PTO Bulletin 15-06Property Tax Oversight Bulletin: PTO 15-06
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards
of County Commissioners, Taxing Authorities, and Interested
Parties
From: Property Tax Oversight Program
Date: July 15, 2015
Bulletin: PTO 15-06
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Freedom from Unwarranted Surveillance Act;
Surveillance by a Drone
The 2015 Legislature enacted Chapter 2015-26, Laws of Florida, (SB 766) effective
July 1, 2015. Section 1 amends section 934.50, Florida Statutes, to prohibit a person, state
agency, or political subdivision from using a drone to capture an image of privately owned real
property or of its owner, tenant, occupant, invitee, or licensee with the intent to conduct
surveillance without his or her written consent if a reasonable expectation of privacy exists.
The law gives certain exceptions for drone use (see s. 934.50(4), F.S.). One of these exceptions
allows a property appraiser’s employee or contractor to use a drone to assess property for ad
valorem taxation (see s. 934.50(4)(e), F.S.).
The law allows the use of a drone for aerial mapping if the person or entity using a drone for this
purpose is operating in compliance with Federal Aviation Administration regulations
(see s. 934.50(4)(g), F.S.).
The law provides remedies for violation. It states that an owner, tenant, occupant, invitee, or
licensee may initiate a civil action for compensatory damages and may seek injunctive relief
against a person, state agency, or political subdivision that violates the act. It also provides for
the recovery of attorney fees and punitive damages (see s. 934.50(5), F.S.).
The full text of the changes is available at http://laws.flrules.org/2015/26.
The Department of Revenue has provided this bulletin for your general information. If you have
questions about its contents, please send them to DORPTO@dor.state.fl.us.