VAB - Other Legal Resources (Revised 11/2021)
State of Florida
OTHER LEGAL RESOURCES
INCLUDING STATUTORY
CRITERIA
For Use By
Value Adjustment Boards
In Conjunction With
The Uniform Policies and Procedures Manual
Florida Department of Revenue
Revised November 2021
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
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Introduction
These materials are an additional resource to be referenced in combination with the
Uniform Policies and Procedures Manual and the set of documents titled Reference
Material Including Guidelines. This set of documents is available on the Department’s
website along with the Uniform Policies and Procedures Manual and the Reference
Material Including Guidelines. 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 Including Statutory Criteria contains parts of the Florida
Constitution, Florida Statutes, and Florida Administrative Code that are substantive criteria
for the production of original assessments, including exemptions, classifications, and
deferrals.
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.
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Contents
Other Legal Resources Including Statutory Criteria
For Use by Value Adjustment Boards
In Conjunction With the
Uniform Policies and Procedures Manual
Florida Constitution, Article VII
Section 1. Taxation; appropriations; state expenses; state revenue limitation .......... 1
Section 2. Taxes; rate ................................................................................................ 2
Section 3. Taxes; exemptions ..................................................................................... 2
Section 4. Taxation; assessments ............................................................................. 4
Section 6. Homestead exemptions .............................................................................. 7
Florida Statutes (Excerpts)
Chapter 192 Taxation: General Provisions ................................................................... 10
Chapter 193 Assessments ........................................................................................... 22
Part I General Provisions .................................................................................... 22
Part II Special Classes of Property .................................................................... 53
Chapter 195 Property Assessment Administration and Finance (Excerpt) ................. 72
Chapter 196 Exemption .............................................................................................. 78
Chapter 197 Tax Collections, Sales, and Liens (Excerpt) ........................................ 125
Chapter 200 Determination of Millage (Excerpt) ..................................................... 131
Florida Administrative Code (Excerpts)
Chapter 12D-5 Agricultural and Outdoor Recreational or Park Lands ......................... 135
Chapter 12D-6 Mobile Homes, Prefabricated or Modular Housing Units,
Pollution Control Devices, and Fee Time-Share Developments .......... 139
Chapter 12D-7 Exemptions ............................................................................................. 144
Chapter 12D-8 Assessment Roll Preparation and Approval (Excerpt) ......................... 158
Chapter 12D-13 Tax Collectors Rules and Regulations (Excerpt) ................................ 177
Notice Regarding Case Law ...................................................................................... 182
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
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FLORIDA CONSTITUTION
ARTICLE VII
FINANCE AND TAXATION
(EXCERPT)
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; appropria-
tions; 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
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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
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
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specified by general law. The period of time
for which such exemption may be granted to
a new business or expansion of an existing
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.
1 (e) By general law and subject to
conditions specified therein:
(1) Twenty-five thousand dollars of
the assessed value of property subject to
tangible personal property tax shall be
exempt from ad valorem taxation.
(2) The assessed value of solar devices
or renewable energy source devices subject
to tangible personal property tax may be
exempt from ad valorem taxation, subject to
limitations provided by general law .
2(f) There shall be granted an ad
valorem tax exemption for real property
dedicated in perpetu ity 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; Am. C.S. for H.J.R. 193, 2016; adopted 2016.
1
Note.—Section 34, Art. XII, State Constitution,
provides in part that “the amendment to subsection (e) of
Section 3 of Article VII authorizing the legislature, subject to
limitations set forth in general law, to exempt the assessed
value of solar devices or renewable energy source devices
subject to tangible personal property tax from ad valorem
taxation . . . shall take effect on January 1, 2018, and shall
expire on December 31, 2037. Upon expiration, this section
shall be repealed and the text of subsection (e) of Section 3 of
Article VII . . . shall revert to that in existence on
December 31, 2017, except that any amendments to such text
otherwise adopted shall be preserved and continue to operate
to the extent that such amendments are not dep endent upon
the portions of text which expire pursuant to this section.”
Effective December 31, 2037, s. 3(e), Art. VII, State
Constitution, will read:
(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.
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2Note.—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
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 and who has
received a homestead exemption pursuant to
Section 6 of this Article as of January 1 of
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any of the three years immediately
preceding the establishment of the new
homestead is entitled to have the new
homestead assessed at less than just value.
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
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
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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
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:
(1) Any change or improvement to
real property used for residential purposes
made to improve the property’s resistance to
wind damage.
(2) The installation of a solar or
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
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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; Am. C.S. for H.J.R. 193, 2016; adopted 2016; Am.
H.J.R. 369, 2020; adopted 2020.
1Note.— A. 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.
B. Section 34, Art. XII, State Constitution, provides in
part that “the amendment to subsection (i) of Section 4 of
Article VII authorizing the legislature, by general law, to
prohibit the consideration of the installation of a solar device
or a renewable energy source device in determining the
assessed value of real property for the purpose of ad valorem
taxation shall take effect on January 1, 2018, and shall expire
on December 31, 2037. Upon expiration, this section shall be
repealed and the text of . . . subsection (i) of Section 4 of
Article VII shall revert to that in existence on December 31,
2017, except that any amendments to such text otherwise
adopted shall be preserved and continue to operate to the
extent that such amendments are not dependent upon the
portions of text which expire pursuant to this section.”
Effective December 31, 2037, s. 4(i), Art. VII, State
Constitution, will read:
(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.
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 a d
valorem tax levies. Such ad valorem tax
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relief shall be in the form and amount
established by general law.
1(d) The legislature may, by general
law, allow counties or municipalities, for the
purpose of their respective tax levies 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 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 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 a person who has the
legal or equitable title to real estate with a
just value less than two hundred and fifty
thousand dollars, 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 not less than twenty-five
years, 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
provide for the periodic adjustment of the
income limitation prescribed in this
subsection for changes in the cost of living.
(e)(1) Each veteran who is age 65 or
older who is partially or totally permanently
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 paragraph,
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. The
Legislature may, by general law, waive the
annual application requirement in
subsequent years.
(2) If a veteran who receives the
discount described in paragraph (1)
predeceases his or her spouse, and if, upon
the death of the veteran, the surviving
spouse holds the legal or beneficial title to
the homestead property and permanently
resides thereon, the discount carries over to
the surviving spouse until he or she
remarries or sells or otherwise disposes of
the homestead property. If the surviving
spouse sells or otherwise disposes of the
property, a discount not to exceed the dollar
amount granted from the most recent ad
valorem tax roll may be transferred to the
surviving spouse’s new homestead
property, if used as his or her permanent
residence and he or she has not remarried.
(3) This subsection is self-executing and
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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:
(1) 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.
(2) The surviving spouse of a first
responder who died in the line of duty.
(3) A first responder who is totally and
permanently disabled as a result of an injury
or injuries sustained in the line of duty.
Causal connection between a disability and
service in the line of duty shall not be
presumed but must be determined as
provided by general law. For purposes of
this paragraph, the term “disability” does
not include a chronic condition or chronic
disease, unless the injury sustained in the
line of duty was the sole cause of the chronic
condition or chronic disease.
As used in this subsection and as further
defined by general law, the term “first
responder” means a law enforcement
officer, a correctional officer, a firefighter,
an emergency medical technician, or a
paramedic, and the term “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; Am. C.S. for H.J.R. 275,
2016; adopted 2016; Am. C.S. for H.J.R. 1009, 2016; adopted
2016; Am. H.J.R. 877, 2020; adopted 2020.
1Note.—Section 36, Art. XII, State Constitution,
provides in part that “the amendment to Section 6 of Article
VII revising the just value determination for the additional ad
valorem tax exemption for persons age sixty-five or older
shall take effect January 1, 2017, . . . and shall operate
retroactively to January 1, 2013, for any person who received
the exemption under paragraph (2) of Section 6(d) of Article
VII before January 1, 2017.”
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FLORIDA STATUTES
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
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business organization having multiple owners, and
all other forms of property where value is based
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.
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193.114, the value of any improvement made to the
parcel in the 12 months preceding the valuation
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),
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(4), and (8)).
(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
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circumstances for filing late (see ss. 193.461(3)(a)
and 196.011(1), (7), (8), and (9)(e)).
(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),
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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
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; s. 47, ch. 2021-31.
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
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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
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
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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.
(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.
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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
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
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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
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;
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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
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
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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.
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FLORIDA STATUTES
CHAPTER 193
ASSESSMENTS
PART I GENERAL PROVISIONS (ss.
193.011-193.1557)
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.
193.0237 Assessment of multiple parcel
buildings.
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.
193.1554 Assessment of nonhomestead
residential property.
193.1555 Assessment of certain residential and
nonresidential real property.
193.1556 Notice of change of ownership or
control required.
193.1557 Assessment of certain property
damaged or destroyed by Hurricane
Michael.
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
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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 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
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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
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; s. 35,
ch. 2020-27.
193.023 Duties of the property appraiser
in making assessments.—
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(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 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
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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.
193.0237 Assessment of multiple parcel
buildings.—
(1) As used in this section, the term:
(a) “Multiple parcel building” means a
building, other than a building consisting entirely
of a single condominium, timeshare, or
cooperative, which contains separate parcels that
are vertically located, in whole or in part, on or
over the same land.
(b) “Parcel” means a portion of a multiple
parcel building which is identified in a recorded
instrument by a legal description that is sufficient
for record ownership and conveyance by deed
separately from any other portion of the building.
(c) “Recorded instrument” means a
declaration, covenant, easement, deed, plat,
agreement, or other legal instrument, other than a
lease, mortgage, or lien, which describes one or
more parcels in a multiple parcel building and
which is recorded in the public records of the
county where the multiple parcel building is
located.
(2) The value of land upon which a multiple
parcel building is located, regardless of
ownership, may not be separately assessed and
must be allocated among and included in the just
value of all the parcels in the multiple parcel
building as provided in subsection (3).
(3) The property appraiser, for assessment
purposes, must allocate all of the just value of the
land among the parcels in a multiple parcel
building in the same proportion that the just value
of the improvements in each parcel bears to the
total just value of all the improvements in the
entire multiple parcel building.
(4) A condominium, timeshare, or
cooperative may be created within a parcel in a
multiple parcel building. Any land value allocated
to the just value of a parcel containing a
condominium must be further allocated among
the condominium units in that parcel in the
manner required in s. 193.023(5). Any land value
allocated to the just value of a parcel containing a
cooperative must be further allocated among the
cooperative units in that parcel in the manner
required in s. 719.114.
(5) Each parcel in a multiple parcel building
must be assigned a separate tax folio number.
However, if a condominium or cooperative is
created within any such parcel, a separate tax folio
number must be assigned to each condominium
unit or cooperative unit, rather than to the parcel
in which it was created.
(6) All provisions of a recorded instrument
affecting a parcel in a multiple parcel building,
which parcel has been sold for taxes or special
assessments, survive and are enforceable after the
issuance of a tax deed or master’s deed, or upon
foreclosure of an assessment, a certificate or lien,
a tax deed, a tax certificate, or a tax lien, to the
same extent that such provisions would be
enforceable against a voluntary grantee of the title
immediately before the delivery of the tax deed,
master’s deed, or clerk’s certificate of title as
provided in s. 197.573.
(7) This section applies to any land on
which a multiple parcel building is substantially
completed as of January 1 of the respective
assessment year. This section applies to
assessments beginning in the 2018 calendar year.
History.—s. 8, ch. 2018-118.
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.
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(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. 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
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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.
(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
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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.
(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,
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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.
(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
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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.
(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
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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.
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.
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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. 31/2, 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.
(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 by 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
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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 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.
(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
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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. 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.
(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.
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)(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 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
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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.
193.1145 Interim assessment rolls.—
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(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
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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 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
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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, TH E
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 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
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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.
(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) 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
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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. 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.
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.
193.155 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
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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 any of the following apply:
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;
d. The change or transfer is by means of an
instrument in which the owner entitled to the
homestead exemption is listed as both grantor and
grantee of the real property and one or more other
individuals, all of whom held title as joint tenants
with rights of survivorship with the owner, are
named only as grantors and are removed from the
title; or
e. 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 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;
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; or
5. The transfer occurs with respect to a
property where all of the following apply:
a. Multiple owners hold title as joint tenants
with rights of survivorship;
b. One or more owners were entitled to and
received the homestead exemption on the
property;
c. The death of one or more owners occurs;
and
d. Subsequent to the transfer, the surviving
owner or owners previously entitled to and
receiving the homestead exemption continue to be
entitled to and receive the homestead exemption.
(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.
1 (b)1. Changes, additions, or
improvements that replace all or a portion of
homestead property, including ancillary
improvements, damaged or destroyed by
misfortune or calamity shall be assessed upon
substantial completion as provided in this
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paragraph. Such assessment must be calculated
using the homestead property’s assessed value as
of the January 1 immediately before the date on
which the damage or destruction was sustained,
subject to the assessment limitations in
subsections (1) and (2), when:
a. 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; or
b. The total square footage of the homestead
property as changed or improved does not exceed
1,500 square feet.
2. The homestead property’s assessed value
must 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.
3. 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).
4. Changes, additions, or improvements
assessed pursuant to this paragraph must be
reassessed pursuant to subsection (1) in
subsequent years. 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.
(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 any of the 3 immediately preceding years. 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
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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 any of the 3 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 any of
the 3 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
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qualified for homestead exemption in the
previous homestead without an additional person
qualifying for 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
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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
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.
(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
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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 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.
(m) For purposes of receiving an assessment
reduction pursuant to this subsection, an owner of
a homestead property that was significantly
damaged or destroyed as a result of a named
tropical storm or hurricane may elect, in the
calendar year following the named tropical storm
or hurricane, to have the significantly damaged or
destroyed homestead deemed to have been
abandoned as of the date of the named tropical
storm or hurricane even though the owner
received a homestead exemption on the property
as of January 1 of the year immediately following
the named tropical storm or hurricane. The
election provided for in this paragraph is available
only if the owner establishes a new homestead as
of January 1 of the third year immediately
following the storm or hurricane. This paragraph
shall apply to homestead property damaged or
destroyed on or after January 1, 2017.
(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.
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(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 pen alty
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; s. 9, ch. 2018-
118; s. 1, ch. 2020-175; ss. 2, 3, ch. 2021-31.
1 Note.—
A. Section 7, ch. 2021-31, provides that:
“(1) The amendments made by this act to ss.
193.155(4), 193.1554, and 193.1555, Florida Statutes,
which are effective July 1, 2021, are remedial and clarifying
in nature, but the amendments may not affect any
assessment for tax rolls before 2021 unless the assessment
is under review by a value adjustment board or a Florida
court as of July 1, 2021. If changes, additions, or
improvements that replaced all or a portion of property
damaged or destroyed by misfortune or calamity were no t
assessed in accordance with this act as of the January 1
immediately after they were substantially completed, the
property appraiser must determine the assessment for the
year they were substantially completed and recalculate the
just and assessed value for each subsequent year so that the
2021 tax roll and subsequent tax rolls will be corrected.
“(2) The amendments made by this act to ss.
193.155(4), 193.1554, and 193.1555, Florida Statutes,
which are effective July 1, 2021, apply retroactively to
assessments made on or after January 1, 2021.”
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.
193.1554 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.
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(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.
1(b)1. Changes, additions, or improvements
that replace all or a portion of nonhomestead
residential property, including ancillary
improvements, damaged or destroyed by
misfortune or calamity must be assessed upon
substantial completion as provided in this
paragraph. Such assessment must be calculated
using the nonhomestead property’s assessed
value as of the January 1 immediately before the
date on which the damage or destruction was
sustained, subject to the assessment limitations in
subsections (3) and (4), when:
a. 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; or
b. The total square footage of the property
as changed or improved does not exceed 1,500
square feet.
2. The property’s assessed value must 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.
3. 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).
4. Changes, additions, or improvements
assessed pursuant to this paragraph shall be
reassessed pursuant to subsection (3) in
subsequent years. 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.
(7) Any increase in the value of property
assessed under this section which is attributable to
combining or dividing parcels shall be assessed at
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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 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 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 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; ss. 4, 5, ch. 2021-31.
1Note.—
A. Section 7, ch. 2021-31, provides that:
“(1) The amendments made by this act to ss.
193.155(4), 193.1554, and 193.1555, Florida Statutes,
which are effective July 1, 2021, are remedial and clarifying
in nature, but the amendments may not affect any
assessment for tax rolls before 2021 unless the assessment
is under review by a value adjustment board or a Florida
court as of July 1, 2021. If changes, additions, or
improvements that replaced all or a portion of property
damaged or destroyed by misfortune or calamity were not
assessed in accordance with this act as of the January 1
immediately after they were substantially completed, the
property appraiser must determine the assessment for the
year they were substantially completed and recalculate the
just and assessed value for each subsequent year so that the
2021 tax roll and subsequent tax rolls will be corrected.
“(2) The amendments made by this act to ss.
193.155(4), 193.1554, and 193.1555, Florida Statutes,
which are effective July 1, 2021, apply retroactively to
assessments made on or after January 1, 2021.”
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193.1555 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 s. 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.
(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.
1(b)1. Changes, additions, or improvements
that replace all or a portion of nonresidential real
property, including ancillary improvements,
damaged or destroyed by misfortune or calamity
must be assessed upon substantial completion as
provided in this paragraph. Such assessment must
be calculated using the nonresidential real
property’s assessed value as of the January 1
immediately before the date on which the damage
or destruction was sustained, subject to the
assessment limitations in subsections (3) and (4),
when:
a. 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
b. The changes, additions, or improvements
do not change the property’s character or use.
2. The property’s assessed value must 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.
3. Property damaged or destroyed by
misfortune or calamity which, after being
changed or improved, has a square footage of less
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than 100 percent of the property’s total square
footage before the damage or destruction shall be
assessed pursuant to subsection (8).
4. Changes, additions, or improvements
assessed pursuant to this paragraph must be
reassessed pursuant to subsection (3) in
subsequent years. This paragraph applies to
changes, additions, or improvements commenced
within 3 years after the January 1 following the
damage or destruction of the property.
(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 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
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. 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; s.
6, ch. 2021-31.
1 Note.—Section 7, ch. 2021-31, provides that:
“(1) The amendments made by this act to ss.
193.155(4), 193.1554, and 193.1555, Florida Statutes,
which are effective July 1, 2021, are remedial and clarifying
in nature, but the amendments may not affect any
assessment for tax rolls before 2021 unless the assessment
is under review by a value adjustment board or a Florida
court as of July 1, 2021. If changes, additions, or
improvements that replaced all or a portion of property
damaged or destroyed by misfortune or calamity were not
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assessed in accordance with this act as of the Janu ary 1
immediately after they were substantially completed, the
property appraiser must determine the assessment for the
year they were substantially completed and recalculate the
just and assessed value for each subsequent year so that the
2021 tax roll and subsequent tax rolls will be corrected.
“(2) The amendments made by this act to ss.
193.155(4), 193.1554, and 193.1555, Florida Statutes,
which are effective July 1, 2021, apply retroactively to
assessments made on or after January 1, 2021.”
193.1556 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 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.
193.1557 Assessment of certain property
damaged or destroyed by Hurricane
Michael.—For property damaged or destroyed by
Hurricane Michael in 2018, s. 193.155(4)(b), s.
193.1554(6)(b), or s. 193.1555(6)(b) applies to
changes, additions, or improvements commenced
within 5 years after January 1, 2019. This section
applies to the 2019-2023 tax rolls and shall stand
repealed on December 31, 2023.
History.—s. 3, ch. 2020-10; s. 48, ch. 2021-31.
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.
193.4516 Assessment of citrus fruit packing and
processing equipment rendered
unused due to Hurricane Irma or citrus
greening.
193.4517 Assessment of agricultural equipment
rendered unable to be used due to
Hurricane Michael.
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193.461 Agricultural lands; classification and
assessment; mandated eradication or
quarantine program; natural disasters.
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
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 renewable energy
source devices.
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.
193.4516 Assessment of citrus fruit
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packing and processing equipment rendered
unused due to Hurricane Irma or citrus
greening.—
(1) For purposes of ad valorem taxation, and
applying to the 2018 tax roll only, tangible
personal property owned and operated by a citrus
fruit packing or processing facility is deemed to
have a market value no greater than its value for
salvage, provided the tangible personal property
is no longer used in the operation of the facility
due to the effects of Hurricane Irma or to citrus
greening.
(2) As used in this section, the term “citrus”
has the same meaning as provided in s.
581.011(7).
History.—s. 10, ch. 2018-118.
193.4517 Assessment of agricultural
equipment rendered unable to be used due to
Hurricane Michael.—
(1) As used in this section, the term:
(a) “Farm” has the same meaning as provided
in s. 823.14(3)(b).
(b) “Farm operation” has the same meaning
as provided in s. 823.14(3)(c).
(c) “Unable to be used” means the tangible
personal property was damaged, or the farm, farm
operation, or agricultural processing facility was
affected to such a degree that the tangible
personal property could not be used for its
intended purpose.
(2) For purposes of ad valorem taxation and
applying to the 2019 tax roll only, tangible
personal property owned and operated by a farm,
farm operation, or agriculture processing facility
located in Okaloosa, Walton, Holmes,
Washington, Bay, Jackson, Calhoun, Gulf,
Gadsden, Liberty, Franklin, Leon, or Wakulla
County is deemed to have a market value no
greater than its value for salvage if the tangible
personal property was unable to be used for at
least 60 days due to the effects of Hurricane
Michael.
(3) The deadline for an applicant to file an
application with the property appraiser for
assessment pursuant to this section is August 1,
2019.
(4) If the property appraiser denies an
application, the applicant may file, pursuant to s.
194.011(3), a petition with the value adjustment
board which requests that the tangible personal
property be assessed pursuant to this section.
Such petition must be filed on or before the 25th
day after the mailing by the property appraiser
during the 2019 calendar year of the notice
required under s. 194.011(1).
(5) This section applies retroactively to
January 1, 2019.
History. —s. 2, ch. 2019-42; s. 2, ch. 2021-7.
193.461 Agricultural lands; classification
and assessment; mandated eradication or
quarantine program; natural disasters.—
(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
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to make 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 does not
in itself preclude an agricultural classification.
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(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 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 as defined
in s. 597.0015; 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
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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.
4. Screened enclosed structures used in
horticultural production for protection from pests
and diseases or to comply with state or federal
eradication or compliance agreements 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-
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.
(c) Lands classified for assessment purposes
as agricultural lands which are not being used for
agricultural production as a result of a natural
disaster for which a state of emergency is declared
pursuant to s. 252.36, when such disaster results
in the halting of agricultural production, must
continue to be classified as agricultural lands for
5 years after termination of the emergency
declaration. However, if such lands are diverted
from agricultural use to nonagricultural use
during or after the 5-year recovery period, such
lands must be assessed under s. 193.011. This
paragraph applies retroactively to natural
disasters that occurred on or after July 1, 2017.
(8) Lands classified for assessment purposes
as agricultural lands, which are not being used for
agricultural production due to a hurricane that
made landfall in this state during calendar year
2017, must continue to be classified as
agricultural lands for assessment purposes
through December 31, 2022, unless the lands are
converted to a nonagricultural use. Lands
converted to nonagricultural use are not covered
by this subsection and must be assessed as
otherwise provided by law.
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,
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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; s. 1, ch. 2018-84; s. 12, ch.
2018-118.
193.4615 Assessment of obsolete
agricultural equipment.—
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.
History.—s. 16, ch. 2006-289; s. 32, ch. 2019-03.
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, 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.
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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 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
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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
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ecological 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
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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.
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.
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(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.
(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.
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(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
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.
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(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.
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
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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.
(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.
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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 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
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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.
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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
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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.
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FLORIDA STATUTES
CHAPTER 195
PROPERTY ASSESSMENT
ADMINISTRATION AND
FINANCE
(EXCERPT)
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 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 shall
formulate such rules and regulations that property
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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 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
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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. 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 real property assessment roll 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
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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 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
measures as may be appropriate for each
classification or subclassification studied 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.
(g) Notwithstanding any other provision of this
chapter, in one or more assessment years following
a natural disaster in counties for which a state of
emergency was declared by executive order or
proclamation of the Governor pursuant to chapter
252, if the department determines that the natural
disaster creates difficulties in its statistical and
analytical reviews of the assessment rolls in
affected counties, the department shall take all
practicable steps to maximize the
representativeness and reliability of its statistical
and analytical reviews and may use the best
information available to estimate the levels of
assessment. This paragraph first applies to the 2019
assessment roll and operates retroactively to
January 1, 2019.
(3)(a) Upon completion of review pursuant to
paragraph (2)(f), the department shall publish the
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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 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 to
nine 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, including apartments with more than nine
units.
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 roll 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.
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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; s. 3,
ch. 2019-42; s. 6, ch. 2020-10.
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FLORIDA STATUTES
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;
surviving spouse carryover.
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.
196.102 Exemption for certain totally and
permanently disabled first responders;
surviving spouse carryover.
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
servicemembers.
196.181 Exemption of household goods and
personal effects.
196.182 Exemption of renewable energy source
devices.
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.
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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.
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.
196.002 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.
196.011 Annual application required for
exemption.—
(1)(a) Except as provided in s. 196.081(1)(b),
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).
(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
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.
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(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
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
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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
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.
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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), 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) shall
include social security numbers of the applicant and
the applicant’s spouse, if any. 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; s. 33, ch.
2020-2; s. 1, ch. 2020-140.
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
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
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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.
(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
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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
owned by the same business or organization under
common control with the same business or
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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.
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.
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
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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.
196.031 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.
(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
residence of another legally or naturally dependent
upon the owner.
(6) When homestead property is damaged or
destroyed by misfortune or calamity and the
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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.
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
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
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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.
(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 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.
(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).
(3) 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.
(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 for the first time submit to the property
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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. Once the documents have been
inspected by the property appraiser, they shall be
returned to the taxpayer or otherwise destroyed.
Annually, the property appraiser shall notify each
taxpayer of the adjusted income limitation set forth
in subsection (3). The taxpayer must notify the
property appraiser by May 1 if his or her household
income exceeds the most recent adjusted income
limitation. The property appraiser may conduct
random audits of the taxpayers’ sworn statements
to ensure the accuracy of the household income
reported. If 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 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; s. 33, ch. 2019-3; s. 1,
ch. 2021-208.
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)(a) 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
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being claimed or was a permanent resident of this
state on January 1 of the year the veteran died.
(b) If legal or beneficial title to property is
acquired between January 1 and November 1 of any
year by a veteran or his or her surviving spouse
receiving an exemption under this section on
another property for that tax year, the veteran or his
or her surviving spouse may receive a refund,
prorated as of the date of transfer, of the ad valorem
taxes paid for the newly acquired property if he or
she applies for and receives an exemption under this
section for the newly acquired property in the next
tax year. If the property appraiser finds that the
applicant is entitled to an exemption under this
section for the newly acquired property, the
property appraiser shall immediately make such
entries upon the tax rolls of the county that are
necessary to allow the prorated refund of taxes for
the previous tax year.
(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
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.
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(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; s. 2, ch. 2020-140.
Note.—Former s. 192.111.
196.082 Discounts for disabled veterans;
surviving spouse carryover.—
(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) If the partially or 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 discount from ad valorem tax that the
veteran received 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 or otherwise disposes
of the property, a discount not to exceed the dollar
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. An
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 a petition pursuant to s.
194.011(3) 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) 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
(c) Proof of age as of January 1 of the year to
which the discount will apply.
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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).
(5) 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).
(6) The property appraiser shall apply 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.
(7) 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; s. 1, ch. 2020-179.
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.
196.095 Exemption for a licensed child
care facility operating in an enterprise zone.—
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(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.
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
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).
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(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
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
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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.
196.102 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).
(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:
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(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
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.
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(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.
History.—s. 2, ch. 2017-105; s. 2, ch 2019-4.
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
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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;
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
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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
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-
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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.
196.173 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) Operations in the Balkans, which began in
2004.
(e) Operation Nomad Shadow, which began
in 2007.
(f) Operation U.S. Airstrikes Al Qaeda in
Somalia, which began in January 2007.
(g) Operation Copper Dune, which began in
2009.
(h) Operation Georgia Deployment Program,
which began in August 2009.
(i) Operation Spartan Shield, which began in
June 2011.
(j) Operation Observant Compass, which
began in October 2011.
(k) Operation Inherent Resolve, which began
on August 8, 2014.
(l) Operation Atlantic Resolve, which began
in April 2014.
(m) Operation Freedom’s Sentinel, which
began on January 1, 2015.
(n) Operation Resolute Support, which began
in January 2015.
(o) Operation Juniper Shield, which began in
February 2007.
(p) Operation Pacific Eagle, which began in
September 2017.
(q) Operation Martillo, which began in January
2012.
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
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.
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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; s. 15, ch. 2018-118; s. 7, ch.
2020-10.
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.
196.183 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
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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.
(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.
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.
(2) All property owned by an exempt entity,
including educational institutions, and used
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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.
(c) All notifications must specify the right to
appeal to the value adjustment board and the
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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
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applicant, or other similar financial interest in the
affairs of the applicant;
(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.
1(2) Only those portions of property used
predominantly for charitable, religious, scientific,
or literary purposes are exempt. The portions of
property which are not predominantly used for
charitable, religious, scientific, or literary purposes
are not exempt. An exemption for the portions of
property used for charitable, religious, scientific, or
literary purposes is not affected so long as the
predominant use of such property is for charitable,
religious, scientific, or literary purposes. 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.
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(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,
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; s. 8,
ch. 2021-31.
1 Note.—Section 9, ch. 2021-31, provides that “[t]he
amendment made by this act to s. 196.196, Florida Statutes,
first applies to the 2022 tax roll and does not provide a basis
for an assessment of any tax not paid or create a right to a
refund or credit of any tax paid before July 1, 2021.”
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
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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
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.
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(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.
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 each 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
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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
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; s.34, ch. 2019-
03.
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
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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
the extent authorized under s. 196.196. All property
identified in this subsection 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. If the sole member of the limited liability
company that owns the property is also a limited
liability company that is disregarded as an entity for
federal income tax purposes pursuant to Treasury
Regulation 301.7701-3(b)(1)(ii), the Legislature
intends that the property be treated as owned by the
sole member of the limited liability company that
owns the limited liability company that owns the
property. Units that are vacant and units that are
occupied by natural persons or families whose
income no longer meets the income limits of this
subsection, but whose income met those income
limits at the time they became tenants, shall be
treated as portions of the affordable housing
property exempt under this subsection if a recorded
land use restriction agreement in favor of the
Florida Housing Finance Corporation or any other
governmental or quasi-governmental jurisdiction
requires that all residential units within the property
be used in a manner that qualifies for the exemption
under this subsection and if the units are being
offered for rent.
(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 is exempt from ad valorem tax 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 exemption 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 exemption 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
exemption to 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.
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; ss. 10, 11, ch. 2020-
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10; s. 10, ch. 2021-31.
1 196.198 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
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. Land, buildings, and other
improvements to real property used exclusively for
educational purposes are deemed owned by an
educational institution if the educational institution
that currently uses the land, buildings, and other
improvements for educational purposes is an
educational institution described in s. 212.0602,
and, under a lease, the educational institution is
responsible for any taxes owed and for ongoing
maintenance and operational expenses for the land,
buildings, and other improvements. For such
leasehold properties, the educational institution
shall receive the full benefit of the exemption. The
owner of the property shall disclose to the
educational institution the full amount of the benefit
derived from the exemption and the method for
ensuring that the educational institution receives the
benefit. Notwithstanding ss. 196.195 and 196.196,
property owned by a house of public worship and
used by an educational institution for educational
purposes limited to students in preschool through
grade 8 shall be exempt from ad valorem taxes. 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; s. 11, ch. 2021-
31.
1 Note.—Section 12, ch. 2021-31, provides that “[t]he
amendment made by this act to s. 196.198, Florida Statutes,
relating to certain property owned by a house of public
worship, is remedial and clarifying in natur e and applies to
actions pending as of July 1, 2021.”
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196.1983 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.
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
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
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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.
(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
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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
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.
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
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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
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
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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 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. 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
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
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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 t o
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.
(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
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.
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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. 196.199 5, Florida Statutes,
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.”
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.
(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
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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 th e
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
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.
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(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
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
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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
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
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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 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; s. 16, ch. 2018-118.
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.
(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
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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
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
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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
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.
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.
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FLORIDA STATUTES
CHAPTER 197
TAX COLLECTIONS, SALES, AND LIENS
(EXCERPT)
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.
197.243 Definitions relating to homestead
property 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
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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.
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(c) Of the conditions under which deferred
taxes, assessments, and interest become due,
payable, and delinquent.
(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.
197.243 Definitions relating to homestead
property tax deferral.—
(1) “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.
(2) “Income” means the “adjusted gross
income,” as defined in s. 62 of the United States
Internal Revenue Code, of all members of a
household.
History.—s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-
334; s. 144, ch. 85-342; s. 4, ch. 98-139; s. 14, ch. 2011-151.
Note.—Former s. 197.0164.
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
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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;
2. 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
3. In its entirety if the applicant’s household
income:
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.
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
are secured by increment revenues on deposit in the
community redevelopment trust fund; and
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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
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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.
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FLORIDA STATUTES
CHAPTER 200 DETERMINATION OF
MILLAGE
(EXCERPT)
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-
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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.
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. In addition, the property appraiser may
not include in the mailing of the notice of ad
valorem taxes and non-ad valorem assessments
additional information or items unless such
information or items explain a component of the
notice or provide information directly related to
the assessment and taxation of the property. 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:
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(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
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.
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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:
“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; s. 13, ch. 2020-10.
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FLORIDA ADMINISTRATIVE CODE
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 (Repealed)
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 maintenance 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
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(e) The reasonably attainable economic salability of the product within a reasonable future time for
the particular agricultural product.
(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 of 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
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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
otherwise, shall be appraised and taxed separately from the fee or other interest in the fee. This 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),
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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 transferred 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:
(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 complete 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.
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FLORIDA ADMINISTRATIVE CODE
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-
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6.01, Amended 2-17-93.
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 t he 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:
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(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
(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) of 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 the 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 inferrin g
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 requi red 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 Section 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,
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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.
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
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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.)
(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 used 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.
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FLORIDA ADMINISTRATIVE CODE
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 Ex-Service Members, Spouses
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 Servicemembers
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 section 196.031, 196.081, 196.091, 196.101, 196.102,
196.173, 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 DR-501, Original
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Application for Homestead and Related Tax Exemptions (incorporated by reference in rule 12D-16.002,
F.A.C.). Failure to provide such numbers will render the application incomplete. If an 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, 194.011, 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, 1-17-18.
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” an d “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 the
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
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constitutional disability exemption provided for by section 196.202, F.S. The unremarried surviving spouse
of such a disabled ex-service member is allowed the exemption.
(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, 9-17-18.
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 of 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 spouse continues to reside on the property and use it as his or her primary residence;
2. The spouse does not remarry;
3. The spouse holds legal or beneficial title; and
4. 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
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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.
(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 pr evious 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, 11-12-20.
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 new
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.
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(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.
(c) “Designated Operation” means an operation 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 qualifying
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
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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.
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 i s
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 home 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)).
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(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.
(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 ot hers naturally dependent
upon” such owner. This being true no person residing in another county should 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 making 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 t he 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 de emed 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
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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 de emed 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.
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
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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 exemption 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 valu ation on which he is
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 employmen t, nor may he rent the property during his 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.
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(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.
(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 exem ption (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.
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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
(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 1002.945, 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.
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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 Families 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.
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 Administration.
(a) A fixed-base operator is an individual or firm operating at an airport and providing general aircraft
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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. History–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.
(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 operationa l
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”.
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(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 not
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.
(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 th e 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 FS. History–New 11-1-
12, Amended 9-19-17.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-8
ASSESSMENT ROLL PREPARATION AND APPROVAL
(EXCERPT)
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-8.021 Procedure for the Correction of Errors by Property Appraisers
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 exempt, 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.
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.
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(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 counties 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.
(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
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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, au thority, 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 i s
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
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
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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 extensions, 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 du e 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.
(8) The property appraiser may not waive or reduce penalties levied on railroad and other property
assessed by the Department of Revenue.
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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 en tirely
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 penalties, 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
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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 takin g the difference between
the following:
(a) Just value of the homestead as of January 1 of the year following any change, addition, or
improvement, adjusted for any change in value during the year due to normal market factors, and
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(b) Just value of the homestead as of January 1 of the year of the change, addition, or improvement.
(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 t o
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 ju st 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 prope rty’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.
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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
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 as sessment
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 entitled. 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.
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(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.
(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 by 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
three 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 t o 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.
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(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.
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 transferred 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
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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.
(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 trib unal or court for accelerated hearing
and resolution so that the intent of Section 193.155(8), F.S. may be fulfilled.
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(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.
(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) 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, Amended 11-11-21.
12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property.
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(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 voting 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.
(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.
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(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.
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 reconstruction
occurred.
(b) “Primary residence” shall mean that the parent or grandparent does not claim a homestead exemption
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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
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 increase 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 qu alifying 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.
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(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-8.021 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 C ertificate 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.
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 h erein,
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
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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 circumstan ces 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.
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.
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(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 th e assessed valuation. The
notice to the property owner by the property appraiser shall state that the property owner shall have the right
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.
(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-
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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.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-13
TAX COLLECTORS RULES AND REGULATIONS
(EXCERPT)
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 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 interest 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 collection 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
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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.
(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 corrections 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 subsecti on (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.
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(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.
(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 th e 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.
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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 the 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.
(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
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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.
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 exempt
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.
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
182
IMPORTANT NOTE ABOUT CASE LAW
In 2009, the Legislature amended section 194.301, 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.