Florida Statute Chapter 195 5/31/2018 Statutes&Constitution:View Statutes:Online Sunshine
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The 2018 Florida Statutes
Title XIV Chapter 195 View Entire
TAXATION AND PROPERTY ASSESSMENT ADMINISTRATION AND Chapter
FINANCE FINANCE
CHAPTER 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE
195.0011 Short title.
195.0012 Legislative intent.
195.002 Supervision by Department of Revenue.
195.022 Forms to be prescribed by Department of Revenue.
195.027 Rules and regulations.
195.032 Establishment of standards of value.
195.052 Research and tabulation of data.
195.062 Manual of instructions.
195.072 Cooperation with other state agencies.
195.073 Classification of property.
195.084 Information exchange.
195.087 Property appraisers and tax collectors to submit budgets to Department of Revenue.
195.092 Authority to bring and maintain suits.
195.096 Review of assessment rolls.
195.097 Postaudit notification of defects; supervision by the department.
195.099 Periodic review.
195.0995 Use of sales transactions data; qualification; review.
195.101 Withholding of state funds.
195.207 Effect on levy of municipal taxes.
195.0011 Short title.—Chapter 195 shall be known as the "Property Assessment Administration and Finance
Law."
History.—s. 1, ch. 73-172.
195.0012 Legislative intent.—It is declared to be the legislative purpose and intent in this entire chapter to
recognize and fulfill the state's responsibility to secure a just valuation for ad valorem tax purposes of all property
and to provide for a uniform assessment as between property within each county and property in every other
county or taxing district.
History.—s. 47, ch. 70-243; s. 2, ch. 73-172.
Note.—Former s. 195.111.
195.002 Supervision by Department of Revenue.—
(1) The Department of Revenue shall have general supervision of the assessment and valuation of property so
that all property will be placed on the tax rolls and shall be valued according to its just valuation, as required by
the constitution. It shall also have supervision over tax collection and all other aspects of the administration of
such taxes. The supervision of the department shall consist primarily of aiding and assisting county officers in the
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assessing and collection functions, with particular emphasis on the more technical aspects. In this regard, the
department shall conduct schools to upgrade assessment skills of both state and local assessment personnel.
(2) In furtherance of its duty to conduct schools to upgrade assessment skills and collection skills, the
department may establish by rule committees on admissions and certification. The department may also incur
reasonable expenses for hiring instructors, travel, office operations, certificates of completion, badges or awards,
food service incidental to conducting such schools, salaries and benefits of department employees whose duties
are directly associated with developing and conducting such schools, and administering any certification program
under s. 145.10, s. 145.11, or s. 194.035. The department may charge a tuition fee and an examination fee to any
person who attends such a school and may charge a fee to certify or recertify any person under such a program.
The department shall deposit such fees into the Certification Program Trust Fund which is created in the State
Treasury. There shall be separate school accounts and program accounts in the trust fund for property appraisers,
tax collectors, and special magistrates. The department shall use money in the fund to pay such expenses.
History.—s. 35, ch. 70-243; s. 7, ch. 74-234; s. 5, ch. 86-300; s. 25, ch. 90-203; s. 1, ch. 2008-138; s. 8, ch. 2008-197.
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. Alt 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 nonproperty 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 nonproperty
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
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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.
(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 sate 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.
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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. 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.
195.052 Research and tabulation of data.—The department shall conduct constant research and maintain
accurate tabulations of data and conditions existing as to ad valorem taxation, shall annually publish such data as
may be appropriate to facilitate fiscal policymaking, and shall annually make such recommendations to the
Legislature as are necessary to ensure that property is valued according to its just value and is equitably taxed
throughout the state. Such data shall include the annual percentage increase in total nonvoted ad valorem taxes
levied by each city and county and shall include information on the distribution of ad valorem taxes levied among
the various classifications of property, including homestead, nonhomestead residential, new construction,
commercial, and industrial properties. Such data shall include the previous year's adopted millage rate, the
current year's millage rate, and the current percentage increase in taxes levied above the rolled-back rate. Such
data shall be published, at a minimum, on the department's website and on the websites of all property appraisers
of this state, if available. Publication shall occur not later than 90 days after receipt of extended rolls for all
counties pursuant to s. 193.122(7).
History.—s. 40, ch. 70-243; s. 3, ch. 82-388; s. 6, ch. 83-204; s. 9, ch. 2008-197.
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
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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.
195.072 Cooperation with other state agencies.—
(1) State agencies are authorized and directed to render such necessary aid and assistance to the Department
of Revenue as is required to enable the department to carry out its functions of ensuring just valuation and
equitable administration of property taxes in this state.
(2) The Department of Revenue shall render such aid and assistance as may be required in an active
investigation of a property appraiser by a state agency by providing procedural and valuation assistance as it
relates to the property appraiser's property tax administrative duties.
History.—s. 42, ch. 70-243; s. 13, ch. 2012-193.
195.073 Classification of property.—All items required by law to be on the assessment rolls must receive a
classification based upon the use of the property. The department shall promulgate uniform definitions for all
classifications. The department may designate other subclassifications of property. No assessment roll may be
approved by the department which does not show proper classifications.
(1) Real property must be classified according to the assessment basis of the land into the following classes:
(a) Residential, subclassified into categories, one category for homestead property and one for nonhomestead
property:
1. Single family.
2. Mobile homes.
3. Multifamily.
4. Condominiums.
5. Cooperatives.
6. Retirement homes.
(b) Commercial and industrial.
(c) Agricultural.
(d) Nonagricultural acreage.
(e) High-water recharge.
(f) Historic property used for commercial or certain nonprofit purposes.
(g) Exempt, wholly or partially.
(h) Centrally assessed.
(i) Leasehold interests.
(j) Time-share property.
(k) Land assessed under s. 193.501.
(I) Other.
(2) Personal property shall be classified as:
(a) Floating structures—residential.
(b) Floating structures—nonresidential.
(c) Mobile homes and attachments.
(d) Household goods.
(e) Other tangible personal property.
(3) When the tax roll is submitted to the department for approval, there shall also be appended a statement
indicating the total assessed valuation of structures added to and deleted from the assessment roll for that year in
each taxing jurisdiction.
(4)(a) Rules adopted pursuant to this section shall provide for the separate identification of property as prior
existing property of an expanded or rebuilt business, as expansion-related property of an expanded or rebuilt
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business, and as property of a new business, in the event the business qualifies for an enterprise zone property tax
credit pursuant to s. 220.182, in addition to classification according to use.
(b) This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone
Act.
(5) Rules adopted pursuant to this section shall provide for the separate identification of property granted an
economic development ad valorem tax exemption, in addition to classification according to use.
(6) To the greatest extent practicable and based on existing information, all publicly owned real property
required to be listed on the assessment roll shall also be separately classified according to ownership by federal,
state, or local government; water management district; or other public entity.
History.—s. 3, ch. 73-172; ss. 8, 23, ch. 74-234; s. 15, ch. 79-334; s. 11, ch. 80-77; ss. 6, 10, ch. 80-248; s. 3, ch. 80-347; s. 9, ch. 81-
308; ss. 56, 74, ch. 82-226; s. 1, ch. 83-223; s. 27, ch. 84-356; s. 65, ch. 94-136; s. 64, ch. 94-353; s. 7, ch. 96-204; s. 6, ch. 97-117; s. 24,
ch. 2000-210; s. 16, ch. 2005-287; s. 4, ch. 2009-157.
195.084 Information exchange.—
(1) The department shall promulgate rules and regulations for the exchange of information among the
department, the property appraisers' offices, the tax collector, the Auditor General, and the Office of Program
Policy Analysis and Government Accountability. All records and returns of the department useful to the property
appraiser or the tax collector shall be made available upon request but subject to the reasonable conditions
imposed by the department. This section shall supersede statutes prohibiting disclosure only with respect to the
property appraiser, the tax collector, the Auditor General, and the Office of Program Policy Analysis and
Government Accountability, but the department may establish regulations setting reasonable conditions upon the
access to and custody of such information. The Auditor General, the Office of Program Policy Analysis and
Government Accountability, the tax collectors, and the property appraisers shall be bound by the same
requirements of confidentiality as the Department of Revenue. Breach of confidentiality shall be a misdemeanor of
the first degree, punishable as provided by ss. 775.082 and 775.083.
(2) All of the records of property appraisers and collectors, including, but not limited to, worksheets and
property record cards, shall be made available to the Department of Revenue, the Auditor General, and the Office
of Program Policy Analysis and Government Accountability. Property appraisers and collectors are hereby directed
to cooperate fully with representatives of the Department of Revenue, the Auditor General, and the Office of
Program Policy Analysis and Government Accountability in realizing the objectives stated in s. 195.0012.
History.—s. 5,ch. 73-172; s. 1,ch. 77-102; s. 23, ch. 88-119; s. 40, ch. 90-360; s. 52, ch. 96-406; s. 48, ch. 2001-266.
195.087 Property appraisers and tax collectors to submit budgets to Department of Revenue.—
(1)(a) On or before June 1 of each year, every property appraiser, regardless of the form of county government,
shall submit to the Department of Revenue a budget for the operation of the property appraiser's office for the
ensuing fiscal year beginning October 1. The property appraiser shall submit his or her budget in the manner and
form required by the department. A copy of such budget shall be furnished at the same time to the board of
county commissioners. The department shall, upon proper notice to the county commission and property appraiser,
review the budget request and may amend or change the budget request as it deems necessary, in order that the
budget be neither inadequate nor excessive. On or before July 15, the department shall notify the property
appraiser and the board of county commissioners of its tentative budget amendments and changes. Before August
15, the property appraiser and the board of county commissioners may submit additional information or testimony
to the department respecting the budget. On or before August 15, the department shall make its final budget
amendments or changes to the budget and shall provide notice thereof to the property appraiser and board of
county commissioners. Once the department makes its final budget amendments, the budget is final and shall be
funded by the county commission pursuant to s. 192.091.
(b) The Governor and Cabinet, sitting as the Administration Commission, may hear appeals from the final
action of the department upon a written request being filed by the property appraiser or the presiding officer of
the county commission no later than 15 days after the conclusion of the hearing held pursuant to s. 200.065(2)(d).
The filing of an appeal does not relieve the county commission of its obligation to fund the department-approved
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final budget during the pendency of the appeal. The Administration Commission may amend the budget if it finds
that any aspect of the budget is unreasonable in light of the workload of the office of the property appraiser in the
county under review. The budget request as approved by the department and as amended by the commission shall
become the operating budget of the property appraiser for the ensuing fiscal year beginning October 1, except that
the budget so approved may subsequently be amended under the same procedure. After final approval, the
property appraiser shall make no transfer of funds between accounts without the written approval of the
department. However, all moneys received by property appraisers in complying with chapter 119 shall be
accounted for in the same manner as provided for in s. 218.36, for moneys received as county fees and
commissions, and any such moneys may be used and expended in the same manner and to the same extent as funds
budgeted for the office and no budget amendment shall be required.
(2) On or before August 1 of each year, each tax collector, regardless of the form of county government, shall
submit to the Department of Revenue a budget for the operation of the tax collector's office for the ensuing fiscal
year, in the manner and form prescribed by the department. A copy of such budget shall be furnished at the same
time to the board of county commissioners. The department shall examine the budget and, if it is found adequate
to carry on the work of the tax collector, shall approve the budget and certify it back to the tax collector. If the
department finds the budget inadequate or excessive, it shall return such budget to the tax collector, together
with its ruling thereon. The tax collector shall revise the budget as required and resubmit it to the department.
After the final approval of the budget by the department, there shall be no reduction or increase by any officer,
board, or commission without the approval of the department. However, all moneys received by tax collectors in
complying with chapter 119 shall be accounted for in the same manner as provided for in s. 218.36, for moneys
received as county fees and commissions, and any such moneys may be used and expended in the same manner and
to the same extent as funds budgeted for the office and no budget amendment shall be required. This subsection
does not apply in a county in which the office of tax collector has been abolished and the duties of that office have
been transferred to another office pursuant to s. 1(d), Art. VIII of the State Constitution or in a county in which a
resolution is in effect pursuant to s. 145.022 or in any charter county where the charter specifically provides for a
different method for the submission of the tax collector's budget.
(3) Any check received by the office of the collector which is returned by the bank upon which the check is
drawn shall be the personal liability of the tax collector unless the collector, after due diligence to collect the
returned check, forwards the returned check for prosecution to the state attorney of the circuit where the check
was drawn. This subsection does not apply to ad valorem taxes, in which case the collector shall proceed under
chapter 197.
(4) The property appraisers and tax collectors of this state are hereby authorized to pay any fee established by
the department for attendance by an employee at a school established and conducted by the department pursuant
to s. 195.002. Further, the travel and per diem expenses of such employee may be paid as set forth in s. 112.061.
Property appraisers are authorized to pay a fee established by the department for the costs of aerial photographs
and nonproperty ownership maps provided by the department pursuant to s. 195.022.
(5) Any property appraiser or tax collector whose budget is approved by the Department of Revenue who has
not been reelected to office or is not seeking reelection shall be prohibited from making any budget amendments,
transferring funds between itemized appropriations, or expending in a single month more than one-twelfth of any
itemized approved appropriation following the date he or she is eliminated as a candidate or October 1, whichever
comes later, without the approval of the Department of Revenue.
(6) Each property appraiser and tax collector must post their final approved budget on their official website
within 30 days after adoption. Each county's official website must have a link to the websites of the property
appraiser or tax collector where the final approved budget is posted. If the property appraiser or tax collector does
not have an official website, the final approved budget must be posted on the county's official website.
History.—s. 56, ch. 20722, 1941; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 36, ch. 70-243; s. 6, ch. 73-172; s. 10, ch. 74-234; s. 1, ch.
77-102; s. 93, ch. 79-190; s. 16, ch. 79-334; s. 29, ch. 80-274; s. 84, ch. 81-259; s. 3, ch. 82-33; s. 6, ch. 86-300; s. 3, ch. 88-85; s. 3, ch.
88-158; s. 26, ch. 90-203; s. 2, ch. 90-343; s. 986, ch. 95-147; ss. 4, 18, ch. 95-272; s.4, ch. 97-287; s. 3, ch. 2008-138; s. 17, ch. 2011-
144; s. 1, ch. 2015-87.
Note.—Former ss. 193.02, 195.011.
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195.092 Authority to bring and maintain suits.—
(1) The Department of Revenue shall have authority to bring and maintain such actions at law or in equity by
mandamus or injunction, or otherwise, to enforce the performance of any duties of any officer or official
performing duties with relation to the execution of the tax laws of the state, or to enforce obedience to any lawful
order, rule, regulation, or decision of the Department of Revenue lawfully made under the authority of these tax
laws. Venue for such actions shall be in the county in which the official duties of the property appraiser are to be
performed.
(2) The property appraiser or any taxing authority shall have the authority to bring and maintain such actions
as may be necessary to contest the validity of any rule, regulation, order, directive, or determination of any
agency of the state, including, but not limited to, disapproval of all or any part of an assessment roll or a
determination of assessment levels. The defendant in such actions shall be the agency head, and service of process
shall be on such person or, when the head of the agency is a collegial body, its executive director, if there be one.
Such action shalt be brought within 60 days of the date the rule, regulation, order, directive, or determination
becomes effective. Venue for such actions shall be in Leon County. The circuit court judge, upon proper motion,
may agree to hear the case in the county where the property is located if trial in Leon County would result in
substantial expense and inconvenience to the necessary participants. Appeal shall be to the First District Court of
Appeal.
(3) No action shall be instituted to compel reappraisal of property or adjustment of the tax rolls unless the
executive director has first met or in good faith has attempted to meet in conference with the affected property
appraiser and has been unable to resolve differences or obtain acceptable written assurance of the implementation
of a plan to ensure compliance with general law and the constitutional requirement of just value.
(4) In any action instituted against a property appraiser to compel the performance of his or her official duties,
the court may order the implementation of a plan of reappraisal to be completed within a prescribed period of
time. To implement its decision, the court shall have the power to:
(a) Enter such orders as are necessary to ensure that assessments shall be uniform, equitable, at just value,
and otherwise in compliance with law.
(b) Maintain jurisdiction until such time as all of the requirements of the court as expressed in its order have
been met.
(5) Chapter 120 shall not apply to this section.
History.—s. 55, ch. 20722, 1941; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 44, ch. 70-243; s. 6, ch. 80-274; s. 987, ch. 95-147.
Note.—Former ss. 196.16, 195.041.
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 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
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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.
7. Taxable institutional or governmental, utility, locally assessed railroad, oil, gas and mineral land, subsurface
rights, and other real property.
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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.
195.097 Postaudit notification of defects; supervision by the department.-
(1)(a) Upon evaluation of any reviews, studies, or findings of the Department of Revenue, the executive
director of the department shall issue a notice to any property appraiser who the executive director has
determined has one or more classes or other strata of property listed on the assessment rolls in a manner
inconsistent with the requirements of law, or is otherwise not assessing in accordance with law. The executive
director shall specify in his or her notice the classes or strata of property that have been improperly assessed on
the prior year's roll, the nature of the defect or defects, and the requirements of the department to obtain
approval of the current year's assessment roll. Such notice shall be provided to the property appraiser no later
than November 15.
(b) Notwithstanding other provisions of this section, the executive director is not required to notice as a defect
a class or stratum of property which, based upon the evaluation of any review, study, or finding of the department,
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indicates an assessment level of more than 100 percent of just value in any class or stratum of property on the
prior year's tax roll.
(2) Within 15 days after receipt of a notice, but no later than December 1, the property appraiser shall either
notify the executive director in writing of his or her intention to comply or request an immediate conference with
the executive director for the purpose of attempting to resolve differences between the property appraiser and
the executive director. Such conference shall be held no later than December 15. At the conclusion of the
conference, but no later than January 1, the executive director shall issue an administrative order, which order
shall incorporate the remedial steps, if any, to be taken by the property appraiser to ensure that all property on his
or her rolls is assessed at just value. An administrative order shall also be issued in the case of a property appraiser
who has stated his or her intention to comply.
(3) Upon receipt of an administrative order issued pursuant to this section, but not later than January 15, the
property appraiser shall notify the department of his or her intent to comply with the order or of the basis for
intended noncompliance. Upon receipt of a notice of intended noncompliance, the department shall take such
action as it deems necessary pursuant to s. 195.092.
(4) Upon the issuance of the administrative order, the department shall commence continuing supervision of
the preparation of the current rolls to ensure that every reasonable effort is being taken by the property appraiser
to comply with the order. Supervision may include, but shall not be limited to, the conduct of ratio or other mass-
data studies on the roll being prepared, onsite inspection of the property appraiser's office or field operations, and
interviews with the property appraiser's personnel or consultants. The executive director may require the property
appraiser to certify in writing the specific steps taken to comply with the administrative order. During such
supervision, the executive director may seek any judicial remedy available to him or her under law to force
compliance with the order, and may request removal of the property appraiser by the Governor when he or she
deems such action necessary. No later than May 1, the executive director shall notify the property appraiser, in
writing, as to whether he or she is in substantial compliance with the order. In the event that the executive
director determines that the property appraiser is not in substantial compliance at that time, he or she shall send
to the property appraiser and the governing body of each tax-levying agency in the county a notice of intent to
disapprove the tax roll in whole or in part.
(5) The dates specified in this section shall be extended if the date for completion of the current or prior
year's roll was extended pursuant to s. 193.023(1), or records or data requested in writing pursuant to s.
195.096(2)(e) were not submitted within the time allowed by law. The length of extension of dates specified in this
section shall be equal to:
(a) The number of days the date for completion of the rolls was extended; or
(b) The number of days from the time the data or records were required by law to be submitted until the time
received by the department.
(6) Chapter 120 does not apply to this section.
History.-s. 7, ch. 73-172; ss. 14, 21, ch. 74-234; s. 3, ch. 75-211; s. 1, ch. 77-102; s. 19, ch. 80-274; s. 4, ch. 80-347; s. 3, ch. 82-208;
ss. 29, 80, ch. 82-226; s. 41, ch. 83-204; s. 989, ch. 95-147; ss. 6, 20, ch. 95-272; s. 6, ch. 97-287.
195.099 Periodic review.-
(1)(a) The department may review the assessments of new, rebuilt, and expanded business reported according
to s. 193.077(3), to ensure parity of level of assessment with other classifications of property.
(b) This subsection shall expire on the date specified in s. 290.016 for the expiration of the Florida Enterprise
Zone Act.
(2) The department may review the assessments of new and expanded businesses granted an exemption
pursuant to s. 196.1995 to ensure parity of level of assessment with other classifications of property.
History.-ss. 7, 10, ch. 80-248; s. 4, ch. 80-347; s. 3, ch. 82-208; ss. 29, 80, ch. 82-226; s. 57, ch. 83-217; s. 28, ch. 84-356; s. 25, ch.
85-80; s. 66, ch. 94-136; s. 1, ch. 2006-113; s. 16, ch. 2012-193.
195.0995 Use of sales transactions data; qualification; review.-
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(1) For each sales transaction disqualified by a property appraiser, the property appraiser shall document the
reason for disqualification of the sale in a manner prescribed by the department.
(2) The department shall randomly sample all sales in the county to determine whether those sales were
properly qualified or disqualified. If the department finds that more than 10 percent of sales qualification decisions
do not fall within the applicable criteria, the department shall issue a postaudit notification of defects and shall
follow the procedures set forth in s. 195.097.
(3) Chapter 120 shall not apply to this section.
History.—s. 4, ch. 93-132; s. 1, ch. 2005-185.
195.101 Withholding of state funds.—
(1) The Department of Revenue is hereby directed to determine each year whether the several counties of this
state are assessing the real and tangible personal property within their jurisdiction in accordance with law. If the
Department of Revenue determines that any county is assessing property at less than that prescribed by law, the
Chief Financial Officer shall withhold from such county a portion of any state funds to which the county may be
entitled equal to the difference of the amount assessed and the amount required to be assessed by law.
(2) The Department of Revenue is hereby directed to determine each year whether the several municipalities
of this state are assessing the real and tangible personal property within their jurisdiction in accordance with law.
If the Department of Revenue determines that any municipality is assessing property at less than that prescribed by
law, the Chief Financial Officer shall withhold from such municipality a portion of any state funds to which that
municipality may be entitled equal to the difference of the amount assessed and the amount required to be
assessed by law.
History.—s. 6, ch. 67-395; s. 5, ch. 67-396; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 45, ch. 70-243; s. 175, ch. 2003-261.
Note.—Former ss. 193.326, 195.051; ss. 167.445, 195.061.
195.207 Effect on levy of municipal taxes.—No municipal charter may prohibit or limit the authority of the
governing body to levy ad valorem taxes or utility service taxes authorized under is. 167.431. Any word, sentence,
phrase, or provision, of any special act, municipal charter, or other law, that prohibits or limits a municipality from
levying ad valorem taxes within the millage limits fixed by s. 9, Art. VII of the State Constitution, or prohibits or
limits a municipality from levying utility service taxes within the limits fixed by is. 167.431, is hereby nullified and
repealed.
History.—s. 2, ch. 72-360; s. 3, ch. 73-129.
1Note.—Repealed by s. 5, ch. 73-129.
• Note.—Former s. 167.4391.
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