PTO Bulletin 15-07Property Tax Oversight Bulletin: PTO 15-07
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 15-07
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Taxation
During the 2015 special session, the legislature enacted Chapter 2015-221, Laws of Florida,
(HB 33-A) effective July 1, 2015. Section 1 creates section 193.0235(2)(d), Florida Statutes, to
specify what the term “common element” includes.
Section 1. Paragraph (d) is added to subsection (2) of section 193.0235, Florida Statutes, to
read: (words stricken are deletions; words underlined are additions):
193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision
property.—
(2) As used in this section, the term “common element” includes:
(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.
The full text of the changes is available at http://laws.flrules.org/2015/221.
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.