 194.011(3)(h), Florida Statutes, and that I have read t his petition and the facts stated in it are true.
Signature, representative Print name Date
80
DR-486DP
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
PETITION TO THE VALUE ADJUSTMENT BOARD
TAX DEFERRAL OR PENALTIES
REQUEST FOR HEARING
COMPLETED BY CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition # County Tax year 20 Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing
address for
notices
Parcel ID and
physical address
or TPP account #
Phone Email
The standard way to receive information is by US mail. If possible, I prefer email fax.
I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and
any documents that support my statement.
I will not attend the hearing but would like my evidence considered. You must submit duplicate copies of
your evidence to the value adjustment board clerk. Florida law allows the tax collector to cross examine or
object to your evidence. The ruling will occur under the same statutory guidelines as if you were present.
PART 2. Type of Deferral or Penalty Appeal
Disapproval of homestead tax deferral
Disapproval of affordable rental tax deferral
Disapproval of recreational and commercial working waterfront tax deferral
Penalties imposed under section 197.301, F.S., homestead, affordable rental housing property, or
recreational and commercial working waterfront
You must submit a copy of the original application for tax deferral filed with the tax collector and related documents.
Enter the time (in minutes) you will need to present your case. Most hearings take 15 minutes. The VAB is not
bound by the requested time. For single joint petitions for multiple parcels, enter the time needed for the entire group.
There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
At the hearing, you have the right to have witnesses sworn.
Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will
assign a number, send you a confirmation, and give a copy to the tax collector. Unless the person filing the petition is
completing part 4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer’s written authorization or powe r
of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s.
194.011(3), F.S.). Please complete one of the signatures below.
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Page 2
PART 3. Taxpayer Signature
Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you
without attaching a completed power of attorney or authorization for representation to this form.
Written authorization from the taxpayer is required for access to confidential information from the property appraiser or
tax collector.
I authorize the person I appoint in part 5 to have access to any confidential information related to this petition.
Under penalties of perjury, I declare that I am the owner of the property described in this petition and th at I have read this
petition and the facts stated in it are true.
Signature, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the taxpayer’s or an affiliated entity’s employee or you are one of the following licensed
representatives.
I am (check any box that applies):
An employee of (taxpayer or an affiliated entity).
A Florida Bar licensed attorney (Florida Bar number ).
A Florida real estate appraiser licensed under chapter 475, Florida Statutes (license number ).
A Florida real estate broker licensed under chapter 475, Florida Statutes (license number ).
A Florida certified public accountant licensed under chapter 473, Florida Statutes (license number ).
I understand that written authorization from the taxpayer is required for access to confidential information from the property
appraiser or tax collector.
Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer’s behalf, and I declare that I
am the owner’s authorized representative for purposes of filing this petition and of becoming an agent for service of
process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true .
Signature, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4
above AND (check one)
Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., exec uted with the
taxpayer’s authorized signature OR the taxpayer’s authorized signature is in part 3 of this form.
I am an uncompensated representative filing this petition AND (check one)
the taxpayer’s authorization is attached OR the taxpayer’s authorized signature is in part 3 of this form.
I understand that written authorization from the taxpayer is required for access to confidential information from the propert y
appraiser or tax collector.
Under penalties of perjury, I declare that I am the owner’s authorized representative for purposes of filing this petition an d
of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this pet ition and
the facts stated in it are true.
Signature, representative Print name Date
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ATTACHMENT TO Page of
A VALUE ADJUSTMENT BOARD PETITION Suggested Form
FOR MULTIPLE PARCELS AND ACCOUNTS
Sections 194.011 and 194.013, Florida Statutes
Each petition to the value adjustment board must be filed with required attachment(s) and a proper filing fee or it will be
invalid and rejected. Each parcel of real property or tangible personal property account being appealed must be identified
by a separate folio or account number. This attachment should be used for substantially similar parcels or substantially
similar accounts and attached to Form DR-486, when used.
Taxpayer name Agent or contact
Mailing address
for notices
Corporation
Name for TPP
Phone Email
Multiple parcels of real property Multiple tangible personal property accounts
For joint petitions filed by condominium, cooperative, or homeowners’ association or an owner of contiguous, undeveloped
parcels, please provide the first 9 digits of real estate folio number here and enter the last 4 digits of each
folio number in the spaces below.
For joint petitions filed by an owner of multiple tangible personal property accounts , enter each account number in the
spaces below.
Use additional pages, if needed.
Total number of parcels or accounts on this page
Grand total of parcels or accounts filed on all pages
Number of pages, including this one
Signatures and Certification
Under penalties of perjury, I declare that I have read this attachment and the facts in it are true. By signing and filing this
attachment and the related petition as an agent of the taxpayer/owner, I certify that I am duly authorized to do so.
Signature, petitioner/agent Date
The signature below indicates that the property appraiser has determined that the parcels or accounts are substantially
similar as required by s. 194.011(3)(e), (f) or (g), F.S.
Signature, property appraiser Date
Joint petitions filed by condominium, cooperative, or homeowners’ associations as agents according to s. 194.011(3)(e),
F.S., should include a copy of the board of administration or directors’ resolution authorizing this filing, and the following
information:
For Complex Only
Name Address
Mail notices to: owner agent
83
ATTACHMENT TO PETITION DR-486MU
R. 6/16
Page of
For parcels of property, enter the last 4 digits of each folio number in the spaces below.
For tangible personal property accounts, enter each account number in the spaces below.
Total number of parcels or accounts this page:
84
DR-486PORT
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
PETITION TO THE VALUE ADJUSTMENT BOARD
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE
REQUEST FOR HEARING
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can pre sent facts
that support the correctness of the assessment. To request a conference, contact your county property appraiser.
COMPLETED BY THE CLERK OF THE VALUE ADJUSTMENT BOARD (VAB)
Petition # County Tax year 20 Date received
COMPLETED BY THE PETITIONER
PART 1. Taxpayer Information
Taxpayer name Representative
Mailing
address
for notices
Email
Phone
The standard way to receive information is by US mail. If possible, I prefer to receive information by email fax.
I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
I will not attend the hearing but would like my evidence considered. In this instance only, you must submit duplicate copies
of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to
your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County
PART 2. Reason for Petition Check all that apply.
I was denied the transfer of the assessment difference from my previous homestead to my new homestead.
I disagree with the assessment difference calculated by the property appraiser f or transfer to my new homestead.
I believe the amount that should be transferred is: $
I filed late with the property appraiser for the transfer of my homestead assessment difference. Late -filed homestead
assessment difference petitions must include a copy of the application filed with, and date-stamped by, the property
appraiser.
My previous homestead is in a different county. I am appealing action of the property appraiser in that county.
Enter the time (in minutes) you will need to present your case. Most hearings take 15 minutes. The VAB is not bound by
the requested time.
There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your
evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the
property appraiser's evidence. At the hearing, you have the right to have witnesses sworn.
You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a
copy of your property record card containing information relevant to the computation of your current assessment, with
confidential information redacted. When the property appraiser receives the petition, he or she will either send the
property record card to you or notify you how to obtain it online.
Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will
assign a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition
is completing part 4, the taxpayer must sign the petition in part 3. Alternatively, the taxpayer’s written aut horization or
power of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in
part 5 (s. 194.011(3), F.S.). Please complete one of the signatures below.
This petition does not authorize the consideration or adjustment of
the just, assessed, or taxable value of the previous homestead.
85
DR-486PORT
R. 01/17
Page 2
PART 3. Taxpayer Signature
Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you
without attaching a completed power of attorney or authorization for representation to this form.
Written authorization from the taxpayer is required for access to confidential information from the property appraiser or
tax collector.
I authorize the person I appoint in part 5 to have access to any confidential information related to this petition.
Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read
this petition and the facts stated in it are true.
Signature, taxpayer Print name Date
PART 4. Employee, Attorney, or Licensed Professional Signature
Complete part 4 if you are the taxpayer’s or an affiliated entity’s employee or you are one of the following licensed
representatives.
I am (check any box that applies):
An employee of (taxpayer or an affiliated entity).
A Florida Bar licensed attorney (Florida Bar number ).
A Florida real estate appraiser licensed under chapter 475, Florida Statutes (license number ).
A Florida real estate broker licensed under chapter 475, Florida Statutes (license number ).
A Florida certified public accountant licensed under chapter 473, Florida Statutes (license number ).
I understand that written authorization from the taxpayer is required for access to confidential information from the
property appraiser or tax collector.
Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer’s behalf, and I declare that I
am the owner’s authorized representative for purposes of filing this petition and of becoming an agent for service of
process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature, representative Print name Date
PART 5. Unlicensed Representative Signature
Complete part 5 if you are an authorized representative not listed in part 4 above.
I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4
above AND (check one)
Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the
taxpayer’s authorized signature OR the taxpayer’s authorized signature is in part 3 of this form.
I am an uncompensated representative filing this petition AND (check one)
the taxpayer’s authorization is attached OR the taxpayer’s authorized signature is in part 3 of this form.
I understand that written authorization from the taxpayer is required for access to confidential information from the
property appraiser or tax collector.
Under penalties of perjury, I declare that I am the owner’s authorized representative for purposes of filing this petition an d
of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this peti tion and
the facts stated in it are true.
Signature, representative Print name Date
86
DR-486A
N. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
WRITTEN AUTHORIZATION FOR REPRESENTATION
BEFORE THE VALUE ADJUSTMENT BOARD
Section 194.034(1)(c), Florida Statutes
You may use this form to authorize an uncompensated representative to represent you in value
adjustment board proceedings. This form or other written authorization accompanies the petition at the
time of filing.
COMPLETED BY PETITIONER
I, (name), authorize (name) to, without compensation, act
on my behalf and present testimony and other evidence before the County Value Adjustment
Board.
This written authorization is effective immediately and is valid only for one assessment year.
This written authorization is limited to the 20 assessment year concerning the parcel(s) or account(s) below.
I authorize the person I appointed above to have access to confidential information related to the following
parcel(s) or account(s).
Parcel
ID/Account # Parcel
ID/Account #
Parcel
ID/Account #
Parcel
ID/Account #
Parcel
ID/Account # Parcel
ID/Account #
Parcel
ID/Account #
Parcel
ID/Account #
Signature of taxpayer/owner Print name Date
Taxpayer’s/owner’s phone number
Note: Correspondence will be sent to the mailing or email address on the petition.
87
DR-486POA
N. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
POWER OF ATTORNEY FOR REPRESENTATION
BEFORE THE VALUE ADJUSTMENT BOARD
Section 194.034(1)(b), Florida Statutes
You may use this form to grant power of attorney for representation in value adjustment board proceedings.
This form or other power of attorney accompanies the petition at the time of filing.
COMPLETED BY PETITIONER
I, (name), appoint (name) as my attorney-in-fact to present
evidence and testimony and act on my behalf in any lawful way before the County Value
Adjustment Board.
This power of attorney is effective immediately and is valid only for one assessment year.
This power of attorney is limited to the 20 assessment year concerning the parcel(s) or account(s) below.
I authorize the person I appointed above to have access to confidential information related to the following
parcel(s) or account(s).
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
Parcel ID/Account # Parcel ID/Account #
This power of attorney is further limited as follows:
Signature of taxpayer/owner Print name Date
State of Florida
County of
The foregoing instrument was acknowledged before me this day of , 20 , by
(name), who signed in the
presence of these witnesses:
Witness signature Witness signature
Personally known OR produced identification
Signature of Notary Public
Type of identification produced
Print, type, or stamp commissioned name of Notary Public
88
VALUE ADJUSTMENT BOARD
WITHDRAWAL OF PETITION
To the value adjustment board of County
Address
From Taxpayer Representative
Parcel ID Petition #
Property
address
Mailing
address
Email Phone
I do not wish to have a decision entered by the board or special magistrate. I understand that
withdrawing this petition may mean I lose my right to file an appeal of the assessment in circuit court.*
The petition is withdrawn for the reason below.
The petitioner agrees with the determination of the property appraiser or tax collector.
The petitioner and property appraiser or tax collector have reached a settlement.
Value settled on $
The petitioner does not agree with the decision or assessment of the property appraiser or tax collector
but no longer wishes to pursue a remedy through the value adjustment board.
Other reason, specify:
OR
Signature, taxpayer Signature, petitioner or representative
If signed by a representative, I am authorized to withdraw
this petition.
Print name Date Print name Date
*If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in ci rcuit
court to further contest your assessment (sections 193.155(8)(l), 194.036, 194.171(2), 196 .151, and 197.2425, F.S.).
DR-485WI
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
89
FORMS
Miscellaneous Forms for Use by VAB Clerks
90
DR-481
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
County Petition # Petition type
Petitioner name VAB contact
Address Address
Parcel number,
account number,
or legal address
Phone
Email
YOUR HEARING INFORMATION
Hearing date Hearing address and room
Time
(if block of time,
beginning and end
times)
Time reserved
Bring copies of your evidence, in addition to what you have provided to the property appraiser.
Evidence becomes part of the record and will not be returned.
Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you
or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as
soon as possible.
You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S.
As defined in that section, “good cause” means circumstances beyond the control of the person seeking to
reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing.
You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit
your evidence directly to the property appraiser at least 15 days before the hearing and make a written request
for the property appraiser's evidence. If you want to participate in the evidence exchange, your evidence is due
by at . At the hearing, you have the right to have witnesses sworn.
______________________________________________
Signature, deputy clerk Date
For a list of potential
magistrates Phone Web
For a copy of the value
adjustment board uniform rules
of procedure
Phone Web
If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to
you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are
hearing or voice impaired, call .
A hearing has been scheduled for
☐ your petition
☐ the continuation of your hearing after remand
☐ other
VALUE ADJUSTMENT BOARD
NOTICE OF HEARING
Section 194.032, Florida Statutes
91
VALUE ADJUSTMENT BOARD
CLERK’S NOTICE
County
To From
Address
Clerk, Value Adjustment Board
Petition # Phone
Representative # Email
This notice will inform the parties of the following action taken on the petition.
You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.015(9), F.A.C.)
The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk’s
notice. (Rule 12D-9.015(9), F.A.C.)
The board found good cause for your failure to file your petition on tim e. The clerk will schedule a hearing by
separate notice (Rule 12D-9.015(11), F.A.C.)
The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for
hearing. (Rule 12D-9.015(11), F.A.C.)
Your petition was returned. There was no filing fee included with the petition.
We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk
when you receive this notice.
The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the
revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify
the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.)
The board found good cause to reschedule your hearing. Your new hearing date will be sent to you.
The board did not find good cause to reschedule your hearing. Your hearing will be held on
at .
Other, specify
Certificate of Service
I certify a true copy was served by US mail or the method
requested on the petitioner’s form on:
petitioner
other
A copy was provided to the property appraiser.
Signature, deputy clerk Date
DR-485WCN
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
92
CROSS-COUNTY NOTICE OF APPEAL AND PETITION DR-486XCO
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE R. 12/09
Rule 12D-16.002
Florida Administrative Code
For use by the Clerk of the Value Adjustment Board (VAB)
Completed by VAB Clerk in the County of the New Homestead
To: Clerk of the VAB, County of From: Clerk of the VAB, County of
Contact
Name
Contact
Name
Address Address
Phone ext. Phone ext.
Email Email
Fax Fax
The attached petition appeals actions of the property appraiser in your county.
I certify that this petition to the Value Adjustment Board was filed with me on (Date)
_______________________________________________
Signature, clerk of the value adjustment board
INSTRUCTIONS
Clerk of the VAB, County of the New Homestead
Use this form if a petition is filed because:
1. A taxpayer does not agree with the amount of the assessment limitation difference for which the
taxpayer qualifies as stated by the property appraiser in the county of the previous homestead, or
2. The property appraiser in the county of the previous homestead
a. has said that the taxpayer does not qualify to transfer any assessment limitation difference, or
b. has not provided sufficient information to grant the assessment difference transfer.
When a taxpayer files a petition to the VAB in the county of the new homestead property, the clerk of the VAB
in that county will send this notice, Form DR-486XCO, to the clerk of the VAB in the county of the previous
homestead if the petition form DR-486PORT check box indicates there is an issue with the homestead in the
previous county. Attach the taxpayer’s petition form.
Clerk of the VAB, County of the Previous Homestead
The attached petition appeals the actions of the property appraiser in your county. If your VAB has already
adjourned, it must reconvene. When the VAB makes a decision on the attached petition, promptly send a copy
of the decision to the petitioner and the clerk of the VAB in the county of the new homestead.
93
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
R. 12/09
Section 193.122, Florida Statutes Rule 12D-16.002
Florida Administrative Code
Tax Roll Year 20
The Value Adjustment Board of County, after approval of the assessment roll below by the
Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and
the Value Adjustment Board is satisfied that the
(Check one.) Real Property Tangible Personal Property
assessment for our county includes all property and information required by the statutes of the State of
Florida and the requirements and regulations of the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. The roll will be delivered to the property appraiser of this county on the date of this
certification. The property appraiser will adjust the roll accordingly and make all extensions to show the
tax attributable to all taxable property under the law.
The following figures* are correct to the best of our knowledge:
1. Taxable value of real property tangible personal property
assessment roll as submitted by the property appraiser to the value
adjustment board
$
2. Net change in taxable value due to actions of the Board $
3. Taxable value of real property tangible personal property
assessment roll incorporating all changes due to action of the value
adjustment board
$
*All values entered should be county taxable values. School and other taxing authority values may differ.
Signature, Chair of the Value Adjustment Board Date
Continued on page 2
94
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
R. 12/09
Page 2 of 2
PROCEDURES Tax Roll Year 20
The value adjustment board has met the requirements below. Check all that apply.
The board:
1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all
actions reported by the VAB clerk or the legal counsel to comply with the checklist.
2. Verified the qualifications of special magistrates, including if special magistrates completed the
Department’s training.
3. Based the selection of special magistrates solely on proper qualifications and the property
appraiser did not influence the selection of special magistrates.
4. Considered only petitions filed by the deadline or found to have good cause for filing late.
5. Noticed all meetings as required by section 286.011, F.S.
6. Did not consider ex parte communications unless all parties were notified and allowed to object
to or address the communication.
7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
8. Ensured that all decisions contained the required findings of fact and conclusions of law.
9. Allowed the opportunity for public comment at the meetings where the recommended decisions
of special magistrates were considered or board decisions were adopted.
10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida
Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board’s attention.
All board members and the board’s legal counsel have read this certification.
The board must submit this certification to the Department of Revenue before it publishes the notice of
the findings and results required by section 194.037, F.S.
On behalf of the entire value adjustment board, I certify that the above statements are true and that the
board has met all the requirements in Chapter 194, F.S., and Department rules.
After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll
that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this
certification shall be delivered to the property appraiser to attach to each copy of the assessment roll
prepared by the property appraiser.
Signature, Chair of the Value Adjustment Board Date
95
INITIAL CERTIFICATION OF
THE VALUE ADJUSTMENT BOARD
Section 193.122, Florida Statutes
DR-488P
N. 12/09
Rule 12D-16.002
Florida Administrative Code
Tax Roll Year 20
The Value Adjustment Board of County has not completed its hearings and certifies on
order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that
the
(Check one.) Real Property Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property and
information required by the statutes of the State of Florida and the requirements and regulations of the
Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as
part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form
DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The
property appraiser will make all extensions to show the tax attributable to all taxable property
under the law.
Signature, Chair of the Value Adjustment Board Date
96
Members of the Board
Honorable Board of County Commissioners, District No.
Honorable Board of County Commissioners, District No.
Honorable School Board, District No.
Citizen Member Business owner within the school district
Citizen Member Homestead property owner
The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to
property tax assessments, exemptions, classifications, and tax deferrals.
Summary of Year’s Actions
Number of Parcels Reduction in
County Taxable Value
Due to Board Actions
Shift in
Taxes
Due to Board Actions
Type of Property Exemptions Assessments* Both
Granted Requested Reduced Requested Withdrawn
or settled
Residential
Commercial
Industrial and
miscellaneous
Agricultural or
classified use
High-water recharge
Historic commercial
or nonprofit
Business machinery
and equipment
Vacant lots and
acreage
TOTALS
All values should be county taxable values. School and other taxing authority values may differ.
*Includes transfer of assessment difference (portability) requests.
If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board.
Chair’s name Phone
Clerk’s name Phone
NOTICE
TAX IMPACT OF VALUE ADJUSTMENT BOARD
County Tax Year
DR-529
R. 12/09
Rule 12D-16.002
Florida Administrative Code
97
FORMS
Decision Forms
98
DECISION OF THE VALUE ADJUSTMENT BOARD
DENIAL FOR NON-PAYMENT
Section 194.014, Florida Statutes
County
DR-485D
N. 3/12 TC
Rule 12D-16.002
Florida Administrative Code
Provisional
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
INFORMATION ABOUT PAYMENTS
Florida law requires the value adjustment board to deny a petition if the petitioner does not make the payment
required below before the taxes become delinquent, usually on April 1. These payment requirements are
summarized below.
Required Payment for Appeal of Assessment
For petitions on the value, including portability, the required payment must include:
• All of the non-ad valorem assessments, and
• A partial payment of at least 75 percent of the ad valorem taxes,
• Less applicable discounts under s. 197.162, F.S. (s. 194.014 (1)(a), F.S.)
Required Payment for Other Appeals
For petitions on the denial of a classification or exemption, or based on an argument that the property
was not substantially complete on January 1, the required payment must include:
• All of the non-ad valorem assessments, and
• The amount of the tax that the taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162, F.S. (s. 194.014 (1)(b), F.S.)
cc: County Property Appraiser
Department of Revenue, Property Tax Oversight, P.O. Box 3000, Tallahassee, FL 32315-3000
Petitioner
Mailing
address
Petition #
Property
address, if
different
Parcel ID
Appeal of Assessment
Tax year
Denial of classification or exemption
Whether the property was substantially complete on Jan 1
The Value Adjustment Board (VAB) has denied your petition.
According to the tax collector’s records your taxes became delinquent on . The tax
collector's records also reflect that the payment requirements for petitions pending before the VAB have
not been met.
If you have evidence that your required payment was made before the delinquent date, please contact our
office immediately at
If you are not satisfied with this decision of the VAB, you have the right to file a lawsuit in circuit court to
further contest your assessment. (Ss. 193.155(8)(l), 194.036, 194.171(2), and 196.151, F.S.)
99
<VAB return address>
<Petitioner name>
<Petitioner address>
Tax year:
Agenda or petition number:
Account or parcel number:
Date of decision:
Date notice mailed:
Certification date:
--------------------------------------------------------------------------------------------------------------------
DR-485M, R. 11/12
Rule 12D-16.002, F.A.C., Eff. 11/12
NOTICE OF DECISION OF THE VALUE ADJUSTMENT BOARD
County, Florida
The Value Adjustment Board (VAB) approved and adopted as its decision the
special magistrate’s written recommendations, previously mailed to you on
the “Decision of the Value Adjustment Board” form.
The Special Magistrate’s written recommendations indicate whether tax relief
has been granted by the VAB. This assessment(s) was certified on the date on
the reverse side of this notice and has been incorporated into the final tax roll.
If you are not satisfied after you are notified of the final decision of the VAB,
you have the right to file a lawsuit in circuit court to further contest your
assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and
197.2425, Florida Statutes.)
Value Adjustment Board
100
DR-485R
N. 12/09
Rule 12D-16.002
Florida Administrative Code
VALUE ADJUSTMENT BOARD
REMAND TO PROPERTY APPRAISER
Section 1. Completed by Value Adjustment Board or Special Magistrate
Petition # County Parcel ID Date
To: Property Appraiser From: Clerk or Special Magistrate
Name Name
Address Address
The value adjustment board or special magistrate has:
Determined that the property appraiser’s value is
incorrect (section 194.301, F.S.).
Granted a property classification.
Include findings of fact on which this remand decision is based or reference and attach Form DR-485V, Form DR-485XC, or other
document with these items completed.
Include conclusions of law on which this remand decision is based or reference and attach Form DR -485V, Form DR-485XC, or other
document with these items completed.
Appropriate remand directions to property appraiser:
The board retains authority to make a final decision on this petition.
Section 1. Completed by Property Appraiser
Provide a revised just value or a classified use value and return this form to the clerk of the board.
Just Valuation OR Classified Use Valuation
Previous $ Revised $ $
Signature, property appraiser Print name Date
Use additional pages, if needed.
101
DECISION OF THE VALUE ADJUSTMENT BOARD
VALUE PETITION
_______ County
The actions below were taken on your petition.
These actions are a recommendation only, not final These actions are a final decision of the VAB
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit
in circuit court to further contest your assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 196.151,
and 197.2425, Florida Statutes.)
Petition # Parcel ID
Petitioner name ___________________________
The petitioner is: taxpayer of record taxpayer’s
representative
other, explain:
Property
address
Decision Summary Denied your petition Granted your petition Granted your petition in part
Value
Lines 1 and 4 must be completed
Value from
TRIM Notice
Before Board Action
Value presented by property
appraiser
Rule 12D-9.025(10), F.A.C.
After Board
Action
1. Just value, required
2. Assessed or classified use value,* if
applicable
3. Exempt value,* enter “0” if none
4. Taxable value,* required
*All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.)
Reasons for Decision Fill-in fields will expand, or add pages as needed.
Findings of Fact
Conclusions of Law
Recommended Decision of Special Magistrate Finding and conclusions above are recommendations.
Signature, special magistrate Print name Date
Signature, VAB clerk or special representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on ______ at ______
Address _________________________________________________________________________
If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be
considered. To find the information, please call __________ or visit our website at ______________.
Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
DR-485V
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
102
DECISION OF THE VALUE ADJUSTMENT BOARD
EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE
TRANSFER, CHANGE OF OWNERSHIP OR CONTROL,
OR QUALIFYING IMPROVEMENT PETITION
Decision Summary Denied your petition Granted your petition Granted your petition in part
Lines 1 and 4 must be completed Value from
TRIM Notice
Value before Board Action
Value presented by property
appraiser
Rule 12D-9.025(10), F.A.C.
Value after
Board Action
1. Just value, required
2. Assessed or classified use value,* if
applicable
3. Exempt value,* enter “0” if none
4. Taxable value,* required
*All values entered should be county taxable values. School and other taxing authority values may differ.
(Section 196.031(7), F.S.)
Reason for Petition
Homestead Widow/er Blind Totally and permanently disabled veteran
Low-income senior Disabled Disabled veteran Use classification, specify __________
Parent/grandparent assessment reduction Deployed military Use exemption, specify ____________
Transfer of homestead assessment difference Qualifying improvement
Change of ownership or control Other, specify __________________
Reasons for Decision Fill-in fields will expand, or add pages as needed.
Findings of Fact
Conclusions of Law
Recommended Decision of Special Magistrate The finding and conclusions above are recommendations.
Signature, special magistrate Print name Date
Signature, VAB clerk or special representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on at AM PM.
Address ________________________________________________________________________________
If the line above is blank, please call ______________ or visit our website at __________________________.
Final Decision of the Value Adjustment Board
Signature, chair, value adjustment board Print name Date of decision
Signature, VAB clerk or representative Print name Date mailed to parties
The actions below were taken on your petition in ____________________ County.
These actions are a recommendation only, not final. These actions are a final decision of the VAB.
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in cir cuit
court to further contest your assessment. (See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425,
Florida Statutes.)
Petition # Parcel ID
Petitioner name
The petitioner is: taxpayer of record representative
other, explain: _____________________________
Property
address
DR-485XC
R. 01/17
Rule 12D-16.002
F.A.C.
Eff. 01/17
103
FORMS
Property Appraiser and Tax Collector Notices to Taxpayers
104
NOTICE OF DISAPPROVAL OF APPLICATION FOR
PROPERTY TAX EXEMPTION OR CLASSIFICATION
BY THE COUNTY PROPERTY APPRAISER
DR-490
R. 11/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
To: County
Parcel ID or property description
YOUR APPLICATION FOR THE ITEM(S) BELOW WAS DENIED
EXEMPTION DENIED
Homestead – up to $50,000 Total and permanent disability (quadriplegics)
Additional homestead – age 65 and older Total and permanent disability (paraplegic, hemiplegic, wheelchair
required for mobility, legally blind) Widowed - $500 Blind - $500
Disabled - $500 Disabled veteran - $5,000 Veteran’s service connected (total and permanent disability)
Deployed military Disabled veteran discount
Other exemptions, explain:
CLASSIFICATION DENIED Agricultural High-water recharge Historic Conservation
OTHER DENIAL describe:
THIS DENIAL IS Total Partial If partial, explain.
REASON FOR DENIAL OR PARTIAL DENIAL On January 1 of the tax year you did not:
Make the property claimed as homestead your
permanent residence. (ss. 196.011 and 196.031, F.S.)
Meet income requirements for additional homestead,
age 65 and older. (s. 196.075, F.S.).
Have legal or beneficial title to your property. Use the property for the specified purpose. (Ch. 193, F.S.)
Meet other statutory requirements, specifically:
If you disagree with this denial, the Florida Property Taxpayer’s Bill of Rights recognizes your right to an informal conference
with the local property appraiser. You may also file an appeal with the county value adjustment board, according to
sections 196.011 and 196.193, Florida Statutes. Petitions involving denials of exemptions or classifications are due by the
30th day after the mailing of this notice, whether or not you schedule an informal conference with the property appraiser.
Signature, property appraiser or deputy
County Date
PROPERTY APPRAISER CONTACT
Print name Web site
Mailing
address
Email
Phone
Fax
VALUE ADJUSTMENT BOARD CONTACT
Web site Phone
Email Fax
105
NOTICE OF DENIAL OF TRANSFER OF
HOMESTEAD ASSESSMENT DIFFERENCE
DR-490PORT
R. 12/09
Rule 12D-16.002
Florida Administrative Code
TC
To: From Property Appraiser, County of
Contact name
Address
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County
Your application to transfer an assessment difference from our previous homestead to your new homestead
was not approved because:
1. The information provided on your application was inaccurate or incomplete and could not be verified.
2. The property appraiser from the county of your previous homestead could not verify your homestead
information.
3. The property appraiser from the county of your previous homestead did not provide sufficient information
to grant a transfer of assessment difference to the new homestead.
4. The property identified as your previous homestead did not have homestead exemption in either of the
two preceding years.
5. The homestead exemption is still being claimed on your previous homestead and is inconsistent with your
transfer of a homestead assessment difference.
6. You did not establish your new homestead within the required time, or otherwise do not qualify for
homestead exemption.
7. You did not meet other statutory requirements, specifically:
If you disagree with this denial, the Florida Property Taxpayer’s Bill of Rights recognizes your right to an informal
conference with the local property appraiser. You may also file an appeal with the county value adjustment board,
according to section 193.155(8)(j), Florida Statutes. Petitions involving denials of transfer of homestead assessment
difference are due by the 25th day after the mailing of the Notice of Proposed Property Taxes.
Signature, property appraiser or deputy County Date
PROPERTY APPRAISER CONTACT
Print name Email
Mailing
address
Phone
Fax
VALUE ADJUSTMENT BOARD CONTACT
Email Phone Fax
106
DISAPPROVAL OF APPLICATION
FOR TAX DEFERRAL
Homestead, Affordable Rental Housing, or Working Waterfront
DR-571A
R. 11/12
Rule 12D-16.002
Florida Administrative Code
Effective 11/12
Parcel ID County
To Type of Property
Homestead
Affordable rental housing
Recreational or commercial working waterfront
Your application for deferral of tax payments was denied because
The total of deferred taxes, non-ad valorem assessments and interest, and all other unsatisfied liens
on the property is more than 85% of the just value of the property.
The total of the primary mortgage financing is more than 70% of the just value of the property.
You did not meet other statutory requirements, specifically: Field will expand online or add pages, if needed.
If you disagree with this denial, the Florida Property Taxpayer’s Bill of Rights recognizes your right to an
informal conference with the local tax collector. You may also file an appeal with the county value adjustment
board, according to section 197.2425, Florida Statutes. Petitions involving denials of tax deferrals are due
by the 30th day after the mailing of this notice, whether or not you schedule an informal conference with
the tax collector.
A copy of this notice was personally delivered or sent by registered mail to the applicant.
Signature, tax collector Date mailed
Contact name Email
Address Phone
Fax
107
CHECKLISTS
108
Value Adjustment Board (VAB) Checklist
Organizational Meeting of the VAB
(Rule 12D-9.013, F.A.C.)
06/01/2015
This checklist is a guide to help VAB clerks make sure that the VAB performs all the required actions and
responsibilities specified in the Florida Department of Revenue’s Rule 12D-9.013, Florida Administrative Code.
The VAB:
Held at least one organizational meeting before VAB hearings started.
Gave reasonable notice of every organizational meeting as s. 286.011, F.S., and other provisions of law
require, including the:
Date, time, and location of the meeting.
Purpose of the meeting.
Advice that any person who anticipates that he or she will appeal a decision of the VAB should make sure a
verbatim record of the proceeding is made (see s. 286.0105, F.S.).
At this organizational meeting, the VAB:
Regarding private board legal counsel:
Appointed or ratified legal counsel as the first
action at the meeting (see s. 194.015, F.S.).
Introduced every VAB member and VAB clerk
staff and provided their contact information.
Appointed or ratified special magistrates (if the
VAB is using them for this year).
Made available to everyone (VAB-related
persons and the public):
Rule Chapter 12D-9, F.A.C. (Requirements for
Value Adjustment Boards in Administrative
Reviews; Uniform Rules of Procedure for
Hearings Before Value Adjustment Boards).
Rule Chapter 12D-10, F.A.C. (Value Adjustment
Board).
All “guidelines” documents adopted by Rule
Chapter 12D-51, F.A.C. (Standard Assessment
Procedures and Standard Measures of Value;
Guidelines).
Requirements of Florida’s Government in the
Sunshine and open government laws and where
to find the manual on Government in the
Sunshine.
Chapters 192, 193, 194, and 195 of the Florida
Statutes (see s. 194.011, F.S.).
Decided to impose a petition filing fee (of no
more than $15) for the current year by adopting
or ratifying a resolution to impose it (see s.
194.013, F.S.).
Discussed general information on:
Florida’s property tax system.
Roles of participants in this system.
How taxpayers can participate in this system.
Property taxpayer rights.
If it has local administrative procedures and
forms:
Discussed the new or revised procedures and
forms.
Took testimony on these procedures and forms.
Adopted or ratified the procedures and forms.
Made these local procedures and forms
available to the public, including on the VAB
clerk’s website.
Announced a tentative schedule for its required
activities based on these considerations:
The number of petitions filed.
The possibility that activities might have to be
rescheduled.
The requirement that the VAB continue in
session until it has heard all petitions (see s.
194.032, F.S.).
109
Value Adjustment Board (VAB) Checklist 06/01/2015
Prehearing
(Rule 12D-9.014, F.A.C.)
VAB Structure and Requirements
The VAB complied with s. 194.015, F.S., in that:
The composition of the VAB met the law’s
requirements.
No member represented other government
entities or taxpayers in any administrative or
judicial review of property taxes.
No citizen member was a member or employee
of a taxing authority during his or her service on
the VAB.
The VAB appointed legal counsel as provided
in and according to the requirements of s.
194.015, F.S.
The VAB reviewed all VAB and special
magistrate procedures and forms to make sure
they complied with Chapter 194, F.S., and Rule
Chapter 12D-9, F.A.C.
For All VAB Meetings, the VAB
Provided reasonable notice as s. 286.011, F.S.,
requires.
Made sure that it held every meeting as
provided by law.
For Any Organizational Meeting, the VAB
Provided the Florida Department of Revenue’s
uniform VAB procedures, as adopted in Rule
Chapter 12D-9, F.A.C., at the organizational
meeting.
Gave copies of these procedures to VAB
members and special magistrates.
Provided these procedures on the VAB clerk’s
website, if the clerk had one.
Preparing Special Magistrates or the VAB
Members to Hear Petitions
If the VAB will use special magistrates to hear
petitions, the VAB:
Verified the qualifications of every special
magistrate.
Selected every special magistrate:
Based solely on proper experience and
qualifications.
Without influence from the property
appraiser or any petitioner.
Verified that every special magistrate received
the Florida Department of Revenue (DOR)
training and provided a certificate.
Verified that every special magistrate with less
than five years of required experience:
Successfully completed DOR’s training,
including updates.
Passed the training exam.
Received certification.
If the county does not use special magistrates:
Every VAB member received DOR’s training.
Or the VAB’s legal counsel received DOR’s
training.
Notification to All Municipalities Affected by
Filed VAB Petitions
The VAB has given notice to the chief executive
of every municipality in the county whenever it
has taken an appeal about any property in the
municipality, as required by s. 193.116, F.S.
General Compliance
The VAB complied with all other requirements
of Chapter 194, F.S., and Rule Chapter 12D-9,
F.A.C.
Prehearing Requirements for the VAB Clerk
(see Rule 12D-9.014(1) and (2), F.A.C.)
I did not allow the holding of any scheduled
hearings on petitions until the VAB legal
counsel had verified that the VAB had met all
requirements of Chapter 194, F.S., and Rule
Chapter 12D-9, F.A.C.
I notified the VAB’s legal counsel and the VAB’s
chair of any actions which the VAB needs to
comply with subsection (1) of Rule 12D-9.014,
F.A.C.
Prehearing Actions That VAB Legal Counsel Must Verify
(see Rule 12D-9.014(1)(a) – (m), F.A.C.)
110
APPENDIX
OTHER LEGAL RESOURCES
AND
REFERENCE MATERIALS
111
Introduction
These materials are an additional resource to be referenced in combination with the
Uniform Policies and Procedures Manual. This set of documents is available on the
Department’s website along with the manual. The board clerk should make this set of
documents available on an existing website or provide a link to the Department’s website.
This set of Other Legal Resources and Reference Materials contains:
1. Parts of the Florida Constitution, Florida Statutes, and Florida Administrative Code,
that address the production of original assessments.
These documents are limited to provisions of law that relate to the production of
original assessment rolls by property appraisers. Value adjustment boards and
special magistrates are not authorized to produce original assessments, but they are
authorized to conduct administrative reviews of assessments that include
establishing revised assessments when required by law. Value adjustment boards
and special magistrates must use these same provisions of law, when applicable, in
the administrative review of assessments produced by property appraisers.
2. Department’s Guidelines
a. The Florida Real Property Appraisal Guidelines
b. Tangible Personal Property Appraisal Guidelines
c. Classified Use Real Property Guidelines for Agricultural Property
The guidelines are required by law and are intended to be used as aid and assistance
in the production of original assessment rolls by property appraisers. The guidelines
do not have the force or effect of law. Within the scope of their authority and when
appropriate, value adjustment boards and special magistrates may consider these
guidelines in the administrative review of assessments.
3. Taxpayer brochure: Petitions to the Value Adjustment Board
4. Links to internet resources
112
Appendix Contents:
Other Legal Resources and Reference Materials
Florida Constitution, Article VII:
Page
Section 1. Taxation; Appropriations; State Expenses; State Revenues ................. 113
Section 2. Taxes; Rate ........................................................................................... 114
Section 3. Taxes; Exemptions ................................................................................. 114
Section 4. Taxation; Assessments ......................................................................... 115
Section 6. Homestead Exemptions .......................................................................... 119
Florida Statutes:
Chapter 192 Taxation; General Provisions ................................................................. 121
Chapter 193 Assessments ......................................................................................... 132
Part I General Provisions .................................................................................. 132
Part II Special Classes of Property .................................................................. 160
Chapter 195 Property Assessment Administration and Finance (Excerpt) ............... 175
Chapter 196 Exemption ............................................................................................ 180
Chapter 197 Tax Collections; Sales; and Liens (Excerpt) ........................................ 228
Chapter 200 Determination of Millage (Excerpt) ..................................................... 234
Florida Administrative Code: (Excerpts)
Chapter 12D-5 Agricultural and Outdoor Recreational or Park Lands ......................... 238
Chapter 12D-6 Mobile Homes, Prefabricated or Modular Housing Units,
Pollution Control Devices, and Fee Time-Share Developments .......... 242
Chapter 12D-7 Exemptions ............................................................................................. 247
Chapter 12D-8 Assessment Roll Preparation and Approval (Excerpt) ......................... 261
Chapter 12D-13 Tax Collectors Rules and Regulations (Excerpt) ............................... 314
Department’s Guidelines .............................................................................. 319
Taxpayer brochure: Petitions to the Value Adjustment Board ................... 320
Links to internet resources........................................................................... 323
Article VII Florida Constitution
113
EXCERPT OF ARTICLE VII
FINANCE AND TAXATION
SECTION 1. Taxation;
appropriations;
state expenses; state
revenue limitation.
SECTION 2. Taxes; rate.
SECTION 3. Taxes; exemptions.
SECTION 4. Taxation;
assessments.
SECTION 6. Homestead
exemptions.
SECTION 1. Taxation;
appropriations; state expenses;
state revenue limitation.—
(a) No tax shall be levied except in
pursuance of law. No state ad valorem taxes
shall be levied upon real estate or tangible
personal property. All other forms of
taxation shall be preempted to the state
except as provided by general law.
(b) Motor vehicles, boats, airplanes,
trailers, trailer coaches and mobile homes,
as defined by law, shall be subject to a
license tax for their operation in the amounts
and for the purposes prescribed by law, but
shall not be subject to ad valorem taxes.
(c) No money shall be drawn from the
treasury except in pursuance of
appropriation made by law.
(d) Provision shall be made by law for
raising sufficient revenue to defray the
expenses of the state for each fiscal period.
(e) Except as provided herein, state
revenues collected for any fiscal year shall
be limited to state revenues allowed under
this subsection for the prior fiscal year plus
an adjustment for growth. As used in this
subsection, “growth” means an amount
equal to the average annual rate of growth in
Florida personal income over the most
recent twenty quarters times the state
revenues allowed under this subsection for
the prior fiscal year. For the 1995-1996
fiscal year, the state revenues allowed under
this subsection for the prior fiscal year shall
equal the state revenues collected for the
1994-1995 fiscal year. Florida personal
income shall be determined by the
legislature, from information available from
the United States Department of Commerce
or its successor on the first day of February
prior to the beginning of the fiscal year.
State revenues collected for any fiscal year
in excess of this limitation shall be
transferred to the budget stabilization fund
until the fund reaches the maximum balance
specified in Section 19(g) of Article III, and
thereafter shall be refunded to taxpayers as
provided by general law. State revenues
allowed under this subsection for any fiscal
year may be increased by a two-thirds vote
of the membership of each house of the
legislature in a separate bill that contains no
other subject and that sets forth the dollar
amount by which the state revenues allowed
will be increased. The vote may not be taken
less than seventy-two hours after the third
reading of the bill. For purposes of this
subsection, “state revenues” means taxes,
fees, licenses, and charges for services
imposed by the legislature on individuals,
businesses, or agencies outside state
government. However, “state revenues”
does not include: revenues that are
necessary to meet the requirements set forth
in documents authorizing the issuance of
bonds by the state; revenues that are used to
provide matching funds for the federal
Medicaid program with the exception of the
revenues used to support the Public Medical
Assistance Trust Fund or its successor
program and with the exception of state
matching funds used to fund elective
Article VII Florida Constitution
114
expansions made after July 1, 1994;
proceeds from the state lottery returned as
prizes; receipts of the Florida Hurricane
Catastrophe Fund; balances carried forward
from prior fiscal years; taxes, licenses, fees,
and charges for services imposed by local,
regional, or school district governing
bodies; or revenue from taxes, licenses,
fees, and charges for services required to be
imposed by any amendment or revision to
this constitution after July 1, 1994. An
adjustment to the revenue limitation shall be
made by general law to reflect the fiscal
impact of transfers of responsibility for the
funding of governmental functions between
the state and other levels of government.
The legislature shall, by general law,
prescribe procedures necessary to
administer this subsection.
History.—Am. H.J.R. 2053, 1994; adopted
1994.
SECTION 2. Taxes; rate.—
All ad valorem taxation shall be at a
uniform rate within each taxing unit, except
the taxes on intangible personal property
may be at different rates but shall never
exceed two mills on the dollar of assessed
value; provided, as to any obligations
secured by mortgage, deed of trust, or other
lien on real estate wherever located, an
intangible tax of not more than two mills on
the dollar may be levied by law to be in lieu
of all other intangible assessments on such
obligations.
SECTION 3. Taxes;
exemptions.—
(a) All property owned by a
municipality and used exclusively by it for
municipal or public purposes shall be
exempt from taxation. A municipality,
owning property outside the municipality,
may be required by general law to make
payment to the taxing unit in which the
property is located. Such portions of
property as are used predominantly for
educational, literary, scientific, religious or
charitable purposes may be exempted by
general law from taxation.
(b) There shall be exempt from
taxation, cumulatively, to every head of a
family residing in this state, household
goods and personal effects to the value fixed
by general law, not less than one thousand
dollars, and to every widow or widower or
person who is blind or totally and
permanently disabled, property to the value
fixed by general law not less than five
hundred dollars.
(c) Any county or municipality may,
for the purpose of its respective tax levy and
subject to the provisions of this subsection
and general law, grant community and
economic development ad valorem tax
exemptions to new businesses and
expansions of existing businesses, as
defined by general law. Such an exemption
may be granted only by ordinance of the
county or municipality, and only after the
electors of the county or municipality voting
on such question in a referendum authorize
the county or municipality to adopt such
ordinances. An exemption so granted shall
apply to improvements to real property
made by or for the use of a new business and
improvements to real property related to the
expansion of an existing business and shall
also apply to tangible personal property of
such new business and tangible personal
property related to the expansion of an
existing business. The amount or limits of
the amount of such exemption shall be
specified by general law. The period of time
for which such exemption may be granted to
a new business or expansion of an existing
Article VII Florida Constitution
115
business shall be determined by general law.
The authority to grant such exemption shall
expire ten years from the date of approval
by the electors of the county or
municipality, and may be renewable by
referendum as provided by general law.
(d) Any county or municipality may,
for the purpose of its respective tax levy and
subject to the provisions of this subsection
and general law, grant historic preservation
ad valorem tax exemptions to owners of
historic properties. This exemption may be
granted only by ordinance of the county or
municipality. The amount or limits of the
amount of this exemption and the
requirements for eligible properties must be
specified by general law. The period of time
for which this exemption may be granted to
a property owner shall be determined by
general law.
(e) By general law and subject to
conditions specified therein, twenty-five
thousand dollars of the assessed value of
property subject to tangible personal
property tax shall be exempt from ad
valorem taxation.
1(f) There shall be granted an ad
valorem tax exemption for real property
dedicated in perpetuity for conservation
purposes, including real property
encumbered by perpetual conservation
easements or by other perpetual
conservation protections, as defined by
general law.
(g) By general law and subject to the
conditions specified therein, each person
who receives a homestead exemption as
provided in section 6 of this article; who was
a member of the United States military or
military reserves, the United States Coast
Guard or its reserves, or the Florida National
Guard; and who was deployed during the
preceding calendar year on active duty
outside the continental United States,
Alaska, or Hawaii in support of military
operations designated by the legislature
shall receive an additional exemption equal
to a percentage of the taxable value of his or
her homestead property. The applicable
percentage shall be calculated as the number
of days during the preceding calendar year
the person was deployed on active duty
outside the continental United States,
Alaska, or Hawaii in support of military
operations designated by the legislature
divided by the number of days in that year.
History.—Am. S.J.R.’s 9-E, 15-E, 1980;
adopted 1980; Am. C.S. for S.J.R.’s 318, 356,
1988; adopted 1988; Am. S.J.R. 152, 1992; adopted
1992; Am. H.J.R. 969, 1997; adopted 1998; Am.
C.S. for S.J.R. 2-D, 2007; adopted 2008; Ams.
proposed by Taxation and Budget Reform
Commission, Revision Nos. 3 and 4, 2008, filed
with the Secretary of State April 28, 2008; adopted
2008; Am. H.J.R. 833, 2009; adopted 2010.
1Note.—This subsection, originally designated
(g) by Revision No. 4 of the Taxation and Budget
Reform Commission, 2008, was redesignated (f) by
the editors to conform to the redesignation of
subsections by Revision No. 3 of the Taxation and
Budget Reform Commission, 2008.
SECTION 4. Taxation;
assessments.—
By general law regulations shall be
prescribed which shall secure a just
valuation of all property for ad valorem
taxation, provided:
(a) Agricultural land, land producing
high water recharge to Florida’s aquifers, or
land used exclusively for noncommercial
recreational purposes may be classified by
general law and assessed solely on the basis
of character or use.
(b) As provided by general law and
subject to conditions, limitations, and
reasonable definitions specified therein,
land used for conservation purposes shall be
Article VII Florida Constitution
116
classified by general law and assessed solely
on the basis of character or use.
(c) Pursuant to general law tangible
personal property held for sale as stock in
trade and livestock may be valued for
taxation at a specified percentage of its
value, may be classified for tax purposes, or
may be exempted from taxation.
(d) All persons entitled to a homestead
exemption under Section 6 of this Article
shall have their homestead assessed at just
value as of January 1 of the year following
the effective date of this amendment. This
assessment shall change only as provided in
this subsection.
(1) Assessments subject to this
subsection shall be changed annually on
January 1st of each year; but those changes
in assessments shall not exceed the lower of
the following:
a. Three percent (3%) of the
assessment for the prior year.
b. The percent change in the Consumer
Price Index for all urban consumers, U.S.
City Average, all items 1967=100, or
successor reports for the preceding calendar
year as initially reported by the United
States Department of Labor, Bureau of
Labor Statistics.
(2) No assessment shall exceed just
value.
(3) After any change of ownership, as
provided by general law, homestead
property shall be assessed at just value as of
January 1 of the following year, unless the
provisions of paragraph (8) apply.
Thereafter, the homestead shall be assessed
as provided in this subsection.
(4) New homestead property shall be
assessed at just value as of January 1st of the
year following the establishment of the
homestead, unless the provisions of
paragraph (8) apply. That assessment shall
only change as provided in this subsection.
(5) Changes, additions, reductions, or
improvements to homestead property shall
be assessed as provided for by general law;
provided, however, after the adjustment for
any change, addition, reduction, or
improvement, the property shall be assessed
as provided in this subsection.
(6) In the event of a termination of
homestead status, the property shall be
assessed as provided by general law.
(7) The provisions of this amendment
are severable. If any of the provisions of this
amendment shall be held unconstitutional
by any court of competent jurisdiction, the
decision of such court shall not affect or
impair any remaining provisions of this
amendment.
(8)a. A person who establishes a new
homestead as of January 1, 2009, or January
1 of any subsequent year and who has
received a homestead exemption pursuant to
Section 6 of this Article as of January 1 of
either of the two years immediately
preceding the establishment of the new
homestead is entitled to have the new
homestead assessed at less than just value.
If this revision is approved in January of
2008, a person who establishes a new
homestead as of January 1, 2008, is entitled
to have the new homestead assessed at less
than just value only if that person received a
homestead exemption on January 1, 2007.
The assessed value of the newly established
homestead shall be determined as follows:
1. If the just value of the new
homestead is greater than or equal to the just
value of the prior homestead as of January 1
of the year in which the prior homestead was
abandoned, the assessed value of the new
homestead shall be the just value of the new
homestead minus an amount equal to the
lesser of $500,000 or the difference between
Article VII Florida Constitution
117
the just value and the assessed value of the
prior homestead as of January 1 of the year
in which the prior homestead was
abandoned. Thereafter, the homestead shall
be assessed as provided in this subsection.
2. If the just value of the new
homestead is less than the just value of the
prior homestead as of January 1 of the year
in which the prior homestead was
abandoned, the assessed value of the new
homestead shall be equal to the just value of
the new homestead divided by the just value
of the prior homestead and multiplied by the
assessed value of the prior homestead.
However, if the difference between the just
value of the new homestead and the
assessed value of the new homestead
calculated pursuant to this sub-
subparagraph is greater than $500,000, the
assessed value of the new homestead shall
be increased so that the difference between
the just value and the assessed value equals
$500,000. Thereafter, the homestead shall
be assessed as provided in this subsection.
b. By general law and subject to
conditions specified therein, the Legislature
shall provide for application of this
paragraph to property owned by more than
one person.
(e) The legislature may, by general
law, for assessment purposes and subject to
the provisions of this subsection, allow
counties and municipalities to authorize by
ordinance that historic property may be
assessed solely on the basis of character or
use. Such character or use assessment shall
apply only to the jurisdiction adopting the
ordinance. The requirements for eligible
properties must be specified by general law.
(f) A county may, in the manner
prescribed by general law, provide for a
reduction in the assessed value of
homestead property to the extent of any
increase in the assessed value of that
property which results from the construction
or reconstruction of the property for the
purpose of providing living quarters for one
or more natural or adoptive grandparents or
parents of the owner of the property or of the
owner’s spouse if at least one of the
grandparents or parents for whom the living
quarters are provided is 62 years of age or
older. Such a reduction may not exceed the
lesser of the following:
(1) The increase in assessed value
resulting from construction or
reconstruction of the property.
(2) Twenty percent of the total
assessed value of the property as improved.
(g) For all levies other than school
district levies, assessments of residential
real property, as defined by general law,
which contains nine units or fewer and
which is not subject to the assessment
limitations set forth in subsections (a)
through (d) shall change only as provided in
this subsection.
(1) Assessments subject to this
subsection shall be changed annually on the
date of assessment provided by law; but
those changes in assessments shall not
exceed ten percent (10%) of the assessment
for the prior year.
(2) No assessment shall exceed just
value.
(3) After a change of ownership or
control, as defined by general law, including
any change of ownership of a legal entity
that owns the property, such property shall
be assessed at just value as of the next
assessment date. Thereafter, such property
shall be assessed as provided in this
subsection.
(4) Changes, additions, reductions, or
improvements to such property shall be
assessed as provided for by general law;
however, after the adjustment for any
change, addition, reduction, or
Article VII Florida Constitution
118
improvement, the property shall be assessed
as provided in this subsection.
(h) For all levies other than school
district levies, assessments of real property
that is not subject to the assessment
limitations set forth in subsections (a)
through (d) and (g) shall change only as
provided in this subsection.
(1) Assessments subject to this
subsection shall be changed annually on the
date of assessment provided by law; but
those changes in assessments shall not
exceed ten percent (10%) of the assessment
for the prior year.
(2) No assessment shall exceed just
value.
(3) The legislature must provide that
such property shall be assessed at just value
as of the next assessment date after a
qualifying improvement, as defined by
general law, is made to such property.
Thereafter, such property shall be assessed
as provided in this subsection.
(4) The legislature may provide that
such property shall be assessed at just value
as of the next assessment date after a change
of ownership or control, as defined by
general law, including any change of
ownership of the legal entity that owns the
property. Thereafter, such property shall be
assessed as provided in this subsection.
(5) Changes, additions, reductions, or
improvements to such property shall be
assessed as provided for by general law;
however, after the adjustment for any
change, addition, reduction, or
improvement, the property shall be assessed
as provided in this subsection.
1(i) The legislature, by general law and
subject to conditions specified therein, may
prohibit the consideration of the following
in the determination of the assessed value of
real property used for residential purposes:
(1) Any change or improvement made
for the purpose of improving the property’s
resistance to wind damage.
(2) The installation of a renewable
energy source device.
2(j)
(1) The assessment of the following
working waterfront properties shall be
based upon the current use of the property:
a. Land used predominantly for
commercial fishing purposes.
b. Land that is accessible to the public
and used for vessel launches into waters that
are navigable.
c. Marinas and drystacks that are open
to the public.
d. Water-dependent marine
manufacturing facilities, commercial
fishing facilities, and marine vessel
construction and repair facilities and their
support activities.
(2) The assessment benefit provided
by this subsection is subject to conditions
and limitations and reasonable definitions as
specified by the legislature by general law.
History.—Am. S.J.R. 12-E, 1980; adopted
1980; Am. H.J.R. 214, 1987; adopted 1988; Am. by
Initiative Petition filed with the Secretary of State
August 3, 1992; adopted 1992; Am. H.J.R. 969,
1997; adopted 1998; Am. proposed by Constitution
Revision Commission, Revision No. 13, 1998, filed
with the Secretary of State May 5, 1998; adopted
1998; Am. C.S. for H.J.R. 317, 2002; adopted 2002;
Am. C.S. for S.J.R. 2-D, 2007; adopted 2008; Ams.
Proposed by Taxation and Budget Reform
Commission, Revision Nos. 3, 4, and 6, 2008, filed
with the Secretary of State April 28, 2008; adopted
2008.
1Note.—This subsection, originally designated
(h) by Revision No. 3 of the Taxation and Budget
Reform Commission, 2008, was redesignated (i) by
the editors to conform to the redesignation of
subsections by Revision No. 4 of the Taxation and
Budget Reform Commission, 2008.
Article VII Florida Constitution
119
2Note.—This subsection, originally designated
(h) by Revision No. 6 of the Taxation and Budget
Reform Commission, 2008, was redesignated (j) by
the editors to conform to the redesignation of
subsections by Revision No. 4 of the Taxation and
Budget Reform Commission, 2008, and the
creation of a new (h) by Revision No. 3 of the
Taxation and Budget Reform Commission, 2008.
SECTION 6. Homestead
exemptions.—
(a) Every person who has the legal or
equitable title to real estate and maintains
thereon the permanent residence of the
owner, or another legally or naturally
dependent upon the owner, shall be exempt
from taxation thereon, except assessments
for special benefits, up to the assessed
valuation of twenty-five thousand dollars
and, for all levies other than school district
levies, on the assessed valuation greater
than fifty thousand dollars and up to
seventy-five thousand dollars, upon
establishment of right thereto in the manner
prescribed by law. The real estate may be
held by legal or equitable title, by the
entireties, jointly, in common, as a
condominium, or indirectly by stock
ownership or membership representing the
owner’s or member’s proprietary interest in
a corporation owning a fee or a leasehold
initially in excess of ninety-eight years. The
exemption shall not apply with respect to
any assessment roll until such roll is first
determined to be in compliance with the
provisions of section 4 by a state agency
designated by general law. This exemption
is repealed on the effective date of any
amendment to this Article which provides
for the assessment of homestead property at
less than just value.
(b) Not more than one exemption shall
be allowed any individual or family unit or
with respect to any residential unit. No
exemption shall exceed the value of the real
estate assessable to the owner or, in case of
ownership through stock or membership in
a corporation, the value of the proportion
which the interest in the corporation bears to
the assessed value of the property.
(c) By general law and subject to
conditions specified therein, the Legislature
may provide to renters, who are permanent
residents, ad valorem tax relief on all ad
valorem tax levies. Such ad valorem tax
relief shall be in the form and amount
established by general law.
(d) The legislature may, by general
law, allow counties or municipalities, for the
purpose of their respective tax lev ies and
subject to the provisions of general law, to
grant either or both of the following
additional homestead tax exemptions:
(1) An exemption not exceeding fifty
thousand dollars to any person who has the
legal or equitable title to real estate and
maintains thereon the permanent residence
of the owner and who has attained age sixty-
five and whose household income, as
defined by general law, does not exceed
twenty thousand dollars; or
(2) An exemption equal to the assessed
value of the property to any person who has
the legal or equitable title to real estate with
a just value less than two hundred and fifty
thousand dollars and who has maintained
thereon the permanent residence of the
owner for not less than twenty-five years
and who has attained age sixty-five and
whose household income does not exceed
the income limitation prescribed in
paragraph (1).
The general law must allow counties and
municipalities to grant these additional
exemptions, within the limits prescribed in
this subsection, by ordinance adopted in the
manner prescribed by general law, and must
Article VII Florida Constitution
120
provide for the periodic adjustment of the
income limitation prescribed in this
subsection for changes in the cost of living.
(e) Each veteran who is age 65 or older
who is partially or totally pe rmanently
disabled shall receive a discount from the
amount of the ad valorem tax otherwise
owed on homestead property the veteran
owns and resides in if the disability was
combat related and the veteran was
honorably discharged upon separation from
military service. The discount shall be in a
percentage equal to the percentage of the
veteran’s permanent, service-connected
disability as determined by the United States
Department of Veterans Affairs. To qualify
for the discount granted by this subsection,
an applicant must submit to the county
property appraiser, by March 1, an official
letter from the United States Department of
Veterans Affairs stating the percentage of
the veteran’s service-connected disability
and such evidence that reasonably identifies
the disability as combat related and a copy
of the veteran’s honorable discharge. If the
property appraiser denies the request for a
discount, the appraiser must notify the
applicant in writing of the reasons for the
denial, and the veteran may reapply. Th e
Legislature may, by general law, waive the
annual application requirement in
subsequent years. This subsection is self-
executing and does not require
implementing legislation.
(f) By general law and subject to
conditions and limitations specified therein,
the Legislature may provide ad valorem tax
relief equal to the total amount or a portion
of the ad valorem tax otherwise owed on
homestead property to the:
(1) Surviving spouse of a veteran who
died from service-connected causes while
on active duty as a member of the United
States Armed Forces.
(2) Surviving spouse of a first
responder who died in the line of duty.
(3) As used in this subsection and as
further defined by general law, the term:
a. “First responder” means a law
enforcement officer, a correctional officer, a
firefighter, an emergency medical
technician, or a paramedic.
b. “In the line of duty” means arising
out of and in the actual performance of duty
required by employment as a first
responder.
History.—Am. S.J.R. 1-B, 1979; adopted 1980;
Am. S.J.R. 4-E, 1980; adopted 1980; Am. H.J.R.
3151, 1998; adopted 1998; Am. proposed by
Constitution Revision Commission, Revision No.
13, 1998, filed with the Secretary of State May 5,
1998; adopted 1998; Am. H.J.R. 353, 2006;
adopted 2006; Am. H.J.R. 631, 2006; adopted
2006; Am. C.S. for S.J.R. 2-D, 2007; adopted 2008;
Am. S.J.R. 592, 2011; adopted 2012; Am. H.J.R.
93, 2012; adopted 2012; Am. H.J.R. 169, 2012;
adopted 2012.
Chapter 192, F.S. (2017)
121
TITLE XIV
TAXATION AND FINANCE
CHAPTER 192
TAXATION:
GENERAL PROVISIONS
192.001 Definitions.
192.0105 Taxpayer rights.
192.011 All property to be assessed.
192.032 Situs of property for assessment
purposes.
192.037 Fee timeshare real property; taxes and
assessments; escrow.
192.042 Date of assessment.
192.047 Date of filing.
192.048 Electronic transmission.
192.053 Lien for unpaid taxes.
192.071 Administration of oaths.
192.091 Commissions of property appraisers and
tax collectors.
192.102 Payment of property appraisers’ and
collectors’ commissions.
192.105 Unlawful disclosure of federal tax
information; penalty.
192.115 Performance review panel.
192.123 Notification of veteran’s guardian.
192.001 Definitions.—
All definitions set out in chapters 1 and 200 that
are applicable to this chapter are included herein. In
addition, the following definitions shall apply in the
imposition of ad valorem taxes:
(1) “Ad valorem tax” means a tax based upon
the assessed value of property. The term “property
tax” may be used interchangeably with the term “ad
valorem tax.”
(2) “Assessed value of property” means an
annual determination of:
(a) The just or fair market value of an item or
property;
(b) The value of property as limited by Art.
VII of the State Constitution; or
(c) The value of property in a classified use or
at a fractional value if the property is assessed
solely on the basis of character or use or at a
specified percentage of its value under Art. VII of
the State Constitution.
(3) “County property appraiser” means the
county officer charged with determining the value
of all property within the county, with maintaining
certain records connected therewith, and with
determining the tax on taxable property after taxes
have been levied. He or she shall also be referred to
in these statutes as the “property appraiser” or
“appraiser.”
(4) “County tax collector” means the county
officer charged with the collection of ad valorem
taxes levied by the county, the school board, any
special taxing districts within the county, and all
municipalities within the county.
(5) “Department,” unless otherwise
designated, means the Department of Revenue.
(6) “Extend on the tax roll” means the
arithmetic computation whereby the millage is
converted to a decimal number representing one
one-thousandth of a dollar and then multiplied by
the taxable value of the property to determine the
tax on such property.
(7) “Governing body” means any board,
commission, council, or individual acting as the
executive head of a unit of local government.
(8) “Homestead” means that property
described in s. 6(a), Art. VII of the State
Constitution.
(9) “Levy” means the imposition of a tax,
stated in terms of “millage,” against all
appropriately located property by a governmental
body authorized by law to impose ad valorem taxes.
(10) “Mill” means one one-thousandth of a
United States dollar. “Millage” may apply to a
single levy of taxes or to the cumulative of all
levies.
(11) “Personal property,” for the purposes of
ad valorem taxation, shall be divided into four
categories as follows:
(a) “Household goods” means wearing
apparel, furniture, appliances, and other items
ordinarily found in the home and used for the
comfort of the owner and his or her family.
Household goods are not held for commercial
purposes or resale.
(b) “Intangible personal property” means
money, all evidences of debt owed to the taxpayer,
all evidences of ownership in a corporation or other
business organization having multiple owners, and
all other forms of property where value is based
Chapter 192, F.S. (2017)
122
upon that which the property represents rather than
its own intrinsic value.
(c)1. “Inventory” means only those chattels
consisting of items commonly referred to as goods,
wares, and merchandise (as well as inventory)
which are held for sale or lease to customers in the
ordinary course of business. Supplies and raw
materials shall be considered to be inventory only
to the extent that they are acquired for sale or lease
to customers in the ordinary course of business or
will physically become a part of merchandise
intended for sale or lease to customers in the
ordinary course of business. Partially finished
products which when completed will be held for
sale or lease to customers in the ordinary course of
business shall be deemed items of inventory. All
livestock shall be considered inventory. Items of
inventory held for lease to customers in the ordinary
course of business, rather than for sale, shall be
deemed inventory only prior to the initial lease of
such items. For the purposes of this section, fuels
used in the production of electricity shall be
considered inventory.
2. “Inventory” also means construction and
agricultural equipment weighing 1,000 pounds or
more that is returned to a dealership under a rent-
to-purchase option and held for sale to customers in
the ordinary course of business. This subparagraph
may not be considered in determining whether
property that is not construction and agricultural
equipment weighing 1,000 pounds or more that is
returned under a rent-to-purchase option is
inventory under subparagraph 1.
(d) “Tangible personal property” means all
goods, chattels, and other articles of value (but does
not include the vehicular items enumerated in s.
1(b), Art. VII of the State Constitution and
elsewhere defined) capable of manual possession
and whose chief value is intrinsic to the article
itself. “Construction work in progress” consists of
those items of tangible personal property
commonly known as fixtures, machinery, and
equipment when in the process of being installed in
new or expanded improvements to real property
and whose value is materially enhanced upon
connection or use with a preexisting, taxable,
operational system or facility. Construction work in
progress shall be deemed substantially completed
when connected with the preexisting, taxable,
operational system or facility. Inventory and
household goods are expressly excluded from this
definition.
(12) “Real property” means land, buildings,
fixtures, and all other improvements to land. The
terms “land,” “real estate,” “realty,” and “real
property” may be used interchangeably.
(13) “Taxpayer” means the person or other
legal entity in whose name property is assessed,
including an agent of a timeshare period titleholder.
(14) “Fee timeshare real property” means the
land and buildings and other improvements to land
that are subject to timeshare interests which are sold
as a fee interest in real property.
(15) “Timeshare period titleholder” means the
purchaser of a timeshare period sold as a fee interest
in real property, whether organized under chapter
718 or chapter 721.
(16) “Taxable value” means the assessed
value of property minus the amount of any
applicable exemption provided under s. 3 or s. 6,
Art. VII of the State Constitution and chapter 196.
(17) “Floating structure” means a floating
barge-like entity, with or without accommodations
built thereon, which is not primarily used as a
means of transportation on water but which serves
purposes or provides services typically associated
with a structure or other improvement to real
property. The term “floating structure” includes,
but is not limited to, each entity used as a residence,
place of business, office, hotel or motel, restaurant
or lounge, clubhouse, meeting facility, storage or
parking facility, mining platform, dredge, dragline,
or similar facility or entity represented as such.
Floating structures are expressly excluded from the
definition of the term “vessel” provided in s.
327.02. Incidental movement upon water shall not,
in and of itself, preclude an entity from
classification as a floating structure. A floating
structure is expressly included as a type of tangible
personal property.
(18) “Complete submission of the rolls”
includes, but is not limited to, accurate tabular
summaries of valuations as prescribed by
department rule; an electronic copy of the real
property assessment roll including for each parcel
total value of improvements, land value, the
recorded selling prices, other ownership transfer
data required for an assessment roll under s.
193.114, the value of any improvement made to the
parcel in the 12 months preceding the valuation
Chapter 192, F.S. (2017)
123
date, the type and amount of any exemption
granted, and such other information as may be
required by department rule; an accurate tabular
summary by property class of any adjustments
made to recorded selling prices or fair market value
in arriving at assessed value, as prescribed by
department rule; an electronic copy of the tangible
personal property assessment roll, including for
each entry a unique account number and such other
information as may be required by department rule;
and an accurate tabular summary of per-acre land
valuations used for each class of agricultural
property in preparing the assessment roll, as
prescribed by department rule.
(19) “Computer software” means any
information, program, or routine, or any set of one
or more programs, routines, or collections of
information used or intended for use to convey
information or to cause one or more computers or
pieces of computer-related peripheral equipment,
or any combination thereof, to perform a task or set
of tasks. Without limiting the generality of the
definition provided in this subsection, the term
includes operating and applications programs and
all related documentation. Computer software does
not include embedded software that resides
permanently in the internal memory of a computer
or computer-related peripheral equipment and that
is not removable without terminating the operation
of the computer or equipment. Computer software
constitutes personal property only to the extent of
the value of the unmounted or uninstalled medium
on or in which the information, program, or routine
is stored or transmitted, and, after installation or
mounting by any person, computer software does
not increase the value of the computer or computer-
related peripheral equipment, or any combination
thereof. Notwithstanding any other provision of
law, this subsection applies to the 1997 and
subsequent tax rolls and to any assessment in an
administrative or judicial action pending on June 1,
1997.
History.—s. 1, ch. 70-243; s. 1, ch. 77-102; s. 4,
ch. 79-334; s. 56, ch. 80-274; s. 2, ch. 81-308; ss.
53, 63, 73, ch. 82-226; s. 1, ch. 82-388; s. 12, ch.
83-204; s. 52, ch. 83-217; s. 1, ch. 84-371; s. 9, ch.
94-241; s. 61, ch. 94-353; s. 1461, ch. 95-147; s. 1,
ch. 97-294; s. 2, ch. 98-342; s. 31, ch. 2001-60; s.
20, ch. 2010-5; s. 1, ch. 2012-193; s. 2, ch. 2017-
36.
Note.—Consolidation of provisions of former
ss. 192.031, 192.041, 192.052, 192.064.
192.0105 Taxpayer rights.—There is
created a Florida Taxpayer’s Bill of Rights for
property taxes and assessments to guarantee that the
rights, privacy, and property of the taxpayers of this
state are adequately safeguarded and protected
during tax levy, assessment, collection, and
enforcement processes administered under the
revenue laws of this state. The Taxpayer’s Bill of
Rights compiles, in one document, brief but
comprehensive statements that summarize the
rights and obligations of the property appraisers, tax
collectors, clerks of the court, local governing
boards, the Department of Revenue, and taxpayers.
Additional rights afforded to payors of taxes and
assessments imposed under the revenue laws of this
state are provided in s. 213.015. The rights afforded
taxpayers to assure that their privacy and property
are safeguarded and protected during tax levy,
assessment, and collection are available only
insofar as they are implemented in other parts of the
Florida Statutes or rules of the Department of
Revenue. The rights so guaranteed to state
taxpayers in the Florida Statutes and the
departmental rules include:
(1) THE RIGHT TO KNOW.—
(a) The right to be sent a notice of proposed
property taxes and proposed or adopted non-ad
valorem assessments (see ss. 194.011(1),
200.065(2)(b) and (d) and (13)(a), and 200.069).
The notice must also inform the taxpayer that the
final tax bill may contain additional non-ad valorem
assessments (see s. 200.069(9)).
(b) The right to notification of a public
hearing on each taxing authority’s tentative budget
and proposed millage rate and advertisement of a
public hearing to finalize the budget and adopt a
millage rate (see s. 200.065(2)(c) and (d)).
(c) The right to advertised notice of the
amount by which the tentatively adopted millage
rate results in taxes that exceed the previous year’s
taxes (see s. 200.065(2)(d) and (3)). The right to
notification of a comparison of the amount of the
taxes to be levied from the proposed millage rate
under the tentative budget change, compared to the
previous year’s taxes, and also compared to the
taxes that would be levied if no budget change is
made (see ss. 200.065(2)(b) and 200.069(2), (3),
(4), and (8)).
Chapter 192, F.S. (2017)
124
(d) The right that the adopted millage rate will
not exceed the tentatively adopted millage rate. If
the tentative rate exceeds the proposed rate, each
taxpayer shall be mailed notice comparing his or
her taxes under the tentatively adopted millage rate
to the taxes under the previously proposed rate,
before a hearing to finalize the budget and adopt
millage (see s. 200.065(2)(d)).
(e) The right to be sent notice by first-class
mail of a non-ad valorem assessment hearing at
least 20 days before the hearing with pertinent
information, including the total amount to be levied
against each parcel. All affected property owners
have the right to appear at the hearing and to file
written objections with the local governing board
(see s. 197.3632(4)(b) and (c) and (10)(b)2.b.).
(f) The right of an exemption recipient to be
sent a renewal application for that exemption, the
right to a receipt for homestead exemption claim
when filed, and the right to notice of denial of the
exemption (see ss. 196.011(6), 196.131(1),
196.151, and 196.193(1)(c) and (5)).
(g) The right, on property determined not to
have been entitled to homestead exemption in a
prior year, to notice of intent from the property
appraiser to record notice of tax lien and the right
to pay tax, penalty, and interest before a tax lien is
recorded for any prior year (see s. 196.161(1)(b)).
(h) The right to be informed during the tax
collection process, including: notice of tax due;
notice of back taxes; notice of late taxes and
assessments and consequences of nonpayment;
opportunity to pay estimated taxes and non-ad
valorem assessments when the tax roll will not be
certified in time; notice when interest begins to
accrue on delinquent provisional taxes; notice of
the right to prepay estimated taxes by installment; a
statement of the taxpayer’s estimated tax liability
for use in making installment payments; and notice
of right to defer taxes and non-ad valorem
assessments on homestead property (see ss.
197.322(3), 197.3635, 197.343, 197.363(2)(c),
197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
193.1145(10)(a), and 197.254(1)).
(i) The right to an advertisement in a
newspaper listing names of taxpayers who are
delinquent in paying tangible personal property
taxes, with amounts due, and giving notice that
interest is accruing at 18 percent and that, unless
taxes are paid, warrants will be issued, prior to
petition made with the circuit court for an order to
seize and sell property (see s. 197.402(2)).
(j) The right to be sent a notice when a petition
has been filed with the court for an order to seize
and sell property and the right to be mailed notice,
and to be served notice by the sheriff, before the
date of sale, that application for tax deed has been
made and property will be sold unless back taxes
are paid (see ss. 197.413(5), 197.502(4)(a), and
197.522(1)(a) and (2)).
(k) The right to have certain taxes and special
assessments levied by special districts individually
stated on the “Notice of Proposed Property Taxes
and Proposed or Adopted Non-Ad Valorem
Assessments” (see s. 200.069).
Notwithstanding the right to information contained
in this subsection, under s. 197.122 property owners
are held to know that property taxes are due and
payable annually and are charged with a duty to
ascertain the amount of current and delinquent taxes
and obtain the necessary information from the
applicable governmental officials.
(2) THE RIGHT TO DUE PROCESS.—
(a) The right to an informal conference with
the property appraiser to present facts the taxpayer
considers to support changing the assessment and to
have the property appraiser present facts supportive
of the assessment upon proper request of any
taxpayer who objects to the assessment placed on
his or her property (see s. 194.011(2)).
(b) The right to petition the value adjustment
board over objections to assessments, denial of
exemption, denial of agricultural classification,
denial of historic classification, denial of high-
water recharge classification, disapproval of tax
deferral, and any penalties on deferred taxes
imposed for incorrect information willfully filed.
Payment of estimated taxes does not preclude the
right of the taxpayer to challenge his or her
assessment (see ss. 194.011(3), 196.011(6) and
(9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2),
193.503(7), 193.625(2), 197.2425, 197.301(2), and
197.2301(11)).
(c) The right to file a petition for exemption or
agricultural classification with the value adjustment
board when an application deadline is missed, upon
demonstration of particular extenuating
circumstances for filing late (see ss. 193.461(3)(a)
and 196.011(1), (7), (8), and (9)(e)).
Chapter 192, F.S. (2017)
125
(d) The right to prior notice of the value
adjustment board’s hearing date, the right to the
hearing at the scheduled time, and the right to have
the hearing rescheduled if the hearing is not
commenced within a reasonable time, not to exceed
2 hours, after the scheduled time (see s.
194.032(2)).
(e) The right to notice of date of certification
of tax rolls and receipt of property record card if
requested (see ss. 193.122(2) and (3) and
194.032(2)).
(f) The right, in value adjustment board
proceedings, to have all evidence presented and
considered at a public hearing at the scheduled
time, to be represented by a person specified in s.
194.034(1)(a), (b), or (c), to have witnesses sworn
and cross-examined, and to examine property
appraisers or evaluators employed by the board
who present testimony (see ss. 194.034(1)(d) and
(4), and 194.035(2)).
(g) The right to be sent a timely written
decision by the value adjustment board containing
findings of fact and conclusions of law and reasons
for upholding or overturning the determination of
the property appraiser, and the right to advertised
notice of all board actions, including appropriate
narrative and column descriptions, in brief and
nontechnical language (see ss. 194.034(2) and
194.037(3)).
(h) The right at a public hearing on non-ad
valorem assessments or municipal special
assessments to provide written objections and to
provide testimony to the local governing board (see
ss. 197.3632(4)(c) and 170.08).
(i) The right to bring action in circuit court to
contest a tax assessment or appeal value adjustment
board decisions to disapprove exemption or deny
tax deferral (see ss. 194.036(1)(c) and (2), 194.171,
196.151, and 197.2425).
(3) THE RIGHT TO REDRESS.—
(a) The right to discounts for early payment
on all taxes and non-ad valorem assessments
collected by the tax collector, except for partial
payments as defined in s. 197.374, the right to pay
installment payments with discounts, and the right
to pay delinquent personal property taxes under a
payment program when implemented by the county
tax collector (see ss. 197.162, 197.3632(8) and
(10)(b)3., 197.222(1), and 197.4155).
(b) The right, upon filing a challenge in circuit
court and paying taxes admitted in good faith to be
owing, to be issued a receipt and have suspended all
procedures for the collection of taxes until the final
disposition of the action (see s. 194.171(3)).
(c) The right to have penalties reduced or
waived upon a showing of good cause when a return
is not intentionally filed late, and the right to pay
interest at a reduced rate if the court finds that the
amount of tax owed by the taxpayer is greater than
the amount the taxpayer has in good faith admitted
and paid (see ss. 193.072(4) and 194.192(2)).
(d) The right to a refund when overpayment
of taxes has been made under specified
circumstances (see ss. 193.1145(8)(e) and
197.182(1)).
(e) The right to an extension to file a tangible
personal property tax return upon making proper
and timely request (see s. 193.063).
(f) The right to redeem real property and
redeem tax certificates at any time before full
payment for a tax deed is made to the clerk of the
court, including documentary stamps and recording
fees, and the right to have tax certificates canceled
if sold where taxes had been paid or if other error
makes it void or correctable. Property owners have
the right to be free from contact by a
certificateholder for 2 years after April 1 of the year
the tax certificate is issued (see ss. 197.432(13) and
(14), 197.442(1), 197.443, and 197.472(1) and (6)).
(g) The right of the taxpayer, property
appraiser, tax collector, or the department, as the
prevailing party in a judicial or administrative
action brought or maintained without the support of
justiciable issues of fact or law, to recover all costs
of the administrative or judicial action, including
reasonable attorney’s fees, and of the department
and the taxpayer to settle such claims through
negotiations (see ss. 57.105 and 57.111).
(4) THE RIGHT TO
CONFIDENTIALITY.—
(a) The right to have information kept
confidential, including federal tax information, ad
valorem tax returns, social security numbers, all
financial records produced by the taxpayer, Form
DR-219 returns for documentary stamp tax
information, and sworn statements of gross income,
copies of federal income tax returns for the prior
year, wage and earnings statements (W-2 forms),
and other documents (see ss. 192.105, 193.074,
193.114(5), 195.027(3) and (6), and 196.101(4)(c)).
(b) The right to limiting access to a taxpayer’s
records by a property appraiser, the Department of
Chapter 192, F.S. (2017)
126
Revenue, and the Auditor General only to those
instances in which it is determined that such records
are necessary to determine either the classification
or the value of taxable nonhomestead property (see
s. 195.027(3)).
History.—ss. 11, 15, ch. 2000-312; s. 7, ch. 2001-137;
s. 1, ch. 2002-18; s. 2, ch. 2003-34; s. 13, ch. 2004-5; s. 3, ch.
2006-312; s. 34, ch. 2008-4; s. 6, ch. 2009-157; s. 2, ch. 2009-
165; s. 21, ch. 2010-5; s. 53, ch. 2011-151; s. 2, ch. 2012-193;
s. 1, ch. 2016-128.
192.011 All property to be assessed.—The
property appraiser shall assess all property located
within the county, except inventory, whether such
property is taxable, wholly or partially exempt, or
subject to classification reflecting a value less than
its just value at its present highest and best use.
Extension on the tax rolls shall be made according
to regulation promulgated by the department in
order properly to reflect the general law. Streets,
roads, and highways which have been dedicated to
or otherwise acquired by a municipality, a county,
or a state agency may be assessed, but need not be.
History.—s. 1, ch. 4322, 1895; GS 428; s. 1, ch. 5596,
1907; RGS 694; CGL 893; ss. 1, 2, ch. 69-55; s. 2, ch. 70-243;
s. 1, ch. 77-102; s. 3, ch. 81-308; s. 966, ch. 95-147.
Note.—Former s. 192.01.
192.032 Situs of property for assessment
purposes.—All property shall be assessed
according to its situs as follows:
(1) Real property, in that county in which it is
located and in that taxing jurisdiction in which it
may be located.
(2) All tangible personal property which is
not immune under the state or federal constitutions
from ad valorem taxation, in that county and taxing
jurisdiction in which it is physically present on
January 1 of each year unless such property has
been physically present in another county of this
state at any time during the preceding 12 -month
period, in which case the provisions of subsection
(3) apply. Additionally, tangible personal property
brought into the state after January 1 and before
April 1 of any year shall be taxable for that year if
the property appraiser has reason to believe that
such property will be removed from the state prior
to January 1 of the next succeeding year. However,
tangible personal property physically present in the
state on or after January 1 for temporary purposes
only, which property is in the state for 30 days or
less, shall not be subject to assessment. This
subsection does not apply to goods in transit as
described in subsection (4) or supersede the
provisions of s. 193.085(4).
(3) If more than one county of this state
assesses the same tangible personal property in the
same assessment year, resolution of such
multicounty dispute shall be governed by the
following provisions:
(a) Tangible personal property which was
physically present in one county of this state on
January 1, but present in another county of this state
at any time during the preceding year, shall be
assessed in the county and taxing jurisdiction where
it was habitually located or typically present. All
tangible personal property which is removed from
one county in this state to another county after
January 1 of any year shall be subject to taxation for
that year in the county where located on January 1;
except that this subsection does not apply to
tangible personal property located in a county on
January 1 on a temporary or transitory basis if such
property is included in the tax return being filed in
the county in this state where such tangible personal
property is habitually located or typically present.
(b) For purposes of this subsection, an item of
tangible personal property is “habitually located or
typically present” in the county where it is generally
kept for use or storage or where it is consistently
returned for use or storage. For purposes of this
subsection, an item of tangible personal property is
located in a county on a “temporary or transitory
basis” if it is located in that county for a short
duration or limited utilization with an intention to
remove it to another county where it is usually used
or stored.
(4)(a) Personal property manufactured or
produced outside this state and brought into this
state only for transshipment out of the United
States, or manufactured or produced outside the
United States and brought into this state for
transshipment out of this state, for sale in the
ordinary course of trade or business is considered
goods-in-transit and shall not be deemed to have
acquired a taxable situs within a county even though
the property is temporarily halted or stored within
the state.
(b) The term “goods-in-transit” implies that
the personal property manufactured or produced
outside this state and brought into this state has not
been diverted to domestic use and has not reached
Chapter 192, F.S. (2017)
127
its final destination, which may be evidenced by the
fact that the individual unit packaging device
utilized in the shipping of the specific personal
property has not been opened except for inspection,
storage, or other process utilized in the
transportation of the personal property.
(c) Personal property transshipped into this
state and subjected in this state to a subsequent
manufacturing process or used in this state in the
production of other personal property is not goods-
in-transit. Breaking in bulk, labeling, packaging,
relabeling, or repacking of such property solely for
its inspection, storage, or transportation to its final
destination outside the state shall not be considered
to be a manufacturing process or the production of
other personal property within the meaning of this
subsection. However, such storage shall not exceed
180 days.
(5)(a) Notwithstanding the provisions of
subsection (2), personal property used as a marine
cargo container in the conduct of foreign or
interstate commerce shall not be deemed to have
acquired a taxable situs within a county when the
property is temporarily halted or stored within the
state for a period not exceeding 180 days.
(b) “Marine cargo container” means a
nondisposable receptacle which is of a permanent
character, strong enough to be suitable for repeated
use; which is specifically designed to facilitate the
carriage of goods by one or more modes of
transport, one of which shall be by ocean vessel,
without intermediate reloading; and which is fitted
with devices permitting its ready handling,
particularly in the transfer from one transport mode
to another. The term “marine cargo container”
includes a container when carried on a chassis but
does not include a vehicle or packaging.
(6) Notwithstanding any other provision of
this section, tangible personal property used in
traveling shows such as carnivals, ice shows, or
circuses shall be deemed to be physically present or
habitually located or typically present only to the
extent the value of such property is multiplied by a
fraction, the numerator of which is the number of
days such property is present in Florida during the
taxable year and the denominator of which is the
number of days in the taxable year. However,
railroad property of such traveling shows shall be
taxable under s. 193.085(4)(b) and not under this
section.
History.—s. 3, ch. 70-243; s. 1, ch. 77-102; s. 1, ch.
77-305; s. 1, ch. 78-269; s. 5, ch. 79-334; s. 85, ch. 79-400; s.
9, ch. 81-308; s. 17, ch. 82-208; s. 75, ch. 82-226; s. 1, ch. 88-
83; s. 4, ch. 2006-312.
Note.—Consolidation of provisions of former ss.
193.022, 193.034, 196.0011.
192.037 Fee timeshare real property; taxes
and assessments; escrow.—
(1) For the purposes of ad valorem taxation
and special assessments, the managing entity
responsible for operating and maintaining fee
timeshare real property shall be considered the
taxpayer as an agent of the timeshare period
titleholder.
(2) Fee timeshare real property shall be listed
on the assessment rolls as a single entry for each
timeshare development. The assessed value of each
timeshare development shall be the value of the
combined individual timeshare periods or timeshare
estates contained therein.
(3) The property appraiser shall annually
notify the managing entity of the proportions to be
used in allocating the valuation, taxes, and special
assessments on timeshare property among the
various timeshare periods. Such notice shall be
provided on or before the mailing of notices
pursuant to s. 194.011. Ad valorem taxes and
special assessments shall be allocated by the
managing entity based upon the proportions
provided by the property appraiser pursuant to this
subsection.
(4) All rights and privileges afforded property
owners by chapter 194 with respect to contesting or
appealing assessments shall apply both to the
managing entity responsible for operating and
maintaining the timesharing plan and to each person
having a fee interest in a timeshare unit or timeshare
period.
(5) The managing entity, as an agent of the
timeshare period titleholders, shall collect and remit
the taxes and special assessments due on the fee
timeshare real property. In allocating taxes, special
assessments, and common expenses to individual
timeshare period titleholders, the managing entity
must clearly label the portion of any amounts due
which are attributable to ad valorem taxes and
special assessments.
(6)(a) Funds received by a managing entity or
its successors or assigns from timeshare titleholders
for ad valorem taxes or special assessments shall be
placed in escrow as provided in this section for
release as provided herein.
Chapter 192, F.S. (2017)
128
(b) If the managing entity is a condominium
association subject to the provisions of chapter 718
or a cooperative association subject to the
provisions of chapter 719, the control of which has
been turned over to owners other than the
developer, the escrow account must be maintained
by the association; otherwise, the escrow account
must be placed with an independent escrow agent,
who shall comply with the provisions of chapter
721 relating to escrow agents.
(c) The principal of such escrow account shall
be paid only to the tax collector of the county in
which the timeshare development is located or to
his or her deputy.
(d) Interest earned upon any sum of money
placed in escrow under the provisions of this
section shall be paid to the managing entity or its
successors or assigns for the benefit of the owners
of timeshare units; however, no interest may be
paid unless all taxes on the timeshare development
have been paid.
(e) On or before May 1 of each year, a
statement of receipts and disbursements of the
escrow account must be filed with the Division of
Florida Condominiums, Timeshares, and Mobile
Homes of the Department of Business and
Professional Regulation, which may enforce this
paragraph pursuant to s. 721.26. This statement
must appropriately show the amount of principal
and interest in such account.
(f) Any managing entity or escrow agent who
intentionally fails to comply with this subsection
concerning the establishment of an escrow account,
deposits of funds into escrow, and withdrawal
therefrom is guilty of a felony of the third degree,
punishable as provided in s. 775.082, s. 775.083, or
s. 775.084. The failure to establish an escrow
account or to place funds therein as required in this
section is prima facie evidence of an intentional
violation of this section.
(7) The tax collector shall accept only full
payment of the taxes and special assessments due
on the timeshare development.
(8) The managing entity shall have a lien
pursuant to s. 718.121 or s. 721.16 on the timeshare
periods for the taxes and special assessments.
(9) All provisions of law relating to
enforcement and collection of delinquent taxes
shall be administered with respect to the timeshare
development as a whole and the managing entity as
an agent of the timeshare period titleholders; if,
however, an application is made pursuant to s.
197.502, the timeshare period titleholders shall
receive the protections afforded by chapter 197.
(10) In making his or her assessment of
timeshare real property, the property appraiser shall
look first to the resale market.
(11) If there is an inadequate number of
resales to provide a basis for arriving at value
conclusions, then the property appraiser shall
deduct from the original purchase price “usual and
reasonable fees and costs of the sale.” For purposes
of this subsection, “usual and reasonable fees and
costs of the sale” for timeshare real property shall
include all marketing costs, atypical financing
costs, and those costs attributable to the right of a
timeshare unit owner or user to participate in an
exchange network of resorts. For timeshare real
property, such “usual and reasonable fees and costs
of the sale” shall be presumed to be 50 percent of
the original purchase price; provided, however,
such presumption shall be rebuttable.
(12) Subsections (10) and (11) apply to fee
and non-fee timeshare real property.
History.—s. 54, ch. 82-226; s. 28, ch. 83-264; s. 204,
ch. 85-342; s. 1, ch. 86-300; s. 15, ch. 88-216; s. 12, ch. 91-
236; s. 10, ch. 94-218; s. 1462, ch. 95-147; s. 11, ch. 2008-
240.
192.042 Date of assessment.—All property
shall be assessed according to its just value as
follows:
(1) Real property, on January 1 of each year.
Improvements or portions not substantially
completed on January 1 shall have no value placed
thereon. “Substantially completed” shall mean that
the improvement or some self-sufficient unit within
it can be used for the purpose for which it was
constructed.
(2) Tangible personal property, on January 1,
except construction work in progress shall have no
value placed thereon until substantially completed
as defined in s. 192.001(11)(d).
History.—s. 4, ch. 70-243; s. 57, ch. 80-274; s. 9, ch.
81-308; s. 5, ch. 2006-312.
192.047 Date of filing.—
(1) For the purposes of ad valorem tax
administration, the date of an official United States
Postal Service or commercial mail delivery service
postmark on an application for exemption, an
Chapter 192, F.S. (2017)
129
application for special assessment classification, or
a return filed by mail is considered the date of filing
the application or return.
(2) When the deadline for filing an ad
valorem tax application or return falls on a
Saturday, Sunday, or legal holiday, the filing period
shall extend through the next working day
immediately following such Saturday, Sunday, or
legal holiday.
History.—s. 1, ch. 78-185; s. 1, ch. 2013-72.
192.048 Electronic transmission.—
(1) Subject to subsection (2), the following
documents may be transmitted electronically rather
than by regular mail:
(a) The notice of proposed property taxes
required under s. 200.069.
(b) The tax exemption renewal application
required under s. 196.011(6)(a).
(c) The tax exemption renewal application
required under s. 196.011(6)(b).
(d) A notification of an intent to deny a tax
exemption required under s. 196.011(9)(e).
(e) The decision of the value adjustment
board required under s. 194.034(2).
(2) Electronic transmission pursuant to this
section is authorized only under the following
conditions, as applicable:
(a) The recipient consents in writing to
receive the document electronically.
(b) On the form used to obtain the recipient’s
written consent, the sender must include a statement
in substantially the following form and in a font
equal to or greater than the font used for the text
requesting the recipient’s consent:
NOTICE: Under Florida law, e-mail
addresses are public records. By consenting
to communicate with this office
electronically, your e-mail address will be
released in response to any applicable
public records request.
(c) Before sending a document electronically,
the sender verifies the recipient’s address by
sending an electronic transmission to the recipient
and receiving an affirmative response from the
recipient verifying that the recipient’s address is
correct.
(d) If a document is returned as undeliverable,
the sender must send the document by regular mail,
as required by law.
(e) Documents sent pursuant to this section
comply with the same timing and form
requirements as if the documents were sent by
regular mail.
(f) The sender renews the consent and
verification requirements every 5 years.
History.—s. 2, ch. 2013-72; s. 5, ch. 2013-192.
192.053 Lien for unpaid taxes.—A lien for
all taxes, penalties, and interest shall attach to any
property upon which a lien is imposed by law on the
date of assessment and shall continue in full force
and effect until discharged by payment as provided
in chapter 197 or until barred under chapter 95.
History.—s. 3, ch. 4322, 1895; GS 430; s. 3, ch. 5596,
1907; RGS 696; CGL 896; s. 1, ch. 18297, 1937; ss. 1, 2, ch.
69-55; s. 5, ch. 70-243; s. 30, ch. 74-382.
Note.—Former ss. 192.04, 192.021.
192.071 Administration of oaths.—For the
purpose of administering the provisions of this law
or of any other duties pertaining to the proper
administration of the duties of the office of property
appraiser, or of the filing of applications for tax
exemptions as required by law, the property
appraisers or their lawful deputies may administer
oaths and attest same in the same manner and with
the same effect as other persons authorized by law
to administer oaths by the laws of the state.
History.—s. 9, ch. 17060, 1935; CGL 1936 Supp.
897(10); ss. 1, 2, ch. 69-55; s. 6, ch. 70-243; s. 1, ch. 77-102.
Note.—Former s. 192.20.
192.091 Commissions of property
appraisers and tax collectors.—
(1)(a) The budget of the property appraiser’s
office, as approved by the Department of Revenue,
shall be the basis upon which the several tax
authorities of each county, except municipalities
and the district school board, shall be billed by the
property appraiser for services rendered. Each such
taxing authority shall be billed an amount that bears
the same proportion to the total amount of the
budget as its share of ad valorem taxes bore to the
total levied for the preceding year. All municipal
and school district taxes shall be considered as taxes
levied by the county for purposes of this
computation.
(b) Payments shall be made quarterly by each
such taxing authority. The property appraiser shall
notify the various taxing authorities of his or her
estimated budget requirements and billings thereon
at the same time as his or her budget request is
submitted to the Department of Revenue pursuant
Chapter 192, F.S. (2017)
130
to s. 195.087 and at the time the property appraiser
receives final approval of the budget by the
department.
(2) The tax collectors of the several counties
of the state shall be entitled to receive, upon the
amount of all real and tangible personal property
taxes and special assessments collected and
remitted, the following commissions:
(a) On the county tax:
1. Ten percent on the first $100,000;
2. Five percent on the next $100,000;
3. Three percent on the balance up to the
amount of taxes collected and remitted on an
assessed valuation of $50 million; and
4. Two percent on the balance.
(b) On collections on behalf of each taxing
district and special assessment district:
1.a. Three percent on the amount of taxes
collected and remitted on an assessed valuation of
$50 million; and
b. Two percent on the balance; and
2. Actual costs of collection, not to exceed 2
percent, on the amount of special assessments
collected and remitted.
For the purposes of this subsection, the
commissions on the amount of taxes collected from
the nonvoted school millage, and on the amount of
additional taxes that would be collected for school
districts if the exemptions applicable to homestead
property for school district taxation were the same
as exemptions applicable for all other ad valorem
taxation, shall be paid by the board of county
commissioners.
(3) In computing the amount of taxes levied
on an assessed valuation of $50 million for the
purposes of this section the valuation of nonexempt
property and the taxes levied thereon shall be taken
first.
(4) The commissions for collecting taxes
assessed for or levied by the state shall be audited,
allowed, and paid by the Chief Financial Officer as
other warrants are paid; and commissions for
collecting the county taxes shall be audited and paid
by the boards of county commissioners of the
several counties of this state. The commissions for
collecting all special school district taxes shall be
audited by the school board of each respective
district and taken out of the funds of the respective
special school district under its control and allowed
and paid to the tax collectors for collecting such
taxes; and the commissions for collecting all other
district taxes, whether special or not, shall be
audited and paid by the governing board or
commission having charge of the financial
obligations of such district. All commissions for
collecting special tax district taxes shall be paid at
the time and in the manner now, or as may hereafter
be, provided for the payment of the commissions
for the collection of county taxes. All amounts paid
as compensation to any tax collector under the
provisions of this or any other law shall be a part of
the general income or compensation of such officer
for the year in which received, and nothing
contained in this section shall be held or construed
to affect or increase the maximum salary as now
provided by law for any such officer.
(5) The provisions of this section shall not
apply to commissions on drainage district or
drainage subdistrict taxes.
(6) If any property appraiser or tax collector
in the state is receiving compensation for expenses
in conducting his or her office or by way of salary
pursuant to any act of the Legislature other than the
general law fixing compensation of property
appraisers, such property appraiser or tax collector
may file a declaration in writing with the board of
county commissioners of his or her county electing
to come under the provisions of this section, and
thereupon such property appraiser or tax collector
shall be paid compensation in accordance with the
provisions hereof, and shall not be entitled to the
benefit of the said special or local act. If such
property appraiser or tax collector does not so elect,
he or she shall continue to be paid such
compensation as may now be provided by law for
such property appraiser or tax collector.
History.—s. 67, ch. 4322, 1895; ss. 11, 12, ch. 4515,
1897; s. 5, ch. 4885, 1901; GS 594, 595; ss. 63, 64, ch. 5596,
1907; RGS 797, 801; CGL 1028, 1033; s. 1, ch. 17876, 1937;
CGL 1940 Supp. 1036(14); ss. 1, 1A, ch. 20936, 1941; ss. 1,
2, ch. 21918, 1943; s. 1, ch. 67-558; ss. 1, 2, ch. 69-55; s. 1,
ch. 69-300; s. 6, ch. 70-243; s. 1, ch. 70-246; s. 8, ch. 73-172;
s. 1, ch. 74-234; s. 1, ch. 77-102; s. 7, ch. 79-332; s. 8, ch. 81-
284; s. 53, ch. 83-217; s. 218, ch. 85-342; s. 1, ch. 91-295; s.
967, ch. 95-147; s. 2, ch. 96-397; s. 172, ch. 2003-261; s. 6,
ch. 2006-312.
Note.—Former s. 193.65.
192.102 Payment of property appraisers’
and collectors’ commissions.—
(1) The board of county commissioners and
Chapter 192, F.S. (2017)
131
school board of each county shall advance and pay
to the county tax collector of each such county, at
the first meeting of such board each month from
October through July of each year, on demand of
the county tax collector, an amount equal to one-
twelfth of the commissions on the county taxes
levied on the county tax roll for the preceding year
and one-twelfth of the commissions on county
occupational and beverage licenses paid to the tax
collector in the preceding fiscal year. To demand
the first advance under this section, each tax
collector shall submit to the board of county
commissioners a statement showing the calculation
of the commissions on which the amount of each
advance is to be based.
(2) On or before November 1 of each year,
each tax collector who has received advances under
the provisions of this section shall make an
accounting to the board of county commissioners
and the school board, and any adjustments
necessary shall be made so that the total advances
and commissions paid by the board of county
commissioners and the school board shall be the
amount of commissions earned. At no time within
the year shall there be paid by the board of county
commissioners and the school board more than the
total advances due to that date or the commissions
earned to that date, whichever is the greater.
Nothing contained herein shall be construed to
abrogate any law providing a salary for the tax
collector or require the tax collector to accept the
benefits of this section.
(3) The Chief Financial Officer shall issue to
each of the county property appraisers and
collectors of taxes, on the first Monday of January,
April, July, and October, on demand of such county
property appraisers and collectors of taxes after
approval by the Department of Revenue, and shall
pay, his or her warrant for an amount equal to one-
fourth of four-fifths of the total amount of
commissions received by such county property
appraisers and collectors of taxes or their
predecessors in office from the state during and for
the preceding year, and the balance of the
commissions earned by such county property
appraiser and collector of taxes, respectively,
during each year, over and above the amount of
such installment payments herein provided for,
shall be payable when a report of errors and double
assessments is approved by the county
commissioners and a copy thereof filed with the
Department of Revenue.
History.—s. 7, ch. 70-243; s. 22, ch. 73-172; s. 1, ch.
74-234; s. 1, ch. 77-102; s. 968, ch. 95-147; s. 3, ch. 96-397;
s. 173, ch. 2003-261.
Note.—Consolidation of provisions of former ss.
192.101, 192.114, 192.122.
192.105 Unlawful disclosure of federal tax
information; penalty.—
(1) It is unlawful for any person to divulge or
make known federal tax information obtained
pursuant to 26 U.S.C. s. 6103, except in accordance
with a proper judicial order or as otherwise
provided by law for use in the administration of the
tax laws of this state, and such information is
confidential and exempt from the provisions of s.
119.07(1).
(2) Any person who violates the provisions of
this section is guilty of a misdemeanor of the first
degree, punishable as provided in s. 775.082 or s.
775.083.
History.—s. 1, ch. 78-160; s. 20, ch. 88-119; s. 37, ch.
90-360; s. 232, ch. 91-224; s. 48, ch. 96-406.
192.115 Performance review panel.—If
there occurs within any 4-year period the final
disapproval of all or any part of a county roll
pursuant to s. 193.1142 for 2 separate years, the
Governor shall appoint a three-member
performance review panel. Such panel shall
investigate the circumstances surrounding the
disapprovals and the general performance of the
property appraiser. If the panel finds unsatisfactory
performance, the property appraiser shall be
ineligible for the designation and special
qualification salary provided in s. 145.10(2). Within
not less than 12 months, the property appraiser may
requalify therefor, provided he or she successfully
recompletes the courses and examinations
applicable to new candidates.
History.—s. 22, ch. 80-274; s. 6, ch. 82-208; ss. 20, 80,
ch. 82-226; s. 969, ch. 95-147.
192.123 Notification of veteran’s
guardian.—Upon the receipt of a copy of letters of
guardianship issued pursuant to s. 744.638, the
property appraiser and tax collector shall provide
the guardian with every notice required under
chapters 192-197 which would otherwise be
provided the ward.
History.—s. 20, ch. 84-62.
Chapter 193, F.S. (2017)
132
CHAPTER 193
ASSESSMENTS
PART I GENERAL PROVISIONS (ss.
193.011-193.1556)
PART II SPECIAL CLASSES OF
PROPERTY (ss. 193.441-193.703)
PART I
GENERAL PROVISIONS
193.011 Factors to consider in deriving just
valuation.
193.015 Additional specific factor; effect of
issuance or denial of permit to dredge,
fill, or construct in state waters to their
landward extent.
193.016 Property appraiser’s assessment; effect
of determinations by value adjustment
board.
193.017 Low-income housing tax credit.
193.018 Land owned by a community land trust
used to provide affordable housing;
assessment; structural improvements,
condominium parcels, and cooperative
parcels.
193.023 Duties of the property appraiser in
making assessments.
193.0235 Ad valorem taxes and non-ad valorem
assessments against subdivision
property.
193.024 Deputy property appraisers.
193.052 Preparation and serving of returns.
193.062 Dates for filing returns.
193.063 Extension of date for filing tangible
personal property tax returns.
193.072 Penalties for improper or late filing of
returns and for failure to file returns.
193.073 Erroneous returns; estimate of
assessment when no return filed.
193.074 Confidentiality of returns.
193.075 Mobile homes and recreational vehicles.
193.077 Notice of new, rebuilt, or expanded
property.
193.085 Listing all property.
193.092 Assessment of property for back taxes.
193.102 Lands subject to tax sale certificates;
assessments; taxes not extended.
193.114 Preparation of assessment rolls.
193.1142 Approval of assessment rolls.
193.1145 Interim assessment rolls.
193.1147 Performance review panel.
193.116 Municipal assessment rolls.
193.122 Certificates of value adjustment board
and property appraiser; extensions on
the assessment rolls.
193.132 Prior assessments validated.
193.133 Effect of mortgage fraud on property
assessments.
193.155 Homestead assessments.
193.1551 Assessment of certain homestead
property damaged in 2004 named
storms.
193.1552 Assessment of properties affected by
imported or domestic drywall.
193.1554 Assessment of non-homestead
residential property.
193.1555 Assessment of certain residential and
nonresidential real property.
193.1556 Notice of change of ownership or
control required.
193.011 Factors to consider in deriving just
valuation.—In arriving at just valuation as required
under s. 4, Art. VII of the State Constitution, the
property appraiser shall take into consideration the
following factors:
(1) The present cash value of the property,
which is the amount a willing purchaser would pay
a willing seller, exclusive of reasonable fees and
costs of purchase, in cash or the immediate
equivalent thereof in a transaction at arm’s length;
(2) The highest and best use to which the
property can be expected to be put in the immediate
future and the present use of the property, taking
into consideration the legally permissible use of the
property, including any applicable judicial
limitation, local or state land use regulation, or
historic preservation ordinance, and any zoning
changes, concurrency requirements, and permits
necessary to achieve the highest and best use, and
considering any moratorium imposed by executive
order, law, ordinance, regulation, resolution, or
proclamation adopted by any governmental body or
agency or the Governor when the moratorium or
judicial limitation prohibits or restricts the
development or improvement of property as
otherwise authorized by applicable law. The
applicable governmental body or agency or the
Governor shall notify the property appraiser in
Chapter 193, F.S. (2017)
133
writing of any executive order, ordinance,
regulation, resolution, or proclamation it adopts
imposing any such limitation, regulation, or
moratorium;
(3) The location of said property;
(4) The quantity or size of said property;
(5) The cost of said property and the present
replacement value of any improvements thereon;
(6) The condition of said property;
(7) The income from said property; and
(8) The net proceeds of the sale of the
property, as received by the seller, after deduction
of all of the usual and reasonable fees and costs of
the sale, including the costs and expenses of
financing, and allowance for unconventional or
atypical terms of financing arrangements. When the
net proceeds of the sale of any property are utilized,
directly or indirectly, in the determination of just
valuation of realty of the sold parcel or any other
parcel under the provisions of this section, the
property appraiser, for the purposes of such
determination, shall exclude any portion of such net
proceeds attributable to payments for household
furnishings or other items of personal property.
History.—s. 1, ch. 63-250; s. 1, ch. 67-167; ss. 1, 2,
ch. 69-55; s. 13, ch. 69-216; s. 8, ch. 70-243; s. 20, ch. 74-234;
s. 1, ch. 77-102; s. 1, ch. 77-363; s. 6, ch. 79-334; s. 1, ch. 88-
101; s. 1, ch. 93-132; s. 1, ch. 97-117; s. 1, ch. 2008-197.
Note.—Former s. 193.021.
193.015 Additional specific factor; effect of
issuance or denial of permit to dredge, fill, or
construct in state waters to their landward
extent.—
(1) If the Department of Environmental
Protection issues or denies a permit to dredge, fill,
or otherwise construct in or on waters of the state,
as defined in chapter 403, to their landward extent
as determined under 1s. 403.817(2), the property
appraiser is expressly directed to consider the effect
of that issuance or denial on the value of the
property and any limitation that the issuance or
denial may impose on the highest and best use of
the property to its landward extent.
(2) The Department of Environmental
Protection shall provide the property appraiser of
each county in which such property is situated a
copy of any final agency action relating to an
application for such a permit.
(3) The provisions of subsection (1) do not
apply if:
(a) The property owner had no reasonable
basis for expecting approval of the application for
permit; or
(b) The application for permit was denied
because of an incomplete filing, failure to meet an
applicable deadline, or failure to comply with
administrative or procedural requirements.
History.—s. 3, ch. 84-79; s. 42, ch. 94-356.
1Note.—Repealed by s. 14, ch. 94-122.
193.016 Property appraiser’s assessment;
effect of determinations by value adjustment
board.—If the property appraiser’s assessment of
the same items of tangible personal property in the
previous year was adjusted by the value adjustment
board and the decision of the board to reduce the
assessment was not successfully appealed by the
property appraiser, the property appraiser shall
consider the reduced values determined by the
value adjustment board in assessing those items of
tangible personal property. If the property appraiser
adjusts upward the reduced values previously
determined by the value adjustment board, the
property appraiser shall assert additional basic and
underlying facts not properly considered by the
value adjustment board as the basis for the
increased valuation notwithstanding the prior
adjustment by the board.
History.—s. 2, ch. 2000-262.
193.017 Low-income housing tax credit.—
Property used for affordable housing which has
received a low-income housing tax credit from the
Florida Housing Finance Corporation, as
authorized by s. 420.5099, shall be assessed under
s. 193.011 and, consistent with s. 420.5099(5) and
(6), pursuant to this section.
(1) The tax credits granted and the financing
generated by the tax credits may not be considered
as income to the property.
(2) The actual rental income from rent-
restricted units in such a property shall be
recognized by the property appraiser.
(3) Any costs paid for by tax credits and costs
paid for by additional financing proceeds received
under chapter 420 may not be included in the
valuation of the property.
(4) If an extended low-income housing
agreement is filed in the official public records of
the county in which the property is located, the
agreement, and any recorded amendment or
supplement thereto, shall be considered a land-use
Chapter 193, F.S. (2017)
134
regulation and a limitation on the highest and best
use of the property during the term of the
agreement, amendment, or supplement.
History.—s. 6, ch. 2004-349.
193.018 Land owned by a community land
trust used to provide affordable housing;
assessment; structural improvements,
condominium parcels, and cooperative
parcels.—
(1) As used in this section, the term
“community land trust” means a nonprofit entity
that is qualified as charitable under s. 501(c)(3) of
the Internal Revenue Code and has as one of its
purposes the acquisition of land to be held in
perpetuity for the primary purpose of providing
affordable homeownership.
(2) A community land trust may convey
structural improvements, condominium parcels, or
cooperative parcels, that are located on specific
parcels of land that are identified by a legal
description contained in and subject to a ground
lease having a term of at least 99 years, for the
purpose of providing affordable housing to natural
persons or families who meet the extremely-low-
income, very-low-income, low-income, or
moderate-income limits specified in s. 420.0004, or
the income limits for workforce housing, as defined
in s. 420.5095(3). A community land trust shall
retain a preemptive option to purchase any
structural improvements, condominium parcels, or
cooperative parcels on the land at a price
determined by a formula specified in the ground
lease which is designed to ensure that the structural
improvements, condominium parcels, or
cooperative parcels remain affordable.
(3) In arriving at just valuation under s.
193.011, a structural improvement, condominium
parcel, or cooperative parcel providing affordable
housing on land owned by a community land trust,
and the land owned by a community land trust that
is subject to a 99-year or longer ground lease, shall
be assessed using the following criteria:
(a) The amount a willing purchaser would pay
a willing seller for the land is limited to an amount
commensurate with the terms of the ground lease
that restricts the use of the land to the provision of
affordable housing in perpetuity.
(b) The amount a willing purchaser would pay
a willing seller for resale-restricted improvements,
condominium parcels, or cooperative parcels is
limited to the amount determined by the formula in
the ground lease.
(c) If the ground lease and all amendments
and supplements thereto, or a memorandum
documenting how such lease and amendments or
supplements restrict the price at which the
improvements, condominium parcels, or
cooperative parcels may be sold, is recorded in the
official public records of the county in which the
leased land is located, the recorded lease and any
amendments and supplements, or the recorded
memorandum, shall be deemed a land use
regulation during the term of the lease as amended
or supplemented.
History.—s. 16, ch. 2009-96; s. 2, ch. 2011-15.
193.023 Duties of the property appraiser in
making assessments.—
(1) The property appraiser shall complete his
or her assessment of the value of all property no
later than July 1 of each year, except that the
department may for good cause shown extend the
time for completion of assessment of all property.
(2) In making his or her assessment of the
value of real property, the property appraiser is
required to physically inspect the property at least
once every 5 years. Where geographically suitable,
and at the discretion of the property appraiser, the
property appraiser may use image technology in
lieu of physical inspection to ensure that the tax roll
meets all the requirements of law. The Department
of Revenue shall establish minimum standards for
the use of image technology consistent with
standards developed by professionally recognized
sources for mass appraisal of real property.
However, the property appraiser shall physically
inspect any parcel of taxable or state-owned real
property upon the request of the taxpayer or owner.
(3) In revaluating property in accordance with
constitutional and statutory requirements, the
property appraiser may adjust the assessed value
placed on any parcel or group of parcels based on
mass data collected, on ratio studies prepared by an
agency authorized by law, or pursuant to
regulations of the Department of Revenue.
(4) In making his or her assessment of
leasehold interests in property serving the unit
owners of a condominium or cooperative subject to
a lease, including property subject to a recreational
lease, the property appraiser shall assess the
Chapter 193, F.S. (2017)
135
property at its fair market value without regard to
the income derived from the lease.
(5) In assessing any parcel of a condominium
or any parcel of any other residential development
having common elements appurtenant to the
parcels, if such common elements are owned by the
condominium association or owned jointly by the
owners of the parcels, the assessment shall apply to
the parcel and its fractional or proportionate share
of the appurtenant common elements.
(6) In making assessments of cooperative
parcels, the property appraiser shall use the method
required by s. 719.114.
History.—s. 9, ch. 70-243; s. 1, ch. 72-290; s. 5, ch.
76-222; s. 1, ch. 77-102; s. 2, ch. 84-261; s. 14, ch. 86-300; s.
1, ch. 88-216; s. 5, ch. 91-223; s. 970, ch. 95-147; s. 1, ch.
2006-36; s. 1, ch. 2009-135; ss. 1, 10, ch. 2010-280; SJR 8-A,
2010 Special Session A.
193.0235 Ad valorem taxes and non-ad
valorem assessments against subdivision
property.—
(1) Ad valorem taxes and non-ad valorem
assessments shall be assessed against the lots within
a platted residential subdivision and not upon the
subdivision property as a whole. An ad valorem tax
or non-ad valorem assessment, including a tax or
assessment imposed by a county, municipality,
special district, or water management district, may
not be assessed separately against common
elements utilized exclusively for the benefit of lot
owners within the subdivision, regardless of
ownership. The value of each parcel of land that is
or has been part of a platted subdivision and that is
designated on the plat or the approved site plan as a
common element for the exclusive benefit of lot
owners shall, regardless of ownership, be prorated
by the property appraiser and included in the
assessment of all the lots within the subdivision
which constitute inventory for the developer and
are intended to be conveyed or have been conveyed
into private ownership for the exclusive benefit of
lot owners within the subdivision.
(2) As used in this section, the term “common
element” includes:
(a) Subdivision property not included within
lots constituting inventory for the developer which
are intended to be conveyed or have been conveyed
into private ownership.
(b) An easement through the subdivision
property, not including the property described in
paragraph (a), which has been dedicated to the
public or retained for the benefit of the subdivision.
(c) Any other part of the subdivision which
has been designated on the plat or is required to be
designated on the site plan as a drainage pond, or
detention or retention pond, for the exclusive
benefit of the subdivision.
(d) Property located within the same county
as the subdivision and used for at least 10 years
exclusively for the benefit of lot owners within the
subdivision.
History.—s. 4, ch. 2003-284; s. 1, ch. 2015-221.
193.024 Deputy property appraisers.—
Property appraisers may appoint deputies to act in
their behalf in carrying out the duties prescribed by
law.
History.—s. 2, ch. 80-366.
193.052 Preparation and serving of
returns.—
(1) The following returns shall be filed:
(a) Tangible personal property; and
(b) Property specifically required to be
returned by other provisions in this title.
(2) No return shall be required for real
property the ownership of which is reflected in
instruments recorded in the public records of the
county in which the property is located, unless
otherwise required in this title. In order for land to
be considered for agricultural classification under s.
193.461 or high-water recharge classification under
s. 193.625, an application for classification must be
filed on or before March 1 of each year with the
property appraiser of the county in which the land
is located, except as provided in s. 193.461(3)(a).
The application must state that the lands on January
1 of that year were used primarily for bona fide
commercial agricultural or high-water recharge
purposes.
(3) A return for the above types of property
shall be filed in each county which is the situs of
such property, as set out under s. 192.032.
(4) All returns shall be completed by the
taxpayer in such a way as to correctly reflect the
owner’s estimate of the value of property owned or
otherwise taxable to him or her and covered by such
return. All forms used for returns shall be
prescribed by the department and delivered to the
property appraisers for distribution to the taxpayers.
(5) Property appraisers may distribute returns
in whatever way they feel most appropriate.
Chapter 193, F.S. (2017)
136
However, as a minimum requirement, the property
appraiser shall requisition, and the department shall
distribute, forms in a timely manner so that each
property appraiser can and shall make them
available in his or her office no later than the first
working day of the calendar year.
(6) The department shall promulgate the
necessary regulations to ensure that all railroad and
utility property is properly returned in the
appropriate county. However, the evaluating or
assessing of utility property in each county shall be
the duty of the property appraiser.
(7) A property appraiser may accept a
tangible personal property tax return in a form
initiated through an electronic data interchange.
The department shall prescribe by rule the format
and instructions necessary for such filing to ensure
that all property is properly listed. The acceptable
method of transfer, the method, form, and content
of the electronic data interchange, the method by
which the taxpayer will be provided with an
acknowledgment, and the duties of the property
appraiser with respect to such filing shall be
prescribed by the department. The department’s
rules shall provide: a uniform format for all
counties; that the format shall resemble form DR-
405 as closely as possible; and that adequate
safeguards for verification of taxpayers’ identities
are established to avoid filing by unauthorized
persons.
History.—s. 11, ch. 70-243; s. 1, ch. 72-370; s. 1, ch.
73-228; s. 20, ch. 73-334; s. 6, ch. 76-234; s. 1, ch. 77-102; s.
45, ch. 77-104; s. 7, ch. 79-334; s. 9, ch. 81-308; s. 75, ch. 82-
226; s. 1, ch. 84-106; ss. 28, 221, ch. 85-342; s. 63, ch. 89-
356; s. 971, ch. 95-147; s. 2, ch. 95-404; s. 3, ch. 96-204; s.
33, ch. 99-208.
Note.—Consolidation of provisions of former ss.
193.113, 193.121, 193.203, 193.211, 193.231 -193.261,
193.272, 193.281-193.311.
193.062 Dates for filing returns.—All
returns shall be filed according to the following
schedule:
(1) Tangible personal property—April 1.
(2) Real property—when required by specific
provision of general law.
(3) Railroad, railroad terminal, private car and
freight line and equipment company property—
April 1.
(4) All other returns and applications not
otherwise specified by specific provision of general
law—April 1.
History.—s. 12, ch. 70-243; s. 45, ch. 77-104; s. 8, ch.
79-334; s. 9, ch. 81-308.
Note.—Consolidation of provisions of former ss.
193.203, 193.211.
193.063 Extension of date for filing
tangible personal property tax returns.—The
property appraiser shall grant an extension for the
filing of a tangible personal property tax return for
30 days and may, at her or his discretion, grant an
additional extension for the filing of a tangible
personal property tax return for up to 15 additional
days. A request for extension must be made in time
for the property appraiser to consider the request
and act on it before the regular due date of the
return. However, a property appraiser may not
require that a request for extension be made more
than 10 days before the due date of the return. A
request for extension, at the option of the property
appraiser, shall include any or all of the following:
the name of the taxable entity, the tax identification
number of the taxable entity, and the reason a
discretionary extension should be granted.
History.—s. 1, ch. 94-98; s. 1463, ch. 95-147; s. 2, ch.
99-239.
193.072 Penalties for improper or late
filing of returns and for failure to file returns.—
(1) The following penalties shall apply:
(a) For failure to file a return—25 percent of
the total tax levied against the property for each
year that no return is filed.
(b) For filing returns after the due date—5
percent of the total tax levied against the property
covered by that return for each year, for each
month, or portion thereof, that a return is filed after
the due date, but not to exceed 25 percent of the
total tax.
(c) For property unlisted on the return—15
percent of the tax attributable to the omitted
property.
(d) For incomplete returns by railroad and
railroad terminal companies and private car and
freight line and equipment companies—2 percent
of the assessed value, not to exceed 10 percent
thereof, shall be added to the values apportioned to
the counties for each month or fraction thereof in
which the return is incomplete; however, the return
shall not be deemed incomplete until 15 days after
notice of incompleteness is provided to the
taxpayer.
Chapter 193, F.S. (2017)
137
(2) Penalties listed in this section shall be
determined upon the total of all ad valorem personal
property taxes, penalties and interest levied on the
property, and such penalties shall be a lien on the
property.
(3) Failure to file a return, or to otherwise
properly submit all property for taxation, shall in no
regard relieve any taxpayer of any requirement to
pay all taxes assessed against him or her promptly.
(4) For good cause shown, and upon finding
that such unlisting or late filing of returns was not
intentional or made with the intent to evade or
illegally avoid the payment of lawful taxes, the
property appraiser or, in the case of properties
valued by the Department of Revenue, the
executive director may reduce or waive any of said
penalties.
History.—s. 13, ch. 70-243; s. 1, ch. 77-102; s. 9, ch.
79-334; s. 972, ch. 95-147.
Note.—Consolidation of provisions of former ss.
193.203, 193.222, 199.321.
193.073 Erroneous returns; estimate of
assessment when no return filed.—
(1)(a) Upon discovery that an erroneous or
incomplete statement of personal property has been
filed by a taxpayer or that all the property of a
taxpayer has not been returned for taxation, the
property appraiser shall mail a notice informing the
taxpayer that an erroneous or incomplete statement
of personal property has been filed. Such notice
shall be mailed at any time before the mailing of the
notice required in s. 200.069. The taxpayer has 30
days after the date the notice is mailed to provide
the property appraiser with a complete return listing
all property for taxation.
(b) If the property is personal property and is
discovered before April 1, the property appraiser
shall make an assessment in triplicate. After
attaching the affidavit and warrant required by law,
the property appraiser shall dispose of the
additional assessment roll in the same manner as
provided by law.
(c) If the property is personal property and is
discovered on or after April 1, or is real property
discovered at any time, the property shall be added
to the assessment roll then in preparation.
(2) If no tangible personal property tax return
has been filed as required by law, including any
extension which may have been granted for the
filing of the return, the property appraiser is
authorized to estimate from the best information
available the assessment of the tangible personal
property of a taxpayer who has not properly and
timely filed his or her tax return. Such assessment
shall be deemed to be prima facie correct, may be
included on the tax roll, and taxes may be extended
therefor on the tax roll in the same manner as for all
other taxes.
History.—s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897;
GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch.
20722, 1941; ss. 1, 2, ch. 69-55; s. 2, ch. 72-268; s. 1, ch. 77-
102; s. 2, ch. 94-98; s. 1464, ch. 95-147; s. 2, ch. 2016-128.
Note.—Former s. 193.37; s. 197.031.
193.074 Confidentiality of returns.—All
returns of property and returns required by former
s. 201.022 submitted by the taxpayer pursuant to
law shall be deemed to be confidential in the hands
of the property appraiser, the clerk of the circuit
court, the department, the tax collector, the Auditor
General, and the Office of Program Policy Analysis
and Government Accountability, and their
employees and persons acting under their
supervision and control, except upon court order or
order of an administrative body having quasi-
judicial powers in ad valorem tax matters, and such
returns are exempt from the provisions of s.
119.07(1).
History.—s. 10, ch. 79-334; s. 2, ch. 86-300; s. 21, ch.
88-119; s. 38, ch. 90-360; s. 16, ch. 93-132; s. 49, ch. 96-406;
s. 47, ch. 2001-266; s. 11, ch. 2009-21.
193.075 Mobile homes and recreational
vehicles.—
(1) A mobile home shall be taxed as real
property if the owner of the mobile home is also the
owner of the land on which the mobile home is
permanently affixed. A mobile home shall be
considered permanently affixed if it is tied down
and connected to the normal and usual utilities.
However, this provision does not apply to a mobile
home, or any appurtenance thereto, that is being
held for display by a licensed mobile home dealer
or a licensed mobile home manufacturer and that is
not rented or occupied. A mobile home that is taxed
as real property shall be issued an “RP” series
sticker as provided in s. 320.0815.
(2) A mobile home that is not taxed as real
property shall have a current license plate properly
affixed as provided in s. 320.08(11). Any such
mobile home without a current license plate
properly affixed shall be presumed to be tangible
personal property.
Chapter 193, F.S. (2017)
138
(3) A recreational vehicle shall be taxed as
real property if the owner of the recreational vehicle
is also the owner of the land on which the vehicle is
permanently affixed. A recreational vehicle shall be
considered permanently affixed if it is connected to
the normal and usual utilities and if it is tied down
or it is attached or affixed in such a way that it
cannot be removed without material or substantial
damage to the recreational vehicle. Except when the
mode of attachment or affixation is such that the
recreational vehicle cannot be removed without
material or substantial damage to the recreational
vehicle or the real property, the intent of the owner
to make the recreational vehicle permanently
affixed shall be determinative. A recreational
vehicle that is taxed as real property must be issued
an “RP” series sticker as provided in s. 320.0815.
(4) A recreational vehicle that is not taxed as
real property must have a current license plate
properly affixed as provided in s. 320.08(9). Any
such recreational vehicle without a current license
plate properly affixed is presumed to be tangible
personal property.
History.—s. 2, ch. 74-234; s. 10, ch. 88-216; s. 1, ch.
91-241; s. 6, ch. 93-132; s. 30, ch. 94-353; s. 3, ch. 95-404; s.
1, ch. 98-139.
193.077 Notice of new, rebuilt, or expanded
property.—
(1) The property appraiser shall accept
notices on or before April 1 of the year in which the
new or additional real or personal property acquired
to establish a new business or facilitate a business
expansion or restoration is first subject to
assessment. The notice shall be filed, on a form
prescribed by the department, by any business
seeking to qualify for an enterprise zone property
tax credit as a new or expanded business pursuant
to s. 220.182(4).
(2) Upon determining that the real or tangible
personal property described in the notice is in fact
to be incorporated into a new, expanded, or rebuilt
business, the property appraiser shall so affirm and
certify on the face of the notice and shall provide a
copy thereof to the new or expanded business and
to the department.
(3) Within 10 days of extension or
recertification of the assessment rolls pursuant to s.
193.122, whichever is later, the property appraiser
shall forward to the department a list of all property
of new businesses and property separately assessed
as expansion-related or rebuilt property pursuant to
s. 193.085(5)(a). The list shall include the name and
address of the business to which the property is
assessed, the assessed value of the property, the
total taxes levied against the property, the
identifying number for the property as shown on the
assessment roll, and a description of the property.
(4) This section expires on the date specified
in s. 290.016 for the expiration of the Florida
Enterprise Zone Act.
History.—ss. 4, 10, ch. 80-248; s. 5, ch. 83-204; s. 25,
ch. 84-356; s. 63, ch. 94-136; s. 25, ch. 2000-210; s. 14, ch.
2005-287.
193.085 Listing all property.—
(1) The property appraiser shall ensure that all
real property within his or her county is listed and
valued on the real property assessment roll. Streets,
roads, and highways which have been dedicated to
or otherwise acquired by a municipality, county, or
state agency need not, but may, be listed.
(2) The department shall promulgate such
regulations and shall make available maps and
mapping materials as it deems necessary to ensure
that all real property within the state is listed and
valued on the real property assessment rolls of the
respective counties. In addition, individual property
appraisers may use such other maps and materials
as they deem expedient to accomplish the purpose
of this section.
(3)(a) All forms of local government, special
taxing districts, multicounty districts, and
municipalities shall provide written annual
notification to the several property appraisers of
any and all real property owned by any of them so
that ownership of all such property will be properly
listed.
(b) Whenever real property is listed on the
real property assessment rolls of the respective
counties in the name of the State of Florida or any
of its agencies, the listing shall not be changed in
the absence of a recorded deed executed by the
State of Florida or the state agency in whose name
the property is listed. If, in preparing the assessment
rolls, the several property appraisers within the state
become aware of the existence of a recorded deed
not executed by the state and purporting to convey
real property listed on the assessment rolls as state-
owned, the property appraiser shall immediately
forward a copy of the recorded deed to the state
agency in whose name the property is listed.
Chapter 193, F.S. (2017)
139
(4) The department shall promulgate such
rules as are necessary to ensure that all railroad
property of all types is properly listed in the
appropriate county and shall submit the county
railroad property assessments to the respective
county property appraisers not later than June 1 in
each year. However, in those counties in which
railroad assessments are not completed by the
department by June 1, for millage certification
purposes, the property appraiser may utilize the
prior year’s values for such property.
(a) All railroad and railroad terminal
companies maintaining tracks or other fixed assets
in the state and subject to assessment under the unit-
rule method of valuation shall make an annual
return to the Department of Revenue. Such returns
shall be filed on or before April 1 and shall be
subject to the penalties provided in s. 193.072. The
department shall make an annual assessment of all
operating property of every description owned by
or leased to such companies. Such assessment shall
be apportioned to each county, based upon actual
situs and, in the case of property not having situs in
a particular county, shall be apportioned based upon
track miles. Operating property shall include all
property owned or leased to such company,
including right-of-way presently in use by the
company, track, switches, bridges, rolling stock,
and other property directly related to the operation
of the railroad. Nonoperating property shall include
that portion of office buildings not used for
operating purposes, property owned but not directly
used for the operation of the railroad, and any other
property that is not used for operating purposes.
The department shall promulgate rules necessary to
ensure that all operating property is properly
valued, apportioned, and returned to the appropriate
county, including rules governing the form and
content of returns. The evaluation and assessment
of utility property shall be the duty of the property
appraiser.
(b)1. All private car and freight line and
equipment companies operating rolling stock in
Florida shall make an annual return to the
Department of Revenue. The department shall
make an annual determination of the average
number of cars habitually present in Florida for
each company and shall assess the just value
thereof.
2. The department shall promulgate rules
respecting the methods of determining the average
number of cars habitually present in Florida, the
form and content of returns, and such other rules as
are necessary to ensure that the property of such
companies is properly returned, valued, and
apportioned to the state.
3. For purposes of this paragraph, “operating
rolling stock in Florida” means having ownership
of rolling stock which enters Florida.
4. The department shall apportion the
assessed value of such property to the local taxing
jurisdiction based upon the number of track miles
and the location of mainline track of the respective
railroads over which the rolling stock has been
operated in the preceding year in each taxing
jurisdiction. The situs for taxation of such property
shall be according to the apportionment.
(c) The values determined by the department
pursuant to this subsection shall be certified to the
property appraisers when such values have been
finalized by the department. Prior to finalizing the
values to be certified to the property appraisers, the
department shall provide an affected taxpayer a
notice of a proposed assessment and an opportunity
for informal conference before the executive
director’s designee. A property appraiser shall
certify to the tax collector for collection the value
as certified by the Department of Revenue.
(d) Returns and information from returns
required to be made pursuant to this subsection may
be shared pursuant to any formal agreement for the
mutual exchange of information with another state.
(e) In any action challenging final assessed
values certified by the department under this
subsection, venue is in Leon County.
(5)(a) Beginning in the year in which a notice
of new, rebuilt, or expanded property is accepted
and certified pursuant to s. 193.077 and for the 4
years immediately thereafter, the property appraiser
shall separately assess the prior existing property
and the expansion-related or rebuilt property, if
any, of each business having submitted said notice
pursuant to s. 220.182(4). The listing of expansion-
related or rebuilt property on an assessment roll
shall immediately follow the listing of prior
existing property for each expanded business.
However, beginning with the first assessment roll
following receipt of a notice from the department
that a business has been disallowed an enterprise
zone property tax credit, the property appraiser
shall singly list the property of such business.
Chapter 193, F.S. (2017)
140
(b) This subsection expires on the date
specified in s. 290.016 for the expiration of the
Florida Enterprise Zone Act.
History.—s. 14, ch. 70-243; s. 2, ch. 73-228; s. 2, ch.
74-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-269; s.
11, ch. 79-334; s. 9, ch. 80-77; ss. 5, 10, ch. 80-248; s. 26, ch.
84-356; s. 6, ch. 89-174; s. 2, ch. 91-295; s. 64, ch. 94-136; s.
31, ch. 94-353; s. 1465, ch. 95-147; s. 24, ch. 2000-210; s. 15,
ch. 2005-287; ss. 2, 10, ch. 2010-280; SJR 8-A, 2010 Special
Session A.
Note.—Consolidation of provisions of former ss.
193.051, 193.061, 193.071, 193.113, 193.131, 193.272,
193.281.
193.092 Assessment of property for back
taxes.—
(1) When it shall appear that any ad valorem
tax might have been lawfully assessed or collected
upon any property in the state, but that such tax was
not lawfully assessed or levied, and has not been
collected for any year within a period of 3 years
next preceding the year in which it is ascertained
that such tax has not been assessed, or levied, or
collected, then the officers authorized shall make
the assessment of taxes upon such property in
addition to the assessment of such property for the
current year, and shall assess the same separately
for such property as may have escaped taxation at
and upon the basis of valuation applied to such
property for the year or years in which it escaped
taxation, noting distinctly the year when such
property escaped taxation and such assessment
shall have the same force and effect as it would
have had if it had been made in the year in which
the property shall have escaped taxation, and taxes
shall be levied and collected thereon in like manner
and together with taxes for the current year in which
the assessment is made. But no property shall be
assessed for more than 3 years’ arrears of taxation,
and all property so escaping taxation shall be
subject to such taxation to be assessed in
whomsoever’s hands or possession the same may
be found, except that property acquired by a bona
fide purchaser who was without knowledge of the
escaped taxation shall not be subject to assessment
for taxes for any time prior to the time of such
purchase, but it is the duty of the property appraiser
making such assessment to serve upon the previous
owner a notice of intent to record in the public
records of the county a notice of tax lien against any
property owned by that person in the county. Any
property owned by such previous owner which is
situated in this state is subject to the lien of such
assessment in the same manner as a recorded
judgment. Before any such lien may be recorded,
the owner so notified must be given 30 days to pay
the taxes, penalties, and interest. Once recorded,
such lien may be recorded in any county in this state
and shall constitute a lien on any property of such
person in such county in the same manner as a
recorded judgment, and may be enforced by the tax
collector using all remedies pertaining to same;
provided, that the county property appraiser shall
not assess any lot or parcel of land certified or sold
to the state for any previous years unless such lot or
parcel of lands so certified or sold shall be included
in the list furnished by the Chief Financial Officer
to the county property appraiser as provided by law;
provided, if real or personal property be assessed
for taxes, and because of litigation delay ensues and
the assessment be held invalid the taxing
authorities, may reassess such property within the
time herein provided after the termination of such
litigation; provided further, that personal property
acquired in good faith by purchase shall not be
subject to assessment for taxes for any time prior to
the time of such purchase, but the individual or
corporation liable for any such assessment shall
continue personally liable for same. As used in this
subsection, the term “bona fide purchaser” means a
purchaser for value, in good faith, before
certification of such assessment of back taxes to the
tax collector for collection.
(2) This section applies to property of every
class and kind upon which ad valorem tax is
assessable by any state or county authority under
the laws of the state.
(3) Notwithstanding subsection (2), the
provisions of this section requiring the retroactive
assessment and collection of ad valorem taxes shall
not apply if:
(a) The owner of a building, structure, or
other improvement to land that has not been
previously assessed complied with all necessary
permitting requirements when the improvement
was completed; or
(b) The owner of real property that has not
been previously assessed voluntarily discloses to
the property appraiser the existence of such
property before January 1 of the year the property
is first assessed. The disclosure must be made on a
form provided by the property appraiser.
Chapter 193, F.S. (2017)
141
History.—s. 24, ch. 4322, 1895; s. 1, ch. 4663, 1899;
GS 524; s. 22, ch. 5596, 1907; RGS 722; ss. 1, 2, ch. 9180,
1923; CGL 924-926; ss. 1, 2, ch. 69-55; s. 15, ch. 70-243; s.
1, ch. 77-102; s. 9, ch. 2002-18; s. 174, ch. 2003-261; s. 1, ch.
2010-66.
Note.—Former ss. 193.23, 193.151.
193.102 Lands subject to tax sale
certificates; assessments; taxes not extended.—
(1) All lands against which the state holds any
tax sale certificate or other lien for delinquent taxes
assessed for the year 1940 or prior years shall be
assessed for the year 1941 and subsequent years in
like manner and to the same effect as if no taxes
against such lands were delinquent. Should the
taxes on such lands not be paid as required by law,
such lands shall be sold or the title thereto shall
become vested in the county, in like manner and to
the same effect as other lands upon which taxes are
delinquent are sold or the title to which becomes
vested in the county under this law. Such lands
upon which tax certificates have been issued to this
state, when sold by the county for delinquent taxes,
may be redeemed in the manner prescribed by this
law; provided, that all tax certificates held by the
state on such lands shall be redeemed at the same
time, and the clerk of the circuit court shall disburse
the money as provided by law. After the title to any
such lands against which the state holds tax
certificates becomes vested in the county as
provided by this law, the county may sell such lands
in the same manner as provided in s. 197.592, and
the clerk of the circuit court shall distribute the
proceeds from the sale of such lands by the board
of county commissioners in proportion to the
interest of the state, the several taxing units, and the
funds of such units, as may be calculated by the
clerk.
(2) The property appraisers, in making up
their assessment rolls, shall place thereon the lands
upon which taxes have been sold to the county,
enter their valuation of the same on the roll, and
extend the taxes upon such lands.
History.—s. 16, ch. 4322, 1895; GS 512; s. 13, ch.
5596, 1907; s. 1, ch. 6158, 1911; RGS 712, 769; CGL 914,
984; ss. 4, 23, ch. 20722, 1941; ss. 3 1/2, 10, ch. 22079, 1943;
ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 16, ch. 70-243; s. 32, ch.
73-332; s. 5, ch. 75-103; s. 1, ch. 77-102; s. 1, ch. 77-174; ss.
205, 221, ch. 85-342.
Note.—Former ss. 193.16, 193.171, 193.63, 193.181.
193.114 Preparation of assessment rolls.—
(1) Each property appraiser shall prepare the
following assessment rolls:
(a) Real property assessment roll.
(b) Tangible personal property assessment
roll. This roll shall include taxable household goods
and all other taxable tangible personal property.
1(2) The real property assessment roll shall
include:
(a) The just value.
(b) The school district assessed value.
(c) The nonschool district assessed value.
(d) The difference between just value and
school district and nonschool district assessed value
for each statutory provision resulting in such
difference.
(e) The school taxable value.
(f) The nonschool taxable value.
(g) The amount of each exemption or discount
causing a difference between assessed and taxable
value.
(h) The value of new construction.
(i) The value of any deletion from the
property causing a reduction in just value.
(j) Land characteristics, including the land
use code, land value, type and number of land units,
land square footage, and a code indicating a
combination or splitting of parcels in the previous
year.
(k) Improvement characteristics, including
improvement quality, construction class, effective
year built, actual year built, total living or usable
area, number of buildings, number of residential
units, value of special features, and a code
indicating the type of special feature.
(l) The market area code, according to
department guidelines.
(m) The neighborhood code, if used b y the
property appraiser.
(n) The recorded selling price, ownership
transfer date, and official record book and page
number or clerk instrument number for each deed
or other instrument transferring ownership of real
property and recorded or otherwise discovered
during the period beginning 1 year before the
assessment date and up to the date the assessment
roll is submitted to the department. The assessment
roll shall also include the basis for qualification or
disqualification of a transfer as an arms-length
transaction. A decision qualifying or disqualifying
a transfer of property as an arms-length transaction
must be recorded on the assessment roll within 3
Chapter 193, F.S. (2017)
142
months after the date that the deed or other transfer
instrument is recorded or otherwise discovered. If,
subsequent to the initial decision qualifying or
disqualifying a transfer of property, the property
appraiser obtains information indicating that the
initial decision should be changed, the property
appraiser may change the qualification decision
and, if so, must document the reason for the change
in a manner acceptable to the executive director or
the executive director’s designee. Sale or transfer
data must be current on all tax rolls submitted to the
department. As used in this paragraph, the term
“ownership transfer date” means the date that the
deed or other transfer instrument is signed and
notarized or otherwise executed.
(o) A code indicating that the physical
attributes of the property as of January 1 were
significantly different than that at the time of the
last sale.
(p) The name and address of the owner.
(q) The state of domicile of the owner.
(r) The physical address of the property.
(s) The United States Census Bureau block
group in which the parcel is located.
(t) Information specific to the homestead
property, including the social security number of
the homestead applicant and the applicant’s spouse,
if any, and, for homestead property to which a
homestead assessment difference was transferred in
the previous year, the number of owners among
whom the previous homestead was split, the
assessment difference amount, the county of the
previous homestead, the parcel identification
number of the previous homestead, and the year in
which the difference was transferred.
(u) A code indicating confidentiality pursuant
to s. 119.071.
(v) The millage for each taxing authority
levying tax on the property.
(w) For tax rolls submitted subsequent to the
tax roll submitted pursuant to s. 193.1142, a
notation indicating any change in just value from
the tax roll initially submitted pursuant to s.
193.1142 and a code indicating the reason for the
change.
2(3) The tangible personal property roll shall
include:
(a) An industry code.
(b) A code reference to tax returns showing
the property.
(c) The just value of furniture, fixtures, and
equipment.
(d) The just value of leasehold improvements.
(e) The assessed value.
(f) The difference between just value and
school district and nonschool district assessed value
for each statutory provision resulting in such
difference.
(g) The taxable value.
(h) The amount of each exemption or discount
causing a difference between assessed and taxable
value.
(i) The penalty rate.
(j) The name and address of the owner or
fiduciary responsible for the payment of taxes on
the property and an indicator of fiduciary capacity,
as appropriate.
(k) The state of domicile of the owner.
(l) The physical address of the property.
(m) The millage for each taxing authority
levying tax on the property.
(4)(a) For every change made to the assessed
or taxable value of a parcel on an assessment roll
subsequent to the mailing of the notice provided for
in s. 200.069, the property appraiser shall document
the reason for such change in the public records of
the office of the property appraiser in a manner
acceptable to the executive director or the executive
director’s designee.
(b) For every change that decreases the
assessed or taxable value of a parcel on an
assessment roll between the time of complete
submission of the tax roll pursuant to s. 193.1142(3)
and mailing of the notice provided for in s. 200.069,
the property appraiser shall document the reason for
such change in the public records of the office of
the property appraiser in a manner acceptable to the
executive director or the executive director’s
designee.
(c) Changes made by the value adjustment
board are not subject to the requirements of this
subsection.
(5) For proprietary purposes, including the
furnishing or sale of copies of the tax roll under s.
119.07(1), the property appraiser is the custodian of
the tax roll and the copies of it which are maintained
by any state agency. The department or any state or
local agency may use copies of the tax roll received
by it for official purposes and shall permit
inspection and examination thereof under s.
Chapter 193, F.S. (2017)
143
119.07(1), but is not required to furnish copies of
the records. A social security number submitted
under s. 196.011(1) is confidential and exempt from
s. 24(a), Art. I of the State Constitution and the
provisions of s. 119.07(1). A copy of documents
containing the numbers furnished or sold by the
property appraiser, except a copy furnished to the
department, or a copy of documents containing
social security numbers provided by the department
or any state or local agency for inspection or
examination by the public, must exclude those
social security numbers.
2(6) The rolls shall be prepared in the format
and contain the data fields specified pursuant to s.
193.1142.
History.—s. 17, ch. 70-243; ss. 10, 21, ch. 73-172; s.
21, ch. 74-234; s. 1, ch. 77-102; ss. 45, 46, ch. 77-104; s. 8,
ch. 80-274; s. 4, ch. 81-308; s. 5, ch. 82-208; ss. 19, 64, 80,
ch. 82-226; s. 130, ch. 91-112; s. 2, ch. 93-132; s. 1, ch. 94-
130; s. 1466, ch. 95-147; s. 50, ch. 96-406; s. 7, ch. 2006-312;
s. 4, ch. 2007-339; s. 1, ch. 2008-173; s. 4, ch. 2012-193.
1Note.—
A. Section 1, ch. 2007-339, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) In anticipation of implementing this act,
the executive director of the Department of
Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of making necessary changes and
preparations so that forms, methods, and data
records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12,
and 14 . . . of this act become law.
“(3) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
B. Section 13, ch. 2008-173, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
2Note.—Section 13, ch. 2008-173, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
Note.—Consolidation of provisions of former
ss. 193.041, 193.051, 193.061, 193.071, 193.113, 193.131,
193.251, 193.261, 193.361-193.381, 193.392.
193.1142 Approval of assessment rolls.—
1(1)(a) Each assessment roll shall be
submitted to the executive director of the
Department of Revenue for review in the manner
and form prescribed by the executive director on or
before July 1. The department shall require the
assessment roll submitted under this section to
include the social security numbers required under
s. 196.011. The roll submitted to the executive
director need not include centrally assessed
properties prior to approval under this subsection
and subsection (2). Such review by the executive
director shall be made to determine if the rolls meet
all the appropriate requirements of law relating to
form and just value. Upon approval of the rolls by
the executive director, who, as used in this section
includes his or her designee, the hearings required
in s. 194.032 may be held.
(b) In addition to the other requirements of
this chapter, the executive director is authorized to
require that additional data be provided on the
assessment roll submitted under this section and
subsequent submissions of the tax roll. The
executive director is authorized to notify property
appraisers by April 1 of each year of the form and
content of the assessment roll to be submitted on
July 1.
(c) The roll shall be submitted in the
compatible electronic format specified by the
executive director. This format includes comma
delimited, or other character delimited, flat file.
Any property appraiser subject to hardship because
Chapter 193, F.S. (2017)
144
of the specified format may provide written notice
to the executive director by May 1 explaining the
hardship and may be allowed to provide the roll in
an alternative format at the executive director’s
discretion. If the tax roll submitted pursuant to this
section is in an incompatible format or if its data
field integrity is lacking in any respect, such failure
shall operate as an automatic extension of time to
submit the roll. Additional parcel-level data that
may be required by the executive director include,
but are not limited to codes, fields, and data
pertaining to:
1. The elements set forth in s. 193.114; and
2. Property characteristics, including location
and other legal, physical, and economic
characteristics regarding the property, including,
but not limited to, parcel-level geographical
information system information.
(2)(a) The executive director or his or her
designee shall disapprove all or part of any
assessment roll of any county not in full compliance
with the administrative order of the executive
director issued pursuant to the notice called for in s.
195.097 and shall otherwise disapprove all or any
part of any roll not assessed in substantial
compliance with law, as disclosed during the
investigation by the department, including, but not
limited to, audits by the Department of Revenue
and Auditor General establishing noncompliance.
(b) If an assessment roll is disapproved under
paragraph (a) and the reason for the disapproval is
noncompliance due to material mistakes of fact
relating to physical characteristics of property, the
executive director or his or her designee may issue
an administrative order as provided in s. 195.097.
In such event, the millage adoption process,
extension of tax rolls, and tax collection shall
proceed and the interim roll procedures of s.
193.1145 shall not be invoked.
(c) For purposes of this subsection, “material
mistakes of fact” means any and all mistakes of fact
relating to physical characteristics of property that,
if included in the assessment of property, would
result in a deviation or change in assessed value of
the parcel of property.
(3) An assessment roll shall be deemed to be
approved if the department has not taken action to
disapprove it within 50 days of a complete
submission of the rolls by the property appraiser,
except as provided in subsection (4). A submission
shall be deemed complete if it meets all applicable
provisions of law as to form and content; includes,
or is accompanied by, all information which was
lawfully requested by the department prior to the
initial submission date; and is not an interim roll.
The department shall notify the property appraiser
of an incomplete submission not later than 10 days
after receipt thereof.
(4) The department is authorized to issue a
review notice to a county property appraiser within
30 days of a complete submission of the assessment
rolls of that county. Such review notice shall be in
writing; shall set forth with specificity all reasons
relied on by the department as a basis for issuing
the review notice; shall specify all supporting data,
surveys, and statistical compilations for review; and
shall set forth with particularity remedial steps
which the department requires the property
appraiser to take in order to obtain approval of the
tax roll. In the event that such notice is issued:
(a) The time period of 50 days specified in
subsection (3) shall be 60 days after the issuance of
the notice.
(b) The notice required pursuant to s. 200.069
shall not be issued prior to approval of an
assessment roll for the county or prior to institution
of interim roll procedures under s. 193.1145.
(5) Whenever an assessment roll submitted to
the department is returned to the property appraiser
for additional evaluation, a review notice shall be
issued for the express purpose of the adjustment
provided in s. 200.065(11).
(6) In no event shall a formal determination
by the department pursuant to this section be made
later than 90 days after the first complete
submission of the rolls by the county property
appraiser.
(7) Approval or disapproval of all or any part
of a roll shall not be deemed to be final until the
procedures instituted under s. 195.092 have been
exhausted.
(8) Chapter 120 does not apply to this section.
History.—s. 5, ch. 82-208; ss. 19, 80, ch. 82-226; s. 54,
ch. 83-217; s. 20, ch. 83-349; s. 1, ch. 84-164; s. 3, ch. 86-190;
s. 1, ch. 87-318; s. 131, ch. 91-112; s. 3, ch. 93-132; ss. 43,
73, ch. 94-353; s. 31, ch. 95-145; s. 1467, ch. 95-147; s. 5, ch.
2007-321; s. 2, ch. 2008-173.
1Note.—Section 13, ch. 2008-173, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
Chapter 193, F.S. (2017)
145
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
193.1145 Interim assessment rolls.—
(1) It is the intent of the Legislature that no
undue restraint shall be placed on the ability of local
government to finance its activities in a timely and
orderly fashion, and, further, that just and uniform
valuations for all parcels shall not be frustrated if
the attainment of such valuations necessitates
delaying a final determination of assessments
beyond the normal 12-month period. Toward these
ends, the Legislature hereby provides a method for
levying and collecting ad valorem taxes which may
be used if:
(a) The property appraiser has been granted
an extension of time for completion of the
assessment of all property pursuant to s. 193.023(1)
beyond September 1 or has not certified value
pursuant to s. 200.065(1) by August 1; or
(b) All or part of the assessment roll of a
county is disapproved pursuant to s. 193.1142;
provided a local taxing authority brings a civil
action in the circuit court for the county in which
relief is sought and the court finds that there will be
a substantial delay in the final determination of
assessments, which delay will substantially impair
the ability of the authority to finance its activities.
Such action may be filed on or after July 1. Upon
such a determination, the court may order the use of
the last approved roll, adjusted to the extent
practicable to reflect additions, deletions, and
changes in ownership, parcel configuration, and
exempt status, as the interim roll when the action
was filed under paragraph (a), or may order the use
of the current roll as the interim roll when the action
was filed under paragraph (b). When the action was
filed under paragraph (a), certification of value
pursuant to s. 200.065(1) shall be made
immediately following such determination by the
court. When the action was filed under paragraph
(b), the procedures required under s. 200.065 shall
continue based on the original certification of value.
However, if the property appraiser recommends
that interim roll procedures be instituted and the
governing body of the county does not object and if
conditions of paragraph (a) or paragraph (b) apply,
such civil action shall not be required. The property
appraiser shall notify the department and each
taxing authority within his or her jurisdiction prior
to instituting interim roll procedures without a court
order.
(2) The taxing authority shall, in its name as
plaintiff, initiate action for relief under this section
by filing an “Application for Implementation of an
Interim Assessment Roll” in the circuit court. The
property appraiser and the executive director of the
Department of Revenue shall be named as the
defendants when the action is filed. The court shall
set an immediate hearing and give the case priority
over other pending cases. When the disapproval of
all or any part of the assessment roll is contested,
the court shall sever this issue from the proceeding
and transfer it to the Circuit Court in and for Leon
County for a determination.
(3)(a) If the court so finds as provided in
subsection (1), the property appraiser shall prepare
and extend taxes against the interim assessment
roll. The extension of taxes shall occur within 60
days of disapproval of all or part of the assessment
roll, or by November 15, in the event that the
assessment roll has not been submitted to the
department pursuant to s. 193.1142; however, in no
event shall taxes be extended before the hearing and
notice procedures required in s. 200.065 have been
completed.
(b) Upon authorization to use an interim
assessment roll, the property appraiser shall so
advise the taxing units within his or her jurisdiction.
The millage rates adopted at the hearings held
pursuant to s. 200.065(2)(d) shall be considered
provisional millage rates and shall apply only to
valuations shown on the interim assessment roll.
Such taxing units shall certify such rates to the
property appraiser.
(4) All provisions of law applicable to millage
rates and limitations thereon shall apply to
provisional millage rates, except as otherwise
provided in this section.
(5) Upon extension, the property appraiser
shall certify the interim assessment roll to the tax
collector and shall notify the tax collector and the
clerk of the circuit court that such roll is provisional
and that ultimate tax liability on the property is
subject to a final determination. The tax collector
Chapter 193, F.S. (2017)
146
and the clerk of the circuit court shall be responsible
for posting notices to this effect in conspicuous
places within their respective offices. The property
appraiser shall ensure that such notice appears
conspicuously on the printed interim roll.
(6) The tax collector shall prepare and mail
provisional tax bills to the taxpayers based upon
interim assessments and provisional millage rates,
which bills shall be subject to all provisions of law
applicable to the collection and distribution of ad
valorem taxes, except as otherwise provided in this
section. These bills shall be clearly marked
“PROVISIONAL—THIS IS NOT A FINAL TAX
BILL”; shall be accompanied by an explanation of
the possibility of a supplemental tax bill or refund
based upon the tax roll as finally approved,
pursuant to subsection (7); and shall further explain
that the total amount of taxes collected by each
taxing unit shall not be increased when the roll is
finally approved.
(7) Upon approval of the assessment roll by
the executive director, and after certification of the
assessment roll by the value adjustment board
pursuant to s. 193.122(2), the property appraiser
shall, subject to the provisions of subsection (11),
recompute each provisional millage rate of the
taxing units within his or her jurisdiction, so that the
total taxes levied when each recomputed rate is
applied against the approved roll are equal to those
of the corresponding provisional rate applied
against the interim roll. Each recomputed rate shall
be considered the official millage levy of the taxing
unit for the tax year in question. The property
appraiser shall notify each taxing unit as to the
value of the recomputed or official millage rate.
(8)(a) Upon recomputation, the property
appraiser shall extend taxes against the approved
roll and shall prepare a reconciliation between the
interim and approved assessment rolls. For each
parcel, the reconciliation shall show provisional
taxes levied, final taxes levied, and the difference
thereof.
(b) The property appraiser shall certify such
reconciliation to the tax collector, unless otherwise
authorized pursuant to paragraph (d), which
reconciliation shall contain sufficient information
for the preparation of supplemental bills or refunds.
(c) Upon receipt of such reconciliation, the
tax collector shall prepare and mail to the taxpayers
either supplemental bills, due and collectible in the
same manner as bills issued pursuant to chapter
197, or refunds in the form of county warrants.
However, no bill shall be issued or considered due
and owing, and no refund shall be authorized, if the
amount thereof is less than $10. Approval by the
Department of Revenue shall not be required for
refunds made pursuant to this section.
(d) However, the court, upon a determination
that the amount to be supplementally billed and
refunded is insufficient to warrant a separate billing
or that the length of time until the next regular
issuance of ad valorem tax bills is similarly
insufficient, may authorize the tax collector to
withhold issuance of supplemental bills and refunds
until issuance of the next year’s tax bills. At that
time, the amount due or the refund amount shall be
added to or subtracted from the amount of current
taxes due on each parcel, provided that the current
tax and the prior year’s tax or refund shall be shown
separately on the bill. Alternatively, at the option of
the tax collector, separate bills and statements of
refund may be issued.
(e) Any tax bill showing supplemental taxes
due or a refund due, or any warrant issued as a
refund, shall be accompanied by an explanatory
notice in substantially the following form:
NOTICE OF SUPPLEMENTAL BILL
OR REFUND
OF PROPERTY TAXES
Property taxes for ...(year)... were based upon a
temporary assessment roll, to allow time for a more
accurate determination of property values.
Reassessment work has now been completed and
final tax liability for ...(year)... has been
recomputed for each taxpayer. BY LAW, THE
REASSESSMENT OF PROPERTY AND
RECOMPUTATION OF TAXES WILL NOT
INCREASE THE TOTAL AMOUNT OF TAXES
COLLECTED BY EACH LOCAL
GOVERNMENT. However, if your property was
relatively underassessed on the temporary roll, you
owe additional taxes. If your property was
relatively overassessed, you will receive a partial
refund of taxes. If you have questions concerning
this matter, please contact your county tax
collector’s office.
(9) Any person objecting to an interim
assessment placed on any property taxable to him
or her may request an informal conference with the
Chapter 193, F.S. (2017)
147
property appraiser, pursuant to s. 194.011(2), or
may seek judicial review of the interim property
assessment. However, petitions to the value
adjustment board shall not be filed or heard with
respect to interim assessments. All provisions of
law applicable to objections to assessments shall
apply to the final approved assessment roll. The
department shall adopt by rule procedures for
notifying taxpayers of their final approved
assessments and of the time period for filing
petitions.
(10)(a) Delinquent provisional taxes on real
property shall not be subject to the delinquent tax
provisions of chapter 197 until such time as the
assessment roll is reconciled, supplemental bills are
issued, and taxes on the property remain delinquent.
However, delinquent provisional taxes on real
property shall accrue interest at an annual rate of 12
percent, computed in accordance with s. 197.172.
Interest accrued on provisional taxes shall be added
to the taxes, interest, costs, and charges due with
respect to final taxes levied. When interest begins
to accrue on delinquent provisional taxes, the
property owner shall be given notice by first-class
mail.
(b) Delinquent provisional taxes on personal
property shall be subject to all applicable provisions
of chapter 197.
(11) A recomputation of millage rates under
this section shall not reduce or increase the total of
all revenues available from state or local sources to
a school district or to a unit of local government as
defined in part II of chapter 218. Notwithstanding
the provisions of subsection (7), the provisional
millage rates levied by a multicounty taxing
authority against an interim roll shall not be
recomputed, but shall be considered the official or
final tax rate for the year in question; and the
interim roll shall be considered the final roll for
each such taxing authority. Notwithstanding the
provisions of subsection (7), millage rates adopted
by vote of the electors pursuant to s. 9(b) or s. 12,
Art. VII of the State Constitution shall not be
recomputed.
(12) The property appraiser shall follow a
reasonable and expeditious timetable in completing
a roll in compliance with the requirements of law.
In the event of noncompliance, the executive
director may seek any judicial or administrative
remedy available to him or her under law to secure
such compliance.
(13) For the purpose of this section, the terms
“roll,” “assessment roll,” and “interim assessment
roll” mean the rolls for real, personal, and centrally
assessed property.
(14) Chapter 120 shall not apply to this
section.
History.—s. 1, ch. 80-261; s. 5, ch. 80-274; s. 7, ch.
82-208; ss. 2, 21, 34, 80, ch. 82-226; ss. 206, 221, ch. 85-342;
s. 139, ch. 91-112; s. 973, ch. 95-147; s. 28, ch. 95-280.
193.1147 Performance review panel.—If
there occurs within any 4-year period the final
disapproval of all or any part of a county roll
pursuant to s. 193.1142 for 2 separate years, the
Governor shall appoint a three-member
performance review panel. The panel shall
investigate the circumstances surrounding such
disapprovals and the general performance of the
property appraiser. If the panel finds unsatisfactory
performance, the property appraiser shall be
ineligible for the designation and special
qualification salary provided in s. 145.10(2).
Within not less than 12 months, the property
appraiser may requalify therefor, provided he or she
successfully recompletes the courses and
examinations applicable to new candidates.
History.—s. 8, ch. 80-377; s. 8, ch. 82-208; ss. 22, 80,
ch. 82-226; s. 974, ch. 95-147.
193.116 Municipal assessment rolls.—
(1) The county property appraiser shall
prepare an assessment roll for every municipality in
the county. The value adjustment board shall give
notice to the chief executive officer of each
municipality whenever an appeal has been taken
with respect to property located within that
municipality. Representatives of that municipality
shall be given an opportunity to be heard at such
hearing. The property appraiser shall deliver each
assessment roll to the appropriate municipality in
the same manner as assessment rolls are delivered
to the county commissions. The governing body of
the municipality shall have 30 days to certify all
millages to the county property appraiser. The
county property appraiser shall extend the millage
against the municipal assessment roll. The property
appraiser shall certify the municipal tax roll to the
county tax collector for collection in the same
manner as the county tax roll is certified for
collection. The property appraiser shall deliver to
each municipality a copy of the municipal tax roll.
Chapter 193, F.S. (2017)
148
(2) The county tax collector shall collect all
ad valorem taxes for municipalities within the
county. He or she shall collect municipal taxes in
the same manner as county taxes.
History.—s. 3, ch. 74-234; s. 1, ch. 76-133; s. 2, ch.
76-140; ss. 207, 221, ch. 85-342; s. 1, ch. 90-343; s. 140, ch.
91-112; s. 975, ch. 95-147.
193.122 Certificates of value adjustment
board and property appraiser; extensions on the
assessment rolls.—
1(1) The value adjustment board shall certify
each assessment roll upon order of the board of
county commissioners pursuant to s. 197.323, if
applicable, and again after all hearings required by
s. 194.032 have been held. These certificates shall
be attached to each roll as required by the
Department of Revenue. Notwithstanding an
extension of the roll by the board of county
commissioners pursuant to s. 197.323, the value
adjustment board must complete all hearings
required by s. 194.032 and certify the assessment
roll to the property appraiser by June 1 following
the assessment year. The June 1 requirement shall
be extended until December 1 in each year in which
the number of petitions filed increased by more than
10 percent over the previous year.
(2) After the first certification of the tax rolls
by the value adjustment board, the property
appraiser shall make all required extensions on the
rolls to show the tax attributable to all taxable
property. Upon completion of these extensions, and
upon satisfying himself or herself that all property
is properly taxed, the property appraiser shall
certify the tax rolls and shall within 1 week
thereafter publish notice of the date and fact of
extension and certification on the property
appraiser’s website and in a periodical meeting the
requirements of s. 50.011 and publicly display a
notice of the date of certification in the office of the
property appraiser. The property appraiser shall
also supply notice of the date of the certification to
any taxpayer who requests one in writing. These
certificates and notices shall be made in the form
required by the department and attached to each roll
as required by the department by rule.
(3) When the tax rolls have been extended
pursuant to s. 197.323, the second certification of
the value adjustment board shall reflect all changes
made by the board together with any adjustments or
changes made by the property appraiser. Upon such
certification, the property appraiser shall recertify
the tax rolls with all changes to the collector and
shall provide public notice of the date and fact of
recertification pursuant to subsection (2).
(4) An appeal of a value adjustment board
decision pursuant to s. 194.036(1)(a) or (b) by the
property appraiser shall be filed prior to extension
of the tax roll under subsection (2) or, if the roll was
extended pursuant to s. 197.323, within 30 days of
recertification under subsection (3). The roll may be
certified by the property appraiser prior to an appeal
being filed pursuant to s. 194.036(1)(c), but such
appeal shall be filed within 20 days after receipt of
the decision of the department relative to further
judicial proceedings.
(5) The department shall promulgate
regulations to ensure that copies of the tax rolls are
distributed to the appropriate officials and
maintained as part of their records for as long as is
necessary to provide for the orderly collection of
taxes. Such regulations shall also provide for the
maintenance of the necessary permanent copies of
such rolls.
(6) The property appraiser may extend
millage as required in subsection (2) against the
assessment roll and certify it to the tax collector
even though there are parcels subject to judicial or
administrative review pursuant to s. 194.036(1).
Such parcels shall be certified and have taxes
extended against them in accordance with the
decisions of the value adjustment board or the
property appraiser’s valuation if the roll has been
extended pursuant to s. 197.323, except that
payment of such taxes by the taxpayer shall not
preclude the taxpayer from being required to pay
additional taxes in accordance with final judicial
determination of an appeal filed pursuant to s.
194.036(1).
(7) Each assessment roll shall be submitted to
the executive director of the department in the
manner and form prescribed by the department
within 1 week after extension and certification to
the tax collector and again after recertification to
the tax collector, if applicable. When the provisions
of s. 193.1145 are exercised, the requirements of
this subsection shall apply upon extension pursuant
to s. 193.1145(3)(a) and again upon reconciliation
pursuant to s. 193.1145(8)(a).
History.—s. 18, ch. 70-243; s. 1, ch. 71-371; s. 9, ch.
73-172; s. 4, ch. 74-234; s. 2, ch. 76-133; s. 5, ch. 76-234; s.
1, ch. 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26, ch.
Chapter 193, F.S. (2017)
149
83-204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; s. 141, ch.
91-112; s. 976, ch. 95-147; s. 3, ch. 2013-72; s. 3, ch. 2016-
128.
1Note.—Section 4, ch. 2016-128, provides that “[t]he
amendments made by this act to s. 193.122, Florida
Statutes, first apply beginning with the 2018 tax
roll.”
Note.—Consolidation of provisions of former ss.
193.401-193.421.
193.132 Prior assessments validated.—
Every assessment of taxes heretofore made on
property of any kind, when such assessment has
been actually made in the name of the true owner,
is hereby validated. No tax assessment or tax levy
made upon any such property shall be held invalid
by reason of or because of the subsequent
amendment in the law.
History.—s. 1, ch. 10023, 1925; CGL 927; ss.
1, 2, ch. 69-55; s. 19, ch. 70-243.
Note.—Former ss. 192.32, 193.341.
193.133 Effect of mortgage fraud on
property assessments.—
(1) Upon the finding of probable cause of any
person for the crime of mortgage fraud, as defined
in s. 817.545, or any other fraud involving real
property that may have artificially inflated or could
artificially inflate the value of property affected by
such fraud, the arresting agency shall promptly
notify the property appraiser of the county in which
such property or properties are located of the nature
of the alleged fraud and the property or properties
affected. If notification as required in this section
would jeopardize or negatively impact a continuing
investigation, notification may be delayed until
such time as notice may be made without such
effect.
(2) The property appraiser may adjust the
assessment of any affected real property.
(3) Upon a conviction of fraud as defined in
subsection (1), the property appraiser of the county
in which such property or properties are located
shall, if necessary, reassess such property or
properties affected by such fraud.
History.—s. 1, ch. 2008-80.
1193.155 Homestead assessments.—
Homestead property shall be assessed at just value
as of January 1, 1994. Property receiving the
homestead exemption after January 1, 1994, shall
be assessed at just value as of January 1 of the year
in which the property receives the exemption unless
the provisions of subsection (8) apply.
(1) Beginning in 1995, or the year following
the year the property receives homestead
exemption, whichever is later, the property shall be
reassessed annually on January 1. Any change
resulting from such reassessment shall not exceed
the lower of the following:
(a) Three percent of the assessed value of the
property for the prior year; or
(b) The percentage change in the Consumer
Price Index for All Urban Consumers, U.S. City
Average, all items 1967=100, or successor reports
for the preceding calendar year as initially reported
by the United States Department of Labor, Bureau
of Labor Statistics.
(2) If the assessed value of the property as
calculated under subsection (1) exceeds the just
value, the assessed value of the property shall be
lowered to the just value of the property.
(3)(a) Except as provided in this subsection or
subsection (8), property assessed under this section
shall be assessed at just value as of January 1 of the
year following a change of ownership. Thereafter,
the annual changes in the assessed value of the
property are subject to the limitations in subsections
(1) and (2). For the purpose of this section, a change
of ownership means any sale, foreclosure, or
transfer of legal title or beneficial title in equity to
any person, except if:
1. Subsequent to the change or transfer, the
same person is entitled to the homestead exemption
as was previously entitled and:
a. The transfer of title is to correct an error;
b. The transfer is between legal and equitable
title or equitable and equitable title and no
additional person applies for a homestead
exemption on the property;
c. The change or transfer is by means of an
instrument in which the owner is listed as both
grantor and grantee of the real property and one or
more other individuals are additionally named as
grantee. However, if any individual who is
additionally named as a grantee applies for a
homestead exemption on the property, the
application is considered a change of ownership; or
d. The person is a lessee entitled to the
homestead exemption under s. 196.041(1).
2. Legal or equitable title is changed or
transferred between husband and wife, including a
Chapter 193, F.S. (2017)
150
change or transfer to a surviving spouse or a transfer
due to a dissolution of marriage;
3. The transfer occurs by operation of law to
the surviving spouse or minor child or children
under s. 732.401; or
4. Upon the death of the owner, the transfer is
between the owner and another who is a permanent
resident and who is legally or naturally dependent
upon the owner.
(b) For purposes of this subsection, a
leasehold interest that qualifies for the homestead
exemption under s. 196.031 or s. 196.041 shall be
treated as an equitable interest in the property.
(4)(a) Except as provided in paragraph (b) and
s. 193.624, changes, additions, or improvements to
homestead property shall be assessed at just value
as of the first January 1 after the changes, additions,
or improvements are substantially completed.
(b) Changes, additions, or improvements that
replace all or a portion of homestead property
damaged or destroyed by misfortune or calamity
shall not increase the homestead property’s
assessed value when the square footage of the
homestead property as changed or improved does
not exceed 110 percent of the square footage of the
homestead property before the damage or
destruction. Additionally, the homestead property’s
assessed value shall not increase if the total square
footage of the homestead property as changed or
improved does not exceed 1,500 square feet.
Changes, additions, or improvements that do not
cause the total to exceed 110 percent of the total
square footage of the homestead property before the
damage or destruction or that do not cause the total
to exceed 1,500 total square feet shall be reassessed
as provided under subsection (1). The homestead
property’s assessed value shall be increased by the
just value of that portion of the changed or
improved homestead property which is in excess of
110 percent of the square footage of the homestead
property before the damage or destruction or of that
portion exceeding 1,500 square feet. Homestead
property damaged or destroyed by misfortune or
calamity which, after being changed or improved,
has a square footage of less than 100 percent of the
homestead property’s total square footage before
the damage or destruction shall be assessed
pursuant to subsection (5). This paragraph applies
to changes, additions, or improvements
commenced within 3 years after the January 1
following the damage or destruction of the
homestead.
(c) Changes, additions, or improvements that
replace all or a portion of real property that was
damaged or destroyed by misfortune or calamity
shall be assessed upon substantial completion as if
such damage or destruction had not occurred and in
accordance with paragraph (b) if the owner of such
property:
1. Was permanently residing on such property
when the damage or destruction occurred;
2. Was not entitled to receive homestead
exemption on such property as of January 1 of that
year; and
3. Applies for and receives homestead
exemption on such property the following year.
(d) Changes, additions, or improvements
include improvements made to common areas or
other improvements made to property other than to
the homestead property by the owner or by an
owner association, which improvements directly
benefit the homestead property. Such changes,
additions, or improvements shall be assessed at just
value, and the just value shall be apportioned
among the parcels benefiting from the
improvement.
(5) When property is destroyed or removed
and not replaced, the assessed value of the parcel
shall be reduced by the assessed value attributable
to the destroyed or removed property.
(6) Only property that receives a homestead
exemption is subject to this section. No portion of
property that is assessed solely on the basis of
character or use pursuant to s. 193.461 or s.
193.501, or assessed pursuant to s. 193.505, is
subject to this section. When property is assessed
under s. 193.461, s. 193.501, or s. 193.505 and
contains a residence under the same ownership, the
portion of the property consisting of the residence
and curtilage must be assessed separately, pursuant
to s. 193.011, for the assessment to be subject to the
limitation in this section.
(7) If a person received a homestead
exemption limited to that person’s proportionate
interest in real property, the provisions of this
section apply only to that interest.
2(8) Property assessed under this section shall
be assessed at less than just value when the person
who establishes a new homestead has received a
homestead exemption as of January 1 of either of
Chapter 193, F.S. (2017)
151
the 2 immediately preceding years. A person who
establishes a new homestead as of January 1, 2008,
is entitled to have the new homestead assessed at
less than just value only if that person received a
homestead exemption on January 1, 2007, and only
if this subsection applies retroactive to January 1,
2008. For purposes of this subsection, a husband
and wife who owned and both permanently resided
on a previous homestead shall each be considered
to have received the homestead exemption even
though only the husband or the wife applied for the
homestead exemption on the previous homestead.
The assessed value of the newly established
homestead shall be determined as provided in this
subsection.
(a) If the just value of the new homestead as
of January 1 is greater than or equal to the just value
of the immediate prior homestead as of January 1
of the year in which the immediate prior homestead
was abandoned, the assessed value of the new
homestead shall be the just value of the new
homestead minus an amount equal to the lesser of
$500,000 or the difference between the just value
and the assessed value of the immediate prior
homestead as of January 1 of the year in which the
prior homestead was abandoned. Thereafter, the
homestead shall be assessed as provided in this
section.
(b) If the just value of the new homestead as
of January 1 is less than the just value of the
immediate prior homestead as of January 1 of the
year in which the immediate prior homestead was
abandoned, the assessed value of the new
homestead shall be equal to the just value of the
new homestead divided by the just value of the
immediate prior homestead and multiplied by the
assessed value of the immediate prior homestead.
However, if the difference between the just value of
the new homestead and the assessed value of the
new homestead calculated pursuant to this
paragraph is greater than $500,000, the assessed
value of the new homestead shall be increased so
that the difference between the just value and the
assessed value equals $500,000. Thereafter, the
homestead shall be assessed as provided in this
section.
(c) If two or more persons who have each
received a homestead exemption as of January 1 of
either of the 2 immediately preceding years and
who would otherwise be eligible to have a new
homestead property assessed under this subsection
establish a single new homestead, the reduction
from just value is limited to the higher of the
difference between the just value and the assessed
value of either of the prior eligible homesteads as
of January 1 of the year in which either of the
eligible prior homesteads was abandoned, but may
not exceed $500,000.
(d) If two or more persons abandon jointly
owned and jointly titled property that received a
homestead exemption as of January 1 of either of
the 2 immediately preceding years, and one or more
such persons who were entitled to and received a
homestead exemption on the abandoned property
establish a new homestead that would otherwise be
eligible for assessment under this subsection, each
such person establishing a new homestead is
entitled to a reduction from just value for the new
homestead equal to the just value of the prior
homestead minus the assessed value of the prior
homestead divided by the number of owners of the
prior homestead who received a homestead
exemption, unless the title of the property contains
specific ownership shares, in which case the share
of reduction from just value shall be proportionate
to the ownership share. In the case of a husband and
wife abandoning jointly titled property, the husband
and wife may designate the ownership share to be
attributed to each spouse by following the
procedure in paragraph (f). To qualify to make such
a designation, the husband and wife must be
married on the date that the jointly owned property
is abandoned. In calculating the assessment
reduction to be transferred from a prior homestead
that has an assessment reduction for living quarters
of parents or grandparents pursuant to s. 193.703,
the value calculated pursuant to s. 193.703(6) must
first be added back to the assessed value of the prior
homestead. The total reduction from just value for
all new homesteads established under this
paragraph may not exceed $500,000. There shall be
no reduction from just value of any new homestead
unless the prior homestead is reassessed at just
value or is reassessed under this subsection as of
January 1 after the abandonment occurs.
(e) If one or more persons who previously
owned a single homestead and each received the
homestead exemption qualify for a new homestead
where all persons who qualify for homestead
exemption in the new homestead also qualified for
homestead exemption in the previous homestead
without an additional person qualifying for
Chapter 193, F.S. (2017)
152
homestead exemption in the new homestead, the
reduction in just value shall be calculated pursuant
to paragraph (a) or paragraph (b), without
application of paragraph (c) or paragraph (d).
(f) A husband and wife abandoning jointly
titled property who wish to designate the ownership
share to be attributed to each person for purposes of
paragraph (d) must file a form provided by the
department with the property appraiser in the
county where such property is located. The form
must include a sworn statement by each person
designating the ownership share to be attributed to
each person for purposes of paragraph (d) and must
be filed prior to either person filing the form
required under paragraph (h) to have a parcel of
property assessed under this subsection. Such a
designation, once filed with the property appraiser,
is irrevocable.
(g) For purposes of receiving an assessment
reduction pursuant to this subsection, a person
entitled to assessment under this section may
abandon his or her homestead even though it
remains his or her primary residence by notifying
the property appraiser of the county where the
homestead is located. This notification must be in
writing and delivered at the same time as or before
timely filing a new application for homestead
exemption on the property.
(h) In order to have his or her homestead
property assessed under this subsection, a person
must file a form provided by the department as an
attachment to the application for homestead
exemption, including a copy of the form required to
be filed under paragraph (f), if applicable. The
form, which must include a sworn statement
attesting to the applicant’s entitlement to
assessment under this subsection, shall be
considered sufficient documentation for applying
for assessment under this subsection. The
department shall require by rule that the required
form be submitted with the application for
homestead exemption under the timeframes and
processes set forth in chapter 196 to the extent
practicable.
(i)1. If the previous homestead was located in
a different county than the new homestead, the
property appraiser in the county where the new
homestead is located must transmit a copy of the
completed form together with a completed
application for homestead exemption to the
property appraiser in the county where the previous
homestead was located. If the previous homesteads
of applicants for transfer were in more than one
county, each applicant from a different county must
submit a separate form.
2. The property appraiser in the county where
the previous homestead was located must return
information to the property appraiser in the county
where the new homestead is located by April 1 or
within 2 weeks after receipt of the completed
application from that property appraiser, whichever
is later. As part of the information returned, the
property appraiser in the county where the previous
homestead was located must provide sufficient
information concerning the previous homestead to
allow the property appraiser in the county where the
new homestead is located to calculate the amount
of the assessment limitation difference which may
be transferred and must certify whether the
previous homestead was abandoned and has been or
will be reassessed at just value or reassessed
according to the provisions of this subsection as of
the January 1 following its abandonment.
3. Based on the information provided on the
form from the property appraiser in the county
where the previous homestead was located, the
property appraiser in the county where the new
homestead is located shall calculate the amount of
the assessment limitation difference which may be
transferred and apply the difference to the January
1 assessment of the new homestead.
4. All property appraisers having
information-sharing agreements with the
department are authorized to share confidential tax
information with each other pursuant to s. 195.084,
including social security numbers and linked
information on the forms provided pursuant to this
section.
5. The transfer of any limitation is not final
until any values on the assessment roll on which the
transfer is based are final. If such values are final
after tax notice bills have been sent, the property
appraiser shall make appropriate corrections and a
corrected tax notice bill shall be sent. Any values
that are under administrative or judicial review
shall be noticed to the tribunal or court for
accelerated hearing and resolution so that the intent
of this subsection may be carried out.
6. If the property appraiser in the county
where the previous homestead was located has not
Chapter 193, F.S. (2017)
153
provided information sufficient to identify the
previous homestead and the assessment limitation
difference is transferable, the taxpayer may file an
action in circuit court in that county seeking to
establish that the property appraiser must provide
such information.
7. If the information from the property
appraiser in the county where the previous
homestead was located is provided after the
procedures in this section are exercised, the
property appraiser in the county where the new
homestead is located shall make appropriate
corrections and a corrected tax notice and tax bill
shall be sent.
8. This subsection does not authorize the
consideration or adjustment of the just, assessed, or
taxable value of the previous homestead property.
9. The property appraiser in the county where
the new homestead is located shall promptly notify
a taxpayer if the information received, or available,
is insufficient to identify the previous homestead
and the amount of the assessment limitation
difference which is transferable. Such notification
shall be sent on or before July 1 as specified in s.
196.151.
10. The taxpayer may correspond with the
property appraiser in the county where the previous
homestead was located to further seek to identify
the homestead and the amount of the assessment
limitation difference which is transferable.
11. If the property appraiser in the county
where the previous homestead was located supplies
sufficient information to the property appraiser in
the county where the new homestead is located,
such information shall be considered timely if
provided in time for inclusion on the notice of
proposed property taxes sent pursuant to ss.
194.011 and 200.065(1).
12. If the property appraiser has not received
information sufficient to identify the previous
homestead and the amount of the assessment
limitation difference which is transferable before
mailing the notice of proposed property taxes, the
taxpayer may file a petition with the value
adjustment board in the county where the new
homestead is located.
(j) Any person who is qualified to have his or
her property assessed under this subsection and
who fails to file an application by March 1 may file
an application for assessment under this subsection
and may, pursuant to s. 194.011(3), file a petition
with the value adjustment board requesting that an
assessment under this subsection be granted. Such
petition may be filed at any time during the taxable
year on or before the 25th day following the mailing
of the notice by the property appraiser as provided
in s. 194.011(1). Notwithstanding s. 194.013, such
person must pay a nonrefundable fee of $15 upon
filing the petition. Upon reviewing the petition, if
the person is qualified to receive the assessment
under this subsection and demonstrates particular
extenuating circumstances judged by the property
appraiser or the value adjustment board to warrant
granting the assessment, the property appraiser or
the value adjustment board may grant an
assessment under this subsection. For the 2008
assessments, all petitioners for assessment under
this subsection shall be considered to have
demonstrated particular extenuating circumstances.
(k) Any person who is qualified to have his or
her property assessed under this subsection and
who fails to timely file an application for his or her
new homestead in the first year following eligibility
may file in a subsequent year. The assessment
reduction shall be applied to assessed value in the
year the transfer is first approved, and refunds of
tax may not be made for previous years.
(l) The property appraisers of the state shall,
as soon as practicable after March 1 of each year
and on or before July 1 of that year, carefully
consider all applications for assessment under this
subsection which have been filed in their respective
offices on or before March 1 of that year. If, upon
investigation, the property appraiser finds that the
applicant is entitled to assessment under this
subsection, the property appraiser shall make such
entries upon the tax rolls of the county as are
necessary to allow the assessment. If, after due
consideration, the property appraiser finds that the
applicant is not entitled to the assessment under this
subsection, the property appraiser shall
immediately prepare a notice of such disapproval,
giving his or her reasons therefor, and a copy of the
notice must be served upon the applicant by the
property appraiser by personal delivery or by
registered mail to the post office address given by
the applicant. The applicant may appeal the
decision of the property appraiser refusing to allow
the assessment under this subsection to the value
adjustment board, and the board shall review the
application and evidence presented to the property
appraiser upon which the applicant based the claim
Chapter 193, F.S. (2017)
154
and hear the applicant in person or by agent on
behalf of his or her right to such assessment. Such
appeal shall be heard by an attorney special
magistrate if the value adjustment board uses
special magistrates. The value adjustment board
shall reverse the decision of the property appraiser
in the cause and grant assessment under this
subsection to the applicant if, in its judgment, the
applicant is entitled to the assessment or shall
affirm the decision of the property appraiser. The
action of the board is final in the cause unless the
applicant, within 60 days following the date of
refusal of the application by the board, files in the
circuit court of the county in which the homestead
is located a proceeding against the property
appraiser for a declaratory judgment as is provided
under chapter 86 or other appropriate proceeding.
The failure of the taxpayer to appear before the
property appraiser or value adjustment board or to
file any paper other than the application as provided
in this subsection does not constitute a bar to or
defense in the proceedings.
(9) Erroneous assessments of homestead
property assessed under this section may be
corrected in the following manner:
(a) If errors are made in arriving at any
assessment under this section due to a material
mistake of fact concerning an essential
characteristic of the property, the just value and
assessed value must be recalculated for every such
year, including the year in which the mistake
occurred.
(b) If changes, additions, or improvements are
not assessed at just value as of the first January 1
after they were substantially completed, the
property appraiser shall determine the just value for
such changes, additions, or improvements for the
year they were substantially completed.
Assessments for subsequent years shall be
corrected, applying this section if applicable.
(c) If back taxes are due pursuant to s.
193.092, the corrections made pursuant to this
subsection shall be used to calculate such back
taxes.
(10) If the property appraiser determines that
for any year or years within the prior 10 years a
person who was not entitled to the homestead
property assessment limitation granted under this
section was granted the homestead property
assessment limitation, the property appraiser
making such determination shall serve upon the
owner a notice of intent to record in the public
records of the county a notice of tax lien against any
property owned by that person in the county, and
such property must be identified in the notice of tax
lien. Such property that is situated in this state is
subject to the unpaid taxes, plus a penalty of 50
percent of the unpaid taxes for each year and 15
percent interest per annum. However, when a
person entitled to exemption pursuant to s. 196.031
inadvertently receives the limitation pursuant to this
section following a change of ownership, the
assessment of such property must be corrected as
provided in paragraph (9)(a), and the person need
not pay the unpaid taxes, penalties, or interest.
Before a lien may be filed, the person or entity so
notified must be given 30 days to pay the taxes and
any applicable penalties and interest. If the property
appraiser improperly grants the property
assessment limitation as a result of a clerical
mistake or an omission, the person or entity
improperly receiving the property assessment
limitation may not be assessed a penalty or interest.
History.—s. 62, ch. 94-353; s. 5, ch. 2001-137; s. 1,
ch. 2006-38; s. 1, ch. 2006-311; s. 5, ch. 2007-339; s. 3, ch.
2008-173; s. 1, ch. 2010-109; s. 5, ch. 2012-193; s. 4, ch.
2013-72; s. 2, ch. 2013-77; s. 5, ch. 2016-128.
1Note.—Section 1, ch. 2007-339, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) In anticipation of implementing this act,
the executive director of the Department of
Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of making necessary changes and
preparations so that forms, methods, and data
records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12,
and 14 . . . of this act become law.
“(3) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
2Note.—Section 13, ch. 2008-173, provides that:
Chapter 193, F.S. (2017)
155
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
193.1551 Assessment of certain homestead
property damaged in 2004 named storms.—
Notwithstanding the provisions of s. 193.155(4),
the assessment at just value for changes, additions,
or improvements to homestead property rendered
uninhabitable in one or more of the named storms
of 2004 shall be limited to the square footage
exceeding 110 percent of the homestead property’s
total square footage. Additionally, homes having
square footage of 1,350 square feet or less which
were rendered uninhabitable may rebuild up to
1,500 total square feet and the increase in square
footage shall not be considered as a change, an
addition, or an improvement that is subject to
assessment at just value. The provisions of this
section are limited to homestead properties in
which repairs are commenced by January 1, 2008,
and apply retroactively to January 1, 2005.
History.—s. 1, ch. 2005-268; s. 2, ch. 2007-106.
193.1552 Assessment of properties affected
by imported or domestic drywall.—
(1) As used in this section, the term “imported
or domestic drywall” means drywall that contains
elevated levels of elemental sulfur that results in
corrosion of certain metals.
(2) When a property appraiser determines that
a single-family residential property is affected by
imported or domestic drywall and needs
remediation to bring that property up to current
building standards, the property appraiser shall
adjust the assessed value of that property by taking
into consideration the presence of the imported or
domestic drywall and the impact of such drywall on
the assessed value. If the building cannot be used
for its intended purpose without remediation or
repair, the value of such building shall be assessed
at the nominal just value of $0.
(3) This section applies only to properties in
which:
(a) Imported or domestic drywall was used in
the construction of the property or an improvement
to the property.
(b) The imported or domestic drywall has a
significant negative impact on the just value of the
property or improvement.
(c) The purchaser was unaware of the
imported or domestic drywall at the time of
purchase.
(4) This section does not apply to property
owners who were aware of the presence of imported
or domestic drywall at the time of purchase.
(5) Homestead property to which this section
applies shall be considered damaged by misfortune
or calamity under s. 193.155(4)(b), except that the
3-year deadline does not apply.
(6) Homestead property shall not be
considered abandoned when a homeowner vacates
such property for the purpose of remediation and
repair under this section, provided the homeowner
does not establish a new homestead.
(7) Upon the substantial completion of
remediation and repairs, the property shall be
assessed as if such imported or domestic drywall
had not been present.
(8) This section is repealed July 1, 2017,
unless reviewed and reenacted by the Legislature
on or before that date.
History.—s. 1, ch. 2010-170.
1193.1554 Assessment of nonhomestead
residential property.—
(1) As used in this section, the term
“nonhomestead residential property” means
residential real property that contains nine or fewer
dwelling units, including vacant property zoned and
platted for residential use, and that does not receive
the exemption under s. 196.031.
(2) For all levies other than school district
levies, nonhomestead residential property shall be
assessed at just value as of January 1 of the year that
the property becomes eligible for assessment
pursuant to this section.
(3) Beginning in the year following the year
the nonhomestead residential property becomes
eligible for assessment pursuant to this section, the
property shall be reassessed annually on January 1.
Any change resulting from such reassessment may
not exceed 10 percent of the assessed value of the
property for the prior year.
Chapter 193, F.S. (2017)
156
(4) If the assessed value of the property as
calculated under subsection (3) exceeds the just
value, the assessed value of the property shall be
lowered to the just value of the property.
(5) Except as provided in this subsection,
property assessed under this section shall be
assessed at just value as of January 1 of the year
following a change of ownership or control.
Thereafter, the annual changes in the assessed value
of the property are subject to the limitations in
subsections (3) and (4). For purpose of this section,
a change of ownership or control means any sale,
foreclosure, transfer of legal title or beneficial title
in equity to any person, or the cumulative transfer
of control or of more than 50 percent of the
ownership of the legal entity that owned the
property when it was most recently assessed at just
value, except as provided in this subsection. There
is no change of ownership if:
(a) The transfer of title is to correct an error.
(b) The transfer is between legal and equitable
title.
(c) The transfer is between husband and wife,
including a transfer to a surviving spouse or a
transfer due to a dissolution of marriage.
(d) For a publicly traded company, the
cumulative transfer of more than 50 percent of the
ownership of the entity that owns the property
occurs through the buying and selling of shares of
the company on a public exchange. This exception
does not apply to a transfer made through a merger
with or an acquisition by another company,
including an acquisition by acquiring outstanding
shares of the company.
(6)(a) Except as provided in paragraph (b) and
s. 193.624, changes, additions, or improvements to
nonhomestead residential property shall be
assessed at just value as of the first January 1 after
the changes, additions, or improvements are
substantially completed.
(b) Changes, additions, or improvements that
replace all or a portion of nonhomestead residential
property damaged or destroyed by misfortune or
calamity shall not increase the property’s assessed
value when the square footage of the property as
changed or improved does not exceed 110 percent
of the square footage of the property before the
damage or destruction. Additionally, the property’s
assessed value shall not increase if the total square
footage of the property as changed or improved
does not exceed 1,500 square feet. Changes,
additions, or improvements that do not cause the
total to exceed 110 percent of the total square
footage of the property before the damage or
destruction or that do not cause the total to exceed
1,500 total square feet shall be reassessed as
provided under subsection (3). The property’s
assessed value shall be increased by the just value
of that portion of the changed or improved property
which is in excess of 110 percent of the square
footage of the property before the damage or
destruction or of that portion exceeding 1,500
square feet. Property damaged or destroyed by
misfortune or calamity which, after being changed
or improved, has a square footage of less than 100
percent of the property’s total square footage before
the damage or destruction shall be assessed
pursuant to subsection (8). This paragraph applies
to changes, additions, or improvements
commenced within 3 years after the January 1
following the damage or destruction of the
property.
(c) Changes, additions, or improvements
include improvements made to common areas or
other improvements made to property other than to
the nonhomestead residential property by the owner
or by an owner association, which improvements
directly benefit the property. Such changes,
additions, or improvements shall be assessed at just
value, and the just value shall be apportioned
among the parcels benefiting from the
improvement.
2(7) Any increase in the value of property
assessed under this section which is attributable to
combining or dividing parcels shall be assessed at
just value, and the just value shall be apportioned
among the parcels created.
(a) For divided parcels, the amount by which
the sum of the just values of the divided parcels
exceeds what the just value of the parcel would be
if undivided shall be attributable to the division.
This amount shall be apportioned to the parcels pro
rata based on their relative just values.
(b) For combined parcels, the amount by
which the just value of the combined parcel exceeds
what the sum of the just values of the component
parcels would be if they had not been combined
shall be attributable to the combination.
(c) A parcel that is combined or divided after
January 1 and included as a combined or divided
Chapter 193, F.S. (2017)
157
parcel on the tax notice is not considered to be a
combined or divided parcel until the January 1 on
which it is first assessed as a combined or divided
parcel.
(8) When property is destroyed or removed
and not replaced, the assessed value of the parcel
shall be reduced by the assessed value attributable
to the destroyed or removed property.
(9) Erroneous assessments of nonhomestead
residential property assessed under this section may
be corrected in the following manner:
(a) If errors are made in arriving at any
assessment under this section due to a material
mistake of fact concerning an essential
characteristic of the property, the just value and
assessed value must be recalculated for ever y such
year, including the year in which the mistake
occurred.
(b) If changes, additions, or improvements are
not assessed at just value as of the first January 1
after they were substantially completed, the
property appraiser shall determine the just value for
such changes, additions, or improvements for the
year they were substantially completed.
Assessments for subsequent years shall be
corrected, applying this section if applicable.
(c) If back taxes are due pursuant to s.
193.092, the corrections made pursuant to this
subsection shall be used to calculate such back
taxes.
(10) If the property appraiser determines that
for any year or years within the prior 10 years a
person or entity who was not entitled to the property
assessment limitation granted under this section
was granted the property assessment limitation, the
property appraiser making such determination shall
serve upon the owner a notice of intent to record in
the public records of the county a notice of tax lien
against any property owned by that person or entity
in the county, and such property must be identified
in the notice of tax lien. Such property that is
situated in this state is subject to the unpaid taxes,
plus a penalty of 50 percent of the unpaid taxes for
each year and 15 percent interest per annum. Before
a lien may be filed, the person or entity so notified
must be given 30 days to pay the taxes and any
applicable penalties and interest. If the property
appraiser improperly grants the property
assessment limitation as a result of a clerical
mistake or an omission, the person or entity
improperly receiving the property assessment
limitation may not be assessed a penalty or interest.
History.—ss. 10, 11, ch. 2007-339; s. 4, ch. 2008-173;
s. 12, ch. 2009-21; s. 2, ch. 2010-109; ss. 1, 2, ch. 2011-125;
s. 6, ch. 2012-193; s. 3, ch. 2013-77; s. 6, ch. 2016-128.
1Note.—Section 1, ch. 2007-339, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) In anticipation of implementing this act,
the executive director of the Department of
Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of making necessary changes and
preparations so that forms, methods, and data
records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12,
and 14 . . . of this act become law.
“(3) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
2Note.—Section 13, ch. 2008-173, provides
that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
1193.1555 Assessment of certain residential
and nonresidential real property.—
(1) As used in this section, the term:
(a) “Nonresidential real property” means real
property that is not subject to the assessment
limitations set forth in subsection 4(a), (b), (c), (d),
or (g), Art. VII of the State Constitution.
(b) “Improvement” means an addition or
change to land or buildings which increases their
value and is more than a repair or a replacement.
Chapter 193, F.S. (2017)
158
(2) For all levies other than school district
levies, nonresidential real property and residential
real property that is not assessed under s. 193.155
or s. 193.1554 shall be assessed at just value as of
January 1 of the year that the property becomes
eligible for assessment pursuant to this section.
(3) Beginning in the year following the year
the property becomes eligible for assessment
pursuant to this section, the property shall be
reassessed annually on January 1. Any change
resulting from such reassessment may not exceed
10 percent of the assessed value of the property for
the prior year.
(4) If the assessed value of the property as
calculated under subsection (3) exceeds the just
value, the assessed value of the property shall be
lowered to the just value of the property.
(5) Except as provided in this subsection,
property assessed under this section shall be
assessed at just value as of January 1 of the year
following a qualifying improvement or change of
ownership or control. Thereafter, the annual
changes in the assessed value of the property are
subject to the limitations in subsections (3) and (4).
For purpose of this section:
(a) A qualifying improvement means any
substantially completed improvement that
increases the just value of the property by at least
25 percent.
(b) A change of ownership or control means
any sale, foreclosure, transfer of legal title or
beneficial title in equity to any person, or the
cumulative transfer of control or of more than 50
percent of the ownership of the legal entity that
owned the property when it was most recently
assessed at just value, except as provided in this
subsection. There is no change of ownership if:
1. The transfer of title is to correct an error.
2. The transfer is between legal and equitable
title.
3. For a publicly traded company, the
cumulative transfer of more than 50 percent of the
ownership of the entity that owns the property
occurs through the buying and selling of shares of
the company on a public exchange. This exception
does not apply to a transfer made through a merger
with or acquisition by another company, including
acquisition by acquiring outstanding shares of the
company.
(6)(a) Except as provided in paragraph (b),
changes, additions, or improvements to
nonresidential real property shall be assessed at just
value as of the first January 1 after the changes,
additions, or improvements are substantially
completed.
(b) Changes, additions, or improvements that
replace all or a portion of nonresidential real
property damaged or destroyed by misfortune or
calamity shall not increase the property’s assessed
value when the square footage of the property as
changed or improved does not exceed 110 percent
of the square footage of the property before the
damage or destruction and do not change the
property’s character or use. Changes, additions, or
improvements that do not cause the total to exceed
110 percent of the total square footage of the
property before the damage or destruction and do
not change the property’s character or use shall be
reassessed as provided under subsection (3). The
property’s assessed value shall be increased by the
just value of that portion of the changed or
improved property which is in excess of 110
percent of the square footage of the property before
the damage or destruction. Property damaged or
destroyed by misfortune or calamity which, after
being changed or improved, has a square footage of
less than 100 percent of the property’s total square
footage before the damage or destruction shall be
assessed pursuant to subsection (8). This paragraph
applies to changes, additions, or improvements
commenced within 3 years after the January 1
following the damage or destruction of the
property.
2(7) Any increase in the value of property
assessed under this section which is attributable to
combining or dividing parcels shall be assessed at
just value, and the just value shall be apportioned
among the parcels created.
(a) For divided parcels, the amount by which
the sum of the just values of the divided parcels
exceeds what the just value of the parcel would be
if undivided shall be attributable to the division.
This amount shall be apportioned to the parcels pro
rata based on their relative just values.
(b) For combined parcels, the amount by
which the just value of the combined parcel exceeds
what the sum of the just values of the component
parcels would be if they had not been combined
shall be attributable to the combination.
Chapter 193, F.S. (2017)
159
(c) A parcel that is combined or divided after
January 1 and included as a combined or divided
parcel on the tax notice is not considered to be a
combined or divided parcel until the January 1 on
which it is first assessed as a combined or divided
parcel.
(8) When property is destroyed or removed
and not replaced, the assessed value of the parcel
shall be reduced by the assessed value attributable
to the destroyed or removed property.
(9) Erroneous assessments of nonresidential
real property assessed under this section may be
corrected in the following manner:
(a) If errors are made in arriving at any
assessment under this section due to a material
mistake of fact concerning an essential
characteristic of the property, the just value and
assessed value must be recalculated for every suc h
year, including the year in which the mistake
occurred.
(b) If changes, additions, or improvements are
not assessed at just value as of the first January 1
after they were substantially completed, the
property appraiser shall determine the just value for
such changes, additions, or improvements for the
year they were substantially completed.
Assessments for subsequent years shall be
corrected, applying this section if applicable.
(c) If back taxes are due pursuant to s.
193.092, the corrections made pursuant to this
subsection shall be used to calculate such back
taxes.
(10) If the property appraiser determines that
for any year or years within the prior 10 years a
person or entity who was not entitled to the property
assessment limitation granted under this section
was granted the property assessment limitation, the
property appraiser making such determination shall
serve upon the owner a notice of intent to record in
the public records of the county a notice of tax lien
against any property owned by that person or entity
in the county, and such property must be identified
in the notice of tax lien. Such property that is
situated in this state is subject to the unpaid taxes,
plus a penalty of 50 percent of the unpaid taxes for
each year and 15 percent interest per annum. Before
a lien may be filed, the person or entity so notified
must be given 30 days to pay the taxes and any
applicable penalties and interest. If the property
appraiser improperly grants the property
assessment limitation as a result of a cl erical
mistake or an omission, the person or entity
improperly receiving the property assessment
limitation may not be assessed a penalty or interest.
History.—ss. 12, 13, ch. 2007-339; s. 5, ch. 2008-173;
s. 13, ch. 2009-21; s. 22, ch. 2010-5; s. 3, ch. 2010-109; ss. 3,
4, ch. 2011-125; s. 7, ch. 2012-193; s. 7, ch. 2016-128.
1Note.—Section 1, ch. 2007-339, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) In anticipation of implementing this act,
the executive director of the Department of
Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of making necessary changes and
preparations so that forms, methods, and data
records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12,
and 14 . . . of this act become law.
“(3) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
2Note.—Section 13, ch. 2008-173, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
1193.1556 Notice of change of ownership or
control required.—
(1) Any person or entity that owns property
assessed under s. 193.1554 or s. 193.1555 must
notify the property appraiser promptly of any
change of ownership or control as defined in ss.
193.1554(5) and 193.1555(5). If the change of
ownership is recorded by a deed or other instrument
in the public records of the county where the
property is located, the recorded deed or other
instrument shall serve as notice to the property
Chapter 193, F.S. (2017)
160
appraiser. If any property owner fails to so notify
the property appraiser and the property appraiser
determines that for any year within the prior 10
years the owner’s property was not entitled to
assessment under s. 193.1554 or s. 193.1555, the
owner of the property is subject to the taxes avoided
as a result of such failure plus 15 percent interest
per annum and a penalty of 50 percent of the taxes
avoided. It is the duty of the property appraiser
making such determination to record in the public
records of the county a notice of tax lien against any
property owned by that person or entity in the
county, and such property must be identified in the
notice of tax lien. Such property is subject to the
payment of all taxes and penalties. Such lien when
filed shall attach to any property, identified in the
notice of tax lien, owned by the person or entity that
illegally or improperly was assessed under s.
193.1554 or s. 193.1555. If such person or entity no
longer owns property in that county, but owns
property in some other county or counties in the
state, it shall be the duty of the property appraiser
to record a notice of tax lien in such other county or
counties, identifying the property owned by such
person or entity in such county or counties, and it
becomes a lien against such property in such county
or counties.
(2) The Department of Revenue shall provide
a form by which a property owner may provide
notice to all property appraisers of a change of
ownership or control. The form must allow the
property owner to list all property that it owns or
controls in this state for which a change of
ownership or control as defined in s. 193.1554(5) or
s. 193.1555(5) has occurred, but has not been
noticed previously to property appraisers.
Providing notice on this form constitutes
compliance with the notification requirements in
this section.
History.—s. 14, ch. 2007-339; s. 6, ch. 2008-173; s. 4,
ch. 2010-109.
1Note.—
A. Section 1, ch. 2007-339, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) In anticipation of implementing this act,
the executive director of the Department of
Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of making necessary changes and
preparations so that forms, methods, and data
records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12,
and 14 . . . of this act become law.
“(3) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
B. Section 13, ch. 2008-173, provides that:
“(1) The executive director of the Department
of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for the
purpose of implementing this act.
“(2) Notwithstanding any other provision of
law, such emergency rules shall remain in effect for
18 months after the date of adoption and may be
renewed during the pendency of procedures to
adopt rules addressing the subject of the emergency
rules.”
PART II
SPECIAL CLASSES OF PROPERTY
193.441 Legislative intent; findings and
declaration.
193.451 Annual growing of agricultural crops,
nonbearing fruit trees, nursery stock;
taxability.
193.461 Agricultural lands; classification and
assessment; mandated eradication or
quarantine program.
193.4615 Assessment of obsolete agricultural
equipment.
193.462 Agricultural lands; annual application
process; extenuating circumstances;
waivers.
193.481 Assessment of mineral, oil, gas, and
other subsurface rights.
193.501 Assessment of lands subject to a
conservation easement,
environmentally endangered lands, or
lands used for outdoor recreational or
park purposes when land development
rights have been conveyed or
Chapter 193, F.S. (2017)
161
conservation restrictions have been
covenanted.
193.503 Classification and assessment of historic
property used for commercial or certain
nonprofit purposes.
193.505 Assessment of historically significant
property when development rights have
been conveyed or historic preservation
restrictions have been covenanted.
193.621 Assessment of pollution control devices.
193.623 Assessment of building renovations for
accessibility to the physically
handicapped.
193.624 Assessment of residential property.
193.625 High-water recharge lands;
classification and assessment.
193.6255 Applicability of duties of property
appraisers and clerks of the court
pursuant to high-water recharge areas.
193.703 Reduction in assessment for living
quarters of parents or grandparents.
193.441 Legislative intent; findings and
declaration.—
(1) For the purposes of assessment roll
preparation and recordkeeping, it is the legislative
intent that any assessment for tax purposes which is
less than the just value of the property shall be
considered a classified use assessment and reported
accordingly.
(2) The Legislature finds that Florida’s
groundwater is among the state’s most precious and
basic natural resources. The Legislature further
finds that it is in the interest of the state to protect
its groundwater from pollution, overutilization, and
other degradation because groundwater is the
primary source of potable water for 90 percent of
Floridians. The Legislature declares that it is in the
public interest to allow county governments the
flexibility to implement voluntary tax assessment
programs that protect the state’s high-water
recharge areas.
History.—s. 12, ch. 79-334; s. 1, ch. 96-204.
193.451 Annual growing of agricultural
crops, nonbearing fruit trees, nursery stock;
taxability.—
(1) Growing annual agricultural crops,
nonbearing fruit trees, nursery stock, and
aquacultural crops, regardless of the growing
methods, shall be considered as having no
ascertainable value and shall not be taxable until
they have reached maturity or a stage of
marketability and have passed from the hands of the
producer or offered for sale. This section shall be
construed liberally in favor of the taxpayer.
(2) Raw, annual, agricultural crops shall be
considered to have no ascertainable value and shall
not be taxable until such property is offered for sale
to the consumer.
(3) Personal property leased or subleased by
the Department of Agriculture and Consumer
Services and utilized in the inspection, grading, or
classification of citrus fruit shall be deemed to have
value for purposes of assessment for ad valorem
property taxes no greater than its market value as
salvage. It is the expressed intent of the Legislature
that this subsection shall have retroactive
application to December 31, 2003.
History.—ss. 1, 2, ch. 63-432; s. 1, ch. 67-573; ss. 1,
2, ch. 69-55; s. 1, ch. 2005-210; s. 5, ch. 2013-72.
Note.—Former s. 192.063.
193.461 Agricultural lands; classification
and assessment; mandated eradication or
quarantine program.—
(1) The property appraiser shall, on an annual
basis, classify for assessment purposes all lands
within the county as either agricultural or
nonagricultural.
(2) Any landowner whose land is denied
agricultural classification by the property appraiser
may appeal to the value adjustment board. The
property appraiser shall notify the landowner in
writing of the denial of agricultural classification on
or before July 1 of the year for which the
application was filed. The notification shall advise
the landowner of his or her right to appeal to the
value adjustment board and of the filing deadline.
The property appraiser shall have available at his or
her office a list by ownership of all applications
received showing the acreage, the full valuation
under s. 193.011, the valuation of the land under the
provisions of this section, and whether or not the
classification requested was granted.
(3)(a) Lands may not be classified as
agricultural lands unless a return is filed on or
before March 1 of each year. Before classifying
such lands as agricultural lands, the property
appraiser may require the taxpayer or the taxpayer’s
representative to furnish the property appraiser such
information as may reasonably be required to
establish that such lands were actually used for a
bona fide agricultural purpose. Failure to make
Chapter 193, F.S. (2017)
162
timely application by March 1 constitutes a waiver
for 1 year of the privilege granted in this section for
agricultural assessment. However, an applicant
who is qualified to receive an agricultural
classification who fails to file an application by
March 1 must file an application for the
classification with the property appraiser on or
before the 25th day after the mailing by the property
appraiser of the notice required under s. 194.011(1).
Upon receipt of sufficient evidence, as determined
by the property appraiser, that demonstrates that the
applicant was unable to apply for the classification
in a timely manner or that otherwise demonstrates
extenuating circumstances that warrant the granting
of the classification, the property appraiser may
grant the classification. If the applicant files an
application for the classification and fails to provide
sufficient evidence to the property appraiser as
required, the applicant may file, pursuant to s.
194.011(3), a petition with the value adjustment
board requesting that the classification be granted.
The petition may be filed at any time during the
taxable year on or before the 25th day following the
mailing of the notice by the property appraiser as
provided in s. 194.011(1). Notwithstanding s.
194.013, the applicant must pay a nonrefundable
fee of $15 upon filing the petition. Upon reviewing
the petition, if the person is qualified to receive the
classification and demonstrates particular
extenuating circumstances judged by the value
adjustment board to warrant granting the
classification, the value adjustment board may
grant the classification for the current year. The
owner of land that was classified agricultural in the
previous year and whose ownership or use has not
changed may reapply on a short form as provided
by the department. The lessee of property may
make original application or reapply using the short
form if the lease, or an affidavit executed by the
owner, provides that the lessee is empowered to
make application for the agricultural classification
on behalf of the owner and a copy of the lease or
affidavit accompanies the application. A county
may, at the request of the property appraiser and by
a majority vote of its governing body, waive the
requirement that an annual application or statement
be made for classification of property within the
county after an initial application is made and the
classification granted by the property appraiser.
Such waiver may be revoked by a majority vote of
the governing body of the county.
(b) Subject to the restrictions specified in this
section, only lands that are used primarily for bona
fide agricultural purposes shall be classified
agricultural. The term “bona fide agricultural
purposes” means good faith commercial
agricultural use of the land.
1. In determining whether the use of the land
for agricultural purposes is bona fide, the following
factors may be taken into consideration:
a. The length of time the land has been so
used.
b. Whether the use has been continuous.
c. The purchase price paid.
d. Size, as it relates to specific agricultural
use, but a minimum acreage may not be required for
agricultural assessment.
e. Whether an indicated effort has been made
to care sufficiently and adequately for the land in
accordance with accepted commercial agricultural
practices, including, without limitation, fertilizing,
liming, tilling, mowing, reforesting, and other
accepted agricultural practices.
f. Whether the land is under lease and, if so,
the effective length, terms, and conditions of the
lease.
g. Such other factors as may become
applicable.
2. Offering property for sale does not
constitute a primary use of land and may not be the
basis for denying an agricultural classification if the
land continues to be used primarily for bona fide
agricultural purposes while it is being offered for
sale.
(c) The maintenance of a dwelling on part of
the lands used for agricultural purposes shall not in
itself preclude an agricultural classification.
(d) When property receiving an agricultural
classification contains a residence under the same
ownership, the portion of the property consisting of
the residence and curtilage must be assessed
separately, pursuant to s. 193.011, to qualify for the
assessment limitation set forth in s. 193.155. The
remaining property may be classified under the
provisions of paragraphs (a) and (b).
(e) Notwithstanding the provisions of
paragraph (a), land that has received an agricultural
classification from the value adjustment board or a
court of competent jurisdiction pursuant to this
Chapter 193, F.S. (2017)
163
section is entitled to receive such classification in
any subsequent year until such agricultural use of
the land is abandoned or discontinued, the land is
diverted to a nonagricultural use, or the land is
reclassified as nonagricultural pursuant to
subsection (4). The property appraiser must, no
later than January 31 of each year, provide notice to
the owner of land that was classified agricultural in
the previous year informing the owner of the
requirements of this paragraph and requiring the
owner to certify that neither the ownership nor the
use of the land has changed. The department shall,
by administrative rule, prescribe the form of the
notice to be used by the property appraiser under
this paragraph. If a county has waived the
requirement that an annual application or statement
be made for classification of property pursuant to
paragraph (a), the county may, by a majority vote
of its governing body, waive the notice and
certification requirements of this paragraph and
shall provide the property owner with the same
notification provided to owners of land granted an
agricultural classification by the property appraiser.
Such waiver may be revoked by a majority vote of
the county’s governing body. This paragraph does
not apply to any property if the agricultural
classification of that property is the subject of
current litigation.
(4) The property appraiser shall reclassify the
following lands as nonagricultural:
(a) Land diverted from an agricultural to a
nonagricultural use.
(b) Land no longer being utilized for
agricultural purposes.
(5) For the purpose of this section, the term
“agricultural purposes” includes, but is not limited
to, horticulture; floriculture; viticulture; forestry;
dairy; livestock; poultry; bee; pisciculture, if the
land is used principally for the production of
tropical fish; aquaculture, including algaculture;
sod farming; and all forms of farm products as
defined in s. 823.14(3) and farm production.
(6)(a) In years in which proper application for
agricultural assessment has been made and granted
pursuant to this section, the assessment of land shall
be based solely on its agricultural use. The property
appraiser shall consider the following use factors
only:
1. The quantity and size of the property;
2. The condition of the property;
3. The present market value of the property as
agricultural land;
4. The income produced by the property;
5. The productivity of land in its present use;
6. The economic merchantability of the
agricultural product; and
7. Such other agricultural factors as may from
time to time become applicable, which are
reflective of the standard present practices of
agricultural use and production.
(b) Notwithstanding any provision relating to
annual assessment found in s. 192.042, the property
appraiser shall rely on 5-year moving average data
when utilizing the income methodology approach
in an assessment of property used for agricultural
purposes.
(c)1. For purposes of the income
methodology approach to assessment of property
used for agricultural purposes, irrigation systems,
including pumps and motors, physically attached to
the land shall be considered a part of the average
yields per acre and shall have no separately
assessable contributory value.
2. Litter containment structures located on
producing poultry farms and animal waste nutrient
containment structures located on producing dairy
farms shall be assessed by the methodology
described in subparagraph 1.
3. Structures or improvements used in
horticultural production for frost or freeze
protection, which are consistent with the interim
measures or best management practices adopted by
the Department of Agriculture and Consumer
Services pursuant to s. 570.93 or s. 403.067(7)(c),
shall be assessed by the methodology described in
subparagraph 1.
(d) In years in which proper application for
agricultural assessment has not been made, the land
shall be assessed under the provisions of s. 193.011.
(7)(a) Lands classified for assessment
purposes as agricultural lands which are taken out
of production by a state or federal eradication or
quarantine program, including the Citrus Health
Response Program, shall continue to be classified
as agricultural lands for 5 years after the date of
execution of a compliance agreement between the
landowner and the Department of Agriculture and
Consumer Services or a federal agency, as
applicable, pursuant to such program or successor
programs. Lands under these programs which are
converted to fallow or otherwise nonincome-
Chapter 193, F.S. (2017)
164
producing uses shall continue to be classified as
agricultural lands and shall be assessed at a de
minimis value of up to $50 per acre on a single-year
assessment methodology while fallow or otherwise
used for nonincome-producing purposes. Lands
under these programs which are replanted in citrus
pursuant to the requirements of the compliance
agreement shall continue to be classified as
agricultural lands and shall be assessed at a de
minimis value of up to $50 per acre, on a single-
year assessment methodology, during the 5-year
term of agreement. However, lands converted to
other income-producing agricultural uses
permissible under such programs shall be assessed
pursuant to this section. Land under a mandated
eradication or quarantine program which is diverted
from an agricultural to a nonagricultural use shall
be assessed under s. 193.011.
(b) Lands classified for assessment purposes
as agricultural lands that participate in a dispersed
water storage program pursuant to a contract with
the Department of Environmental Protection or a
water management district which requires flooding
of land shall continue to be classified as agricultural
lands for the duration of the inclusion of the lands
in such program or successor programs and shall be
assessed as nonproductive agricultural lands. Land
that participates in a dispersed water storage
program that is diverted from an agricultural to a
nonagricultural use shall be assessed under s.
193.011.
History.—s. 1, ch. 59-226; s. 1, ch. 67-117; ss. 1, 2, ch.
69-55; s. 1, ch. 72-181; s. 4, ch. 74-234; s. 3, ch. 76-133; s.
15, ch. 82-208; ss. 10, 80, ch. 82-226; s. 1, ch. 85-77; s. 3, ch.
86-300; s. 23, ch. 90-217; ss. 132, 142, ch. 91-112; s. 63, ch.
94-353; s. 1468, ch. 95-147; s. 1, ch. 95-404; s. 1, ch. 98-313;
s. 1, ch. 99-351; s. 3, ch. 2000-308; s. 4, ch. 2001-279; s. 15,
ch. 2002-18; s. 2, ch. 2003-162; s. 43, ch. 2003-254; s. 1, ch.
2006-45; s. 2, ch. 2008-197; ss. 1, 11, ch. 2010-277; HJR 5-
A, 2010 Special Session A; s. 2, ch. 2011-206; s. 15, ch. 2012-
83; s. 6, ch. 2013-72; s. 1, ch. 2013-95; s. 2, ch. 2014-150; s.
1, ch. 2016-88.
193.4615 Assessment of obsolete
agricultural equipment.—
(1) For purposes of ad valorem property
taxation, agricultural equipment that is located on
property classified as agricultural under s. 193.461
and that is no longer usable for its intended purpose
shall be deemed to have a market value no greater
than its value for salvage.
(2) This section shall take effect January 1,
2007.
History.—s. 16, ch. 2006-289.
193.462 Agricultural lands; annual
application process; extenuating circumstances;
waivers.—
(1) For purposes of granting an agricultural
classification for January 1, 2003, the term
“extenuating circumstances,” as used in s.
193.461(3)(a), includes the failure of a property
owner in a county that waived the annual
application process to return the agricultural
classification form or card, which return was
required by operation of s. 193.461(3)(e), as created
by chapter 2002-18, Laws of Florida.
(2) Any waiver of the annual application
granted under s. 193.461(3)(a), which is in effect on
December 31, 2002, shall remain in full force and
effect until subsequently revoked as provided by s.
193.461(3)(a).
History.—s. 3, ch. 2003-162; s. 44, ch. 2003-254.
193.481 Assessment of mineral, oil, gas,
and other subsurface rights.—
(1) Whenever the mineral, oil, gas, and other
subsurface rights in or to real property in this state
shall have been sold or otherwise transferred by the
owner of such real property, or retained or acquired
through reservation or otherwise, such subsurface
rights shall be taken and treated as an interest in real
property subject to taxation separate and apart from
the fee or ownership of the fee or other interest in
the fee. Such mineral, oil, gas, and other subsurface
rights, when separated from the fee or other interest
in the fee, shall be subject to separate taxation. Such
taxation shall be against such subsurface interest
and not against the owner or owners thereof or
against separate interests or rights in or to such
subsurface rights.
(2) The property appraiser shall, upon request
of the owner of real property who also owns
mineral, oil, gas, or other subsurface mineral rights
to the same property, separately assess the
subsurface mineral right and the remainder of the
real estate as separate items on the tax roll.
(3) Such subsurface rights shall be assessed
on the basis of a just valuation, as required by s. 4,
Art. VII of the State Constitution, which valuation,
when combined with the value of the remaining
surface and undisposed of subsurface interests,
Chapter 193, F.S. (2017)
165
shall not exceed the full just value of the fee title of
the lands involved, including such subsurface
rights.
(4) Statutes and regulations, not in conflict
with the provisions herein, relating to the
assessment and collection of ad valorem taxes on
real property, shall apply to the separate assessment
and taxation of such subsurface rights, insofar as
they may be applied.
(5) Tax certificates and tax liens encumbering
subsurface rights, as aforesaid, may be acquired,
purchased, transferred, and enforced as are tax
certificates and tax liens encumbering real property
generally, including the issuance of a tax deed.
(6) Nothing contained in chapter 69-60, Laws
of Florida, amending subsections (1) and (3) of this
section and creating former s. 197.083 shall be
construed to affect any contractual obligation
existing on June 4, 1969.
History.—ss. 1, 2, 3, 4, ch. 57-150; s. 1, ch. 63-355; ss.
1, 2, ch. 69-55; ss. 1, 2, ch. 69-60; s. 13, ch. 69-216; s. 2, ch.
71-105; ss. 33, 35, ch. 73-332; s. 1, ch. 77-102; s. 29, ch. 95-
280.
Note.—Former s. 193.221.
193.501 Assessment of lands subject to a
conservation easement, environmentally
endangered lands, or lands used for outdoor
recreational or park purposes when land
development rights have been conveyed or
conservation restrictions have been
covenanted.—
(1) The owner or owners in fee of any land
subject to a conservation easement as described in
s. 704.06; land qualified as environmentally
endangered pursuant to paragraph (6)(i) and so
designated by formal resolution of the governing
board of the municipality or county within which
such land is located; land designated as
conservation land in a comprehensive plan adopted
by the appropriate municipal or county governing
body; or any land which is utilized for outdoor
recreational or park purposes may, by appropriate
instrument, for a term of not less than 10 years:
(a) Convey the development right of such
land to the governing board of any public agency in
this state within which the land is located, or to the
Board of Trustees of the Internal Improvement
Trust Fund, or to a charitable corporation or trust as
described in s. 704.06(3); or
(b) Covenant with the governing board of any
public agency in this state within which the land is
located, or with the Board of Trustees of the
Internal Improvement Trust Fund, or with a
charitable corporation or trust as described in s.
704.06(3), that such land be subject to one or more
of the conservation restrictions provided in s.
704.06(1) or not be used by the owner for any
purpose other than outdoor recreational or park
purposes. If land is covenanted and used for an
outdoor recreational purpose, the normal use and
maintenance of the land for that purpose, consistent
with the covenant, shall not be restricted.
(2) The governing board of any public agency
in this state, or the Board of Trustees of the Internal
Improvement Trust Fund, or a charitable
corporation or trust as described in s. 704.06(3), is
authorized and empowered in its discretion to
accept any and all instruments conveying the
development right of any such land or establishing
a covenant pursuant to subsection (1), and if
accepted by the board or charitable corporation or
trust, the instrument shall be promptly filed with the
appropriate officer for recording in the same
manner as any other instrument affecting the title to
real property.
(3) When, pursuant to subsections (1) and (2),
the development right in real property has been
conveyed to the governing board of any public
agency of this state, to the Board of Trustees of the
Internal Improvement Trust Fund, or to a charitable
corporation or trust as described in s. 704.06(2), or
a covenant has been executed and accepted by the
board or charitable corporation or trust, the lands
which are the subject of such conveyance or
covenant shall be thereafter assessed as provided
herein:
(a) If the covenant or conveyance extends for
a period of not less than 10 years from January 1 in
the year such assessment is made, the property
appraiser, in valuing such land for tax purposes,
shall consider no factors other than those relative to
its value for the present use, as restricted by any
conveyance or covenant under this section.
(b) If the covenant or conveyance extends for
a period less than 10 years, the land shall be
assessed under the provisions of s. 193.011,
recognizing the nature and length thereof of any
restriction placed on the use of the land under the
provisions of subsection (1).
(4) After making a conveyance of the
development right or executing a covenant pursuant
to this section, or conveying a conservation
Chapter 193, F.S. (2017)
166
easement pursuant to this section and s. 704.06, the
owner of the land shall not use the land in any
manner not consistent with the development right
voluntarily conveyed, or with the restrictions
voluntarily imposed, or with the terms of the
conservation easement or shall not change the use
of the land from outdoor recreational or park
purposes during the term of such conveyance or
covenant without first obtaining a written
instrument from the board or charitable corporation
or trust, which instrument reconveys all or part of
the development right to the owner or releases the
owner from the terms of the covenant and which
instrument must be promptly recorded in the same
manner as any other instrument affecting the title to
real property. Upon obtaining approval for
reconveyance or release, the reconveyance or
release shall be made to the owner upon payment of
the deferred tax liability. Any payment of the
deferred tax liability shall be payable to the county
tax collector within 90 days of the date of approval
by the board or charitable corporation or trust of the
reconveyance or release. The collector shall
distribute the payment to each governmental unit in
the proportion that its millage bears to the total
millage levied on the parcel for the years in which
such conveyance or covenant was in effect.
(5) The governing board of any public agency
or the Board of Trustees of the Internal
Improvement Trust Fund or a charitable
corporation or trust which holds title to a
development right pursuant to this section may not
convey that development right to anyone other than
the governing board of another public agency or a
charitable corporation or trust, as described in s.
704.06(3), or the record owner of the fee interest in
the land to which the development right attaches.
The conveyance from the governing board of a
public agency or the Board of Trustees of the
Internal Improvement Trust Fund to the owner of
the fee shall be made only after a determination by
the board that such conveyance would not
adversely affect the interest of the public. Section
125.35 does not apply to such sales, but any public
agency accepting any instrument conveying a
development right pursuant to this section shall
forthwith adopt appropriate regulations and
procedures governing the disposition of same.
These regulations and procedures must provide in
part that the board may not convey a development
right to the owner of the fee without first holding a
public hearing and unless notice of the proposed
conveyance and the time and place at which the
public hearing is to be held is published once a
week for at least 2 weeks in some newspaper of
general circulation in the county involved prior to
the hearing.
(6) The following terms whenever used as
referred to in this section have the following
meanings unless a different meaning is clearly
indicated by the context:
(a) “Board” is the governing board of any
city, county, or other public agency of the state or
the Board of Trustees of the Internal Improvement
Trust Fund.
(b) “Conservation restriction” means a
limitation on a right to the use of land for purposes
of conserving or preserving land or water areas
predominantly in their natural, scenic, open,
agricultural, or wooded condition. The limitation on
rights to the use of land may involve or pertain to
any of the activities enumerated in s. 704.06(1).
(c) “Conservation easement” means that
property right described in s. 704.06.
(d) “Covenant” is a covenant running with the
land.
(e) “Deferred tax liability” means an amount
equal to the difference between the total amount of
taxes that would have been due in March in each of
the previous years in which the conveyance or
covenant was in effect if the property had been
assessed under the provisions of s. 193.011 and the
total amount of taxes actually paid in those years
when the property was assessed under the
provisions of this section, plus interest on that
difference computed as provided in s. 212.12(3).
(f) “Development right” is the right of the
owner of the fee interest in the land to change the
use of the land.
(g) “Outdoor recreational or park purposes”
includes, but is not necessarily limited to, boating,
golfing, camping, swimming, horseback riding, and
archaeological, scenic, or scientific sites and
applies only to land which is open to the general
public.
(h) “Present use” is the manner in which the
land is utilized on January 1 of the year in which the
assessment is made.
(i) “Qualified as environmentally
endangered” means land that has unique ecological
Chapter 193, F.S. (2017)
167
characteristics, rare or limited combinations of
geological formations, or features of a rare or
limited nature constituting habitat suitable for fish,
plants, or wildlife, and which, if subject to a
development moratorium or one or more
conservation easements or development restrictions
appropriate to retaining such land or water areas
predominantly in their natural state, would be
consistent with the conservation, recreation and
open space, and, if applicable, coastal protection
elements of the comprehensive plan adopted by
formal action of the local governing body pursuant
to s. 163.3161, the Community Planning Act; or
surface waters and wetlands, as determined by the
methodology ratified in s. 373.4211.
(7) The property appraiser shall report to the
department showing the just value and the
classified use value of property that is subject to a
conservation easement under s. 704.06, property
assessed as environmentally endangered land
pursuant to this section, and property assessed as
outdoor recreational or park land.
(8) A person or organization that, on January
1, has the legal title to land that is entitled by law to
assessment under this section shall, on or before
March 1 of each year, file an application for
assessment under this section with the county
property appraiser. The application must identify
the property for which assessment under this
section is claimed. The initial application for
assessment for any property must include a copy of
the instrument by which the development right is
conveyed or which establishes a covenant that
establishes the conservation purposes for which the
land is used. The Department of Revenue shall
prescribe the forms upon which the application is
made. The failure to file an application on or before
March 1 of any year constitutes a waiver of
assessment under this section for that year.
However, an applicant who is qualified to receive
an assessment under this section but fails to file an
application by March 1 may file an application for
the assessment and may file, pursuant to s.
194.011(3), a petition with the value adjustment
board requesting that the assessment be granted.
The petition must be filed at any time during the
taxable year on or before the 25th day following the
mailing of the notice by the property appraiser
pursuant to s. 194.011(1). Notwithstanding s.
194.013, the applicant must pay a nonrefundable
fee of $15 upon filing the petition. Upon reviewing
the petition, if the person is qualified to receive the
assessment and demonstrates particular extenuating
circumstances judged by the property appraiser or
the value adjustment board to warrant granting the
assessment, the property appraiser or the value
adjustment board may grant the assessment. The
owner of land that was assessed under this section
in the previous year and whose ownership or use
has not changed may reapply on a short form as
provided by the department. A county may, at the
request of the property appraiser and by a majority
vote of its governing body, waive the requirement
that an annual application or statement be made for
assessment of property within the county. Such
waiver may be revoked by a majority vote of the
governing body of the county.
(9) A person or entity that owns land assessed
pursuant to this section must notify the property
appraiser promptly if the land becomes ineligible
for assessment under this section. If any property
owner fails to notify the property appraiser and the
property appraiser determines that for any year
within the preceding 10 years the land was not
eligible for assessment under this section, the owner
of the land is subject to taxes avoided as a result of
such failure plus 15 percent interest per annum and
a penalty of 50 percent of the taxes avoided. The
property appraiser making such determination shall
record in the public records of the county a notice
of tax lien against any property owned by that
person or entity in the county, and such property
must be identified in the notice of tax lien. The
property is subject to a lien in the amount of the
unpaid taxes and penalties. The lien when filed
shall attach to any property identified in the notice
of tax lien which is owned by the person or entity
and which was improperly assessed. If such person
or entity no longer owns property in that county but
owns property in some other county or counties of
this state, the property appraiser shall record a
notice of tax lien in such other county or counties,
identifying the property owned by such person or
entity.
History.—s. 1, ch. 67-528; ss. 1, 2, ch. 69-55; s. 2, ch.
72-181; s. 1, ch. 77-102; s. 1, ch. 78-354; s. 2, ch. 84-253; s.
29, ch. 85-55; s. 2, ch. 86-44; s. 39, ch. 93-206; s. 3, ch. 94-
122; s. 43, ch. 94-356; s. 9, ch. 2004-349; s. 2, ch. 2009-157;
s. 41, ch. 2011-139; s. 8, ch. 2012-193.
Note.—Former s. 193.202.
Chapter 193, F.S. (2017)
168
193.503 Classification and assessment of
historic property used for commercial or certain
nonprofit purposes.—
(1) Pursuant to s. 4(e), Art. VII of the State
Constitution, the board of county commissioners of
a county or the governing authority of a
municipality may adopt an ordinance providing for
assessment of historic property used for
commercial or certain nonprofit purposes as
described in this section solely on the basis of
character or use as provided in this section. Such
character or use assessment shall apply only to the
jurisdiction adopting the ordinance. The board of
county commissioners or municipal governing
authority shall notify the property appraiser of the
adoption of such ordinance no later than December
1 of the year prior to the year such assessment will
take effect. If such assessment is granted only for a
specified period or the ordinance is repealed, the
board of county commissioners or municipal
governing authority shall notify the property
appraiser no later than December 1 of the year prior
to the year the assessment expires.
(2) If an ordinance is adopted as described in
subsection (1), the property appraiser shall, for
assessment purposes, annually classify any eligible
property as historic property used for commercial
or certain nonprofit purposes, for purposes of the
taxes levied by the governing body or authority
adopting the ordinance. For all other purposes, the
property shall be assessed pursuant to s. 193.011.
(3) No property shall be classified as historic
property used for commercial or certain nonprofit
purposes unless a return is filed on or before March
1 of each year. The property appraiser, before so
classifying such property, may require the taxpayer
or the taxpayer’s representative to furnish the
property appraiser such information as may
reasonably be required to establish that such
property was actually used as required by this
section. Failure to make timely application by
March 1 shall constitute a waiver for 1 year of the
privilege herein granted for such assessment.
(4) Any property classified and assessed as
historic property used for commercial or certain
nonprofit purposes pursuant to this section must
meet all of the following criteria:
(a) The property must be used for commercial
purposes or used by a not-for-profit organization
under s. 501(c)(3) or (6) of the Internal Revenue
Code of 1986.
(b) The property must be listed in the National
Register of Historic Places, as defined in s.
267.021; or must be a contributing property to a
National Register Historic District; or must be
designated as a historic property or as a contributing
property to a historic district, under the terms of a
local preservation ordinance.
(c) The property must be regularly open to the
public; that is, it must be open for a minimum of 40
hours per week for 45 weeks per year or an
equivalent of 1,800 hours per year.
(d) The property must be maintained in good
repair and condition to the extent necessary to
preserve the historic value and significance of the
property.
(5) In years in which proper application for
assessment has been made and granted pursuant to
this section, the assessment of such historic
property shall be based solely on its use for
commercial or certain nonprofit purposes. The
property appraiser shall consider the following use
factors only:
(a) The quantity and size of the property.
(b) The condition of the property.
(c) The present market value of the property
as historic property used for commercial or certain
nonprofit purposes.
(d) The income produced by the property.
(6) In years in which proper application for
assessment has not been made under this section,
the property shall be assessed under the provisions
of s. 193.011 for all purposes.
(7) Any property owner who is denied
classification under this section may appeal to the
value adjustment board. The property appraiser
shall notify the property owner in writing of the
denial of such classification on or before July 1 of
the year for which the application was filed. The
notification shall advise the property owner of his
or her right to appeal to the value adjustment board
and of the filing deadline. The property appraiser
shall have available at his or her office a list by
ownership of all applications received showing the
full valuation under s. 193.011, the valuation of the
property under the provisions of this section, and
whether or not the classification requested was
granted.
Chapter 193, F.S. (2017)
169
(8) For the purposes of assessment roll
preparation and recordkeeping, the property
appraiser shall report the assessed value of property
qualified for the assessment pursuant to this section
as its “classified use value” and shall annually
determine and report as “just value” the fair market
value of such property, irrespective of any negative
impact that restrictions imposed or conveyances
made pursuant to this section may have had on such
value.
(9)(a) After qualifying for and being granted
the classification and assessment pursuant to this
section, the owner of the property shall not use the
property in any manner not consistent with the
qualifying criteria. If the historic designation status
or the use of the property changes or if the property
fails to meet the other qualifying criteria for the
classification and assessment, the property owner
shall be liable for the amount of taxes equal to the
“deferred tax liability” for up to the past 10 years in
which the property received the use classification
and assessment pursuant to this section. The
governmental taxing unit shall determine the time
period for which the deferred tax liability is due. A
written instrument from the governmental taxing
unit shall be promptly recorded in the same manner
as any other instrument affecting the title to real
property. A release of the written instrument shall
be made to the owner upon payment of the deferred
tax liability.
(b) For purposes of this subsection, “deferred
tax liability” means an amount equal to the
difference between the total amount of taxes that
would have been due in March if the property had
been assessed under the provisions of s. 193.011
and the total amount of taxes actually paid in those
years when the property was assessed under the
provisions of this section, plus interest on that
difference computed as provided in s. 212.12(3).
(c) Any payment of the deferred tax liability
shall be payable to the county tax collector within
90 days after the date of the change in classification.
The collector shall distribute the payment to each
governmental unit where the classification and
assessment was allowed in the proportion that its
millage bears to the total millage levied on the
parcel for the years in which such classification and
assessment was in effect.
History.—s. 2, ch. 97-117; s. 23, ch. 2010-5; s. 9, ch.
2012-193; s. 2, ch. 2013-95.
193.505 Assessment of historically
significant property when development rights
have been conveyed or historic preservation
restrictions have been covenanted.—
(1) The owner or owners in fee of any
improved real property qualified as historically
significant pursuant to paragraph (6)(a), and so
designated by formal resolution of the governing
body of the county within which the property is
located, may by appropriate instrument:
(a) Convey all rights to develop the property
to the governing body of the county in which such
property is located; or
(b) Enter into a covenant running with the
land for a term of not less than 10 years with the
governing body of the county in which the property
is located that the property shall not be used for any
purpose inconsistent with historic preservation or
the historic qualities of the property.
(2)(a) The governing body of each county is
authorized and empowered in its discretion, subject
to the provisions of paragraph (6)(b), to accept any
instrument conveying a development right or
establishing a covenant pursuant to subsection (1);
and, if such instrument is accepted by the governing
body, it shall be promptly filed with the appropriate
officer for recording in the same manner as any
other instrument affecting title to real property.
(b) Before accepting any instrument pursuant
to this section, the governing body of the county
shall seek the counsel and advice of the governing
body of the municipality in which the property lies,
if any, as to the merit of such acceptance.
(3) When, pursuant to this section, the
development right in historically significant
property has been conveyed to the governing body
of the county or a covenant for historic preservation
has been executed and accepted by such body, the
real property subject to such conveyance or
covenant shall be assessed at fair market value;
however, the appraiser shall recognize the nature
and length of the restriction placed on the use of the
property under the provisions of the conveyance or
covenant.
(4)(a) During the unexpired term of a
covenant executed pursuant to this section, the
owner of the property subject thereto shall not use
the property in any manner inconsistent with
historic preservation or the historic character of the
property without first obtaining a written
instrument from the governing body of the county
Chapter 193, F.S. (2017)
170
releasing the owner from the terms of the covenant.
Such instrument shall be promptly recorded in the
same manner as any other instrument affecting the
title to real property. Upon obtaining the approval
of the board for release, the property will be subject
to a deferred tax liability. The release shall be made
to the owner upon payment of the deferred tax
liability. Any payment of the deferred tax liability
shall be payable to the county tax collector within
90 days of the date of approval of the release by the
board. The tax collector shall distribute the payment
to each governmental unit in the proportion that its
millage bears to the total millage levied on the
parcel for the years in which the covenant was in
effect.
(b) After a covenant executed pursuant to this
section has expired, the property previously subject
to the covenant will be subject to a deferred tax
liability, payable as provided in paragraph (a),
within 90 days of the date of such expiration.
(5) The governing body of any county which
holds title to a development right pursuant to this
section shall not convey that right to anyone and
shall not exercise that right in any manner
inconsistent with historic preservation. No property
for which the development right has been conveyed
to the governing body of the county shall be used
for any purpose inconsistent with historic
preservation or the historic qualities of the property.
(6)(a) Improved real property shall be
qualified as historically significant only if:
1. The property is listed on the national
register of historic places pursuant to the National
Historic Preservation Act of 1966, as amended, 16
U.S.C. s. 470; or is within a certified locally
ordinanced district pursuant to s. 48(g)(3)(B)(ii),
Internal Revenue Code; or has been found to be
historically significant in accordance with the intent
of and for purposes of this section by the Division
of Historical Resources existing under chapter 267,
or any successor agency, or by the historic
preservation board existing under chapter 266, if
any, in the jurisdiction of which the property lies;
and
2. The owner of the property has applied to
such division or board for qualification pursuant to
this section.
(b) It is the legislative intent that property be
qualified as historically significant pursuant to
paragraph (a) only when it is of such unique or rare
historic character or significance that a clear and
substantial public benefit is provided by virtue of its
preservation.
(7) A covenant executed pursuant to this
section shall, at a minimum, contain the following
restrictions:
(a) No use shall be made of the property
which in the judgment of the covenantee or the
division or board is inconsistent with the historic
qualities of the property.
(b) In any restoration or repair of the property,
the architectural features of the exterior shall be
retained consistent with the historic qualities of the
property.
(c) The property shall not be permitted to
deteriorate and shall be maintained in good repair
and condition to the extent necessary to preserve the
historic value and significance of the property.
(d) The covenant shall include provisions for
periodic access by the public to the property.
(8) For the purposes of this section, the term
“deferred tax liability” means an amount equal to
the difference between the total amount of taxes
which would have been due in March in each of the
previous years in which a covenant executed and
accepted pursuant to this section was in effect if the
property had been assessed under the provisions of
s. 193.011 irrespective of any negative impact on
fair market value that restrictions imposed pursuant
to this section may have caused and the total
amount of taxes actually paid in those years, plus
interest on that difference computed as provided in
s. 212.12(3).
(9)(a) For the purposes of assessment roll
preparation and recordkeeping, the property
appraiser shall report the assessed value of property
subject to a conveyance or covenant pursuant to this
section as its “classified use value” and shall
annually determine and report as “just value” the
fair market value of such property irrespective of
any negative impact that restrictions imposed or
conveyances made pursuant to this section may
have had on such value.
(b) The property appraiser shall annually
report to the department the just value and classified
use value of property for which the development
right has been conveyed separately from such
values for property subject to a covenant.
History.—s. 1, ch. 84-253; s. 8, ch. 86-163; s. 10, ch.
2012-193.
Chapter 193, F.S. (2017)
171
193.621 Assessment of pollution control
devices.—
(1) If it becomes necessary for any person,
firm or corporation owning or operating a
manufacturing or industrial plant or installation to
construct or install a facility, as is hereinafter
defined, in order to eliminate or reduce industrial
air or water pollution, any such facility or facilities
shall be deemed to have value for purposes of
assessment for ad valorem property taxes no greater
than its market value as salvage. Any facility as
herein defined heretofore constructed shall be
assessed in accordance with this section.
(2) If the owner of any manufacturing or
industrial plant or installation shall find it necessary
in the control of industrial contaminants to
demolish and reconstruct that plant or installation
in whole or part and the property appraiser
determines that such demolition or reconstruction
does not substantially increase the capacity or
efficiency of such plant or installation or decrease
the unit cost of production, then in that event, such
demolition or reconstruction shall not be deemed to
increase the value of such plant or installation for
ad valorem tax assessment purposes.
(3) The terms “facility” or “facilities” as used
in this section shall be deemed to include any
device, fixture, equipment, or machinery used
primarily for the control or abatement of pollution
or contaminants from manufacturing or industrial
plants or installations, but shall not include any
public or private domestic sewerage system or
treatment works.
(4) Any taxpayer claiming the right of
assessments for ad valorem taxes under the
provisions of this law shall so state in a return filed
as provided by law giving a brief description of the
facility. The property appraiser may require the
taxpayer to produce such additional evidence as
may be necessary to establish taxpayer’s right to
have such properties classified hereunder for
assessments.
(5) If a property appraiser is in doubt whether
a taxpayer is entitled, in whole or in part, to an
assessment under this section, he or she may refer
the matter to the Department of Environmental
Protection for a recommendation. If the property
appraiser so refers the matter, he or she shall notify
the taxpayer of such action. The Department of
Environmental Protection shall immediately
consider whether or not such taxpayer is so entitled
and certify its recommendation to the property
appraiser.
(6) The Department of Environmental
Protection shall promulgate rules and regulations
regarding the application of the tax assessment
provisions of this section for the consideration of
the several county property appraisers of this state.
Such rules and regulations shall be distributed to the
several county property appraisers of this state.
History.—s. 25, ch. 67-436; ss. 1, 2, ch. 69-55; ss. 21,
26, 35, ch. 69-106; s. 13, ch. 69-216; s. 2, ch. 71-137; s. 33,
ch. 71-355; s. 1, ch. 77-102; s. 47, ch. 77-104; s. 4, ch. 79-65;
s. 44, ch. 94-356; s. 1469, ch. 95-147; s. 20, ch. 2000-158; s.
1, ch. 2000-210.
Note.—Former s. 403.241.
193.623 Assessment of building
renovations for accessibility to the physically
handicapped.—Any taxpayer who renovates an
existing building or facility owned by such taxpayer
in order to permit physically handicapped persons
to enter and leave such building or facility or to
have effective use of the accommodations and
facilities therein shall, for the purpose of
assessment for ad valorem tax purposes, be deemed
not to have increased the value of such building
more than the market value of the materials used in
such renovation, valued as salvage materials.
“Building or facility” shall mean only a building or
facility, or such part thereof, as is intended to be
used, and is used, by the general public. The
renovation required in order to entitle a taxpayer to
the benefits of this section must include one or more
of the following: the provision of ground level or
ramped entrances and washroom and toilet facilities
accessible to, and usable by, physically
handicapped persons.
History.—s. 1, ch. 76-144.
193.624 Assessment of renewable energy
source devices.—
(1) As used in this section, the term
“renewable energy source device” means any of the
following equipment that collects, transmits, stores,
or uses solar energy, wind energy, or energy
derived from geothermal deposits:
(a) Solar energy collectors, photovoltaic
modules, and inverters.
(b) Storage tanks and other storage systems,
excluding swimming pools used as storage tanks.
(c) Rockbeds.
(d) Thermostats and other control devices.
(e) Heat exchange devices.
Chapter 193, F.S. (2017)
172
(f) Pumps and fans.
(g) Roof ponds.
(h) Freestanding thermal containers.
(i) Pipes, ducts, wiring, structural supports,
refrigerant handling systems, and other components
used as integral parts of such systems; however,
such equipment does not include conventional
backup systems of any type or any equipment or
structure that would be required in the absence of
the renewable energy source device.
(j) Windmills and wind turbines.
(k) Wind-driven generators.
(l) Power conditioning and storage devices
that store or use solar energy, wind energy, or
energy derived from geothermal deposits to
generate electricity or mechanical forms of energy.
(m) Pipes and other equipment used to
transmit hot geothermal water to a dwelling or
structure from a geothermal deposit.
The term does not include equipment that is on
the distribution or transmission side of the point at
which a renewable energy source device is
interconnected to an electric utility’s distribution
grid or transmission lines.
1(2) In determining the assessed value of real
property used:
(a) For residential purposes, the just value of
the property attributable to a renewable energy
source device may not be considered.
(b) For nonresidential purposes, 80 percent of
the just value of the property attributable to a
renewable energy source device may not be
considered.
1(3) This section applies to the installation of
a renewable energy source device installed on or
after January 1, 2013, to new and existing
residential real property. This section applies to a
renewable energy source device installed on or after
January 1, 2018, to all other real property, except
when installed as part of a project planned for a
location in a fiscally constrained county, as defined
in s. 218.67(1), and for which an application for a
comprehensive plan amendment or planned unit
development zoning has been filed with the county
on or before December 31, 2017.
History.—s. 1, ch. 2013-77; ss. 2, 7, ch. 2017-118.
1Note.—Section 7, ch. 2017-118, provides that “[t]he
amendments made by this act to s. 193.624(2) and (3), Florida
Statutes, expire on December 31, 2037, and the text of those
subsections shall revert to that in existence on December 31,
2017, except that any amendments to such text enacted other
than by this act shall be preserved and continue to operate to
the extent that such amendments are not dependent upon the
portions of the text which expire pursuant to this section.”
Effective December 31, 2037, subsections (2) and (3) will
read:
(2) In determining the assessed value of real property
used for residential purposes, an increase in the just value of
the property attributable to the installation of a renewable
energy source device may not be considered.
(3) This section applies to the installation of a
renewable energy source device installed on or after January
1, 2013, to new and existing residential real property.
193.625 High-water recharge lands;
classification and assessment.—
(1) Notwithstanding the provisions of s.
193.461, the property appraiser shall annually
classify for assessment purposes all lands within a
county choosing to have a high-water recharge
protection tax assessment program as either
agricultural, nonagricultural, or high-water
recharge. The classification applies only to taxes
levied by the counties and municipalities adopting
an ordinance under subsection (5).
(2) Any landowner whose land is within a
county that has a high-water recharge protection tax
assessment program and whose land is denied high-
water recharge classification by the property
appraiser may appeal to the value adjustment board.
The property appraiser shall notify the landowner
in writing of the denial of high-water recharge
classification on or before July 1 of the year for
which the application was filed. The notification
must advise the landowner of a right to appeal to
the value adjustment board and of the filing
deadline. The property appraiser shall have
available at her or his office a list by ownership of
all applications received showing the acreage, the
full valuation under s. 193.011, the valuation of the
land under the provisions of this section, and
whether or not the classification requested was
granted.
(3)(a) Lands may not be classified as high-
water recharge lands unless a return is filed on or
before March 1 of each year. The property
appraiser, before so classifying the lands, may
require the taxpayer or the taxpayer’s representative
to furnish the property appraiser such information
as may reasonably be required to establish that the
lands were actually used for a bona fide high-water
recharge purpose. Failure to make timely
application by March 1 constitutes a waiver for 1
year of the privilege granted for high-water
Chapter 193, F.S. (2017)
173
recharge assessment. The owner of land that was
classified high-water recharge in the previous year
and whose ownership or use has not changed may
reapply on a short form as provided by the
department. A county may, at the request of the
property appraiser and by a majority vote of its
governing body, waive the requirement that an
annual application or statement be made for
classification of property within the county after an
initial application is made and the classification
granted.
(b) Subject to the restrictions set out in this
section, only lands that are used primarily for bona
fide high-water recharge purposes may be classified
as high-water recharge. The term “bona fide high-
water recharge purposes” means good faith high -
water recharge use of the land. In determining
whether the use of the land for high-water recharge
purposes is bona fide, the following factors apply:
1. The land use must have been continuous.
2. The land use must be vacant residential,
vacant commercial, vacant industrial, vacant
institutional, nonagricultural, or single-family
residential. The maintenance of one single-family
residential dwelling on part of the land does not in
itself preclude a high-water recharge classification.
3. The land must be located within a prime
groundwater recharge area or in an area considered
by the appropriate water management district to
supply significant groundwater recharge.
Significant groundwater recharge shall be assessed
by the appropriate water management district on the
basis of hydrologic characteristics of the soils and
underlying geologic formations.
4. The land must not be receiving any other
special classification.
5. There must not be in the vicinity of the land
any activity that has the potential to contaminate the
ground water, including, but not limited to, the
presence of:
a. Toxic or hazardous substances;
b. Free-flowing saline artesian wells;
c. Drainage wells;
d. Underground storage tanks; or
e. Any potential pollution source existing on
a property that drains to the property seeking the
high-water recharge classification.
6. The owner of the property has entered into
a contract with the county as provided in subsection
(5).
7. The parcel of land must be at least 10 acres.
Notwithstanding the provisions of this paragraph,
the property appraiser shall use the best available
information on the high-water recharge
characteristics of lands when making a final
determination to grant or deny an application for
high-water recharge assessment for the lands.
(4) The provisions of this section do not
constitute a basis for zoning restrictions.
(5)(a) In years in which proper application for
high-water recharge assessment has been made and
granted under this section, for purposes of taxes
levied by the county, the assessment of the land
must be based on the formula adopted by the county
as provided in paragraph (b).
(b) Counties that choose to have a high-water
recharge protection tax assessment program must
adopt by ordinance a formula for determining the
assessment of properties classified as high-water
recharge property and a method of contracting with
property owners who wish to be involved in the
program.
(c) The contract must include a provision that
the land assessed as high-water recharge land will
be used primarily for bona fide high-water recharge
purposes for a period of at least 5 years, as
determined by the county, from January 1 of the
year in which the assessment is made. Violation of
the contract results in the property owner being
subject to the payment of the difference between the
total amount of taxes actually paid on the property
and the amount of taxes which would have been
paid in each previous year the contract was in effect
if the high-water recharge assessment had not been
used.
(d) A municipality located in any county that
adopts an ordinance under paragraph (a) may adopt
an ordinance providing for the assessment of land
located in the incorporated areas in accordance with
the county’s ordinance.
(e) Property owners whose land lies within an
area determined to be a high-water recharge area
must not be required to have their land assessed
according to the high-water recharge classification.
(f) In years in which proper application for
high-water recharge assessment has not been made,
the land must be assessed under s. 193.011.
History.—s. 2, ch. 96-204; s. 27, ch. 97-96; s. 25, ch. 97-
236; s. 3, ch. 2005-36; s. 3, ch. 2013-95.
Chapter 193, F.S. (2017)
174
193.6255 Applicability of duties of
property appraisers and clerks of the court
pursuant to high-water recharge areas.—The
amendments to ss. 193.625 and 194.037 by this act,
insofar as they impose duties on property appraisers
and on clerks of the court, apply only to the
unincorporated area within those counties that
adopt an ordinance under s. 193.625(5). A
municipality located in any county that adopts such
an ordinance may include all eligible property for
high-water recharge classification by ordinance
adopted by the municipality’s governing body.
History.—s. 9, ch. 96-204.
193.703 Reduction in assessment for living
quarters of parents or grandparents.—
(1) In accordance with s. 4(f), Art. VII of the
State Constitution, a county may provide for a
reduction in the assessed value of homestead
property which results from the construction or
reconstruction of the property for the purpose of
providing living quarters for one or more natural or
adoptive parents or grandparents of the owner of the
property or of the owner’s spouse if at least one of
the parents or grandparents for whom the living
quarters are provided is at least 62 years of age.
(2) A reduction may be granted under
subsection (1) only to the owner of homestead
property where the construction or reconstruction is
consistent with local land development regulations.
(3) A reduction in assessment which is
granted under this section applies only to
construction or reconstruction that occurred after
the effective date of this section to an existing
homestead and applies only during taxable years
during which at least one such parent or
grandparent maintains his or her primary place of
residence in such living quarters within the
homestead property of the owner.
(4) Such a reduction in assessment may be
granted only upon an application filed annually
with the county property appraiser. The application
must be made before March 1 of the year for which
the reduction is to be granted. If the property
appraiser is satisfied that the property is entitled to
a reduction in assessment under this section, the
property appraiser shall approve the application,
and the value of such residential improvements
shall be excluded from the value of the property for
purposes of ad valorem taxation. The value
excluded may not exceed the lesser of the
following:
(a) The increase in assessed value resulting
from construction or reconstruction of the property;
or
(b) Twenty percent of the total assessed value
of the property as improved.
(5) At the request of the property appraiser
and by a majority vote of the county governing
body, a county may waive the annual application
requirement after the initial application is filed and
the reduction is granted. Notwithstanding such
waiver, an application is required if property
granted a reduction is sold or otherwise disposed of,
the ownership changes in any manner, the applicant
for the reduction ceases to use the property as his or
her homestead, or the status of the owner changes
so as to change the use of the property qualifying
for the reduction pursuant to this section.
(6) The property owner shall notify the
property appraiser when the property owner no
longer qualifies for the reduction in assessed value
for living quarters of parents or grandparents, and
the previously excluded just value of such
improvements as of the first January 1 after the
improvements were substantially completed shall
be added back to the assessed value of the property.
(7) If the property appraiser determines that
for any year within the previous 10 years a property
owner who was not entitled to a reduction in
assessed value under this section was granted such
reduction, the property appraiser shall serve on the
owner a notice of intent to record in the public
records of the county a notice of tax lien against any
property owned by that person in the county, and
that property must be identified in the notice of tax
lien. Any property that is owned by that person and
is situated in this state is subject to the taxes
exempted by the improper reduction, plus a penalty
of 50 percent of the unpaid taxes for each year and
interest at a rate of 15 percent per annum. However,
if a reduction is improperly granted due to a clerical
mistake or omission by the property appraiser, the
person who improperly received the reduction may
not be assessed a penalty or interest. Before such
lien may be filed, the owner must be given 30 days
within which to pay the taxes, penalties, and
interest. Such lien is subject to s. 196.161(3).
History.—s. 1, ch. 2002-226; s. 24, ch. 2010-5; s. 7,
ch. 2013-72.
Chapter 195, F.S. (2017) (excerpts)
175
CHAPTER 195
PROPERTY ASSESSMENT
ADMINISTRATION AND
FINANCE
195.022 Forms to be prescribed by
Department of Revenue.
195.027 Rules and regulations.
195.032 Establishment of standards of
value.
195.062 Manual of instructions.
195.096 Review of assessment rolls.
195.022 Forms to be prescribed by
Department of Revenue.—The Department of
Revenue shall prescribe all forms to be used by
property appraisers, tax collectors, clerks of the
circuit court, and value adjustment boards in
administering and collecting ad valorem taxes. The
department shall prescribe a form for each purpose.
The county officer shall reproduce forms for
distribution at the expense of his or her office. A
county officer may use a form other than the form
prescribed by the department upon obtaining
written permission from the executive director of
the department; however, a county officer may not
use a form if the substantive content of the form
varies from the form prescribed by the department
for the same or a similar purpose. If the executive
director finds good cause to grant such permission
he or she may do so. The county officer may
continue to use the approved form until the law that
specifies the form is amended or repealed or until
the officer receives written disapproval from the
executive director. Otherwise, all such officers and
their employees shall use the forms, and follow the
instructions applicable to the forms, which are
prescribed by the department. Upon request of any
property appraiser or, in any event, at least once
every 3 years, the department shall prescribe and
furnish such aerial photographs and nonproperty
ownership maps to the property appraisers as
necessary to ensure that all real property within the
state is properly listed on the roll. All photographs
and maps furnished to counties with a population of
25,000 or fewer shall be paid for by the department
as provided by law. For counties with a population
greater than 25,000, the department shall furnish
such items at the property appraiser’s expense. The
department may incur reasonable expenses for
procuring aerial photographs and non-property
ownership maps and may charge a fee to the
respective property appraiser equal to the cost
incurred. The department shall deposit such fees
into the Certification Program Trust Fund created
pursuant to s. 195.002. There shall be a separate
account in the trust fund for the aid and assistance
activity of providing aerial photographs and non-
property ownership maps to property appraisers.
The department shall use money in the fund to pay
such expenses. All forms and maps and instructions
relating to their use must be substantially uniform
throughout the state. An officer may employ
supplemental forms and maps, at the expense of his
or her office, which he or she deems expedient for
the purpose of administering and collecting ad
valorem taxes. The forms required in ss.
193.461(3)(a) and 196.011(1) for renewal purposes
must require sufficient information for the property
appraiser to evaluate the changes in use since the
prior year. If the property appraiser determines, in
the case of a taxpayer, that he or she has insufficient
current information upon which to approve the
exemption, or if the information on the renewal
form is inadequate for him or her to evaluate the
taxable status of the property, he or she may require
the resubmission of an original application.
History.—s. 37, ch. 70-243; s. 4, ch. 73-172; s.
7, ch. 74-234; s. 10, ch. 76-133; s. 2, ch. 78-185; s. 1,
ch. 78-193; s. 153, ch. 91-112; s. 8, ch. 93-132; ss. 70,
71, ch. 2003-399; s. 1, ch. 2004-22; s. 2, ch. 2008-138;
s. 1, ch. 2009-67.
195.027 Rules and regulations.—
(1) The Department of Revenue shall
prescribe reasonable rules and regulations for the
assessing and collecting of taxes, and such rules and
regulations shall be followed by the property
appraisers, tax collectors, clerks of the circuit court,
and value adjustment boards. It is hereby declared
to be the legislative intent that the department shall
formulate such rules and regulations that property
will be assessed, taxes will be collected, and the
administration will be uniform, just, and otherwise
in compliance with the requirements of the general
law and the constitution.
Chapter 195, F.S. (2016) (excerpts)
176
(2) It is the legislative intent that all counties
operate on computer programs that are substantially
similar and produce data which are directly
comparable. The rules and regulations shall
prescribe uniform standards and procedures for
computer programs and operations for all programs
installed in any property appraiser’s office. It is the
legislative intent that the department shall require a
high degree of uniformity so that data will be
comparable among counties and that a single audit
procedure will be practical for all property
appraisers’ offices.
(3) The rules and regulations shall provide
procedures whereby the property appraiser, the
Department of Revenue, and the Auditor General
shall be able to obtain access, where necessary, to
financial records relating to nonhomestead property
which records are required to make a determination
of the proper assessment as to the particular
property in question. Access to a taxpayer’s records
shall be provided only in those instances in which it
is determined that such records are necessary to
determine either the classification or the value of
the taxable nonhomestead property. Access shall be
provided only to those records which pertain to the
property physically located in the taxing county as
of January 1 of each year and to the income from
such property generated in the taxing county for the
year in which a proper assessment is made. All
records produced by the taxpayer under this
subsection shall be deemed to be confidential in the
hands of the property appraiser, the department, the
tax collector, and the Auditor General and shall not
be divulged to any person, firm, or corporation,
except upon court order or order of an
administrative body having quasi-judicial powers
in ad valorem tax matters, and such records are
exempt from the provisions of s. 119.07(1).
(4)(a) The rules and regulations prescribed by
the department shall require a return of tangible
personal property which shall include:
1. A general identification and description of
the property or, when more than one item
constitutes a class of similar items, a description of
the class.
2. The location of such property.
3. The original cost of such property and, in
the case of a class of similar items, the average cost.
4. The age of such property and, in the case of
a class of similar items, the average age.
5. The condition, including functional and
economic depreciation or obsolescence.
6. The taxpayer’s estimate of fair market
value.
(b) For purposes of this subsection, a class of
property shall include only those items which are
substantially similar in function and use. Nothing in
this chapter shall authorize the department to
prescribe a return requiring information other than
that contained in this subsection; nor shall the
department issue or promulgate any rule or
regulation directing the assessment of property by
the consideration of factors other than those
enumerated in s. 193.011.
(5) The rules and regulations shall require that
the property appraiser deliver copies of all
pleadings in court proceedings in which his or her
office is involved to the Department of Revenue.
(6) The fees and costs of the sale or purchase
and terms of financing shall be presumed to be
usual unless the buyer or seller or agent thereof files
a form which discloses the unusual fees, costs, and
terms of financing. Such form shall be filed with the
clerk of the circuit court at the time of recording.
The rules and regulations shall prescribe an
information form to be used for this purpose. Either
the buyer or the seller or the agent of either shall
complete the information form and certify that the
form is accurate to the best of his or her knowledge
and belief. The information form shall be
confidential in the hands of all persons after
delivery to the clerk, except that the Department of
Revenue and the Auditor General shall have access
to it in the execution of their official duties, and
such form is exempt from the provisions of s.
119.07(1). The information form may be used in
any judicial proceeding, upon a motion to produce
duly made by any party to such proceedings.
Failure of the clerk to obtain an information form
with the recording shall not impair the validity of
the recording or the conveyance. The form shall
provide for a notation by the clerk indicating the
book and page number of the conveyance in the
official record books of the county. The clerk shall
promptly deliver all information forms received to
the property appraiser for his or her custody and
use.
History.—s. 39, ch. 70-243; s. 2, ch. 73-172; ss. 8, 22,
23, ch. 74-234; s. 11, ch. 76-133; s. 16, ch. 76-234; s. 14, ch.
79-334; s. 10, ch. 80-77; s. 23, ch. 80-274; s. 6, ch. 81-308; s.
Chapter 195, F.S. (2017) (excerpts)
177
22, ch. 88-119; s. 64, ch. 89-356; s. 39, ch. 90-360; s. 154, ch.
91-112; s. 985, ch. 95-147; s. 5, ch. 96-397; s. 51, ch. 96-406.
Note.—Former s. 195.042.
195.032 Establishment of standards of
value.—In furtherance of the requirement set out in
s. 195.002, the Department of Revenue shall
establish and promulgate standard measures of
value not inconsistent with those standards
provided by law, to be used by property appraisers
in all counties, including taxing districts, to aid and
assist them in arriving at assessments of all
property. The standard measures of value shall
provide guidelines for the valuation of property and
methods for property appraisers to employ in
arriving at the just valuation of particular types of
property consistent with ss. 193.011 and 193.461.
The standard measures of value shall assist the
property appraiser in the valuation of property and
be deemed prima facie correct, but shall not be
deemed to establish the just value of any property.
However, the presumption of correctness accorded
an assessment made by a property appraiser shall
not be impugned merely because the standard
measures of value do not establish the just value of
any property.
History.—s. 38, ch. 70-243; s. 12, ch. 76-133; s. 9, ch. 76-
234; s. 62, ch. 82-226.
195.062 Manual of instructions.—
(1) The department shall prepare and
maintain a current manual of instructions for
property appraisers and other officials connected
with the administration of property taxes. This
manual shall contain all:
(a) Rules and regulations.
(b) Standard measures of value.
(c) Forms and instructions relating to the use
of forms and maps.
Consistent with s. 195.032, the standard measures
of value shall be adopted in general conformity with
the procedures set forth in s. 120.54, but shall not
have the force or effect of such rules and shall be
used only to assist tax officers in the assessment of
property as provided by s. 195.002. Guidelines may
be updated annually to incorporate new market
data, which may be in tabular form, technical
changes, changes indicated by established
decisions of the Supreme Court, and, if a summary
of justification is set forth in the notice required
under s. 120.54, other changes relevant to
appropriate assessment practices or standard
measurement of value. Such new data may be
incorporated into the guidelines on the approval of
the executive director if after notice in substantial
conformity with s. 120.54 there is no objection filed
with the department within 45 days, and the
procedures set forth in s. 120.54 do not apply.
(2) The department may also include in such
manual any other information which it deems
pertinent or helpful in the administration of taxes.
Such manual shall instruct that the mere recordation
of a plat on previously unplatted acreage shall not
be construed as evidence of sufficient change in the
character of the land to require reassessment until
such time as development is begun on the platted
acreage. Such manual shall be made available for
distribution to the public at a nominal cost, to
include cost of printing and circulation.
History.—s. 41, ch. 70-243; s. 1, ch. 71-367; s. 2, ch. 73-172;
s. 9, ch. 74-234; s. 1, ch. 75-12; s. 10, ch. 76-234; s. 1, ch. 77-
174; s. 5, ch. 2002-18; s. 3, ch. 2004-349.
195.096 Review of assessment rolls.—
(1) The assessment rolls of each county shall
be subject to review by the Department of Revenue.
(2) The department shall conduct, no less
frequently than once every 2 years, an in-depth
review of the assessment rolls of each county. The
department need not individually study every use-
class of property set forth in s. 195.073, but shall at
a minimum study the level of assessment in relation
to just value of each classification specified in
subsection (3). Such in-depth review may include
proceedings of the value adjustment board and the
audit or review of procedures used by the counties
to appraise property.
(a) The department shall, at least 30 days prior
to the beginning of an in-depth review in any
county, notify the property appraiser in the county
of the pending review. At the request of the
property appraiser, the department shall consult
with the property appraiser regarding the
classifications and strata to be studied, in order that
the review will be useful to the property appraiser
in evaluating his or her procedures.
(b) Every property appraiser whose upcoming
roll is subject to an in-depth review shall, if
requested by the department on or before January 1,
deliver upon completion of the assessment roll a list
of the parcel numbers of all parcels that did not
appear on the assessment roll of the previous year,
indicating the parcel number of the parent parcel
Chapter 195, F.S. (2016) (excerpts)
178
from which each new parcel was created or “cut
out.”
(c) In conducting assessment ratio studies, the
department must use all practicable steps, including
stratified statistical and analytical reviews and sale-
qualification studies, to maximize the
representativeness or statistical reliability of
samples of properties in tests of each classification,
stratum, or roll made the subject of a ratio study
published by it. The department shall document and
retain records of the measures of representativeness
of the properties studied in compliance with this
section. Such documentation must include a record
of findings used as the basis for the approval or
disapproval of the tax roll in each county pursuant
to s. 193.1142. In addition, to the greatest extent
practicable, the department shall study assessment
roll strata by subclassifications such as value
groups and market areas for each classification or
stratum to be studied, to maximize the
representativeness of ratio study samples. For
purposes of this section, the department shall rely
primarily on an assessment-to-sales-ratio study in
conducting assessment ratio studies in those
classifications of property specified in subsection
(3) for which there are adequate market sales. The
department shall compute the median and the
value-weighted mean for each classification or
subclassification studied and for the roll as a whole.
(d) In the conduct of these reviews, the
department shall adhere to all standards to which
the property appraisers are required to adhere.
(e) The department and each property
appraiser shall cooperate in the conduct of these
reviews, and each shall make available to the other
all matters and records bearing on the preparation
and computation of the reviews. The property
appraisers shall provide any and all data requested
by the department in the conduct of the studies,
including electronic data processing tapes. Any and
all data and samples developed or obtained by the
department in the conduct of the studies shall be
confidential and exempt from the provisions of s.
119.07(1) until a presentation of the findings of the
study is made to the property appraiser. After the
presentation of the findings, the department shall
provide any and all data requested by a property
appraiser developed or obtained in the conduct of
the studies, including tapes. Direct reimbursable
costs of providing the data shall be borne by the
party who requested it. Copies of existing data or
records, whether maintained or required pursuant to
law or rule, or data or records otherwise maintained,
shall be submitted within 30 days from the date
requested, in the case of written or printed
information, and within 14 days from the date
requested, in the case of computerized information.
(f) Within 120 days after receipt of a county
assessment roll by the executive director of the
department pursuant to s. 193.1142(1), or within 10
days after approval of the assessment roll,
whichever is later, the department shall complete
the review for that county and publish the
department’s findings. The findings must include a
statement of the confidence interval for the median
and such other measures as may be appropriate for
each classification or subclassification studied and
for the roll as a whole, and related statistical and
analytical details. The measures in the findings
must be based on:
1. A 95-percent level of confidence; or
2. Ratio study standards that are generally
accepted by professional appraisal organizations in
developing a statistically valid sampling plan if a
95-percent level of confidence is not attainable.
(3)(a) Upon completion of review pursuant to
paragraph (2)(f), the department shall publish the
results of reviews conducted under this section. The
results must include all statistical and analytical
measures computed under this section for the real
property assessment roll as a whole, the personal
property assessment roll as a whole, and
independently for the following real property
classes if the classes constituted 5 percent or more
of the total assessed value of real property in a
county on the previous tax roll:
1. Residential property that consists of one
primary living unit, including, but not limited to,
single-family residences, condominiums,
cooperatives, and mobile homes.
2. Residential property that consists of two or
more primary living units.
3. Agricultural, high-water recharge, historic
property used for commercial or certain nonprofit
purposes, and other use-valued property.
4. Vacant lots.
5. Nonagricultural acreage and other
undeveloped parcels.
6. Improved commercial and industrial
property.
Chapter 195, F.S. (2017) (excerpts)
179
7. Taxable institutional or governmental,
utility, locally assessed railroad, oil, gas and
mineral land, subsurface rights, and other real
property.
If one of the above classes constituted less than 5
percent of the total assessed value of all real
property in a county on the previous assessment
roll, the department may combine it with one or
more other classes of real property for purposes of
assessment ratio studies or use the weighted
average of the other classes for purposes of
calculating the level of assessment for all real
property in a county. The department shall also
publish such results for any subclassifications of the
classes or assessment rolls it may have chosen to
study.
(b) If necessary for compliance with s.
1011.62, and for those counties not being studied in
the current year, the department shall project value-
weighted mean levels of assessment for each
county. The department shall make its projection
based upon the best information available, using
professionally accepted methodology, and shall
separately allocate changes in total assessed value
to:
1. New construction, additions, and deletions.
2. Changes in the value of the dollar.
3. Changes in the market value of property
other than those attributable to changes in the value
of the dollar.
4. Changes in the level of assessment.
In lieu of the statistical and analytical measures
published pursuant to paragraph (a), the department
shall publish details concerning the computation of
estimated assessment levels and the allocation of
changes in assessed value for those counties not
subject to an in-depth review.
(c) Upon publication of data and findings as
required by this subsection, the department shall
notify the committees of the Senate and of the
House of Representatives having oversight
responsibility for taxation, the appropriate property
appraiser, and the county commission chair or
corresponding official under a consolidated charter.
Copies of the data and findings shall be provided
upon request.
(4) It is declared to be the legislative intent
that approval of the rolls by the department
pursuant to s. 193.1142 and certification by the
value adjustment board pursuant to s. 193.122(1)
shall not be deemed to impugn the use of
postcertification reviews to require adjustments in
the preparation of succeeding assessment rolls to
ensure that such succeeding assessment rolls do
meet the constitutional mandates of just value.
(5) It is the legislative intent that the
department utilize to the fullest extent practicable
objective measures of market value in the conduct
of reviews pursuant to this section.
(6) Reviews conducted under this section
must include an evaluation of whether
nonhomestead exempt values determined by the
appraiser under applicable provisions of chapter
196 are correct and whether agricultural and high -
water recharge classifications and classifications of
historic property used for commercial and certain
nonprofit purposes were granted in accordance with
law.
(7) When a roll is prepared as an interim roll
pursuant to s. 193.1145, the department shall
compute assessment levels for both the interim roll
and the final approved roll.
(8) Chapter 120 shall not apply to this section.
History.—s. 7, ch. 73-172; ss. 11, 21, ch. 74-234; s. 2, ch.
75-211; s. 13, ch. 76-133; ss. 7, 10, ch. 80-248; s. 18, ch. 80-
274; ss. 1, 3, 10, ch. 82-208; ss. 3, 27, 29, 80, ch. 82-226; s.
61, ch. 89-356; s. 134, ch. 91-112; s. 3, ch. 92-32; s. 7, ch.
93-132; ss. 5, 19, ch. 95-272; s. 8, ch. 96-204; s. 7, ch. 96-
397; ss. 53, 54, ch. 96-406; s. 7, ch. 97-117; s. 5, ch. 97-287;
s. 13, ch. 99-333; ss. 1, 2, ch. 2001-137; s. 49, ch. 2001-266;
s. 906, ch. 2002-387; s. 2, ch. 2005-185; s. 1, ch. 2006-42; s.
13, ch. 2007-5; s. 4, ch. 2011-52; s. 14, ch. 2012-193.
Chapter 196, F.S. (2017)
180
CHAPTER 196
EXEMPTION
196.001 Property subject to taxation.
196.002 Legislative intent.
196.011 Annual application required for
exemption.
196.012 Definitions.
196.015 Permanent residency; factual
determination by property appraiser.
196.021 Tax returns to show all exemptions and
claims.
196.031 Exemption of homesteads.
196.041 Extent of homestead exemptions.
196.061 Rental of homestead to constitute
abandonment.
196.071 Homestead exemptions; claims by
members of armed forces.
196.075 Additional homestead exemption for
persons 65 and older.
196.081 Exemption for certain permanently and
totally disabled veterans and for
surviving spouses of veterans;
exemption for surviving spouses of
first responders who die in the line of
duty.
196.082 Discounts for disabled veterans.
196.091 Exemption for disabled veterans
confined to wheelchairs.
196.095 Exemption for a licensed child care
facility operating in an enterprise zone.
196.101 Exemption for totally and permanently
disabled persons.
196.111 Property appraisers may notify persons
entitled to homestead exemption;
publication of notice; costs.
196.121 Homestead exemptions; forms.
196.131 Homestead exemptions; claims.
196.141 Homestead exemptions; duty of
property appraiser.
196.151 Homestead exemptions; approval,
refusal, hearings.
196.161 Homestead exemptions; lien imposed
on property of person claiming
exemption although not a permanent
resident.
196.171 Homestead exemptions; city officials.
196.173 Exemption for deployed service
members.
196.181 Exemption of household goods and
personal effects.
196.183 Exemption for tangible personal
property.
196.185 Exemption of inventory.
196.192 Exemptions from ad valorem taxation.
196.193 Exemption applications; review by
property appraiser.
196.194 Value adjustment board; notice;
hearings; appearance before the board.
196.195 Determining profit or nonprofit status
of applicant.
196.196 Determining whether property is
entitled to charitable, religious,
scientific, or literary exemption.
196.1961 Exemption for historic property used
for certain commercial or nonprofit
purposes.
196.197 Additional provisions for exempting
property used by hospitals, nursing
homes, and homes for special services.
196.1975 Exemption for property used by
nonprofit homes for the aged.
196.1976 Provisions of ss. 196.197(1) or (2) and
196.1975; severability.
196.1977 Exemption for property used by
proprietary continuing care facilities.
196.1978 Affordable housing property
exemption.
196.198 Educational property exemption.
196.1983 Charter school exemption from ad
valorem taxes.
196.1985 Labor organization property
exemption.
196.1986 Community centers exemption.
196.1987 Biblical history display property
exemption.
196.199 Government property exemption.
196.1993 Certain agreements with local
governments for use of public
property; exemption.
196.1995 Economic development ad valorem tax
exemption.
196.1996 Economic development ad valorem tax
exemption; effect of ch. 94-136.
196.1997 Ad valorem tax exemptions for historic
properties.
196.1998 Additional ad valorem tax exemptions
for historic properties open to the
public.
Chapter 196, F.S. (2017)
181
196.1999 Space laboratories and carriers;
exemption.
196.2001 Not-for-profit sewer and water
company property exemption.
196.2002 Exemption for s. 501(c)(12) not-for-
profit water and wastewater systems.
196.202 Property of widows, widowers, blind
persons, and persons totally and
permanently disabled.
196.24 Exemption for disabled ex-
servicemember or surviving spouse;
evidence of disability.
196.26 Exemption for real property dedicated
in perpetuity for conservation
purposes.
196.28 Cancellation of delinquent taxes upon
lands used for road purposes, etc.
196.29 Cancellation of certain taxes on real
property acquired by a county, school
board, charter school governing board,
or community college district board of
trustees.
196.295 Property transferred to exempt
governmental unit; tax payment into
escrow; taxes due from prior years.
196.31 Taxes against state properties; notice.
196.32 Executive Office of the Governor;
consent required to certain
assessments.
196.001 Property subject to taxation.—
Unless expressly exempted from taxation, the
following property shall be subject to taxation in the
manner provided by law:
(1) All real and personal property in this state
and all personal property belonging to persons
residing in this state; and
(2) All leasehold interests in property of the
United States, of the state, or any political
subdivision, municipality, agency, authority, or
other public body corporate of the state.
History.—s. 16, ch. 71-133.
1196.002 Legislative intent.—For the
purposes of assessment roll recordkeeping and
reporting, the exemptions authorized by each
provision of this chapter shall be reported
separately for each category of exemption in each
such provision, both as to total value exempted and
as to the number of exemptions granted.
History.—s. 8, ch. 79-332; s. 3, ch. 2007-339.
1Note.—Section 1, ch. 2007-339, provides that:
“(1) The executive director of the Department of
Revenue is authorized, and all conditions are deemed met, to
adopt emergency rules under ss. 120.536(1) and 120.54(4),
Florida Statutes, for the purpose of implementing this act.
“(2) In anticipation of implementing this act, the
executive director of the Department of Revenue is
authorized, and all conditions are deemed met, to adopt
emergency rules under ss. 120.536(1) and 120.54(4), Florida
Statutes, for the purpose of making necessary changes and
preparations so that forms, methods, and data records,
electronic or otherwise, are ready and in place if sections 3
through 9 and sections 10, 12, and 14 . . . of this act become
law.
“(3) Notwithstanding any other provision of law, such
emergency rules shall remain in effect for 18 months after the
date of adoption and may be renewed during the pendency of
procedures to adopt rules addressing the subject of the
emergency rules.”
196.011 Annual application required for
exemption.—
(1)(a) Every person or organization who, on
January 1, has the legal title to real or personal
property, except inventory, which is entitled by law
to exemption from taxation as a result of its
ownership and use shall, on or before March 1 of
each year, file an application for exemption with the
county property appraiser, listing and describing
the property for which exemption is claimed and
certifying its ownership and use. The Department
of Revenue shall prescribe the forms upon which
the application is made. Failure to make
application, when required, on or before March 1 of
any year shall constitute a waiver of the exemption
privilege for that year, except as provided in
subsection (7) or subsection (8).
1(b) The form to apply for an exemption
under s. 196.031, s. 196.081, s. 196.091, s. 196.101,
s. 196.102, s. 196.173, or s. 196.202 must include a
space for the applicant to list the social security
number of the applicant and of the applicant’s
spouse, if any. If an applicant files a timely and
otherwise complete application, and omits the
required social security numbers, the application is
incomplete. In that event, the property appraiser
shall contact the applicant, who may refile a
complete application by April 1. Failure to file a
complete application by that date constitutes a
waiver of the exemption privilege for that year,
except as provided in subsection (7) or subsection
(8).
(2) However, application for exemption will
not be required on public roads rights-of-way and
borrow pits owned, leased, or held for exclusive
Chapter 196, F.S. (2017)
182
governmental use and benefit or on property owned
and used exclusively by a municipality for
municipal or public purposes in order for such
property to be released from all ad valorem
taxation.
(3) It shall not be necessary to make annual
application for exemption on houses of public
worship, the lots on which they are located,
personal property located therein or thereon,
parsonages, burial grounds and tombs owned by
houses of public worship, individually owned
burial rights not held for speculation, or other such
property not rented or hired out for other than
religious or educational purposes at any time;
household goods and personal effects of permanent
residents of this state; and property of the state or
any county, any municipality, any school district, or
community college district thereof.
(4) When any property has been determined
to be fully exempt from taxation because of its
exclusive use for religious, literary, scientific, or
charitable purposes and the application for its
exemption has met the criteria of s. 196.195, the
property appraiser may accept, in lieu of the annual
application for exemption, a statement certified
under oath that there has been no change in the
ownership and use of the property.
(5) The owner of property that received an
exemption in the prior year, or a property owner
who filed an original application that was denied in
the prior year solely for not being timely filed, may
reapply on a short form as provided by the
department. The short form shall require the
applicant to affirm that the use of the property and
his or her status as a permanent resident have not
changed since the initial application.
(6)(a) Once an original application for tax
exemption has been granted, in each succeeding
year on or before February 1, the property appraiser
shall mail a renewal application to the applicant,
and the property appraiser shall accept from each
such applicant a renewal application on a form
prescribed by the Department of Revenue. Such
renewal application shall be accepted as evidence
of exemption by the property appraiser unless he or
she denies the application. Upon denial, the
property appraiser shall serve, on or before July 1
of each year, a notice setting forth the grounds for
denial on the applicant by first-class mail. Any
applicant objecting to such denial may file a
petition as provided for in s. 194.011(3).
(b) Once an original application for tax
exemption has been granted under s. 196.26, the
property owner is not required to file a renewal
application until the use of the property no longer
complies with the restrictions and requirements of
the conservation easement.
(7) The value adjustment board shall grant
any exemption for an otherwise eligible applicant if
the applicant can clearly document that failure to
apply by March 1 was the result of postal error.
(8) Any applicant who is qualified to receive
any exemption under subsection (1) and who fails
to file an application by March 1, must file an
application for the exemption with the property
appraiser on or before the 25th day following the
mailing by the property appraiser of the notices
required under s. 194.011(1). Upon receipt of
sufficient evidence, as determined by the property
appraiser, demonstrating the applicant was unable
to apply for the exemption in a timely manner or
otherwise demonstrating extenuating
circumstances judged by the property appraiser to
warrant granting the exemption, the property
appraiser may grant the exemption. If the applicant
fails to produce sufficient evidence demonstrating
the applicant was unable to apply for the exemption
in a timely manner or otherwise demonstrating
extenuating circumstances as judged by the
property appraiser, the applicant may file, pursuant
to s. 194.011(3), a petition with the value
adjustment board requesting that the exemption be
granted. Such petition must be filed during the
taxable year on or before the 25th day following the
mailing of the notice by the property appraiser as
provided in s. 194.011(1). Notwithstanding the
provisions of s. 194.013, such person must pay a
nonrefundable fee of $15 upon filing the petition.
Upon reviewing the petition, if the person is
qualified to receive the exemption and
demonstrates particular extenuating circumstances
judged by the value adjustment board to warrant
granting the exemption, the value adjustment board
may grant the exemption for the current year.
(9)(a) A county may, at the request of the
property appraiser and by a majority vote of its
governing body, waive the requirement that an
annual application or statement be made for
exemption of property within the county after an
Chapter 196, F.S. (2017)
183
initial application is made and the exemption
granted. The waiver under this subsection of the
annual application or statement requirement applies
to all exemptions under this chapter except the
exemption under s. 196.1995. Notwithstanding
such waiver, refiling of an application or statement
shall be required when any property granted an
exemption is sold or otherwise disposed of, when
the ownership changes in any manner, when the
applicant for homestead exemption ceases to use
the property as his or her homestead, or when the
status of the owner changes so as to change the
exempt status of the property. In its deliberations on
whether to waive the annual application or
statement requirement, the governing body shall
consider the possibility of fraudulent exemption
claims which may occur due to the waiver of the
annual application requirement. The owner of any
property granted an exemption who is not required
to file an annual application or statement shall
notify the property appraiser promptly whenever
the use of the property or the status or condition of
the owner changes so as to change the exempt status
of the property. If any property owner fails to so
notify the property appraiser and the property
appraiser determines that for any year within the
prior 10 years the owner was not entitled to receive
such exemption, the owner of the property is
subject to the taxes exempted as a result of such
failure plus 15 percent interest per annum and a
penalty of 50 percent of the taxes exempted. Except
for homestead exemptions controlled by s. 196.161,
the property appraiser making such determination
shall record in the public records of the county a
notice of tax lien against any property owned by
that person or entity in the county, and such
property must be identified in the notice of tax lien.
Such property is subject to the payment of all taxes
and penalties. Such lien when filed shall attach to
any property, identified in the notice of tax lien,
owned by the person who illegally or improperly
received the exemption. If such person no longer
owns property in that county but owns property in
some other county or counties in the state, the
property appraiser shall record a notice of tax lien
in such other county or counties, identifying the
property owned by such person or entity in such
county or counties, and it shall become a lien
against such property in such county or counties.
(b) The owner of any property granted an
exemption under s. 196.26 shall notify the property
appraiser promptly whenever the use of the
property no longer complies with the restrictions
and requirements of the conservation easement. If
the property owner fails to so notify the property
appraiser and the property appraiser determines that
for any year within the preceding 10 years the
owner was not entitled to receive the exemption, the
owner of the property is subject to taxes exempted
as a result of the failure plus 18 percent interest per
annum and a penalty of 100 percent of the taxes
exempted. The provisions for tax liens in paragraph
(a) apply to property granted an exemption under s.
196.26.
(c) A county may, at the request of the
property appraiser and by a majority vote of its
governing body, waive the requirement that an
annual application be made for the veteran’s
disability discount granted pursuant to s. 6(e), Art.
VII of the State Constitution after an initial
application is made and the discount granted. The
disabled veteran receiving a discount for which
annual application has been waived shall notify the
property appraiser promptly whenever the use of
the property or the percentage of disability to which
the veteran is entitled changes. If a disabled veteran
fails to notify the property appraiser and the
property appraiser determines that for any year
within the prior 10 years the veteran was not
entitled to receive all or a portion of such discount,
the penalties and processes in paragraph (a) relating
to the failure to notify the property appraiser of
ineligibility for an exemption shall apply.
(d) For any exemption under s. 196.101(2),
the statement concerning gross income must be
filed with the property appraiser not later than
March 1 of every year.
(e) If an exemption for which the annual
application is waived pursuant to this subsection
will be denied by the property appraiser in the
absence of the refiling of the application,
notification of an intent to deny the exemption shall
be mailed to the owner of the property prior to
February 1. If the property appraiser fails to timely
mail such notice, the application deadline for such
property owner pursuant to subsection (1) shall be
extended to 28 days after the date on which the
property appraiser mails such notice.
(10) At the option of the property appraiser
and notwithstanding any other provision of this
section, initial or original applications for
homestead exemption for the succeeding year may
Chapter 196, F.S. (2017)
184
be accepted and granted after March 1.
Reapplication on a short form as authorized by
subsection (5) shall be required if the county has not
waived the requirement of an annual application.
Once the initial or original application and
reapplication have been granted, the property may
qualify for the exemption in each succeeding year
pursuant to the provisions of subsection (6) or
subsection (9).
(11) For exemptions enumerated in paragraph
(1)(b), granted for the 2001 tax year and thereafter,
social security numbers of the applicant and the
applicant’s spouse, if any, are required and must be
submitted to the department. Applications filed
pursuant to subsection (5) or subsection (6) may be
required to include social security numbers of the
applicant and the applicant’s spouse, if any, and
shall include such information if filed for the 2001
tax year or thereafter. For counties where the annual
application requirement has been waived, property
appraisers may require refiling of an application to
obtain such information.
(12) Notwithstanding subsection (1), if the
owner of property otherwise entitled to a religious
exemption from ad valorem taxation fails to timely
file an application for exemption, and because of a
misidentification of property ownership on the
property tax roll the owner is not properly notified
of the tax obligation by the property appraiser and
the tax collector, the owner of the property may file
an application for exemption with the property
appraiser. The property appraiser must consider the
application, and if he or she determines the owner
of the property would have been entitled to the
exemption had the property owner timely applied,
the property appraiser must grant the exemption.
Any taxes assessed on such property shall be
canceled, and if paid, refunded. Any tax certificates
outstanding on such property shall be canceled and
refund made pursuant to s. 197.432(11).
History.— s. 1, ch. 63-342; ss. 1, 2, ch. 69-55; ss. 21, 35,
ch. 69-106; s. 4, ch. 71-133; s. 1, ch. 72-276; s. 2, ch. 72-290;
s. 2, ch. 72-367; s. 1, ch. 74-2; s. 14, ch. 74-234; s. 3, ch. 74-
264; s. 7, ch. 76-234; s. 1, ch. 77-102; s. 34, ch. 79-164; s. 17,
ch. 79-334; s. 2, ch. 80-274; s. 1, ch. 81-219; s. 7, ch. 81-308;
s. 13, ch. 82-226; s. 25, ch. 83-204; s. 8, ch. 85-202; s. 1, ch.
85-315; s. 1, ch. 88-65; s. 3, ch. 88-101; s. 59, ch. 89-356; s.
1, ch. 89-365; s. 3, ch. 90-343; s. 155, ch. 91-112; s. 4, ch. 92-
32; ss. 22, 45, ch. 94-353; s. 1471, ch. 95-147; s. 1, ch. 98-
289; s. 6, ch. 2000-157; s. 1, ch. 2000-262; s. 4, ch. 2000-335;
s. 2, ch. 2007-36; s. 2, ch. 2009-135; s. 5, ch. 2009-157; s. 25,
ch. 2010-5; s. 3, ch. 2011-93; s. 56, ch. 2011-151; s. 3, ch.
2015-115; s. 1, ch. 2016-110; s. 1, ch. 2017-105.
1Note.— Section 3, ch. 2017-105, provides that “[t]his
act shall take effect upon becoming a law and shall operate
retroactively to January 1, 2017.”
Note.—Former s. 192.062.
196.012 Definitions.—For the purpose of
this chapter, the following terms are defined as
follows, except where the context clearly indicates
otherwise:
(1) “Exempt use of property” or “use of
property for exempt purposes” means predominant
or exclusive use of property owned by an exempt
entity for educational, literary, scientific, religious,
charitable, or governmental purposes, as defined in
this chapter.
(2) “Exclusive use of property” means use of
property solely for exempt purposes. Such purposes
may include more than one class of exempt use.
(3) “Predominant use of property” means use
of property for exempt purposes in excess of 50
percent but less than exclusive.
(4) “Use” means the exercise of any right or
power over real or personal property incident to the
ownership of the property.
(5) “Educational institution” means a federal,
state, parochial, church, or private school, college,
or university conducting regular classes and courses
of study required for eligibility to certification by,
accreditation to, or membership in the State
Department of Education of Florida, Southern
Association of Colleges and Schools, or the Florida
Council of Independent Schools; a nonprofit private
school the principal activity of which is conducting
regular classes and courses of study accepted for
continuing postgraduate dental education credit by
a board of the Division of Medical Quality
Assurance; educational direct-support
organizations created pursuant to ss. 1001.24,
1004.28, and 1004.70; facilities located on the
property of eligible entities which will become
owned by those entities on a date certain; and
institutions of higher education, as defined under
and participating in the Higher Educational
Facilities Financing Act.
(6) Governmental, municipal, or public
purpose or function shall be deemed to be served or
performed when the lessee under any leasehold
interest created in property of the United States, the
state or any of its political subdivisions, or any
municipality, agency, special district, authority, or
other public body corporate of the state is
Chapter 196, F.S. (2017)
185
demonstrated to perform a function or serve a
governmental purpose which could properly be
performed or served by an appropriate
governmental unit or which is demonstrated to
perform a function or serve a purpose which would
otherwise be a valid subject for the allocation of
public funds. For purposes of the preceding
sentence, an activity undertaken by a lessee which
is permitted under the terms of its lease of real
property designated as an aviation area on an airport
layout plan which has been approved by the Federal
Aviation Administration and which real property is
used for the administration, operation, business
offices and activities related specifically thereto in
connection with the conduct of an aircraft full
service fixed base operation which provides goods
and services to the general aviation public in the
promotion of air commerce shall be deemed an
activity which serves a governmental, municipal, or
public purpose or function. Any activity undertaken
by a lessee which is permitted under the terms of its
lease of real property designated as a public airport
as defined in s. 332.004(14) by municipalities,
agencies, special districts, authorities, or other
public bodies corporate and public bodies politic of
the state, a spaceport as defined in s. 331.303, or
which is located in a deepwater port identified in s.
403.021(9)(b) and owned by one of the foregoing
governmental units, subject to a leasehold or other
possessory interest of a nongovernmental lessee
that is deemed to perform an aviation, airport,
aerospace, maritime, or port purpose or operation
shall be deemed an activity that serves a
governmental, municipal, or public purpose. The
use by a lessee, licensee, or management company
of real property or a portion thereof as a convention
center, visitor center, sports facility with permanent
seating, concert hall, arena, stadium, park, or beach
is deemed a use that serves a governmental,
municipal, or public purpose or function when
access to the property is open to the general public
with or without a charge for admission. If property
deeded to a municipality by the United States is
subject to a requirement that the Federal
Government, through a schedule established by the
Secretary of the Interior, determine that the
property is being maintained for public historic
preservation, park, or recreational purposes and if
those conditions are not met the property will revert
back to the Federal Government, then such property
shall be deemed to serve a municipal or public
purpose. The term “governmental purpose” also
includes a direct use of property on federal lands in
connection with the Federal Government’s Space
Exploration Program or spaceport activities as
defined in s. 212.02(22). Real property and tangible
personal property owned by the Federal
Government or Space Florida and used for defense
and space exploration purposes or which is put to a
use in support thereof shall be deemed to perform
an essential national governmental purpose and
shall be exempt. “Owned by the lessee” as used in
this chapter does not include personal property,
buildings, or other real property improvements used
for the administration, operation, business offices
and activities related specifically thereto in
connection with the conduct of an aircraft full
service fixed based operation which provides goods
and services to the general aviation public in the
promotion of air commerce provided that the real
property is designated as an aviation area on an
airport layout plan approved by the Federal
Aviation Administration. For purposes of
determination of “ownership,” buildings and other
real property improvements which will revert to the
airport authority or other governmental unit upon
expiration of the term of the lease shall be deemed
“owned” by the governmental unit and not the
lessee. Providing two-way telecommunications
services to the public for hire by the use of a
telecommunications facility, as defined in s.
364.02(14), and for which a certificate is required
under chapter 364 does not constitute an exempt use
for purposes of s. 196.199, unless the
telecommunications services are provided by the
operator of a public-use airport, as defined in s.
332.004, for the operator’s provision of
telecommunications services for the airport or its
tenants, concessionaires, or licensees, or unless the
telecommunications services are provided by a
public hospital.
(7) “Charitable purpose” means a function or
service which is of such a community service that
its discontinuance could legally result in the
allocation of public funds for the continuance of the
function or service. It is not necessary that public
funds be allocated for such function or service but
only that any such allocation would be legal.
(8) “Hospital” means an institution which
possesses a valid license granted under chapter 395
on January 1 of the year for which exemption from
ad valorem taxation is requested.
Chapter 196, F.S. (2017)
186
1(9) “Nursing home” or “home for special
services” means an institution that possesses a valid
license under chapter 400 or part I of chapter 429
on January 1 of the year for which exemption from
ad valorem taxation is requested.
(10) “Gross income” means all income from
whatever source derived, including, but not limited
to, the following items, whether actually owned by
or received by, or not received by but available to,
any person or couple: earned income, income from
investments, gains derived from dealings in
property, interest, rents, royalties, dividends,
annuities, income from retirement plans, pensions,
trusts, estates and inheritances, and direct and
indirect gifts. Gross income specifically does not
include payments made for the medical care of the
individual, return of principal on the sale of a home,
social security benefits, or public assistance
payments payable to the person or assigned to an
organization designated specifically for the support
or benefit of that person.
(11) “Totally and permanently disabled
person” means a person who is currently certified
by two licensed physicians of this state who are
professionally unrelated, by the United States
Department of Veterans Affairs or its predecessor,
or by the Social Security Administration, to be
totally and permanently disabled.
(12) “Couple” means a husband and wife
legally married under the laws of any state or
territorial possession of the United States or of any
foreign country.
(13) “Real estate used and owned as a
homestead” means real property to the extent
provided in s. 6(a), Art. VII of the State
Constitution, but less any portion thereof used for
commercial purposes, with the title of such property
being recorded in the official records of the county
in which the property is located. Property rented for
more than 6 months is presumed to be used for
commercial purposes.
(14) “New business” means:
(a)1. A business or organization establishing
10 or more new jobs to employ 10 or more full-time
employees in this state, paying an average wage for
such new jobs that is above the average wage in the
area, which principally engages in any one or more
of the following operations:
a. Manufactures, processes, compounds,
fabricates, or produces for sale items of tangible
personal property at a fixed location and which
comprises an industrial or manufacturing plant; or
b. Is a target industry business as defined in s.
288.106(2)(q);
2. A business or organization establishing 25
or more new jobs to employ 25 or more full-time
employees in this state, the sales factor of which, as
defined by s. 220.15(5), for the facility with respect
to which it requests an economic development ad
valorem tax exemption is less than 0.50 for each
year the exemption is claimed; or
3. An office space in this state owned and
used by a business or organization newly domiciled
in this state; provided such office space houses 50
or more full-time employees of such business or
organization; provided that such business or
organization office first begins operation on a site
clearly separate from any other commercial or
industrial operation owned by the same business or
organization.
1(b) Any business or organization located in
an area that was designated as an enterprise zone
pursuant to chapter 290 as of December 30, 2015,
or brownfield area that first begins operation on a
site clearly separate from any other commercial or
industrial operation owned by the same business or
organization.
(c) A business or organization that is situated
on property annexed into a municipality and that, at
the time of the annexation, is receiving an economic
development ad valorem tax exemption from the
county under s. 196.1995.
(15) “Expansion of an existing business”
means:
(a)1. A business or organization establishing
10 or more new jobs to employ 10 or more full-time
employees in this state, paying an average wage for
such new jobs that is above the average wage in the
area, which principally engages in any of the
operations referred to in subparagraph (14)(a)1.; or
2. A business or organization establishing 25
or more new jobs to employ 25 or more full-time
employees in this state, the sales factor of which, as
defined by s. 220.15(5), for the facility with respect
to which it requests an economic development ad
valorem tax exemption is less than 0.50 for each
year the exemption is claimed; provided that such
business increases operations on a site located
within the same county, municipality, or both
colocated with a commercial or industrial operation
Chapter 196, F.S. (2017)
187
owned by the same business or organization under
common control with the same business or
organization, resulting in a net increase in
employment of not less than 10 percent or an
increase in productive output or sales of not less
than 10 percent.
1(b) Any business or organization located in
an area that was designated as an enterprise zone
pursuant to chapter 290 as of December 30, 2015,
or brownfield area that increases operations on a
site located within the same zone or area colocated
with a commercial or industrial operation owned by
the same business or organization under common
control with the same business or organization.
(16) “Permanent resident” means a person
who has established a permanent residence as
defined in subsection (17).
(17) “Permanent residence” means that place
where a person has his or her true, fixed, and
permanent home and principal establishment to
which, whenever absent, he or she has the intention
of returning. A person may have only one
permanent residence at a time; and, once a
permanent residence is established in a foreign state
or country, it is presumed to continue until the
person shows that a change has occurred.
(18) “Enterprise zone” means an area
designated as an enterprise zone pursuant to s.
290.0065. This subsection expires on the date
specified in s. 290.016 for the expiration of the
Florida Enterprise Zone Act.
(19) “Ex-servicemember” means any person
who has served as a member of the United States
Armed Forces on active duty or state active duty, a
member of the Florida National Guard, or a
member of the United States Reserve Forces.
History.— . 1, ch. 71-133; s. 1, ch. 72-367; s. 1, ch. 73-
340; s. 14, ch. 74-234; s. 13, ch. 76-234; s. 1, ch. 77-447; s. 6,
ch. 80-163; s. 1, ch. 80-347; s. 2, ch. 81-219; s. 85, ch. 81-259;
s. 9, ch. 82-119; s. 29, ch. 84-356; s. 1, ch. 88-102; s. 45, ch.
91-45; s. 87, ch. 91-112; s. 1, ch. 91-121; s. 1, ch. 91-196; s.
3, ch. 92-167; s. 58, ch. 92-289; s. 9, ch. 93-132; s. 3, ch. 93-
233; s. 61, ch. 93-268; s. 67, ch. 94-136; ss. 59, 66, ch. 94-
353; s. 1472, ch. 95-147; s. 4, ch. 95-404; s. 3, ch. 97-197; s.
25, ch. 97-255; s. 2, ch. 97-294; s. 109, ch. 99-251; s. 11, ch.
99-256; s. 29, ch. 2001-79; s. 2, ch. 2002-183; s. 907, ch.
2002-387; s. 20, ch. 2003-32; s. 1, ch. 2005-42; s. 20, ch.
2005-132; s. 17, ch. 2005-287; s. 52, ch. 2006-60; s. 4, ch.
2006-291; s. 14, ch. 2007-5; s. 6, ch. 2008-227; s. 54, ch.
2011-36; s. 31, ch. 2011-64; s. 1, ch. 2011-182; s. 20, ch.
2012-5; s. 4, ch. 2013-77; s. 2, ch. 2016-220; s. 3, ch. 2017-
36.
1Note.— Section 4, ch. 2017-36, provides that “[t]he
amendment made by this act to s. 196.012, Florida Statutes,
first applies to the 2017 property tax roll.”
196.015 Permanent residency; factual
determination by property appraiser.—Intention
to establish a permanent residence in this state is a
factual determination to be made, in the first
instance, by the property appraiser. Although any
one factor is not conclusive of the establishment or
nonestablishment of permanent residence, the
following are relevant factors that may be
considered by the property appraiser in making his
or her determination as to the intent of a person
claiming a homestead exemption to establish a
permanent residence in this state:
(1) A formal declaration of domicile by the
applicant recorded in the public records of the
county in which the exemption is being sought.
(2) Evidence of the location where the
applicant’s dependent children are registered for
school.
(3) The place of employment of the applicant.
(4) The previous permanent residency by the
applicant in a state other than Florida or in another
country and the date non-Florida residency was
terminated.
(5) Proof of voter registration in this state
with the voter information card address of the
applicant, or other official correspondence from the
supervisor of elections providing proof of voter
registration, matching the address of the physical
location where the exemption is being sought.
(6) A valid Florida driver license issued under
s. 322.18 or a valid Florida identification card
issued under s. 322.051 and evidence of
relinquishment of driver licenses from any other
states.
(7) Issuance of a Florida license tag on any
motor vehicle owned by the applicant.
(8) The address as listed on federal income
tax returns filed by the applicant.
(9) The location where the applicant’s bank
statements and checking accounts are registered.
(10) Proof of payment for utilities at the
property for which permanent residency is being
claimed.
History.—s. 2, ch. 81-219; s. 990, ch. 95-147; s. 8, ch.
2006-312; s. 3, ch. 2009-135.
Chapter 196, F.S. (2017)
188
196.021 Tax returns to show all exemptions
and claims.—In making tangible personal property
tax returns under this chapter it shall be the duty of
the taxpayer to completely disclose and claim any
and all lawful or constitutional exemptions from
taxation to which the taxpayer may be entitled or
which he or she may desire to claim in respect to
taxable tangible personal property. The failure to
disclose and include such exemptions, if any, in a
tangible personal property tax return made under
this chapter shall be deemed a waiver of the same
on the part of the taxpayer and no such exemption
or claim thereof shall thereafter be allowed for that
tax year.
History.—s. 14, ch. 20723, 1941; ss. 1, 2, ch. 69-55; s.
991, ch. 95-147.
Note.—Former s. 200.15.
1196.031 Exemption of homesteads.—
(1)(a) A person who, on January 1, has the
legal title or beneficial title in equity to real property
in this state and who in good faith makes the
property his or her permanent residence or the
permanent residence of another or others legally or
naturally dependent upon him or her, is entitled to
an exemption from all taxation, except for
assessments for special benefits, up to the assessed
valuation of $25,000 on the residence and
contiguous real property, as defined in s. 6, Art. VII
of the State Constitution. Such title may be held by
the entireties, jointly, or in common with others,
and the exemption may be apportioned among such
of the owners as reside thereon, as their respective
interests appear. If only one of the owners of an
estate held by the entireties or held jointly with the
right of survivorship resides on the property, that
owner is allowed an exemption of up to the assessed
valuation of $25,000 on the residence and
contiguous real property. However, an exemption
of more than $25,000 is not allowed to any one
person or on any one dwelling house, except that an
exemption up to the assessed valuation of $25,000
may be allowed on each apartment or mobile home
occupied by a tenant-stockholder or member of a
cooperative corporation and on each condominium
parcel occupied by its owner. Except for owners of
an estate held by the entireties or held jointly with
the right of survivorship, the amount of the
exemption may not exceed the proportionate
assessed valuation of all owners who reside on the
property. Before such exemption may be granted,
the deed or instrument shall be recorded in the
official records of the county in which the property
is located. The property appraiser may request the
applicant to provide additional ownership
documents to establish title.
1 (b) Every person who qualifies to receive
the exemption provided in paragraph (a) is entitled
to an additional exemption of up to $25,000 on the
assessed valuation greater than $50,000 for all
levies other than school district levies.
(2) As used in subsection (1), the term
“cooperative corporation” means a corporation,
whether for profit or not for profit, organized for the
purpose of owning, maintaining, and operating an
apartment building or apartment buildings or a
mobile home park to be occupied by its
stockholders or members; and the term “tenant-
stockholder or member” means an individual who
is entitled, solely by reason of his or her ownership
of stock or membership in a cooperative
corporation, as evidenced in the official records of
the office of the clerk of the circuit court of the
county in which the apartment building is located,
to occupy for dwelling purposes an apartment in a
building owned by such corporation or to occupy
for dwelling purposes a mobile home which is on
or a part of a cooperative unit. A corporation leasing
land for a term of 98 years or more for the purpose
of maintaining and operating a cooperative thereon
shall be deemed the owner for purposes of this
exemption.
(3) The exemption provided in this section
does not apply with respect to the assessment roll
of a county unless and until the roll of that county
has been approved by the executive director
pursuant to s. 193.1142.
(4) The exemption provided in this section
applies only to those parcels classified and assessed
as owner-occupied residential property or only to
the portion of property so classified and assessed.
(5) A person who is receiving or claiming the
benefit of an ad valorem tax exemption or a tax
credit in another state where permanent residency
is required as a basis for the granting of that ad
valorem tax exemption or tax credit is not entitled
to the homestead exemption provided by this
section. This subsection does not apply to a person
who has the legal or equitable title to real estate in
Florida and maintains thereon the permanent
Chapter 196, F.S. (2017)
189
residence of another legally or naturally dependent
upon the owner.
(6) When homestead property is damaged or
destroyed by misfortune or calamity and the
property is uninhabitable on January 1 after the
damage or destruction occurs, the homestead
exemption may be granted if the property is
otherwise qualified and if the property owner
notifies the property appraiser that he or she intends
to repair or rebuild the property and live in the
property as his or her primary residence after the
property is repaired or rebuilt and does not claim a
homestead exemption on any other property or
otherwise violate this section. Failure by the
property owner to commence the repair or
rebuilding of the homestead property within 3 years
after January 1 following the property’s damage or
destruction constitutes abandonment of the
property as a homestead. After the 3-year period,
the expiration, lapse, nonrenewal, or revocation of
a building permit issued to the property owner for
such repairs or rebuilding also constitutes
abandonment of the property as homestead.
(7) Unless the homestead property is totally
exempt from ad valorem taxation, the exemptions
provided in paragraphs (1)(a) and (b) shall be
applied before other homestead exemptions, which
shall then be applied in the order that results in the
lowest taxable value.
History.— ss. 1, 2, ch. 17060, 1935; CGL 1936 Supp.
897(2); s. 1, ch. 67-339; ss. 1, 2, ch. 69-55; ss. 1, 3, ch. 71-
309; s. 1, ch. 72-372; s. 1, ch. 72-373; s. 9, ch. 74-227; s. 1,
ch. 74-264; s. 1, ch. 77-102; s. 3, ch. 79-332; s. 4, ch. 80-261;
s. 10, ch. 80-274; s. 3, ch. 81-219; s. 9, ch. 81-308; s. 11, ch.
82-208; ss. 24, 80, ch. 82-226; s. 1, ch. 84-327; s. 1, ch. 85-
232; s. 5, ch. 92-32; s. 1, ch. 93-65; s. 10, ch. 93-132; ss. 33,
34, ch. 94-353; s. 1473, ch. 95-147; s. 2, ch. 2001-204; s. 908,
ch. 2002-387; s. 2, ch. 2006-311; s. 6, ch. 2007-339; s. 8, ch.
2008-173; s. 1, ch. 2010-176; s. 2, ch. 2012-57; s. 17, ch.
2012-193; s. 8, ch. 2013-72; s. 1, ch. 2017-35.
1Note.—Section 4, ch. 2017-35, provides that “[t]his act
shall take effect on the effective date of the amendment to the
State Constitution proposed by HJR 7105 or a similar joint
resolution having substantially the same specific intent and
purpose, if such amendment to the State Constitution is
approved at the general election held in November 2018 and
shall apply to the 2019 tax roll.” If such an amendment is
approved, paragraph (1)(b) is amended by s. 1, ch. 2017 -35,
to read:
(b) Every person who qualifies to receive the
exemption provided in paragraph (a) is entitled to an
additional exemption of up to $25,000 on the assessed
valuation greater than $50,000 and up to an additional
$25,000 on the assessed valuation greater than $100,000 for
all levies other than school district levies.
Note.—Former s. 192.12.
196.041 Extent of homestead
exemptions.—
(1) Vendees in possession of real estate under
bona fide contracts to purchase when such
instruments, under which they claim title, are
recorded in the office of the clerk of the circuit court
where said properties lie, and who reside thereon in
good faith and make the same their permanent
residence; persons residing on real estate by virtue
of dower or other estates therein limited in time by
deed, will, jointure, or settlement; and lessees
owning the leasehold interest in a bona fide lease
having an original term of 98 years or more in a
residential parcel or in a condominium parcel as
defined in chapter 718, or persons holding leases of
50 years or more, existing prior to June 19, 1973,
for the purpose of homestead exemptions from ad
valorem taxes and no other purpose, shall be
deemed to have legal or beneficial and equitable
title to said property. In addition, a tenant-
stockholder or member of a cooperative apartment
corporation who is entitled solely by reason of
ownership of stock or membership in the
corporation to occupy for dwelling purposes an
apartment in a building owned by the corporation,
for the purpose of homestead exemption from ad
valorem taxes and for no other purpose, is deemed
to have beneficial title in equity to said apartment
and a proportionate share of the land on which the
building is situated.
(2) A person who otherwise qualifies by the
required residence for the homestead tax exemption
provided in s. 196.031 shall be entitled to such
exemption where the person’s possessory right in
such real property is based upon an instrument
granting to him or her a beneficial interest for life,
such interest being hereby declared to be “equitable
title to real estate,” as that term is employed in s. 6,
Art. VII of the State Constitution; and such person
shall be entitled to the homestead tax exemption
irrespective of whether such interest was created
prior or subsequent to the effective date of this act.
History.—s. 2, ch. 17060, 1935; CGL 1936 Supp.
897(3); s. 1, ch. 65-281; s. 2, ch. 67-339; ss. 1, 2, ch. 69-55; s.
1, ch. 69-68; s. 1, ch. 73-201; s. 1, ch. 78-324; s. 35, ch. 79-
164; s. 4, ch. 81-219; s. 35, ch. 94-353; s. 1474, ch. 95-147.
Note.—Former s. 192.13.
196.061 Rental of homestead to constitute
abandonment.—
(1) The rental of all or substantially all of a
dwelling previously claimed to be a homestead for
Chapter 196, F.S. (2017)
190
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 1 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.
(2) This section does not apply to a member
of the Armed Forces of the United States whose
service is the result of a mandatory obligation
imposed by the federal Selective Service Act or
who volunteers for service as a member of the
Armed Forces of the United States. Moreover, valid
military orders transferring such member are
sufficient to maintain permanent residence for the
purpose of s. 196.015 for the member and his or her
spouse.
History.—s. 1, ch. 59-270; s. 1, ch. 67-459; ss. 1, 2, ch.
69-55; s. 5, ch. 95-404; s. 8, ch. 96-397; s. 3, ch. 2010-182; s.
18, ch. 2012-193; s. 1, ch. 2013-64.
Note.—Former s. 192.141.
196.071 Homestead exemptions; claims by
members of armed forces.—Every person who is
entitled to homestead exemption in this state and
who is serving in any branch of the Armed Forces
of the United States, shall file a claim for such
exemption as required by law, either in person, or,
if by reason of such service he or she is unable to
file such claim in person he or she may file such
claim through his or her next of kin or through any
other person he or she may duly authorize in writing
to file such claim.
History.—s. 1, ch. 28199, 1953; ss. 1, 2, ch. 69-55; s.
992, ch. 95-147.
Note.—Former s. 192.161.
196.075 Additional homestead exemption
for persons 65 and older.—
(1) As used in this section, the term:
(a) “Household” means a person or group of
persons living together in a room or group of rooms
as a housing unit, but the term does not include
persons boarding in or renting a portion of the
dwelling.
(b) “Household income” means the adjusted
gross income, as defined in s. 62 of the United
States Internal Revenue Code, of all members of a
household.
1(2) In accordance with s. 6(d), Art. VII of the
State Constitution, the board of county
commissioners of any county or the governing
authority of any municipality may adopt an
ordinance to allow either or both of the following
additional homestead exemptions:
(a) Up to $50,000 for any person who has the
legal or equitable title to real estate and maintains
thereon the permanent residence of the owner, who
has attained age 65, and whose household income
does not exceed $20,000; or
(b) The amount of the assessed value of the
property for any person who has the legal or
equitable title to real estate with a just value less
than $250,000 and has maintained thereon the
permanent residence of the owner for at least 25
years, who has attained age 65, and whose
household income does not exceed the income
limitation prescribed in paragraph (a), as calculated
in subsection (3).
(3) Beginning January 1, 2001, the $20,000
income limitation shall be adjusted annually, on
January 1, by the percentage change in the average
cost-of-living index in the period January 1 through
December 31 of the immediate prior year compared
with the same period for the year prior to that. The
index is the average of the monthly consumer-
price-index figures for the stated 12-month period,
relative to the United States as a whole, issued by
the United States Department of Labor.
(4) An ordinance granting an additional
homestead exemption as authorized by this section
must meet the following requirements:
(a) It must be adopted under the procedures
for adoption of a nonemergency ordinance
specified in chapter 125 by a board of county
commissioners or chapter 166 by a municipal
governing authority, except that the exemption
authorized by paragraph (2)(b) must be authorized
by a super majority (a majority plus one) vote of the
members of the governing body of the county or
municipality granting such exemption.
(b) It must specify that the exemption applies
only to taxes levied by the unit of government
granting the exemption. Unless otherwise specified
by the county or municipality, this exemption will
apply to all tax levies of the county or municipality
granting the exemption, including dependent
special districts and municipal service taxing units.
Chapter 196, F.S. (2017)
191
(c) It must specify the amount of the
exemption, which may not exceed the applicable
amount specified in subsection (2). If the county or
municipality specifies a different exemption
amount for dependent special districts or municipal
service taxing units, the exemption amount must be
uniform in all dependent special districts or
municipal service taxing units within the county or
municipality.
(d) It must require that a taxpayer claiming
the exemption annually submit to the property
appraiser, not later than March 1, a sworn statement
of household income on a form prescribed by the
Department of Revenue.
(5) The department must require by rule that
the filing of the statement be supported by copies of
any federal income tax returns for the prior year,
any wage and earnings statements (W-2 forms), any
request for an extension of time to file returns, and
any other documents it finds necessary, for each
member of the household, to be submitted for
inspection by the property appraiser. The
taxpayer’s sworn statement shall attest to the
accuracy of the documents and grant permission to
allow review of the documents if requested by the
property appraiser. Submission of supporting
documentation is not required for the renewal of an
exemption under this section unless the property
appraiser requests such documentation. Once the
documents have been inspected by the property
appraiser, they shall be returned to the taxpayer or
otherwise destroyed. The property appraiser is
authorized to generate random audits of the
taxpayers’ sworn statements to ensure the accuracy
of the household income reported. If so selected for
audit, a taxpayer shall execute Internal Revenue
Service Form 8821 or 4506, which authorizes the
Internal Revenue Service to release tax information
to the property appraiser’s office. All reviews
conducted in accordance with this section shall be
completed on or before June 1. The property
appraiser may not grant or renew the exemption if
the required documentation requested is not
provided.
(6) The board of county commissioners or
municipal governing authority must deliver a copy
of any ordinance adopted under this section to the
property appraiser no later than December 1 of the
year prior to the year the exemption will take effect.
If the ordinance is repealed, the board of county
commissioners or municipal governing authority
shall notify the property appraiser no later than
December 1 of the year prior to the year the
exemption expires.
(7) Those persons entitled to the homestead
exemption in s. 196.031 may apply for and receive
an additional homestead exemption as provided in
this section. Receipt of the additional homestead
exemption provided for in this section shall be
subject to the provisions of ss. 196.131 and
196.161, if applicable.
(8) If title is held jointly with right of
survivorship, the person residing on the property
and otherwise qualifying may receive the entire
amount of the additional homestead exemption.
(9) If the property appraiser determines that
for any year within the immediately previous 10
years a person who was not entitled to the
additional homestead exemption under this section
was granted such an exemption, the property
appraiser shall serve upon the owner a notice of
intent to record in the public records of the county
a notice of tax lien against any property owned by
that person in the county, and that property must be
identified in the notice of tax lien. Any property that
is owned by the taxpayer and is situated in this state
is subject to the taxes exempted by the improper
homestead exemption, plus a penalty of 50 percent
of the unpaid taxes for each year and interest at a
rate of 15 percent per annum. However, if such an
exemption is improperly granted as a result of a
clerical mistake or omission by the property
appraiser, the person who improperly received the
exemption may not be assessed a penalty and
interest. Before any such lien may be filed, the
owner must be given 30 days within which to pay
the taxes, penalties, and interest. Such a lien is
subject to the procedures and provisions set forth in
s. 196.161(3).
History.—s. 1, ch. 99-341; s. 1, ch. 2002-52; s. 1, ch.
2007-4; s. 26, ch. 2010-5; s. 1, ch. 2012-57; s. 9, ch. 2013-72;
s. 27, ch. 2014-17; s. 1, ch. 2016-121.
1Note.—Section 4, ch. 2016-121, provides that “[t]his act
shall take effect on the same date that CS/HJR 275 or a similar
joint resolution having substantially the same specific intent
and purpose takes effect, if such joint resolution is approved
by the electors at the general election to be held in November
2016, and shall apply retroactively to the 2013 tax roll for any
person who received the exemption under s. 196.075(2)(b)
before the effective date of this act.” If the contingency
occurs, subsection (2), as amended by s. 1, ch. 2016-121, will
read:
(2) In accordance with s. 6(d), Art. VII of the State
Constitution, the board of county commissioners of any
county or the governing authority of any municipality may
Chapter 196, F.S. (2017)
192
adopt an ordinance to allow either or both of the following
additional homestead exemptions:
(a) Up to $50,000 for a person who has the legal or
equitable title to real estate and maintains thereon the
permanent residence of the owner, who has attained age 65,
and whose household income does not exceed $20,000.
2(b) The amount of the assessed value of the property
for a person who has the legal or equitable title to real estate
with a just value less than $250,000, as determined in the first
tax year that the owner applies and is eligible for the
exemption, and who has maintained thereon the permanent
residence of the owner for at least 25 years, who has attained
age 65, and whose household income does not exceed the
income limitation prescribed in paragraph (a), as calculated in
subsection (3).
2Note.—
A. Section 2, ch. 2016-121, provides that “[f]or
purposes of s. 196.075(2)(b), Florida Statutes, as amended by
this act, the just value determination for a person who received
the exemption under s. 196.075(2)(b), Florida Statutes, before
the effective date of this act shall be the just value as
determined in the first tax year that the owner applied and was
eligible for the exemption before the effective date of this act.
Such person may reapply for the exemption in subsequent
years, regardless of the current just value of his or her
homestead property.”
B. Section 3, ch. 2016-121, provides that “[f]or
purposes of s. 196.075(2)(b), Florida Statutes, as amended by
this act, a person who received the exemption under s.
196.075(2)(b), Florida Statutes, before the effective date of
this act may apply to the tax collector for a refund, pursuant
to s. 197.182, Florida Statutes, for any prior year in which the
exemption was denied solely because the just value of the
homestead property was greater than $250,000. The refund for
any year shall be equal to the difference between the previous
tax liability for that year without the exemption and the tax
liability with the exemption.”
196.081 Exemption for certain
permanently and totally disabled veterans and
for surviving spouses of veterans; exemption for
surviving spouses of first responders who die in
the line of duty.—
(1) Any real estate that is owned and used as
a homestead by a veteran who was honorably
discharged with a service-connected total and
permanent disability and for whom a letter from the
United States Government or United States
Department of Veterans Affairs or its predecessor
has been issued certifying that the veteran is totally
and permanently disabled is exempt from taxation,
if the veteran is a permanent resident of this state on
January 1 of the tax year for which exemption is
being claimed or was a permanent resident of this
state on January 1 of the year the veteran died.
(2) The production by a veteran or the spouse
or surviving spouse of a letter of total and
permanent disability from the United States
Government or United States Department of
Veterans Affairs or its predecessor before the
property appraiser of the county in which property
of the veteran lies is prima facie evidence of the fact
that the veteran or the surviving spouse is entitled
to the exemption.
(3) If the totally and permanently disabled
veteran predeceases his or her spouse and if, upon
the death of the veteran, the spouse holds the legal
or beneficial title to the homestead and permanently
resides thereon as specified in s. 196.031, the
exemption from taxation carries over to the benefit
of the veteran’s spouse until such time as he or she
remarries or sells or otherwise disposes of the
property. If the spouse sells the property, an
exemption not to exceed the amount granted from
the most recent ad valorem tax roll may be
transferred to his or her new residence, as long as it
is used as his or her primary residence and he or she
does not remarry.
(4) Any real estate that is owned and used as
a homestead by the surviving spouse of a veteran
who died from service-connected causes while on
active duty as a member of the United States Armed
Forces and for whom a letter from the United States
Government or United States Department of
Veterans Affairs or its predecessor has been issued
certifying that the veteran who died from service-
connected causes while on active duty is exempt
from taxation if the veteran was a permanent
resident of this state on January 1 of the year in
which the veteran died.
(a) The production of the letter by the
surviving spouse which attests to the veteran’s
death while on active duty is prima facie evidence
that the surviving spouse is entitled to the
exemption.
(b) The tax exemption carries over to the
benefit of the veteran’s surviving spouse as long as
the spouse holds the legal or beneficial title to the
homestead, permanently resides thereon as
specified in s. 196.031, and does not remarry. If the
surviving spouse sells the property, an exemption
not to exceed the amount granted under the most
recent ad valorem tax roll may be transferred to his
or her new residence as long as it is used as his or
Chapter 196, F.S. (2017)
193
her primary residence and he or she does not
remarry.
(5) An applicant for the exemption under this
section may apply for the exemption before
receiving the necessary documentation from the
United States Government or the United States
Department of Veterans Affairs or its predecessor.
Upon receipt of the documentation, the exemption
shall be granted as of the date of the original
application, and the excess taxes paid shall be
refunded. Any refund of excess taxes paid shall be
limited to those paid during the 4-year period of
limitation set forth in s. 197.182(1)(e).
(6) Any real estate that is owned and used as
a homestead by the surviving spouse of a first
responder who died in the line of duty while
employed by the state or any political subdivision
of the state, including authorities and special
districts, and for whom a letter from the state or
appropriate political subdivision of the state, or
other authority or special district, has been issued
which legally recognizes and certifies that the first
responder died in the line of duty while employed
as a first responder is exempt from taxation if the
first responder and his or her surviving spouse were
permanent residents of this state on January 1 of the
year in which the first responder died.
(a) The production of the letter by the
surviving spouse which attests to the first
responder’s death in the line of duty is prima facie
evidence that the surviving spouse is entitled to the
exemption.
(b) The tax exemption applies as long as the
surviving spouse holds the legal or beneficial title
to the homestead, permanently resides thereon as
specified in s. 196.031, and does not remarry. If the
surviving spouse sells the property, an exemption
not to exceed the amount granted under the most
recent ad valorem tax roll may be transferred to his
or her new residence if it is used as his or her
primary residence and he or she does not remarry.
(c) As used in this subsection only, and not
applicable to the payment of benefits under s.
112.19 or s. 112.191, the term:
1. “First responder” means a law enforcement
officer or correctional officer as defined in s.
943.10, a firefighter as defined in s. 633.102, or an
emergency medical technician or paramedic as
defined in s. 401.23 who is a full-time paid
employee, part-time paid employee, or unpaid
volunteer.
2. “In the line of duty” means:
a. While engaging in law enforcement;
b. While performing an activity relating to
fire suppression and prevention;
c. While responding to a hazardous material
emergency;
d. While performing rescue activity;
e. While providing emergency medical
services;
f. While performing disaster relief activity;
g. While otherwise engaging in emergency
response activity; or
h. While engaging in a training exercise
related to any of the events or activities enumerated
in this subparagraph if the training has been
authorized by the employing entity.
A heart attack or stroke that causes death or causes an
injury resulting in death must occur within 24 hours after
an event or activity enumerated in this subparagraph and
must be directly and proximately caused by the event or
activity in order to be considered as having occurred in
the line of duty.
History.—s. 1, ch. 57-778; s. 1, ch. 65-193; ss. 1, 2, ch.
69-55; s. 2, ch. 71-133; s. 1, ch. 76-163; s. 1, ch. 77-102; s. 1,
ch. 83-71; s. 10, ch. 86-177; s. 1, ch. 92-167; s. 62, ch. 93-268;
s. 1, ch. 93-400; s. 1, ch. 97-157; s. 2, ch. 2012-54; s. 19, ch.
2012-193; s. 93, ch. 2013-183.
Note.—Former s. 192.111.
196.082 Discounts for disabled veterans.—
(1) Each veteran who is age 65 or older and is
partially or totally permanently disabled shall
receive a discount from the amount of the ad
valorem tax otherwise owed on homestead property
that the veteran owns and resides in if:
(a) The disability was combat-related; and
(b) The veteran was honorably discharged
upon separation from military service.
(2) The discount shall be in a percentage
equal to the percentage of the veteran’s permanent,
service-connected disability as determined by the
United States Department of Veterans Affairs.
(3) To qualify for the discount granted under
this section, an applicant must submit to the county
property appraiser by March 1:
(a) An official letter from the United States
Department of Veterans Affairs which states the
percentage of the veteran’s service-connected
disability and evidence that reasonably identifies
the disability as combat-related;
(b) A copy of the veteran’s honorable
discharge; and
Chapter 196, F.S. (2017)
194
(c) Proof of age as of January 1 of the year to
which the discount will apply.
Any applicant who is qualified to receive a discount
under this section and who fails to file an
application by March 1 may file an application for
the discount and may file, pursuant to s. 194.011(3),
a petition with the value adjustment board
requesting that the discount be granted. Such
application and petition shall be subject to the same
procedures as for exemptions set forth in s.
196.011(8).
(4) If the property appraiser denies the request
for a discount, the appraiser must notify the
applicant in writing, stating the reasons for denial,
on or before July 1 of the year for which the
application was filed. The applicant may reapply
for the discount in a subsequent year using the
procedure in this section. All notifications must
specify the right to appeal to the value adjustment
board and the procedures to follow in obtaining
such an appeal under s. 196.193(5).
(5) The property appraiser shall appl y the
discount by reducing the taxable value before
certifying the tax roll to the tax collector.
(a) The property appraiser shall first ascertain
all other applicable exemptions, including
exemptions provided pursuant to local option, and
deduct all other exemptions from the assessed
value.
(b) The percentage discount portion of the
remaining value which is attributable to service-
connected disabilities shall be subtracted to yield
the discounted taxable value.
(c) The resulting taxable value shall be
included in the certification for use by taxing
authorities in setting millage.
(d) The property appraiser shall place the
discounted amount on the tax roll when it is
extended.
(6) An applicant for the discount under this
section may apply for the discount before receiving
the necessary documentation from the United States
Department of Veterans Affairs or its predecessor.
Upon receipt of the documentation, the discount
shall be granted as of the date of the original
application, and the excess taxes paid shall be
refunded. Any refund of excess taxes paid shall be
limited to those paid during the 4-year period of
limitation set forth in s. 197.182(1)(e).
History.—s. 1, ch. 2007-36; s. 20, ch. 2012-193; s. 10,
ch. 2013-72.
196.091 Exemption for disabled veterans
confined to wheelchairs.—
(1) Any real estate used and owned as a
homestead by an ex-servicemember who has been
honorably discharged with a service-connected
total disability and who has a certificate from the
United States Government or United States
Department of Veterans Affairs or its predecessor,
or its successors, certifying that the ex-
servicemember is receiving or has received special
pecuniary assistance due to disability requiring
specially adapted housing and required to use a
wheelchair for his or her transportation is exempt
from taxation.
(2) The production by an ex-servicemember
of a certificate of disability from the United States
Government or the United States Department of
Veterans Affairs or its predecessor before the
property appraiser of the county wherein his or her
property lies is prima facie evidence of the fact that
he or she is entitled to such exemptions.
(3) In the event the homestead of the
wheelchair veteran was or is held with the veteran’s
spouse as an estate by the entirety, and in the event
the veteran did or shall predecease his or her
spouse, the exemption from taxation shall carry
over to the benefit of the veteran’s spouse, provided
the spouse continues to reside on such real estate
and uses it as his or her domicile or until such time
as he or she remarries or sells or otherwise disposes
of the property.
(4) An applicant for the exemption under this
section may apply for the exemption before
receiving the necessary documentation from the
United States Government or the United States
Department of Veterans Affairs or its predecessor.
Upon receipt of the documentation, the exemption
shall be granted as of the date of the original
application, and the excess taxes paid shall be
refunded. Any refund of excess taxes paid shall be
limited to those paid during the 4-year period of
limitation set forth in s. 197.182(1)(e).
History.—s. 1, ch. 57-761; s. 2, ch. 65-193; ss. 1, 2, ch.
69-55; s. 1, ch. 77-102; s. 6, ch. 81-219; s. 7, ch. 84-114; s.
12, ch. 86-177; s. 4, ch. 93-268; s. 993, ch. 95-147; s. 21, ch.
2012-193.
Note.—Former s. 192.112.
Chapter 196, F.S. (2017)
195
1196.095 Exemption for a licensed child
care facility operating in an enterprise zone.—
(1) Any real estate used and owned as a child
care facility as defined in s. 402.302 which operates
in an enterprise zone pursuant to chapter 290 is
exempt from taxation.
(2) To claim an enterprise zone child care
property tax exemption authorized by this section,
a child care facility must file an application under
oath with the governing body or enterprise zone
development agency having jurisdiction over the
enterprise zone where the child care center is
located. Within 10 working days after receipt of an
application, the governing body or enterprise zone
development agency shall review the application to
determine if it contains all the information required
pursuant to this section and meets the criteria set out
in this section. The governing body or agency shall
certify all applications that contain the information
required pursuant to this section and meet the
criteria set out in this section as eligible to receive
an ad valorem tax exemption. The child care center
shall be responsible for forwarding all application
materials to the governing body or enterprise zone
development agency.
(3) The production by the child care facility
operator of a current license by the Department of
Children and Families or local licensing authority
and certification by the governing body or
enterprise zone where the child care center is
located is prima facie evidence that the child care
facility owner is entitled to such exemptions.
History.—s. 2, ch. 99-304; s. 42, ch. 2014-19.
1Note.—Section 30, ch. 2015-221, provides that:
“(1) A business may apply to the Department of
Economic Opportunity for the incenti ves specified in
subsection (2) if each of the following criteria is satisfied:
“(a) The business has entered into a contract with the
Department of Economic Opportunity for a project under ss.
288.0659, 288.1045, 288.106, 288.107, 288.108, 288.1088, or
288.1089, Florida Statutes, between January 1, 2012, and July
1, 2015.
“(b) The contract is deemed active by the Department
of Economic Opportunity and has not expired or been
terminated.
“(c) The project that is the subject of the contract is
located within the boundaries of an enterprise zone designated
pursuant to chapter 290, Florida Statutes, as the boundaries
existed on May 1, 2015.
“(2) For a project described under paragraph (1)(c), a
business qualified under subsection (1) may apply for the
following incentives:
“(a) The property tax exemption for a licensed child
care facility under s. 196.095, Florida Statutes 2014.
“(b) The building sales tax refund under s.
212.08(5)(g), Florida Statutes 2014.
“(c) The business property sales tax refund under s.
212.08(5)(h), Florida Statutes 2014.
“(d) The electrical energy sales tax exemption under s.
212.08(15), Florida Statutes 2014.
“(e) The enterprise zone jobs tax credit under s.
212.096, Florida Statutes 2014.
“(f) The enterprise zone jobs tax credit under s.
220.181, Florida Statutes 2014.
“(g) The enterprise zone property tax credit under s.
220.182, Florida Statutes 2014.
“(3) The Department of Economic Opportunity must
provide a list of businesses that are qualified under subsection
(1) to the Department of Revenue by December 31, 2015. The
Department of Economic Opportunity must also provide
notice to the Department of Revenue within 10 days after the
expiration or termination of a contract.
“(4) From January 1, 2016, to December 31, 2018, the
Department of Economic Opportunity is designated to
perform all the duties and responsibilities that were performed
by the governing body or enterprise zone development agency
having jurisdiction over the enterprise zone under ss. 196.095,
212.08(5)(g) and (h), 212.08(15), 212.096, 220.181, and
220.182, Florida Statutes 2014, including receipt and review
of applications and verifications.
“(5) The incentives described in subsection (2) are to be
treated as if they had not expired on December 31, 2015.
“(6) This section is effective January 1, 2016, and
expires on December 31, 2018.”
196.101 Exemption for totally and
permanently disabled persons.—
(1) Any real estate used and owned as a
homestead by any quadriplegic is exempt from
taxation.
(2) Any real estate used and owned as a
homestead by a paraplegic, hemiplegic, or other
totally and permanently disabled person, as defined
in s. 196.012(11), who must use a wheelchair for
mobility or who is legally blind, is exempt from
taxation.
(3) The production by any totally and
permanently disabled person entitled to the
exemption in subsection (1) or subsection (2) of a
certificate of such disability from two licensed
doctors of this state or from the United States
Department of Veterans Affairs or its predecessor
to the property appraiser of the county wherein the
property lies, is prima facie evidence of the fact that
he or she is entitled to such exemption.
(4)(a) A person entitled to the exemption in
subsection (2) must be a permanent resident of this
state. Submission of an affidavit that the applicant
claiming the exemption under subsection (2) is a
permanent resident of this state is prima facie proof
Chapter 196, F.S. (2017)
196
of such residence. However, the gross income of all
persons residing in or upon the homestead for the
prior year shall not exceed $14,500. For the
purposes of this section, the term “gross income”
includes United States Department of Veterans
Affairs benefits and any social security benefits
paid to the persons.
(b) The maximum income limitations
permitted in this subsection shall be adjusted
annually on January 1, beginning January 1, 1990,
by the percentage change in the average cost-of-
living index in the period January 1 through
December 31 of the immediate prior year compared
with the same period for the year prior to that. The
index is the average of the monthly consumer price
index figures for the stated 12-month period,
relative to the United States as a whole, issued by
the United States Department of Labor.
(c) The department shall require by rule that
the taxpayer annually submit a sworn statement of
gross income, pursuant to paragraph (a). The
department shall require that the filing of such
statement be accompanied by copies of federal
income tax returns for the prior year, wage and
earnings statements (W-2 forms), and other
documents it deems necessary, for each member of
the household. The taxpayer’s statement shall attest
to the accuracy of such copies. The department
shall prescribe and furnish a form to be used for this
purpose which form shall include spaces for a
separate listing of United States Department of
Veterans Affairs benefits and social security
benefits. All records produced by the taxpayer
under this paragraph are confidential in the hands
of the property appraiser, the department, the tax
collector, the Auditor General, and the Office of
Program Policy Analysis and Government
Accountability and shall not be divulged to any
person, firm, or corporation except upon court order
or order of an administrative body having quasi-
judicial powers in ad valorem tax matters, and such
records are exempt from the provisions of s.
119.07(1).
(5) The physician’s certification shall read as
follows:
PHYSICIAN’S CERTIFICATION OF
TOTAL AND PERMANENT DISABILITY
I, ...(name of physician)..., a physician licensed
pursuant to chapter 458 or chapter 459, Florida
Statutes, hereby certify Mr. ____ Mrs. ____ Miss
____ Ms. ____ ...(name of totally and permanently
disabled person)..., social security number ____, is
totally and permanently disabled as of January 1,
...(year)..., due to the following mental or physical
condition(s):
____ Quadriplegia
____ Paraplegia
____ Hemiplegia
____ Other total and permanent disability
requiring use of a wheelchair for mobility
____ Legal Blindness
It is my professional belief that the above-named
condition(s) render Mr. ____ Mrs. ____ Miss ____
Ms. ____ totally and permanently disabled, and that
the foregoing statements are true, correct, and
complete to the best of my knowledge and
professional belief.
Signature ________________________________
Address (print) ____________________________
Date ____________________________________
Florida Board of Medicine or Osteopathic
Medicine license number ___________________
Issued on ________________________________
NOTICE TO TAXPAYER: Each Florida resident
applying for a total and permanent disability
exemption must present to the county property
appraiser, on or before March 1 of each year, a copy
of this form or a letter from the United States
Department of Veterans Affairs or its predecessor.
Each form is to be completed by a licensed Florida
physician.
NOTICE TO TAXPAYER AND PHYSICIAN:
Section 196.131(2), Florida Statutes, provides that
any person who shall knowingly and willfully give
false information for the purpose of claiming
homestead exemption shall be guilty of a
misdemeanor of the first degree, punishable by a
term of imprisonment not exceeding 1 year or a fine
not exceeding $5,000, or both.
(6) An optometrist licensed under chapter 463
may certify a person to be totally and permanently
disabled as a result of legal blindness alone by
issuing a certification in accordance with
subsection (7). Certification of total and permanent
disability due to legal blindness by a physician and
Chapter 196, F.S. (2017)
197
an optometrist licensed in this state may be deemed
to meet the requirements of subsection (3).
(7) The optometrist’s certification shall read
as follows:
OPTOMETRIST’S CERTIFICATION OF
TOTAL AND PERMANENT DISABILITY
I, ...(name of optometrist)..., an optometrist licensed
pursuant to chapter 463, Florida Statutes, hereby
certify that Mr. ____ Mrs. ____ Miss ____ Ms.
____ ...(name of totally and permanently disabled
person)..., social security number ____, is totally
and permanently disabled as of January 1,
...(year)..., due to legal blindness.
It is my professional belief that the above-named
condition renders Mr. ____ Mrs. ____ Miss ____
Ms. ____ ...(name of totally and permanently
disabled person)... totally and permanently disabled
and that the foregoing statements are true, correct,
and complete to the best of my knowledge and
professional belief.
Signature ______________________________
Address (print) __________________________
Date __________________________________
Florida Board of Optometry license number ___
Issued on ______________________________
NOTICE TO TAXPAYER: Each Florida resident
applying for a total and permanent disability
exemption must present to the county property
appraiser, on or before March 1 of each year, a copy
of this form or a letter from the United States
Department of Veterans Affairs or its predecessor.
Each form is to be completed by a licensed Florida
optometrist.
NOTICE TO TAXPAYER AND OPTOMETRIST:
Section 196.131(2), Florida Statutes, provides that
any person who knowingly and willfully gives false
information for the purpose of claiming homestead
exemption commits a misdemeanor of the first
degree, punishable by a term of imprisonment not
exceeding 1 year or a fine not exceeding $5,000, or
both.
(8) An applicant for the exemption under this
section may apply for the exemption before
receiving the necessary documentation from the
United States Department of Veterans Affairs or its
predecessor. Upon receipt of the documentation,
the exemption shall be granted as of the date of the
original application, and the excess taxes paid shall
be refunded. Any refund of excess taxes paid shall
be limited to those paid during the 4-year period of
limitation set forth in s. 197.182(1)(e).
History.—s. 1, ch. 59-134; ss. 1, 2, ch. 69-55; s. 17, ch.
76-234; s. 49, ch. 77-104; s. 2, ch. 77-447; ss. 7, 10, ch. 81-
219; s. 4, ch. 84-371; s. 26, ch. 85-80; s. 11, ch. 86-177; s. 24,
ch. 88-119; s. 4, ch. 89-328; s. 1, ch. 90-299; s. 41, ch. 90-360;
s. 2, ch. 92-167; s. 63, ch. 93-268; s. 6, ch. 94-314; s. 36, ch.
94-353; s. 1475, ch. 95-147; s. 55, ch. 96-406; s. 50, ch. 2001-
266; s. 1, ch. 2007-121; s. 22, ch. 2012-193.
Note.—Former s. 192.113.
1196.102 Exemption for certain totally and
permanently disabled first responders;
surviving spouse carryover.—
(1) As used in this section, the term:
(a) “Cardiac event” means a heart attack,
stroke, or vascular rupture.
(b) “First responder” has the same meaning as
in s. 196.081.
(c) “In the line of duty” has the same meaning
as in s. 196.081.
(d) “Total and permanent disability” means
an impairment of the mind or body that renders a
first responder unable to engage in any substantial
gainful occupation and that is reasonably certain to
continue throughout his or her life.
(2) Any real estate that is owned and used as
a homestead by a person who has a total and
permanent disability as a result of an injury or
injuries sustained in the line of duty while serving
as a first responder in this state or during an
operation in another state or country authorized by
this state or a political subdivision of this state is
exempt from taxation if the first responder is a
permanent resident of this state on January 1 of the
year for which the exemption is being claimed.
(3) An applicant may qualify for the
exemption under this section by applying by March
1, pursuant to subsection (4) or subsection (5), to
the property appraiser of the county where the
property is located.
(4) An applicant may qualify for the
exemption under this section by providing the
employer certificate described in paragraph (5)(b)
and satisfying the requirements for the totally and
permanently disabled exemption in s. 196.101;
however, for purposes of this section, the applicant
is not required to satisfy the gross income
requirement in s. 196.101(4)(a).
Chapter 196, F.S. (2017)
198
(5) An applicant may qualify for the
exemption under this section by providing all of the
following documents to the county property
appraiser, which serve as prima facie evidence that
the person is entitled to the exemption:
(a) Documentation from the Social Security
Administration stating that the applicant is totally
and permanently disabled. The documentation must
be provided to the property appraiser within 3
months after issuance. An applicant who is not
eligible to receive a medical status determination
from the Social Security Administration due to his
or her ineligibility for Social Security benefits or
Medicare benefits may provide documentation
from the Social Security Administration stating that
the applicant is not eligible to receive a medical
status determination from the Social Security
Administration, and provide physician
certifications as required by paragraph (c) from two
professionally unrelated physicians, rather than the
one certification required by that paragraph.
(b)1. A certificate from the organization that
employed the applicant as a first responder or
supervised the applicant as a volunteer first
responder at the time that the injury or injuries
occurred. The employer certificate must contain, at
a minimum:
a. The title of the person signing the
certificate;
b. The name and address of the employing
entity;
c. A description of the incident that caused the
injury or injuries;
d. The date and location of the incident; and
e. A statement that the first responder’s injury
or injuries were:
(I) Directly and proximately caused by
service in the line of duty.
(II) Without willful negligence on the part of
the first responder.
(III) The sole cause of the first responder’s
total and permanent disability.
2. If the first responder’s total and permanent
disability was caused by a cardiac event, the
employer must also certify that the requirements of
subsection (6) are satisfied.
3. The employer certificate must be
supplemented with extant documentation of the
incident or event that caused the injury, such as an
accident or incident report. The applicant may
deliver the original employer certificate to the
property appraiser’s office, or the employer may
directly transmit the employer certificate to the
applicable property appraiser.
(c) A certificate from a physician licensed in
this state under chapter 458 or chapter 459 which
certifies that the applicant has a total and permanent
disability and that such disability renders the
applicant unable to engage in any substantial
gainful occupation due to an impairment of the
mind or body, which condition is reasonably certain
to continue throughout the life of the applicant. The
physician certificate shall read as follows:
FIRST RESPONDER’S
PHYSICIAN CERTIFICATE OF
TOTAL AND PERMANENT DISABILITY
I, (name of physician) , a physician licensed
pursuant to chapter 458 or chapter 459, Florida
Statutes, hereby certify that Mr. Mrs. Miss Ms.
(applicant name and social security number) , is
totally and permanently disabled due to an
impairment of the mind or body, and such
impairment renders him or her unable to engage in
any substantial gainful occupation, which condition
is reasonably certain to continue throughout his or
her life. Mr. Mrs. Miss Ms. (applicant name)
has the following mental or physical condition(s):
It is my professional belief that within a
reasonable degree of medical certainty, the above-
named condition(s) render Mr. Mrs. Miss Ms.
(applicant name) totally and permanently disabled
and that the foregoing statements are true, correct,
and complete to the best of my knowledge and
professional belief.
Signature ______________________________
Address (print) _________________________
Date __________________________________
Florida Board of Medicine or Osteopathic
Medicine license number
Issued on ______________________________
NOTICE TO TAXPAYER: Each Florida
resident applying for an exemption due to a total
and permanent disability that occurred in the line of
duty while serving as a first responder must present
to the county property appraiser the required
Chapter 196, F.S. (2017)
199
physician certificate(s), the required documentation
from the Social Security Administration, and a
certificate from the employer for whom the
applicant worked as a first responder at the time of
the injury or injuries, as required by section
196.102(5), Florida Statutes. This form is to be
completed by a licensed Florida physician.
NOTICE TO TAXPAYER AND PHYSICIAN:
Section 196.102(10), Florida Statutes, provides that
any person who knowingly and willingly gives
false information for the purpose of claiming the
homestead exemption for totally and permanently
disabled first responders commits a misdemeanor
of the first degree, punishable by a term of
imprisonment not exceeding 1 year or a fine not
exceeding $5,000, or both.
(6) A total and permanent disability that
results from a cardiac event does not qualify for the
exemption provided in this section unless the
cardiac event occurs no later than 24 hours after the
first responder performed nonroutine stressful or
strenuous physical activity in the line of duty and
the first responder provides the employer with a
certificate from the first responder’s treating
cardiologist for the cardiac event along with any
pertinent supporting documentation, stating, within
a reasonable degree of medical certainty, that:
(a) The nonroutine stressful or strenuous
activity directly and proximately caused the cardiac
event that gave rise to the total and permanent
disability; and
(b) The cardiac event was not caused by a
preexisting vascular disease.
(7) An applicant who is granted the
exemption under this section has a continuing duty
to notify the property appraiser of any changes in
his or her status with the Social Security
Administration or in employment or other relevant
changes in circumstances which affect his or her
qualification for the exemption.
(8) The tax exemption carries over to the
benefit of the surviving spouse as long as the
surviving spouse holds the legal or beneficial title
to the homestead, permanently resides thereon as
specified in s. 196.031, and does not remarry. If the
surviving spouse sells the property, an exemption
not to exceed the amount granted under the most
recent ad valorem tax roll may be transferred to the
new residence if it is used as the surviving spouse’s
primary residence and he or she does not remarry.
(9) An applicant may apply for the exemption
before producing the necessary documentation
described in subsection (4) or subsection (5). Upon
receipt of the documentation, the exemption must
be granted as of the date of the original application
and the excess taxes paid must be refunded. Any
refund of excess taxes paid must be limited to those
paid during the 4-year period of limitation set forth
in s. 197.182(1)(e).
(10) A person who knowingly or willfully
gives false information for the purpose of claiming
the exemption provided in this section commits a
misdemeanor of the first degree, punishable by a
term of imprisonment not exceeding 1 year or a fine
of not more than $5,000, or both.
(11) Notwithstanding s. 196.011 and this
section, the deadline for a first responder to file an
application with the property appraiser for an
exemption under this section for the 2017 tax year
is August 1, 2017.
(12) If an application is not timely filed under
subsection (11), a property appraiser may grant the
exemption if:
(a) The applicant files an application for the
exemption on or before the 25th day after the
mailing of the notice required under s. 194.011(1)
by the property appraiser during the 2017 calendar
year;
(b) The applicant is qualified for the
exemption; and
(c) The applicant produces sufficient
evidence, as determined by the property appraiser,
which demonstrates that the applicant was unable
to apply for the exemption in a timely manner or
otherwise demonstrates extenuating circumstances
that warrant granting the exemption.
(13) If the property appraiser denies an
exemption under subsection (11) or subsection
(12), the applicant may file, pursuant to s.
194.011(3), a petition with the value adjustment
board requesting that the exemption be granted.
Notwithstanding s. 194.013, the eligible first
responder is not required to pay a filing fee for such
petition filed on or before December 31, 2017.
Upon review of the petition, the value adjustment
board shall grant the exemption if it determines the
applicant is qualified and has demonstrated the
existence of extenuating circumstances warranting
the exemption.
Chapter 196, F.S. (2017)
200
(14) The Department of Revenue may, and all
conditions are deemed to be met to, adopt
emergency rules pursuant to ss. 120.536(1) and
120.54 to administer the application process for the
2017 calendar year. This subsection expires August
30, 2018.
History.—s. 2, ch. 2017-105.
1Note.—Section 3, ch. 2017-105, provides that
“[t]his act shall take effect upon becoming a law
and shall operate retroactively to January 1, 2017.”
196.111 Property appraisers may notify
persons entitled to homestead exemption;
publication of notice; costs.—
(1) As soon as practicable after February 5 of
each current year, the property appraisers of the
several counties may mail to each person to whom
homestead exemption was granted for the year
immediately preceding and whose application for
exemption for the current year has not been filed as
of February 1 thereof, a form for application for
homestead exemption, together with a notice
reading substantially as follows:
NOTICE TO TAXPAYERS ENTITLED
TO HOMESTEAD EXEMPTION
Records in this office indicate that you have not
filed an application for homestead exemption for
the current year.
If you wish to claim such exemption, please fill
out the enclosed form and file it with your property
appraiser on or before March 1, ...(year)....
Failure to do so may constitute a waiver of said
exemption for the year ...(year)....
...(Property Appraiser)...
____ County, Florida
(2) The expenditure of funds for any of the
requirements of this section is hereby declared to be
for a county purpose; and the board of county
commissioners of each county shall, if notices are
mailed under subsection (1), appropriate and
provide the necessary funds for such purposes.
History.—s. 1, ch. 67-534; ss. 1, 2, ch. 69-55; s. 14, ch.
74-234; s. 1, ch. 77-102; s. 17, ch. 83-204; s. 2, ch. 85-315; s.
17, ch. 99-6.
Note.—Former s. 192.142.
196.121 Homestead exemptions; forms.—
(1) The Department of Revenue shall provide,
by electronic means or other methods designated by
the department, forms to be filed by taxpayers
claiming to be entitled to a homestead exemption
and shall prescribe the content of such forms by
rule.
(2) The forms shall require the taxpayer to
furnish certain information to the property appraiser
for the purpose of determining that the taxpayer is
a permanent resident as defined in s. 196.012(16).
Such information may include, but need not be
limited to, the factors enumerated in s. 196.015.
(3) The forms shall also contain the
following:
(a) Notice of the tax lien which can be
imposed pursuant to s. 196.161.
(b) Notice that information contained in the
application will be provided to the Department of
Revenue and may also be provided to any state in
which the applicant has previously resided.
(c) A requirement that the applicant read or
have read to him or her the contents of the form.
History.—s. 4, ch. 17060, 1935; CGL 1936 Supp.
897(5); ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 1, ch. 77-
102; s. 5, ch. 79-332; s. 8, ch. 81-219; s. 58, ch. 83-217; s. 994,
ch. 95-147; s. 30, ch. 95-280; s. 23, ch. 2012-193; s. 5, ch.
2013-77.
Note.—Former s. 192.15.
196.131 Homestead exemptions; claims.—
(1) At the time each taxpayer files claim for
homestead exemption, the property appraiser shall
deliver to the taxpayer a receipt over his or her
signature, or that of a duly authorized deputy, which
shall appropriately identify the property covered in
the application, shall bear date as of the day such
application is received by the property appraiser,
and shall include any serial number or other
identifying data desired by said property appraiser.
The possession of such receipt shall constitute
conclusive proof of the timely filing of such
application.
(2) 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, punishable as provided in s. 775.082 or by
fine not exceeding $5,000, or both.
History.—s. 5, ch. 17060, 1935; CGL 1936 Supp.
897(6); s. 1, ch. 21876, 1943; s. 1, ch. 28105, 1953; ss. 1, 2,
ch. 69-55; s. 94, ch. 71-136; s. 15, ch. 74-234; s. 1, ch. 77-102;
Chapter 196, F.S. (2017)
201
s. 1, ch. 77-174; s. 9, ch. 81-219; s. 3, ch. 85-315; s. 9, ch. 86-
300; s. 3, ch. 88-65; s. 38, ch. 94-353; s. 1476, ch. 95-147.
Note.—Former s. 192.16.
196.141 Homestead exemptions; duty of
property appraiser.—The property appraiser shall
examine each claim for exemption filed with or
referred to him or her and shall allow the same, if
found to be in accordance with law, by marking the
same approved and by making the proper
deductions on the tax books.
History.—s. 6, ch. 17060, 1935; CGL 1936 Supp.
897(7); ss. 1, 2, ch. 69-55; s. 1, ch. 77-102; s. 6, ch. 79-332; s.
995, ch. 95-147; s. 38, ch. 98-129; s. 49, ch. 2005-278.
Note.—Former s. 192.17.
196.151 Homestead exemptions; approval,
refusal, hearings.—The property appraisers of the
counties of the state shall, as soon as practicable
after March 1 of each current year and on or before
July 1 of that year, carefully consider all
applications for tax exemptions that have been filed
in their respective offices on or before March 1 of
that year. If, upon investigation, the property
appraiser finds that the applicant is entitled to the
tax exemption applied for under the law, he or she
shall make such entries upon the tax rolls of the
county as are necessary to allow the exemption to
the applicant. If, after due consideration, the
property appraiser finds that the applicant is not
entitled under the law to the exemption asked for,
he or she shall immediately make out a notice of
such disapproval, giving his or her reasons therefor,
a copy of which notice must be served upon the
applicant by the property appraiser either by
personal delivery or by registered mail to the post
office address given by the applicant. The applicant
may appeal to the value adjustment board the
decision of the property appraiser refusing to allow
the exemption for which application was made, and
the board shall review the application and evidence
presented to the property appraiser upon which the
applicant based the claim for exemption and shall
hear the applicant in person or by agent on behalf
of his or her right to such exemption. The value
adjustment board shall reverse the decision of the
property appraiser in the cause and grant exemption
to the applicant if in its judgment the applicant is
entitled thereto or shall affirm the decision of the
property appraiser. The action of the board is final
in the cause unless the applicant shall, within 15
days from the date of refusal of the application by
the board, file in the circuit court of the county in
which the homestead is situated a proceeding
against the property appraiser for a declaratory
judgment as is provided by chapter 86 or other
appropriate proceeding. The failure of the taxpayer
to appear before the property appraiser or value
adjustment board or to file any paper other than the
application above provided does not constitute any
bar or defense to the proceedings.
History.—s. 8, ch. 17060, 1935; CGL 1936 Supp.
897(9); ss. 1, 2, ch. 69-55; s. 36, ch. 71-355; s. 14, ch. 76-133;
s. 8, ch. 76-234; s. 11, ch. 81-219; s. 7, ch. 86-300; s. 156, ch.
91-112; s. 11, ch. 93-132; s. 996, ch. 95-147.
Note.—Former s. 192.19.
196.161 Homestead exemptions; lien
imposed on property of person claiming
exemption although not a permanent resident.—
(1)(a) When the estate of any person is being
probated or administered in another state under an
allegation that such person was a resident of that
state and the estate of such person contains real
property situate in this state upon which homestead
exemption has been allowed pursuant to s. 196.031
for any year or years within 10 years immediately
prior to the death of the deceased, then within 3
years after the death of such person the property
appraiser of the county where the real property is
located shall, upon knowledge of such fact, record
a notice of tax lien against the property among the
public records of that county, and the property shall
be subject to the payment of all taxes exempt
thereunder, a penalty of 50 percent of the unpaid
taxes for each year, plus 15 percent interest per
year, unless the circuit court having jurisdiction
over the ancillary administration in this state
determines that the decedent was a permanent
resident of this state during the year or years an
exemption was allowed, whereupon the lien shall
not be filed or, if filed, shall be canceled of record
by the property appraiser of the county where the
real estate is located.
(b) In addition, upon determination by the
property appraiser that for any year or years within
the prior 10 years a person who was not entitled to
a homestead exemption was granted a homestead
exemption from ad valorem taxes, it shall be the
duty of the property appraiser making such
determination to serve upon the owner a notice of
intent to record in the public records of the county
a notice of tax lien against any property owned by
that person in the county, and such property shall be
identified in the notice of tax lien. Such property
Chapter 196, F.S. (2017)
202
which is situated in this state shall be subject to the
taxes exempted thereby, plus a penalty of 50
percent of the unpaid taxes for each year and 15
percent interest per annum. However, if a
homestead exemption is improperly granted as a
result of a clerical mistake or an omission by the
property appraiser, the person improperly receiving
the exemption shall not be assessed penalty and
interest. Before any such lien may be filed, the
owner so notified must be given 30 days to pay the
taxes, penalties, and interest.
(2) The collection of the taxes provided in this
section shall be in the same manner as existing ad
valorem taxes, and the above procedure of
recapturing such taxes shall be supplemental to any
existing provision under the laws of this state.
(3) The lien herein provided shall not attach
to the property until the notice of tax lien is filed
among the public records of the county where the
property is located. Prior to the filing of such notice
of lien, any purchaser for value of the subject
property shall take free and clear of such lien. Such
lien when filed shall attach to any property which is
identified in the notice of lien and is owned by the
person who illegally or improperly received the
homestead exemption. Should such person no
longer own property in the county, but own
property in some other county or counties in the
state, it shall be the duty of the property appraiser
to record a notice of tax lien in such other county or
counties, identifying the property owned by such
person in such county or counties, and it shall
become a lien against such property in such county
or counties.
History.—ss. 1, 2, 3, 4, ch. 67-134; ss. 1, 2, ch. 69-55; s.
20, ch. 69-216; s. 1, ch. 74-155; s. 1, ch. 77-102; s. 12, ch. 81-
219; s. 51, ch. 82-226; s. 10, ch. 86-300; s. 4, ch. 90-343; s.
40, ch. 94-353; s. 1, ch. 95-359; s. 10, ch. 2002-18.
Note.—Former s. 192.215.
196.171 Homestead exemptions; city
officials.—City tax assessors, or other officials
performing such duties, shall be governed by the
provisions of these homestead exemption laws.
History.—s. 7, ch. 17060, 1935; CGL 1936 Supp.
897(8); ss. 1, 2, ch. 69-55.
Note.—Former s. 192.18.
1196.173 Exemption for deployed
servicemembers.—
(1) A servicemember who receives a
homestead exemption may receive an additional ad
valorem tax exemption on that homestead property
as provided in this section.
(2) The exemption is available to
servicemembers who were deployed during the
preceding calendar year on active duty outside the
continental United States, Alaska, or Hawaii in
support of any of the following military operations:
(a) Operation Joint Task Force Bravo, which
began in 1995.
(b) Operation Joint Guardian, which began on
June 12, 1999.
(c) Operation Noble Eagle, which began on
September 15, 2001.
(d) Operation Enduring Freedom, which
began on October 7, 2001.
(e) Operations in the Balkans, which began in
2004.
(f) Operation Nomad Shadow, which began
in 2007.
(g) Operation U.S. Airstrikes Al Qaeda in
Somalia, which began in January 2007.
(h) Operation Copper Dune, which began in
2009.
(i) Operation Georgia Deployment Program,
which began in August 2009.
(j) Operation New Dawn, which began on
September 1, 2010, and ended on December 15,
2011.
(k) Operation Odyssey Dawn, which began
on March 19, 2011, and ended on October 31, 2011.
(l) Operation Spartan Shield, which began in
June 2011.
(m) Operation Observant Compass, which
began in October 2011.
(n) Operation Inherent Resolve, which began
on August 8, 2014.
(o) Operation Atlantic Resolve, which began
in April 2014.
(p) Operation Freedom’s Sentinel, which
began on January 1, 2015.
(q) Operation Resolute Support, which began
in January 2015.
The Department of Revenue shall notify all
property appraisers and tax collectors in this state
of the designated military operations.
(3) The exemption is also available to
servicemembers who were deployed during the
preceding calendar year on active duty outside the
continental United States, Alaska, or Hawaii in
Chapter 196, F.S. (2017)
203
support of a subordinate operation to a main
operation designated in subsection (2).
(4) By January 15 of each year, the
Department of Military Affairs shall submit to the
President of the Senate, the Speaker of the House of
Representatives, and the tax committees of each
house of the Legislature a report of all known and
unclassified military operations outside the
continental United States, Alaska, or Hawaii for
which servicemembers based in the continental
United States have been deployed during the
previous calendar year. The report must include:
(a) The official and common names of the
military operations;
(b) The general location and purpose of each
military operation;
(c) The date each military operation
commenced; and
(d) The date each military operation
terminated, unless the operation is ongoing.
(5) The amount of the exemption is equal to
the taxable value of the homestead of the
servicemember on January 1 of the year in which
the exemption is sought multiplied by the number
of days that the servicemember was on a qualifying
deployment in the preceding calendar year and
divided by the number of days in that year.
(6)(a) An eligible servicemember who seeks
to claim the additional tax exemption as provided in
this section must file an application for exemption
with the property appraiser on or before March 1 of
the year following the year of the qualifying
deployment. The application for the exemption
must be made on a form prescribed by the
department and furnished by the property appraiser.
The form must require a servicemember to include
or attach proof of a qualifying deployment, the
dates of that deployment, and other information
necessary to verify eligibility for and the amount of
the exemption.
(b) An application may be filed on behalf of
an eligible servicemember by his or her spouse if
the homestead property to which the exemption
applies is held by the entireties or jointly with the
right of survivorship, by a person who has been
designated by the servicemember to take actions on
his or her behalf pursuant to chapter 709, or by the
personal representative of the servicemember’s
estate.
(7) The property appraiser shall consider each
application for a deployed servicemember
exemption within 30 days after receipt or within 30
days after receiving notice of the designation of
qualifying deployments by the Legislature,
whichever is later. A property appraiser who finds
that the taxpayer is entitled to the exemption shall
approve the application and file the application in
the permanent records. A property appraiser who
finds that the taxpayer is not entitled to the
exemption shall send a notice of disapproval no
later than July 1, citing the reason for disapproval.
The original notice of disapproval shall be sent to
the taxpayer and shall advise the taxpayer of the
right to appeal the decision to the value adjustment
board and shall inform the taxpayer of the
procedure for filing such an appeal.
(8) As used in this section, the term
“servicemember” means a member or former
member of any branch of the United States military
or military reserves, the United States Coast Guard
or its reserves, or the Florida National Guard.
History.—s. 1, ch. 2011-93; s. 3, ch. 2012-159; s. 24, ch.
2012-193; s. 1, ch. 2016-26.
1Note.—
A. Section 4, ch. 2011-93, provides that “[t]he
Department of Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules pursuant to ss.
120.536(1) and 120.54, Florida Statutes, to administer the
provisions of this act. The emergency rules shall remain in
effect for 6 months after the rules are adopted and the rules
may be renewed during the pendency of procedures to adopt
permanent rules addressing the subject of the emergency
rules.”
B. Section 2, ch. 2016-26, provides that:
“(1) Notwithstanding s. 196.173, Florida Statutes:
“(a) The deadline for an applicant to file an application
with the property appraiser for an additional ad valorem tax
exemption under s. 196.173, Florida Statutes, for the 2016 tax
year is June 1, 2016.
“(b) For purposes of calculating the 2016 exemption for
the military operations added by this act, a servicemember
may include as days he or she was on a qualifying deployment
in the preceding calendar year the number of days he or she
was on qualifying deployments during the 2014 and 2015
calendar years.
“(2) If an application is not timely filed under
subsection (1), a property appraiser may grant the exemption
if:
“(a) The applicant files an application for the
exemption on or before the 25th day after the mailing by the
property appraiser during the 2016 calendar year of the notice
required under s. 194.011(1), Florida Statutes;
“(b) The applicant is qualified for the exemption; and
“(c) The applicant produces sufficient evidence, as
determined by the property appraiser, which demonstrates
that the applicant was unable to apply for the exemption in a
timely manner or otherwise demonstrates extenuating
circumstances that warrant granting the exemption.
Chapter 196, F.S. (2017)
204
“(3) If the property appraiser denies an application
under subsection (2), the applicant may file, pursuant to s.
194.011(3), Florida Statutes, a petition with the value
adjustment board which requests that the exemption be
granted. Such petition must be filed on or before the 25th day
after the mailing by the property appraiser during the 2016
calendar year of the notice required under s. 194.011(1),
Florida Statutes. Notwithstanding s. 194.013, Florida Statutes,
the eligible servicemember is not required to pay a filing fee
for such petition. Upon review of the petition, the value
adjustment board may grant the exemption if the applicant is
qualified for the exemption and demonstrates extenuating
circumstances, as determined by the board, which warrant
granting the exemption.
“(4) A servicemember may receive a refund of taxes
paid for the 2015 tax year if he or she was on qualifying
deployments during the 2014 and 2015 calendar years for
more than 365 days. The amount of the refund is equal to the
taxes paid on the servicemember’s homestead in 2015
multiplied by the number of days in excess of 365 that the
servicemember was on qualifying deployments during the
2014 and 2015 calendar years, divided by 365.”
C. Section 3, ch. 2016-26, provides that “[e]xcept as
otherwise expressly provided in this act, this act applies to ad
valorem tax rolls for the 2016 tax year and thereafter.”
196.181 Exemption of household goods and
personal effects.—There shall be exempt from
taxation to every person residing and making his or
her permanent home in this state household goods
and personal effects. Title to such household goods
and personal effects may be held individually, by
the entireties, jointly or in common with others.
History.—ss. 1, 3, ch. 29743, 1955; s. 1, ch. 67 -378; ss.
1, 2, ch. 69-55.
Note.—Former s. 192.201.
196.182 Exemption of renewable energy
source devices.—
(1) Eighty percent of the assessed value of a
renewable energy source device, as defined in s.
193.624, that is considered tangible personal
property is exempt from ad valorem taxation if the
renewable energy source device:
(a) Is installed on real property on or after
January 1, 2018;
(b) Was installed before January 1, 2018, to
supply a municipal electric utility located within a
consolidated government; or
(c) Was installed after August 30, 2016, on
municipal land as part of a project incorporating
other renewable energy source devices under
common ownership on municipal land for the sole
purpose of supplying a municipal electric utility
with at least 2 megawatts and no more than 5
megawatts of alternating current power when the
renewable energy source devices in the project are
used together.
(2) The exemption provided in this section
does not apply to a renewable energy source device
that is installed as part of a project planned for a
location in a fiscally constrained county, as defined
in s. 218.67(1), and for which an application for a
comprehensive plan amendment or planned unit
development zoning has been filed with the county
on or before December 31, 2017.
(3) Notwithstanding this section, 80 percent
of the assessed value of a renewable energy source
device, as defined in s. 193.624, that is affixed to
property owned or leased by the United States
Department of Defense for the military is exempt
from ad valorem taxation, including, but not limited
to, the tangible personal property tax.
(4) This section expires December 31, 2037.
History.—s. 3, ch. 2017-118.
1196.183 Exemption for tangible personal
property.—
(1) Each tangible personal property tax return
is eligible for an exemption from ad valorem
taxation of up to $25,000 of assessed value. A
single return must be filed for each site in the
county where the owner of tangible personal
property transacts business. Owners of freestanding
property placed at multiple sites, other than sites
where the owner transacts business, must file a
single return, including all such property located in
the county. Freestanding property placed at
multiple sites includes vending and amusement
machines, LP/propane tanks, utility and cable
company property, billboards, leased equipment,
and similar property that is not customarily located
in the offices, stores, or plants of the owner, but is
placed throughout the county. Railroads, private
carriers, and other companies assessed pursuant to
s. 193.085 shall be allowed one $25,000 exemption
for each county to which the value of their property
is allocated. The $25,000 exemption for
freestanding property placed at multiple locations
and for centrally assessed property shall be
allocated to each taxing authority based on the
proportion of just value of such property located in
the taxing authority; however, the amount of the
exemption allocated to each taxing authority may
not change following the extension of the tax roll
pursuant to s. 193.122.
Chapter 196, F.S. (2017)
205
(2) For purposes of this section, a “site where
the owner of tangible personal property transacts
business” includes facilities where the business
ships or receives goods, employees of the business
are located, goods or equipment of the business are
stored, or goods or services of the business are
produced, manufactured, or developed, or similar
facilities located in offices, stores, warehouses,
plants, or other locations of the business. Sites
where only the freestanding property of the owner
is located shall not be considered sites where the
owner of tangible personal property transacts
business.
(3) The requirement that an annual tangible
personal property tax return pursuant to s. 193.052
be filed for taxpayers owning taxable property the
value of which, as listed on the return, does not
exceed the exemption provided in this section is
waived. In order to qualify for this waiver, a
taxpayer must file an initial return on which the
exemption is taken. If, in subsequent years, the
taxpayer owns taxable property the value of which,
as listed on the return, exceeds the exemption, the
taxpayer is obligated to file a return. The taxpayer
may again qualify for the waiver only after filing a
return on which the value as listed on the return
does not exceed the exemption. A return filed or
required to be filed shall be considered an
application filed or required to be filed for the
exemption under this section.
(4) Owners of property previously assessed
by the property appraiser without a return being
filed may, at the option of the property appraiser,
qualify for the exemption under this section without
filing an initial return.
(5) The exemption provided in this section
does not apply in any year a taxpayer fails to timely
file a return that is not waived pursuant to
subsection (3) or subsection (4). Any taxpayer who
received a waiver pursuant to subsection (3) or
subsection (4) and who owns taxable property the
value of which, as listed on the return, exceeds the
exemption in a subsequent year and who fails to file
a return with the property appraiser is subject to the
penalty contained in s. 193.072(1)(a) calculated
without the benefit of the exemption pursuant to
this section. Any taxpayer claiming more
exemptions than allowed pursuant to subsection (1)
is subject to the taxes exempted as a result of
wrongfully claiming the additional exemptions plus
15 percent interest per annum and a penalty of 50
percent of the taxes exempted. By February 1 of
each year, the property appraiser shall notify by
mail all taxpayers whose requirement for filing an
annual tangible personal property tax return was
waived in the previous year. The notification shall
state that a return must be filed if the value of the
taxpayer’s tangible personal property exceeds the
exemption and include the penalties for failure to
file such a return.
(6) The exemption provided in this section
does not apply to a mobile home that is presumed
to be tangible personal property pursuant to s.
193.075(2).
History.—s. 8, ch. 2007-339; s. 9, ch. 2008-173.
1Note.—
A. Section 1, ch. 2007-339, provides that:
“(1) The executive director of the Department of
Revenue is authorized, and all conditions are deemed met, to
adopt emergency rules under ss. 120.536(1) and 120.54(4),
Florida Statutes, for the purpose of implementing this act.
“(2) In anticipation of implementing this act, the
executive director of the Department of Revenue is
authorized, and all conditions are deemed met, to adopt
emergency rules under ss. 120.536(1) and 120.54(4), Florida
Statutes, for the purpose of making necessary changes and
preparations so that forms, methods, and data records,
electronic or otherwise, are ready and in place if sections 3
through 9 and sections 10, 12, and 14 . . . of this act become
law.
“(3) Notwithstanding any other provision of law, such
emergency rules shall remain in effect for 18 months after the
date of adoption and may be renewed during the pendency of
procedures to adopt rules addressing the subject of the
emergency rules.”
B. Section 13, ch. 2008-173, provides that:
“(1) The executive director of the Department of
Revenue is authorized, and all conditions are deemed met, to
adopt emergency rules under ss. 120.536(1) and 120.54(4),
Florida Statutes, for the purpose of implementing this act.
“(2) Notwithstanding any other provision of law, such
emergency rules shall remain in effect for 18 months after the
date of adoption and may be renewed during the pendency of
procedures to adopt rules addressing the subject of the
emergency rules.”
196.185 Exemption of inventory.—All
items of inventory are exempt from ad valorem
taxation.
History.—s. 1, ch. 81-308.
196.192 Exemptions from ad valorem
taxation.—Subject to the provisions of this
chapter:
(1) All property owned by an exempt entity,
including educational institutions, and used
exclusively for exempt purposes shall be totally
exempt from ad valorem taxation.
Chapter 196, F.S. (2017)
206
(2) All property owned by an exempt entity,
including educational institutions, and used
predominantly for exempt purposes shall be
exempted from ad valorem taxation to the extent of
the ratio that such predominant use bears to the
nonexempt use.
(3) All tangible personal property loaned or
leased by a natural person, by a trust holding
property for a natural person, or by an exempt entity
to an exempt entity for public display or exhibition
on a recurrent schedule is exempt from ad valorem
taxation if the property is loaned or leased for no
consideration or for nominal consideration.
For purposes of this section, each use to which the
property is being put must be considered in granting
an exemption from ad valorem taxation, including
any economic use in addition to any physical use.
For purposes of this section, property owned by a
limited liability company, the sole member of
which is an exempt entity, shall be treated as if the
property were owned directly by the exempt entity.
This section does not apply in determining the
exemption for property owned by governmental
units pursuant to s. 196.199.
History.—s. 3, ch. 71-133; s. 2, ch. 88-102; s. 2, ch. 89-
122; s. 3, ch. 2007-106; s. 2, ch. 2008-193.
196.193 Exemption applications; review by
property appraiser.—
(1)(a) All property exempted from the annual
application requirement of s. 196.011 shall be
returned, but shall be granted tax exemption by the
property appraiser. However, no such property shall
be exempt which is rented or hired out for other
than religious, educational, or other exempt
purposes at any time.
(b) The property appraiser may deny
exemption to property claimed by religious
organizations to be used for any of the purposes set
out in s. 196.011 if the use is not clear or if the
property appraiser determines that the property is
being held for speculative purposes or that it is
being rented or hired out for other than religious or
educational purposes.
(c) If the property appraiser does deny such
property a tax exemption, appeal of the
determination to the value adjustment board may be
made in the manner prescribed for appealed tax
exemptions.
(2) Applications required by this chapter shall
be filed on forms distributed to the property
appraisers by the Department of Revenue. Such
forms shall call for accurate description of the
property, the value of such property, and the use of
such property.
(3) Upon receipt of an application for
exemption, the property appraiser shall determine:
(a) Whether the applicant falls within the
definition of any one or several of the exempt
classifications.
(b) Whether the applicant requesting
exemption uses the property predominantly or
exclusively for exempt purposes.
(c) The extent to which the property is used
for exempt purposes.
In doing so, the property appraiser shall use the
standards set forth in this chapter as applied by
regulations of the Department of Revenue.
(4) The property appraiser shall find that the
person or organization requesting exemption meets
the requirements set forth in paragraphs (3)(a) and
(b) before any exemption can be granted.
(5)(a) If the property appraiser determines
that any property claimed as wholly or partially
exempt under this section is not entitled to any
exemption or is entitled to an exemption to an
extent other than that requested in the application,
he or she shall notify the person or organization
filing the application on such property of that
determination in writing on or before July 1 of the
year for which the application was filed.
(b) The notification must state in clear and
unambiguous language the specific requirements of
the state statutes which the property appraiser relied
upon to deny the applicant the exemption with
respect to the subject property. The notification
must be drafted in such a way that a reasonable
person can understand specific attributes of the
applicant or the applicant’s use of the subject
property which formed the basis for the denial. The
notice must also include the specific facts the
property appraiser used to determine that the
applicant failed to meet the statutory requirements.
If a property appraiser fails to provide a notice that
complies with this subsection, any denial of an
exemption or an attempted denial of an exemption
is invalid.
Chapter 196, F.S. (2017)
207
(c) All notifications must specify the right to
appeal to the value adjustment board and the
procedures to follow in obtaining such an appeal.
Thereafter, the person or organization filing such
application, or a duly designated representative,
may appeal that determination by the property
appraiser to the board at the time of its regular
hearing. In the event of an appeal, the property
appraiser or the property appraiser’s representative
shall appear at the board hearing and present his or
her findings of fact. If the applicant is not present
or represented at the hearing, the board may make
a determination on the basis of information
supplied by the property appraiser or such other
information on file with the board.
History.—s. 5, ch. 71-133; s. 15, ch. 76-133; s. 1, ch. 77-
102; s. 1, ch. 77-174; s. 8, ch. 86-300; s. 157, ch. 91-112; s.
998, ch. 95-147; s. 4, ch. 2007-106.
196.194 Value adjustment board; notice;
hearings; appearance before the board.—
(1) The value adjustment board shall hear
disputed or appealed applications for exemption
and shall grant such exemptions in whole or in part
in accordance with criteria set forth in this chapter.
(2) At least 2 weeks prior to the meeting of the
value adjustment board, but no sooner than May 15,
notice of the meeting shall be published in a
newspaper of general circulation within the county
or, if no such newspaper is published within the
county, notice shall be placed on the courthouse
door and two other prominent places within the
county. Such notice shall indicate:
(a) That a list maintained by the property
appraiser of all applicants for exemption who have
had their applications for exemption wholly or
partially approved is available to the public, at a
location specified in the notice, and the hours
during which the list may be seen. The notice shall
further indicate, by name, the types of exemptions
which are included in the list.
(b) That a list maintained by the property
appraiser of all applicants for exemption who have
had their applications for exemption denied is
available to the public, at a location specified in the
notice, and the hours during which the list may be
seen. The notice shall further indicate, by name, the
types of exemptions which are included in the list.
(3) The exemption procedures of the value
adjustment board shall be as provided in chapter
194, except as otherwise provided in this chapter.
Records of the value adjustment board showing the
names of persons and organizations granted
exemptions, the street address or other designation
of location of the exempted property, and the extent
of the exemptions granted shall be part of the public
record.
History.—s. 6, ch. 71-133; s. 1, ch. 76-122; s. 16, ch. 76-
133; s. 62, ch. 80-274; s. 158, ch. 91-112; s. 4, ch. 2013-95.
196.195 Determining profit or nonprofit
status of applicant.—
(1) Applicants requesting exemption shall
supply such fiscal and other records showing in
reasonable detail the financial condition, record of
operation, and exempt and nonexempt uses of the
property, where appropriate, for the immediately
preceding fiscal year as are requested by the
property appraiser or the value adjustment board.
(2) In determining whether an applicant for a
religious, literary, scientific, or charitable
exemption under this chapter is a nonprofit or
profitmaking venture or whether the property is
used for a profitmaking purpose, the following
criteria shall be applied:
(a) The reasonableness of any advances or
payment directly or indirectly by way of salary, fee,
loan, gift, bonus, gratuity, drawing account,
commission, or otherwise (except for
reimbursements of advances for reasonable out-of-
pocket expenses incurred on behalf of the
applicant) to any person, company, or other entity
directly or indirectly controlled by the applicant or
any officer, director, trustee, member, or
stockholder of the applicant;
(b) The reasonableness of any guaranty of a
loan to, or an obligation of, any officer, director,
trustee, member, or stockholder of the applicant or
any entity directly or indirectly controlled by such
person, or which pays any compensation to its
officers, directors, trustees, members, or
stockholders for services rendered to or on behalf
of the applicant;
(c) The reasonableness of any contractual
arrangement by the applicant or any officer,
director, trustee, member, or stockholder of the
applicant regarding rendition of services, the
provision of goods or supplies, the management of
the applicant, the construction or renovation of the
property of the applicant, the procurement of the
real, personal, or intangible property of the
applicant, or other similar financial interest in the
affairs of the applicant;
Chapter 196, F.S. (2017)
208
(d) The reasonableness of payments made for
salaries for the operation of the applicant or for
services, supplies and materials used by the
applicant, reserves for repair, replacement, and
depreciation of the property of the applicant,
payment of mortgages, liens, and encumbrances
upon the property of the applicant, or other
purposes; and
(e) The reasonableness of charges made by
the applicant for any services rendered by it in
relation to the value of those services, and, if such
charges exceed the value of the services rendered,
whether the excess is used to pay maintenance and
operational expenses in furthering its exempt
purpose or to provide services to persons unable to
pay for the services.
(3) Each applicant must affirmatively show
that no part of the subject property, or the proceeds
of the sale, lease, or other disposition thereof, will
inure to the benefit of its members, directors, or
officers or any person or firm operating for profit or
for a nonexempt purpose.
(4) No application for exemption may be
granted for religious, literary, scientific, or
charitable use of property until the applicant has
been found by the property appraiser or, upon
appeal, by the value adjustment board to be
nonprofit as defined in this section.
History.—s. 7, ch. 71-133; s. 17, ch. 76-133; s. 159, ch.
91-112; s. 2, ch. 91-196; s. 3, ch. 97-294; s. 2, ch. 98-289; s.
3, ch. 2000-228.
196.196 Determining whether property is
entitled to charitable, religious, scientific, or
literary exemption.—
(1) In the determination of whether an
applicant is actually using all or a portion of its
property predominantly for a charitable, religious,
scientific, or literary purpose, the following criteria
shall be applied:
(a) The nature and extent of the charitable,
religious, scientific, or literary activity of the
applicant, a comparison of such activities with all
other activities of the organization, and the
utilization of the property for charitable, religious,
scientific, or literary activities as compared with
other uses.
(b) The extent to which the property has been
made available to groups who perform exempt
purposes at a charge that is equal to or less than the
cost of providing the facilities for their use. Such
rental or service shall be considered as part of the
exempt purposes of the applicant.
(2) Only those portions of property used
predominantly for charitable, religious, scientific,
or literary purposes shall be exempt. In no event
shall an incidental use of property either qualify
such property for an exemption or impair the
exemption of an otherwise exempt property.
(3) Property owned by an exempt
organization is used for a religious purpose if the
institution has taken affirmative steps to prepare the
property for use as a house of public worship. The
term “affirmative steps” means environmental or
land use permitting activities, creation of
architectural plans or schematic drawings, land
clearing or site preparation, construction or
renovation activities, or other similar activities that
demonstrate a commitment of the property to a
religious use as a house of public worship. For
purposes of this subsection, the term “public
worship” means religious worship services and
those other activities that are incidental to religious
worship services, such as educational activities,
parking, recreation, partaking of meals, and
fellowship.
(4) Except as otherwise provided herein,
property claimed as exempt for literary, scientific,
religious, or charitable purposes which is used for
profitmaking purposes shall be subject to ad
valorem taxation. Use of property for functions not
requiring a business or occupational license
conducted by the organization at its primary
residence, the revenue of which is used wholly for
exempt purposes, shall not be considered profit
making. In this connection the playing of bingo on
such property shall not be considered as using such
property in such a manner as would impair its
exempt status.
(5)(a) Property owned by an exempt
organization qualified as charitable under s.
501(c)(3) of the Internal Revenue Code is used for
a charitable purpose if the organization has taken
affirmative steps to prepare the property to provide
affordable housing to persons or families that meet
the extremely-low-income, very-low-income, low-
income, or moderate-income limits, as specified in
s. 420.0004. The term “affirmative steps” means
environmental or land use permitting activities,
creation of architectural plans or schematic
drawings, land clearing or site preparation,
Chapter 196, F.S. (2017)
209
construction or renovation activities, or other
similar activities that demonstrate a commitment of
the property to providing affordable housing.
(b)1. If property owned by an organization
granted an exemption under this subsection is
transferred for a purpose other than directly
providing affordable homeownership or rental
housing to persons or families who meet the
extremely-low-income, very-low-income, low-
income, or moderate-income limits, as specified in
s. 420.0004, or is not in actual use to provide such
affordable housing within 5 years after the date the
organization is granted the exemption, the property
appraiser making such determination shall serve
upon the organization that illegally or improperly
received the exemption a notice of intent to record
in the public records of the county a notice of tax
lien against any property owned by that
organization in the county, and such property shall
be identified in the notice of tax lien. The
organization owning such property is subject to the
taxes otherwise due and owing as a result of the
failure to use the property to provide affordable
housing plus 15 percent interest per annum and a
penalty of 50 percent of the taxes owed.
2. Such lien, when filed, attaches to any
property identified in the notice of tax lien owned
by the organization that illegally or improperly
received the exemption. If such organization no
longer owns property in the county but owns
property in any other county in the state, the
property appraiser shall record in each such other
county a notice of tax lien identifying the property
owned by such organization in such county which
shall become a lien against the identified property.
Before any such lien may be filed, the organization
so notified must be given 30 days to pay the taxes,
penalties, and interest.
3. If an exemption is improperly granted as a
result of a clerical mistake or an omission by the
property appraiser, the organization improperly
receiving the exemption shall not be assessed a
penalty or interest.
4. The 5-year limitation specified in this
subsection may be extended if the holder of the
exemption continues to take affirmative steps to
develop the property for the purposes specified in
this subsection.
History.—s. 8, ch. 71-133; s. 3, ch. 88-102; s. 3, ch. 91-
196; s. 4, ch. 97-294; s. 3, ch. 98-289; s. 3, ch. 2000-228; s. 5,
ch. 2007-106; s. 17, ch. 2009-96; s. 3, ch. 2011-15.
196.1961 Exemption for historic property
used for certain commercial or nonprofit
purposes.—
(1) Pursuant to s. 3, Art. VII of the State
Constitution, the board of county commissioners of
any county or the governing authority of any
municipality may adopt an ordinance to allow an ad
valorem tax exemption of up to 50 percent of the
assessed value of property which meets all of the
following criteria:
(a) The property must be used for commercial
purposes or used by a not-for-profit organization
under s. 501(c)(3) or (6) of the Internal Revenue
Code of 1986.
(b) The property must be listed in the National
Register of Historic Places, as defined in s.
267.021; or must be a contributing property to a
National Register Historic District; or must be
designated as a historic property or as a contributing
property to a historic district, under the terms of a
local preservation ordinance.
(c) The property must be regularly open to the
public.
(2) As used in this section, “regularly open to
the public” means that there are regular hours when
the public may visit to observe the historically
significant aspects of the building. This means a
minimum of 40 hours per week, for 45 weeks per
year, or an equivalent of 1,800 hours per year. A fee
may be charged to the public; however, it must be
comparable with other entrance fees in the
immediate geographic locale.
(3) The board of county commissioners or
municipal governing authority shall notify the
property appraiser of the adoption of such
ordinance no later than December 1 of the year prior
to the year the exemption will take effect. If the
exemption is granted only for a specified period or
the ordinance is repealed, the board of county
commissioners or municipal governing authority
shall notify the property appraiser no later than
December 1 of the year prior to the year the
exemption expires. The ordinance must specify that
the exemption shall apply only to taxes levied by
the unit of government granting the exemption. The
exemption does not apply, however, to taxes levied
for the payment of bonds or to taxes authorized by
a vote of the electors pursuant to s. 9(b) or s. 12,
Art. VII of the State Constitution.
(4) Only those portions of the property used
predominantly for the purposes specified in
Chapter 196, F.S. (2017)
210
paragraph (1)(a) shall be exempt. In no event shall
an incidental use of property qualify such property
for an exemption or impair the exemption of an
otherwise exempt property.
(5) In order to retain the exemption, the
historic character of the property must be
maintained in good repair and condition to the
extent necessary to preserve the historic value and
significance of the property.
History.—s. 8, ch. 97-117.
196.197 Additional provisions for
exempting property used by hospitals, nursing
homes, and homes for special services.—In
addition to criteria for granting exemptions for
charitable use of property set forth in other sections
of this chapter, hospitals, nursing homes, and
homes for special services shall be exempt to the
extent that they meet the following criteria:
(1) The applicant must be a Florida
corporation not for profit that has been exempt as
of January 1 of the year for which exemption from
ad valorem property taxes is requested from federal
income taxation by having qualified as an exempt
organization under the provisions of s. 501(c)(3) of
the Internal Revenue Code of 1954 or of the
corresponding section of a subsequently enacted
federal revenue act.
(2) In determining the extent of exemption to
be granted to institutions licensed as hospitals,
nursing homes, and homes for special services,
portions of the property leased as parking lots or
garages operated by private enterprise shall not be
deemed to be serving an exempt purpose and shall
not be exempt from taxation. Property or facilities
which are leased to a nonprofit corporation which
provides direct medical services to patients in a
nonprofit or public hospital and qualifies under s.
196.196 of this chapter are excluded and shall be
exempt from taxation.
History.—s. 9, ch. 71-133; s. 2, ch. 73-340; s. 1, ch. 73-
344; s. 3, ch. 74-264; ss. 14, 15, ch. 76-234.
196.1975 Exemption for property used by
nonprofit homes for the aged.—Nonprofit homes
for the aged are exempt to the extent that they meet
the following criteria:
(1) The applicant must be a corporation not
for profit pursuant to chapter 617 or a Florida
limited partnership, the sole general partner of
which is a corporation not for profit pursuant to
chapter 617, and the corporation not for profit must
have been exempt as of January 1 of the year for
which exemption from ad valorem property taxes is
requested from federal income taxation by having
qualified as an exempt charitable organization
under the provisions of s. 501(c)(3) of the Internal
Revenue Code of 1954 or of the corresponding
section of a subsequently enacted federal revenue
act.
(2) A facility will not qualify as a “home for
the aged” unless at least 75 percent of the occupants
are over the age of 62 years or totally and
permanently disabled. For homes for the aged
which are exempt from paying income taxes to the
United States as specified in subsection (1),
licensing by the Agency for Health Care
Administration is required for ad valorem tax
exemption hereunder only if the home:
(a) Furnishes medical facilities or nursing
services to its residents, or
(b) Qualifies as an assisted living facility
under chapter 429.
(3) Those portions of the home for the aged
which are devoted exclusively to the conduct of
religious services or the rendering of nursing or
medical services are exempt from ad valorem
taxation.
(4)(a) After removing the assessed value
exempted in subsection (3), units or apartments in
homes for the aged shall be exempt only to the
extent that residency in the existing unit or
apartment of the applicant home is reserved for or
restricted to or the unit or apartment is occupied by
persons who have resided in the applicant home and
in good faith made this state their permanent
residence as of January 1 of the year in which
exemption is claimed and who also meet the
requirements set forth in one of the following
subparagraphs:
1. Persons who have gross incomes of not
more than $7,200 per year and who are 62 years of
age or older.
2. Couples, one of whom must be 62 years of
age or older, having a combined gross income of
not more than $8,000 per year, or the surviving
spouse thereof, who lived with the deceased at the
time of the deceased’s death in a home for the aged.
3. Persons who are totally and permanently
disabled and who have gross incomes of not more
than $7,200 per year.
Chapter 196, F.S. (2017)
211
4. Couples, one or both of whom are totally
and permanently disabled, having a combined gross
income of not more than $8,000 per year, or the
surviving spouse thereof, who lived with the
deceased at the time of the deceased’s death in a
home for the aged.
However, the income limitations do not apply to
totally and permanently disabled veterans, provided
they meet the requirements of s. 196.081.
(b) The maximum income limitations
permitted in this subsection shall be adjusted,
effective January 1, 1977, and on each succeeding
year, by the percentage change in the average cost-
of-living index in the period January 1 through
December 31 of the immediate prior year compared
with the same period for the year prior to that. The
index is the average of the monthly consumer price
index figures for the stated 12-month period,
relative to the United States as a whole, issued by
the United States Department of Labor.
(c) Each not-for-profit corporation applying
for an exemption under paragraph (a) must file with
its annual application for exemption an affidavit
approved by the Department of Revenue from each
person who occupies a unit or apartment which
states the person’s income. The affidavit is prima
facie evidence of the person’s income. The
corporation is not required to provide an affidavit
from a resident who is a totally and permanently
disabled veteran who meets the requirements of s.
196.081. If, at a later time, the property appraiser
determines that additional documentation proving
an affiant’s income is necessary, the property
appraiser may request such documentation.
(5) Nonprofit housing projects that are
financed by a mortgage loan made or insured by the
United States Department of Housing and Urban
Development under s. 202, s. 202 with a s. 8
subsidy, s. 221(d)(3) or (4), or s. 236 of the National
Housing Act, as amended, and that are subject to
the income limitations established by that
department are exempt from ad valorem taxation.
(6) For the purposes of this section, gross
income includes social security benefits payable to
the person or couple or assigned to an organization
designated specifically for the support or benefit of
that person or couple.
(7) It is declared to be the intent of the
Legislature that subsection (3) implements the ad
valorem tax exemption authorized in the third
sentence of s. 3(a), Art. VII, State Constitution, and
the remaining subsections implement s. 6(c), Art.
VII, State Constitution, for purposes of granting
such exemption to homes for the aged.
(8) Physical occupancy on January 1 is not
required in those instances in which a home restricts
occupancy to persons meeting the income
requirements specified in this section. Those
portions of a property failing to meet those
requirements shall qualify for an alternative
exemption as provided in subsection (9). In a home
in which at least 25 percent of the units or
apartments of the home are restricted to or occupied
by persons meeting the income requirements
specified in this section, the common areas of that
home are exempt from taxation.
(9)(a) Each unit or apartment of a home for
the aged not exempted in subsection (3) or
subsection (4), which is operated by a not for profit
corporation and is owned by such corporation or
leased by such corporation from a health facilities
authority pursuant to part III of chapter 154 or an
industrial development authority pursuant to part III
of chapter 159, and which property is used by such
home for the aged for the purposes for which it was
organized, is exempt from all ad valorem taxation,
except for assessments for special benefits, to the
extent of $25,000 of assessed valuation of such
property for each apartment or unit:
1. Which is used by such home for the aged
for the purposes for which it was organized; and
2. Which is occupied, on January 1 of the year
in which exemption from ad valorem property
taxation is requested, by a person who resides
therein and in good faith makes the same his or her
permanent home.
(b) Each corporation applying for an
exemption under paragraph (a) of this subsection or
paragraph (4)(a) must file with the annual
application for exemption an affidavit from each
person who occupies a unit or apartment for which
an exemption under either of those paragraphs is
claimed stating that the person resides therein and
in good faith makes that unit or apartment his or her
permanent residence.
(10) Homes for the aged, or life care
communities, however designated, which are
financed through the sale of health facilities
authority bonds or bonds of any other public entity,
whether on a sale-leaseback basis, a sale-
repurchase basis, or other financing arrangement, or
Chapter 196, F.S. (2017)
212
which are financed without public-entity bonds, are
exempt from ad valorem taxation only in
accordance with the provisions of this section.
(11) Any portion of such property used for
nonexempt purposes may be valued and placed
upon the tax rolls separately from any portion
entitled to exemption pursuant to this chapter.
(12) When it becomes necessary for the
property appraiser to determine the value of a unit,
he or she shall include in such valuation the
proportionate share of the common areas, including
the land, fairly attributable to such unit, based upon
the value of such unit in relation to all other units in
the home, unless the common areas are otherwise
exempted by subsection (8).
(13) Sections 196.195 and 196.196 do not
apply to this section.
History.— s. 12, ch. 76-234; s. 1, ch. 77-174; s. 1, ch.
77-448; s. 87, ch. 79-400; s. 3, ch. 80-261; s. 53, ch. 80 -274;
s. 13, ch. 81-219; s. 1, ch. 82-133; s. 9, ch. 82-399; s. 8, ch.
83-71; s. 2, ch. 84-138; s. 27, ch. 85-80; s. 1, ch. 87-332; s.
46, ch. 91-45; s. 999, ch. 95-147; s. 2, ch. 95-210; s. 2, ch. 95-
383; s. 141, ch. 95-418; s. 9, ch. 96-397; s. 19, ch. 99-8; s. 2,
ch. 99-208; s. 10, ch. 2001-137; s. 1, ch. 2001-208; s. 7, ch.
2006-197; s. 27, ch. 2010-5; s. 5, ch. 2017-36.
196.1976 Provisions of ss. 196.197(1) or (2)
and 196.1975; severability.—If any provision of s.
196.197(1) or (2), created and amended by chapter
76-234, Laws of Florida, or s. 196.1975, created by
chapter 76-234 and amended by chapter 87-332,
Laws of Florida, is held to be invalid or inoperative
for any reason, it is the legislative intent that the
invalidity shall not affect other provisions or
applications of said subsections or section which
can be given effect without the invalid provision or
application, and to this end the provisions of said
subsections and section are declared to be
severable.
History.—s. 18, ch. 76-234; s. 2, ch. 77-448; s. 88, ch.
79-400; s. 2, ch. 87-332; s. 1, ch. 98-177.
196.1977 Exemption for property used by
proprietary continuing care facilities.—
(1) Each apartment in a continuing care
facility certified under chapter 651, which facility
is not qualified for exemption under s. 196.1975, or
other similar exemption, is exempt to the extent of
$25,000 of assessed valuation of such property for
each apartment which is occupied on January 1 of
the year in which exemption from ad valorem
property taxation is requested by a person holding
a continuing care contract as defined under chapter
651 who resides therein and in good faith makes the
same his or her permanent home. No apartment
shall be eligible for the exemption provided under
this section if the resident of the apartment is
eligible for the homestead exemption under s.
196.031.
(2) Each facility applying for an exemption
must file with the annual application for exemption
an affidavit from each person who occupies an
apartment for which an exemption is claimed
stating that the person resides therein and in good
faith makes that apartment his or her permanent
residence.
(3) Any portion of such property used for
nonexempt purposes may be valued and placed
upon the tax rolls separately from any portion
entitled to exemption.
(4) The owner shall disclose to a qualifying
resident the full amount of the benefit derived from
the exemption and the method for ensuring that the
resident receives such benefit. The resident shall
receive the full benefit derived from this exemption
in either an annual or monthly credit to his or her
unit’s monthly maintenance fee. For a
nonqualifying resident who subsequently qualifies
for the exemption, the same disclosure shall be
made.
(5) It is the intent of the Legislature that this
section implements s. 6(c), Art. VII of the State
Constitution.
History.—s. 2, ch. 98-177; s. 28, ch. 2010-5.
196.1978 Affordable housing property
exemption.—
(1) Property used to provide affordable housing
to eligible persons as defined by s. 159.603 and
natural persons or families meeting the extremely-
low-income, very-low-income, low-income, or
moderate-income limits specified in s. 420.0004,
which is owned entirely by a nonprofit entity that is
a corporation not for profit, qualified as charitable
under s. 501(c)(3) of the Internal Revenue Code and
in compliance with Rev. Proc. 96-32, 1996-1 C.B.
717, is considered property owned by an exempt
entity and used for a charitable purpose, and those
portions of the affordable housing property that
provide housing to natural persons or families
classified as extremely low income, very low
income, low income, or moderate income under s.
420.0004 are exempt from ad valorem taxation to
Chapter 196, F.S. (2017)
213
the extent authorized under s. 196.196. All property
identified in this section must comply with the
criteria provided under s. 196.195 for determining
exempt status and applied by property appraisers on
an annual basis. The Legislature intends that any
property owned by a limited liability company
which is disregarded as an entity for federal income
tax purposes pursuant to Treasury Regulation
301.7701-3(b)(1)(ii) be treated as owned by its sole
member.
(2)(a) Notwithstanding ss. 196.195 and
196.196, property in a multifamily project that
meets the requirements of this paragraph is
considered property used for a charitable purpose
and shall receive a 50 percent discount from the
amount of ad valorem tax otherwise owed
beginning with the January 1 assessment after the
15th completed year of the term of the recorded
agreement on those portions of the affordable
housing property that provide housing to natural
persons or families meeting the extremely-low-
income, very-low-income, or low-income limits
specified in s. 420.0004. The multifamily project
must:
1. Contain more than 70 units that are used to
provide affordable housing to natural persons or
families meeting the extremely-low-income, very-
low-income, or low-income limits specified in s.
420.0004; and
2. Be subject to an agreement with the Florida
Housing Finance Corporation recorded in the
official records of the county in which the property
is located to provide affordable housing to natural
persons or families meeting the extremely-low-
income, very-low-income, or low-income limits
specified in s. 420.0004.
This discount terminates if the property no longer
serves extremely-low-income, very-low-income, or
low-income persons pursuant to the recorded
agreement.
(b) To receive the discount under paragraph
(a), a qualified applicant must submit an application
to the county property appraiser by March 1.
(c) The property appraiser shall apply the
discount by reducing the taxable value on those
portions of the affordable housing property that
provide housing to natural persons or families
meeting the extremely-low-income, very-low-
income, or low-income limits specified in s.
420.0004 before certifying the tax roll to the tax
collector.
1. The property appraiser shall first ascertain
all other applicable exemptions, including
exemptions provided pursuant to local option, and
deduct all other exemptions from the assessed
value.
2. Fifty percent of the remaining value shall be
subtracted to yield the discounted taxable value.
3. The resulting taxable value shall be
included in the certification for use by taxing
authorities in setting millage.
4. The property appraiser shall place the
discounted amount on the tax roll when it is
extended.
History.— s. 15, ch. 99-378; s. 9, ch. 2000-353; s. 29,
ch. 2006-69; s. 18, ch. 2009-96; s. 4, ch. 2011-15; s. 11, ch.
2013-72; s. 3, ch. 2013-83; s. 6, ch. 2017-36.
196.198 Educational property
exemption.—Educational institutions within this
state and their property used by them or by any
other exempt entity or educational institution
exclusively for educational purposes are exempt
from taxation. Sheltered workshops providing
rehabilitation and retraining of individuals who
have disabilities and exempted by a certificate
under s. (d) of the federal Fair Labor Standards Act
of 1938, as amended, are declared wholly
educational in purpose and are exempt from
certification, accreditation, and membership
requirements set forth in s. 196.012. Those portions
of property of college fraternities and sororities
certified by the president of the college or
university to the appropriate property appraiser as
being essential to the educational process are
exempt from ad valorem taxation. The use of
property by public fairs and expositions chartered
by chapter 616 is presumed to be an educational use
of such property and is exempt from ad valorem
taxation to the extent of such use. Property used
exclusively for educational purposes shall be
deemed owned by an educational institution if the
entity owning 100 percent of the educational
institution is owned by the identical persons who
own the property, or if the entity owning 100
percent of the educational institution and the entity
owning the property are owned by the identical
natural persons. Land, buildings, and other
improvements to real property used exclusively for
educational purposes shall be deemed owned by an
educational institution if the entity owning 100
percent of the land is a nonprofit entity and the land
is used, under a ground lease or other contractual
Chapter 196, F.S. (2017)
214
arrangement, by an educational institution that
owns the buildings and other improvements to the
real property, is a nonprofit entity under s. 501(c)(3)
of the Internal Revenue Code, and provides
education limited to students in prekindergarten
through grade 8. If legal title to property is held by
a governmental agency that leases the property to a
lessee, the property shall be deemed to be owned by
the governmental agency and used exclusively for
educational purposes if the governmental agency
continues to use such property exclusively for
educational purposes pursuant to a sublease or other
contractual agreement with that lessee. If the title to
land is held by the trustee of an irrevocable inter
vivos trust and if the trust grantor owns 100 percent
of the entity that owns an educational institution
that is using the land exclusively for educational
purposes, the land is deemed to be property owned
by the educational institution for purposes of this
exemption. Property owned by an educational
institution shall be deemed to be used for an
educational purpose if the institution has taken
affirmative steps to prepare the property for
educational use. The term “affirmative steps”
means environmental or land use permitting
activities, creation of architectural plans or
schematic drawings, land clearing or site
preparation, construction or renovation activities,
or other similar activities that demonstrate
commitment of the property to an educational use.
History.—s. 10, ch. 71-133; s. 1, ch. 77-102; ss. 35, 37,
ch. 90-203; s. 2, ch. 91-121; s. 1, ch. 99-283; s. 4, ch. 2000-
262; s. 25, ch. 2012-193; s. 12, ch. 2013-72.
1196.1983 Charter school exemption from
ad valorem taxes.— Any facility, or portion
thereof, used to house a charter school whose
charter has been approved by the sponsor and the
governing board pursuant to s. 1002.33(7) shall be
exempt from ad valorem taxes. For leasehold
properties, the landlord must certify by affidavit to
the charter school that the required payments under
the lease, whether paid to the landlord or on behalf
of the landlord to a third party, will be reduced to
the extent of the exemption received. The owner of
the property shall disclose to a charter school the
full amount of the benefit derived from the
exemption and the method for ensuring that the
charter school receives such benefit. The charter
school shall receive the full benefit derived from the
exemption.
History.—s. 1, ch. 2000-306; s. 27, ch. 2002-1; s. 909,
ch. 2002-387; s. 16, ch. 2003-1; s. 7, ch. 2017-36.
1Note.—Section 7, ch. 2017-36, amended s. 196.1983
“[e]ffective upon this act becoming a law and operating
retroactively to January 1, 2017.”
196.1985 Labor organization property
exemption.—Real property owned and used by any
labor organization which has a charter from a state
or national organization, which property is used
predominantly by such organization for educational
purposes, is hereby defined as property within the
purview of s. 3, Art. VII of the State Constitution
and shall be exempt from ad valorem taxation to the
extent of such use pursuant to s. 196.192(2). Any
portion of such property used for nonexempt
purposes may be valued and placed upon the tax
rolls separately from any portion entitled to
exemption pursuant to this section.
History.—s. 1, ch. 77-459.
196.1986 Community centers
exemption.—
(1) A single general-purpose structure
represented as a community center owned and
operated by a private, nonprofit organization and
used predominantly for educational, literary,
scientific, religious, or charitable purposes is
hereby defined as property within the purview of s.
3(a), Art. VII of the State Constitution and shall be
exempt from ad valorem taxes imposed by taxing
authorities. However, no use shall be considered to
serve an exempt purpose if, in conjunction with that
use, alcoholic beverages are served or consumed on
the premises. Any portion of such property used for
nonexempt purposes may be valued and placed
upon the tax roll separately from any portion
entitled to exemption pursuant to this section.
(2) This exemption shall not apply to
condominium common elements and shall not
apply to any structure unless it is generally open
and available for use by the general public.
History.—s. 1, ch. 80-253.
196.1987 Biblical history display property
exemption.—The use of property owned by an
organization exempt from federal income tax under
s. 501(c)(3) of the Internal Revenue Code to
exhibit, illustrate, and interpret Biblical
manuscripts, codices, stone tablets, and other
Biblical archives; provide live and recorded
demonstrations, explanations, reenactments, and
Chapter 196, F.S. (2017)
215
illustrations of Biblical history and Biblical
worship; and exhibit times, places, and events of
Biblical history and significance, when such
activity is open to the public and is available to the
public for no admission charge at least 1 day each
calendar year, subject to capacity limits, and when
such organization has received written
correspondence from the Internal Revenue Service
stating that the conduct of the organization’s
activities does not adversely affect the
organization’s exempt status under s. 501(c)(3) of
the Internal Revenue Code, constitutes religious use
of such property, which is hereby defined as
property within the purview of s. 3(a), Art. VII of
the State Constitution and is exempt from ad
valorem taxation to the extent of such use pursuant
to s. 196.192(2). Any portion of such property used
for nonexempt purposes may be valued and placed
upon the tax rolls separately from any portion
entitled to exemption pursuant to this section.
History.—s. 1, ch. 2006-164.
196.199 Government property
exemption.—
(1) Property owned and used by the following
governmental units shall be exempt from taxation
under the following conditions:
(a)1. All property of the United States is
exempt from ad valorem taxation, except such
property as is subject to tax by this state or any
political subdivision thereof or any municipality
under any law of the United States.
2. Notwithstanding any other provision of
law, for purposes of the exemption from ad valorem
taxation provided in subparagraph 1., property of
the United States includes any leasehold interest of
and improvements affixed to land owned by the
United States, any branch of the United States
Armed Forces, or any agency or quasi-
governmental agency of the United States if the
leasehold interest and improvements are acquired
or constructed and used pursuant to the federal
Military Housing Privatization Initiative of 1996,
10 U.S.C. ss. 2871 et seq. As used in this
subparagraph, the term “improvements” includes
actual housing units and any facilities that are
directly related to such housing units, including any
housing maintenance facilities, housing rental and
management offices, parks and community centers,
and recreational facilities. Any leasehold interest
and improvements described in this subparagraph,
regardless of whether title is held by the United
States, shall be construed as being owned by the
United States, the applicable branch of the United
States Armed Forces, or the applicable agency or
quasi-governmental agency of the United States
and are exempt from ad valorem taxation without
the necessity of an application for exemption being
filed or approved by the property appraiser. This
subparagraph does not apply to a transient public
lodging establishment as defined in s. 509.013 and
does not affect any existing agreement to provide
municipal services by a municipality or county.
(b) All property of this state which is used for
governmental purposes shall be exempt from ad
valorem taxation except as otherwise provided by
law.
(c) All property of the several political
subdivisions and municipalities of this state or of
entities created by general or special law and
composed entirely of governmental agencies, or
property conveyed to a nonprofit corporation which
would revert to the governmental agency, which is
used for governmental, municipal, or public
purposes shall be exempt from ad valorem taxation,
except as otherwise provided by law.
(d) All property of municipalities is exempt
from ad valorem taxation if used as an essential
ancillary function of a facility constructed with
financing obtained in part by pledging proceeds
from the tax authorized under s. 212.0305(4) which
is upon exempt or immune federal, state, or county
property.
(2) Property owned by the following
governmental units but used by nongovernmental
lessees shall only be exempt from taxation under
the following conditions:
1(a) Leasehold interests in property of the
United States, of the state or any of its several
political subdivisions, or of municipalities,
agencies, authorities, and other public bodies
corporate of the state shall be exempt from ad
valorem taxation and the intangible tax pursuant to
paragraph (b) only when the lessee serves or
performs a governmental, municipal, or public
purpose or function, as defined in s. 196.012(6). In
all such cases, all other interests in the leased
property shall also be exempt from ad valorem
taxation. However, a leasehold interest in property
of the state may not be exempted from ad valorem
taxation when a nongovernmental lessee uses such
property for the operation of a multipurpose
hazardous waste treatment facility.
Chapter 196, F.S. (2017)
216
(b) Except as provided in paragraph (c), the
exemption provided by this subsection shall not
apply to those portions of a leasehold or other
interest defined by s. 199.023(1)(d), Florida
Statutes 2005, subject to the provisions of
subsection (7). Such leasehold or other interest shall
be taxed only as intangible personal property
pursuant to chapter 199, Florida Statutes 2005, if
rental payments are due in consideration of such
leasehold or other interest. All applicable
collection, administration, and enforcement
provisions of chapter 199, Florida Statutes 2005,
shall apply to taxation of such leaseholds. If no
rental payments are due pursuant to the agreement
creating such leasehold or other interest, the
leasehold or other interest shall be taxed as real
property. Nothing in this paragraph shall be deemed
to exempt personal property, buildings, or other real
property improvements owned by the lessee from
ad valorem taxation.
(c) Any governmental property leased to an
organization which uses the property exclusively
for literary, scientific, religious, or charitable
purposes shall be exempt from taxation.
(3) Nothing herein or in s. 196.001 shall
require a governmental unit or authority to impose
taxes upon a leasehold estate created, extended, or
renewed prior to April 15, 1976, if the lease
agreement creating such leasehold estate contains a
covenant on the part of such governmental unit or
authority as lessor to refrain from imposing taxes
on the leasehold estate during the term of the
leasehold estate; but any such covenant shall not
prevent taxation of a leasehold estate by any such
taxing unit or authority other than the unit or
authority making such covenant.
(4) Property owned by any municipality,
agency, authority, or other public body corporate of
the state which becomes subject to a leasehold
interest or other possessory interest of a
nongovernmental lessee other than that described in
paragraph (2)(a), after April 14, 1976, shall be
subject to ad valorem taxation unless the lessee is
an organization which uses the property exclusively
for literary, scientific, religious, or charitable
purposes.
(5) Leasehold interests in governmental
property shall not be exempt pursuant to this
subsection unless an application for exemption has
been filed on or before March 1 with the property
appraiser. The property appraiser shall review the
application and make findings of fact which shall
be presented to the value adjustment board at its
convening, whereupon the board shall take
appropriate action regarding the application. If the
exemption in whole or in part is granted, or
established by judicial proceeding, it shall remain
valid for the duration of the lease unless the lessee
changes its use, in which case the lessee shall again
submit an application for exemption. The
requirements set forth in s. 196.194 shall apply to
all applications made under this subsection.
(6) No exemption granted before June 1,
1976, shall be revoked by this chapter if such
revocation will impair any existing bond
agreement.
(7) Property which is originally leased for 100
years or more, exclusive of renewal options, or
property which is financed, acquired, or maintained
utilizing in whole or in part funds acquired through
the issuance of bonds pursuant to parts II, III, and
V of chapter 159, shall be deemed to be owned for
purposes of this section.
(8)(a) Any and all of the aforesaid taxes on
any leasehold described in this section shall not
become a lien on same or the property itself but
shall constitute a debt due and shall be recoverable
by legal action or by the issuance of tax executions
that shall become liens upon any other property in
any county of this state of the taxpayer who owes
said tax. The sheriff of the county shall execute the
tax execution in the same manner as other
executions are executed under chapters 30 and 56.
(b) Nonpayment of any such taxes by the
lessee shall result in the revocation of any
occupational license of such person or the
revocation, upon certification hereunder by the
property appraiser to the Department of State, of the
corporate charter of any such domestic corporation
or the revocation, upon certification hereunder by
the property appraiser to the Department of State,
of the authority of any foreign corporation to do
business in this state, as appropriate, which such
license, charter, or authority is related to the leased
property.
(9) Improvements to real property which are
located on state-owned land and which are leased to
a public educational institution shall be deemed
owned by the public educational institution for
purposes of this section where, by the terms of the
Chapter 196, F.S. (2017)
217
lease, the improvement will become the property of
the public educational institution or the State of
Florida at the expiration of the lease.
(10) Notwithstanding any other provision of
law to the contrary, property held by a port
authority and any leasehold interest in such
property are exempt from ad valorem taxation to the
same extent that county property is immune from
taxation, provided such property is located in a
county described in s. 9, Art. VIII of the State
Constitution (1885), as restated in s. 6(e), Art. VIII
of the State Constitution (1968).
History.—s. 11, ch. 71-133; s. 1, ch. 76-283; s. 1, ch. 77-
174; ss. 1, 2, ch. 80-368; s. 4, ch. 82-388; s. 13, ch. 83-215; s.
30, ch. 85-342; s. 1, ch. 86-141; s. 61, ch. 86-152; s. 81, ch.
88-130; s. 47, ch. 91-45; s. 160, ch. 91-112; s. 1, ch. 96 -288;
s. 1, ch. 96-323; s. 9, ch. 2006-312; s. 1, ch. 2012-32; s. 26,
ch. 2012-193; s. 1, ch. 2015-80.
1Note.—Section 25, ch. 2012-32, provides that:
“(1) The executive director of the Department of
Revenue is authorized, and all conditions are deemed met, to
adopt emergency rules under ss. 120.536(1) and 120.54(4),
Florida Statutes, for the purpose of implementing this act.
“(2) Notwithstanding any provision of law, such
emergency rules shall remain in effect for 6 months after the
date adopted and may be renewed during the pendency of
procedures to adopt permanent rules addressing the subject of
the emergency rules.”
196.1993 Certain agreements with local
governments for use of public property;
exemption.—Any agreement entered into with a
local governmental authority prior to January 1,
1969, for use of public property, under which it was
understood and agreed in a written instrument or by
special act that no ad valorem real property taxes
would be paid by the licensee or lessee, shall be
deemed a license or management agreement for the
use or management of public property. Such
interest shall be deemed not to convey an interest in
the property and shall not be subject to ad valorem
real property taxation. Nothing in this section shall
be deemed to exempt such licensee from the ad
valorem intangible tax and the ad valorem personal
property tax.
History.—s. 9, ch. 80-368.
1196.1995 Economic development ad
valorem tax exemption.—
(1) The board of county commissioners of any
county or the governing authority of any
municipality shall call a referendum within its total
jurisdiction to determine whether its respective
jurisdiction may grant economic development ad
valorem tax exemptions under s. 3, Art. VII of the
State Constitution if:
(a) The board of county commissioners of the
county or the governing authority of the
municipality votes to hold such referendum;
(b) The board of county commissioners of the
county or the governing authority of the
municipality receives a petition signed by 10
percent of the registered electors of its respective
jurisdiction, which petition calls for the holding of
such referendum; or
(c) The board of county commissioners of a
charter county receives a petition or initiative
signed by the required percentage of registered
electors in accordance with the procedures
established in the county’s charter for the
enactment of ordinances or for approval of
amendments of the charter, if less than 10 percent,
which petition or initiative calls for the holding of
such referendum.
(2) The ballot question in such referendum
shall be in substantially the following form:
Shall the board of county commissioners of this
county (or the governing authority of this
municipality, or both) be authorized to grant,
pursuant to s. 3, Art. VII of the State Constitution,
property tax exemptions to new businesses and
expansions of existing businesses that are expected
to create new, full-time jobs in the county (or
municipality, or both)?
____Yes—For authority to grant exemptions.
____No—Against authority to grant
exemptions.
(3) The board of county commissioners or the
governing authority of the municipality that calls a
referendum within its total jurisdiction to determine
whether its respective jurisdiction may grant
economic development ad valorem tax exemptions
may vote to limit the effect of the referendum to
authority to grant economic development tax
exemptions for new businesses and expansions of
existing businesses located in an enterprise zone or
a brownfield area, as defined in s. 376.79(5). If an
area nominated to be an enterprise zone pursuant to
s. 290.0055 has not yet been designated pursuant to
s. 290.0065, the board of county commissioners or
the governing authority of the municipality may
call such referendum prior to such designation;
however, the authority to grant economic
development ad valorem tax exemptions does not
Chapter 196, F.S. (2017)
218
apply until such area is designated pursuant to s.
290.0065. The ballot question in such referendum
shall be in substantially the following form and
shall be used in lieu of the ballot question
prescribed in subsection (2):
Shall the board of county commissioners of this
county (or the governing authority of this
municipality, or both) be authorized to grant,
pursuant to s. 3, Art. VII of the State Constitution,
property tax exemptions for new businesses and
expansions of existing businesses that are located in
an enterprise zone or a brownfield area and that are
expected to create new, full-time jobs in the county
(or municipality, or both)?
____Yes—For authority to grant exemptions.
____No—Against authority to grant
exemptions.
(4) A referendum pursuant to this section may
be called only once in any 12-month period.
2(5) Upon a majority vote in favor of such
authority, the board of county commissioners or the
governing authority of the municipality, at its
discretion, by ordinance may exempt from ad
valorem taxation up to 100 percent of the assessed
value of all improvements to real property made by
or for the use of a new business and of all tangible
personal property of such new business, or up to
100 percent of the assessed value of all added
improvements to real property made to facilitate the
expansion of an existing business and of the net
increase in all tangible personal property acquired
to facilitate such expansion of an existing business.
To qualify for this exemption, the improvements to
real property must be made or the tangible personal
property must be added or increased after approval
by motion or resolution of the local governing
body, subject to ordinance adoption or on or after
the day the ordinance is adopted. However, if the
authority to grant exemptions is approved in a
referendum in which the ballot question contained
in subsection (3) appears on the ballot, the authority
of the board of county commissioners or the
governing authority of the municipality to grant
exemptions is limited solely to new businesses and
expansions of existing businesses that are located in
an area which was designated as an enterprise zone
pursuant to chapter 290 as of December 30, 2015,
or in a brownfield area. New businesses and
expansions of existing businesses located in an area
that was designated as an enterprise zone pursuant
to chapter 290 as of December 30, 2015, but is not
in a brownfield area, may qualify for the ad valorem
tax exemption only if approved by motion or
resolution of the local governing body, subject to
ordinance adoption, or by ordinance, enacted before
December 31, 2015. Property acquired to replace
existing property shall not be considered to
facilitate a business expansion. All data center
equipment for a data center shall be exempt from ad
valorem taxation for the term of the approved
exemption. The exemption applies only to taxes
levied by the respective unit of government
granting the exemption. The exemption does not
apply, however, to taxes levied for the pa yment of
bonds or to taxes authorized by a vote of the
electors pursuant to s. 9(b) or s. 12, Art. VII of the
State Constitution. Any such exemption shall
remain in effect for up to 10 years with respect to
any particular facility, or up to 20 years for a data
center, regardless of any change in the authority of
the county or municipality to grant such exemptions
or the expiration of the Enterprise Zone Act
pursuant to chapter 290. The exemption shall not be
prolonged or extended by granting exemptions
from additional taxes or by virtue of any
reorganization or sale of the business receiving the
exemption.
(6) With respect to a new business as defined
by s. 196.012(14)(c), the municipality annexing the
property on which the business is situated may
grant an economic development ad valorem tax
exemption under this section to that business for a
period that will expire upon the expiration of the
exemption granted by the county. If the county
renews the exemption under subsection (7), the
municipality may also extend its exemption. A
municipal economic development ad valorem tax
exemption granted under this subsection may not
extend beyond the duration of the county
exemption.
(7) The authority to grant exemptions under
this section expires 10 years after the date such
authority was approved in an election, but such
authority may be renewed for subsequent 10-year
periods if each 10-year renewal is approved in a
referendum called and held pursuant to this section.
(8) Any person, firm, or corporation which
desires an economic development ad valorem tax
exemption shall, in the year the exemption is
Chapter 196, F.S. (2017)
219
desired to take effect, file a written application on a
form prescribed by the department with the board
of county commissioners or the governing authority
of the municipality, or both. The application shall
request the adoption of an ordinance granting the
applicant an exemption pursuant to this section and
shall include the following information:
(a) The name and location of the new business
or the expansion of an existing business;
(b) A description of the improvements to real
property for which an exemption is requested and
the date of commencement of construction of such
improvements;
(c) A description of the tangible personal
property for which an exemption is requested and
the dates when such property was or is to be
purchased;
(d) Proof, to the satisfaction of the board of
county commissioners or the governing authority of
the municipality, that the applicant is a new
business or an expansion of an existing business, as
defined in s. 196.012;
(e) The number of jobs the applicant expects
to create along with the average wage of the jobs
and whether the jobs are full-time or part-time;
(f) The expected time schedule for job
creation; and
(g) Other information deemed necessary or
appropriate by the department, county, or
municipality.
(9) Before it takes action on the application,
the board of county commissioners or the
governing authority of the municipality shall
deliver a copy of the application to the property
appraiser of the county. After careful consideration,
the property appraiser shall report the following
information to the board of county commissioners
or the governing authority of the municipality:
(a) The total revenue available to the county
or municipality for the current fiscal year from ad
valorem tax sources, or an estimate of such revenue
if the actual total revenue available cannot be
determined;
(b) Any revenue lost to the county or
municipality for the current fiscal year by virtue of
exemptions previously granted under this section,
or an estimate of such revenue if the actual revenue
lost cannot be determined;
(c) An estimate of the revenue which would
be lost to the county or municipality during the
current fiscal year if the exemption applied for were
granted had the property for which the exemption is
requested otherwise been subject to taxation; and
(d) A determination as to whether the
property for which an exemption is requested is to
be incorporated into a new business or the
expansion of an existing business, as defined in s.
196.012, or into neither, which determination the
property appraiser shall also affix to the face of the
application. Upon the request of the property
appraiser, the department shall provide to him or
her such information as it may have available to
assist in making such determination.
(10) In considering any application for an
exemption under this section, the board of county
commissioners or the governing authority of the
municipality must take into account the following:
(a) The total number of net new jobs to be
created by the applicant;
(b) The average wage of the new jobs;
(c) The capital investment to be made by the
applicant;
(d) The type of business or operation and
whether it qualifies as a targeted industry as may be
identified from time to time by the board of county
commissioners or the governing authority of the
municipality;
(e) The environmental impact of the proposed
business or operation;
(f) The extent to which the applicant intends
to source its supplies and materials within the
applicable jurisdiction; and
(g) Any other economic-related
characteristics or criteria deemed necessary by the
board of county commissioners or the governing
authority of the municipality.
2(11) An ordinance granting an exemption
under this section shall be adopted in the same
manner as any other ordinance of the county or
municipality and shall include the following:
(a) The name and address of the new business
or expansion of an existing business to which the
exemption is granted;
(b) The total amount of revenue available to
the county or municipality from ad valorem tax
sources for the current fiscal year, the total amount
of revenue lost to the county or municipality for the
current fiscal year by virtue of economic
development ad valorem tax exemptions currently
in effect, and the estimated revenue loss to the
county or municipality for the current fiscal year
Chapter 196, F.S. (2017)
220
attributable to the exemption of the business named
in the ordinance;
(c) The period of time for which the
exemption will remain in effect and the expiration
date of the exemption, which may be any period of
time up to 10 years, or up to 20 years for a data
center; and
(d) A finding that the business named in the
ordinance meets the requirements of s. 196.012(14)
or (15).
(12) Upon approval of an application for a tax
exemption under this section, the board of county
commissioners or the governing authority of the
municipality and the applicant may enter into a
written tax exemption agreement, which may
include performance criteria and must be consistent
with the requirements of this section or other
applicable laws. The agreement must require the
applicant to report at a specific time before the
expiration of the exemption the actual number of
new, full-time jobs created and their actual average
wage. The agreement may provide the board of
county commissioners or the governing authority of
the municipality with authority to revoke, in whole
or in part, the exemption if the applicant fails to
meet the expectations and representations described
in subsection (8).
History.—s. 2, ch. 80-347; s. 1, ch. 83-141; s. 30, ch. 84-
356; s. 11, ch. 86-300; s. 1, ch. 90-57; s. 68, ch. 94-136; s.
1477, ch. 95-147; s. 57, ch. 95-280; s. 110, ch. 99-251; s. 5,
ch. 2006-291; s. 3, ch. 2010-147; s. 2, ch. 2011-182; s. 6, ch.
2013-77; s. 1, ch. 2014-40; s. 5, ch. 2016-184; s. 3, ch. 2016-
220.
1Note.—Section 14, ch. 2014-40, provides that “[a] local
ordinance enacted pursuant to s. 196.1995, Florida Sta tutes,
before the effective date of this act shall not be invalidated on
the ground that improvements to real property were made or
that tangible personal property was added or increased before
the date that such ordinance was adopted, as long as the local
governing body acted substantially in accordance with s.
196.1995(5), Florida Statutes, as amended by this act.”
2Note.—Section 4, ch. 2016-220, provides that “[t]he
amendments made by this act to ss. 196.012 and 196.1995,
Florida Statutes, which relate to the ad valorem tax exemption
for certain enterprise zone businesses are remedial in nature
and apply retroactively to December 31, 2015, and the
amendments to s. 196.1995, Florida Statutes, made by this act
which relate to the ad valorem tax exemption fo r data center
equipment apply upon this act becoming a law.”
196.1996 Economic development ad
valorem tax exemption; effect of ch. 94-136.—
Nothing contained in chapter 94-136, Laws of
Florida, shall be deemed to require any board of
county commissioners or a governing body of any
municipality to reenact any resolution or ordinance
to authorize the board of county commissioners or
the governing body to grant economic development
ad valorem tax exemptions in an enterprise zone
that was in effect on December 31, 1994. Economic
development ad valorem tax exemptions may be
granted pursuant to such resolution or ordinance
which was previously approved and a referendum,
beginning July 1, 1995.
History.—s. 57, ch. 94-136.
196.1997 Ad valorem tax exemptions for
historic properties.—
(1) The board of county commissioners of any
county or the governing authority of any
municipality may adopt an ordinance to allow ad
valorem tax exemptions under s. 3, Art. VII of the
State Constitution to historic properties if the
owners are engaging in the restoration,
rehabilitation, or renovation of such properties in
accordance with guidelines established in this
section.
(2) The board of county commissioners or the
governing authority of the municipality by
ordinance may authorize the exemption from ad
valorem taxation of up to 100 percent of the
assessed value of all improvements to historic
properties which result from the restoration,
renovation, or rehabilitation of such properties. The
exemption applies only to improvements to real
property. In order for the property to qualify for the
exemption, any such improvements must be made
on or after the day the ordinance authorizing ad
valorem tax exemption for historic properties is
adopted.
(3) The ordinance shall designate the type and
location of historic property for which exemptions
may be granted, which may include any property
meeting the provisions of subsection (11), which
property may be further required to be located
within a particular geographic area or areas of the
county or municipality.
(4) The ordinance must specify that such
exemptions shall apply only to taxes levied by the
unit of government granting the exemption. The
exemptions do not apply, however, to taxes levied
for the payment of bonds or to taxes authorized by
a vote of the electors pursuant to s. 9(b) or s. 12,
Art. VII of the State Constitution.
Chapter 196, F.S. (2017)
221
(5) The ordinance must specify that any
exemption granted remains in effect for up to 10
years with respect to any particular property,
regardless of any change in the authority of the
county or municipality to grant such exemptions or
any change in ownership of the property. In order
to retain the exemption, however, the historic
character of the property, and improvements which
qualified the property for an exemption, must be
maintained over the period for which the exemption
is granted.
(6) The ordinance shall designate either a
local historic preservation office or the Division of
Historical Resources of the Department of State to
review applications for exemptions. The local
historic preservation office or the division,
whichever is applicable, must recommend that the
board of county commissioners or the governing
authority of the municipality grant or deny the
exemption. Such reviews must be conducted in
accordance with rules adopted by the Department
of State. The recommendation, and the reasons
therefor, must be provided to the applicant and to
the governing entity before consideration of the
application at an official meeting of the governing
entity. For the purposes of this section, local
historic preservation offices must be approved and
certified by the Department of State.
(7) To qualify for an exemption, the property
owner must enter into a covenant or agreement with
the governing body for the term for which the
exemption is granted. The form of the covenant or
agreement must be established by the Department
of State and must require that the character of the
property, and the qualifying improvements to the
property, be maintained during the period that the
exemption is granted. The covenant or agreement
shall be binding on the current property owner,
transferees, and their heirs, successors, or assigns.
Violation of the covenant or agreement results in
the property owner being subject to the payment of
the differences between the total amount of taxes
which would have been due in March in each of the
previous years in which the covenant or agreement
was in effect had the property not received the
exemption and the total amount of taxes actually
paid in those years, plus interest on the difference
calculated as provided in s. 212.12(3).
(8) Any person, firm, or corporation that
desires an ad valorem tax exemption for the
improvement of a historic property must, in the year
the exemption is desired to take effect, file with the
board of county commissioners or the governing
authority of the municipality a written application
on a form prescribed by the Department of State.
The application must include the following
information:
(a) The name of the property owner and the
location of the historic property.
(b) A description of the improvements to real
property for which an exemption is requested and
the date of commencement of construction of such
improvements.
(c) Proof, to the satisfaction of the designated
local historic preservation office or the Division of
Historical Resources, whichever is applicable, that
the property that is to be rehabilitated or renovated
is a historic property under this section.
(d) Proof, to the satisfaction of the designated
local historic preservation office or the Division of
Historical Resources, whichever is applicable, that
the improvements to the property will be consistent
with the United States Secretary of Interior’s
Standards for Rehabilitation and will be made in
accordance with guidelines developed by the
Department of State.
(e) Other information deemed necessary by
the Department of State.
(9) The board of county commissioners or the
governing authority of the municipality shall
deliver a copy of each application for a historic
preservation ad valorem tax exemption to the
property appraiser of the county. Upon certification
of the assessment roll, or recertification, if
applicable, pursuant to s. 193.122, for each fiscal
year during which the ordinance is in effect, the
property appraiser shall report the following
information to the local governing body:
(a) The total taxable value of all property
within the county or municipality for the current
fiscal year.
(b) The total exempted value of all property in
the county or municipality which has been
approved to receive historic preservation ad
valorem tax exemption for the current fiscal year.
(10) A majority vote of the board of county
commissioners of the county or of the governing
authority of the municipality shall be required to
approve a written application for exemption. Such
exemption shall take effect on the January 1
following substantial completion of the
improvement. The board of county commissioners
Chapter 196, F.S. (2017)
222
or the governing authority of a municipality shall
include the following in the resolution or ordinance
approving the written application for exemption:
(a) The name of the owner and the address of
the historic property for which the exemption is
granted.
(b) The period of time for which the
exemption will remain in effect and the expiration
date of the exemption.
(c) A finding that the historic property meets
the requirements of this section.
(11) Property is qualified for an exemption
under this section if:
(a) At the time the exemption is granted, the
property:
1. Is individually listed in the National
Register of Historic Places pursuant to the National
Historic Preservation Act of 1966, as amended; or
2. Is a contributing property to a national-
register-listed district; or
3. Is designated as a historic property, or as a
contributing property to a historic district, under the
terms of a local preservation ordinance; and
(b) The local historic preservation office or
the Division of Historical Resources, whichever is
applicable, has certified to the local governing
authority that the property for which an exemption
is requested satisfies paragraph (a).
(12) In order for an improvement to a historic
property to qualify the property for an exemption,
the improvement must:
(a) Be consistent with the United States
Secretary of Interior’s Standards for Rehabilitation.
(b) Be determined by the Division of
Historical Resources or the local historic
preservation office, whichever is applicable, to
meet criteria established in rules adopted by the
Department of State.
(13) The Department of State shall adopt rules
as provided in chapter 120 for the implementation
of this section. These rules must specify the criteria
for determining whether a property is eligible for
exemption; guidelines to determine improvements
to historic properties which qualify the property for
an exemption; criteria for the review of applications
for exemptions; procedures for the cancellation of
exemptions for violations to the agreement required
by subsection (7); the manner in which local
historic preservation offices may be certified as
qualified to review applications; and other
requirements necessary to implement this section.
History.—s. 1, ch. 92-159.
196.1998 Additional ad valorem tax
exemptions for historic properties open to the
public.—
(1) If an improvement qualifies a historic
property for an exemption under s. 196.1997, and
the property is used for nonprofit or governmental
purposes and is regularly and frequently open for
the public’s visitation, use, and benefit, the board of
county commissioners or the governing authority of
the municipality by ordinance may authorize the
exemption from ad valorem taxation of up to 100
percent of the assessed value of the property, as
improved, any provision of s. 196.1997(2) to the
contrary notwithstanding, if all other provisions of
that section are complied with; provided, however,
that the assessed value of the improvement must be
equal to at least 50 percent of the total assessed
value of the property as improved. The exemption
applies only to real property to which
improvements are made by or for the use of the
existing owner. In order for the property to qualify
for the exemption provided in this section, any such
improvements must be made on or after the day the
ordinance granting the exemption is adopted.
(2) In addition to meeting the criteria
established in rules adopted by the Department of
State under s. 196.1997, a historic property is
qualified for an exemption under this section if the
Division of Historical Resources, or the local
historic preservation office, whichever is
applicable, determines that the property meets the
criteria established in rules adopted by the
Department of State under this section.
(3) In addition to the authority granted to the
Department of State to adopt rules under s.
196.1997, the Department of State shall adopt rules
as provided in chapter 120 for the implementation
of this section, which shall include criteria for
determining whether a property is qualified for the
exemption authorized by this section, and other
rules necessary to implement this section.
History.—s. 2, ch. 92-159.
196.1999 Space laboratories and carriers;
exemption.—Notwithstanding other provisions of
this chapter, a module, pallet, rack, locker, and any
necessary associated hardware and subsystem
Chapter 196, F.S. (2017)
223
owned by any person and intended to be used to
transport or store cargo used for a space laboratory
for the primary purpose of conducting scientific
research in space is deemed to carry out a scientific
purpose and is exempt from ad valorem taxation.
History.—s. 32, ch. 2005-280.
196.2001 Not-for-profit sewer and water
company property exemption.—
(1) Property of any sewer and water company
owned or operated by a Florida corporation not for
profit, the income from which has been exempt, as
of January 1 of the year for which the exemption
from ad valorem property taxes is requested, from
federal income taxation by having qualified under
s. 115(a) of the Internal Revenue Code of 1954 or
of a corresponding section of a subsequently
enacted federal revenue act, shall be exempt from
ad valorem taxation, provided the following criteria
for exemption are met by the not-for-profit sewer
and water company:
(a) Net income derived by the company does
not inure to any private shareholder or individual.
(b) Gross receipts do not constitute gross
income for federal income tax purposes.
(c) Members of the company’s governing
board serve without compensation.
(d) Rates for services rendered by the
company are established by the governing board of
the county or counties within which the company
provides service; by the Public Service
Commission, in those counties in which rates are
regulated by the commission; or by the Farmers
Home Administration.
(e) Ownership of the company reverts to the
county in which the company conducts its business
upon retirement of all outstanding indebtedness of
the company.
Notwithstanding anything above, no exemption
shall be granted until the property appraiser has
considered the proposed exemption and has made a
specific finding that the water and sewer company
in question performs a public purpose in the
absence of which the expenditure of public funds
would be required.
(2)(a) No exemption authorized pursuant to
this section shall be granted unless the company
applies to the property appraiser on or before March
1 of each year for such exemption. In its annual
application for exemption, the company shall
provide the property appraiser with the following
information:
1. Financial statements for the immediately
preceding fiscal year, certified by an independent
certified public accountant, showing the financial
condition and records of operation of the company
for that fiscal year.
2. Any other records or information as may be
requested by the property appraiser for the purposes
of determining whether the requirements of
subsection (1) have been met.
(b) The exemption from ad valorem taxation
shall not be granted to a not-for-profit sewer and
water company unless the company meets the
criteria set forth in subsection (1). In determining
whether the company is operated as a profitmaking
venture, the property appraiser shall consider the
following:
1. Any advances or payments directly or
indirectly by way of salary, fee, loan, gift, bonus,
gratuity, drawing account, commission, or
otherwise (except for reimbursement of advances
for reasonable out-of-pocket expenses incurred on
behalf of the applicant) to any person, company, or
other entity directly or indirectly controlled by such
persons, or which pays any compensation to its
officers, directors, trustees, members, or
stockholders for services rendered to or on behalf
of the corporation;
2. Any contractual arrangement by the
corporation with any officer, director, trustee,
member, or stockholder of the corporation
regarding rendition of services, the provision of
goods or supplies, the management of applicant, the
construction or renovation of the property of the
corporation, the procurement of the real, personal,
or intangible property of the corporation, or other
similar financial interest in the affairs of the
corporation;
3. The reasonableness of payments made for
salaries for the operations of the corporation or for
services, supplies, and materials used by the
corporation, reserves for repair, replacement, and
depreciation of the property of the corporation,
payment of mortgages, liens, and encumbrances
upon the property of the corporation, or other
purposes.
History.—s. 11, ch. 76-234; s. 2, ch. 77-459.
196.2002 Exemption for s. 501(c)(12) not-
for-profit water and wastewater systems.—
Property of any not-for-profit water and wastewater
Chapter 196, F.S. (2017)
224
corporation which holds a current exemption from
federal income tax under s. 501(c)(12) of the
Internal Revenue Code, as amended, shall be
exempt from ad valorem taxation if the sole or
primary function of the corporation is to construct,
maintain, or operate a water and/or wastewater
system in this state.
History.—s. 1, ch. 2000-355.
196.202 Property of widows, widowers,
blind persons, and persons totally and
permanently disabled.—
(1) Property to the value of $500 of every
widow, widower, blind person, or totally and
permanently disabled person who is a bona fide
resident of this state is exempt from taxation. As
used in this section, the term “totally and
permanently disabled person” means a person who
is currently certified by a physician licensed in this
state, by the United States Department of Veterans
Affairs or its predecessor, or by the Social Security
Administration to be totally and permanently
disabled.
(2) An applicant for the exemption under this
section may apply for the exemption before
receiving the necessary documentation from the
United States Department of Veterans Affairs or its
predecessor, or the Social Security Administration.
Upon receipt of the documentation, the exemption
shall be granted as of the date of the original
application, and the excess taxes paid shall be
refunded. Any refund of excess taxes paid shall be
limited to those paid during the 4-year period of
limitation set forth in s. 197.182(1)(e).
History.—s. 12, ch. 71-133; s. 1, ch. 88-293; s. 1, ch.
2001-204; s. 1, ch. 2001-245; s. 27, ch. 2012-193.
196.24 Exemption for disabled ex-
servicemember or surviving spouse; evidence of
disability.—
(1) Any ex-servicemember, as defined in s.
196.012, who is a bona fide resident of the state,
who was discharged under honorable conditions,
and who has been disabled to a degree of 10 percent
or more by misfortune or while serving during a
period of wartime service as defined in s. 1.01(14)
is entitled to the exemption from taxation provided
for in s. 3(b), Art. VII of the State Constitution as
provided in this section. Property to the value of
$5,000 of such a person is exempt from taxation.
The production by him or her of a certificate of
disability from the United States Government or the
United States Department of Veterans Affairs or its
predecessor before the property appraiser of the
county wherein the ex-servicemember’s property
lies is prima facie evidence of the fact that he or she
is entitled to the exemption. The unremarried
surviving spouse of such a disabled ex-
servicemember who, on the date of the disabled ex-
servicemember’s death, had been married to the
disabled ex-servicemember for at least 5 years is
also entitled to the exemption.
(2) An applicant for the exemption under this
section may apply for the exemption before
receiving the necessary documentation from the
United States Government or the United States
Department of Veterans Affairs or its predecessor.
Upon receipt of the documentation, the exemption
shall be granted as of the date of the original
application, and the excess taxes paid shall be
refunded. Any refund of excess taxes paid shall be
limited to those paid during the 4-year period of
limitation set forth in s. 197.182(1)(e).
History.—s. 1, ch. 16298, 1933; CGL 1936 Supp.
897(1); s. 2, ch. 67-457; ss. 1, 2, ch. 69-55; s. 16, ch. 69-216;
s. 1, ch. 77-102; s. 8, ch. 84-114; s. 5, ch. 93-268; s. 1000, ch.
95-147; s. 31, ch. 95-280; s. 1, ch. 2002-271; s. 2, ch. 2005-
42; s. 28, ch. 2012-193.
Note.—Former s. 192.11.
1196.26 Exemption for real property
dedicated in perpetuity for conservation
purposes.—
(1) As used in this section:
(a) “Allowed commercial uses” means
commercial uses that are allowed by the
conservation easement encumbering the land
exempt from taxation under this section.
(b) “Conservation easement” means the
property right described in s. 704.06.
(c) “Conservation purposes” means:
1. Serving a conservation purpose, as defined
in 26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which
serves as the basis of a qualified conservation
contribution under 26 U.S.C. s. 170(h); or
2.a. Retention of the substantial natural value
of land, including woodlands, wetlands,
watercourses, ponds, streams, and natural open
spaces;
b. Retention of such lands as suitable habitat
for fish, plants, or wildlife; or
c. Retention of such lands’ natural value for
water quality enhancement or water recharge.
Chapter 196, F.S. (2017)
225
(d) “Dedicated in perpetuity” means that the
land is encumbered by an irrevocable, perpetual
conservation easement.
(2) Land that is dedicated in perpetuity for
conservation purposes and that is used exclusively
for conservation purposes is exempt from ad
valorem taxation. Such exclusive use does not
preclude the receipt of income from activities that
are consistent with a management plan when the
income is used to implement, maintain, and manage
the management plan.
(3) Land that is dedicated in perpetuity for
conservation purposes and that is used for allowed
commercial uses is exempt from ad valorem
taxation to the extent of 50 percent of the assessed
value of the land.
(4) Land that comprises less than 40
contiguous acres does not qualify for the exemption
provided in this section unless, in addition to
meeting the other requirements of this section, the
use of the land for conservation purposes is
determined by the Acquisition and Restoration
Council created in s. 259.035 to fulfill a clearly
delineated state conservation policy and yield a
significant public benefit. In making its
determination of public benefit, the Acquisition and
Restoration Council must give particular
consideration to land that:
(a) Contains a natural sinkhole or natural
spring that serves a water recharge or production
function;
(b) Contains a unique geological feature;
(c) Provides habitat for endangered or
threatened species;
(d) Provides nursery habitat for marine and
estuarine species;
(e) Provides protection or restoration of
vulnerable coastal areas;
(f) Preserves natural shoreline habitat; or
(g) Provides retention of natural open space in
otherwise densely built-up areas.
Any land approved by the Acquisition and
Restoration Council under this subsection must
have a management plan and a designated manager
who will be responsible for implementing the
management plan.
(5) The conservation easement that serves as
the basis for the exemption granted by this section
must include baseline documentation as to the
natural values to be protected on the land and may
include a management plan that details the
management of the land so as to effectuate the
conservation of natural resources on the land.
(6) Buildings, structures, and other
improvements situated on land receiving the
exemption provided in this section and the land area
immediately surrounding the buildings, structures,
and improvements must be assessed separately
pursuant to chapter 193. However, structures and
other improvements that are auxiliary to the use of
the land for conservation purposes are exempt to the
same extent as the underlying land.
(7) Land that qualifies for the exemption
provided in this section the allowed commercial
uses of which include agriculture must comply with
the most recent best management practices if
adopted by rule of the Department of Agriculture
and Consumer Services.
(8) As provided in s. 704.06(8) and (9), water
management districts with jurisdiction over lands
receiving the exemption provided in this section
have a third-party right of enforcement to enforce
the terms of the applicable conservation easement
for any easement that is not enforceable by a federal
or state agency, county, municipality, or water
management district when the holder of the
easement is unable or unwilling to enforce the terms
of the easement.
(9) The Acquisition and Restoration Council,
created in s. 259.035, shall maintain a list of
nonprofit entities that are qualified to enforce the
provisions of a conservation easement.
History.—s. 1, ch. 2009-157.
1Note.—Section 8, ch. 2009-157, provides that “[t]he
Department of Revenue may adopt emergency rules to
administer s. 196.26, Florida Statutes, as created by this act.
The emergency rules shall remain in effect for 6 months after
adoption and may be renewed during the pendency of
procedures to adopt rules addressing the subject of the
emergency rules.”
196.28 Cancellation of delinquent taxes
upon lands used for road purposes, etc.—
(1) The board of county commissioners of
each county of the state be and it is hereby given
full power and authority to cancel and discharge
any and all liens for taxes, delinquent or current,
held or owned by the county or the state, upon
lands, heretofore or hereafter, conveyed to, or
acquired by any agency, governmental subdivision
or municipality of the state, or the United States, for
road purposes, defense purposes, recreation,
reforestation or other public use; and said lands
Chapter 196, F.S. (2017)
226
shall be exempt from county taxation so long as the
same are used for such public purpose.
(2) Such cancellation shall be by resolution of
the board of county commissioners, duly adopted
and entered upon its minutes, properly describing
such lands, and setting forth the public use to which
the same are, or will be, devoted. Upon receipt of a
certified copy of such resolution, the proper
officials of the county, and of the state, are hereby
authorized, empowered and directed to make
proper entries upon the records to accomplish such
cancellation and to do all things necessary to carry
out the provisions of this section, and to make the
same effective, this section being their authority so
to do.
History.—ss. 1, 2, ch. 22845, 1945; ss. 1, 2, ch. 69-55.
Note.—Former s. 192.59.
196.29 Cancellation of certain taxes on real
property acquired by a county, school board,
charter school governing board, or community
college district board of trustees.—Whenever any
county, school board, charter school governing
board, or community college district board of
trustees of this state has heretofore acquired, or
shall hereafter acquire, title to any real property, the
taxes of all political subdivisions, as defined in s.
1.01, upon such property for the year in which title
to such property was acquired, or shall hereafter be
acquired, shall be that portion of the taxes levied or
accrued against such property for such year which
the portion of such year which has expired at the
date of such acquisition bears to the entire year, and
the remainder of such taxes for such year shall stand
canceled.
History.—s. 1, ch. 26974, 1951; s. 1, ch. 65-179; ss. 1, 2,
ch. 69-55; s. 1, ch. 69-300; s. 1, ch. 88-220; s. 2, ch. 2000-306.
Note.—Former s. 192.60.
196.295 Property transferred to exempt
governmental unit; tax payment into escrow;
taxes due from prior years.—
(1) In the event fee title to property is acquired
between January 1 and November 1 of any year by
a governmental unit exempt under this chapter by
any means except condemnation or is acquired by
any means except condemnation for use exclusively
for federal, state, county, or municipal purposes, the
taxpayer shall be required to place in escrow with
the county tax collector an amount equal to the
current taxes prorated to the date of transfer of title,
based upon the current assessment and millage rates
on the land involved. This fund shall be used to pay
any ad valorem taxes due, and the remainder of
taxes which would otherwise have been due for that
current year shall stand canceled.
(2) In the event fee title to property is acquired
by a governmental unit exempt under this chapter
by any means except condemnation or is acquired
by any means except condemnation for use
exclusively for federal, state, county, or municipal
purposes, the taxpayer is required to pay all taxes
due from prior years.
History.—s. 13, ch. 74-234; s. 1, ch. 75-103; s. 7, ch. 85-
322; s. 26, ch. 86-152; s. 15, ch. 86-300; s. 4, ch. 88-101; s. 8,
ch. 92-173.
196.31 Taxes against state properties;
notice.—Whenever lands or other property of the
state or of any agency thereof are situated within
any district, subdistrict or governmental unit for the
purpose of taxation, which said lands or any of them
or other property, are or shall be subject to special
assessments or taxes, the tax collector or other tax
collecting agency having authority to collect such
taxes or special assessments shall, upon such taxes
or special assessments becoming legally due and
payable, mail to the state agency or department
holding such land or other property, or if held by
the state, then to the Board of Trustees of the
Internal Improvement Trust Fund at Tallahassee, a
notice and make notation under the same date of
such notice on the tax roll, which said notice shall
contain a description of the lands or other property
owned by the state or its agency upon which taxes
or special assessments have been levied and are
collectible, and the amount of such special
assessments or taxes, and unless such notation of
notice on the tax roll shall have been made, any
nonpayment by the said state or its agency of taxes
or special assessments shall not constitute a
delinquency or be the basis on which the said lands
or other property may be sold for the nonpayment
of such taxes or special assessments.
History.—s. 1, ch. 15640, 1931; CGL 1936 Supp.
953(1); ss. 1, 2, ch. 69-55; ss. 27, 35, ch. 69-106.
Note.—Former s. 192.27.
196.32 Executive Office of the Governor;
consent required to certain assessments.—
When, under any law of this state heretofore or
hereafter enacted providing for the imposition of
any tax, provision is made for the payment of any
Chapter 196, F.S. (2017)
227
portion of the revenue derived from such tax by any
state officer, officers, or board, to defray expenses
incident to the enforcement and collection thereof,
no such state officer, officers, or board may pay or
agree to pay any of such funds without the express
authorization and approval of the Executive Office
of the Governor Note.—Former s. 192.51.
History.—s. 1, ch. 21919, 1943; ss. 2, 3, ch. 67-371; ss.
1, 2, ch. 69-55; ss. 31, 35, ch. 69-106; s. 94, ch. 79-190.
Chapter 197, F.S. (2017) (excerpts)
228
CHAPTER 197
TAX COLLECTIONS, SALES, AND LIENS
197.122 Lien of taxes; application.
197.162 Tax discount payment periods.
197.2421 Property tax deferral.
197.2423 Application for property tax deferral;
determination of approval or denial
by tax collector.
197.2425 Appeal of denied tax deferral.
197.252 Homestead tax deferral.
197.2524 Tax deferral for recreational
and commercial working waterfront
properties and affordable rental
housing property.
197.2526 Eligibility for tax deferral for
affordable rental housing property
197.254 Annual notification to taxpayer.
197.263 Change in ownership or use of
property.
197.292 Construction.
197.301 Penalties.
197.323 Extension of roll during adjustment
board hearings
197.122 Lien of taxes; application.—
(1) All taxes imposed pursuant to the State
Constitution and laws of this state shall be a first
lien, superior to all other liens, on any property
against which the taxes have been assessed and
shall continue in full force from January 1 of the
year the taxes were levied until discharged by
payment or until barred under chapter 95. If the
property to which the lien applies cannot be located
in the county or the sale of the property is
insufficient to pay all delinquent taxes, interest,
fees, and costs due, a personal property tax lien
applies against all other personal property of the
taxpayer in the county. However, a lien against
other personal property does not apply against
property that has been sold and is subordinate to
any valid prior or subsequent liens against such
other property. An act of omission or commission
on the part of a property appraiser, tax collector,
board of county commissioners, clerk of the circuit
court, or county comptroller, or their deputies or
assistants, or newspaper in which an advertisement
of sale may be published does not defeat the
payment of taxes, interest, fees, and costs due and
may be corrected at any time by the party
responsible in the same manner as provided by law
for performing acts in the first place. Amounts so
corrected shall be deemed to be valid ab initio and
do not affect the collection of the tax. All owners of
property are held to know that taxes are due and
payable annually and are responsible for
ascertaining the amount of current and delinquent
taxes and paying them before April 1 of the year
following the year in which taxes are assessed. A
sale or conveyance of real or personal property for
nonpayment of taxes may not be held invalid
except upon proof that:
(a) The property was not subject to taxation;
(b) The taxes were paid before the sale of
personal property; or
(c) The real property was redeemed before
receipt by the clerk of the court of full payment for
a deed based upon a certificate issued for
nonpayment of taxes, including all recording fees
and documentary stamps.
(2) A lien created through the sale of a tax
certificate may not be foreclosed or enforced in any
manner except as prescribed in this chapter.
(3) A property appraiser may also correct a
material mistake of fact relating to an essential
condition of the subject property to reduce an
assessment if to do so requires only the exercise of
judgment as to the effect of the mistake of fact on
the assessed or taxable value of the property.
(a) As used in this subsection, the term “an
essential condition of the subject property” means
a characteristic of the subject parcel, including
only:
1. Environmental restrictions, zoning
restrictions, or restrictions on permissible use;
2. Acreage;
3. Wetlands or other environmental lands that
are or have been restricted in use because of such
environmental features;
4. Access to usable land;
5. Any characteristic of the subject parcel
which, in the property appraiser’s opinion, caused
the appraisal to be clearly erroneous; or
Chapter 197, F.S. (2017) (excerpts)
229
6. Depreciation of the property that was based
on a latent defect of the property which existed but
was not readily discernible by inspection on
January 1, but not depreciation from any other
cause.
(b) The material mistake of fact may be
corrected by the property appraiser, in the same
manner as provided by law for performing the act
in the first place only within 1 year after the
approval of the tax roll pursuant to s. 193.1142. If
corrected, the tax roll becomes valid ab initio and
does not affect the enforcement of the collection of
the tax. If the correction results in a refund of taxes
paid on the basis of an erroneous assessment
included on the current year’s tax roll, the property
appraiser may request the department to pass upon
the refund request pursuant to s. 197.182 or may
submit the correction and refund order directly to
the tax collector in accordance with the notice
provisions of s. 197.182(2). Corrections to tax rolls
for previous years which result in refunds must be
made pursuant to s. 197.182.
History.—s. 129, ch. 85-342; s. 11, ch. 88-216; s.
9, ch. 91-295; s. 6, ch. 92-32; s. 1, ch. 98-167; s. 3, ch.
2011-151.
197.162 Tax discount payment periods.—
(1) For all taxes assessed on the county tax
rolls and collected by the county tax collector,
discounts for payments made before delinquency
shall be at the rate of 4 percent in the month of
November or at any time within 30 days after the
sending of the original tax notice; 3 percent in the
following month of December; 2 percent in the
following month of January; 1 percent in the
following month of February; and zero percent in
the following month of March or within 30 days
before the date of delinquency if the date of
delinquency is after April 1.
(2) If a taxpayer makes a request to have the
original tax notice corrected, the discount rate for
early payment applicable at the time of the request
applies for 30 days after the sending of the
corrected tax notice.
(3) A discount rate of 4 percent applies for 30
days after the sending of a tax notice resulting from
the action of a value adjustment board when a
corrected tax notice is issued before the taxes
become delinquent pursuant to s. 197.333.
Thereafter, the regular discount periods apply.
(4) If the discount period ends on a Saturday,
Sunday, or legal holiday, the discount period,
including the zero percent period, extends to the
next working day, if payment is delivered to the
designated collection office of the tax collector.
History.—s. 134, ch. 85-342; s. 1, ch. 92-312; s. 2, ch.
98-139; s. 6, ch. 2011-151; s. 3, ch. 2011-181.
197.2421 Property tax deferral.—
(1) If a property owner applies for a property
tax deferral and meets the criteria established in this
chapter, the tax collector shall approve the deferral
of the ad valorem taxes and non-ad valorem
assessments.
(2) Authorized property tax deferral
programs are:
(a) Homestead tax deferral.
(b) Recreational and commercial working
waterfront deferral.
(c) Affordable rental housing deferral.
(3) Ad valorem taxes, non-ad valorem
assessments, and interest deferred pursuant to this
chapter constitute a priority lien and attach to the
property in the same manner as other tax liens.
Deferred taxes, assessments, and interest, however,
are due, payable, and delinquent as provided in this
chapter.
History.—s. 11, ch. 2011-151.
197.2423 Application for property tax
deferral; determination of approval or denial by
tax collector.—
(1) A property owner is responsible for
submitting an annual application for tax deferral
with the county tax collector on or before March 31
following the year in which the taxes and non-ad
valorem assessments are assessed.
(2) Each applicant shall demonstrate
compliance with the requirements for tax deferral.
(3) The application for deferral shall be made
upon a form prescribed by the department and
provided by the tax collector. The tax collector may
require the applicant to submit other evidence and
documentation deemed necessary in considering
the application. The application form shall advise
the applicant:
(a) Of the manner in which interest is
computed.
(b) Of the conditions that must be met to
qualify for approval.
(c) Of the conditions under which deferred
taxes, assessments, and interest become due,
payable, and delinquent.
Chapter 197, F.S. (2017) (excerpts)
230
(d) That all tax deferrals pursuant to this
section constitute a priority tax lien on the
applicant’s property.
(4) Each application shall include a list of all
outstanding liens on the property and the current
value of each lien.
(5) Each applicant shall furnish proof of fire
and extended coverage insurance in an amount at
least equal to the total of all outstanding liens,
including a lien for deferred taxes, non-ad valorem
assessments, and interest, with a loss payable
clause to the tax collector.
(6) The tax collector shall consider each
annual application for a tax deferral within 45 days
after the application is filed or as soon as
practicable thereafter. The tax collector shall
exercise reasonable discretion based upon
applicable information available under this section.
A tax collector who finds that the applicant is
entitled to the tax deferral shall approve the
application and maintain the deferral records until
the tax lien is satisfied.
(7) For approved deferrals, the date of receipt
by the tax collector of the application for tax
deferral shall be used in calculating taxes due and
payable net of discounts for early payment as
provided in s. 197.162.
(8) The tax collector shall notify the property
appraiser in writing of those parcels for which taxes
have been deferred.
(9) A tax deferral may not be granted if:
(a) The total amount of deferred taxes, non-
ad valorem assessments, and interest, plus the total
amount of all other unsatisfied liens on the
property, exceeds 85 percent of the just value of the
property; or
(b) The primary mortgage financing on the
property is for an amount that exceeds 70 percent
of the just value of the property.
(10) A tax collector who finds that the
applicant is not entitled to the deferral shall send a
notice of disapproval within 45 days after the date
the application is filed, citing the reason for
disapproval. The original notice of disapproval
shall be sent to the applicant and shall advise the
applicant of the right to appeal the decision to the
value adjustment board and shall inform the
applicant of the procedure for filing such an appeal.
History.—s. 12, ch. 2011-151.
197.2425 Appeal of denied tax deferral.—
An appeal of a denied tax deferral must be made by
the property owner to the value adjustment board
on a form prescribed by the department and
furnished by the tax collector. The appeal must be
filed with the value adjustment board within 30
days after the mailing of the notice of disapproval.
The value adjustment board shall review the
application and the evidence presented to the tax
collector and, at the election of the applicant, must
hear the applicant in person, or by agent on the
applicant’s behalf, on his or her right to tax deferral.
The value adjustment board shall reverse the
decision of the tax collector and grant a tax deferral,
if in its judgment the applicant is entitled to the tax
deferral, or must affirm the decision of the tax
collector. An action by the value adjustment board
is final unless the applicant or tax collector files a
de novo proceeding for a declaratory judgment or
other appropriate proceeding in the circuit court of
the county in which the property is located within
15 days after the date of the decision.
History.—s. 4, ch. 77-301; s. 3, ch. 78-161; s. 21,
ch. 79-334; s. 146, ch. 85-342; s. 161, ch. 91-112; s.
1008, ch. 95-147; s. 6, ch. 98-139; s. 13, ch. 2011-151.
Note.—Former s. 197.0166; s. 197.253.
197.252 Homestead tax deferral.—
(1) Any person who is entitled to claim
homestead tax exemption under s. 196.031(1) may
apply to defer payment of a portion of the combined
total of the ad valorem taxes, non-ad valorem
assessments, and interest accumulated on a tax
certificate. Any applicant who is entitled to receive
the homestead tax exemption but has waived it for
any reason shall furnish a certificate of eligibility to
receive the exemption. Such certificate shall be
prepared by the county property appraiser upon
request of the taxpayer.
(2)(a) Approval of an application for
homestead tax deferral shall defer the combined
total of ad valorem taxes and non-ad valorem
assessments:
1. Which exceeds 5 percent of the applicant’s
household income for the prior calendar year if the
applicant is younger than 65 years old;
12. Which exceeds 3 percent of the
applicant’s household income for the prior calendar
year if the applicant is 65 years old or older; or
13. In its entirety if the applicant’s household
income:
Chapter 197, F.S. (2017) (excerpts)
231
a. For the previous calendar year is less than
$10,000; or
b. Is less than the designated amount for the
additional homestead exemption under s. 196.075
and the applicant is 65 years old or older.
(b) The household income of an applicant
who applies for a tax deferral before the end of the
calendar year in which the taxes and non-ad
valorem assessments are assessed shall be for the
current year, adjusted to reflect estimated income
for the full calendar year period. The estimate of a
full year’s household income shall be made by
multiplying the household income received to the
date of application by a fraction, the numerator
being 365 and the denominator being the number
of days expired in the calendar year to the date of
application.
(3) The property appraiser shall promptly
notify the tax collector if there is a change in
ownership or the homestead exemption has been
denied on property that has been granted a tax
deferral.
History.—s. 3, ch. 77-301; s. 2, ch. 78-161; s. 20,
ch. 79-334; s. 145, ch. 85-342; s. 1, ch. 89-328; s. 1007,
ch. 95-147; s. 5, ch. 98-139; s. 1, ch. 2006-47; s. 8, ch.
2006-69; s. 7, ch. 2007-339; s. 15, ch. 2011-151; s. 3,
ch. 2012-57.
1Note.—Section 7, ch. 2007-339, amended s.
197.252(2)(b); s. 1, ch. 2007-339, provided
authorization for adoption of emergency rules to
implement ch. 2007-339. Section 15, ch. 2011-151,
deleted paragraph (2)(b) and added substantially similar
material at subparagraphs (2)(a)2. and 3. Section 1, ch.
2007-339, provides that:
“(1) The executive director of the Department of
Revenue is authorized, and all conditions are deemed
met, to adopt emergency rules under ss. 120.536(1) and
120.54(4), Florida Statutes, for the purpose of
implementing this act.
“(2) In anticipation of implementing this act, the
executive director of the Department of Revenue is
authorized, and all conditions are deemed met, to adopt
emergency rules under ss. 120.536(1) and 120.54(4),
Florida Statutes, for the purpose of making necessary
changes and preparations so that forms, methods, and
data records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12, and 14
. . . of this act become law.
“(3) Notwithstanding any other provision of law,
such emergency rules shall remain in effect for 18
months after the date of adoption and may be renewed
during the pendency of procedures to adopt rules
addressing the subject of the emergency rules.”
Note.—Former s. 197.0165.
197.2524 Tax deferral for recreational and
commercial working waterfront properties and
affordable rental housing property.—
(1) This section applies to:
(a) Recreational and commercial working
waterfront properties if the owners are engaging in
the operation, rehabilitation, or renovation of such
properties in accordance with guidelines
established in this section.
(b) Affordable rental housing, if the owners
are engaging in the operation, rehabilitation, or
renovation of such properties in accordance with
the guidelines provided in part VI of chapter 420.
(2) The board of county commissioners of
any county or the governing authority of a
municipality may adopt an ordinance to authorize
the deferral of ad valorem taxes and non-ad
valorem assessments for properties described in
subsection (1).
(3) The ordinance shall designate the
percentage or amount of the deferral and the type
and location of the property and may require the
property to be located within a particular
geographic area or areas of the county or
municipality. For property defined in s. 342.07(2)
as “recreational and commercial working
waterfront,” the ordinance may specify the type of
public lodging establishments that qualify.
(4) The ordinance must specify that such
deferrals apply only to taxes or assessments levied
by the unit of government granting the deferral.
However, a deferral may not be granted for taxes or
assessments levied for the payment of bonds or for
taxes authorized by a vote of the electors pursuant
to s. 9(b) or s. 12, Art. VII of the State Constitution.
(5) The ordinance must specify that any
deferral granted remains in effect regardless of any
change in the authority of the county or
municipality to grant the deferral. In order to retain
the deferral, the use and ownership of the property
must remain as it was when the deferral was
granted for the period in which the deferral
remains.
(6)(a) If an application for deferral is granted
on property that is located in a community
redevelopment area, the amount of taxes eligible
for deferral is limited, as provided for in paragraph
(b), if:
1. The community redevelopment agency has
previously issued instruments of indebtedness that
Chapter 197, F.S. (2017) (excerpts)
232
are secured by increment revenues on deposit in the
community redevelopment trust fund; and
2. Those instruments of indebtedness are
associated with the real property applying for the
deferral.
(b) If paragraph (a) applies, the deferral
applies only to the amount of taxes in excess of the
amount that must be deposited into the community
redevelopment trust fund by the entity granting the
deferral based upon the taxable value of the
property upon which the deferral is being granted.
Once all instruments of indebtedness that existed at
the time the deferral was originally granted are no
longer outstanding or have otherwise been
defeased, this paragraph no longer applies.
(c) If a portion of the taxes on a property was
not eligible for deferral under paragraph (b), the
community redevelopment agency shall notify the
property owner and the tax collector 1 year before
the debt instruments that prevented the taxes from
being deferred are no longer outstanding or
otherwise defeased.
(d) The tax collector shall notify a community
redevelopment agency of any tax deferral that has
been granted on property located within the
community redevelopment area of that agency.
(e) Issuance of a debt obligation after the date
a deferral has been granted does not reduce the
amount of taxes eligible for deferral.
History.—s. 14, ch. 2005-157; s. 4, ch. 2006-220;
s. 16, ch. 2011-151.
Note.—Former s. 197.303.
197.2526 Eligibility for tax deferral for
affordable rental housing property.—The tax
deferral authorized by s. 197.2524 applies only on
a pro rata basis to the ad valorem taxes levied on
residential units within a property which meet the
following conditions:
(1) Units for which the monthly rent along
with taxes, insurance, and utilities does not exceed
30 percent of the median adjusted gross annual
income as defined in s. 420.0004 for the households
described in subsection (2).
(2) Units that are occupied by extremely-low-
income persons, very-low-income persons, low-
income persons, or moderate-income persons as
these terms are defined in s. 420.0004.
History.—s. 6, ch. 2007-198; s. 17, ch. 2011-151.
Note.—Former s. 197.3071.
197.254 Annual notification to taxpayer.—
(1) The tax collector shall notify the taxpayer
of each parcel appearing on the real property
assessment roll of the right to defer payment of
taxes and non-ad valorem assessments and interest
on homestead property pursuant to s. 197.252.
(2) On or before November 1 of each year, the
tax collector shall notify each taxpayer to whom a
tax deferral has been previously granted of the
accumulated sum of deferred taxes, non-ad valorem
assessments, and interest outstanding.
History.—s. 5, ch. 77-301; s. 22, ch. 79-334; s. 57,
ch. 82-226; s. 147, ch. 85-342; s. 2, ch. 89-328; s. 3, ch.
92-312; s. 12, ch. 93-132; s. 18, ch. 2011-151.
Note.—Former s. 197.0167.
197.263 Change in ownership or use of
property.—
(1) If there is a change in use or ownership of
tax-deferred property such that the owner is no
longer eligible for the tax deferral granted, or the
owner fails to maintain the required fire and
extended insurance coverage, the total amount of
deferred taxes and interest for all years is due and
payable November 1 of the year in which the
change occurs or on the date failure to maintain
insurance occurs. Payment is delinquent on April 1
of the year following the year in which the change
in use or failure to maintain insurance occurs.
However, if the change in ownership is to a
surviving spouse and the spouse is eligible to
maintain the tax deferral on such property, the
surviving spouse may continue the deferment of
previously deferred taxes and interest pursuant to
this chapter.
(2) Whenever the property appraiser
discovers that there has been a change in the
ownership or use of property that has been granted
a tax deferral, the property appraiser shall notify the
tax collector in writing of the date such change
occurs, and the tax collector shall collect any taxes,
assessments, and interest due.
(3) During any year in which the total amount
of deferred taxes, interest, assessments, and all
other unsatisfied liens on the homestead exceeds 85
percent of the just value of the homestead, the tax
collector shall notify the owner that the portion of
taxes, interest, and assessments which exceeds 85
percent of the just value of the homestead is due
and payable within 30 days after the notice is sent.
Failure to pay the amount due causes the total
Chapter 197, F.S. (2017) (excerpts)
233
amount of deferred taxes, interest, and assessments
to become delinquent.
(4) Each year, upon notification, each owner
of property on which taxes, interest, and
assessments have been deferred shall submit to the
tax collector a list of, and the current value of, all
outstanding liens on the owner’s homestead.
Failure to respond to this notification within 30
days causes the total amount of deferred taxes,
interest, and assessments to become payable within
30 days.
(5) If deferred taxes, interest, and
assessments become delinquent, the tax collector
shall sell a tax certificate for the delinquent taxes,
interest, and assessments in the manner provided by
s. 197.432.
History.—s. 7, ch. 77-301; s. 5, ch. 78-161; s. 149,
ch. 85-342; s. 5, ch. 92-312; s. 1009, ch. 95-147; s. 20,
ch. 2011-151.
Note.—Former s. 197.0169.
197.292 Construction.—This chapter does
not:
(1) Prohibit the collection of personal
property taxes that become a lien against tax-
deferred property;
(2) Defer payment of special assessments to
benefited property other than those specifically
allowed to be deferred; or
(3) Affect any provision of any mortgage or
other instrument relating to property requiring a
person to pay ad valorem taxes or non-ad valorem
assessments.
History.—s. 10, ch. 77-301; s. 152, ch. 85-342; s.
6, ch. 89-328; s. 23, ch. 2011-151.
Note.—Former s. 197.0172.
197.301 Penalties.—
(1) The following penalties shall be imposed
on any person who willfully files incorrect
information for a tax deferral:
(a) The person shall pay the total amount of
deferred taxes and non-ad valorem assessments
subject to collection pursuant to the uniform
method of collection set forth in s. 197.3632, and
interest, which amount shall immediately become
due.
(b) The person shall be disqualified from
filing a tax deferral application for the next 3 years.
(c) The person shall pay a penalty of 25
percent of the total amount of deferred taxes, non-
ad valorem assessments subject to collection
pursuant to the uniform method of collection set
forth in s. 197.3632, and interest.
(2) Any person against whom the penalties
prescribed in this section have been imposed may
appeal the penalties imposed to the value
adjustment board within 30 days after the penalties
are imposed.
History.—s. 11, ch. 77-301; s. 153, ch. 85-342; s.
162, ch. 91-112; s. 24, ch. 2011-151.
Note.—Former s. 197.0173.
197.323 Extension of roll during
adjustment board hearings.—
(1) Notwithstanding the provisions of s.
193.122, the board of county commissioners may,
upon request by the tax collector and by majority
vote, order the roll to be extended prior to
completion of value adjustment board hearings, if
completion thereof would otherwise be the only
cause for a delay in the issuance of tax notices
beyond November 1. For any parcel for which tax
liability is subsequently altered as a result of board
action, the tax collector shall resolve the matter by
following the same procedures used for correction
of errors. However, approval by the department is
not required for refund of overpayment made
pursuant to this section.
(2) A tax certificate or warrant shall not be
issued under s. 197.413 or s. 197.432 with respect
to delinquent taxes on real or personal property for
the current year if a petition currently filed with
respect to such property has not received final
action by the value adjustment board.
History.—s. 156, ch. 85-342; s. 163, ch. 91-112.
Chapter 200, F.S. (2017) (excerpts)
234
CHAPTER 200
DETERMINATION OF
MILLAGE
200.011 Duty of county commissioners
and school board in setting rate of
taxation.
200.069 Notice of proposed property taxes
and non-ad valorem assessments.
200.011 Duty of county commissioners
and school board in setting rate of taxation.—
(1) The county commissioners shall
determine the amount to be raised for all county
purposes, except for county school purposes, and
shall enter upon their minutes the rates to be
levied for each fund respectively, together with
the rates certified to be levied by the board of
county commissioners for use of the county,
special taxing district, board, agency, or other
taxing unit within the county for which the board
of county commissioners is required by law to
levy taxes.
(2) The county commissioners shall
ascertain the aggregate rate necessary to cover all
such taxes and certify the same to the property
appraiser within 30 days after the adjournment of
the value adjustment board. The property
appraiser shall carry out the full amount of taxes
for all county purposes, except for school
purposes, under one heading in the assessment
roll to be provided for that purpose, and the
county commissioners shall notify the clerk and
auditor and tax collector of the county of the
amounts to be apportioned to the different
accounts out of the total taxes levied for all
purposes.
(3) The county depository, in issuing
receipts to the tax collector, shall state in each of
his or her receipts, which shall be in duplicate, the
amount deposited to each fund out of the deposits
made with it by the tax collector. When any such
receipts shall be given to the tax collector by the
county depository, the tax collector shall
immediately file one of the same with the clerk
and auditor of the county, who shall credit the
same to the tax collector with the amount thereof
and make out and deliver to the tax collector a
certificate setting forth the payment in detail, as
shown by the receipt of the county depository.
(4) The county commissioners and school
board shall file written statements with the
property appraiser setting forth the boundary of
each special school district and the district or
territory in which other special taxes are to be
assessed, and the property appraiser shall, upon
receipt of such statements and orders from the
board of county commissioners and school board
setting forth the rate of taxation to be levied on
the real and personal property therein, proceed to
assess such property and enter the taxes thereon
in the assessment rolls to be provided for that
purpose.
(5) The property appraiser shall designate
and separately identify by certificate to the tax
collector the rate of taxation to be levied for the
use of the county and school board and the total
rate of taxation for all other taxing authorities in
the county.
(6) The board of county commissioners
shall certify to the property appraiser and tax
collector the millage rates to be levied for the use
of the county and special taxing districts, boards,
and authorities and all other taxing units within
the county for which the board of county
commissioners is required by law to levy taxes.
The district school board, each municipality, and
the governing board or governing authority of
each special taxing district or other taxing unit
within the county the taxes of which are assessed
on the tax roll prepared by the property appraiser,
but for which the board of county commissioners
is not required by law to levy taxes, shall certify
to the property appraiser and tax collector the
millage rate set by such board, municipality,
authority, special taxing district, or taxing unit.
The certifications required by this subsection
shall be made within 30 days after the value
adjustment board adjourns.
History.—s. 2, ch. 4885, 1901; GS 532; s. 30, ch.
5596, 1907; RGS 731; CGL 937; s. 6, ch. 20722, 1941; s.
1, ch. 67-227; s. 1, ch. 67-512; ss. 1, 2, ch. 69-55; s. 1, ch.
69-300; s. 36, ch. 71-355; s. 18, ch. 76-133; s. 1, ch. 77-
102; s. 1, ch. 77-248; s. 90, ch. 79-400; s. 71, ch. 82-226; s.
164, ch. 91-112; s. 1048, ch. 95-147.
Note.—Former s. 193.31.
Chapter 200, F.S. (2017) (excerpts)
235
200.069 Notice of proposed property
taxes and non-ad valorem assessments.—
Pursuant to s. 200.065(2)(b), the property
appraiser, in the name of the taxing authorities
and local governing boards levying non-ad
valorem assessments within his or her jurisdiction
and at the expense of the county, shall prepare
and deliver by first-class mail to each taxpayer to
be listed on the current year’s assessment roll a
notice of proposed property taxes, which notice
shall contain the elements and use the format
provided in the following form. Notwithstanding
the provisions of s. 195.022, no county officer
shall use a form other than that provided herein.
The Department of Revenue may adjust the
spacing and placement on the form of the
elements listed in this section as it considers
necessary based on changes in conditions
necessitated by various taxing authorities. If the
elements are in the order listed, the placement of
the listed columns may be varied at the discretion
and expense of the property appraiser, and the
property appraiser may use printing technology
and devices to complete the form, the spacing,
and the placement of the information in the
columns. A county officer may use a form other
than that provided by the department for purposes
of this part, but only if his or her office pays the
related expenses and he or she obtains prior
written permission from the executive director of
the department; however, a county officer may
not use a form the substantive content of which is
at variance with the form prescribed by the
department. The county officer may continue to
use such an approved form until the law that
specifies the form is amended or repealed or until
the officer receives written disapproval from the
executive director.
(1) The first page of the notice shall read:
NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAY—THIS IS NOT A BILL
The taxing authorities which levy property
taxes against your property will soon hold
PUBLIC HEARINGS to adopt budgets and tax
rates for the next year.
The purpose of these PUBLIC HEARINGS is
to receive opinions from the general public and to
answer questions on the proposed tax change and
budget PRIOR TO TAKING FINAL ACTION.
Each taxing authority may AMEND OR
ALTER its proposals at the hearing.
(2)(a) The notice shall include a brief legal
description of the property, the name and mailing
address of the owner of record, and the tax
information applicable to the specific parcel in
question. The information shall be in columnar
form. There shall be seven column headings
which shall read: “Taxing Authority,” “Your
Property Taxes Last Year,” “Last Year’s
Adjusted Tax Rate (Millage),” “Your Taxes This
Year IF NO Budget Change Is Adopted,” “Tax
Rate This Year IF PROPOSED Budget Is
Adopted (Millage),” “Your Taxes This Year IF
PROPOSED Budget Change Is Adopted,” and
“A Public Hearing on the Proposed Taxes and
Budget Will Be Held:.”
(b) As used in this section, the term “last
year’s adjusted tax rate” means the rolled-back
rate calculated pursuant to s. 200.065(1).
(3) There shall be under each column
heading an entry for the county; the school
district levy required pursuant to s. 1011.60(6);
other operating school levies; the municipality or
municipal service taxing unit or units in which the
parcel lies, if any; the water management district
levying pursuant to s. 373.503; the independent
special districts in which the parcel lies, if any;
and for all voted levies for debt service applicable
to the parcel, if any.
(4) For each entry listed in subsection (3),
there shall appear on the notice the following:
(a) In the first column, a brief, commonly
used name for the taxing authority or its
governing body. The entry in the first column for
the levy required pursuant to s. 1011.60(6) shall
be “By State Law.” The entry for other operating
school district levies shall be “By Local Board.”
Both school levy entries shall be indented and
preceded by the notation “Public Schools:”. For
each voted levy for debt service, the entry shall
be “Voter Approved Debt Payments.”
(b) In the second column, the gross amount
of ad valorem taxes levied against the parcel in
the previous year. If the parcel did not exist in the
previous year, the second column shall be blank.
(c) In the third column, last year’s adjusted
tax rate or, in the case of voted levies for debt
Chapter 200, F.S. (2017) (excerpts)
236
service, the tax rate previously authorized by
referendum.
(d) In the fourth column, the gross amount
of ad valorem taxes which will apply to the parcel
in the current year if each taxing authority levies
last year’s adjusted tax rate or, in the case of voted
levies for debt service, the amount previously
authorized by referendum.
(e) In the fifth column, the tax rate that each
taxing authority must levy against the parcel to
fund the proposed budget or, in the case of voted
levies for debt service, the tax rate previously
authorized by referendum.
(f) In the sixth column, the gross amount of
ad valorem taxes that must be levied in the current
year if the proposed budget is adopted.
(g) In the seventh column, the date, the
time, and a brief description of the location of the
public hearing required pursuant to s.
200.065(2)(c).
(5) Following the entries for each taxing
authority, a final entry shall show: in the first
column, the words “Total Property Taxes:” and in
the second, fourth, and sixth columns, the sum of
the entries for each of the individual taxing
authorities. The second, fourth, and sixth columns
shall, immediately below said entries, be labeled
Column 1, Column 2, and Column 3,
respectively. Below these labels shall appear, in
boldfaced type, the statement: SEE REVERSE
SIDE FOR EXPLANATION.
(6)(a) The second page of the notice shall
state the parcel’s market value and for each taxing
authority that levies an ad valorem tax against the
parcel:
1. The assessed value, value of exemptions,
and taxable value for the previous year and the
current year.
2. Each assessment reduction and
exemption applicable to the property, including
the value of the assessment reduction or
exemption and tax levies to which they apply.
(b) The reverse side of the second page shall
contain definitions and explanations for the
values included on the front side.
(7) The following statement shall appear
after the values listed on the front of the second
page:
If you feel that the market value of your
property is inaccurate or does not reflect fair
market value, or if you are entitled to an
exemption or classification that is not reflected
above, contact your county property appraiser at
...(phone number)... or ...(location)....
If the property appraiser’s office is unable to
resolve the matter as to market value,
classification, or an exemption, you may file a
petition for adjustment with the Value
Adjustment Board. Petition forms are available
from the county property appraiser and must be
filed ON OR BEFORE ...(date)....
(8) The reverse side of the first page of the
form shall read:
EXPLANATION
*COLUMN 1—“YOUR PROPERTY TAXES
LAST YEAR”
This column shows the taxes that applied last year
to your property. These amounts were based on
budgets adopted last year and your property’s
previous taxable value.
*COLUMN 2—“YOUR TAXES IF NO
BUDGET CHANGE IS ADOPTED”
This column shows what your taxes will be this
year IF EACH TAXING AUTHORITY DOES
NOT CHANGE ITS PROPERTY TAX LEVY.
These amounts are based on last year’s budgets
and your current assessment.
*COLUMN 3—“YOUR TAXES IF PROPOSED
BUDGET CHANGE IS ADOPTED”
This column shows what your taxes will be this
year under the BUDGET ACTUALLY
PROPOSED by each local taxing authority. The
proposal is NOT final and may be amended at the
public hearings shown on the front side of this
notice. The difference between columns 2 and 3
is the tax change proposed by each local taxing
authority and is NOT the result of higher
assessments.
*Note: Amounts shown on this form do NOT
reflect early payment discounts you may have
received or may be eligible to receive. (Discounts
are a maximum of 4 percent of the amounts
shown on this form.)
(9) The bottom portion of the notice shall
further read in bold, conspicuous print:
Chapter 200, F.S. (2017) (excerpts)
237
“Your final tax bill may contain non-ad
valorem assessments which may not be
reflected on this notice such as
assessments for roads, fire, garbage,
lighting, drainage, water, sewer, or other
governmental services and facilities
which may be levied by your county, city,
or any special district.”
(10)(a) If requested by the local governing
board levying non-ad valorem assessments and
agreed to by the property appraiser, the notice
specified in this section may contain a notice of
proposed or adopted non-ad valorem
assessments. If so agreed, the notice shall be
titled:
NOTICE OF PROPOSED PROPERTY TAXES
AND PROPOSED OR ADOPTED
NON-AD VALOREM ASSESSMENTS
DO NOT PAY—THIS IS NOT A BILL
There must be a clear partition between the notice
of proposed property taxes and the notice of
proposed or adopted non-ad valorem
assessments. The partition must be a bold,
horizontal line approximately 1/8-inch thick. By
rule, the department shall provide a format for the
form of the notice of proposed or adopted non-ad
valorem assessments which meets the following
minimum requirements:
1. There must be subheading for columns
listing the levying local governing board, with
corresponding assessment rates expressed in
dollars and cents per unit of assessment, and the
associated assessment amount.
2. The purpose of each assessment must
also be listed in the column listing the levying
local governing board if the purpose is not clearly
indicated by the name of the board.
3. Each non-ad valorem assessment for
each levying local governing board must be listed
separately.
4. If a county has too many municipal
service benefit units or assessments to be listed
separately, it shall combine them by function.
5. A brief statement outlining the
responsibility of the tax collector and each
levying local governing board as to any non-ad
valorem assessment must be provided on the
form, accompanied by directions as to which
office to contact for particular questions or
problems.
(b) If the notice includes all adopted non-ad
valorem assessments, the provisions contained in
subsection (9) shall not be placed on the notice.
History.—s. 26, ch. 80-274; s. 15, ch. 82-154; s. 12, ch.
82-226; s. 10, ch. 82-385; s. 13, ch. 83-204; s. 3, ch. 84-
371; s. 212, ch. 85-342; s. 12, ch. 90-343; ss. 137, 167,
ch. 91-112; s. 2, ch. 92-163; s. 17, ch. 93-132; s. 53, ch.
94-232; s. 67, ch. 94-353; s. 1482, ch. 95-147; s. 26, ch.
97-255; s. 4, ch. 98-167; s. 4, ch. 2001-137; s. 7, ch.
2002-18; s. 912, ch. 2002-387; s. 1, ch. 2009-165; s. 30,
ch. 2010-5.
Chapter 12D-5, F.A.C.
238
CHAPTER 12D-5
AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS
12D-5.001 Agricultural Classification, Definitions
12D-5.002 Purchase Price Paid as a Factor in Determining Agricultural Classification
12D-5.003 Dwellings on Agriculturally Classified Land
12D-5.004 Applicability of Other Factors to Classification of Agricultural Lands
12D-5.005 Outdoor Recreational or Park Lands
12D-5.010 Definitions
12D-5.011 Assessment of Oil, Mineral and Other Subsurface Rights
12D-5.012 Liens on Subsurface Rights
12D-5.014 Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park
Property Assessed Under
Section 193.501, F.S.
12D-5.001 Agricultural Classification, Definitions.
(1) For the purposes of Section 193.461, F.S., agricultural purposes does not include the wholesaling,
retailing or processing of farm products, such as by a canning factory.
(2) Good faith commercial agricultural use of property is defined as the pursuit of an agricultural
activity for a reasonable profit or at least upon a reasonable expectation of meeting investment cost and
realizing a reasonable profit. The profit or reasonable expectation thereof must be viewed from the
standpoint of the fee owner and measured in light of his investment.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461 FS. History–New 10-12-76,
Formerly 12D-5.01.
12D-5.002 Purchase Price Paid as a Factor in Determining Agricultural Classification.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 195.032 FS. History–New
10-12-76, Amended 11-10-77, Formerly 12D-5.02, Repealed 9-19-17.
12D-5.003 Dwellings on Agriculturally Classified Land.
The property appraiser shall not deny agricultural classification solely because of the mai ntenance of a
dwelling on a part of the lands used for agricultural purposes, nor shall the agricultural classification
disqualify the land for homestead exemption. So long as the dwelling is an integral part of the entire
agricultural operation, the land it occupies shall be considered agricultural in nature. However, such
dwellings and other improvements on the land shall be assessed under Section 193.011, F.S., at their just
value and added to the agriculturally assessed value of the land.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461 FS. History–New 10-12-76,
Formerly 12D-5.03.
12D-5.004 Applicability of Other Factors to Classification of Agricultural Lands.
(1) Other factors enumerated by the court in Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which
the property appraiser may consider, but to which he is not limited, are:
(a) Opinions of appropriate experts in the fields;
(b) Business or occupation of owner; (Note that this cannot be considered over and above, or to the
exclusion of, the actual use of the property.) (See AGO 70-123.)
(c) The nature of the terrain of the property;
(d) Economic merchantability of the agricultural product; and
(e) The reasonably attainable economic salability of the product within a reasonable future time for
the particular agricultural product.
Chapter 12D-5, F.A.C.
239
(2) Other factors that are recommended to be considered are:
(a) Zoning (other then Section 193.461, F.S.), applicable to the land;
(b) General character of the neighborhood;
(c) Use of adjacent properties;
(d) Proximity of subject properties to a metropolitan area and services;
(e) Principal domicile of the owner and family;
(f) Date of acquisition;
(g) Agricultural experience of the person conducting agricultural operations;
(h) Participation in governmental or private agricultural programs or activities;
(i) Amount of harvest for each crop;
(j) Gross sales from the agricultural operation;
(k) Months of hired labor; and
(l) Inventory of buildings and machinery and the condition of the same.
(3) A minimum acreage cannot be required for agricultural assessment in determining whether the use
of the land for agricultural purposes is bona fide.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 213.05 FS. History–New 10-
12-76, Amended 11-10-77, Formerly 12D-5.04, Amended 11-1-12.
12D-5.005 Outdoor Recreational or Park Lands.
The recreational use must be non-commercial. The term “non-commercial” would not prohibit the
imposition of a fee or charge to use the recreational or park facility so long as the fee or charge is calculated
solely to defray the reasonable expenses of maintaining the land for recreational or park purposes. Since
public access is necessarily a prerequisite to classification and tax treatment under Section 193.501, F.S.,
and Article VII, Section 4, Florida Constitution, the Trustees of the Internal Improvement Trust Fund or
the governing board of a county or delegated municipality, as the case may be, in their discretion need not
accept an instrument conveying development rights or establishing a covenant under the statute. In all
cases, the tax treatment provided by Section 193.501, F.S., shall continue only so long as the lands are
actually used for outdoor recreational or park purposes. Since all property is assessed as o f its status on
January 1 of the tax year, if the instrument conveying the development rights or establishing the covenant
is not accepted by the appropriately authorized body on or before January 1 of the tax year, then special
treatment under Section 193.501, F.S., would not be available for that tax year. When special treatment
under the statute is to be granted because of a covenant, such special treatment shall be granted only if the
covenant extends for a period of ten or more years from January 1 of each year for which such special
treatment assessment is made; however, recognition of the restriction and length of any covenant
extending less than 10 years shall be made in assessing the just value of the land under Section 193.011,
F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.501 FS. History –New
10-12-76, Amended 11-10-77, Formerly 12D-5.05, Amended 12-31-98.
12D-5.010 Definitions.
Unless otherwise stated or unless otherwise clearly indicated by the context in which a particular term is
used, all terms used in this chapter shall have the same meanings as are attributed to them in the current
Florida Statutes. In this connection, reference is made to the definitions in Sections 192.001, 211.01 and
211.30, F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.461, 193.481, 211.01,
211.30 FS. History–New 2-10-82, Formerly 12D-5.10.
12D-5.011 Assessment of Oil, Mineral and Other Subsurface Rights.
(1) All oil, mineral, gas, and other subsurface rights in and to real property, which have been sold or
otherwise transferred by the owner of the real property, or retained or acquired through reservation or
Chapter 12D-5, F.A.C.
240
otherwise, shall be appraised and taxed separately from the fee or other interest in the fee. Thi s tax is
against those who benefit from the possession of the subsurface rights. When such subsurface rights are
leased, the tax burden falls on the lessee, not on the lessor who owns the rights outright in perpetuity.
(a) When the subsurface rights in land have been transferred by the fee owner, or retained or acquired
by other than the surface owner, it is the duty of the property appraiser to use reasonable means to
determine the name of the record title owner from the public records of the county.
(b) When subsurface rights have been separated from the fee, the property appraiser shall make a
separate entry on the assessment roll indicating the assessment of the subsurface rights which have been
separated from the fee. The property appraiser may describe and enter these subsurface rights on the roll
in the same manner in which they were conveyed. This entry shall immediately follow, in the same section,
township, and range, the entry listing the record title owner of the surface fee insofar as is practicable.
(2) At the request of a real property owner who also owns the oil, mineral, and other subsurface rights
to the same property, the property appraiser shall assess the subsurface rights separately from the
remainder of the real estate. Such request shall be filed with the property appraiser on or before April 1.
Failure to do so relieves the appraiser of the duty to assess subsurface rights separately from the remainder
of the real estate owned by the owner of such subsurface rights.
(3) All subsurface rights are to be assessed on the basis of just value. The combined value of the
subsurface rights, the undisposed subsurface interests, and the remaining surface interests shall not exceed
the full just value of the fee title of the land inclusive of such subsurface rights.
(a) Any fractional subsurface interest in a parcel must be assessed against the entire parcel, not against
a fraction of the parcel. For example, a one-fourth interest in the subsurface rights on 40 acres is assessed
as a fractional interest on the entire 40 acres, not as an interest on 10 acres.
(b) Just value, or fair market value, of subsurface rights may be determined by comparable sales. In
determining the value of such subsurface rights, the property appraiser may apply the methods provided
by law, including consideration of the amounts paid for mineral, oil, and other subsurface rights in the
area as reflected by the public records.
(c) The cost approach to value may be used to determine the assessed value of a mineral or subsurface
right. Where comparable sales or market information is unavailable, and the lease transaction is reasonably
contemporary, arm’s length, and the contract rent appears to reflect market value, the property appraiser
may consider the total value of the contract and discount it to present value as a means of determining just
value.
(4) At such time as all mineral assets shall be deemed depleted under present technology or upon a
final decree by a court or action or ruling by a quasi-judicial body of competent jurisdiction ordering that
no further extraction of minerals will be permitted, the property appraiser shall reduce the assessment of
such subsurface rights in accordance with existing circumstances. However, as long as such interests
remain, they shall continue to be separately assessed.
(5) Insofar as they may be applied, statutes and regulations not conflicting with the provisions of this
chapter pertaining to the assessment and collection of ad valorem taxes on real property, shall apply to the
separate assessment and taxation of subsurface rights.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 193.062, 193.114(2),
193.481 FS. History–New 2-10-82, Formerly 12D-5.11.
12D-5.012 Liens on Subsurface Rights.
(1) Tax certificates and tax liens may be acquired, purchased, transferred and enforced, and tax deeds
issued encumbering subsurface rights as they are on real property. Except that in the case of a tax lien on
leased subsurface rights where mineral rights are leased or otherwise t ransferred for a term of years, the
lien shall be a personal liability of the lessee and shall be a lien against all property of the lessee.
(2) The owner of subsurface rights shall, by recording with the clerk of the circuit court his name,
address and the legal description of the property in which he has a subsurface interest, be entitled to
notification, by registered mail with return receipt requested, of:
Chapter 12D-5, F.A.C.
241
(a) Non-payment of taxes by the surface owner, or the sale of tax certificates affecting the surface;
(b) Or applications for a tax deed for the surface interest;
(c) Or any foreclosure proceedings thereon.
(3) No tax deed nor foreclosure proceedings shall affect the subsurface owner’s interest if he has filed
with the clerk of the circuit court and such notice as described above is not given.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.481, 211.18 FS. History–New 2-
10-82, Formerly 12D-5.12.
12D-5.014 Conservation Easement, Environmentally Endangered or Outdoor Recreational or
Park Property Assessed Under Section 193.501, F.S.
(1) To apply for the assessment of lands subject to a conservation easement, environmentally
endangered lands, or lands used for outdoor recreational or park purposes when land development rights
have been conveyed or conservation restrictions have been covenanted, a property owner must submit an
original application to the property appraiser by March 1, as outlined in Section 193.501, F.S.
(2) The Department prescribes Form DR-482C, Land Used for Conservation, Assessment Application,
and incorporated by reference in Rule 12D-16.002, F.A.C., for property owners to apply for the assessment
in Section 193.501, F.S.
(3) The Department prescribes Form DR-482CR, Land Used for Conservation, Assessment
Reapplication, incorporated by reference in Rule 12D-16.002, F.A.C., for property owners to reapply for
the assessment after the first year a property is assessed under Section 193.501, F.S., when the property
owner and use have not changed. The property owner must compl ete and return the reapplication to the
property appraiser by March 1.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.501, 213.05 FS. History–New 11-
1-12.
Chapter 12D-6, F.A.C.
242
CHAPTER 12D-6
MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION
CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS
12D-6.001 Mobile Homes and Prefabricated or Modular Housing Units Defined
12D-6.002 Assessment of Mobile Homes
12D-6.003 Recreational Vehicle Type Units; Determination of Permanently Affixed
12D-6.004 Prefabricated or Modular Housing Units – Realty or Tangible Personal Property
12D-6.005 Pollution Control Devices
12D-6.006 Fee Time-Share Real Property
12D-6.001 Mobile Homes and Prefabricated or Modular Housing Units Defined.
(1) Mobile homes are vehicles which satisfy the following:
(a) Manufactured upon a chassis or under carriage as an integral part thereof; and
(b) Without independent motive power; and
(c) Designed and equipped to provide living and sleeping facilities for use as a home, residence, or
apartment; or designed for operation over streets and highways.
(d) The definition of “mobile home” shall be as defined under Sections 320.01(2) and 723.003(3), F.S.
(1989) and under paragraph 12A-1.007(11)(a), F.A.C.
(2) A prefabricated or modular housing unit or portion thereof, is a structure not manufactured upon
an integral chassis or under carriage for travel over the highways, even though transported over the
highways as a complete structure or portion thereof, to a site for erection or use.
(3) “Permanently affixed.” A mobile home shall be considered “permanently affixed” if it is tied down
and connected to the normal and usual utilities, and if the owner of the mobile home is also the owner of
the land to which it is affixed.
(4) The “owner” of a mobile home shall be considered the same as the owner of the land for purposes
of this rule chapter if all of the owners of the mobile home are also owners of the land, either jointly or as
tenants in common. This definition shall apply even though other persons, either jointly or as tenants in
common, also own the land but do not own the mobile home. The owners of the realty must be able, if
they convey the realty, to also convey the mobile home. In this event reference shall be made to the
proportions of interests in the land and in the mobile home so owned.
(a) Ownership of the land may be through a “cooperative,” which is that form of ownership of real
property wherein legal title is vested in a corporation or other entity and the beneficial use is evidenced
by an ownership interest in the cooperative association and a lease or other muniment of title or possession
granted by the cooperative association as the owner of all the cooperative property.
(b) Ownership of the land may also be in the form of an interest in a trust conferring legal or equitable
title together with a present possessory right on the holder.
(c) Where a mobile home is owned by a corporation, the owner of the mobile home shall not be
considered the same as the owner of the land unless the corporation also owns the land as provided in this
rule section.
(5) The owner of the mobile home shall not be considered an owner of the land if his name does not
appear on an instrument of title to the land.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 196.031,
320.01(2), 320.015, 320.08(11), 320.0815 FS. History–New 10-12-76, Amended 11-10-77, Formerly 12D-
6.01, Amended 2-17-93.
Chapter 12D-6, F.A.C.
243
12D-6.002 Assessment of Mobile Homes.
(1) This rule subsection shall apply if the owner of the mobile home is also the owner of the land on
which the mobile home is permanently affixed and the mobile home has a current sticker affixed,
regardless of the series.
(a) The property appraiser shall assess such mobile home as realty and it shall be taxed as real property.
The property appraiser should get proof of title of the mobile home and land. Section 319.21, F.S., states
that no person shall sell a motor vehicle for purposes of the registration and licenses provisions without
delivering a certificate of title to the purchaser. The owner may provide evidence of affixation on Form
DR-402, Declaration of Mobile Home as Real Property, to assist the property appraiser. However, this
information shall not be determinative.
(b) The mobile home shall be issued an “RP” series sticker as provided in Section 320.0815, F.S. The
owner is required to purchase an “RP” sticker from the tax collector.
(c) If the owner purchases an “MH” series sticker, this shall not affect the requirements of paragraph
(a) of this rule subsection.
(d) This rule subsection shall apply to permanently affixed mobile homes and appurtenances which
are held for display by a licensed mobile home dealer or a licensed mobile home manufacturer. Any item
of tangible personal property or any improvement to real property which is appurtenant to a mobile home
and which is not held strictly for resale is subject to ad valorem tax. The mobile home and appurtenances
are considered tangible personal property and inventory not subject to the property tax if the following
conditions are met:
1. The mobile home and any appurtenance is being held strictly for resale as tangible personal property
and is not rented, occupied, or otherwise used; and
2. The mobile home is not used as a sales office by the mobile home dealer or mobile home
manufacturer; and
3. The mobile home does not bear an “RP” series sticker.
(2) This rule subsection shall apply to any mobile home which does not have a current license sticker
affixed.
(a) It shall not be considered to be real property.
(b) It is required to have a current license plate properly affixed as required by Section 320.08(11) or
(12), 320.0815 or 320.015, F.S.
(c) Any mobile home without a current license sticker properly affixed shall be presumed to be tangible
personal property and shall be placed on the tangible personal property tax roll.
(3) Under Section 320.055(2), F.S., a mobile home sticker is effective through the 31st day of
December and is authorized to be renewed during the 31 days prior to expiration on December 31. A
mobile home sticker renewed during the renewal period is effective from January 1 through December
31.
(4) Where there is no current sticker affixed on January 1, the fact that the owner purchases an “RP”
or “MH” sticker after January 1, does not rebut the presumption stated in paragraph (2)(c) of this rule
section. However, if in fact the mobile home was permanently affixed to realty on January 1, the property
appraiser could consider this to rebut the presumption that the mobile home is tangible personal property,
in the exercise of his judgment considering the factors stated within Section 193.075(1), F.S. Such a
mobile home would be required to be taxed as real property and required to purchase an “RP” series
sticker, as outlined in subsection (1) of this rule section.
(5) The statutory presumption that a mobile home without a current sticker or tag is tangible personal
property may be rebutted only by facts in existence at the January 1 assessment date. Such facts shall be
limited to the following factors:
(a) The property appraiser’s exercise of judgment in determining it to be permanently affixed to realty
as of January 1, based on the criteria in Section 193.075(1), F.S., as outlined in subsection (4) of this rule
section consistent with the requirement to purchase an “RP” series sticker; or
Chapter 12D-6, F.A.C.
244
(b) Documentation of having paid the proper license tax and having properly purchased an “MH”
sticker which was in fact current on the January 1 assessment date as provided in subsection (3) o f this
rule section.
(6) A person having documentation of having paid the tangible personal property tax for any year
should seek a refund of license tax from the Department of Highway Safety and Motor Vehicles for the
same period for which he later purchased an “MH” tag.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 320.015,
320.055, 320.08(11), 320.0815 FS. History–New 10-12-76, Formerly 12D-6.02, Amended 2-17-93, 1-11-
94, 12-27-94, 12-28-95, 1-2-01.
12D-6.003 Recreational Vehicle Type Units; Determination of Permanently Affixed.
(1) This rule subsection shall apply to a recreational vehicle type unit described in Section 320.01(1),
F.S., which is tied down, or when the mode of attachment or affixation is such that the recreational vehicle
type unit cannot be removed without material or substantial injury to the recreational vehicle type unit. In
such case, the recreational vehicle type unit shall be considered permanently affixed or attached. Except
when the mode of attachment or affixation is such that the recreational vehicle type unit cannot be removed
without material or substantial injury to the recreational vehicle type unit, the realty, or both, the intent of
the owner is determinative of whether the recreational vehicle type unit is permanently attached. The
intention of the owner to make a permanent affixation of a recreational vehicle type unit may be
determined by either:
(a) The owner making the application for an “RP” series license sticker in which th e owner of the
recreational vehicle type unit states:
1. That the unit is affixed to the land; and
2. That it is his intention that the unit will remain affixed to the land permanently.
(b) The property appraiser making an inspection of the recreational vehicle type unit and inferring
from the facts the intention of the owner to permanently affix the unit to the land. Facts upon which the
owner’s intention may be based are:
1. The structure and mode of the affixation of the unit to realty;
2. The purpose and use for which the affixation has been made,
a. Whether the affixation, annexation or attachment was made in compliance with a building code or
ordinance which would diminish the indication of the intent of the owner,
b. Whether the affixation, annexation or attachment was made to obtain utility services, etc.
(2) A recreational vehicle type unit shall be assessed as real property only when the recreational vehicle
type unit is permanently affixed to the real property upon which it is situated on January 1 of the year in
which the assessment is made and the owner of the recreational vehicle type unit is also the owner of the
real property upon which the recreational vehicle type unit is situated. This subsection shall apply
regardless of the series under which the recreational vehicle type unit may be licensed pursuant to Chapter
320, F.S. However, a recreational vehicle type unit that is taxed as real property is required to be issued
an “RP” series sticker as provided in Section 320.0815, F.S.
(3) A recreational vehicle type unit may be considered to be personal property when it does not have
a current license plate properly affixed as provided in Sections 320.08(9) or (10) or 320.015 or 320.0815,
F.S.
(4) The removal of the axles and other running gear, tow bar and other similar equipment from a
recreational vehicle type unit is not prerequisite to the assessment of recreational vehicle type unit as a
part of the land to which it is permanently affixed, annexed, or attached if other physical facts of affixation,
annexation, or attachment are present.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 320.01(1),
320.015, 320.08(11), 320.0815 FS. History–New 10-12-76, Formerly 12D-6.03, Amended 5-13-92.
Chapter 12D-6, F.A.C.
245
12D-6.004 Prefabricated or Modular Housing Units – Realty or Tangible Personal Property.
Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to
realty, are taxable as real property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 320.015 FS. History–New
10-12-76, Formerly 12D-6.04, Amended 12-31-98.
12D-6.005 Pollution Control Devices.
In accordance with Section 193.621, F.S., the Department of Environmental Protection has adopted Rule
Chapter 62-8, F.A.C., concerning the assessment of pollution control devices as a guideline for the
property appraiser.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.621 FS. History–New 10-12-76,
Formerly 12D-6.05.
12D-6.006 Fee Time-Share Real Property.
(1) Applicability of rule:
This rule shall apply to the valuation, assessment, listing, billing and collection for ad valorem tax
purposes of all fee time-share real property, as defined in Section 192.001, F.S.
(2) Definitions – As used in this rule:
(a) “Accommodations” means any apartment, condominium or cooperative unit, cabin, lodge or hotel
or motel room or any other private or commercial structure which is situated on real property and designed
for occupancy by one or more individuals. (Section 721.05(1), F.S.)
(b) “Fee time-share real property” means the land and buildings and other improvements to land that
are subject to time-share interests which are sold as a fee interest in real property. (Section 192.001(14),
F.S.)
(c) “Managing entity” means the person responsible for operating and maintaining the time-share plan.
(Section 721.05(20), F.S.)
(d) “Time-share development” means the combined individual time-share periods or time-share estates
of a time-share property as contained in a single entry on the tax roll. (Section 192.037(2), F.S.)
(e) “Time-share estate” means a right to occupy a time-share unit, coupled with a freehold estate or an
estate for years with a future interest in a time-share property or a specified portion thereof. (Section
721.05(28), F.S.)
(f) “Time-share instrument” means one or more documents, by whatever name denominated, creating
or governing the operation of a time-share plan. (Section 721.05(29), F.S.)
(g) “Time-share period” means that period of time when a purchaser of a time-share plan is entitled to
the possession and use of the accommodations or facilities, or both, of a time-share plan. (Section
721.05(31), F.S.)
(h) “Time-share period titleholder” means the purchaser of a time-share period sold as a fee interest
in real property, whether organized under Chapter 718 or 721, F.S. (Section 192.001(15), F.S.)
(i) “Time-share plan” means any arrangement, plan, scheme, or similar device, other than an exchange
program, whether by membership, agreement, tenancy in common, sale, lease, deed, rental agreement,
license, or right-to-use agreement or by any other means, whereby a purchaser, in exchange for a
consideration, receives ownership rights in, or a right to use, accommodations or facilities, or both, for a
period of time less than a full year during any given year, but not necessarily for consecutive years, and
which extends for a period of more than 3 years. (Section 721.05(32), F.S.)
(j) “Time-share property” means one or more time-share units subject to the same time-share
instrument, together with any other property or rights to property appurtenant to those units. (Section
721.05(33), F.S.)
(k) “Time-share unit” means an accommodation of a time-share plan which is divided into time-share
periods. (Section 721.05(34), F.S.)
Chapter 12D-6, F.A.C.
246
(3) Method of Assessment and Valuation.
(a) Each fee time-share development, as defined in paragraph (2)(d) of this rule, shall be listed on the
assessment roll as a single entry.
(b) The assessed value of each time-share development shall be the value of the combined individual
time-share periods or time-share estates contained therein. In determining the highest and best use to which
the time-share development can be expected to be put in the immediate future and the present use of the
property, the property appraiser shall properly consider the terms of the time-share instrument and the use
of the development as divided into time-share estates or periods. (Section 192.037(2), F.S.)
(c) Each of the eight factors set forth in Sections 193.011(1)-(8) inclusive, F.S., shall be considered by
the property appraiser in arriving at assessed values in the manner prescribed in paragraph (3)(b) of this
rule. In such considerations the property appraiser shall properly evaluate the relative merit and
significance of each factor.
(d) Consistent with the provisions of Section 193.011(8), F.S., and when possible, resales of
comparable time-share developments with ownership characteristics similar to those of the subject being
appraised for ad valorem assessment purposes, and resales of time-share periods from time-share period
titleholders to subsequent time-share period titleholders, shall be used as the basis for determining the
extent of any deductions and allowances that may be appropriate.
(4) Listing of fee time-share real property on assessment rolls.
(a) Fee time-share real property shall be listed on the assessment rolls as a single entry for each time-
share development. (Section 192.037(2), F.S.)
(b) The assessed value listed for each time-share development shall be derived by the property
appraiser in the manner prescribed in subsection (3) of this rule.
(5) Billing and Collection.
(a) For the purposes of ad valorem taxation and special assessments, including billing and collections,
the managing entity responsible for operating and maintaining fee time -share real property shall be
considered the taxpayer as an agent of the time-share period titleholders.
(b) The property appraiser shall annually notify the managing entity of the proportions to be us ed by
the managing entity in allocating the valuation, taxes, and special assessments on time-share property
among the various time-share periods.
(c) The tax collector shall accept only full payment of the taxes and special assessments due on the
time-share development and sell tax certificates as provided in paragraph 12D-13.051(2)(b), F.A.C., on
the time-share development as a whole parcel, as listed on the tax roll.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.037, 193.011, 721.05
FS. History–New 5-29-85, Formerly 12D-6.06, Amended 12-27-94.
Chapter 12D-7, F.A.C.
247
CHAPTER 12D-7
EXEMPTIONS
12D-7.001 Applications for Exemptions
12D-7.002 Exemption of Household Goods and Personal Effects
12D-7.003 Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and
Permanently Disabled;
Disabled Veterans
12D-7.004 Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of
Certain Veterans
12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs
12D-7.0055 Exemption for Deployed Service Members
12D-7.006 Exemption for Totally and Permanently Disabled Persons
12D-7.007 Homestead Exemptions – Residence Requirement
12D-7.008 Homestead Exemptions – Legal or Equitable Title
12D-7.009 Homestead Exemptions – Life Estates
12D-7.010 Homestead Exemptions – Remainders
12D-7.011 Homestead Exemptions – Trusts
12D-7.012 Homestead Exemptions – Joint Ownership
12D-7.013 Homestead Exemptions – Abandonment
12D-7.0135 Homestead Exemptions – Mobile Homes
12D-7.014 Homestead Exemptions – Civil Rights
12D-7.0142 Additional Homestead Exemption
12D-7.0143 Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose Household
Income Does Not
Exceed $20,000 Per Year
12D-7.015 Educational Exemption
12D-7.0155 Enterprise Zone Exemption for Child Care Facilities
12D-7.016 Governmental Exemptions
12D-7.018 Fraternal and Benevolent Organizations
12D-7.019 Tangible Personal Property Exemption
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation
12D-7.001 Applications for Exemptions.
(1) As used in Section 196.011, F.S., the term “file” shall mean received in the office of the county
property appraiser. However, for applications filed by mail, the date of the postmark is the date of filing.
(2) The property appraiser is not authorized to accept any application that is not filed on or before March
1 of the year for which exemption is claimed except that, when the last day for filing is a Saturday, Sunday,
or legal holiday, in which case the time for making an application shall be extended until the end of the next
business day. The property appraiser shall accept any application timely filed even though the applicant
intends or is requested to file supplemental proof or documents.
(3) Property appraisers are permitted, at their option, to grant homestead exemptions upon proper
application throughout the year for the succeeding year. In those counties which have not waived the annual
application requirement, the taxpayer is required to reapply on the short form as provided in Section
196.011(5), F.S. If the taxpayer received the exemption for the prior year, the property may qualify for the
exemption in each succeeding year by renewal application as provided in Section 196.011(6), F.S., or by
county waiver of the annual application requirement as provided in Section 196.011(9), F.S.
(4) Each new applicant for an exemption under Sections 196.031, 196.081, 196.091, 196.101 or 196.202,
F.S., must provide his or her social security number and the social security number of his or her spouse, if
any, in the applicable spaces provided on the application form, Form DR-501 (incorporated by reference in
Rule 12D-16.002, F.A.C.). Failure to provide such numbers will render the application incomplete. If an
Chapter 12D-7, F.A.C.
248
applicant omits the required social security numbers and files an otherwise complete application, the property
appraiser shall contact that applicant and afford the applicant the opportunity to file a complete application
on or before April 1. Failure to file a completed application on or before April 1 shall constitute a waiver of
the exemption for that tax year, unless the applicant can demonstrate that failure to timely file a completed
application was the result of a postal error or, upon filing a timely petition to the value adjustment board, that
the failure was due to extenuating circumstances as provided in Section 196.011, F.S.
(5) In those counties which permit the automatic renewal of homestead exemption, the property appraiser
may request a refiling of the application in order to obtain the social security number of the applicant and the
social security number of the applicant’s spouse.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.047, 196.011 FS. History –New 10-
12-76, Amended 11-10-77, Formerly 12D-7.01, Amended 11-21-91, 12-27-94, 12-31-98.
12D-7.002 Exemption of Household Goods and Personal Effects.
Only household goods and personal effects of the taxpayer which are actually employed in the use of serving
the creature comforts of the owner and not held for commercial purposes are entitled to the exemption
provided by Section 196.181, F.S. “Creature comforts” are things which give bodily comfort, such as food,
clothing and shelter. Commercial purposes includes owning household goods and personal effects as stock in
trade or as furnishings in rental dwelling units.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 196.181 FS. History –New 10-
12-76, Formerly 12D-7.02, Amended 12-31-98.
12D-7.003 Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and
Permanently Disabled; Disabled Ex-Service Members, Spouses.
(1) For the purposes of the exemption provided in Section 196.202, F.S.:
(a) The provisions of this rule shall apply to widows and widowers. The terms “widow” and “widower”
shall not apply to:
1. A divorced woman or man;
2. A widow or widower who remarries; or
3. A widow or widower who remarries and is subsequently divorced.
(b) The term “widow” shall apply to a woman, and the term “widower” shall apply to a man, whose
subsequent remarriage is terminated by annulment.
(c) Blind persons means those persons who are currently certified by the Division of Blind Services of the
Department of Education or the Federal Social Security Administration or United States Department of
Veterans Affairs to be blind. As used herein “blind person” shall mean an individual having central vision
acuity 20/200 or less in the better eye with correcting glasses or a disqualifying field defect in which th e
peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular
distance no greater than twenty degrees.
(d) The exemptions provided under Section 196.202, F.S., shall be cumulative. An individual who
properly qualifies under more than one classification shall be granted more than one five hundred dollar
exemption. However, in no event shall the exemption under Section 196.202, F.S., exceed one thousand five
hundred dollars ($1,500) for an individual.
(e) Where both husband and wife otherwise qualify for the exemption, each would, under Section 196.202,
F.S., be entitled to an exemption of five hundred dollars applicable against the value of property owned by
them as an estate by the entirety.
(2)(a) The $5,000 exemption granted by Section 196.24, F.S., to disabled ex-service members, as defined
in Section 196.012, F.S., who were discharged under honorable conditions, shall be considered to be the same
constitutional disability exemption provided for by Section 196.202, F.S. The unremarried surviving spouse
of such a disabled ex-service member who was married to the ex-service member for at least 5 years at the
time of the ex-service member’s death is allowed the exemption.
Chapter 12D-7, F.A.C.
249
(b) The exemptions under Sections 196.202 and 196.24, F.S., shall be cumulative, but in no event shall
the aggregate exemption exceed $6,000 for an individual , except where the surviving spouse is also eligible
to claim the $5,000 disabled ex-service member disability exemption under Section 196.24, F.S. In that event
the cumulative exemption shall not exceed $11,000 for an individual.
(3) The exemptions granted by Sections 196.202 and 196.24, F.S., apply to any property owned by a bona
fide resident of this state.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.202, 196.24 FS. History–New 10-12-
76, Formerly 12D-7.03, Amended 11-21-91, 12-31-98, 12-30-02, 1-1-04, 1-16-06, 10-2-07.
12D-7.004 Exemption for Certain Permanently and Totally Disabled Veterans and Surviving
Spouses of Certain Veterans.
(1) This rule applies to the total exemption from taxation of the homestead property of a veteran who was
honorably discharged and who has a service-connected total and permanent disability and of surviving
spouses of veterans who died from service-connected causes while on active duty as a member of the United
States Armed Forces as described in Section 196.081, F.S.
(2) The disabling injury of a veteran or death of a veteran while on active duty must be service-connected
in order for the veteran or surviving spouse to be entitled to the exemption. The veteran, his or her spouse, or
surviving spouse must have a letter from the United States Government or from the United States Department
of Veterans Affairs or its predecessor certifying that the veteran has a service-connected total and permanent
disability or that the death of the veteran resulted from service-connected causes while on active duty.
(3) A service-connected disability is not required to be total and permanent at the time o f honorable
discharge but must be total and permanent on January 1 of the year of application for the exemption or on
January 1 of the year during which the veteran died.
(4)(a) This paragraph shall apply where the deceased veteran possessed the service-connected permanent
and total disability exemption upon death. The exemption shall carry over to the veteran’s spouse if the
following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry; and
4. The spouse holds legal or beneficial title.
(b) This paragraph shall apply where the deceased veteran was totally and permanently disabled with a
service-connected disability at the time of death but did not possess the exemption upon death. The surviving
spouse is entitled to the exemption if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry;
4. The spouse holds legal or beneficial title; and
5. The spouse produces the required letter of disability.
(c) This paragraph shall apply where the veteran died from service-connected causes while on active duty.
The surviving spouse is entitled to the exemption if the following conditions are met:
1. The veteran was a permanent resident on January 1 of the year in which the veteran died;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry;
4. The spouse holds legal or beneficial title; and
5. The spouse produces the required letter attesting to the service-connected death of the veteran while on
active duty.
(5) The surviving spouse is entitled to the veteran’s exemption if the surviving spouse establishes a new
homestead after selling the homestead upon which the exemption was initially granted. In the event the spouse
sells the property, the exemption, in the amount of the exempt value on the most recent tax roll on which the
exemption was granted, may be transferred to his or her new homestead; however, the exemption cannot
exceed the amount of the exempt value granted from the prior homestead.
Chapter 12D-7, F.A.C.
250
(6) A surviving spouse is not entitled to the homestead assessment increase limitation on the homestead
property unless the spouse’s residence on the property is continuous and permanent, regardless of the potential
applicability of a disabled or deceased veteran’s exemption. Where the spouse transfers the exemption to a
new homestead as provided in Section 196.081(3), F.S., the property shall be assessed at just value as of
January 1 of the year the property receives the transfer of the exempt amount from the previous homestead.
The real property shall be considered to first receive the exemption pursuant to subsection 12D-8.0061(1),
F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.081 FS. History–New 10-12-76,
Formerly 12D-7.04, Amended 12-27-94, 12-30-97, 12-31-98.
12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs.
(1) Although the certificate of disability referred to in Section 196.091(1), F.S., would be sufficient proof
upon which the property appraiser could allow the tax exemption, this does not mean that the property
appraiser could not deny such exemption if, upon his investigation, facts were disclosed which showed a lack
of service-connected total disability.
(2)(a) This paragraph shall apply where the deceased veteran possessed the exemption upon death. The
exemption shall carry over to the veteran’s spouse if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her domicile;
3. The spouse does not remarry; and
4. The spouse holds legal or beneficial title and held the property with the veteran by tenancy by the
entireties at the veteran’s death.
(b) Where the deceased veteran was totally and permanently disabled with a service-connected disability
requiring use of a wheelchair at the time of the veteran’s death but did not possess the exemption upon death,
the surviving spouse is not entitled to the exemption.
(3) The surviving spouse is not entitled to the veteran’s exemption if the spouse establishes a ne w
homestead after selling the homestead upon which the exemption was initially granted.
(4) The surviving spouse is not entitled to the homestead assessment increase limitation on the homestead
property unless the spouse’s residence on the property is continuous and permanent, regardless of the potential
applicability of a disabled veteran’s exemption. In such circumstances where the spouse remarries, as
provided in Section 196.091(3), F.S., the property shall continue to qualify for the homestead assessment
increase limitation. Where the spouse sells or otherwise disposes of the property, it and any new homestead
the spouse may establish shall be assessed pursuant to subsection 12D-8.0061(1), F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.091 FS. History–New 10-12-76,
Formerly 12D-7.05, Amended 12-27-94.
12D-7.0055 Exemption for Deployed Servicemembers.
(1) This rule applies to the exemption provided in Section 196.173, F.S., for servicemembers who receive
a homestead exemption and who were deployed during the previous tax year. For the purposes of this rule the
following definitions will apply:
(a) “Servicemember” means a member or former member of:
1. Any branch of the United States military or military reserves,
2. The United States Coast Guard or its reserves, or
3. The Florida National Guard.
(b) “Deployed” means:
1. On active duty,
2. Outside of the continental United States, Alaska or Hawaii, and
3. In support of a designated operation.
Chapter 12D-7, F.A.C.
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(c) “Designated Operation” means an op eration designated by the Florida Legislature. The Department
will annually provide all property appraisers with a list of operations which have been designated.
(2)(a) Application for this exemption must be made by March 1 of the year following the qualif ying
deployment. If the servicemember fails to make a timely application for this exemption, the property appraiser
may grant the exemption on a late application if they believe circumstances warrant that it be granted. The
servicemember may also petition the value adjustment board to accept the late application no later than 25
days after the mailing of the notice provided under Section 194.011(1), F.S.
(b) Application for this exemption must be made on Form DR-501M, Deployed Military Exemption
Application (incorporated by reference in Rule 12D-16.002, F.A.C.).
(c) In addition to the application, the servicemember must submit to the property appraiser deployment
orders or other proof of the qualifying deployment which includes the dates of that deployment and other
information necessary to verify eligibility for this exemption. If the servicemember fails to include this
documentation with the application, the property appraiser has the authority to request the needed
documentation from the servicemember before denying the exemption.
(d) Application for this exemption may be made by:
1. The servicemember,
2. The servicemember’s spouse, if the homestead is held by the entireties or jointly with right of
survivorship,
3. A person holding a power of attorney or other authorization under Chapter 709, F.S., or
4. The personal representative of the servicemember’s estate.
(3) After receiving an application for this exemption, the property appraiser must consider the application
within 30 days of its receipt or within 30 days of the notice of qualifying deployment, whichever is later. If
the application is denied in whole or in part, the property appraiser must send a notice of disapproval to the
taxpayer no later than July 1, citing the reason for the disapproval. The notice of disapproval must also advise
the taxpayer of the right to appeal the decision to the value adjustment board.
(4) This exemption will apply only to the portion of the property which is the homestead of the deployed
servicemember or servicemembers.
(5) The percentage exempt under this exemption will be calculated as the number of days the
servicemember was deployed during the previous calendar year divided by the number of days in that year
multiplied by 100.
(6) If the homestead property is owned by joint tenants with a right of survivorship or tenants by the
entireties, the property may be granted multiple exemptions for deployed servicemembers. The following
provisions will apply in the event that multiple servicemembers are applying for the exemption on the same
homestead property:
(a) Each servicemember must make a separate application to the property appraiser listing the dates of
their deployment.
(b) The property appraiser must separately calculate the exemption percentage for each servicemember.
(c) The property appraiser must then add the percentages exempt which were determined for each of the
servicemembers who are joint tenants with rights of survivorship or tenants by the entirety before applying
that percentage to the taxable value. In no event must the percentage exempt exceed 100%.
(7) When calculating exemptions and taxes due, the property appraiser must first apply the exemptions
listed in Section 196.031(7), F.S., in the order specified, to produce school and county taxable values. The
percentage exempt calculated under this exemption must then be applied to both taxable values producing
final taxable values. The taxes due must then be calculated and the percentage discount for disabled veterans
under Section 196.082, F.S., should then be applied.
(8) If the property is owned by either tenants in common or joint tenants without right of survivorship, the
percentage discount allowed under this rule will only apply to the taxable value of the qualifying
servicemembers’ interest in the property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.082, 196.173,
213.05 FS. History–New 11-1-12.
Chapter 12D-7, F.A.C.
252
12D-7.006 Exemption for Totally and Permanently Disabled Persons.
(1) This rule applies to the total exemption from taxation for the homestead property of a totally and
permanently disabled person.
(2) The homestead property of a quadriplegic is exempt.
(3) To provide evidence of entitlement to the exemption, a quadriplegic must furnish to the property
appraiser one of the following:
(a) A certificate of disability, Form DR-416 (incorporated by reference in Rule 12D-16.002, F.A.C.), from
two doctors of this state licensed under Chapter 458 or 459, F.S.; or
(b) A certificate of disability from the United States Department of Veterans Affairs or its predecessor.
(4) Subject to the income limitations pursuant to Section 196.101, F.S., the homestead property of a
paraplegic, hemiplegic, or any other totally and permanently disabled person who must use a wheelchair for
mobility or who is legally blind is exempt from ad valorem taxation.
(5) To provide evidence of entitlement to the exemption, a paraplegic, hemiplegic, or other totally and
permanently disabled person who must use a wheelchair, or a person who is legally blind must provide the
following to the property appraiser:
(a)1. A certificate of disability, Form DR-416 (incorporated by reference in Rule 12D-16.002, F.A.C.),
from two doctors of this state licensed under Chapter 458 or 459, F.S.; or
2. A certificate of disability from the United States Department of Veterans Affairs or its predecessor; or
3. For blind persons, a certificate of disability, Form DR-416, from one doctor of this state licensed under
Chapter 458 or 459, F.S., and a certificate of disability, Form DR-416B (incorporated by reference in Rule
12D-16.002, F.A.C.), from one optometrist licensed in this state under Chapter 463, F.S.; and
(b) A Statement of Gross Income, Form DR-501A (incorporated by reference in Rule 12D-16.002,
F.A.C.).
(6) Totally and permanently disabled persons must make application on Form DR-501, (incorporated by
reference in Rule 12D-16.002, F.A.C.) in conjunction with the disability documentation, with the property
appraiser on or before March 1 of each year.
(7) In order to qualify for the homestead exemption under this rule section, the totally and permanently
disabled person must have been a permanent resident on January 1 of the year in which the exemption is
claimed.
(8) The exemption documentation required of permanently and totally disabled persons is prima facie
evidence of the fact of entitlement to the exemption; however, the property appraiser may deny the exemption
if, upon his investigation, facts are disclosed which show absence of sufficient disability for the exemption.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.012, 196.101, 213.05 FS.
History–New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1-12.
12D-7.007 Homestead Exemptions – Residence Requirement.
(1) For one to make a certain parcel of land his permanent home, he must reside thereon with a present
intention of living there indefinitely and with no present intention of moving therefrom.
(2) A property owner who, in good faith, makes real property in this state his permanent h ome is entitled
to homestead tax exemption, notwithstanding he is not a citizen of the United States or of this State (Smith v.
Voight, 28 So.2d 426 (Fla. 1946)).
(3) A person in this country under a temporary visa cannot meet the requirement of permanent residence
or home and, therefore, cannot claim homestead exemption.
(4) A person not residing in a taxing unit but owning real property therein may claim such property as tax
exempt under Section 6, Article VII of the State Constitution by reason of residence on the property of natural
or legal dependents provided he can prove to the satisfaction of the property appraiser that he claims no other
homestead tax exemption in Florida for himself or for others legally or naturally dependent upon him for
support. It must also be affirmatively shown that the natural or legal dependents residing on the property
which is claimed to be exempt by reason of a homestead are entirely or largely dependent upon the landowner
for support and maintenance.
Chapter 12D-7, F.A.C.
253
(5) The Constitution contemplates that one person may claim only one homestead exemption without
regard to the number of residences owned by him and occupied by “another or others naturally dependent
upon” such owner. This being true no person residing in another county shoul d be granted homestead
exemption unless and until he presents competent evidence that he only claims homestead exemption from
taxation in the county of the application.
(6) The survivor of a deceased person who is living on the property on January 1 and ma king same his
permanent home, as provided by Section 6, Article VII of the Constitution is entitled to claim homestead
exemption if the will of the deceased designates the survivor as the sole beneficiary. This is true even though
the owner died before January 1 and by the terms of his will declared the sole beneficiary as the executor of
his will. The application should be signed as sole beneficiary and as executor.
(7) A married woman and her husband may establish separate permanent residences without showing
“impelling reasons” or “just ground” for doing so. If it is determined by the property appraiser that separate
permanent residences and separate “family units” have been established by the husband and wife, and they
are otherwise qualified, each may be granted homestead exemption from ad valorem taxation under Article
VII, Section 6, 1968 State Constitution. The fact that both residences may be owned by both husband and
wife as tenants by the entireties will not defeat the grant of homestead ad valorem tax exemption to the
permanent residence of each.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History–
New 10-12-76, Amended 11-10-77, Formerly 12D-7.07.
12D-7.008 Homestead Exemptions – Legal or Equitable Title.
(1) The Constitution requires that the homestead claimant have the legal title or beneficial title in equity
to the real property claimed as his tax-exempt homestead. Section 196.031(1), F.S., requires that the deed or
other instrument to homestead property be recorded in order to qualify for homestead exemption.
(2) Vendees in possession of real estate under bona fide contracts to purchase shall be deemed to have
equitable title to real estate.
(3) A recitation in a contract for the purchase and sale of real property, that the equitable title shall not
pass until the full purchase price is paid, does not bar the purchaser thereof from claiming homestead
exemption upon the same if he otherwise qualifies.
(4) Assignment of a contract for deed to secure a loan will not defeat a claim for homestead exemption by
the vendee in possession.
(5) A forfeiture clause in a contract for deed for non-payment of installments will not prevent the vendee
from claiming homestead exemption.
(6) A vendee under a contract to purchase, in order to be entitled to homestead exemption, must show that
he is vested with the beneficial title in the real property by reason of said contract and that his possession is
under and pursuant to such contract.
(7) A grantor may not convey property to a grantee and still claim homestead exemption even though
there is a mutual agreement between the two that the deed is not to be recorded until some date in the future.
The appraiser is justified in presuming that the delivery took place on the date of conveyance until such
evidence is presented showing otherwise sufficient to overcome such presumption. The appraiser may back
assess the property upon discovery that the exemption was granted erroneously.
(8) A person who owns a leasehold interest in either a residential or a condominium parcel pursuant to a
bona fide lease having an original term of 98 years or more, shall be deemed to have legal or beneficial and
equitable title to that property for the purpose of homestead exemption and no other purpose.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History–
New 10-12-76, Formerly 12D-7.08, Amended 12-27-94.
Chapter 12D-7, F.A.C.
254
12D-7.009 Homestead Exemptions – Life Estates.
(1) A life estate will support a claim for homestead exemption.
(2) Where the owner of a parcel of real property conveys it to another who is a member of a separate
family unit retaining a life estate in an undivided one-half interest therein, and each of such parties make their
permanent homes in separate residential units located upon the said property, each would be entitled to
homestead exemption on that part of the land occupied by them and upon which they make their permanent
home.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History–
New 10-12-76, Formerly 12D-7.09.
12D-7.010 Homestead Exemptions – Remainders.
(1) A future estate, whether vested or contingent, will not support a claim for homestead exemption during
the continuance of a prior estate. (Aetna Insurance Co. v. La Gassee, 223 So.2d 727 (Fla. 1969)).
(2) If the remainderman is in possession of the property during a prior estate, he must be claiming such
right to possession under the prior estate and not by virtue of his own title; it must be presumed that the right
granted under the life estate is something less than real property and incapable of supporting a claim for
homestead exemption.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History–
New 10-12-76, Formerly 12D-7.10.
12D-7.011 Homestead Exemptions – Trusts.
The beneficiary of a passive or active trust has equitable title to real property if he is entitled to the use and
occupancy of such property under the terms of the trust; therefore, he has sufficient title to claim homestead
exemption. AGO 90-70. Homestead tax exemption may not be based upon residence of a beneficiary under a
trust instrument which vests no present possessory right in such beneficiary.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History–
New 10-12-76, Formerly 12D-7.11, Amended 2-25-96.
12D-7.012 Homestead Exemptions – Joint Ownership.
(1) No residential unit shall be entitled to more than one homestead tax exemption.
(2) No family unit shall be entitled to more than one homestead tax exemption.
(3) No individual shall be entitled to more than one homestead tax exemption.
(4)(a) This paragraph shall apply where property is held by the entireties or jointly with a right of
survivorship.
1. Provided no other co-owner resides on the property, a resident co-owner of such an estate, if otherwise
qualified, may receive the entire exemption.
2. Where another co-owner resides on the property, in the same residential unit, the resident co-owners of
such an estate, if otherwise qualified, must share the exemption in proportion to their ownership interests.
(b) Where property is held jointly as a tenancy in common, and each co-owner makes their residence in a
separate family unit and residential unit on such property, each resident co-owner of such an estate, if
otherwise qualified, may receive the exemption in the amount of the assessed value of his or her interest, up
to $25,000. No tenant in common shall receive the homestead tax ex emption in excess of the assessed
valuation of the proportionate interest of the person claiming the exemption.
(5) Property held jointly will support multiple claims for homestead tax exemption; however, only one
exemption will be allowed each residential unit and no family unit will be entitled to more than one exemption.
(6)(a) Where a parcel of real property, upon which is located a residential unit held by “A” and “B” jointly
as tenants in common or joint tenants without a right of survivorship, and “A” makes his permanent home
upon the said property, but “B” resides and makes his permanent home elsewhere, “A” may not claim as
exempt more than his interest in the property up to a total of $25,000 of assessed valuation on which he is
Chapter 12D-7, F.A.C.
255
residing and making the same his permanent home. The remainder of the interest of “A” and the interest of
“B” would be taxed, without exemption, because “B” is not residing on the property or making the same his
permanent residence.
(b) If that same parcel were held by “A” and “B” as joint tenants with a right of survivorship or tenants
by the entirety under the circumstances described above, “A” would be eligible for the entire $25,000
exemption.
(7) In the situation where two or more joint owners occupy the same residential unit, a single homestead
tax exemption shall be apportioned among the owners as their respective interests may appear.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History–
New 10-12-76, Formerly 12D-7.12, Amended 12-27-94, 12-25-96.
12D-7.013 Homestead Exemptions – Abandonment.
(1) Temporary absence from the homestead for health, pleasure or business reasons would not deprive the
property of its homestead character (Lanier v. Lanier, 116 So. 867 (Fla. 1928)).
(2) When a resident and citizen of Florida, now entitled to tax exemption under Section 6, Article VII of
the State Constitution upon certain real property owned and occupied by him, obtains an appointment of
employment in Federal Government services that requires him to reside in Washington, District of Columbia,
he does not lose his right to homestead exemption if his absence is temporary. He may not, however, acquire
another homestead at the place of his employment, nor may he rent the property during hi s absence as this
would be considered abandonment under Section 196.061, F.S.
(3) Temporary absence, regardless of the reason for such, will not deprive the property of its homestead
character, providing an abiding intention to return is always present. This abiding intention to return is not to
be determined from the words of the homesteader, but is a conclusion to be drawn from all the applicable
facts (City of Jacksonville v. Bailey, 30 So.2d 529 (Fla. 1947)).
(4) Commitment to an institution as an incompetent will not of itself constitute an abandonment of
homestead rights.
(5) Property used as a residence and also used by the owner as a place of business does not lose its
homestead character. The two uses should be separated with that portion used as a residence being granted
the exemption and the remainder being taxed.
(6) Homestead property that is uninhabitable due to damage or destruction by misfortune or calamity shall
not be considered abandoned in accordance with the provisions of Section 196.031(6), F.S., where:
(a) The property owner notifies the property appraiser of his or her intent to repair or rebuild the property,
(b) The property owner notifies the property appraisers of his or her intent to occupy the property after
the property is repaired or rebuilt,
(c) The property owner does not claim homestead exemption elsewhere, and
(d) The property owner commences the repair or rebuilding of the property within three (3) years after
January 1 following the damage or destruction to the property.
(7) After the three (3) year period, the expiration, lapse, nonrenewal, or revocation of a building permit
issued to the property owner for such repairs or rebuilding also constitutes abandonment of the property as
homestead.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041, 196.061,
196.071, 213.05 FS. History–New 10-12-76, Formerly 12D-7.13, Amended 10-2-07, 11-1-12.
12D-7.0135 Homestead Exemptions – Mobile Homes.
(1) For purposes of qualifying for the homestead exemption, the mobile home must be determined to be
permanently affixed to realty, as provided in rule Chapter 12D-6, F.A.C. Otherwise, the applicant must be
found to be making his permanent residence on realty.
(2) Where a mobile home owner utilizes a mobile home as a permanent residence and owns the land on
which the mobile home is located, the owner may, upon proper application, qualify for a homestead
exemption.
Chapter 12D-7, F.A.C.
256
(3) Joint tenants holding an undivided interest in residential property are each entitled to a full homestead
exemption to the extent of each joint tenant’s interest, provided all requisite conditions are met. Joint tenants
owning a mobile home qualify for a homestead exemption even though the property on which the mobile
home is located is owned in joint tenancy by more persons than just those who own the mobile home. Each
separate residential or family unit is entitled to a homestead exemption. The value of the applicant’s
proportionate interest in the land shall be added to the value of the applicant’s proportionate interest in the
mobile home and this value may be exempted up to the statutory limit.
(4) If a mobile home is owned as an estate by the entireties, the homestead exemptions of Section 196.031,
F.S. and the additional homestead exemptions are applicable if either spouse qualifies.
(5) No homestead exemption shall be allowed by the property appraiser if there is no current license
sticker on January 1, unless the property appraiser determines prior to the July 1 deadline for denial of the
exemption that the mobile home was in fact permanently affixed on January 1 to real property and the owner
of the mobile home is the same as the owner of the land.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.075, 196.012, 196.031, 196.041,
196.081, 196.091, 196.101, 196.202 FS. History–New 5-13-92.
12D-7.014 Homestead Exemptions – Civil Rights.
(1) Although loss of suffrage is one consequence of a felony conviction, the person so convicted is not
thereby deprived of his right to obtain homestead exemption.
(2) An unmarried minor whose disabilities of non-age have not been removed may not maintain a
permanent home away from his parents such as to entitle him or her to homestead exemption (Beckman v.
Beckman, 43 So. 923 (Fla. 1907)).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.031 FS. History–New 10-12-76,
Formerly 12D-7.14.
12D-7.0142 Additional Homestead Exemption.
(1) A taxpayer who receives the $25,000 homestead exemption may claim the additional homestead
exemption of up to $25,000 on the assessed value greater than $50,000.
(2) To apply for the additional homestead exemption, no new application form is needed. Form DR-501,
(incorporated by reference in Rule 12D-16.002, F.A.C.), will be considered the application for exemption.
(3) The additional homestead exemption applies only to non-school levies.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 196.031, 196.075, 196.082,
196.196, 196.24 FS. History–New 11-1-12.
12D-7.0143 Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose
Household Income Does Not Exceed $20,000 Per Year.
(1) The following procedures shall apply in counties and municipalities that have granted an additional
homestead exemption up to $50,000 for persons 65 and older on January 1, whose household adjusted gross
income for the prior year does not exceed $20,000, adjusted beginning January 1, 2001, by the percentage
change in the average cost-of-living index.
(2) A taxpayer claiming the additional exemption is required to submit a sworn statement of adjusted
gross income of the household (Form DR-501SC, Sworn Statement of Adjusted Gross Income of Household
and Return, incorporated by reference in Rule 12D-16.002, F.A.C.) to the property appraiser by March 1,
comprising a confidential return of household income for the specified applicant and property. The sworn
statement must be supported by copies of the following documents to be submitted for inspection by the
property appraiser:
(a) Federal income tax returns for the prior year for each member of the household, which shall include
the federal income tax returns 1040, 1040A and 1040EZ, if any; and
Chapter 12D-7, F.A.C.
257
(b) Any request for an extension of time to file federal income tax returns; and
(c) Any wage earnings statements for each member of the household, which shall include Forms W-2,
RRB-1042S, SSA-1042S, 1099, 1099A, RRD 1099 and SSA-1099, if any.
(3) Proof of age shall be prima facie established for persons 65 and older by submission of one of the
following: certified copy of birth certificate; drivers license or Florida identification card; passport; life
insurance policy in effect for more than two years; marriage certificate; Permanent Resident Card (formerly
known as Alien Registration Card); certified school records; or certified census record. In the absence of one
of these forms of identification, the property appraiser may rely on appropriate proof.
(4) Supporting documentation is not required to be submitted with the sworn statement for renewal of the
exemption, unless requested by the property appraiser.
(5) The property appraiser may not grant or renew the exemption if the required documentation including
what is requested by the property appraiser is not provided.
Rulemaking Authority 195.027(1), 196.075(5), 213.06(1) FS. Law Implemented 193.074, 196.075, 213.05 FS.
History–New 12-30-99, Amended 12-30-02, 11-1-12.
12D-7.015 Educational Exemption.
(1) Actual membership in or a bona fide application for membership in the accreditation organizations or
agencies enumerated in Section 196.012(5), F.S., shall constitute prima facie evidence that the applicant is an
educational institution, the property of which may qualify for exemption.
(2) If the aforementioned application has not been made, the property appraiser, in determining whether
the requirements of Section 196.198, F.S., have been satisfied, may consider information such as that
considered by the accreditation organizations or agencies enumerated in Section 196.012(5), F.S., in granting
membership, certification, or accreditation.
(3) A child care facility that achieves Gold Seal Quality status under Section 402.281, F.S., and that is
either licensed under Section 402.305, F.S., or exempt from licensing under Section 402.316, F.S., is
considered an educational institution for the education exemption from ad valorem tax.
(4) Facilities, or portions thereof, used to house a charter school which meet the qualifications for
exemption are exempt from ad valorem taxation as provided under Section 196.1983, F.S.
(5) An institution of higher education participating in the Higher Educational Facilities Financing Act,
created under Chapter 2001-79, Laws of Florida, is considered an educational institution for exemption from
ad valorem tax. An institution of higher education, as defined, means an independent nonprofit college or
university which is located in and chartered by the state; which is accredited by the Commission on Colleges
of the Southern Association of Colleges and Schools; which grants baccalaureate degrees; and which is not a
state university or state community college.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.198, 196.1983, 402.26 FS.,
Chapter 2001-79, LOF. History–New 10-12-76, Formerly 12D-7.15, Amended 12-30-97, 12-30-99, 1-2-01,
12-3-01.
12D-7.0155 Enterprise Zone Exemption for Child Care Facilities.
The production by the operator of a child care facility, as defined in Section 402.302, F.S., of a current license
by the Department of Children and Family Services or local licensing authority and certification of the child
care facility’s application by the governing body or enterprise zone development agency having jurisdiction
over the enterprise zone where the child care facility is located, is prima facie evidence that the facility owner
is entitled to exemption. To receive such certification, the facility must file an application under oath with the
governing body or enterprise zone development agency having jurisdiction over the enterprise zone where
the child care center is located. Form DR-418E, (incorporated by reference in Rule 12D-16.002, F.A.C.) shall
be used for this purpose.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.095 FS. History–New 12-30-99.
Chapter 12D-7, F.A.C.
258
12D-7.016 Governmental Exemptions.
(1) State property used for a governmental purpose shall include such property used for a purpose for the
benefit of the people of this state and which is essential to the existence of the state as a governmental agency
or serves a function or purpose which would otherwise be a valid allocation of public funds.
(2) Real property of a county authority utilized for a governmental purpose shall be exempt from taxation
(Hillsborough Co. Aviation Authority v. Walden, 210 So.2d 193 (Fla. 1968)).
(3) Exclusive use of property for a municipal purpose shall be construed to mean a public purpose and
exemption shall inure to the property itself, wherever located within the state when owned and used for
municipal purposes (Gwin v. City of Tallahassee, 132 So.2d 273 (Fla. 1961); Overstreet v. Indian Creek
Village, 248 So.2d 2 (Fla. 1971)).
(4) Property exempt from ad valorem taxation as property of the United States includes:
(a) Any real property received or owned by the National Park Foundation.
(b) Any real property held by the Roosevelt Campobello International Park Commission.
(c) Any real property of the United States Housing Authority.
(5) Property not exempt from ad valorem taxation as property of the United States includes:
(a) Real property of federal and joint-stock land banks, national farm loan associations and federal land
bank associations.
(b) Real property of national banking associations.
(c) Real property of federal home loan banks.
(d) Real property of federal savings and loan associations.
(e) Real property of federal credit unions.
(f) Leasehold interests in certain housing projects located on property held by the federal government.
(Offutt Housing Co. v. Sarpy, 351 U.S. 253, 256)
(g) Real property of federal home loan mortgage corporations.
(h) Any real property acquired by the Secretary of Housing and Urban Development as a result of
reinsurance pursuant to actions of the National Insurance Development Fund.
(i) Real property of Governmental National Mortgage Association and National Mortgage Association.
(6) Leasehold interests in governmentally owned real property used in an aeronautical activity as a full-
service fixed-base operation which provides goods and services to the general aviation public in the promotion
of air commerce are exempt from ad valorem taxation, provided the real property is designated as an aviation
area which has aircraft taxiway access to an active runway for take-off on an airport layout plan approved by
the Federal Aviation Authority.
(a) A fixed-base operator is an individual or firm operating at an airport and providing general aircraft
services such as maintenance, storage, ground and flight instruction. See Appendix 5, Federal Aviation
Authority Order 5190.6A.
(b) An “aeronautical activity” has been defined as any activity which involves, makes possible, or is
required for the operation of aircraft, or which contributes to or is required for the safety of such operation.
See Federal Aviation Authority Advisory Circular 150/5190-1A. The following examples are not considered
aeronautical activities: ground transportation (taxis, car rentals, limousines); hotels and motels; restaurants;
barber shops; travel agencies and auto parking lots.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.199 FS. Hist ory–New 10-
12-76, Formerly 12D-7.16, Amended 12-27-94.
12D-7.018 Fraternal and Benevolent Organizations.
(1) The property of non-profit fraternal and benevolent organizations is entitled to full or predominant
exemption from ad valorem taxation when used exclusively or predominantly for charitable, educational,
literary, scientific or religious purposes. The extent of the exemption to be granted to fraternal and benevolent
organizations shall be determined in accordance with those provisions of Chapter 196, F.S., which govern the
exemption of all property used for charitable, educational, literary, scientific or religious purposes.
Chapter 12D-7, F.A.C.
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(2) The exclusive or predominant use of property or portions of property owned by fraternal and
benevolent organizations and used for organization, planning, and fund-raising activity under Section
196.193(3), F.S., for charitable purposes constitutes the use of the property for exempt purposes to the extent
of the exclusive or predominant use. The incidental use of said property for social, fraternal, or similar
meetings shall not deprive the property of its exempt status. It is not necessary that public funds actually be
allocated for such function or service pursuant to Section 196.012(7), F.S.
(3) Any part or portion of the real or personal property of a fraternal or benevolent organization leased or
rented for commercial or other non-exempt purposes, or used by such organization for commercial purposes,
such as a bar, restaurant, or swimming pool, shall not be exempt from ad valorem taxes but shall be taxable
to the extent specified in Sections 196.192 and 196.012(3), F.S. In determining commercial purposes,
pursuant to Sections 196.195(2)(e) and 196.196(1)(b), F.S., the reasonableness of the charges in relation to
the value of the services shall be considered as well as whether the excess is used to pay maintenance and
operational expenses in furthering the exempt purposes or to provide services to persons unable to pay for the
services.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.192, 196.195, 196.196 FS.
History–New 10-12-76, Formerly 12D-7.18, Amended 11-21-91, 12-30-99.
12D-7.019 Tangible Personal Property Exemption.
(1) The filing of a complete Form DR-405, or Form DR-470A (incorporated by reference in Rule 12D-
16.002, F.A.C.) shall be considered the application for exemption.
(2) Taxpayers who fail to file complete returns by April 1 or within any applicable extension period, shall
not receive the $25,000 exemption. However, at the option of the property appraiser, owners of property
previously assessed without a return being filed may qualify for the exemption without filing an initial return.
Nothing in this rule shall preclude a property appraiser from requiring that Form DR -405 be filed. Returns
not timely filed shall be subject to the penalties enumerated in Section 193.072, F.S. Claims of more
exemptions than allowed under Section 196.183(1), F.S., are subject to the taxes exempted as a result of
wrongfully claiming the additional exemptions plus penalties on these amounts as enumerated in Section
196.183(5), F.S.
(3) Section 196.183(1), F.S., states that a single return must be filed, and therefore a single exemption
granted, for all freestanding equipment not located at the place where the owner of tangible personal property
transacts business.
(4) “Site where the owner of tangible personal property transacts business”.
(a) Section 196.183(2), F.S., defines “site where the owner of tangible personal property transacts
business”. A “site where the owner of tangible personal property transacts business” includes facilities where
the business ships or receives goods, employees of the business are located, goods or equipment of the
business are stored, or goods or services of the business are produced, manufactured, or developed, or similar
facilities located in offices, stores, warehouses, plants, or other locations of the business. Sites where only the
freestanding property of the owner is located shall not be considered sites where the owner of tangible
personal property transacts business.
(b) Example: A business owns copying machines or other freestanding equipment for lease. The location
where the copying machines are leased or where the freestanding equipment of the owner is placed does n ot
constitute a site where the owner of the equipment transacts business. If it is not a site where one or more of
the activities stated in subsection (a) occur, for purposes of the tangible personal property exemption, it is not
considered a site where the owner transacts business.
(5) Property Appraiser Actions – Maintaining Assessment Roll Entry. For all freestanding equipment not
located at a site where the owner of tangible personal property transacts business, and for which a single return
is required, and for property assessed under Section 193.085, F.S., the property appraiser is responsible for
allocating the exemption to those taxing jurisdictions in which freestanding equipment or property assessed
under Section 193.085, F.S. is located. Allocation should be based on the proportionate share of the just value
of such property in each jurisdiction. However, the amount of the exemption allocated to each taxing authority
may not change following the extension of the tax roll under Section 193.122, F.S.
Chapter 12D-7, F.A.C.
260
(6) By February 1 of each year, the property appraiser shall notify by mail all taxpayers whose requirement
for filing an annual tangible personal property tax return was waived in the previous year. The notification
shall state that a return must be filed if the value of the taxpayer’s tangible personal property exceeds the
exemption and shall include notification of the penalties for failure to file such a return. Form DR -405W
(incorporated by reference in Rule 12D-16.002, F.A.C.), may be used by property appraisers at their option.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.047, 193.063, 193.072, 193.114,
193.122, 196.183, 213.05 FS. History–New 11-1-12.
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation.
(1) To apply for the exemption in Section 196.26, F.S., a property owner must submit an original
application to the property appraiser by March 1, as outlined in Section 196.011, F.S.
(2) The Department prescribes Form DR-418C, Real Property Dedicated in Perpetuity for Conservation,
Exemption Application, incorporated by reference in Rule 12D-16.002, F.A.C. Property owners must use this
form to apply for the exemption in Section 196.26, F.S.
(3) If the land is no longer eligible for this exemption, the owner must promptly notify the property
appraiser. If the owner fails to notify the property appraiser and it is determined the land was not eligible for
this exemption for any time within the last 10 years, the owner is subject to taxes exempted plus 18% interest
each year and a penalty of 100% of the taxes exempted. Any property of the owner will be subject to a lien
for the unpaid taxes and penalties. (Section 196.011, F.S.).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.26, 213.05 FS. History–New
11-1-12, Amended 9-19-17.
Chapter 12D-8, F.A.C.
261
CHAPTER 12D-8
ASSESSMENT ROLL PREPARATION AND APPROVAL
12D-8.001 All Property to Be Assessed
12D-8.002 Completion and Submission of Assessment Rolls
12D-8.003 Possessory Interest on the Roll
12D-8.004 Notice of Proposed Increase of Assessment from Prior Year
12D-8.005 Assessing Property Not Returned as Required by Law and Penalties Thereon
12D-8.006 Assessment of Property for Back Taxes
12D-8.0061 Assessments; Homestead Property Assessments at Just Value
12D-8.0062 Assessments; Homestead; Limitations
12D-8.0063 Assessment of Changes, Additions, or Improvements to a Homestead
12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead
12D-8.0065 Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement Required;
Denials; Late Applications
12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property
12D-8.0068 Reduction in Assessment for Living Quarters of Parents or Grandparents
12D-8.007 Preparation of Assessment Rolls
12D-8.008 Additional Requirements for Preparation of the Real Property Roll
12D-8.009 Additional Requirements for Preparation of Tangible Personal Property Assessment Roll
12D-8.010 Uniform Definitions for Computer Files
12D-8.011 Uniform Standards for Computer Operations: Minimum Data Requirements
12D-8.013 Submission of Computer Tape Materials to the Department
12D-8.015 Extension of the Assessment Rolls
12D-8.016 Certification of Assessment Rolls by the Appraiser
12D-8.017 Distribution of Assessment Rolls
12D-8.018 Recapitulations of Assessment Rolls
12D-8.019 Post-audit Review
12D-8.020 Approval of Assessment Rolls by the Department of Revenue
12D-8.021 Procedure for the Correction of Errors by Property Appraisers
12D-8.022 Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue
12D-8.001 All Property to Be Assessed.
(1) General.
(a) The property appraiser shall make a determination of the value of all property (whether such property
is taxable, wholly or partially ex empt, or subject to classification reflecting a value less than its just value at
its present highest and best use) located within the county according to its just or fair market value on the first
day of January of each year and enter the same upon the appropriate assessment roll under the heading “Just
Value.” If the parcel qualifies for a classified use assessment, the classified use value shall be shown under
the heading “Classified Use Value.”
(b) The following are specifically excluded from the requirements of paragraph (a) above:
1. Streets, roads, and highways. The appraiser is not required to, but may assess and include on the
appropriate assessment roll streets, roads, and highways which have been dedicated to or otherwise acquired
by a municipality, a county, or a state or federal agency.
a. The terms “streets”, “roads”, and “highways” include all public rights-of-way for either or both
pedestrian or vehicular travel.
b. The phrase “or otherwise acquired” shall mean that title to the property is vested in the municipality,
county, state, or federal agency and shall not include an easement or mere right of use.
2. Improvements or portions not substantially completed on January 1 shall have no value placed thereon.
3. Inventory is exempt.
Chapter 12D-8, F.A.C.
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4. Growing annual agricultural crops, nonbearing fruit trees, nursery stock.
5. Household goods and personal effects of every person residing and making his or her permanent home
in this state are exempt from taxation. Title to such household goods and personal effects may be held
individually, by the entireties, jointly, or in common with others. Storage in a warehouse, or other place of
safekeeping, in and of itself, does not alter the status of such property. Personal effects is a category of
personal property which includes such items as clothing, jewelry, tools, and hobby equipment. No return of
such property or claim for exemption need be filed by an eligible owner and no entries need be shown on the
assessment roll.
(2) Agricultural lands shall be assessed in accordance with the provisions of Section 193.461, F.S., and
these rules and regulations.
(3) Pollution control devices shall be assessed in accordance with the provisions of Section 193.621, F.S.,
and these rules and regulations.
(4) Land subject to a conservation easement, environmentally endangered lands, or lands used for outdoor
recreational or park purposes when land development rights have been conveyed or conservation restrictions
have been covenanted shall be assessed in accordance with the provisions of Section 193.501, F.S., and these
rules.
(a) Petition – On or before April 1 of each year any taxpayer claiming right of assessment for ad valorem
tax purposes under this rule and Section 193.501, F.S., may file a petition with the property appraiser
requesting reclassification and reassessment of the land for the upcoming tax year.
(b) In the event the property appraiser determines that land development covenants, restrictions, rules or
regulations imposed upon property described in said petition render development to the highest and best use
no longer possible, he or she shall reclassify and reassess the property described in the petition and enter the
new assessed valuation for the property on the roll with a notation indicating that this property receives special
consideration as a result of development restrictions. For the purpose of complying with Section
193.501(7)(a), F.S., the property appraiser will also maintain a record of the value of such property as if the
development rights had not been conveyed and the conservation restrictions had not been covenanted.
(5) Land Subject to a Moratorium (Section 193.011(2), F.S.).
(a) The property appraiser shall consider any moratorium imposed by law, ordinance, regulation,
resolution, proclamation, or motion adopted by any governmental body or agency which prohibits, restricts,
or impairs the ability of a taxpayer to improve or develop his property to its highest and best use in determining
the value of the property.
1. The taxpayer, whose property is so affected, may file a petition with the property appraiser on or before
April 1 requesting reclassification and reassessment for the current tax year.
2. The taxpayer’s right to receive a reclassification and reassessment under this rule and Section
193.011(2), F.S., shall not be impaired by his failure to file said petition with the property appraiser.
(b) In the event the property appraiser determines that restrictions placed upon land subject to a
moratorium render development to the highest and best use no longer possible, he shall reclassify and reassess
the property.
(6) High-water recharge lands shall be classified in accordance with Section 193.625, F.S. The assessment
of high-water recharge lands must be based upon a formula adopted by ordinance by co unties choosing to
have a high-water recharge protection tax assessment program.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 192.042, 193.011,
193.052, 193.062, 193.085, 193.114, 193.451, 193.461, 193.501, 193.621, 193.625, 194.011, 213.05 FS.
History–New 12-7-76, Formerly 12D-8.01, Amended 12-25-96, 1-31-99.
12D-8.002 Completion and Submission of Assessment Rolls.
(1) The property appraiser shall complete the valuation of all property within his or her county and shall
enter the valuations on the appropriate assessment roll not later than July 1 of each year.
(2) The Executive Director may, for a good cause shown, extend beyond July 1 the time for completion
of any assessment roll.
Chapter 12D-8, F.A.C.
263
(a) In requesting an extension of time for completion of assessments, the property appraiser shall file a
request for such extension on a form prescribed by the Department or in an official letter which shall include
the following:
1. An indication of the assessment roll or rolls for which an extension of time is requested for completion
and the property appraiser’s estimate of the time needed for completion of each such roll.
2. The specific grounds upon which the request for extension of the time of completion of the assessment
roll or rolls is based.
3. A statement that “the failure to complete the assessment roll(s) not later than July 1 of the taxable year
is not due to negligence, carelessness, nor dilatory action over which I exercise any power, authority, or
control.”
4. Date and signature of the property appraiser making the request.
5. If the request for extension of time is for more than 10 days and the request is not received in the office
of the Executive Director prior to June 10 of the year in which the request is made, a statement as to why the
request was not filed prior to June 10. A request for an extension of time of 10 days or less may be made at
any time provided the request is received by the Executive Director prior to July 1.
(b) The Executive Director, the Executive Director’s designee, may
1. Require such additional information from the property appraiser as he or she may deem necessary in
connection with the request for extension;
2. Conduct an investigation to determine the need for the requested extension and such other information
as may be pertinent;
3. Grant to each property appraiser requesting it, one extension of time for the completion of any one or
more of the assessment rolls for a period of not more than 10 days beyond July 1 of any year at his or her
discretion.
4. Grant one or more extensions of time to a day certain to any property appraiser for the completion of
any one or more of the assessment rolls for a period exceeding 10 days upon a finding that the extension is
warranted by reason of one or more of the following:
a. A total reappraisal, to be included on the assessment roll or rolls, for which a request for extension of
time has been requested is in progress, and such program has been conducted in a manner to avoid causing
unreasonable or undue delay in completion of the assessment rolls.
b. An act or occurrence beyond the control of man, such as, but not limited to, destruction of records or
equipment needed to compile an assessment roll, fire, flood, hurricane, or other natural catastrophe, or death;
c. An occurrence or non-occurrence not beyond the control of man, when such occurrence or non-
occurrence was not for the purpose of delaying the completion of the assessment roll or rolls on the date fixed
by law, July 1.
(3) Each assessment roll shall be submitted to the Executive Director of the Department of Revenue for
review in the manner and form prescribed by the Department on or before the first Monday in July; however,
an extension granted under subsection (2) above shall likewise extend the time for submission.
(4) Accompanying the assessment roll submitted to the Executive Director shall be, on a form provided
by the Department, an accurate tabular summary by property class of any adjustments made to recorded
selling prices or fair market value in arriving at assessed value. Complete, clear, and accurate documentation
for each adjustment under Section 193.011(8), F.S., exceeding fifteen percent shall accompany this summary
detailing how that percentage adjustment was calculated. This documentation shall include individual data
for all sales used and a narrative on the procedures used in the study. In addition, an accurate tabular summary
of per acre land valuations used for each class of agricultural property in preparing the assessment roll shall
be submitted with the assessment roll to the Executive Director.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.011, 193.023, 193.114,
193.1142, 193.122, 213.05 FS. History–New 12-7-76, Amended 9-30-82, Formerly 12D-8.02.
12D-8.003 Possessory Interest on the Roll.
The property appraiser shall enter the assessed value of an assessable possessory interest on the appropriate
assessment roll according to the nature or character of the property possessed. Stated in other terms, if the
Chapter 12D-8, F.A.C.
264
possessory interest is in real property, then the assessment shall appear on the real property assessment roll;
if it is an interest in tangible personal property or inventory, then the assessment shall appear on the Tangible
Personal Property Assessment Roll.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.011, 193.085, 193.114,
213.05 FS. History–New 12-7-76, Formerly 12D-8.03.
12D-8.004 Notice of Proposed Increase of Assessment from Prior Year.
The notice mailed pursuant to Section 194.011, F.S. and Rule 12D-8.005, F.A.C., shall contain a statement
advising the taxpayer that:
(1) Upon request the property appraiser or a member of his or her staff shall agree to a conference
regarding the correctness of the assessment, and
(2) He or she has a right to petition to the value adjustment board, and the procedures for doing so.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.011, 213.05 FS. History–New 12-7-
76, Amended 7-10-78, Formerly 12D-8.04.
12D-8.005 Assessing Property Not Returned as Required by Law and Penalties Thereon.
(1) The due date without an extension granted pursuant to Section 193.063, F.S., is April 1.
(a) If the taxpayer has failed to file a return on or before the due date, including any extens ions, then,
based upon the best information available, the property appraiser shall list the appropriate property on a return,
assess it, and apply the 25 percent penalty thereon. An assessment made in this manner shall be considered
an increased assessment and notice must be sent thereof in accordance with the provisions of Section 194.011,
F.S. and Rule 12D-8.004, F.A.C.
(b) If a return is filed before the fifth month from the due date or the extended due date of the return, the
penalty shall be reduced in accordance with the penalty schedule in Section 193.072(1)(b), F.S., and the
property appraiser is authorized to waive the penalty entirely upon finding that good cause has been shown.
(2) When a return is filed, the property appraiser shall ascertain whether all property required to be
returned is listed. If such property is unlisted on the return, the property appraiser shall:
(a) As soon as practicable after filing the return and based upon the best information available, list the
property on the return, assess it, apply the 15 percent penalty thereon and to this sum apply any penalties
provided in subsection (1) of this rule as may be appropriate. Assessing the property in this manner shall be
considered an increased assessment and notice must be sent thereof in accordance with the provisions of
Section 194.011(2), F.S. and Rule 12D-8.004, F.A.C.
(b) If the unlisted property is properly listed by the taxpayer, the property appraiser is authorized to reduce
or waive the penalty entirely upon finding that good cause has been shown.
(3) When a return has property unlisted that renders the return so deficient as to indicate an intent to evade
or illegally avoid the payment of lawful taxes, it shall be deemed a failure to file a return.
(4) For the purposes of determining whether a return was filed late or property was unlisted with the
intention of illegally avoiding the payment of lawful taxes, consideration shall be given as to whether the
taxpayer made a late or corrective filing before he was notified of an increased assessment.
(5) The property appraiser shall briefly state, in writing on the return, those facts and circumstances
constituting good cause for waiving or reducing a penalty. The property appraiser shall reduce or waive
penalty only upon a proper finding of good cause shown. “Good cause” means the exercise of ordinary care
and prudence in the particular circumstances in complying with the law.
(6) Penalties shall be waived only as authorized by this rule.
(7) If no return is filed for two successive years, the property appraiser shall, for the second year no return
is filed, inspect the property, examine the property owner’s financial records, or otherwise in good faith
attempt to ascertain the just value of the property before otherwise assessing the property as provided in
subsection (1) of this rule.
Chapter 12D-8, F.A.C.
265
(8) The property appraiser may not waive or reduce penalties levied on railroad and other property
assessed by the Department of Revenue.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.063, 193.072, 193.073, 193.155,
213.05 FS. History–New 12-7-76, Formerly 12D-8.05, Amended 12-27-94, 12-28-95, 12-31-98, 12-30-99.
12D-8.006 Assessment of Property for Back Taxes.
(1) “Escape taxation” means to get free of tax, to avoid taxation, to be missed from being taxed, or to be
forgotten for tax purposes. Improvements, changes, or additions which were not taxed because of a clerical
or some other error and are a part of and encompassed by a real property parcel which has been duly assessed
and certified, should be included in this definition if back taxes are due under Section 193.073, 193.092 or
193.155(8), F.S. Property under-assessed due to an error in judgment should be excluded from this definition.
Korash v. Mills, 263 So.2d 579 (Fla. 1972).
(2) The property appraiser shall, in addition to the assessment for the current year:
(a) Make a separate assessment for each year (not to exceed three) that the property has been entirely
omitted from the assessment roll;
(b) Determine the value of the property as it existed on January 1 of each year that the property escaped
taxation;
(c) Distinctly note on the assessment roll the year for which each assessment is made; and
(d) Apply the millage levy for the year taxation was escaped, add the pena lties, if applicable, and extend
the tax. This shall be done for each year the property has escaped taxation, not to exceed three years.
(e) Assessments for back taxes shall appear on the assessment roll immediately following the assessment
of the property for the current year, or on a supplemental roll immediately following the current roll.
(f) Any tabulation of valuations from the current roll shall not include assessments for back taxes but shall
include, immediately after tabulations of the current roll totals, the corresponding tabulations for back
assessed property with a notation identifying the figure as such.
(3) Back assessments of assessable leasehold or possessory interest in property of the United States, of
the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the
state, are enforced as a personal obligation of the lessee and shall be placed on the roll in the name of the
holder of the leasehold in the year(s) taxation was escaped.
(4) Back assessments of property acquired by a bona fide purchaser that had no knowledge that the
property purchased had escaped taxation shall be assessed to the previous owner in accordance with Section
193.092(1), F.S. A “bona fide purchaser” means a purchaser, for value, in good faith, before the certification
of the assessment of back taxes to the tax collector for collection.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.073, 193.092, 193.155, 213.05 FS.
History–New 12-7-76, Formerly 12D-8.06, Amended 12-27-94, 12-31-98, 12-30-02.
12D-8.0061 Assessments; Homestead Property Assessments at Just Value.
(1) Real property shall be assessed at just value as of January 1 of the year in which the property first
receives the exemption.
(2) Real property shall be assessed at just value as of January 1 of the year following any change of
ownership. If the change of ownership occurs on January 1, subsection (1) shall apply. For purposes of this
section, a change of ownership includes any transfer of homestead property receiving the exemption, but does
not include any of the following:
(a) Any transfer in which the person who receives homestead exemption is the same person who was
entitled to receive homestead exemption on that property before the transfer, and
1. The transfer is to correct an error; or
2. The transfer is between legal and equitable title or equitable and equitable title and no other person
applies for a homestead exemption on the property; or
3. The change or transfer is by means of an instrument in which the owner is listed as both grantor and
grantee of the real property and one or more other individuals are additionally named as grantee. However, a
Chapter 12D-8, F.A.C.
266
change of ownership occurs if any additional individual named as grantee applies for a homestead exemption
on the property.
(b) The transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due
to a dissolution of marriage, provided that the transferee applies for the exemption and is otherwise entitled
to the exemption;
(c) The transfer, upon the death of the owner, is between owner and a legal or natural dependent who
permanently resides on the property; or
(d) The transfer occurs by operation of law to the surviving spouse or minor child or children under Section
732.401, F.S.
(3) A leasehold interest that qualifies for the homestead exemption under Section 196.031 or 196.041,
F.S., shall be treaded as an equitable interest in the property for purposes of subsection (2).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 213.05 FS.
History–New 12-27-94, Amended 10-2-07, 11-1-12.
12D-8.0062 Assessments; Homestead; Limitations.
(1) This rule shall govern the determination of the assessed value of property subject to the homestead
assessment limitation under Article VII, Section 4(c), Florida Constitution and Section 193.155, F.S., except
as provided in Rules 12D-8.0061, 12D-8.0063 and 12D-8.0064, F.A.C., relating to changes, additions or
improvements, changes of ownership, and corrections.
(2) Just value is the standard for assessment of homestead property, subject to the provisions of Article
VII, Section 4(c), Florida Constitution. Therefore, the property appraiser is required to determine the just
value of each individual homestead property on January 1 of each year as provided in Section 193.011, F.S.
(3) Unless subsection (5) or (6) of this rule require a lower assessment, the assessed value shall be equal
to the just value as determined under subsection (2) of this rule.
(4) The assessed value of each individual homestead property shall change annually, but shall not exceed
just value.
(5) Where the current year just value of an individual property exceeds the prior year assessed value, the
property appraiser is required to increase the prior year’s assessed value by the lower of:
(a) Three percent; or
(b) The percentage change in the Consumer Price Index (CPI) for all urban consumers, U.S. City Average,
all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United
States Department of Labor, Bureau of Labor Statistics.
(6) If the percentage change in the Consumer Price Index (CPI) referenced in paragraph (5)(b) is negative,
then the assessed value shall be the prior year’s assessed value decreased by that percentage.
(7) The assessed value of an individual homestead property shall not exceed just value.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 196.031,
213.05 FS. History–New 10-4-95.
12D-8.0063 Assessment of Changes, Additions, or Improvements to a Homestead.
(1) Any change, addition, or improvement, excluding normal maintenance, to a homestead, including an
owner’s apportioned share of common areas directly benefiting the homestead, shall be determined and
assessed at just value, and added to the assessed value of the homestead as of January 1 of the year following
the substantial completion of the change, addition, or improvement.
(2) The measure of this incremental, just value amount for purposes of subsection (1), shall be determined
directly by considering mass data collected, market evidence, and cost, or by taking the difference between
the following:
(a) Just value of the homestead as of January 1 of the year following an y change, addition, or
improvement, adjusted for any change in value during the year due to normal market factors, and
(b) Just value of the homestead as of January 1 of the year of the change, addition, or improvement.
Chapter 12D-8, F.A.C.
267
(3) General rules for assessment of changes, additions, or improvements; see paragraphs (a) through (d);
for special rules for 2004 named storms see paragraph (e).
(a) Changes, additions, or improvements do not include replacement of a portion of homestead property
damaged or destroyed by misfortune or calamity when:
1.a. The square footage of the property as repaired or replaced does not cause the total square footage to
exceed 1.500 square feet, or
b. The square footage of the property as repaired or replaced does not exceed 110 percent of the square
footage of the property before the damage or destruction; and
2. The changes, additions, or improvements are commenced within 3 years after the January 1 following
the damage or destruction.
(b) When the repair or replacement of such properties results in square footage greater than 1,500 square
feet or otherwise greater than 110 percent of the square footage before the damage, such repair or replacement
shall be treated as a change, addition, or improvement. The homestead property’s just value shall be increased
by the just value of that portion of the changed or improved property in excess of 1,500 square feet or in
excess of 110 percent of the square footage of the property before the damage, and that just value shall be
added to the assessed value (including the assessment limitation change) of the homestead as of January 1 of
the year following the substantial completion of the replacement of the damaged or destroyed portion.
(c) Changes additions or improvements to homestead property rendered uninhabitable in one or more of
the named 2004 storms is limited to the square footage exceeding 110 percent of the homestead property’s
total square footage. However, such homestead properties which are rebuilt up to 1,500 total square feet are
not considered changes, additions or improvements subject to assessment at just value.
(d) These provisions apply to changes, additions or improvements commenced within 3 years after
January 1 following the damage or destruction of the homestead and apply retroactively to January 1, 2006.
(e) Assessment of certain homestead property damaged in 2004 named storms. Notwithstanding the
provisions of Section 193.155(4), F.S., the assessment at just value for changes, additions, or improvements
to homestead property rendered uninhabitable in one or more of the named storms of 2004 shall be limited to
the square footage exceeding 110 percent of the homestead property’s total square footage. Additionally,
homes having square footage of 1,350 square feet or less which were rendered uninhabitable may rebuild up
to 1,500 total square feet and the increase in square footage shall not be considered as a change, an addition,
or an improvement that is subject to assessment at just value. The provisions of this paragraph are limited to
homestead properties in which repairs are commenced by January 1, 2008, and apply retroactively to January
1, 2005.
(4) When any portion of homestead property damaged by misfortune or calamity is not replaced, or the
square footage of the property after repair or replacement is less than 100 percent of the square footage prior
to the damage or destruction, the assessed value of the property will be reduced by the assessed value of the
destroyed or damaged portion of the property. Likewise, the just value of the property shall be reduced to the
just value of the property after the destruction or damage of the property. If the just value after the damage or
destruction is less than the total assessed value before the damage or destruction, the assessed value will be
lowered to the just value.
(5) The provisions of subsection (3) of this rule section also apply to property where the owner
permanently resides on the property when the damage or destruction occurred; the owner is not entitled to
homestead exemption on January 1 of the year in which the damage or destruction occurred; and the owner
applies for and receives homestead exemption on the property the following year.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.042, 193.011, 193.023, 193.155,
193.1551, 213.05 FS. History–New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07.
12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead.
(1) This rule shall apply where any change, addition, or improvement is not considered in the assessment
of a property as of the first January 1 after it is substantially completed. The property appraiser shall determine
the just value for such change, addition, or improvement as provided in Rule 12D-8.0063, F.A.C., and adjust
the assessment for the year following the substantial completion of the change, addition, or improvement, as
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if the assessment had been correctly made as provided in subsection 12D-8.0063(1), F.A.C. The property
appraiser shall adjust the assessed value of the homestead property for all subsequent years.
(2) If an error is made in the assessment of any homestead due to a material mistake of fact concerning an
essential characteristic of the property, the assessment shall be adjusted for each erroneous year. This
adjustment is for prospective application only. For purposes of this subsection, the term “material mistake of
fact” means any and all mistakes of fact, relating to physical characteristics of property, considered in arriving
at the assessed value of a property that, if corrected, would affect the assessed value of that property.
(3) This subsection shall apply where the property appraiser determines that a person who was not entitled
to the homestead exemption or the homestead property assessment increase limitation was granted it for any
year or years within the prior 10 years.
(a) The property appraiser shall take the following actions:
1. Serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien
against any property owned by that person in the county in the amount of the unpaid taxes, plus a penalty of
50 percent of the unpaid taxes for each year and 15 percent interest on the unpaid taxes per year. The owner
of the property must be given the opportunity to pay the taxes and any applicable penalties and interest within
30 days. If the homestead exemption or the homestead property assessment increase limitation was improperly
granted as a result of a clerical mistake or omission, the person or entity improperly receiving the property
assessment limitation may not be assessed penalties or interest.
2. Record in the public records of the county a notice of tax lien against any property owned by this person
in the county and identify all property included in this notice of tax lien.
3. The property appraiser shall correct the rolls to disallow the exemption and the homestead assessment
increase limitation for any years to which the owner was not entitled to either.
(b) Where the notice is served by U.S. mail or by certified mail, the 30-day period shall be calculated from
the date the notice was postmarked. (c) In the case of the homestead exemption, the unpaid taxes shall be the
taxes on the amount of the exemption which the person received but to which the person was not ent itled.
Where a person is improperly granted a homestead exemption due to a clerical mistake or omission by the
property appraiser, the lien shall include the unpaid taxes but not penalty and interest.
(d) In the case of the homestead property assessment increase limitation, the unpaid taxes shall be the
taxes on the amount of the difference between the assessed value and the just value for each year. Where a
person entitled to the homestead exemption inadvertently receives the homestead property assessment
increase limitation following a change of ownership, the person shall not be required to pay the unpaid taxes,
penalty and interest.
(e) The amounts determined under paragraphs (c) and (d) shall be added together and entered on the notice
of intent and on the notice of lien.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 196.011,
196.161, 213.05 FS. History–New 12-27-94, Amended 12-28-95, 9-19-17.
12D-8.0065 Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement
Required; Denials; Late Applications.
(1) For purposes of this rule, the following definitions apply.
(a) The “previous property appraiser” means the property appraiser in the county where the taxpayer’s
previous homestead property was located.
(b) The “new property appraiser” means the property appraiser in the county where the taxpayer’s new
homestead is located.
(c) The “previous homestead” means the homestead which the assessment difference is being transferred
from.
(d) The “new homestead” means the homestead which the assessment difference is being transferred to.
(e) “Assessment difference” means the difference between assessed value and just value attributable to
Section 193.155, F.S.
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(2) Section 193.155(8), F.S., provides the procedures for the transfer of the homestead assessment
difference to a new homestead, within stated limits, when a previous homestead is abandoned. The amount
of the assessment difference is transferred as a reduction to the just value of the interest owned b y persons
that qualify and receive homestead exemption on a new homestead.
(a) This rule sets limits and requirements consistent with Section 193.155(8), F.S. A person may apply
for the transfer of an assessment difference from a previous homestead property to a new homestead property
if:
1. The person received a homestead exemption on the previous property on January 1 of one of the last
two years before establishing the new homestead; and,
2. The previous property was abandoned as a homestead after that January 1; and,
3. The previous property was, or will be, reassessed at just value or assessed under Section 193.155(8),
F.S., as of January 1 of the year after the year in which the abandonment occurred subject to Subsections
193.155(8) and 193.155(3), F.S; and,
4. The person establishes a new homestead on the property by January 1 of the year they are applying for
the transfer.
(b) Under Section 193.155(8), F.S., the transfer is only available from a prior homestead for which a
person previously received a homestead exemption. For these rules:
1. If spouses owned and both permanently resided on a previous homestead, each is considered to have
received the homestead exemption, even if only one of them applied for the homestead exemption on the
previous homestead.
2. For joint tenants with rights of survivorship and for tenants in common, those who qualified for and
received the exemption on a previous homestead are considered to have received the exemption.
(3)(a) To apply for portability, the person must file Form DR-501T, Transfer of Homestead Assessment
Difference, (incorporated by reference in Rule 12D-16.002, F.A.C.,
https://www.flrules.org/Gateway/reference.asp?No=Ref-05793), including a sworn statement, by March 1.
Form DR-501T is submitted as an attachment to Form DR-501, Original Application for Ad Valorem Tax
Exemption, (incorporated by reference in Rule 12D-16.002, F.A.C.,
https://www.flrules.org/Gateway/reference.asp?No=Ref-05793).
(b) If the person meets the qualifications and wants to designate the ownership share of the assessment
difference to be attributed to him or her as spouses for transfer to the new homestead, he or she must also file
a copy of Form DR-501TS, Designation of Ownership Shares of Abandoned Homestead (incorporated by
reference in Rule 12D-16.002, F.A.C., https://www.flrules.org/Gateway/reference.asp?No=Ref-05793) that
was already filed with the previous property appraiser as described in subsection (5).
(4) Within the limitations for multiple owners in subsection (5), the total which may be transferred is
limited as follows:
(a) Upsizing ‒ When the just value of the new homestead equals or is greater than the just value of the
previous homestead, the maximum amount that can be transferred is $500,000.
(b) Downsizing ‒ When the just value of the new homestead is less than the just value of the previous
homestead, the maximum amount that can be transferred is $500,000. Within that limit, the amount must be
the same proportion of the new homestead’s just value as the proportion of the assessment difference was of
the previous homestead’s just value.
(5)(a) Transferring without splitting or joining – When two or more persons jointly abandon a single
previous homestead and jointly establish a new homestead, the provisions for splitting and joining below do
not apply if no additional persons are part of either homestead. The maximum amount that can be transferred
is $500,000.
(b) Splitting ‒ When two or more people who previously shared a homestead abandon that homestead and
establish separate homesteads, the maximum total amount that can be transferred is $500,000. Within that
limit, each person who received a homestead exemption and is eligible to transfer an amount is limited to a
share of the previous homestead’s difference between assessed value and just value. The shares of the persons
that received the homestead exemption cannot total more than 100 percent.
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1. For tenants in common, this share is the difference between just value and assessed value for the tenant’s
proportionate interest in the property. This is the just value of the tenant’s interest minus the assessed value
of the tenant’s interest.
2. For joint tenancy with right of survivorship and for spouses, the share of the homestead assessment
difference is the difference between the just value and the assessed value of the owner’s share of the
homestead portion of the property. This is the difference between the just value and the assessed value of the
homestead portion of the property, divided by the number of owners that received the exemption, unless
another interest share is on the title. In that case, the portion of the amount that may be transferred is the
difference between just value and assessed value for the owner’s stated share of the homestead portion of the
property.
3. Subparagraphs (5)(b)1. and (5)(b)2. do not apply if spouses abandon jointly titled property and
designate their respective ownership shares by completing and filing Form DR-501TS. When a complete and
valid Form DR-501TS is filed as provided in this subparagraph, the designated ownership shares are
irrevocable.
If spouses abandon jointly titled property and want to designate their respective ownership shares they must:
a. Be married to each other on the date the jointly titled property is abandoned.
b. Each execute the sworn statement designating the person’s ownership share on Form DR-501TS.
c. File a complete and valid Form DR-501TS with the previous property appraiser before either person
applies for portability on Form DR-501T with the new property appraiser.
d. Include a copy of Form DR-501TS with the homestead exemption application filed with the new
property appraiser as described in subsection (3).
4. Except when a complete and valid designation Form DR-501TS is filed, the shares of the assessment
difference cannot be sold, transferred, or pledged to any taxpayer. For example, if spouses divorce and both
abandon the homestead, they each take their share of the assessment difference with them. The property
appraiser cannot accept a stipulation otherwise.
(c) Joining – When two or more people, some of whom previously owned separate homesteads and
received a homestead exemption, join together to qualify for a new homestead, the maximum amount that can
be transferred is $500,000. Within that limit, the amount that can be transferre d is limited to the highest
difference between just value and assessed value from any of the persons’ previous homesteads.
(6) Abandonment.
(a) To transfer an assessment difference, a homestead owner must abandon the homestead before January
1 of the year the new application is made.
(b) In the case of joint tenants with right of survivorship, if only one owner moved and the other stayed in
the original homestead, the homestead would not be abandoned. The person who moved could not transfer
any assessment difference.
(c) To receive an assessment reduction under Section 193.155(8), F.S., a person may abandon his or her
homestead even though it remains his or her primary residence by providing written notification to the
property appraiser of the county where the homestead is located. This notification must be delivered before
or at the same time as the timely filing of a new application for homestead exemption on the property. This
abandonment will result in reassessment at just value as provided in subparagraph (2)(a)3. of this rule.
(7) Only the difference between assessed value and just value attributable to Section 193.155, F.S., can
be transferred.
(a) If a property has both the homestead exemption and an agricultural classification, a person cannot
transfer the difference that results from an agricultural classification.
(b) If a homeowner has a homestead and is receiving a reduction in assessment for living quarters for
parents or grandparents under Section 193.703, F.S., the reduction is not included in the transfer. When
calculating the amount to be transferred, the amount of that reduction must be added back into the assessed
value before calculating the difference.
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(8) Procedures for property appraiser:
(a) If the previous homestead was in a different county than the new homestead, the new property appraiser
must transmit a copy of the completed Form DR-501T with a completed Form DR-501 to the previous
property appraiser. If the previous homesteads of applicants applying for transfer were in more than one
county, each applicant from a different county must fill out a separate Form DR-501T.
1. The previous property appraiser must complete Form DR-501RVSH, Certificate for Transfer of
Homestead Assessment Difference (incorporated by reference in Rule 12D-16.002, F.A.C.,
https://www.flrules.org/Gateway/reference.asp?No=Ref-05793). By April 1 or within two weeks after
receiving Form DR-501T, whichever is later, the previous property appraiser must send this form to the new
property appraiser. As part of the information returned on Form DR-501RVSH, the previous property
appraiser must certify that the amount transferred is part of a previous homestead that has been or will be
reassessed at just value as of January 1 of the year after the year in which the abandonment occurred as
described in subparagraph (2)(a)3. of this rule.
2. Based on the information provided on Form DR-501RVSH from the previous property appraiser, the
new property appraiser calculates the amount that may be transferred and applies this amount to the January
1 assessment of the new homestead for the year for which application is made.
(b) If the transfer is from the same county as the new homestead, the property appraiser retains Form DR-
501T. Form DR-501RVSH is not required. For a person that applied on time for the transfer of assessment
difference, the property appraiser updates the ownership share information using the share methodology in
this rule.
(c) The new property appraiser must record the following in the assessment roll submitted to the
Department according to Section 193.1142, F.S., for the year the transfer is made to the homestead parcel:
1. Flag for current year assessment difference transfer;
2. Number of owners among whom the previous assessment difference was split. Enter 1 if previous
difference was not split;
3. Assessment difference value transferred;
4. County number of previous homestead;
5. Parcel ID of previous homestead;
6. Year from which assessment difference value was transferred;
(d) Property appraisers that have information sharing agreements with the Department are authorized to
share confidential tax information with each other under Section 195.084, F.S., including social security
numbers and linked information on Forms DR-501, DR-501T, and DR-501RVSH.
(9)(a) The transfer of an assessment difference is not final until all values on the assessment roll on which
the transfer is based are final. If the values are final after the procedures in these rules are exercised, the
property appraiser(s) must make appropriate corrections and send a corrected assessment notice. Any values
that are in administrative or judicial review must be noticed to the tribunal or court for accelerated hearing
and resolution so that the intent of Section 193.155(8), F.S. may be fulfilled.
(b) This rule does not authorize the consideration or adjustment of the just, assessed, or taxable value of
the previous homestead property.
(10) Additional provisions.
(a) If the information from the previous property appraiser is provided after the procedures in this section
are exercised, the new property appraiser must make appropriate corrections and send a corrected assessment
notice.
(b) The new property appraiser must promptly notify a taxpayer if the information received or available
is insufficient to identify the previous homestead and the transferable amount. For a timely filed application,
this notice must be sent by July 1.
(c) If the previous property appraiser supplies enough information to the new property appraiser, the
information is considered timely if provided in time to include it on the notice of proposed property taxes sent
under Sections 194.011 and 200.065(1), F.S.
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(d) If the new property appraiser has not received enough information to identify the previous homestead
and the transferable amount in time to include it on the notice of proposed property taxes, the taxpayer may
file a petition with the value adjustment board in the county of the new homestead.
(11) Denials.
(a) If the applicant is not qualified for transfer of any assessment difference, the new property appraiser
must send Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference,
(incorporated by reference in Rule 12D-16.002, F.A.C.) to the applicant by July 1 and include the reasons for
the denial.
(b) Any property appraiser who sent a notice of denial by July 1 because he or she did not receive sufficient
information to identify the previous homestead and the amount which is transferable, must grant the transfer
after receiving information from the previous property appraiser showing the taxpayer was qualified, if the
new property appraiser determines the taxpayer is otherwise qualified. If a petition was filed based on a timely
application for the transfer of an assessment difference, the value adjustment board shall refund the taxpayer
the petition filing fee.
(c) Petitions of denials may be filed with the value adjustment board as provided in Rule 12D-9.028,
F.A.C.
(12) Late applications.
(a) Any person qualified to have property assessed under Section 193.155(8), F.S., who fails to file for a
new homestead on time in the first year following eligibility may file in a subsequent year. The assessment
reduction must be applied to assessed value in the year the transfer is first approved. A refund may not be
given for previous years.
(b) Any person who is qualified to have his or her property assessed under Section 193.155(8), F.S., who
fails to file an application by March 1, may file an application for assessment under that subsection and, under
Section 194.011(3), F.S., may file a petition with the value adjustment board requesting the assessment be
granted. The petition may be filed at any time during the taxable year by the 25th day following the mailing
of the notice by the property appraiser as provided in Section 194.011(1), F.S. In spite of Section 194.013,
F.S., the person must pay a nonrefundable fee of $15 when filing the petition, as required by paragraph (j) of
Section 193.155(8), F.S. After reviewing the petition, the property appraiser or the value adjustment board
may grant the assessment under Section 193.155(8), F.S., if the property appraiser or value adjustment board
find the person is qualified and demonstrates particular extenuating circumstances to warrant granting the
assessment.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.047, 193.114, 193.1142, 193.155,
193.461, 193.703, 194.011, 194.013, 195.084, 200.065 FS. History‒New 9-10-15.
12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property.
(1) Any person or entity that owns non-homestead property that is entitled to receive the 10 percent
assessment increase limitation under Section 193.1554 or 193.1555, F.S., must notify the property appraiser
of the county where the property is located of any change of ownership or control as defined in Sections
193.1554(5) and 193.1555(5), F.S. This notification is not required if a deed or other instrument of title has
been recorded in the county where the parcel is located.
(2) As provided in Sections 193.1554(5) and 193.1555(5), F.S., a change of ownership or control means
any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer
of control or of more than fifty (50) percent of the ownership of the legal entity that owned the property when
it was most recently assessed at just value.
(3) For purposes of a transfer of control, “controlling ownership rights” means voti ng capital stock or
other ownership interest that legally carries voting rights or the right to participate in management and control
of the legal entity’s activities. The term also includes an ownership interest in property owned by a limited
liability company or limited partnership that is treated as owned by its sole member or sole general partner.
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(4)(a) A cumulative transfer of control of the legal entity that owns the property happens when any of the
following occur:
1. The ownership of the controlling ownership rights changes and either:
a. A shareholder or other owner that did not own more than fifty (50) percent of the controlling ownership
rights becomes an owner of more than fifty (50) percent of the controlling ownership rights; or
b. A shareholder or other owner that owned more than fifty (50) percent of the controlling ownership
rights becomes an owner of less than fifty (50) percent of the controlling ownership rights.
2.a. There is a change of all general partners; or
b. Among all general partners the ownership of the controlling ownership rights changes as described in
subparagraph 1. above.
(b) If the articles of incorporation and bylaws or other governing organizational documents of a legal
entity require a two-thirds majority or other supermajority vote of the voting shareholders or other owners to
approve a decision, the supermajority shall be used instead of the fifty (50) percent for purposes of paragraph
(a) above.
(5) There is no change of ownership if:
(a) The transfer of title is to correct an error;
(b) The transfer is between legal and equitable title; or
(c) For “non-homestead residential property” as defined in Section 193.1554(1), F.S., the transfer is
between husband and wife, including a transfer to a surviving spouse or a transfer due to a dissolution of
marriage. This paragraph does not apply to non-residential property that is subject to Section 193.1555, F.S.
(6) For a publicly traded company, there is no change of ownership or control if the cumulative transfer
of more than 50 percent of the ownership of the entity that owns the property occurs through the buying and
selling of shares of the company on a public exchange. This exception does not apply to a transfer made
through a merger with or an acquisition by another company, including an acquisition by acquiring
outstanding shares of the company.
(7)(a) For changes of ownership or control, as referenced in subsection (2) of this rule, the owner must
complete and send Form DR-430, Change of Ownership or Control, Non-Homestead Property, to the property
appraiser unless a deed or other instrument of title has been recorded in the county where the parcel is located.
This form is adopted by the Department of Revenue and incorporated by reference in Rule 12D-16.002,
F.A.C. If one owner completes and sends a Form DR-430 to the property appraiser, another owner is not
required to send an additional Form DR-430.
(b) Form DR-430M, Change of Ownership or Control, Multiple Parcels, which is incorporated by
reference in Rule 12D-16.002, F.A.C., may be used as an attachment to Form DR-430. A property owner may
use DR-430M to list all property owned or controlled in the state for which a change of ownership or control
has occurred. A copy of the form should be sent to each county property appraiser where a parcel is located.
(c) On January 1, property assessed under Sections 193.1554 and 193.1555, F.S., must be assessed at just
value if the property has had a change of ownership or control since the January 1, when the property was
most recently assessed at just value.
(d) The property appraiser is required to provide a notice of intent to record a tax lien on any property
owned by a person or entity that was granted, but not entitled to, the property assessment limitation under
Section 193.1554 or 193.1555, F.S. Before a lien is filed, the person or entity who was notified must be given
30 days to pay the taxes, applicable penalties, and interest. If the property assessment limitation was
improperly granted as a result of a clerical mistake or omission, the person or entity improperly receiving the
property assessment limitation may not be assessed penalties or interest.
(e) The property appraiser shall use the information provided on the Form DR-430 to assess property as
provided in Sections 193.1554, 193.1555 and 193.1556, F.S. For listing ownership on the assessment rolls,
the property appraiser must not use Form DR-430 as a substitute for a deed or other instrument of title in the
public records.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.1554, 193.1555, 193.1556 FS.
History–New 11-1-12, Amended 9-19-17.
Chapter 12D-8, F.A.C.
274
12D-8.0068 Reduction in Assessment for Living Quarters of Parents or Grandparents.
(1)(a) In accordance with Section 193.703, F.S., and s. 4(e), Art. VII of the State Constitution, the board
of county commissioners of any county may adopt an ordinance to provide for a reduction in the assessed
value of homestead property equal to any increase in assessed value of the property which results from the
construction or reconstruction of the property for the purpose of providing living quarters for one or more
natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse if at least
one of the parents or grandparents for whom the living quarters are provided is at least 62 years of age. The
board of county commissioners shall deliver a copy of any ordinance adopted under Section 193.703, F.S., to
the property appraiser.
(b) The reduction in assessed value resulting from an ordinance adopted pursuant to Section 193.703, F.S.,
shall be applicable to the property tax levies of all taxing authorities levying tax within the county.
(2) A reduction may be granted under subsection (1) only to the owner of homestead property where the
construction or reconstruction is consistent with local land development regulations, including, where
applicable, proper application for a building permit.
(3) In order to qualify for the assessment reduction pursuant to this section, property must meet the
following requirements:
(a) The construction or reconstruction for which the assessment reduction is granted must have been
substantially completed on or before the January 1 on which the assessment reduction for that property will
first be applied.
(b) The property to which the assessment reduction applies must qualify for a homestead exemption at the
time the construction or reconstruction is substantially complete and each year thereafter.
(c) The qualified parent or grandparent must permanently reside on the property on January 1 of the year
the assessment reduction first applies and each year thereafter.
(d) The construction or reconstruction must have been substantially completed after January 7, 2003, the
effective date of Section 193.703, F.S.
(4)(a) The term “qualified parent or grandparent” means the parent or grandparent residing in the living
quarters, as their primary residence, constructed or reconstructed on property qualifying for assessment
reduction pursuant to Section 193.703, F.S., on January 1 of the year the assessment reduction first applies
and each year thereafter. Such parent or grandparent must be the natural or adoptive parent or grandparent of
the owner, or the owner’s spouse, of the homestead property on which the construction or reconstruct ion
occurred.
(b) “Primary residence” shall mean that the parent or grandparent does not claim a homestead exemption
elsewhere in Florida. Such parent or grandparent cannot qualify as a permanent resident for purposes of being
granted a homestead exemption or tax credit on any other property, whether in Florida or in another state. If
such parent or grandparent receives or claims the benefit of an ad valorem tax exemption or a tax credit
elsewhere in Florida or in another state where permanent residency is required as a basis for the granting of
that ad valorem tax exemption or tax credit, such parent or grandparent is not a qualified parent or grandparent
under this subsection and the owner is not entitled to the reduction for living quarters provided by this section.
(c) At least one qualifying parent or grandparent must be at least 62 years of age.
(d) In determining that the parent or grandparent is the natural or adoptive parent or grandparent of the
owner or the owner’s spouse and that the age requirements are met, the property appraiser shall rely on an
application by the property owner and such other information as the property appraiser determines is relevant.
(5) Construction or reconstruction qualifying as providing living quarters pursuant to this section is limited
to additions and renovations made for the purpose of allowing qualified parents or grandparents to
permanently reside on the property. Such additions or renovations may include the construction of a separate
building on the same parcel or may be an addition to or renovation of the existing structure. Construction or
reconstruction shall be considered as being for the purpose of providing living quarters for parents or
grandparents if it is directly related to providing the amenities necessary for the parent or grandparent to reside
on the same property with their child or grandchild. In making this determination, the property appraiser shall
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rely on an application by the property owner and such other information as the property appraiser determines
is relevant.
(6)(a) On the first January 1 on which the construction or reconstruction qualifying as providing living
quarters is substantially complete, the property appraiser shall determine the increase in the just value of the
property due to such construction or reconstruction. For that year and each year thereafter in which the
property qualifies for the assessment reduction, the assessed value calculated pursuant to Section 193.155,
F.S., shall be reduced by the amount so determined. In no year may the assessment reduction, inclusive and
aggregate of all qualifying parents or grandparents, exceed twenty percent of the total assessed value of the
property as improved prior to the assessment reduction being taken. If in any year the reduction as calculated
pursuant to this subsection exceeds twenty percent of assessed value, the reduction shall be reduced to equal
twenty percent.
(b) Construction or reconstruction can qualify under paragraph (4)(a) in a later year, as long as the owner
makes an application for the January 1 on which a qualifying parent or grandparent meets the requirements
of paragraph (4)(b). The owner must certify in such application as to the date the construction or
reconstruction was substantially complete and that it was for the purpose of providing living quarters for one
or more natural or adoptive parents or grandparents of the owner of the property or of the owner’s spouse as
described in paragraph (1)(a). In such case, the property appraiser shall determine the incr ease in the just
value of the property due to such construction or reconstruction as of the first January 1 on which it was
substantially complete. However, no reduction shall be granted in any year until a qualifying parent or
grandparent meets the requirements of paragraph (4)(b).
(7) Further construction or reconstruction to the same property meeting the requirements of subsection (5)
for the qualified parent or grandparent residing primarily on the property may also receive an assessment
reduction pursuant to this section. Construction or reconstruction for another qualified parent or grandparent
may also receive an assessment reduction. The assessment reduction for such construction or reconstruction
shall be calculated pursuant to this section for the first January 1 after such construction or reconstruction is
substantially complete. However, in no year may the total of all applicable assessment reductions exceed
twenty percent of the assessed value of the property.
(8) The assessment reduction shall apply only while the qualified parent or grandparent continues to reside
primarily on the property and all other requirements of this section are met. The provisions of subsections (1),
(5), (6), (7) and (8) of Section 196.011, F.S., governing applications for exemption are applicable to the
granting of an assessment reduction. The property owner must apply for the assessment reduction annually.
(9) The amount of the assessment reduction under Section 193.703, F.S., shall be placed on the roll after
a change in ownership, when the property is no longer homestead, or when the parent or grandparent
discontinues residing on the property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.703, 196.011, 213.05 FS. History–
New 1-26-04.
12D-8.007 Preparation of Assessment Rolls.
(1) Each property appraiser shall prepare the following assessment rolls:
(a) Real property assessment roll;
(b) Tangible personal property assessment roll; this roll shall include all locally assessed taxable tangible
personal property; and
(c) Centrally assessed property assessment roll.
(2) Each of the assessment rolls shall include:
(a) The owner or fiduciary responsible for payment of taxes on the property, his or her address including
postal zip code, and an indication of the fiduciary capacity (such as executor, administrator, trustee, etc.,) as
appropriate. The assessment roll for real property shall include the social security number of the applicant
receiving an exemption under Sections 196.031, 196.081, 196.091, 196.101 or 196.202, F.S., and of the
applicant’s spouse, if any, when such social security number is required by Section 196.011, F.S. and
subsection 12D-7.001(4), F.A.C. The social security numbers received by property appraisers on applications
for property tax exemption are confidential. Copies of all documents, containing the social security numbers
Chapter 12D-8, F.A.C.
276
so received, furnished by the property appraiser to anyone, must exclude the social security numbers, except
for copies furnished to the Department of Revenue.
(b) The just value of all property determined under these rules and Section 193.011, F.S., shall be entered
on the assessment roll form and properly identified as such by placement under the proper column heading
on the assessment roll form or by words, abbreviations, code symbols or figures set opposite.
(c) When property is wholly or partially exempt (which for the purpose of this rule shall include immune
as well as exempt property) from taxation, the appraiser shall enter on the assessment roll the amoun t of the
exemption so as to be able to determine, by category, the total amount of exempt property on the roll. The
categories may be indicated by words, abbreviations, code symbols or figures. Two or more categories of
exemption may be included under one entry so long as such inclusion is clearly indicated and identified, and
so long as the separate dollar amounts applicable to each exemption are clearly discernable.
(d) The assessment roll shall identify the taxable value of the property being assessed. The taxable value
is the value remaining and upon which the tax is actually calculated after allowance of all lawful exemptions,
either from the assessed value or the classified use value, as is appropriate. The taxable value shall be entered
on the assessment roll form and properly identified as such by placement under the proper column heading
on the assessment roll. The taxable value may be identified by words, abbreviations, code symbols or figures
placed in a properly identified column on the assessment roll. In the event that various millages applying to
different taxable values are levied against a parcel, each taxable value shall be shown.
(e) The millage levied against the property shall be indicated on the roll. The individual millages levied
on the property, by each taxing authority in which the property is located, may be shown or the total aggregate
millage of all such taxing authorities may be shown or expressed by code or symbols provided an explanation
of the code or symbols is attached to the roll and a copy thereof included in each segment or column of the
roll contained in a binder, provided that each of the combined millages applies to the same taxable value.
(f) The appraiser shall extend the assessment roll by converting the millage to a decimal number (1 mill
= .001 dollars) and then multiplying by the taxable value (as defined in paragraph (d) above) to determine the
tax on such property. The appraiser may, in extending the roll, make such entries as to class, location, or
otherwise as is appropriate or convenient for administration so long as the requirements of paragraph (g) are
met.
(g) The amount of the aggregate taxes levied on the property shall be shown on the assessment roll
expressed in figures representing dollars and cents. The appraiser may include on the assessment roll such
other information or breakdown of the amounts of taxes levied by class, location, or otherwise as is convenient
for administration.
(3) The requirements set forth in this rule are the minimum requirements o nly and nothing contained
herein shall be construed to prohibit or restrict the appraiser in including additional information or further
subdividing categories of exemptions or expressing millage levies or amounts of tax in a more detailed manner
so long as the minimum requirements are met.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 193.1142, 213.05 FS. History–
New 12-7-76, Formerly 12D-8.07, Amended 12-27-94, 12-31-98.
12D-8.008 Additional Requirements for Preparation of the Real Property Roll.
(1) In addition to the requirements of Rule 12D-8.007, F.A.C., the Real Property Roll for each county
shall include a description of the property assessed or a cross-reference to the description which shall be
accurate and certain enough to give to the taxpayer the necessary notice of the tax assessed against the
particular piece of property; the description so cross-referenced shall afford an adequate conveyance to the
purchaser at a sale of the property for satisfaction of a lien originating in the non-payment of the tax. The
Official Record Book and Page number of the conveyance upon which the owner of record’s title is based
shall also be shown, provided such information has been gathered pursuant to paragraph 12D-8.011(1)(m),
F.A.C.
(a) All descriptions of real property shall be based upon reference to the government grid system survey
(Section, Township, Range) in general use in this state, provided:
Chapter 12D-8, F.A.C.
277
1. Where real property has been subdivided into lots according to a map or plat duly recorded in the office
of the Clerk of Circuit Court of the county in which the lands are located, or is a condominium or co-operative
apartment, the description of real property shall, in addition to Section, Township, Range, be based upon
reference to such map or plat. (Crawford v. Rehwinkel, 163 So. 851 (Fla. 1935))
2. For Spanish Grants or donations which have not been surveyed and platted, or where if platted, the plat
is not recorded in the office of the Clerk of the Circuit Court, the description of real property may also include
a reference to deed of record, giving the book and page as it appears in the office of the Clerk of the Circuit
Court.
(b) Metes and bounds descriptions making reference to the government survey for determination of the
point of beginning and closing of such description are considered for the purposes of this rule to be based
upon the government survey.
(c) Abbreviations and figures may be used in descriptions if they are of general use and acceptance, not
misleading, and indicate with certainty the thing intended.
(d) For the purposes of uniformity, if and when the following abbreviations and figures are used, they
shall have the following meaning.
ABBREVIATION MEANING
Ac Acre
Add Addition
Et Al And Others
Et Ux And Wife
Beg. Beginning
Bdy., Bdys. Boundary, Boundaries
Blk. Block
Cen. Center
C. L. Center Line
Ch. Chain
Com. Commence,
Commencing
Cont. Continue
Cor., Cors. Corner, Corners
Desc. Description
Deg. Degree
E, E’ly East, Easterly
Exc. Except
Ft. Foot or Feet
1/4 or Qtr. Fourth or Quarter
Frac. Fraction
Fracl. Fractional
Govt. Lot Government Lot
½ Half
Hwy. Highway
In. Inch, Inches
Int. Intersection
Lk., Lks. Link, Links
Mer. Meridian
Mi. Mile
´ or M. Minutes
M. or L., M/L More or Less
N, N’ly North, Northerly
NE Northeast
Chapter 12D-8, F.A.C.
278
NE’ly Northeasterly
NW Northwest
NW’ly Northwesterly
No. Number
P. Page
// Parallel
Pt. Point
P. O. B. Point of Beginning
Qtr. or 1/4 Quarter or Fourth
Rad. Radius
R.R. Railroad
Rwy. Railway
R., Rs. Range, Ranges
Rt. Right
R/W or R. O. W. Right-of-Way
Rds. Rods
Rgn. Running
´´ or S. Seconds
Sec., Secs. Section, Sections
Sq. Square
S, Sl’y South, Southerly
SE Southeast
SE’ly Southeasterly
SW Southwest
SW’y Southwesterly
St., Sts. Street, Streets
S/D Subdivision
Th. Thence
Twp., Twps. Township, Townships
W West
W’ly Westerly
(e) A unique parcel number derived from a parcel numbering system applied uniformly throughout the
county.
(f) When a code or reference number system is used for describing property, an explanation of how to
read the code or reference number system (referred to as a “key”) shall be made available.
(g)1. For the purpose of accounting for all real property within the county, the property appraiser shall list
all centrally assessed real property in its proper place on the Real Property Roll as required by this rule with
the notation “See Centrally Assessed Property Roll”, but no tax shall be extended against same, and the value
of such property need not be shown. Provided, however, when the legal description for railroad right-of-way
is not furnished by the Department or is not otherwise available, such property need not be listed on the real
property roll. All tabulations of value, parcels, etc., for the Real Property Roll sha ll not include centrally
assessed property. Taxes shall be extended against centrally assessed real property, centrally assessed tangible
personal property, and centrally assessed inventory listed on the Centrally Assessed Tangible Personal
Property Roll and inventory shall not be listed on the Tangible Personal Property Assessment Roll.
2. When property is classified (lands classified agricultural for ad valorem tax purposes; outdoor
recreational and park land) so that its taxable value is determined on a basis other than under Section 193.011,
F.S., the value according to its classified use, less any exemptions allowed, shall be its value for tax purposes.
In addition to its value determined under Section 193.011, F.S., the value of the property according to its
classified use shall be entered on the assessment roll either under the appropriate column heading (e.g.,
Classified Use Value) or with proper identifying words, abbreviations, code symbols, or figures set opposite
Chapter 12D-8, F.A.C.
279
it. In either case a notation shall be made identifying the classified use value as agricultural (e.g., “A”), park
or outdoor recreational land (e.g., “PR.”).
(h) When more than one listing is required to be made on the same property (as in the case of a taxable
possessory interest in property which is otherwise exempt or immune, and mineral, oil, gas and other
subsurface rights in or to real property which have been separated from the fee) the appraiser shall,
immediately following the entry listing the record title owner or the record title owner of the surface fee, as
the case may be, make a separate entry or entries on the assessment roll, indicating the assessment of the
taxable possessory interest or the assessment of the mineral, oil, gas and other subsurface rights in or to real
property which have been separated from the fee.
(2) Classification of Property.
(a) The appraiser shall classify each parcel of real property to indicate the use of the land as arrived at by
the appraiser for valuation purposes and indicate the same on the assessment roll according to the codes listed
below. This use will not always be the use for which the property is zoned or the use for which the
improvements were designed whenever there is, in the appraiser’s judgment, a higher and better use for the
land. When more than one land use code is applicable to a parcel, the appraiser may list either multiple land
use codes with an indication of the portion of total property ascribed to each use, or a single code indicating
the primary and predominant use. If multiple codes are listed, the code shown first shall represent the primary
and predominant use. For land classified “agricultural”, the primary and predominant use shall mean the use
code representing the most acreage. For example, if the use of 100 acres co ntains 40 acres of cropland (code
52), 30 acres of timberland (code 54), 15 acres of grazing land (code 61), and 15 acres of citrus groves (code
66), the first two-digit code in the “land use” field in the Name – Address – Legal (N.A.L.) file should be
“52”; the next part of that field could be coded “54” or “61” or “66” based upon a method consistently used
by the property appraiser. Taxable possessory interests shall be classified as code 90 or 93 as appropriate.
(b) Real property shall be classified based on ten major groups. The classification “residential” shall be
subclassified into two categories – homestead and non-homestead property. The major groups are:
1. Residential:
a. Homestead;
b. Non-homestead.
2. Commercial and Industrial.
3. Agricultural.
4. Exempt, wholly or partially.
5. Leasehold Interest (Government owned).
6. Other.
7. Centrally Assessed.
8. Non-Agricultural Acreage.
9. Time-share Property.
10. High-water recharge.
(c) Following is a detailed list of the classifications and subclassifications which shall be used, and the
numeric code designation for each. The description beside the code number defines the category of property
and illustrates the uses of property to be included. Upon request, the Department of Revenue will advise the
appraiser of the classification under which specific uses not listed below should be placed. The appraiser may
divide any of the 100 listed categories (except for undefined code numbers which are reserved for future
definition by the Department of Revenue into finer categories as long as the definition of the herein listed
categories is not expanded. The code numbers for finer categories shall consist of the four digits defined
herein.
USE
CODE PROPERTY TYPE
Residential
0000 Vacant Residential
0100 Single Family
0200 Mobile Homes
Chapter 12D-8, F.A.C.
280
0300 Multi-family – 10 units or more
0400 Condominia
0500 Cooperatives
0600 Retirement Homes (not eligible for exemption under Section 196.192, F.S. Others
shall be given an Institutional classification)
0700 Miscellaneous Residential (migrant camps, boarding homes, etc.)
0800 Multi-family – less than 10 units
0900 Undefined – Reserved for Use by Department of Revenue only Commercial
1000 Vacant Commercial
1100 Stores, one story
1200 Mixed use – store and office or store and residential or residential combination
1300 Department Stores
1400 Supermarkets
1500 Regional Shopping Centers
1600 Community Shopping Centers
1700 Office buildings, non-professional service buildings, one story
1800 Office buildings, non-professional service buildings, multi-story
1900 Professional service buildings
2000 Airports (private or commercial), bus terminals, marine terminals, piers, marinas
2100 Restaurants, cafeterias
2200 Drive-in Restaurants
2300 Financial institutions (banks, savings and loan companies, mortgage
2400 Insurance company offices
2500 Repair service shops (excluding automotive), radio and T. V. repair, refrigeration
service, electric repair, laundries, laundromats
2600 Service stations
2700 Auto sales, auto repair and storage, auto service shops, body and fender shops,
commercial garages, farm and machinery sales and services, auto rental, marine
equipment, trailers and related equipment, mobile home sales, motorcycles,
construction vehicle sales
2800 Parking lots (commercial or patron), mobile home parks
2900 Wholesale outlets, produce houses,
3000 Florist, greenhouses
3100 Drive-in theaters, open stadiums
3200 Enclosed theaters, enclosed auditoriums
3300 Nightclubs, cocktail lounges, bars
3400 Bowling alleys, skating rinks, pool halls, enclosed arenas
3500 Tourist attractions, permanent exhibits, other entertainment facilities, fairgrounds
(privately owned)
3600 Camps
3700 Race tracks; horse, auto or dog
3800 Golf courses, driving ranges
3900 Hotels, motels Industrial
4000 Vacant Industrial
4100 Light manufacturing, small equipment manufacturing plants, small machine shops,
instrument manufacturing printing plants
4200 Heavy industrial, heavy equipment
4300 Lumber yards, sawmills, planing mills
4400 Packing plants, fruit and vegetable packing plants, meat packing plants
4500 Canneries, fruit and vegetable, bottlers and brewers distilleries, wineries
Chapter 12D-8, F.A.C.
281
4600 Other food processing, candy factories, bakeries, potato chip factories
4700 Mineral processing, phosphate processing, cement plants, refineries, clay plants, rock
and gravel plants
4800 Warehousing, distribution terminals, trucking terminals, van and storage warehousing
4900 Open storage, new and used building supplies, junk yards, auto wrecking, fuel
storage, equipment and material storage
Agricultural
5000 Improved agricultural
5100 Cropland soil capability Class I
5200 Cropland soil capability Class II
5300 Cropland soil capability Class III
5400 Timberland – site index 90 and above
5500 Timberland – site index 80 to 89
5600 Timberland – site index 70 to 79
5700 Timberland – site index 60 to 69
5800 Timberland – site index 50 to 59
5900 Timberland not classified by site index to Pines
6000 Grazing land soil capability Class I
6100 Grazing land soil capability Class II
6200 Grazing land soil capability Class III
6300 Grazing land soil capability Class IV
6400 Grazing land soil capability Class V
6500 Grazing land soil capability Class VI
6600 Orchard Groves, Citrus, etc.
6700 Poultry, bees, tropical fish, rabbits, etc.
6800 Dairies, feed lots
6900 Ornamentals, miscellaneous agricultural Institutional
7000 Vacant Institutional
7100 Churches
7200 Private schools and colleges
7300 Privately owned hospitals
7400 Homes for the aged
7500 Orphanages, other non-profit or charitable services
7600 Mortuaries, cemeteries, crematoriums
7700 Clubs, lodges, union halls
7800 Sanitariums, convalescent and rest homes
7900 Cultural organizations, facilities Government
8000 Undefined – Reserved for future use
8100 Military
8200 Forest, parks, recreational areas
8300 Public county schools – include all property of Board of Public Instruction
8400 Colleges
8500 Hospitals
8600 Counties (other than public schools, colleges, hospitals) including non-municipal
governments
8700 State, other than military, forests, parks, recreational areas, colleges, hospitals
8800 Federal, other than military, forests, parks, recreational areas, hospitals, colleges
8900 Municipal, other than parks, recreational areas, colleges, hospitals
Chapter 12D-8, F.A.C.
282
Miscellaneous
9000 Leasehold interests (government owned property leased by a non-governmental
lessee)
9100 Utility, gas and electricity, telephone and telegraph, locally assessed railroads, water
and sewer service, pipelines, canals, radio/television communication
9200 Mining lands, petroleum lands, or gas lands
9300 Subsurface rights
9400 Right-of-way, streets, roads, irrigation channel, ditch, etc.
9500 Rivers and lakes, submerged lands
9600 Sewage disposal, solid waste, borrow pits, drainage reservoirs, waste lands, marsh,
sand dunes, swamps
9700 Outdoor recreational or parkland, or high-water recharge subject to classified use
assessment.
Centrally Assessed
9800 Centrally assessed
Non-Agricultural
Acreage
9900 Acreage not zoned agricultural
Special Designations
N000 This 4-digit designation shall be placed in the data processing record in the use code
field for records that are printed as notes on the roll.
H000 This 4-digit designation shall be placed in the data processing record in the use code
field for records that are printed as headings on the roll.
(d) Definitions:
1. Classified use assessments shall be those valuations determined pursuant to Article VII, Section 4(a),
Constitution of State of Florida.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 195.073, 195.084, 213.05 FS.
History–New 12-7-76, Formerly 12D-8.08, Amended 12-27-94, 12-25-96, Repromulgated 12-30-02.
12D-8.009 Additional Requirements for Preparation of Tangible Personal Property Assessment
Roll.
(1) The appraiser shall include on the roll a code reference to the tax return showing the property, and
need not give a description of such property on the roll. The account number may be adopted as the code to
indicate the reference to the return, provided the property appraiser places the account number on the return.
(2) Classification of property by class type.
(a) The property appraiser shall classify tangible personal property to convey the actual current use of the
property and indicate the same on the assessment roll. Where property has more than one use, it shall be
classified under the category which represents its primary and predominant use. It is the primary and
predominant use that will govern the classification. Possessory interests shall be classified according to the
use of the property by the possessor.
(b) The classification shall be based upon six primary groupings of the major use type categories, with
sub-classifications of the primary groupings of the major use type categories. The primary groupings of major
uses are:
1. Retail.
2. Wholesale.
3. Manufacturing.
4. Leasing/Rental.
5. Services.
6. Special.
Chapter 12D-8, F.A.C.
283
(c) The following is a detailed explanation of the minimum use type classifications for tangible personal
property and a numeric code designation for each. The classifications are based on classification codes as set
forth in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and
Budget, Executive Office of the President, and, as such, the code numbers may be out of sequence. It is
recommended the user refer to the Standard Industrial Classification Manual, 1987, for detailed description
of property use. This listing is intended to facilitate the determination of classification, particularly in special
and questionable kinds of property and is not intended to list every possible use which might occur in the
state. Upon request, the Department of Revenue will inform the appraiser of t he classification under which
specific property uses not listed below should be placed.
RETAIL
General Merchandise
5311
Department Store
5331 Discount Merchandise Store (K-Mart, etc.)
5932 Used Merchandise, Antiques, Pawn Shops
5932 Army, Navy Surplus
5961 Mail Order
7389 Stamp Redemption
5399 Miscellaneous General Merchandise Apparel & Accessories
5651 Clothing
5661 Shoes
5699 Miscellaneous Apparel & Accessories
5944 Jewelry Stores, Watches Furniture, Fixtures, Home Furnishings
5712 Household Furniture
5021 Office Furniture
5713 Floor Covering
5714 Drapery, Upholstery
5722 Appliances
5731 Radio, Television
5734 Computers
5735 Music Records, Tapes
5736 Music Instruments
5046 Partitions, Shelving, Office and Store Fixtures
Other Merchandise
5731 Electronics
5943 Office supply, stationery
5942 Books, Magazines
5994 Newsstands
5992 Florist
5993 Tobacco, Cigars, Cigarettes
5949 Fabric
5949 Needlework, Knitting
5941 Sporting Goods, Gun Shops, Fisherman’s Supply, Bait and Tackle
5945 Arts and Crafts, Hobby, Ceramics
5946 Photographic Supplies, Cameras
7384 Film Processing
3861 Microfilm
5947 Gift and Novelty Shop
5945 Toys
5999 Miscellaneous Other Merchandise Health Care/Cosmetics
5912 Drug Store/Pharmacy
5995 Optical Goods
Chapter 12D-8, F.A.C.
284
5999 Hearing Aids, Orthopedic Appliances
5047 Medical and Dental Equipment and Supplies
5087 Cosmetics, Beauty and Barber Equipment and Supplies
5999 Miscellaneous Health Care/Cosmetics Food Products
5411 Supermarket
5411 Grocery
5421 Specialty market (Meat, Fish)
5451 Dairy
5431 Fruit, Vegetable
5411 Convenience Market
5461 Bakery
5921 Package Store-Liquor and Beer
5813 Bar, Night Club, Lounge
5812 Restaurant Cafeteria
5812 Fast Food Ice Cream
5499 Miscellaneous Food Store (Health Food)
5441 Candy
Building Materials –
Hardware – Garden Supply
5211 Lumber and Other Building Materials
5074 Plumbing, Heating, and Water Conditioning
5075 Air Conditioning
5063 Electrical, Lighting Equipment
5231 Paint, Glass
5211 Tile
5251 Hardware
5261 Nursery
0782 Landscaping
5261 Farm and Garden Supply
5211 Pool and Patio – Utility Buildings
5211 Miscellaneous Building Materials Machinery and Equipment
5083 Farm, Grove and Garden Machinery and Equipment
5084 Industrial Machinery and Equipment
5082 Construction and Mining Machinery and Equipment
5999 Miscellaneous Machinery and Equipment Electrical and Electronic Machinery
and Equipment
5999 Office/Business Machinery and Equipment
5734 Data Processing – Computers
5999 Copying Machines
5731 Miscellaneous Electrical and Electronic Machinery and Equipment
Transportation
5511 Automobiles and Trucks (New)
5521 Automobiles and Trucks (Used)
5531 Auto Parts, Junk Yards, Tires
5271 Mobile Homes
5551 Ships, Boats
5551 Marine Supplies
5599 Aircraft and Parts
5571 Motorcycles and Bicycles and Parts
5561 Miscellaneous Transportation Equipment – Motor Homes, R. V.’s, Bus, Taxi
Chapter 12D-8, F.A.C.
285
Miscellaneous Retail
5999 Miscellaneous Retail
WHOLESALE
General Merchandise
5099 General Merchandise
Apparel and Accessories
5136 Clothing (Men, Boys)
5137 Clothing (Women, Children, Infants)
5139 Shoes
5137 Miscellaneous Apparel and Accessories – Handbags
5094 Jewelry, Watches Furniture, Fixtures, Home Furnishings
5021 Household Furniture
5021 Office Furniture
5023 Floor Coverings, Drapery, Upholstery
5064 Appliances
5064 Radio, TV, Music
5046 Partitions, Shelving, Office and Store Fixtures
Other Merchandise
5064 Electronics
5111 Printing and Writing Paper
5112 Office Supply and Stationery
5113 Paper Products
5192 Books, Magazines
5193 Florist
5194 Tobacco, Cigars, Cigarettes
5131 Fabric/Textiles
5131 Needlework, Knitting, Yarn, Thread
5091 Sporting Goods
5092 Arts and Crafts, Hobby, Ceramic Supplies
5043 Photographic Supplies, Cameras, Film Processing, Microfilm
5092 Toys
5099 Miscellaneous Other Merchandise Health Care/Cosmetics
5122 Drugs-Pharmaceutical
5047 Hearing, Orthopedic
5048 Optical
5047 Medical & Dental Equipment & Supplies
5087 Cosmetics, Barber and Beauty Equipment and Supplies
5122 Miscellaneous Health Care/Cosmetics
Food Products
5153 Farm Products (grain, citrus, etc.)
5154 Farm Products (livestock)
5141 Grocery
5144 Specialty (Poultry)
5146 Specialty (Fish and Seafood)
5147 Specialty (Meat)
5148 Fresh Fruits & Vegetables
5149 Bakery
5181 Beer
Chapter 12D-8, F.A.C.
286
5182 Wine, Liquor
5149 Beverages
5149 Miscellaneous Food
Building Materials, Hardware,
Garden Supply
5031 Lumber and Other Building Materials
5074 Plumbing, Water Conditioning
5075 Heating and Air Conditioning
5063 Electrical, Lighting
5039 Glass, Tile
5198 Paint
5072 Hardware
5193 Nursery and Landscaping
5191 Farm and Garden – Feed, Seed, Fertilizer
5091 Pool and Patio – Utility Buildings
5039 Miscellaneous Building Materials Machinery
5083 Farm, Grove and Garden Machinery and equipment
5084 Industrial Machinery and Equipment
5082 Construction and Mining Machinery and equipment
5083 Miscellaneous Machinery and Equipment Electrical and Electronic Machinery
and Equipment
5044 Office/Business Machines and Equipment
5045 Data Processing – Computers
5044 Copying Machines
5065 Miscellaneous Electrical Machinery, Equipment and Supplies Transportation
5012 Automobiles and Trucks
5013 Auto Parts
5014 Tires
5015 Junk Yards
5039 Mobile Homes
5088 Ships, (non-pleasure)
5091 Boats (pleasure)
5088 Marine Products
5088 Aircraft and Parts
5092 Bicycles and Parts
5012 Motorcycles
5012 Miscellaneous Transportation Equipment – Motor Homes, R. V.’s., Bus, Taxi
Other Wholesale
5160 Chemicals
5050 Metals and Minerals
5170 Petroleum and Petroleum Products – Gasoline
5199 Miscellaneous Other Wholesale Miscellaneous Wholesale
5199 Miscellaneous Wholesale
MANUFACTURING
Textiles
2200 Fabric and Knitting Mills, Floor Covering
2290 Miscellaneous Textiles Apparel
2300 Clothing Furniture and Fixtures
2510 Household Furniture
Chapter 12D-8, F.A.C.
287
2520 Office Furniture
2440 Partitions, Shelving, Office and Store Fixtures
Health Care
2830 Drugs
3827 Optical Instruments and Lenses, Glasses and Contact Lenses
3840 Medical and Dental Instruments, Equipment and Supplies
2844 Cosmetics
2834 Miscellaneous Health Care/Cosmetics Food Products
2010 Meat
2020 Dairy
2030 Canned and Preserved Fruits and Vegetables (Orange juice concentrate)
2040 Grain (Flour, Cereal, Animal Food)
2050 Bakery
2080 Liquor and Beer
2080 Beverages
2090 Miscellaneous Food Preparation
2099 Refining Sugar, etc. Lumber and Wood Products, Paper
2411 Logging
2421 Sawmills, Planing Mills
2490 Miscellaneous Wood Products
2610 Pulp
2620 Paper Mills
2621 Paper Products (Stationery, Tissues, Bags, Paper Plates, etc.)
2650 Paperboard Containers and Boxes
2670 Miscellaneous Paper Products (Insulation, Tar Paper) Stone, Clay, Glass and
Concrete Products
3200 Glass and Glass Products
3240 Concrete, Gypsum, Lime
3241 Cement
3251 Brick, Clay
3253 Ceramic, Tile
3261 Miscellaneous Products – (Plumbing fixtures)
3264 Porcelain, Electrical Supply Metals
3300 Metal Industries – Foundries, Smelting, Refining
3390 Metal Products
3399 Miscellaneous Metals Chemicals
2819 Chemicals
2813 Industrial Gas
2821 Plastics
2822 Synthetics
2840 Cleaning Preparations
2890 Miscellaneous Chemical Products – Paint and Varnish, etc. Petroleum
2910 Petroleum Refining – Gasoline
2950 Paving and Roofing Materials – Asphalt
2990 Miscellaneous Petroleum Products Rubber and Plastic Products
3011 Tires and Inner Tubes
3021 Rubber Products
3080 Misc. Plastic Products Leather
3111 Tanning and Finishing
3131 Boots and Shoes
3190 Miscellaneous Leather Goods
Chapter 12D-8, F.A.C.
288
3161 Luggage Machinery and Equipment
3510 Engines and Turbines
3520 Farm, Grove and Garden Machinery and Equipment
3560 Industrial Machinery and Equipment
3530 Construction and Mining Machinery and Equipment
3590 Miscellaneous Machinery and Equipment Electrical and Electronic Machinery
and Equipment
3578 Office/Business Machinery and Equipment
3571 Data Processing – Computers
3579 Copying Machines
3640 Electric Lighting and Wiring
3630 Appliances
3660 Communication Equipment
3663 Radio & TV Communications Equipment
3670 Electronic Components and Accessories
3690 Miscellaneous Electrical Machinery, Equipment and Supplies Transportation
3710 Automobiles and Trucks
3714 Auto Parts and Accessories
2451 Mobile Homes
3731 Ships
3732 Boat
3429 Marine Supplies
3720 Aircraft and Parts
3751 Motorcycles, Bicycles and Parts
3790 Miscellaneous Transportation Equipment – R. V.’s, Bus, Taxi
3716 Motor Homes Other Manufacturing
2131 Tobacco
2121 Cigars
2111 Cigarettes
3861 Photographic Equipment and Supplies
3800 Scientific Instruments
3873 Watches, Clocks, and Parts
3911 Jewelry
3914 Silverware
3931 Musical Instruments
3951 Pens
3952 Pencils, Office and Artist Supplies
3949 Sporting Goods
3944 Toys
3990 Miscellaneous Other Manufacturing Miscellaneous Manufacturing
3999 Miscellaneous Manufacturing
LEASING/RENTAL
General Merchandise
7359 General Merchandise – Rent All Apparel and Accessories
7299 Miscellaneous Apparel and Accessories Furniture, Fixtures, Home Furnishings
7359 Household Furniture
7359 Office Furniture
7359 Appliances
7359 Radio, TV, Music
7394 Partitions, Shelving, Office and Store Fixtures
Chapter 12D-8, F.A.C.
289
Other Merchandise
7359 Electronics
7999 Sporting Goods
7359 Cameras, Microfilm
7999 Miscellaneous Other Merchandise Health Care
7352 Hearing/Optical/Orthopedic
7352 Medical and Dental
7352 Miscellaneous Health Care Building Materials
7353 Heating, Air Conditioning, Water Conditioning
7353 Electrical, Lighting (Signs)
7359 Pool and Patio – Utility Buildings
7359 Miscellaneous Building Material Lumber and Wood Products, Paper
7359 Sawmills, Planing Mills Metals
7359 Miscellaneous Metals (Tank Rental) Machinery and Equipment
7353 Engines and Turbines
7353 Farm, Grove and Garden Machinery and Equipment
7353 Industrial Machinery and Equipment
7353 Construction and Mining Machinery and Equipment
7353 Miscellaneous Machinery and Equipment Electrical and Electronic Machinery
and Equipment
7359 Office/Business Machinery and Equipment
7377 Data Processing – Computers
7359 Copying Machines
7359 Electric Lighting and Wiring (Searchlights, Construction Lighting)
7359 Miscellaneous Electrical Machinery and Equipment
Transportation
7514 Automobiles
7513 Trucks
7519 Mobile Homes
4499 Ships, Boats
7359 Aircraft
7999 Motorcycles, Bicycles
7519 Miscellaneous Transportation Equipment Other Leasing/Rental
7359 Laundry and Dry Cleaning Equipment
7352 Medical and Dental Equipment
7359 Beauty and Barber Shop Equipment
7389 Communication Equipment – Telephone Answering
7359 Sanitary Services – Portable Toilets Miscellaneous Leasing/Rental
7359 Miscellaneous Leasing/Rental
SERVICES
Personal Services
7210 Laundry, Cleaning and Garment Services
7215 Coin-Operated Laundries and Dry Cleaning
7231 Beauty Shops
7241 Barber Shops
7261 Funeral Service, Crematoriums, Cemeteries
7299 Miscellaneous Personal Services – Shoe Shine
Business Services
7310 Advertising
7323 Credit Bureaus
7322 Collection Agencies
Chapter 12D-8, F.A.C.
290
7338 Secretarial Services
7331 Mailing
7334 Photocopying
7335 Commercial Art
7336 Commercial Photography
7349 Cleaning and Maintenance
7342 Disinfecting and Pest Control Services
7380 Miscellaneous Business Services
7389 Personnel Supply, Telephone Answering Repair – Other Than Automotive
7631 Watch, Clock, Jewelry
7629 Electrical
7641 Re-Upholstery – Furniture
7690 Machinery and Equipment Repair
7620 Appliance Repair
7690 Miscellaneous Repair Health Services
8011 Physicians
8021 Dentists
8041 Chiropractors
8042 Optometrists
8049 Other Health Care Practitioners
8060 Hospitals
8050 Skilled Nursing and Intermediate Care Facilities
8059 Nursing Homes except skilled and intermediate care facilities, Domiciliary
Care with Health Care
8082 Home Health Care Services
8070 Medical and Dental Labs
8090 Other Health Services
8093 Rehabilitation Centers
8099 Blood Banks Legal Services
8111 Attorneys, Law Libraries
8111 Other Legal Services
Financial Service
6000 Banks, Savings & Loan, Credit Unions, and other Depository Institutions, etc.
6100 Credit Agencies, Personal Credit, Business Credit, Mortgage Bankers, Loan
Brokers and Other Non-Depository Institutions
6200 Security and Commodity Brokers, Dealers, Exchanges and Services – Stocks and
Bonds Insurance and Real Estate
6411 Insurance Companies, Insurance Brokers
6300 Insurance Carriers (Companies)
6410 Insurance Agents, Brokers, and Services
6500 Real Estate Agents, Realtors, Title Abstract Offices, Developers Miscellaneous
Professional Services
8710 Engineering, Architectural, and Surveying Services
8720 Accounting, Auditing, and Bookkeeping Services
8750 Other Professional Services Educational Services
8200 Educational Institutions per Section 196.012(4), F.S. – Exempt
8240 Other Schools and Educational Services – Beauty and Barber, Charm, Driving
Schools Social Services
8300 Job Training, Vocational Rehabilitation, Child Day Care, Residential Care
Amusement and Recreation
Chapter 12D-8, F.A.C.
291
7800 Motion Picture Production and Distribution, Theaters
7933 Bowling Alleys, Billiards and Pool
7940 Commercial Sports, Professional Sports, Clubs, Race Tracks
7990 Tourist Attractions, Amusement Parks
8412 Museums and Art Galleries
7990 Miscellaneous Amusement and Recreation Services, Golf Courses, Country
Clubs, Yacht Clubs
Membership Organizations
8600 Business, Professional, Labor Unions, Civic, Social and Fraternal, Political
8661 Religious Organizations
Public Administration
9100 General Government, Courts, Police, Fire, Safety, National Security, Public
Library
4311 U. S. Postal Service
Communication
4810 Telephone and Telegraph
4830 Radio and Television Broadcasting
2700 Printing and Publishing – Newspapers, Books, Magazines; Typesetting,
Photoengraving, etc.
4841 Cable and Other Pay Television Services
4899 Other Communication Services Electric, Gas and Sanitary Services
4911 Electric Power
4920 Gas – Production and Distribution, Pipelines
4941 Water Supply
4950 Sanitary Services (Sewerage, Refuse, Mosquito Control)
4939 Alternate Energy Devices – Solar, Wind, Geothermal Automotive Repair and
Services
7530 Automotive Repair – Garages
7532 Top & Body Repair and Paint Shops
5541 Service Stations – Gasoline
7540 Automotive Services – Parking, Car Wash Passenger Transportation
4100 Bus Line, Taxi, Ambulance, School Bus, Terminals Trucking and Warehousing
4210 Trucking – Local and Long Distance
4220 Public Warehousing
4231 Other Trucking and Warehousing Water and Air Transportation
4400 Water Transportation and Support Services – Docks, Yacht Basins
4500 Airlines
4580 Airports and Terminals
4011 Railroads – Operating Property (Centrally Assessed)
4741 Private Car Line Companies Transportation Services
4720 Travel Arrangement – Travel Agencies
4780 Miscellaneous Transportation Services – Inspection and Weighing, Crating and
Packing, Toll Road and Bridge Operation Miscellaneous Services
8999 Miscellaneous Service
SPECIAL
Agricultural Production –
Crops
0100 Grain and Field Crops – Soybeans, Tobacco, Peanuts, etc.
0161 Vegetables, Melons
0174 Citrus
Chapter 12D-8, F.A.C.
292
0173 Nuts
0180 Specialties – Mushrooms, Bulbs, Sod Farms
0190 General Farms – Primarily Crop Agricultural Production – Livestock
0210 Beef, Hogs, Sheep and Goat
0240 Dairy
0250 Poultry and Egg
0272 Horses
0291 General Farms – Primarily Livestock Agricultural Services
0711 Soil Preparation and Crop Service
0740 Veterinary Service
0750 Other Animal Services – Breeding, Boarding, Training
0760 Farm Labor and Management Services
0780 Landscaping and Agricultural Services
0782 Lawn and Garden Services Forestry
0811 Timber Tracts
0851 Forestry Service Fishing, Hunting, Trapping
0910 Commercial Fishing
0921 Fish Hatcheries, Game Preserves
0971 Other Fishing, Hunting, Trapping Oil and Gas Extraction
1311 Crude Petroleum and Natural Gas
1321 Liquid Natural Gas
1380 Oil and Gas Field Services Mining and Quarrying
1420 Crushed and Broken Stone (Lime Rock, Limestone)
1440 Sand and Gravel
1470 Chemical and Fertilizer Mining (Phosphate Rock) Construction
1500 General Building Contractors
1611 Highway and Street Construction
1620 Heavy Construction Special Trade Contractors
1711 Plumbing, Heating and Air Conditioning
1721 Painting and Paper Hanging
1731 Electrical Work
1750 Carpentering and Flooring
1761 Roofing and Sheet Metal Work
1771 Concrete Work
1781 Water Well Drilling
1790 Miscellaneous Special Trade Contractors
Accommodation
6514 Single Family – Rental Property
6514 Duplex
6514 Triplex
6514 Condominiums
6513 Apartment – 10 or Fewer Units
6513 Apartment – More Than 10 Units
7011 Hotel, Motel
7021 Rooming and Boarding Houses
7033 Camps, Tourist Courts
6512 Building Rental
6519 Building on Leased Land
8811 Floating Structures – Residential
8811 Household Goods – Non-Florida Residents
Chapter 12D-8, F.A.C.
293
6515 Mobile Homes
8811 Mobile Home Attachments
Miscellaneous Special
9999 Miscellaneous Special
(3)(a) Effective January 1, 2002, the property appraiser shall classify tangible personal property on the
assessment roll according to the classification system set out in the 1997 North American Industry
Classification System-United States Manual (NAICS), and any subsequent amendments thereto, as published
by the Office of Management and Budget, Executive Office of the President, hereby incorporated by reference
in this rule. The NAICS classification system will replace the 1987 Standard Industrial Classification (SIC)
codes currently described within this rule. Effective January 1, 2002, the Department of Revenue will not
accept assessment rolls which classify personal property using either the class code system defined in Rule
12D-8.009, F.A.C., as amended on September 30, 1982, or with SIC codes currently identified in this rule.
Information on how to obtain any documents described within this rule may be obtained from the Property
Tax Oversight Program, Florida Department of Revenue, (850) 717-6570.
(b) The NAICS classification system, a 5-digit and/or 6-digit classification system, is to be used in Field
Number 6 of the STANDARD N.A.P. File described in paragraph 12D-8.013(6)(c), F.A.C. Conversion from
existing classification systems may be completed prior to the conversion deadline. Assessment rolls submitted
prior to full conversion to the NAICS system may contain classification systems which use any of the three
aforementioned classification systems. Upon submission of the first assessment roll containing other than the
class code classification system, the Department must be notified in writing of the conversion methods used
on the assessment roll. Field Number 5 should be completed with an alphabetic character indicating the coding
system used for the assessment roll. If reporting by original class codes in Field Number 6, enter code “C” in
Field Number 5. If reporting the SIC codes in Field Number 6, enter code “S” in Field Number 5. If reporting
the NAICS code in Field Number 6, enter code “N” in Field Number 5.
(c) To facilitate Florida-specific property tax administrative needs, the Department of Revenue
recommends the following special code numbers, not currently contained within the NAICS system:
CATEGORY CODE
NUMBER
CITRUS
Citrus Brokers 11137
MOBILE HOME
Mobile Home Owners 81418
Mobile Home Attachments 81419
RESTAURANTS
Franchise Ltd. Svc. Restaurants-Bar-B-Que 722214
Franchise Ltd. Svc. Restaurants-Hamburger 722215
Franchise Ltd. Svc. Restaurants-Pizza 722216
Franchise Ltd. Svc. Restaurants-Chicken/Fish 722217
Franchise Ltd. Svc. Restaurants-Mexican 722218
Franchise Ltd. Svc. Restaurants-All Others 722219
GROCERY
Supermarkets and Other Grocery except Convenience Stores (state or regional chain) 44511
Other Supermarkets and Grocery (locally owned) 445113
RAILROAD
Line-Haul Railroads 482111
Short Line Railroads 482112
Support Activities for Rail Transportation 48821
Railroads (Non-operating Property) 482119
Chapter 12D-8, F.A.C.
294
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 193.114, 195.073 FS. History–
New 12-7-76, Amended 9-30-82, Formerly 12D-8.09, Amended 12-30-97, 1-31-99.
12D-8.010 Uniform Definitions for Computer Files.
Each property appraiser shall maintain data in preparation of the real and personal property rolls. This data
shall include information necessary and sufficient to allow computer preparation of rolls which meet all
requirements of law and these regulations.
(1) The file from which the real property roll is prepared shall be known as the Name – Address – Legal
File or N.A.L.
(a) For day-to-day operations the appraiser may break the data in this file down into more than one file or
may combine the Name – Address – Legal File with other files.
(b) All property appraisers shall establish and maintain a Name – Address – Legal File
(c) Data relating to real estate transfers shall be considered part of the N.A.L. file for the purpose of this
definition. However, for day-to-day operations, the property appraiser may carry transfer (sales) data in other
data processing files.
(d) N.A.L. file maintenance:
1. All real estate transfer (sales) data should be maintained on a monthly basis. That is, every recorded
deed should be posted to the N.A.L. file no later than 30 days after being received from the clerk, provided,
however, that all deeds for the prior calendar year shall be posted to the N.A.L. file no later than January 31.
2. All other information contained in the N.A.L. file shall be maintained on a regular basis which allows
the property appraiser to comply with all statutory, regulatory and administrative deadlines.
(2) The file from which the personal property assessment roll is prepared shall be known as the Name –
Address – Personal File or N.A.P.
(a) For day-to-day operations the appraiser may break the data in this file down into more than one file or
may combine the Name – Address – Personal File with other files.
(b) All property appraisers shall establish and maintain a Name – Address – Personal File.
(c) File maintenance: All information contained in the N.A.P. file shall be maintained on a regular basis
which allows the property appraiser to comply with all statutory, regulatory, and administrative deadlines.
(3) The file from which computerized property assessments are calculated shall be known as the Master
Appraisal File or M.A.F.
(a) For day-to-day operations the property appraiser may break the data in this file down into more than
one file or may combine the Master Appraisal File with other files.
1. That portion of the Master Appraisal File containing data used in calculating assessments by the cost
approach to value shall be known as the M.A.F.-Cost.
2. That portion of the Master Appraisal File containing data used in calculating assessments by the market
approach to value shall be known as the M.A.F.-Market.
3. That portion of the Master Appraisal File containing data used in calculating assessments by the income
approach to value shall be known as the M.A.F.-Income.
(b) Property Appraisers are not required to calculate assessments by computer and therefore are not
required to establish and maintain a Master Appraisal File. However, if the property appraiser undertakes any
appraisal computations by computer, the files used shall meet the appropriate requirements of these rules and
regulations.
(c) File Maintenance: All information contained in the M.A.F. shall be maintained on a regular basis
which allows the property appraiser to comply with all statutory, regulatory and administrative deadlines.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 195.027, 213.05 FS. History–
New 12-7-76, Formerly 12D-8.10.
Chapter 12D-8, F.A.C.
295
12D-8.011 Uniform Standards for Computer Operations: Minimum Data Requirements.
(1) Each property appraiser shall maintain the following data in one or more of his or her data processing
files regarding each parcel of real estate in his or her county.
(a) A unique parcel number based on a parcel numbering system applied uniformly throughout the county.
(b) A code indicating the taxing authorities whose jurisdiction includes this parcel.
(c) Data indicating the location of the parcel. This data may be a part of items (a) and/or (b) above. The
data shall indicate:
1. Township.
2. Range.
3. Section number or grant number.
4. Subdivision code or number, if applicable.
5. Municipality code or number, if applicable.
(d) Owner’s or Fiduciary’s name.
(e) Owner’s or Fiduciary’s mailing address.
1. Address.
2. Zip Code. All address information entered in the file prior to the adoption of this rule need not show
zip code as a separate field.
(f) Basic land information:
1. Land Use Code. This code shall be as defined under paragraph 12D-8.008(2)(c), F.A.C.
2. A code indicating the unit of measurement used as the basis of assessment of the land. The property
appraiser may continue to use any existing codes provided they are translated to the following when submitted
to the Department:
a. 1 = per acre;
b. 2 = per square foot;
c. 3 = per front foot or per effective front foot (all lots with typical depth);
d. 4 = per front foot or per effective front foot (all lots with non-typical depth);
e. 5 = per lot or tract;
f. 6 = combination of any of the above;
3. The number of units of land. One of the following items shall be shown, corresponding to subparagraph
(f)2. above.
a. The number of acres;
b. The number of square feet;
c. The number of front feet or effective front feet and the depth in feet (when depth is available);
d. The number of front feet or effective front feet and the effective depth in feet (when depth is available);
e. The number of lots or tracts;
f. Break-down of the number of combined units if available.
(g) Basic building information:
1. The year built or the effective year built of the main improvement. The appraiser shall c onsistently
maintain one or the other (or both) years for every improved parcel in the county.
2. The total living area or the total adjusted area of the main improvement on improved residential
property, or the total usable area for non-residential improved property.
The appraiser shall consistently maintain total living area or total adjusted area (or both) for every improved
residential parcel in the county.
3. A code indicating the principal type of construction of the exterior walls of the main improve ment on
each improved parcel. The property appraiser may continue to use any existing codes provided they are
translated to the following when submitted to the Department:
01 – Wall Board;
02 – 8-Inch Brick;
03 – Metal;
04 – Asbestos Shingles on Frame;
05 – Stucco on Frame;
Chapter 12D-8, F.A.C.
296
06 – Siding – No Sheathing;
07 – Concrete Block;
08 – Corrugated Asbestos;
09 – Stucco on Concrete Block (C. B. S.);
10 – Stucco on Tile;
11 – Siding – with Sheathing;
12 – Brick Veneer on Frame;
13 – Brick Veneer on Masonry;
14 – Aluminum Siding;
15 – 12-Inch Brick;
16 – Reinforced Concrete;
17 – Metal on Steel;
18 – Wood Shingles;
19 – Jumbo Brick;
20 – Tilt-up Concrete Slabs;
51 – Brick on Masonry Down-Wood Siding Up;
52 – Brick on Masonry Down-Asbestos Shingles Up;
53 – Wood Siding Down-Asbestos Shingles Up;
54 – Stone on Masonry Down-Wood Siding Up;
55 – Concrete Block Plain Down-Asbestos Shingles Up;
56 – Concrete Block Plain Down-Wood Siding Up;
57 – Brick on Frame Down-Wood Siding Up.
NOTE: If the property appraiser maintains a master appraisal system, at the time of adoption of these rules
and regulations, which system utilizes “Points”, “Construction Units” or other numerical designation, in lieu
of a code, to indicate principal type of exterior wall construction, then such “Points”, “Construction Units” or
other numerical designation, may be submitted in lieu of the codes indicated hereinabove; provided, however,
that a schedule showing the number of “Points”, “Construction Units” or numbers used for each type of
exterior wall construction is also submitted to the Department.
(h) Land Value – Just Value (Section 193.011, F.S.) or classified use value, if applicable.
(i) Total just value (land just value plus building value).
(j) Total assessed value (land classified use value plus building value or total just value for non-classified
use parcels).
(k) Taxable value for operating purposes.
(l) New construction value. This amount shall be included in the value shown for Items (i) through (l).
Deletions shall be shown as a negative amount.
(m) The following information shall be gathered and posted for the two most recent transfers of each
parcel. Only information on transfers occurring after December 31, 1976, needs to be gathered and posted.
1. Date of execution of instrument (month and year).
2. Official Record (“O.R.”) Book and Page number – These shall be recorded as entries separate from the
property description so that a computer sort on this information is possible.
3. A transfer code denoting certain characteristics of the transfer. A transfer should be considered for
disqualification if any of the following apply:
Corrective deed, quit claim deed, or tax deed; Deed bearing Florida Documentary Stamp at the minimum rate
prescribed under Chapter 201, F.S.;
Deed bearing same family name as to Grantor and Grantee;
Deeds to or from banks, loan or mortgage companies;
Deeds conveying cemetery lots or parcels;
Deeds including unusual amounts of personal property;
Deeds containing a reservation of occupancy for more than 90 days (life estate interest);
Deeds involving a trade or exchange of land;
Chapter 12D-8, F.A.C.
297
Deeds where the consideration is indeterminable;
Deed conveying less than a half interest;
Deeds to or executed by any of the following:
a. Administrators;
b. Benevolent Institutions;
c. Churches;
d. Clerk Commissioners;
e. Clerk of Courts;
f. Counties;
g. Educational Institutions;
h. Executors;
i. Federal Agencies;
j. Federal Government;
k. Fraternal Institutions;
l. Guardians;
m. Lodges;
n. Masters;
o. Municipalities;
p. Receivers;
q. Sheriffs;
r. State Board of Education;
s. Trustees in Bankruptcy;
t. Trustees of the Internal Improvement Trust Fund (or Board of Natural Resources);
u. Utility Companies. The property appraiser may continue to use any existing codes provided they are
translated to the following when submitted to the Department:
00. Sales which are qualified;
01. Sales which are disqualified as a result of examination of the deed;
02. Deeds which include more than one parcel;
03. Other disqualified.
4. Sales prices as indicated by documentary stamps.
5. Wherever possible, a one-digit code indicating whether the parcel was improved (I) or vacant (V) at
the time of sale.
(n) Property description or map number. Map number is allowable in lieu of property description if a map
reference number and Official Record (“O.R.”) Book and Page number is printed on the roll for each parcel.
(o)1. Exemption type. A code indicating the type of exemption granted to the parcel and the value(s)
thereof. The property appraiser may continue to use any existing codes provided they are translated to the
codes prescribed when submitted to the Department. The code is as follows:
A – Senior Homestead Exemption (Section 196.075, F.S.)
B – Blind (Section 196.202, F.S.)
C – Charitable, Religious, Scientific or Literary (Sections 196.196, 196.1987, F.S.)
D – Disabled (Sections 196.081, 196.091, 196.101, F.S.)
E – Economic Development (Section 196.1995, F.S.)
G – Federal Government Property (Section 196.199(1)(a), F.S.); State Government Property (Section
196.99(1)(b), F.S.); Local Government Property (Section 196.199(1)(c), F.S.); Leasehold Interests in
Government Property (Section 196.199(2), F.S.)
H –Historic Property (Section 196.1997, F.S.)
I – Historic Property Open to the Public (Section 196.1998, F.S.)
L –Labor Organization (Section 196.1985, F.S.)
M – Homes for the Aged (Section 196.1975, F.S.)
N – Nursing Homes, Hospitals, Homes for Special Services (Section 196.197, F.S.)
O – Widowers (Section 196.202, F.S.)
Chapter 12D-8, F.A.C.
298
P – Totally and Permanently Disabled (Section 196.202, F.S.)
Q – Combination (Homestead, Disabled, Widow, Widower, Totally and Permanently Disabled, Senior
Homestead Exemption - Sections 196.031, 196.075, 196.202, F.S.)
R – Renewable Energy Source (Section 196.175, F.S.)
S – Sewer and Water Not-for-Profit (Section 196.2001, F.S.)
T – Community Centers (Section 196.1986, F.S.)
U – Educational Property (Section 196.198, F.S.)
V – Disabled Veteran/Spouse (Section 196.24, F.S.)
W – Widows (Section 196.202, F.S.)
X – Homestead Exemption (Section 196.031, F.S.)
Y – Combination (Homestead, Disabled, Widow, Widower, Totally and Permanently Disabled, Disabled
Veteran, Senior Homestead Exemption – Sections 196.031, 196.075, 196.202 and 196.24, F.S.)
Z – Combination (Renewable Energy Source, Economic Development – Sections 196.175 and 196.1995,
F.S.)
1 – Licensed Child Care Facility Operating in Enterprise Zone (Section 196.095, F.S.)
2 – Historic Property Used for Certain Commercial or Nonprofit Purposes (Section 196.1961, F.S.)
3 – Proprietary Continuing Care Facilities (Section 196.1977, F.S.)
4 – Affordable Housing Property (Section 196.1978, F.S.)
5 – Charter School (Section 196.1983, F.S.)
6 – Public Property Used Under License or Lease Agreement Entered into Prior to January 1, 1969
(Section 196.1993, F.S.)
7 – Space Laboratories and Carriers (Section 196.1999, F.S.)
8 –Water and Wastewater Systems Not-for-Profit (Section 196.2002, F.S.)
9 – Contiguous multiple parcels with a single homestead exemption or single parcels with multiple
homestead exemptions
2. Personal exemption codes shall be “0” (zero) indicating the exemption does not apply or the applicable
code provided in this rule subsection indicating an exemption does apply. Five of six personal exemptions
may apply for each parcel, in the following order.
Exemption Type Maximum Value Code
Homestead $25,000 X
Widowed $500 W/O
Blind $500 B
Disabled $500 P
Veteran Disabled/Spouse $10,000 V
Disabled (100 percent Exempt) – D
An individual who qualified for the $25,000 exemption may also be entitled to the $500 exemption of section
3(b), Art. VII, State Const. (for widows, widowers, or blind or totally and permanently disabled persons) and
Section 196.202, F.S., and/or the $5,000 exemption under Section 196.24, F.S. (disabled veterans/spouse). In
no event shall the aggregate exemption exceed $26,500 (see Rule 12D-7.003(2), F.A.C.) for individuals
exempt under Section 196.202, F.S., or $36,000 (see Rule 12D-7.003(2), F.A.C.) for individuals exempt under
Section 196.24, F.S., except for total exemptions under Sections 196.081, 196.091 or 196.101, F.S.
(p) A code indicating the type of special assessment applicable to the parcel. The property appraiser may
continue to use any existing codes provided they are translated to the following when submitted to the
Department:
0 – None;
1 – Pollution Control Device(s);
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299
2 – Land subject to a conservation easement, environmentally endangered lands, or lands used for outdoor
recreational or park purposes when land development rights have been conveyed or conservation restrictions
have been convenanted;
3 – Land subject to a moratorium.
(q) In the event that the county has completely or partially changed parcel numbering since the previous
roll, an “alternate key” which will allow a translation of individual parcel numbers from those used on the
previous roll to those used on the current roll. This shall not be construed to apply to routine renumbering
resulting from splits, deletions and combinations of parcels.
(2) Each property appraiser shall maintain the following data in one or more of his/her data processing
files regarding each personal property account in his/her county.
(a) County Code. This is a number assigned to each county for identification purposes. Alachua County
is assigned number 11, each successive county in alphabetical order is assigned a number increased by 1, with
Washington County assigned number 77.
(b) Personal Property account number. This number may be used as the cross-reference to the return as
filed.
(c) Taxing Authority Code. A code indicating the taxing authorities in whose jurisdiction the property is
located. Same basic code as is used for real property.
(d) Roll Type. “P” for personal.
(e) Roll Year. The last two digits of the tax year.
(f) Class Code. A code, as defined in paragraph 12D-8.009(2)(c), F.A.C., indicating the classification of
the property.
(g) Furniture, Fixtures, and Equipment; Materials and Supplies, at Just Value.
(h) Leasehold improvements at Just Value. Any improvements, including modifications and additions, to
leased property.
(i) Pollution Control Devices at Just Value.
(j) The Taxable Value, (Salvage Value) of these pollution control devices.
(k) Total Just Value. The sum of the just values of: furniture, fixtures, and equipment; taxable household
goods; material and supplies; leasehold improvements; and pollution control devices.
(l) Total Exemption Value. The total value of any exemption granted to the account.
(m) Exemption Type. A code indicating the type of exemption granted the account. The code is as follows:
A – Institutional (Sections 196.195, 196.196 and 196.197, F.S.);
B – Non-Governmental Educational Property other than under Section 196.1985, F.S. (Section 196.198,
F.S.);
C – Federal Government Property (Section 196.199(1)(a), F.S.);
D – State Government Property (Section 196.199(1)(b), F.S.);
E – Local Government Property (Section 196.199(1)(c), F.S.);
F – Leasehold Interests in Government Property (Section 196.199(2), F.S.);
G – Economic Development (Section 196.1995, F.S.);
H – Not-for-profit Sewer and Water Companies (Section 196.2001, F.S.);
I – Blind Exemption (Section 196.202, F.S.);
J – Total and Permanent Disability Exemption (Section 196.202, F.S.);
K – Widow’s Exemption (Section 196.202, F.S.);
L – Disabled Veteran’s Exemption (Section 196.24, F.S.)
(n) Total Taxable Value. The total just values (k), above less the total exemption value (l), above.
(o) Penalty Rate as Applicable.
(p) Taxpayer Name.
(q) Mailing Address of the Taxpayer.
(r) City.
(s) State or Country (including zip code).
(t) Street Address. Where the property is physically located.
(u) City. Where the property is physically located.
Chapter 12D-8, F.A.C.
300
(v) In the event that the county has completely or partially changed account numbering since the previous
roll, an “alternate key” which will allow a translation of individual account numbers from those used on the
previous roll to those used on the current roll. This shall not be construed to apply to routine renumbering
resulting from attrition or addition of accounts.
(w) Tax Roll Sequence Number. A number to be assigned in the order accounts appear on the assessment
roll.
(3) If the property appraiser establishes a Master Appraisal File, the M.A.F. Cost shall include, but shall
not necessarily be limited to, the following information for the main improvements to each parcel. Codes may
be used where applicable.
(a) Year built or effective year built.
(b) Exterior wall type.
(c) Roof type.
(d) Roof material.
(e) Floor type.
(f) Interior walls.
(g) Electrical features/quality, if available.
(h) Number of plumbing fixtures or number of baths.
(i) Heating.
(j) Air-conditioning.
(k) Base area.
(l) Adjusted area, if applicable.
(m) Overall condition or depreciation factor.
(n) An indication of each extra feature and detached subsidiary buildings and the value ascribed thereto.
NOTE: If the property appraiser maintains a Master Appraisal File, at the time of adoption of these rules and
regulations, which file contains “Classes of Buildings” to indicate a combination of two or more of the
construction features shown above, then such “Classes” may be submitted in lieu of those specific
construction features shown above which are included in the “Class” of the building.
If the property appraiser maintains a Master Appraisal File, at the time of adoption of these rule s and
regulations, which file utilizes “Points” or “Construction Units” to indicate exterior wall type or combination
of exterior wall types, then such “Points” or “Construction Units” may be submitted when specific exterior
wall type required under paragraph (b) above is not otherwise available.
(4) When a property appraiser’s upcoming roll will be subjected to an in-depth review pursuant to Section
195.096, F.S., when requested by the Department he should maintain the following data in one or more of his
data processing files or on a written list for each real property parcel which was deleted from the prior year’s
roll, which was split from a parcel on the prior year’s roll, or which was combined with a parcel from the
prior year’s roll.
(a) Unique parcel number of the parcel which has been deleted, split off, or combined.
(b) Land use code applicable to the parcel listed under paragraph (a).
(c) A code indicating whether the parcel was deleted (1), split from (2), or combined with another parcel
(3).
(d) Values – The values shall be those shown on the previous year’s roll if deletion; the values shall be
those shown on the current year’s roll if split or combination.
1. Just Value (for non-classified use parcels).
2. Classified use value (for classified use parcels).
3. Total Taxable Value.
(e) Parent Parcel Number, if entry applies to a split.
(f) Land Use Code applicable to the parcel listed under paragraph (e).
Chapter 12D-8, F.A.C.
301
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 196.031, 196.075, 196.081,
196.091, 196.101, 196.195, 196.196, 196.197, 196.1975, 196.198, 196.1985, 196.1986, 196.1987, 196.199,
196.1995, 196.1997, 196.1998, 196.2001, 196.202, 196.24, 213.05 FS. History–New 12-7-76, Amended 9-
30-82, Formerly 12D-8.11, Amended 12-31-98, 12-30-02, 1-1-04, 10-2-07.
12D-8.013 Submission of Computer Tape Materials to the Department.
(1) All submitted tapes shall meet the following technical requirements, unless written approval to do
otherwise is granted by the Executive Director for good cause shown.
(a) Character set (display) – EBCDIC (Extended Binary Coded Decimal Interface Code).
(b) One-half inch standard magnetic tape, 9 track, odd parity, 800, 1600, or 6250 BPI (Bits Per Inch).
(c) No label records.
(2) For each submission of tape(s), a transmittal document showing the following information shall be
enclosed:
(a) Character set.
(b) Density.
(c) Leading tapemark (yes or no).
(d) Record layout (if not specified by these rules).
(e) Record format data elements description (if not specified by these rules).
(f) The transmittal document for the Standard Name – Address – Legal (N.A.L.) file shall indicate:
1. Whether effective year built or actual year built is shown for each improved parcel, and
2. Whether adjusted area or total living area is shown for each improved residential parcel.
(3) Each property appraiser shall submit a computer tape copy of the following files to the Department on
or before the dates indicated. STANDARD FILES are defined under subsection (6) of this rule.
(a) The STANDARD N.A.L. File: No later than the submission date for the initial real property assessment
roll. This file shall contain information current at the time of publication of the initial real property assessment
roll, including a computer tape copy of real estate transfer data current to December 31st of the previous
calendar year. Upon request by the Department, another submission is required no later than 30 days following
extension of the tax rolls pursuant to Rule 12D-8.015, F.A.C.
(b) The Master Appraisal File, if one exists: No later than the submission date for the initial real property
assessment roll. This file shall contain information current at the time of publication of the initial real property
assessment roll. The record layout shall be that used locally, provided that the requirements of subsection (1)
above are met.
(c) The previous year standard N.A.L. file: No later than the submission date for the current year real
property assessment roll in the event that the county has completely or partial ly changed parcel numbering
since the previous roll other than routine splits, deletions and combinations. This file shall have coded thereon
an “alternate key” to facilitate the translation of the old parcel numbers to the new parcel numbers.
(4) Each property appraiser shall submit a computer tape copy of the following file to the Department on
or before the date indicated:
(a) The STANDARD N.A.P. File: No later than the submission date for the initial tangible personal
property assessment roll. This file shall contain information current at the time of publication of the initial
tangible personal property assessment roll. Upon request by the Department another submission is required
no later than 30 days following extension of the tax rolls pursuant to Rule 12D-8.015, F.A.C.
(b) The previous year standard N.A.P. file: No later than the submission date for the current year tangible
personal property assessment roll in the event that the county has completely or partially changed account
numbering since the previous roll other than routine attrition or addition of accounts. This file shall have
coded thereon an “alternate key” to facilitate the translation of the old account numbers to the new account
numbers.
(5) In those counties subject to an in-depth review, pursuant to Section 195.096, F.S., and if requested in
writing by the Executive Director, the property appraiser shall submit a computer tape copy of the following
files to the Department on or before the dates indicated, provided that submission shall not be required earlier
than 30 days following mailing of the request by the Executive Director.
Chapter 12D-8, F.A.C.
302
(a) The STANDARD N.A.L. file containing real estate transfer data current to December 31, and all other
data current at the time of publication of the revised (extended) real property assessment roll: No later than
January 31.
(b) The STANDARD Deletions, Splits, and Combinations (D.S.C.) File, if one exists: No later than the
submission date for the Initial Real Property Assessment Roll.
(6) Record Layouts for STANDARD FILES. Property appraisers are not required to keep data in the
standard file layouts for day-to-day operations. However, they are required to merge and/or reformat their
existing files to the standard file layout as appropriate when submitting computer tape materials to the
Department.
(a) The STANDARD N.A.L. File shall be formatted as follows:
1. Record length-450 characters (fixed length).
2. Block length-3600 characters (8 records per block).
3. The following is a listing of the STANDARD N.A.L. File and is contained in an example form, Form
DR-590 (incorporated by reference in Rule 12D-16.002, F.A.C.).
Name, Address, Legal (N.A.L.) File
Field Location Field1
No. Field Label First Last Size Type Comments
1 Unique
Parcel No. 1 28 28 A/N
County No. 1 2 2 N
Parcel No. 3 28 26 A/N Show 2 digit county code, local
parcel number, and space fill the
remaining digits to 28
2 Roll type 29 29 1 A “R” for real
3 Roll year 30 31 2 A/N
4 D. O. R. land use code 32 35 4 All numeric except for notes and
header records
5 Special assessment code 36 36 1 N
6 Total just value 37 45 9 N
7 Total assessed value 46 54 9 N Classified use value, including
homestead property, if applicable;
otherwise just value
8 Total taxable value for operating
purposes
55 63 9 N
9 New construction value or deletion
value
64 72 9 N Signed field; negative value
indicates deletion
10 Land value
73 81 9 N Classified use value of land, if
applicable; otherwise just value
of land
11 Land units code 82 82 1 N Use land-unit-of-value code here
12 Number of land units 83 88 6 N Assume two decimal places for
acreage
13 Square footage 89 97 9 N Assume no decimal places for
square feet
14 Improved quality 98 100 3 A/N
15 Construction class 101 101 1 N
16 Filler 102 102 1 A Space Fill
Chapter 12D-8, F.A.C.
303
17 Effective or actual year built of
major improvement
103 106 4 N
18 Total living area (or adjusted area)
or usable area if non-residential
107 113 7 N
19 Number of buildings 114 115 2 N
20 Market area 116 117 2 A/N 10 to 30 areas
MOST RECENT SALE DATA (through field 26)
21 Transfer code 118 119 2 N
22 Vacant or improved code 120 120 1 A “V” or “I”
23 Sale price 121 129 9 N
24 Date of sale 130 135 6 N
Year 130 133 4 N
Month 134 135 2 N 01 through 12
25 O. R. Book 136 140 5 A/N
26 O. R. Page 141 144 4 A/N
SECOND MOST RECENT SALE DATA (through field 33)
27 Filler 145 146 2 A Space Fill
28 Transfer code 147 148 2 N
29 Vacant or improved code 149 149 1 A “V” or “I”
30 Sale price 150 158 9 N
31 Date of sale 159 164 6 N
Year 159 162 4 N
Month 163 164 2 N 01 through 12
32 O. R. Book 165 169 5 A/N
33 O. R. Page 170 173 4 A/N
34 Stratum No. 174 175 2 N Always “00”; will be assigned by
D.O.R.
35 Owner’s name 176 205 30 A Primary owner
36 Street address line 1 206 235 30 A/N Mailing address of primary
owner
37 Street address line 2 236 265 30 A/N
38 City 266 295 30 A/N
39 State or country 296 320 25 A/N
40 U. S. mail zip code 321 325 5 N
41 Short legal description 326 355 30 A/N 1st 30 characters
SOCIAL SECURITY NUMBERS (SSN) OF APPLICANT AND OTHER OWNER (through field 45)
42 Applicant’s Status 356 356 1 A Applicant’s marital status
H=Husb. W=Wife O=Other “H”,
“W”, or “O”
43 Applicant’s SSN 357 365 9 N
44 Co-Applicant’s Status 366 366 1 A Co-Applicant’s marital status
H=Husb. W=Wife O=Other “H”,
“W”, or “O”
45 Co-Applicant’s SSN 367 375 9 N
46 Personal exemption flags 376 376 1 A/N Use numeric “0” or “A” through
“Z”
47 Other exemption value 377 383 7 N
Chapter 12D-8, F.A.C.
304
48 Amount of homestead 384 388 5 N
exemption
49 Amount of widow(er) 389 393 5 N
exemption
50 Amount of disabled 394 400 7 N
exemption
51 Amount of renewable
energy exemption 401 407 7 N
52 Group Number/Confidentiality
Code
408 409 2 N First Character Always “0” will
be assigned by Department of
Revenue for second character “0”
otherwise any confidential
parcels should be indicated with
code “1”
53 Neighborhood code 410 417 8 A/N
54 Public land 418 418 1 A
55 Taxing authority code 419 422 4 A/N First two digits indicate
municipality
56 Parcel location 423 431 9 A/N
Township 423 425 3 A/N 2 numeric, 1 alpha
Range 426 428 3 A/N 2 numeric, 1 alpha
Section or Grant No. 429 431 3 N Right justify
57 Alternate key 432 444 13 A/N
58 Tax Roll Sequence No. 445 450 6 N Numbers shall be assigned in the
order parcels appear on the
assessment roll
(1) Field type legend:
A = Alphabetic
A/N = Alphanumeric
N = Numeric
(b) The STANDARD D.S.C. File (Deletions, Splits, and Combinations) shall be formatted as follows:
1. Record Length – 86 characters (fixed length).
2. Block length – 3440 characters (40 records per block).
Field Location Field Range of Values/
No. Field Label First Last Size Type Comments
1 Unique 1 28 28 A/N No. of each
Parcel No. parcel which
County No. 1 2 2 N splits, is
Parcel No. 3 28 26 A/N deleted or combined. Show
county code in 1st two digits;
then local parcel number; then
spaces through digit 28.
2 DOR land use code 29 30 2 N Use code of above parcel
3 D.S.C. code 31 31 1 N Delete = 1; split = 2;
combination = 3
4 Total Just Value 32 40 9 N Previous roll value of deletion;
Chapter 12D-8, F.A.C.
305
5 Total Assessed Value (classified
Use Value if appl.; other-wise Just
Value)
41 49 9 N current roll value if split or
6 Total taxable value for operating
purposes
50 58 9 N combination (fields 4 through
6).
7 Parent parcel No. 59 84 26 A/N If entry applies to splits or
combinations. Otherwise, space
fill.
8 Parent DOR land use code 85 86 2 N If entry applies to splits or
combinations.
A = Alphabetic
A/N = Alphanumerics
F = Floating Point
N = Numeric
(c) The standard N.A.P. file shall be formatted as follows:
1. Record length – 290 characters (fixed length).
2. Block length – 3480 characters (12 records per block).
3. The following is a listing of the STANDARD N.A.P. File and is contained in an example form, For m
DR-592 (incorporated by reference in Rule 12D-16.002, F.A.C.).
Field Location Field Range of Values/
No. Field Label First Last Size Type Comments
1 Unique 1 17 17 A/N Show 2-digit county code, local
account number, and space fill the
remaining digits to 17.
Account No.
County No. 1 2 2 N
Account No. 3 17 15 A/N
2 Taxing Authority Code 18 21 4 A/N Same code as used for real property
3 Roll Type 22 22 1 A “P” for personal
4 Roll Year 23 24 2 N Last two digits of year
5 CSN Code 25 25 1 A Flag indicating use of Class (C), SIC
(S) or NAICS (N) Codes
6 Class/SIC/NAICS Code 26 31 6 N
7 Furniture, Fixtures, and
Equipment; Materials and
Supplies – At Just Value
32 41 10 N
8 Leasehold Improvements
Just Value
42 51 10 N
9 Pollution 52 71 20 N
Control Devices
Just Value 52 61 10 N
Taxable Value 62 71 10 N
10 Total Just Value 72 81 10 N
11 Total Exemption Value 82 91 10 N
12 Exemption Type 92 92 1 A Alphabetic character to be designated
by Department of Revenue
13 Total Taxable Value 93 10 10 N
14 Penalty Rate 103 10 2 N
15 Taxpayer Name 105 13 30 A/N
16 Taxpayer Mailing Address 135 16 30 A/N
Chapter 12D-8, F.A.C.
306
17 City 165 19 30 A/N
18 State or 195 21 20 A/N Include Zip Code
Country
19 Physical Location of
Property
215 27 60 A/N
Street Address 215 24 30 A/N
City 245 27 30 A/N
20 Filler 275 27 2 A/N Reserved for future use.
21 Alternate Key 277 28 6 N See 12D-8.011(2)(v),
F.A.C.
22 Tax Roll Sequence No. 283 29 8 N Numbers shall be assigned in the order
accounts appear on the assessment roll.
A = Alphabetic
A/N = Alphanumeric
N = Numeric
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 195.096, 213.05 FS. History–
New 12-7-76, Amended 7-17-80, 9-30-82, Formerly 12D-8.13, Amended 12-27-94, 12-31-98, 1-2-01.
12D-8.015 Extension of the Assessment Rolls.
Upon receipt of the certifications of the millage rates to be applied against the taxable property in the taxing
jurisdiction of the several levying authorities and upon receipt of the certification of the value adjustment
board that all hearings required by Florida Statutes have been held, the property appraiser shall make all
required extensions on the rolls to show the tax attributable to all taxable property in the county. This does
not include lands available for taxes pursuant to Section 197.502(7), F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.122(2), 197.323(1), 197.502, 213.05
FS. History–New 12-7-76, Formerly 12D-8.15.
12D-8.016 Certification of Assessment Rolls by the Appraiser.
Upon completion of the extension of the assessment rolls and upon satisfying himself or herself that all
property is properly taxed, the appraiser shall execute the certification in the manner and form provided
elsewhere in these rules and attach an executed copy of the same to each copy of the assessment roll. The
appraiser shall forward a copy of the certification of each of the assessment rolls prepared by him or her to
the Department of Revenue.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.122, 213.05 FS. History–
New 12-7-76, Formerly 12D-8.16.
12D-8.017 Distribution of Assessment Rolls.
(1) The appraiser shall prepare and distribute the preliminary and the finalized (certified) assessment rolls
to the following: A copy of the preliminary roll for the property appraiser’s office, if desired, and a copy of
that part of the preliminary roll pertaining to each municipality as required by Section 193.116, F.S.: the
original of the finalized (certified) roll to the tax collector, a copy of the finalized (certified) roll for the
property appraiser’s office, if desired, and a copy of that part of the finalized (certified) roll pertaining to each
municipality as required by Section 193.116, F.S. The property appraiser shall attach to each copy of each
assessment roll the certificate of the value adjustment board required under Section 193.122(1), F.S., and the
certificate required under Section 193.122(2), F.S.
(2) The Executive Director may, upon written request, require the property appraiser to transmit to the
Department a printed copy of any one or all of the assessment rolls prepared by him for the year in which the
Chapter 12D-8, F.A.C.
307
notice is given. The property appraiser shall provide such copy to the Department no later than 30 days
following the date such copy was requested. The Department shall return such copy to the property appraiser
no later than 30 days following receipt of such copy.
Rulemaking Authority 193.122(5), 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.085, 193.114,
193.116, 193.122, 195.0012, 195.002, 195.032, 195.052, 213.05 FS. History–New 12-7-76, Formerly 12D-
8.17.
12D-8.018 Recapitulations of Assessment Rolls.
(1)(a) On or before the first Monday of July of each year (unless an extension has been granted for
completion of the assessment roll) each property appraiser shall certify and submit to the Depart ment a
recapitulation of each assessment roll prepared by him or her and a recapitulation of those portions of such
rolls upon which municipal taxes will be levied and assessed for each municipality within the county. If an
extension has been granted for completion of the assessment roll, the recapitulations shall be submitted on or
before the last day of the extension. The recapitulation shall be in the manner and form provided elsewhere
in these rules.
(b) Within 30 days of the close of the value adjustment board hearings and extension of the rolls, each
property appraiser shall certify and submit the following to the Department:
1. A revised recapitulation of each of the assessment rolls prepared by him or her incorporating all changes
granted by the value adjustment board and all other changes he or she has lawfully made to the rolls
subsequent to initially publishing the rolls,
2. A similarly revised recapitulation of those portions of such rolls upon which municipal taxes will be
levied and assessed for each municipality within the county,
3. A recapitulation of ad valorem taxes levied by each taxing authority within the county, and
4. A reconciliation between the initial and revised assessment rolls setting forth the reasons for each
change.
(c) The recapitulations and reconciliation shall be in the manner and form provided elsewhere in these
rules and shall include all changes and corrections made to the assessment rolls since the rolls were extended
by the property appraiser.
(d) On or before the submission date of the initial assessment rolls, the tax collector shall submit to the
Department a closing recapitulation of values on the prior year’s assessment rolls. This recapitulation shall
be in the manner and form provided elsewhere in these rules and shall include all changes and corrections
made to the assessment rolls since the rolls were extended by the property appraiser.
(2) The property appraiser shall, at the same time that the initial recapitulation is submitted to the
Department, also certify and furnish a copy of the appropriate recapitulation of the assessment rolls or portions
thereof, to the governing body of the county, the county school board, and to the governing body of the each
municipality to be used as an estimate for the purpose of preparing budgets for the next ensuing fiscal year.
(3) The property appraiser shall furnish a copy of the initial recapitulation of each of the assessment rolls
to the value adjustment board.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 129.03, 193.023, 193.114, 194.011,
213.05 FS. History–New 12-7-76, Formerly 12D-8.18.
12D-8.019 Post-audit Review.
Upon receiving the initial assessment rolls and the materials required by Rule 12D -8.013, F.A.C., the
Department of Revenue shall begin the post-audit review process as prescribed by Section 195.097, F.S., in
a timely manner consistent with its other functions and responsibilities. This process includes the following:
(1) Verification of sales for various property classes, as appropriate.
(2) Check on the accuracy of data on the property record cards.
(3) Check on the accuracy of appraisal computations.
(4) Preparation of cost indices.
(5) Preparation of agricultural valuations per acre.
Chapter 12D-8, F.A.C.
308
(6) Check on applications for agricultural and high-water recharge classification and other classified use
of property.
(7) Appraisal of parcels within various property classes, as appropriate.
(8) Check on property appraiser’s recommendations to the value adjustment board.
(9) Check on the accuracy of the personal property assessment roll, including the existence of a cross-
reference to the return.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.096, 195.097, 213.05 FS. History–
New 12-7-76, Formerly 12D-8.19, Amended 1-23-97.
12D-8.020 Approval of Assessment Rolls by the Department of Revenue.
(1) Upon receiving the assessment rolls, the Executive Director shall review the assessment rolls to
determine if the rolls are indicative of just value of the property described therein. Review will in particular
cover the following:
(a) Total value of the assessment roll, the overall percentage change in the rolls from the preceding year
to the present year, and a projection of the overall level of assessment for real property.
(b) Ratio of assessments to full value of a sufficient number of classes of property for the Department to
make a determination that the roll, as a whole, reflects assessments in substantial compliance with law, that
values in each class reflect assessments in substantial compliance with law, and that assessments are equalized
both within and between classes.
(c) Compliance with administrative orders issued pursuant to Section 195.097, F.S.
(d) Whether the assessment rolls are in the form required by the statutes and rules, includi ng such items
as whether the owner’s name and address are shown for each parcel, whether the property description is
adequate for purposes of location, whether market areas are included, whether the property is exempt in whole
or part, whether use values for property classified as agricultural, high-water recharge, etc., are shown, and
the like.
(e) Whether the exemptions granted by the property appraiser are all properly documented and made in
conformance with the law.
(f) Whether the property appraiser’s practices and procedures are likely to result in a roll expressing just
value with equity between properties within the class and between the classes.
(2) In addition, the Executive Director may consider any other available and relevant information in
determining whether an assessment roll should be approved or disapproved.
(3) The Executive Director, upon finding that the property appraiser has failed to prepare an assessment
roll in the manner and form prescribed by law and these rules, or has not complie d with an administrative
order issued pursuant to Section 195.097, F.S., shall disapprove the roll in whole or in part, as appropriate,
and return the same to the appraiser with a statement as to the reason for disapproval and directing that the
assessment roll be amended, corrected or prepared anew within a designated time.
(4) The following are examples of failures to prepare the roll in the form prescribed by law and these
rules. These examples are included for illustration only and are not restrictive of others.
(a) Failure to include proper descriptions of real property parcels on a real property assessment roll;
(b) Failure to show the just value of all property on the roll;
(c) Failure to show a proper categorization of exemptions on the roll;
(d) Failure to show both the just value and classified use value of property classified so that its assessed
value for tax purposes is not determined under Section 193.011, F.S.
(e) Failure to properly identify the property according to the proper use type code a s required under
paragraph 12D-8.008(2)(c), F.A.C., for real property and paragraph 12D-8.009(2)(c), F.A.C., for tangible
personal property;
(f) Failure to include on the tangible personal property assessment roll a code reference to the tax return
identifying the property; and
(g) Failure to otherwise prepare the assessment rolls as provided by these rules and the statutes.
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(5)(a) The Executive Director, or his or her designee, shall have 50 days from the date a complete
submission of the roll is received by the Department in which to examine any assessment roll submitted for
approval, to make a determination on the same, and mail or otherwise transmit notice to the property appraiser
of the determination. Provided, however, in those counties in which a rev iew notice is issued by the
Department, the Executive Director, or his or her designee, shall have 60 days from the date of issuance of
the notice to make said determination. The Department will issue a review notice only within 30 days of
complete submission of the roll. A complete submission of the rolls is defined in Section 192.001(18), F.S.
(b) The Executive Director, or his or her designee, shall notify the property appraiser of incomplete
submission within 10 days after receipt thereof.
(c) The review notice shall, when issued to a county property appraiser by the Department, specify the
remedial requirements for roll approval and the schedule for compliance and resubmission.
(d) Any determination other than approval of an assessment roll, shall be either by personal delivery, in
which case the property appraiser shall give a receipt for the same; by U.S. mail, return receipt requested; by
telegram; or by facsimile transmission (FAX). Provided, however, the Executive Director, or his or her
designee, shall not act upon any single assessment roll or part of an assessment roll until all information
properly requested and relevant to the approval process of that roll shall be submitted by the property
appraiser, and a reasonable time is allowed for its review.
(e) In no event shall a formal determination by the Department be made later than 90 days after the first
complete submission of the rolls by the county property appraiser.
Rulemaking Authority 195.002, 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.114, 193.1142,
193.122, 195.052, 195.097, 195.101, 213.05 FS. History–New 12-7-76, Amended 9-30-82, Formerly 12D-
8.20, Amended 12-25-96, 12-31-98.
12D-8.021 Procedure for the Correction of Errors by Property Appraisers.
(1) This rule shall apply to errors made by property appraisers in the assessment of taxes on both real and
personal property.
(2) For every change made to an assessment roll subsequent to certification of that roll to the tax collector
pursuant to Section 193.122, F.S., the property appraiser shall complete a Form DR-409, Certificate of
Correction of the Tax Roll. No property appraiser shall issue a Certificate of Correction except for a reason
permitted by this rule section.
(a) The following errors shall be subject to correction:
1. The failure to allow an exemption for which an application has been filed and timely granted pursuant
to the Florida Statutes.
2. Exemptions granted in error.
3. Typographical errors or printing errors in the legal description, name and address of the owner of record.
4. Error in extending the amount of taxes due.
5. Taxes omitted from the tax roll in error.
6. Mathematical errors.
7. Errors in classification of property.
8. Clerical errors.
9. Changes in value due to clerical or administrative type errors.
10. Erroneous or incomplete personal property assessments.
11. Taxes paid in error.
12. Any error of omission or commission which results in an overpayment of taxes, including clerical
error.
13. Tax certificates that have been corrected when the correction requires that the tax certificate be reduced
in value due to some error of the property appraiser, tax collector, their deputies or other county officials.
14. Void tax certificates.
15. Void tax deeds.
16. Void or redeemed tax deed applications.
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17. Incorrect computation or measurement of acreage or square feet resulting in payment where no tax is
due or underpayment.
18. Assessed nonexistent property.
19. Double assessment or payment.
20. Government owned exempt or immune property.
21. Government obtained property after January 1, for which proration is entitled under subsections
196.295(1) and (2), F.S., and partial refund due.
22. Erroneous listing of ownership of property, including common elements.
23. Destruction or damage of residential property caused by tornado, for which application for abatement
of ad valorem taxes levied for the 1998 tax year is timely filed as provided in Chapter 98-185, Laws of Florida.
24. Material mistake of fact as described in Section 197.122, F.S., which is discovered within one (1) year
of the approval of the tax rolls under Section 193.1142, F.S. The one (1) year period shall expire herein,
regardless of the day of the week on which the end of the period falls. A refund resulting from a correction
due to a material mistake of fact corrected within the one-year period may be sent to the Department for
approval. Alternatively, the property appraiser has the option to issue a refund order directly to the tax
collector. The option chosen must be exercised by plainly so indicating in the space provided on Form DR-
409.
25. Errors in assessment of homestead property corrected pursuant to Section 193.155(8), F.S.
26. Granting a religious exemption where the applicant has applied for, and is entitled to, the exemption
but did not timely file the application and, due to a misidentification of property ownership on the tax roll,
the property appraiser and tax collector had not notified the applicant of the tax obligation. This subparagraph
shall apply to tax years 1992 and later.
(b) The correction of errors shall not be limited to the preceding examples, but shall apply to any errors
of omission or commission that may be subsequently found.
(c) Where the property appraiser agrees with the value adjustment board, it shall not be necessary for him
to file a certificate of correction for a proper final value adjustment board reduction in assessed or taxable
value for that tax year. The value adjustment board may not correct assessments from previous years,
however, and the property appraiser may issue a certificate of correction as provided in this rule section.
(d) The following is a list of circumstances which involve changes in the judgment of the property
appraiser and which, therefore, shall not be subject to correction or revision, except for corrections made
within the one-year period described in subparagraph (2)(a)24. of this rule section. The term “judgment” as
used in this rule section, shall mean the opinion of value, arrived at by the property appraiser based on the
presumed consideration of the factors in Section 193.011, F.S., or the conclusion arrived at with regard to
exemptions and determination that property either factually qualifies or factually does not qualify for the
exemption. It includes exercise of sound discretion, for which another agency or court may not legally
substitute its judgment, within the bounds of that discretion, and not void, and other than a ministerial act.
The following is not an all inclusive list.
1. Change in mobile home classification not in compliance with attorney general opinion 74-150.
2. Extra depreciation requested.
3. Incorrect determination of zoning, land use or environmental regulations or restrictions.
4. Incorrect determination of type of construction or materials.
5. Any error of judgment in land or improvement valuation.
6. Any other change or error in judgment, including ordinary negligence which would require the exercise
of appraisal judgment to determine the effect of the change on the value of the property or improvement.
7. Granting or removing an exemption, or the amount of an exemption.
8. Reconsideration of determining that improvements are substantially complete.
9. Reconsideration of assessing an encumbrance or restriction, such as an easement.
(3)(a) Correction of the tax roll shall be made by delivering to the tax collector the following items, if
applicable.
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311
1. Copy of the Certificate of Correction, Form DR-409, or in the case of non-ad valorem assessments,
Form DR-409A,
2. Copy of value adjustment board order, final and not subject to appeal,
3. Homestead, charitable, religious, widow/widower or disabled exemption, or agricultural or high-water
recharge classification, application, renewal, and
a. Proof of filing on or before March 1, or
b. Proof of postal error in the form of written evidence by the U.S. Postal Service of its error, within
subsections 196.011(8) and (9), F.S. Property appraisers shall provide documentation of these items.
4. Evidence of removal or permanent affixation of mobile home prior to January 1.
5. Copy of demolition permit.
6. Proof that error is a disregard for existing facts.
7. Proof of destruction of improvement or structure as provided in Section 196.295, F.S.
8. Property appraiser’s written statement of good cause for waiver of penalty as provided in subsections
12D-8.005(5) and (6), F.A.C.
(b) If the taxpayer is making a claim for refund, the property appraiser shall be responsible for items
(3)(a)1. through 8. of this rule section if applicable and any other necessary proof to establish the claim.
(4) The payment of taxes shall not be excused because of any act of omission or commission on the part
of any property appraiser, tax collector, value adjustment board, board of county commissioners, clerk of the
circuit court, or newspaper in which an advertisement may be published. Any error or any act of omission or
commission may be corrected at any time by the party responsible. The party discovering the error shall notify
the person who made the error and the person who made the error shall make such corrections immediately.
If the person who made the error refuses to act, for any reason, then subject to the limitations in this rule
section, the person discovering the error shall make the correction. Corrections should be considered as valid
from the date of the first act or omission and shall not affect the collection of tax.
(5) Property appraisers may correct errors made by themselves or their deputies in the preparation of the
tax roll, whether said roll is in their possession, in the possession of the tax collector, or in the possession of
the clerk of the court.
(6) If the tax collector refuses or does not elect to correct the errors, then the property appraiser shall
correct the errors. When the corrections are made by the property appraiser, he shall at the same time give to
the tax collector a copy of the Certificate of Correction to be filed by the tax collector.
(7) Except when a property owner consents to an increase, as provided in paragraph (10)(a), the correction
of any error that will increase the assessed valuation, and subsequently the taxes, shall be presented to the
property owner with a notice of proposed property taxes mailed or delivered to the property owner, which
includes notice of the right of the property owner to petition the value adjustment board. Any error that will
increase the assessed valuation and taxes shall be certified by the official correcting the error.
(8) The value adjustment board shall convene at such time as is necessary to consider changes in valuation
submitted by the property appraiser. The property appraiser shall prepare all Certificates of Correction for the
value adjustment board. However, this shall not restrict the tax collector, clerk of the court, or any other
interested party from reporting errors to the value adjustment board.
(9) The property appraiser shall notify the property owner of the increase in the assessed valuation. The
notice to the property owner by the property appraiser shall state that the property owner shall have the ri ght
to present a petition to the value adjustment board relative to the correction, except when the property
appraiser has served a notice of intent to record a lien when property has improperly received homestead
exemption.
(10) If the value adjustment board has adjourned, the property owner shall be afforded the following
options when an error has been made which, when corrected, will have the effect of increasing the assessed
valuation and subsequently the taxes. The options are:
(a) The property owner by waiver may consent to the increase in assessed valuation and subsequently the
taxes by stating that he does not desire to present a petition to the value adjustment board and that he desires
to pay the taxes on the current tax roll. If the property owner makes such a waiver, the property appraiser shall
advise the tax collector who shall proceed under subsection 12D-13.006(6), F.A.C.
Chapter 12D-8, F.A.C.
312
(b) The property owner may refuse to waive the right to petition the value adjustment board at which time
the property appraiser shall notify the proper owner and tax collector that the correction shall be placed on
the current year’s tax roll and also at such time as the subsequent year’s tax roll is prepared, the property
owner shall have the right to file a petition contesting the corrected assessment.
(c) If the value adjustment board has adjourned for the year or the time for filing petitions has elapsed, a
back assessment shall be considered made within the calendar year if, prior to the end of the calendar year, a
signed Form DR-409, Certificate of Correction (incorporated by reference in Rule 12D-16.002, F.A.C.) or a
supplemental assessment roll is tendered to the tax collector and a notice of proposed property taxes with
notice of the right to petition the next scheduled value adjustment board is mailed or delivered to the property
owner.
(11) Double Assessments. When a tax collector informs a property appraiser pursuant to subsection 12D-
13.006(9), F.A.C., that any property has been assessed more than once, the property appraiser shall search the
official records of the county to determine the correct property owner and the correct assessment. The property
appraiser shall then certify to the tax collector the assessment which is correct and, provided the taxes have
not been paid, the proper amount of tax due and payable.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.155, 194.011(1), 194.032, 196.011,
197.122, 197.182, 197.323, 197.332, 213.05 FS. History–New 12-7-76, Formerly 12D-8.21, Amended 12-10-
92, 12-27-94, 12-25-96, 12-31-98, 1-16-06.
12D-8.022 Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue.
(1) This rule applies to counties that meet the fiscally constrained definition in Section 218.67(1), F.S.
Under Sections 218.12 and 218.125, F.S., these counties are required to apply for a distribution of funds
appropriated by the Legislature for each of the following purposes:
(a) Offsetting reductions in property tax revenues occurring as a direct result of the impl ementation of
revisions to Article VII, Florida Constitution approved in the special election held on January 29, 2008. These
reductions include the additional $25,000 homestead exemption, the $25,000 tangible personal property
exemption, homestead assessment difference transferability, and the 10 percent assessment increase limitation
on nonhomestead property.
(b) Offsetting reductions in property tax revenues occurring as a direct result of the implementation of
revisions to ss. 3(f) and 4(b) of Art. VII, Florida Constitution, approved in the general election held in
November 2008. These reductions include the exemption for real property dedicated in perpetuity for
conservation purposes and classified use assessments for land used for conservation purposes.
(2) An application must be filed with the Department of Revenue on Form DR -420FC, incorporated by
reference in Rule 12D-16.002, F.A.C.
(3) Each fiscally constrained county must provide the completed form to the Department of Revenue by
November 15 each year. The form must be prepared by the county property appraiser. The following is a
summary of the information required on the form:
(a) An estimate of the reduction in taxable value for all county government taxing jurisdictions directly
attributable to revisions to Article VII, Florida Constitution approved in the special election held on January
29, 2008. This estimate must be based on values comparable to those certified on Form DR-420, incorporated
by reference in Rule 12D-16.002, F.A.C.;
(b) An estimate of the reduction in taxable value for all county government taxing jurisdictions directly
attributable to revisions to ss. 3(f) and 4(b) of Art. VII, Florida Constitution, approved in the general election
held in November 2008. This estimate must be based on values comparable to those certified on Form DR-
420;
(c) Millage rates for all county government taxing jurisdictions as included on the tax roll extended
according to Section 193.122, F.S., for all these jurisdictions for both the current and prior year;
(d) Rolled-back rates, if available, for each jurisdiction determined as provided in Section 200.065, F.S.,
and included on Form DR-420 by each taxing jurisdiction;
Chapter 12D-8, F.A.C.
313
(e) Maximum millage rates, if available, for each jurisdiction that could have been levied by a majority
vote as included on Form DR-420MM, Maximum Millage Levy Calculation – Final Disclosure, by each
taxing jurisdiction. Form DR-420MM is incorporated by reference in Rule 12D-16.002, F.A.C.
(4) The calculation of each distribution of appropriated funds must include both operating and debt service
levies, including millages levied for two years or less under Section 9(b), Article VII, Florida Constitution.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 200.065, 218.12, 218.125, 218.67 FS.
History–New 11-1-12.
Chapter 12D-13 F.A.C. (excerpts)
314
CHAPTER 12D-13
TAX COLLECTORS RULES AND REGULATIONS
12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board
Review
12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or
Incomplete Personal Property Assessments; Tax Certificate Corrections
12D-13.007 Splits and Cutouts, Time for Requesting and Procedure
12D-13.014 Penalties or Interest, Collection on Roll
12D-13.0283 Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of
Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
12D-13.0285 Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding
Liens
12D-13.0287 Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties
12D-13.029 Property Tax Deferral ‒ Sale of Deferred Payment Tax Certificates; Collection of
Delinquent Undeferred and Deferred Taxes
12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board
Review.
(1) Taxpayers whose tax liability was altered as a result of a value adjustment board (VAB) action must
have at least 60 days from the mailing of a corrected tax notice to pay unpaid taxes due before delinquency.
During the first 30 days after a corrected tax notice is sent, a four-percent discount will apply. Thereafter, the
regular discount periods will apply, if any. Taxes are delinquent on April 1 of the year following the year of
assessment, or after 60 days have expired after the date the corrected tax notice is sent, whichever is later.
(2)(a) If the tax liability was not altered by the VAB, and the taxpayer owes ad valorem taxes in excess of
the amount paid under Section 194.014, F.S., the unpaid amount is entitled to the discounts according to
Section 197.162, F.S. If the taxes are delinquent, they accrue interest at the rate of 12 percent per year from
the date of delinquency until the unpaid amount is paid. The three percent minimum int erest for delinquent
taxes assessed in Section 197.172, F.S., will not apply.
(b) If the VAB determines that a refund is due on all or a portion of the amount paid under Section 194.014,
F.S., the overpaid amount accrues interest at the rate of 12 percent per year from the date taxes would have
become delinquent until the refund is paid.
Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.014, 194.034, 197.162,
197.172, 197.323, 197.333 FS. History–New 6-18-85, Formerly 12D-13.05, Amended 4-5-16.
12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or
Incomplete Personal Property Assessments; Tax Certificate Corrections.
(1) This rule applies to errors made by tax collectors in the collecti on of taxes on real and personal
property. A tax collector may correct any error of omission or commission made by him or her, including
those described in Rule 12D-8.021, F.A.C.
(2) The payment of taxes, interest, fees and costs will not be excused because of an error on the part of a
property appraiser, tax collector, value adjustment board, board of county commissioners, clerk of the circuit
court or newspaper in which an advertisement may be published. An error may be corrected at any time by
the party responsible. The party who discovers the error must notify the party responsible for the error. Subject
to the limitations in this rule section, the error must be corrected.
Chapter 12D-13, F.A.C. (excerpts)
315
(3) The tax collector and the clerk must notify the property appraiser of the discovery of any errors on the
prior year’s tax rolls when the property appraiser has not certified the current tax roll to the tax collector for
collection.
(4) The tax collector shall correct errors on all tax rolls in his or her possession when the correcti ons are
certified by the property appraiser, taxing districts or non-ad valorem districts, or approved by the value
adjustment board.
(5) The tax collector must prepare and send an original tax notice as provided in Section 197.322, F.S.,
and send a duplicate tax notice, as provided in Section 197.344, F.S.
(6) When the correction of any error will increase the assessed valuation and subsequently the taxes, the
property appraiser must notify the property owner of the owner’s right to petition the value adjustment board,
except when a property owner consents to an increase, as provided in subsection (7) of this rule section and
Rule subsection 12D-8.021(10), F.A.C., or when the property appraiser has served a notice of intent to record
a lien when the property has improperly received homestead exemption. However, this must not restrict the
tax collector, clerk of the court, or any other interested party from reporting errors to the value adjustment
board.
(7) If the value adjustment board has adjourned, the property owner must be granted these options when
the correction of an error will increase the assessed valuation and subsequently the taxes. The options are:
(a) The property owner may consent to the increase in assessed valuation and subsequently the taxes by
waiver, stating that he or she does not want to petition the value adjustment board and that he or she wants to
pay the taxes on the current tax roll. If the property owner makes this waiver, the tax collector must proceed
under Rule 12D-13.002, F.A.C.; or
(b) If the property owner decides to petition the value adjustment board, the property appraiser must notify
the property owner and tax collector that the correction must appear on the subsequent year’s tax roll. The
property owner will have the right to file a petition contesting the corrected assessment.
(8) When the property owner waives the right to petition the value adjustment board, the tax collector
must prepare a corrected notice immediately and send it to the property owner.
(9) Correction of Erroneous or Incomplete Tangible Personal Property Assessments.
(a) If the property appraiser does not correct an erroneous or incomplete personal property assessment,
the tax collector must report the assessment as an error or insolvency on the final report to the Board of County
Commissioners.
(b) When personal property being levied on cannot be identified, it is the responsibility of the property
appraiser to provide necessary information to identify the property. This applies to all assessments.
(c) Tax returns on file in the property appraiser’s office may be used to identify property. The return may
be used to identify property at risk of being removed from the county before payment of taxes.
(10) Double Assessments. When a tax collector discovers property that has been assessed more than once
for the same year’s taxes, he or she must collect only the tax due. The tax collector must notify the property
appraiser that a double assessment exists and furnish the information as shown on the tax roll to substantiate
the double assessment. After receiving notification from the tax collector, the property appraiser must proceed
under Rule subsection 12D-8.021(11), F.A.C.
(11) Tax Certificate Corrections and Collections.
(a) When a correction in assessment, or any other error that can be corrected, is certified to the tax collector
on property on which a tax certificate has been sold, the tax collector must submit a request to correct or
cancel the tax certificate to the Department. If the Department approves the request to correct or cancel the
tax certificate, according to Section 197.443, F.S., the tax collector must notify the certificate holder and any
affected taxing jurisdictions.
(b) If the tax collector issues a tax certificate against a parcel of real property which is subject to the
protection of a United States Bankruptcy Court, the Department must approve the cancellation of the
certificate when requested by the tax collector.
(c) When a tax certificate has been canceled or corrected, the tax collector must correct the tax certificate
records and notify the certificate holder it has been corrected or canceled.
Chapter 12D-13, F.A.C. (excerpts)
316
(d) When the correction results in a reduction in the face amount of the tax certificate, the holder of the
certificate is entitled to a refund of the amount of the reduction plus interest at the rate bid, not to exceed eight
percent annually. Interest must be calculated monthly from the date the certificate was purchased to the date
the refund is issued.
(e) This subsection applies to all tax certificates even if a tax deed application has been filed with the tax
collector and advertised by the clerk.
(f) When a void tax certificate or tax deed must be cancelled as provided by law, the tax collector must
complete and send Form DR-510, Cancellation or Correction of Tax Certificate, incorporated by reference in
Rule 12D-16.002, F.A.C., to the Department and add a memorandum of error to the list of tax certificates
sold.
(12) Corrections to a non-ad valorem assessment must be prepared by the local governing board that
prepared and certified the roll for collection, consistent with Rule 12D-18.006, F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.048, 197.122, 197.123, 197.131,
197.162, 197.182, 197.322, 197.323, 197.344, 197.432, 197.442, 197.443, 197.444, 197.492, 197.593 FS.
History–New 6-18-85, Formerly 12D-13.06, Amended 5-23-91, 12-10-92, 12-25-96, 12-31-98, 4-5-16.
12D-13.007 Cutouts, Time for Requesting and Procedure.
(1) When property has been properly assessed in the name of the owner as of January 1 of the tax year,
the property appraiser may not cancel the tax assessment because of a sale of the whole or a part of the
property. The tax assessment is against the property, not the owner.
(2) When the new owner or the original owner or a designated representative of either party requests to
pay taxes on his or her share of the property, the property appraiser must calculate the amount of the tax
assessment on that portion. The request for a cutout must be submitted to the tax collector on Form DR-518,
Cutout Request, incorporated by reference in Rule 12D-16.002, F.A.C. A cutout may be requested from
November 1, or as soon as the tax collector receives the certified tax roll, until 45 days before the tax certificate
sale.
(3) The party requesting the cutout is required to furnish proof to substantiate the claim. Proof is
established through legally competent evidence, such as a recorded instrument that clearly reflects an
ownership or possessory interest in the real property involved.
(4) The tax collector must forward the completed DR-518 to the property appraiser, who must return it
within ten days.
(5) If taxes remain unpaid on any portion of the original or cutout property and become delinquent, the
tax collector must advertise and sell tax certificates.
(6) If the request for cutout occurs after the property has been advertised for delinquent taxes, but 45 days
or more before the tax certificate sale, then the tax collector must prorate the interest and advertising cost.
(7) If the request for a cutout is less than 45 days before the tax certificate sale and the taxes are unpaid,
the tax collector may sell a tax certificate. If a tax certificate is sold, the property owner can redeem a portion
of the tax certificate when the completed DR-518 is returned by the property appraiser. The partial redemption
is made by paying the taxes, interest and fees for the cutout.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.192, 197.322, 197.332,
197.333, 197.343, 197.373, 197.432, 197.472 FS. History–New 10-12-76, Formerly 12D-12.46, 12D-
12.046, Amended 4-5-16.
12D-13.014 Penalties or Interest, Collection on Roll.
(1)(a) When a property appraiser is required by law to impose penalties, he or she must list t he penalties
on the tax roll for collection by the tax collector.
(b) When a tax collector is required by law to levy penalties, he or she must collect the penalties.
Chapter 12D-13, F.A.C. (excerpts)
317
(c) When either official makes an error levying or collecting penalties, the official responsible for the error
must correct it.
(2) The tax collector must collect the entire penalty and interest. If the tax and non-ad valorem assessments
are collected within the period of time for receiving a discount, the tax collector must only allow the discounts
on the taxes and non-ad valorem assessments.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.085, 193.114, 193.116,
193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162 FS. History–New 6-18-85,
Formerly 12D-13.14, Amended 12-31-98, 12-3-01, 4-5-16.
12D-13.0283 Property Tax Deferral – Application; Tax Collector Responsibilities for Notification
of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred.
(1) To participate in the tax deferral program, a property owner must submit an annual application to the
tax collector by March 31 following the year in which the taxes and non -ad valorem assessments are assessed.
A taxpayer must use Form DR-570, Application for Homestead Tax Deferral; Form DR-570AH, Application
for Affordable Housing Property Tax Deferrral; or Form DR-570WF, Application for Recreational and
Commercial Working Waterfronts Property Tax Deferral, which are all incorporated by reference in Rule
12D-16.002, F.A.C. Each application for tax deferral must be signed and dated by the applicant, and, if mailed,
must be postmarked by March 31.
(2) The tax collector must send notification of approval or disapproval to each taxpayer who files an
application for tax deferral. Form DR-571A, Disapproval of Application For Tax Deferral, incorporated by
reference in Rule 12D-16.002, F.A.C., must be used to notify the applicant that the application was
disapproved.
(a) If the tax collector approves an application for tax deferral, he or she must include the amount of any
taxes, non-ad valorem assessments, and interest not deferred with the notification of approval.
(b) Any taxes, non-ad valorem assessments, and interest not deferred are eligible for the discount rate
applicable to early payments as of the date the application was submitted, provided that the amount not
deferred is paid within 30 days of the approval date.
(3) Outstanding taxes, non-ad valorem assessments, or tax certificates not deferred must be collected as
provided in this rule chapter and are unaffected by the deferral of taxes for any other year.
(4) The tax collector must send a current bill for each year.
(5) If the application for tax deferral is denied, the tax must be paid at the discount or interest rate provided
in Section 197.162 or 197.172, F.S.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.172, 197.2421,
197.2423, 197.252, 197.3632 FS. History‒New 4-5-16.
12D-13.0285 Property Tax Deferral – Procedures for Reporting the Current Value of All
Outstanding Liens.
(1) By November 1 of each year, the tax collector must notify each owner of homestead property on which
taxes have been deferred to report the current value of all outstanding liens on the property. Within 30 days
of notification, the owner must submit a list of all outstanding liens with the current value of all liens.
(2) The “current value of all outstanding liens” means the amount necessary to retire all unpaid principal
debts, accrued interest and penalties for which a lien acts as security. The current value must be computed on
the date that the property owner responds to the tax collector’s notification according to Section 197.263(4),
F.S. The current value is presumed to remain unchanged until the next annual determination, unless the tax
collector receives actual notice of a change in the current value.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2423, 197.2425, 197.254, 197.263,
197.3632 FS. History–New 4-5-16.
Chapter 12D-13, F.A.C. (excerpts)
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12D-13.0287 Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties.
(1) Any applicant denied a property tax deferral may appeal the tax collector’s decision to the value
adjustment board (VAB). The petition must be filed with the VAB within 30 days after the tax collector sends
the notice of denial.
(2) Any tax deferral applicant or recipient may appeal any penalties imposed on them to the VAB. The
petition must be filed with the VAB within 30 days after the penalties are imposed.
(3) The petition must be filed using Form DR-486DP, Petition to The Value Adjustment Board ‒ Tax
Deferral or Penalties ‒ Request for Hearing, incorporated by reference in Rule 12D-16.002, F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2425, 197.301 FS. History–New 4-5-
16.
12D-13.029 Property Tax Deferral ‒ Sale of Deferred Payment Tax Certificates; Collection of
Delinquent Undeferred and Deferred Taxes.
Deferred payment tax certificates will be issued for all deferred taxes, but these tax certificates are e xempt
from the advertisement and public sale provisions of Section 197.432 or 197.4725, F.S. The tax collector must
strike off each deferred payment tax certificate to the county.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.252, 197.253, 197.254,
197.262, 197.263, 197.301, 197.3632, 197.432, 197.4725 FS. History–New 6-18-85, Formerly 12D-13.29,
Amended 5-23-91, 12-13-92, 4-5-16.
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Department’s Guidelines
The guidelines are required by law and are intended to be used as aid and assistance in the
production of original assessment rolls by property appraisers. The guidelines do not have
the force or effect of law. Within the scope of their authority and when appropriate, value
adjustment boards and special magistrates may consider these guidelines in the
administrative review of assessments.
Florida Real Property Appraisal Guidelines (FRPAG), 2002, 12-51.003
Tangible Personal Property Appraisal Guidelines, 1997, 12D-51.002
Classified Use Real Property Guidelines, Standard Assessment Procedures and
Standard Measures of Value, Agricultural Guidelines, 1982, 12D-51.001
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PETITIONS TO THE VALUE ADJUSTMENT BOARD
The value adjustment board is an independent forum for property owners to appeal their
property value or a denial of an exemption, classification, or tax deferral.
Value Adjustment Boards
Each county has a value adjustment board (VAB).
The VAB has five members: two from the county’s
board of commissioners, one from the county’s
school board, and two citizens.
Many counties use special magistrates to conduct
hearings and recommend decisions to the VAB. The
VAB makes all final decisions. Special magistrates
may review property valuation and denials of
exemptions, classifications, deferrals, and change of
ownership or control determinations.
Before You File a Petition
Request an informal conference with your property
appraiser and file an appeal to your VAB if you
disagree with the:
assessment of your property’s value.
denial of an exemption or classification.
denial of a tax deferral.
portability decision.
determination of a change in ownership or
control or a qualifying improvement.
You can request a conference, file an appeal, or do
both at the same time. Most property appraisers have
websites where you can search for records on your
property, or you can contact or visit their office.
In hearings before a VAB you may represent yourself,
seek assistance from a family member or friend, an
attorney, licensed real estate appraiser or broker,
certified public accountant or employee of an affiliated
entity. (s. 194.034, F.S.)
If someone who is not a licensed professional
represents you, you must sign the petition or provide
written authorization or power of attorney for your
representative.
Florida law sets the deadlines for filing a petition.
These deadlines do not change, even if you choose
to discuss the issue with your appraiser. The VAB
may charge up to $15 for filing a petition.
VAB Hearing Deadlines
Days Before the Hearing
25 VAB notifies taxpayer of hearing time
15 Taxpayer gives evidence to appraiser
*See exchange of evidence section.
7 Appraiser gives evidence to taxpayer
How to File Your Petition
You must file the completed petition with the VAB
clerk by the deadlines in the table below and pay any
filing fee. If you miss the filing deadline, please
contact the clerk about the late filing. If your petition
is complete, the clerk will acknowledge receiving the
petition and send a copy of the petition to the property
appraiser.
The petition form and all other VAB forms are
available on the department’s website:
http://floridarevenue.com/dor/property/vab/.
Petition forms are also available from the property
appraiser or clerk in your county.
Time Frames to File Your Petition
Assessment Appeal: Within 25 days after the
property appraiser mails your Notice of Proposed
Property Taxes (TRIM notice), usually in mid-August
Exemption or Classification Appeal: Within 30
days after the property appraiser mails the denial
notice. The property appraiser must mail all denial
notices by July 1.
Tax Deferral Appeal: Within 30 days after the tax
collector mails the denial notice
Portability Appeal: Within 25 days after the
property appraiser mails your TRIM notice
Change of Ownership or Control Appeal: Within
25 days after the property appraiser mails your TRIM
notice.
Paying Your Taxes
Florida law requires the VAB to deny a petition in writing
by April 20 if the taxpayer does not make a required
payment before the taxes become delinquent. (s.
194.014)(1)(c))
For petitions on the value, including portability, the
required payment must include:
All of the non-ad valorem assessments.
A partial payment of at least 75 percent of the
ad valorem taxes.
Less applicable discount under section 197.162,
Florida Statutes.
For petitions on the denial of an exemption or
classification or based on an argument that the property
was not substantially complete on January 1, the
payment must include:
All of the non-ad valorem assessments.
The amount of the tax that the taxpayer admits
in good faith to owe.
PT-101, R. 4/17 Page 2 of 2
Less applicable discounts under section
197.162, Florida Statutes.
After You File Your Petition
You will receive a notice with the date, time, and
location of your hearing at least 25 days before your
hearing date. You can reschedule your hearing once
for good cause (s. 194.032(2), F.S.) If rescheduled,
the clerk will send notice at least 15 days before the
rescheduled hearing.
Exchange of Evidence
At least 15 days before your hearing, you must give
the property appraiser a list and summary of
evidence with copies of documentation that you will
present at the hearing.
If you want the property appraiser to give you a list
and summary of the evidence and copies of
documentation that he or she will present at the
hearing, you must ask in writing. The property
appraiser must provide the information to you at least
seven days before the hearing. If the property
appraiser does not provide it, you can ask the clerk to
reschedule the hearing to a later date.
You may still be able to present evidence, and the
VAB or special magistrate may accept your evidence,
even if you did not provide it earlier. Also, if you can
show good cause to the clerk for why you couldn’t
provide the information within the 15-day timeframe
but the property appraiser is unwilling to agree to a
shorter time for review, the clerk can reschedule the
hearing to allow time for the evidence exchange.
If the property appraiser asked you in writing for
specific evidence that you had but refused to provide,
you cannot use the evidence during the hearing.
The Department of Revenue’s website has more
information about the value adjustment board and
contact information for county officials.
http://floridarevenue.com/dor/property/vab/
At the Hearing
You and the property appraiser will have an
opportunity to present evidence. The VAB should
follow the hearing schedule as closely as possible to
ensure that it hears each party.
You or the property appraiser may ask the VAB to
swear in all witnesses at your hearing.
If your hearing has not started within two hours
after it was scheduled, you are not required to wait.
Tell the chairperson that you are leaving, and the
clerk will reschedule your hearing.
After the Hearing
If a special magistrate heard your petition, the
magistrate will provide a written recommendation to
the clerk. The clerk will send copies to the property
appraiser and you.
All meetings of the VAB are open to the public.
The clerk will notify you of the VAB’s final decision.
The decision notice will explain whether the VAB
made any changes. It will list the information that
the VAB considered, as well as the legal basis for
the decision.
The VAB must issue all final decisions within 20
calendar days of the last day it was in session.
You may file a lawsuit in circuit court if you do not
agree with the VAB’s decision.
Property Tax Rates
Local Taxing Authorities
Taxing authorities set property tax rates. They may include a
city, county, school board, or water management or other
special district. They hold advertised public hearings and
invite the public to comment on the proposed tax rate.
Deferral of Tax Payments
County Tax Collector
This office sends tax bills, collects payments, approves
deferrals, and sells tax certificates on properties with
delinquent taxes. They answer questions about payment
options and deferrals.
Property Value or Exemptions
County Property Appraiser
Property appraisers establish the value of your property
each year as of January 1. They review and apply
exemptions, assessment limitations, and classifications that
may reduce your property’s taxable value.
Appeals
County Value Adjustment Board (VAB)
The VAB hears appeals regarding exemptions,
classifications, property assessments, tax deferrals,
homestead portability, and change of ownership or control or
and qualifying improvement determinations.
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Links to Internet Resources
Training: http://floridarevenue.com/dor/property/vab/training.html
Attorney General Opinions: http://myfloridalegal.com/ago.nsf/Opinions
Government-in-the-Sunshine Manual:
http://myfloridalegal.com/sun.nsf/sunmanual
Value Adjustment Board Bulletins from the Department of Revenue:
https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3 -18-26
Value Adjustment Board forms:
http://floridarevenue.com/dor/property/forms/index.html#11
Taxpayers Guide to Petitions to the Value Adjustment Board:
http://floridarevenue.com/dor/property/brochures/pt101.pdf