PTO Bulletin 17-03Property Tax Oversight Bulletin: PTO 17-03
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: August 16, 2017
Bulletin: PTO 17-03
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Renewable Energy Source Devices
The 2017 legislature enacted chapter 2017-118, Laws of Florida (SB 90), effective July 1, 2017.
This law includes the following:
• Section 2 amends section 193.624, Florida Statutes, to revise and define terms related to
renewable energy source devices. The law adds that for nonresidential purposes, the property
appraiser may not consider eighty percent of the just value of the property attributable to a
renewable energy source device.
This section applies to a renewable energy source device installed on or after January 1, 2018,
to all other real property, except as part of a project planned for a location in a fiscally
constrained county 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.
• Section 3 creates section 196.182, F.S., to provide that eighty percent of the assessed value of
a renewable energy source device, as defined in section 193.624, F.S., is tangible personal
property exempt from ad valorem taxation if the renewable energy source device is installed
on real property on or after January 1, 2018, and under specific conditions.
The full text of the changes is available at http://laws.flrules.org/2017/118.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@floridarevenue.com.