2023 Other Legal Resources including Statutory Criteria
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 September 2023
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2023
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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.
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2023
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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 ............................................................................. 3
Section 6. Homestead exemptions .............................................................................. 7
Florida Statutes (Excerpts)
Chapter 192 Taxation: General Provisions ................................................................... 10
Chapter 193 Assessments ........................................................................................... 21
Part I General Provisions .................................................................................... 21
Part II Special Classes of Property .................................................................... 51
Chapter 195 Property Assessment Administration and Finance (Excerpt) ................. 68
Chapter 196 Exemption .............................................................................................. 74
Chapter 197 Tax Collections, Sales, and Liens (Excerpt) ........................................ 124
Chapter 200 Determination of Millage (Excerpt) ..................................................... 134
Florida Administrative Code (Excerpts)
Chapter 12D-5 Agricultural and Outdoor Recreational or Park Lands ......................... 138
Chapter 12D-6 Mobile Homes, Prefabricated or Modular Housing Units,
Pollution Control Devices, and Fee Time-Share Developments .......... 142
Chapter 12D-7 Exemptions ............................................................................................. 147
Chapter 12D-8 Assessment Roll Preparation and Approval (Excerpt) ......................... 160
Chapter 12D-13 Tax Collectors Rules and Regulations (Excerpt) ................................ 176
Notice Regarding Case Law ...................................................................................... 180
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2023
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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 revenues used to support
the Public Medical Assistance Trust Fund or
its successor program and with the exception
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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 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
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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
perpetuity 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 Apri l 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 dependent 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.
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
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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 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
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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 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
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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 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
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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 ad
valorem tax levies. Such ad valorem tax 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
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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
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.
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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 a d
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 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
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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.
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
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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), (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
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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 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)).
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(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), 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
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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 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
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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 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
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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.
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
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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 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
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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; 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
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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 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 moratorium imposed by executive
order, law, ordinance, regulation, resolution, or
proclamation adopted by any governmental body or
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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 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.
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(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.—
(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
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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 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:
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(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.
(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.
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(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 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:
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(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
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
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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, 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.
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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 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.
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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 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
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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.
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
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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. 3 1/2, 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
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
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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
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.—
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(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
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
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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.—
(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
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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
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
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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 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, THE
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
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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 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
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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 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
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shall, if necessary, reassess such property or
properties affected by such fraud.
History.—s. 1, ch. 2008-80.
1193.155 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 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
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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.
(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 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
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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 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 qualified for
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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 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
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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 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
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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.
(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 penalty 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
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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.
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.
(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.
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(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.
(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
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
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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.
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.
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(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.
(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 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
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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.
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.
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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.
193.461 Agricultural lands; classification and
assessment; mandated eradication or
quarantine program; natural disasters.
193.4613 Agricultural lands used in production of
aquaculture; assessment.
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
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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 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)(c).
(b) “Farm operation” has the same meaning as
provided in s. 823.14(3)(d).
(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; s. 11, ch.
2022-4.
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
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purpose. Failure 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.
(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
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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 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),
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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 wit h
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, 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.
1193.4613 Agricultural lands used in
production of aquaculture; assessment.—
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(1) For purposes of this section, the terms
“aquaculture” and “aquaculture products” have the
same meanings as in s. 597.0015.
(2)(a) When proper application for
agricultural assessment has been made and granted
pursuant to s. 193.461, and the property owner
requests assessment pursuant to this section, the
assessment of land used in the production of
aquaculture products shall be based solely on its
agricultural use, consistent with the use factors
specified in s. 193.461(6)(a), and assessed pursuant
to paragraph (c).
(b) Notwithstanding any provision relating to
annual assessments 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) For purposes of the income methodology
approach to the assessment of land used in the
production of aquaculture products, structures and
equipment located on the property used for
producing aquaculture products are considered a
part of the average yield per acre and have no
separately assessable contributory value.
(d) If a request for assessment under this
section is granted, the property must be assessed as
provided in this section for 10 years unless the
ownership or use of the property changes. The
property appraiser may not require annual
application. The property appraiser may require the
property owner to annually submit audited financial
statements.
(e) 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.
History.—s. 2, ch. 2022-97.
1Note.—Section 3, ch. 2022-97, provides that “[s]ection
193.4613, Florida Statutes, as created by this act, first applies
to the 2023 ad valorem tax roll and applies to assessments
made on or after January 1, 2023.”
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.
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(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.
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
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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 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
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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 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
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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 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.
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(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.
(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:
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(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.
(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 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
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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.
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
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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 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
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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.
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
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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 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)
195.0012 Legislative intent.
195.002 Supervision by Department of Revenue.
195.022 Forms to be prescribed by Department
of Revenue.
195.027 Rules and regulations.
195.032 Establishment of standards of value.
195.062 Manual of instructions.
195.096 Review of assessment rolls.
195.0012 Legislative intent.—It is declared to
be the legislative purpose and intent in this entire
chapter to recognize and fulfill the state’s
responsibility to secure a just valuation for ad
valorem tax purposes of all property and to provide
for a uniform assessment as between property within
each county and property in every other county or
taxing district.
History.—s. 47, ch. 70-243; s. 2, ch. 73-172.
Note.—Former s. 195.111.
195.002 Supervision by Department of
Revenue.—
(1) The Department of Revenue shall have
general supervision of the assessment and valuation
of property so that all property will be placed on the
tax rolls and shall be valued according to its just
valuation, as required by the constitution. It shall also
have supervision over tax collection and all other
aspects of the administration of such taxes. The
supervision of the department shall consist primarily
of aiding and assisting county officers in the
assessing and collection functions, with particular
emphasis on the more technical aspects. In this
regard, the department shall conduct schools to
upgrade assessment skills of both state and local
assessment personnel.
(2) In furtherance of its duty to conduct schools
to upgrade assessment skills and collection skills, the
department may establish by rule committees on
admissions and certification. The department may
also incur reasonable expenses for hiring instructors,
travel, office operations, certificates of completion,
badges or awards, food service incidental to
conducting such schools, salaries and benefits of
department employees whose duties are directly
associated with developing and conducting such
schools, and administering any certification program
under s. 145.10, s. 145.11, or s. 194.035. The
department may charge a tuition fee and an
examination fee to any person who attends such a
school and may charge a fee to certify or recertify any
person under such a program. The department shall
deposit such fees into the Certification Program Trust
Fund which is created in the State Treasury. There
shall be separate school accounts and program
accounts in the trust fund for property appraisers, tax
collectors, and special magistrates. The department
shall use money in the fund to pay such expenses.
History.—s. 35, ch. 70-243; s. 7, ch. 74-234; s. 5, ch. 86-300; s.
25, ch. 90-203; s. 1, ch. 2008-138; s. 8, ch. 2008-197.
195.022 Forms to be prescribed by
Department of Revenue.—The Department of
Revenue shall prescribe all forms to be used by
property appraisers, tax collectors, clerks of the
circuit court, and value adjustment boards in
administering and collecting ad valorem taxes. The
department shall prescribe a form for each purpose.
The county officer shall reproduce forms for
distribution at the expense of his or her office. A
county officer may use a form other than the form
prescribed by the department upon obtaining written
permission from the executive director of the
department; however, a county officer may not use a
form if the substantive content of the form varies
from the form prescribed by the department for the
same or a similar purpose. If the executive director
finds good cause to grant such permission he or she
may do so. The county officer may continue to use
the approved form until the law that specifies the
form is amended or repealed or until the officer
receives written disapproval from the executive
director. Otherwise, all such officers and their
employees shall use the forms, and follow the
instructions applicable to the forms, which are
prescribed by the department. Upon request of any
property appraiser or, in any event, at least once every
3 years, the department shall prescribe and furnish
such aerial photographs and nonproperty ownership
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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 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.
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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 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
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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 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
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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
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.
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(c) Upon publication of data and findings as
required by this subsection, the department shall
notify the committees of the Senate and of the House
of Representatives having oversight responsibility for
taxation, the appropriate property appraiser, and the
county commission chair or corresponding official
under a consolidated charter. Copies of the data and
findings shall be provided upon request.
(4) It is declared to be the legislative intent that
approval of the rolls by the department pursuant to s.
193.1142 and certification by the value adjustment
board pursuant to s. 193.122(1) shall not be deemed
to impugn the use of postcertification reviews to
require adjustments in the preparation of succeeding
assessment rolls to ensure that such succeeding
assessment rolls do meet the constitutional mandates
of just value.
(5) It is the legislative intent that the department
utilize to the fullest extent practicable objective
measures of market value in the conduct of reviews
pursuant to this section.
(6) Reviews conducted under this section must
include an evaluation of whether nonhomestead
exempt values determined by the appraiser under
applicable provisions of chapter 196 are correct and
whether agricultural and high-water recharge
classifications and classifications of historic property
used for commercial and certain nonprofit purposes
were granted in accordance with law.
(7) When a roll is prepared as an interim roll
pursuant to s. 193.1145, the department shall
compute assessment levels for both the interim roll
and the final approved roll.
(8) Chapter 120 shall not apply to this section.
History.—s. 7, ch. 73-172; ss. 11, 21, ch. 74-234; s. 2, ch.
75-211; s. 13, ch. 76-133; ss. 7, 10, ch. 80-248; s. 18, ch. 80-
274; ss. 1, 3, 10, ch. 82-208; ss. 3, 27, 29, 80, ch. 82-226; s. 61,
ch. 89-356; s. 134, ch. 91-112; s. 3, ch. 92-32; s. 7, ch. 93-132;
ss. 5, 19, ch. 95-272; s. 8, ch. 96-204; s. 7, ch. 96-397; ss. 53,
54, ch. 96-406; s. 7, ch. 97-117; s. 5, ch. 97-287; s. 13, ch. 99-
333; ss. 1, 2, ch. 2001-137; s. 49, ch. 2001-266; s. 906, ch.
2002-387; s. 2, ch. 2005-185; s. 1, ch. 2006-42; s. 13, ch. 2007-
5; s. 4, ch. 2011-52; s. 14, ch. 2012-193; 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.
196.1979 County and municipal 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.
196.1996 Economic development ad valorem tax
exemption; effect of ch. 94-136.
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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.
(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
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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 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
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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. 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,
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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; s. 1, ch.
2022-219.
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 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
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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 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
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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.
288.005;
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 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.
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(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; s. 14, ch. 2023-173.
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 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
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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.
1(5) For the purpose of applying the exemptions
in this section, the real property includes portions of
the real property and contiguous real property
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.
(6) 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.
(7) When homestead property is damaged or
destroyed by misfortune or calamity and the 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.
(8) 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;
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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; s. 5, ch. 2022-97.
1Note.—Section 6, ch. 2022-97, provides that “[t]he
amendments made by this act to s. 196.031, Florida Statutes, are
intended to be remedial and clarifying in nature and apply
retroactively, but do not provide a basis for an assessment of any
tax or create a right to a refund of any tax paid before the
effective date of this act. The amendments do not affect the
provisions set forth in s. 193.155, Florida Statutes, limiting the
application of that section only to the residence and curtilage.”
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 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.
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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
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
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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 being
claimed or was a permanent resident of this state on
January 1 of the year the veteran died.
1(b)1. 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 is entitled to 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. 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 who
is not receiving an exemption under this section on
another property for that tax year, and as of January 1
of that tax year, the veteran 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, the veteran or his or her surviving spouse is
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entitled to 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.
2(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, the spouse
may transfer an exemption not to exceed the amount
granted from the most recent ad valorem tax roll 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.
3(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.
(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, the spouse may transfer an
exemption not to exceed the amount granted under
the most recent ad valorem tax roll 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).
3(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 United States Government, the state
or any political subdivision of the state, including
authorities and special districts, and for whom a letter
from the United States Government, 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.
(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.
(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, the spouse may
transfer an exemption not to exceed the amount
granted under the most recent ad valorem tax roll 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 federal law
enforcement officer as defined in s. 901.1505(1), 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
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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; ss. 6, 8, ch. 2023-
157.
Note.—Former s. 192.111.
1Note.—
A. Section 7, ch. 2023-157, provides that:
“(1) The amendments made by section 6 of this act to s.
196.081, Florida Statutes, are remedial and clarifying in nature
and do not provide a basis for an assessment of any tax or create
a right to a refund of any tax paid before the date this act
becomes a law.
“(2) This section takes effect upon becoming a law.”
B. Section 9, ch. 2023-157, provides that “[t]he
amendments made by section 8 of this act to s. 196.081, Florida
Statutes, first apply to the 2024 ad valorem tax roll.”
2Note.—Section 7, ch. 2023-157, provides that:
“(1) The amendments made by section 6 of this act to s.
196.081, Florida Statutes, are remedial and clarifying in nature
and do not provide a basis for an assessment of any tax or create
a right to a refund of any tax paid before the da te this act
becomes a law.
“(2) This section takes effect upon becoming a law.”
3Note.—Section 9, ch. 2023-157, provides that “[t]he
amendments made by section 8 of this act to s. 196.081, Florida
Statutes, first apply to the 2024 ad valorem tax roll.”
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.—
(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
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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).
(5) The physician’s certification shall read as
follows:
PHYSICIAN’S CERTIFICATION OF
TOTAL AND PERMANENT DISABILITY
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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
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.
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(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:
(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
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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.
(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
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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
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
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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 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.
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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-
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.
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(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 Inherent Resolve, which began on
August 8, 2014.
(k) Operation Atlantic Resolve, which began in
April 2014.
(l) Operation Freedom’s Sentinel, which began
on January 1, 2015.
(m) Operation Resolute Support, which began
in January 2015.
(n) Operation Juniper Shield, which began in
February 2007.
(o) Operation Pacific Eagle, which began in
September 2017.
(p) Operation Martillo, which began in January
2012.
(q) Operation Enduring Freedom – Horn of
Africa, which began in January 2015.
(r) European Reassurance Initiative/European
Deterrence Initiative, which began in 2014.
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. 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
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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; s. 7, ch. 2022-97.
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 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,
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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
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
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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
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
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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 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:
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(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 section, 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.
(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
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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.
(6) Property that is used as a parsonage, burial
grounds, or a tomb and is owned by an exempt
organization that owns a house of public worship is
used for a religious purpose.
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; s. 10, ch. 2023-157.
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
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.
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(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.
(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
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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 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
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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
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)(a) 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.
(b) Land that 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-
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1 C.B. 717, and is leased for a minimum of 99 years
for the purpose of, and is predominantly used for,
providing housing to natural persons or families
meeting the extremely-low-income, very-low-
income, low-income, or moderate-income limits
specified in s. 420.0004 is exempt from ad valorem
taxation. For purposes of this paragraph, land is
predominantly used for qualifying purposes if the
square footage of the improvements on the land used
to provide qualifying housing is greater than 50
percent of the square footage of all improvements on
the land. This paragraph first applies to the 2024 tax
roll and is repealed December 31, 2059.
(2)(a) Notwithstanding ss. 196.195 and
196.196, property in a multifamily project that meets
the requirements of this subsection 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 from the
earliest of:
1. The effective date 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;
2. The first day of the first taxable year in which
the property was placed in service as an affordable
housing property that provides housing to natural
persons or families meeting the extremely-low-
income, very-low-income, or low-income limits
specified in s. 420.0004; or
3. The date the property received a certificate
of occupancy or a certificate of substantial
completion, as applicable, allowing the property to
be used as an affordable housing property that
provides housing to natural persons or families
meeting the extremely-low-income, very-low-
income, or low-income limits specified in s.
420.0004.
(b) 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.
(c) To receive the exemption under paragraph (a),
a qualified applicant must submit an application to
the county property appraiser by March 1.
(d) 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.
(3)(a) As used in this subsection, the term:
1. “Corporation” means the Florida Housing
Finance Corporation.
2. “Newly constructed” means an improvement
to real property which was substantially completed
within 5 years before the date of an applicant’s first
submission of a request for certification or an
application for an exemption pursuant to this section,
whichever is earlier.
3. “Substantially completed” has the same
meaning as in s. 192.042(1).
(b) Notwithstanding ss. 196.195 and 196.196,
portions of property in a multifamily project are
considered property used for a charitable purpose and
are eligible to receive an ad valorem property tax
exemption if such portions:
1. Provide affordable housing to natural persons
or families meeting the income limitations provided
in paragraph (d);
2. Are within a newly constructed multifamily
project that contains more than 70 units dedicated to
housing natural persons or families meeting the
income limitations provided in paragraph (d); and
3. Are rented for an amount that does not
exceed the amount as specified by the most recent
multifamily rental programs income and rent limit
chart posted by the corporation and derived from the
Multifamily Tax Subsidy Projects Income Limits
published by the United States Department of
Housing and Urban Development or 90 percent of the
fair market value rent as determined by a rental
market study meeting the requirements of paragraph
(m), whichever is less.
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(c) If a unit that in the previous year qualified
for the exemption under this subsection and was
occupied by a tenant is vacant on January 1, the
vacant unit is eligible for the exemption if the use of
the unit is restricted to providing affordable housing
that would otherwise meet the requirements of this
subsection and a reasonable effort is made to lease the
unit to eligible persons or families.
(d)1. Qualified property used to house natural
persons or families whose annual household income
is greater than 80 percent but not more than 120
percent of the median annual adjusted gross income
for households within the metropolitan statistical area
or, if not within a metropolitan statistical area, within
the county in which the person or family resides, must
receive an ad valorem property tax exemption of 75
percent of the assessed value.
2. Qualified property used to house natural
persons or families whose annual household income
does not exceed 80 percent of the median annual
adjusted gross income for households within the
metropolitan statistical area or, if not within a
metropolitan statistical area, within the county in
which the person or family resides, is exempt from ad
valorem property taxes.
(e) To receive an exemption under this
subsection, a property owner must submit an
application on a form prescribed by the department
by March 1 for the exemption, accompanied by a
certification notice from the corporation to the
property appraiser.
(f) To receive a certification notice, a property
owner must submit a request to the corporation for
certification on a form provided by the corporation
which includes all of the following:
1. The most recently completed rental market
study meeting the requirements of paragraph (m).
2. A list of the units for which the property
owner seeks an exemption.
3. The rent amount received by the property
owner for each unit for which the property owner
seeks an exemption. If a unit is vacant and qualifies
for an exemption under paragraph (c), the property
owner must provide evidence of the published rent
amount for each vacant unit.
4. A sworn statement, under penalty of perjury,
from the applicant restricting the property for a period
of not less than 3 years to housing persons or families
who meet the income limitations under this
subsection.
(g) The corporation shall review the request for
certification and certify property that meets the
eligibility criteria of this subsection. A determination
by the corporation regarding a request for
certification does not constitute final agency action
pursuant to chapter 120.
1. If the corporation determines that the
property meets the eligibility criteria for an
exemption under this subsection, the corporation
must send a certification notice to the property owner
and the property appraiser.
2. If the corporation determines that the
property does not meet the eligibility criteria, the
corporation must notify the property owner and
include the reasons for such determination.
(h) The corporation shall post on its website the
deadline to submit a request for certification. The
deadline must allow adequate time for a property
owner to submit a timely application for exemption
to the property appraiser.
(i) The property appraiser shall review the
application and determine if the applicant is entitled
to an exemption. A property appraiser may grant an
exemption only for a property for which the
corporation has issued a certification notice.
(j) If the property appraiser determines that for
any year during the immediately previous 10 years a
person who was not entitled to an exemption under
this subsection was granted such an exemption, the
property appraiser must 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
owned by the taxpayer and situated in this state is
subject to the taxes exempted by the improper
exemption, plus a penalty of 50 percent of the unpaid
taxes for each year and interest at a rate of 15 percent
per annum. If an exemption is improperly granted as
a result of a clerical mistake or an omission by the
property appraiser, the property owner improperly
receiving the exemption may not be assessed a
penalty or interest.
(k) Units subject to an agreement with the
corporation pursuant to chapter 420 recorded in the
official records of the county in which the property is
located to provide housing to natural persons or
families meeting the extremely-low-income, very-
low-income, or low-income limits specified in s.
420.0004 are not eligible for this exemption.
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(l) Property receiving an exemption pursuant to
s. 196.1979 is not eligible for this exemption.
(m) A rental market study submitted as required
by paragraph (f) must identify the fair market value
rent of each unit for which a property owner seeks an
exemption. Only a certified general appraiser as
defined in s. 475.611 may issue a rental market study.
The certified general appraiser must be independent
of the property owner who requests the rental market
study. In preparing the rental market study, a certified
general appraiser shall comply with the standards of
professional practice pursuant to part II of chapter
475 and use comparable property within the same
geographic area and of the same type as the property
for which the exemption is sought. A rental market
study must have been completed within 3 years
before submission of the application.
(n) The corporation may adopt rules to
implement this section.
(o) This subsection first applies to the 2024 tax
roll and is repealed December 31, 2059.
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. 2020-10;
s. 10, ch. 2021-31; s. 10, ch. 2022-97; s. 8, ch. 2023-17.
Note.—Section 11, ch. 2022-97, provides that “[t]he
amendments made by this act to s. 196.1978(2), Florida Statutes,
first apply to the 2023 ad valorem tax roll.”
196.1979 County and municipal affordable
housing property exemption.—
(1)(a) Notwithstanding ss. 196.195 and
196.196, the board of county commissioners of a
county or the governing body of a municipality may
adopt an ordinance to exempt those portions of
property used to provide affordable housing meeting
the requirements of this section. Such property is
considered property used for a charitable purpose. To
be eligible for the exemption, the portions of
property:
1. Must be used to house natural persons or
families whose annual household income:
a. Is greater than 30 percent but not more than
60 percent of the median annual adjusted gross
income for households within the metropolitan
statistical area or, if not within a metropolitan
statistical area, within the county in which the person
or family resides; or
b. Does not exceed 30 percent of the median
annual adjusted gross income for households within
the metropolitan statistical area or, if not within a
metropolitan statistical area, within the county in
which the person or family resides;
2. Must be within a multifamily project
containing 50 or more residential units, at least 20
percent of which are used to provide affordable
housing that meets the requirements of this section;
3. Must be rented for an amount no greater than
the amount as specified by the most recent
multifamily rental programs income and rent limit
chart posted by the corporation and derived from the
Multifamily Tax Subsidy Projects Income Limits
published by the United States Department of
Housing and Urban Development or 90 percent of the
fair market value rent as determined by a rental
market study meeting the requirements of subsection
(4), whichever is less;
4. May not have been cited for code violations
on three or more occasions in the 24 months before
the submission of a tax exemption application;
5. May not have any cited code violations that
have not been properly remedied by the property
owner before the submission of a tax exemption
application; and
6. May not have any unpaid fines or charges
relating to the cited code violations. Payment of
unpaid fines or charges before a final determination
on a property’s qualification for an exemption under
this section will not exclude such property from
eligibility if the property otherwise complies with all
other requirements for the exemption.
(b) Qualified property may receive an ad
valorem property tax exemption of:
1. Up to 75 percent of the assessed value of each
residential unit used to provide affordable housing if
fewer than 100 percent of the multifamily project’s
residential units are used to provide affordable
housing meeting the requirements of this section.
2. Up to 100 percent of the assessed value if 100
percent of the multifamily project’s residential units
are used to provide affordable housing meeting the
requirements of this section.
(c) The board of county commissioners of the
county or the governing body of the municipality, as
applicable, may choose to adopt an ordinance that
exempts property used to provide affordable housing
for natural persons or families meeting the income
limits of sub-subparagraph (a)1.a., natural persons or
families meeting the income limits of sub-
subparagraph (a)1.b., or both.
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(2) If a residential unit that in the previous year
qualified for the exemption under this section and
was occupied by a tenant is vacant on January 1, the
vacant unit may qualify for the exemption under this
section if the use of the unit is restricted to providing
affordable housing that would otherwise meet the
requirements of this section and a reasonable effort is
made to lease the unit to eligible persons or families.
(3) An ordinance granting the exemption
authorized by this section must:
(a) Be adopted under the procedures for
adoption of a nonemergency ordinance by a board of
county commissioners specified in chapter 125 or by
a municipal governing body specified in chapter 166.
(b) Designate the local entity under the
supervision of the board of county commissioners or
governing body of a municipality which must
develop, receive, and review applications for
certification and develop notices of determination of
eligibility.
(c) Require the property owner to apply for
certification by the local entity in order to receive the
exemption. The application for certification must be
on a form provided by the local entity designated
pursuant to paragraph (b) and include all of the
following:
1. The most recently completed rental market
study meeting the requirements of subsection (4).
2. A list of the units for which the property
owner seeks an exemption.
3. The rent amount received by the property
owner for each unit for which the property owner
seeks an exemption. If a unit is vacant and qualifies
for an exemption under subsection (2), the property
owner must provide evidence of the published rent
amount for the vacant unit.
(d) Require the local entity to verify and certify
property that meets the requirements of the ordinance
as qualified property and forward the certification to
the property owner and the property appraiser. If the
local entity denies the exemption, it must notify the
applicant and include reasons for the denial.
(e) Require the eligible unit to meet the
eligibility criteria of paragraph (1)(a).
(f) Require the property owner to submit an
application for exemption, on a form prescribed by
the department, accompanied by the certification of
qualified property, to the property appraiser no later
than March 1.
(g) Specify that the exemption applies only to
the taxes levied by the unit of government granting
the exemption.
(h) Specify that the property may not receive an
exemption authorized by this section after expiration
or repeal of the ordinance.
(i) Identify the percentage of the assessed value
which is exempted, subject to the percentage
limitations in paragraph (1)(b).
(j) Identify whether the exemption applies to
natural persons or families meeting the income limits
of sub-subparagraph (1)(a)1.a., natural persons or
families meeting the income limits of sub-
subparagraph (1)(a)1.b., or both.
(k) Require that the deadline to submit an
application for certification be published on the
county’s or municipality’s website. The deadline
must allow adequate time for a property owner to
make a timely application for exemption to the
property appraiser.
(l) Require the county or municipality to post on
its website a list of certified properties for the purpose
of facilitating access to affordable housing.
(4) A rental market study submitted as required
by paragraph (3)(c) must identify the fair market
value rent of each unit for which a property owner
seeks an exemption. Only a certified general
appraiser, as defined in s. 475.611, may issue a rental
market study. The certified general appraiser must be
independent of the property owner who requests a
rental market study. In preparing the rental market
study, a certified general appraiser shall comply with
the standards of professional practice pursuant to part
II of chapter 475 and use comparable property within
the same geographic area and of the same type as the
property for which the exemption is sought. A rental
market study must have been completed within 3
years before submission of the application.
(5) An ordinance adopted under this section
must expire before the fourth January 1 after
adoption; however, the board of county
commissioners or the governing body of the
municipality may adopt a new ordinance to renew the
exemption. The board of county commissioners or
the governing body of the municipality shall deliver
a copy of an ordinance adopted under this section to
the department and the property appraiser within 10
days after its adoption. If the ordinance expires or is
repealed, the board of county commissioners or the
governing body of the municipality must notify the
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department and the property appraiser within 10 days
after its expiration or repeal.
(6) If the property appraiser determines that for
any year during the immediately previous 10 years a
person who was not entitled to an exemption under
this section was granted such an exemption, the
property appraiser must 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
owned by the taxpayer and situated in this state is
subject to the taxes exempted by the improper
exemption, plus a penalty of 50 percent of the unpaid
taxes for each year and interest at a rate of 15 percent
per annum. If an exemption is improperly granted as
a result of a clerical mistake or an omission by the
property appraiser, the property owner improperly
receiving the exemption may not be assessed a
penalty or interest.
(7) This section first applies to the 2024 tax
roll.”.
History.—s. 9, ch. 2023-17.
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, or if the educational institution is a
lessee that owns the leasehold interest in a bona fide
lease for a nominal amount per year having an
original term of 98 years or more. 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
received the exemption under this section on the same
property in any 10 consecutive prior years, or, 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
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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; s. 12,
ch. 2023-157.
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.
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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
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.
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(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 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
of 1885, as restated in s. 6(e), Art. VIII of the State
Constitution.
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
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shall be deemed not to convey an interest in the
property and shall not be subject to ad valorem 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 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
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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 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
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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 to 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. 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. 196.1995, 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
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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
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 the 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
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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.
(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.
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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 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
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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 $5000 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 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; s. 12, ch. 2022-97.
Note.—Section 13, ch. 2022-97, provides that “[t]he
amendment made by this act to s. 196.202(1), Florida Statutes,
first applies to the 2023 ad valorem tax roll.”
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
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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 Sup p. 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 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
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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
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
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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.
197.3181 Refund of taxes for residential
improvements rendered uninhabitable
by Hurricane Ian or Hurricane Nicole.
197.3182 Tax deadlines for real property
destroyed or rendered uninhabitable by
Hurricane Ian or Hurricane Nicole.
197.319 Refund of taxes for residential
improvements rendered uninhabitable
by a catastrophic event.
197.3195 Abatement of ad valorem taxes and
non-ad valorem assessments following
destruction caused by a sudden and
unforeseen collapse.—
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:
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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
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
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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.
(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.
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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
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 amount of
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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.
197.3181 Refund of taxes for residential
improvements rendered uninhabitable by Hurricane
Ian or Hurricane Nicole.—
(1) As used in this section, the term:
(a) “Damage differential” means the product
arrived at by multiplying the percent change in value
by a ratio, the numerator of which is the number of
days the residential improvement was rendered
uninhabitable in 2022, and the denominator of which
is 365.
(b) “Disaster relief refund” means the product
arrived at by multiplying the damage differential by
the amount of timely paid taxes initially levied in
2022.
(c) “Percent change in value” means the
difference between the just value of a residential
parcel as of January 1, 2022, and its postdisaster just
value, expressed as a percentage of the just value of
the parcel as of January 1, 2022.
(d) “Postdisaster just value” means the just
value of the residential parcel on January 1, 2022,
adjusted by subtracting the just value of the
residential improvement on January 1, 2022.
(e) “Residential improvement” means a
residential dwelling or house on real estate used and
owned as a homestead as defined in s. 196.012(13) or
used as nonhomestead residential property as defined
in s. 193.1554(1). A residential improvement does
not include a structure that is not essential to the use
and occupancy of the residential dwelling or house,
including, but not limited to, a detached utility
building, detached carport, detached garage,
bulkhead, fence, or swimming pool, and does not
include land.
(f) “Uninhabitable” means the loss of use and
occupancy of a residential improvement for the
purpose for which it was constructed resulting from
damage to or destruction of, or from a condition that
compromises the structural integrity of, the
residential improvement which was caused by
Hurricane Ian or Hurricane Nicole during the 2022
calendar year.
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(2) If a residential improvement is rendered
uninhabitable for at least 30 days, taxes originally
levied and paid for 2022 may be refunded in the
following manner:
(a) The property owner must file an application
for refund with the property appraiser on a form
prescribed by the department and furnished by the
property appraiser, no sooner than January 1, 2023,
and no later than April 1, 2023. The property
appraiser may allow applications to be filed
electronically.
(b) The application for refund must identify the
residential parcel upon which the residential
improvement was rendered uninhabitable and the
number of days that the residential improvement was
uninhabitable during 2022. For purposes of
determining uninhabitability, the application must be
accompanied by supporting documentation,
including, but not limited to, utility bills, insurance
information, contractors’ statements, building permit
applications, or building inspection certificates of
occupancy.
(c) The application for refund must be verified
under oath and is subject to penalty of perjury.
(d) The property appraiser shall review the
application and determine if the applicant is entitled
to a refund of taxes. No later than June 1, 2023, the
property appraiser must:
1. Notify the applicant if the property appraiser
determines that the applicant is not entitled to receive
a refund. If the property appraiser determines that the
applicant is not entitled to a refund, the applicant may
file a petition with the value adjustment board,
pursuant to s. 194.011(3), requesting that the refund
be granted. The petition must be filed with the value
adjustment board on or before the 30th day following
the issuance of the notice by the property appraiser.
2. Issue an official written statement to the tax
collector and the applicant if the property appraiser
determines that the applicant is entitled to a refund.
The statement must provide:
a. The just value of the residential improvement
as determined by the property appraiser on January 1,
2022.
b. The number of days during 2022 that the
residential improvement was uninhabitable.
c. The postdisaster just value of the residential
parcel as determined by the property appraiser.
d. The percent change in value applicable to the
residential parcel.
(3) Upon receipt of the written statement from
the property appraiser, the tax collector shall
calculate the damage differential pursuant to this
section.
(a) If the property taxes for 2022 have been
paid, the tax collector must process a refund in an
amount equal to the disaster relief refund.
(b) If, at the time of receipt of the written
statement from the property appraiser under this
subsection, the property taxes have not yet been paid
pursuant to s. 197.3182, the tax collector must
process a refund in an amount equal to the disaster
relief refund upon receipt of timely payment of the
property taxes for 2022 in accordance with s.
197.3182.
(4) A property owner who fails to file an
application by April 1, 2023, waives a claim for a
refund of taxes under this section.
(5) By September 1, 2023, the tax collector
shall notify:
(a) The department of the total reduction in
taxes for all properties that qualified for a refund
pursuant to this section.
(b) The governing board of each affected local
government of the reduction in such local
government’s taxes which occurred pursuant to this
section.
(6) For purposes of this section, a residential
improvement that is uninhabitable has no value.
(7) The disaster relief refund is determined only
for purposes of calculating tax refunds for 2022 under
this section and does not determine a parcel’s just
value as of January 1, 2023, or any subsequent year.
(8) This section does not affect the
requirements of s. 197.333.
(9) This section applies retroactively to January
1, 2022, and expires January 1, 2024.
History.—s. 3, ch. 2022-272.
197.3182 Tax deadlines for real property
destroyed or rendered uninhabitable by Hurricane Ian
or Hurricane Nicole.—
(1) Notwithstanding any other law, for ad
valorem taxes and non-ad valorem assessments
levied in 2022, for all real property that has been
completely destroyed or otherwise rendered
uninhabitable due to damage or destruction caused by
Hurricane Ian or Hurricane Nicole:
(a) The deadlines set forth in s. 197.333 are
suspended and extended as follows:
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1. Ad valorem taxes and non-ad valorem
assessments levied in 2022, shall be due and payable
on January 1, 2023.
2. Ad valorem taxes and non-ad valorem
assessments shall become delinquent on June 1,
2023.
3. All dates or time periods and their associated
provisions relative to the collection of, or
administrative procedures regarding, delinquent
taxes and non-ad valorem assessments, including, but
not limited to, the sale of tax certificates, are
extended based on the June 1, 2023, delinquency
date, in accordance with s. 197.333.
(b) The deadlines set forth in s. 197.162
governing discounts for payments of all taxes
assessed on the county tax rolls and collected by the
county tax collector before the delinquency date are
extended as follows:
1. Four percent in November 2022, December
2022, and January 2023.
2. Three percent in February 2023.
3. Two percent in March 2023.
4. One percent in April 2023.
5. Zero percent in May 2023.
(c) The deadlines set forth in s. 197.222(1)(c)
and (d) governing ad valorem taxes prepaid in
installments and the discounts applied to those
payments are suspended and extended for 60 days.
(2) This section operates retroactively to
January 1, 2022, and expires January 1, 2024.
History.—s. 4, ch. 2022-272.
[Note: for section 197.319, the 2022 statute is
included here and is in effect for catastrophic events
occurring in 2023 and administrative reviews of
those events; the 2023 amendments to the statute do
not apply until the 2024 tax roll.]
1197.319 Refund of taxes for residential
improvements rendered uninhabitable by a
catastrophic event.—
(1) As used in this section, the term:
(a) “Catastrophic event” means an event of
misfortune or calamity that renders one or more
residential improvements uninhabitable. It does not
include an event caused, directly or indirectly, by the
property owner with the intent to damage or destroy
the residential improvement.
(b) “Catastrophic event refund” means the
product arrived at by multiplying the damage
differential by the amount of timely paid taxes that
were initially levied in the year in which the
catastrophic event occurred.
(c) “Damage differential” means the product
arrived at by multiplying the percent change in value
by a ratio, the numerator of which is the number of
days the residential improvement was rendered
uninhabitable in the year in which the catastrophic
event occurred, and the denominator of which is 365.
(d) “Percent change in value” means the
difference between a residential parcel’s just value as
of January 1 of the year in which the catastrophic
event occurred and its postcatastrophic event just
value expressed as a percentage of the parcel’s just
value as of January 1 of the year in which the
catastrophic event occurred.
(e) “Postcatastrophic event just value” means
the just value of the residential parcel on January 1 of
the year in which a catastrophic event occurred,
reduced to reflect the just value of the residential
parcel after the catastrophic event that rendered the
residential improvement thereon uninhabitable and
before any subsequent repairs. For purposes of this
paragraph, a residential improvement that is
uninhabitable has no value attached to it. The
catastrophic event refund is determined only for
purposes of calculating tax refunds for the year or
years in which the residential improvement is
uninhabitable as a result of the catastrophic event and
does not determine a parcel’s just value as of January
1 each year.
(f) “Residential improvement” means real
estate used and owned as a homestead as defined in
s. 196.012(13) or nonhomestead residential property
as defined in s. 193.1554(1). A residential
improvement does not include a structure that is not
essential to the use and occupancy of the residential
dwelling or house, including, but not limited to, a
detached utility building, detached carport, detached
garage, bulkhead, fence, or swimming pool, and does
not include land.
(g) “Uninhabitable” means the loss of use and
occupancy of a residential improvement for the
purpose for which it was constructed, as evidenced
by documentation, including, but not limited to,
utility bills, insurance information, contractors’
statements, building permit applications, or building
inspection certificates of occupancy.
(2) If a residential improvement is rendered
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uninhabitable for at least 30 days due to a
catastrophic event, taxes originally levied and paid
for the year in which the catastrophic event occurred
may be refunded in the following manner:
(a) The property owner must file an application
for refund with the property appraiser:
1. If the residential improvement is restored to
a habitable condition before December 1 of the year
in which the catastrophic event occurred, no sooner
than 30 days after the residential improvement that
was rendered uninhabitable has been restored to a
habitable condition; or
2. No later than March 1 of the year
immediately following the catastrophic event.
The application for refund must be made on a
form prescribed by the department and furnished by
the property appraiser. The property appraiser may
request supporting documentation be submitted
along with the application, including, but not limited
to, utility bills, insurance information, contractors’
statements, building permit applications, or building
inspection certificates of occupancy, for purposes of
determining conditions of uninhabitability and
subsequent habitability following any repairs.
(b) The application for refund must identify the
residential parcel upon which the residential
improvement was rendered uninhabitable by a
catastrophic event, the date on which the catastrophic
event occurred, and the number of days the
residential improvement was uninhabitable during
the calendar year in which the catastrophic event
occurred.
(c) The application for refund must be verified
under oath and is subject to penalty of perjury.
(d) Upon receipt of an application for refund,
the property appraiser must investigate the statements
contained in the application to determine if the
applicant is entitled to a refund of taxes. If the
property appraiser determines that the applicant is not
entitled to a refund, the applicant may file a petition
with the value adjustment board, pursuant to s.
194.011(3), requesting that the refund be granted.
(e) If the property appraiser determines that the
applicant is entitled to a refund, the property
appraiser must issue an official written statement to
the tax collector within 30 days after the
determination, but no later than by April 1 of the year
following the date on which the catastrophic event
occurred, that provides:
1. The just value of the residential improvement
as determined by the property appraiser on January 1
of the year in which the catastrophic event for which
the applicant is claiming a refund occurred.
2. The number of days during the calendar year
during which the residential improvement was
uninhabitable.
3. The postcatastrophic event just value of the
residential parcel as determined by the property
appraiser.
4. The percent change in value applicable to the
residential parcel.
(3) Upon receipt of the written statement from
the property appraiser, the tax collector shall
calculate the damage differential pursuant to this
section and process a refund in an amount equal to
the catastrophic event refund.
(4) Any person who is qualified to have his or
her property taxes refunded under subsection (2) but
fails to file an application by March 1 of the year
immediately following the year in which the
catastrophic event occurred may file an application
for refund under this subsection and may file a
petition with the value adjustment board, pursuant to
s. 194.011(3), requesting that a refund 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 of proposed
property taxes and non-ad valorem assessments by
the property appraiser as provided in s. 194.011(1).
Upon reviewing the petition, if the person is qualified
to receive the refund under this subsection and
demonstrates particular extenuating circumstances
determined by the property appraiser or the value
adjustment board to warrant granting a late
application for refund, the property appraiser or the
value adjustment board may grant a refund.
(5) By September 1 of each year, the tax
collector shall notify:
(a) The department of the total reduction in
taxes for all properties that qualified for a refund
pursuant to this section for the year.
(b) The governing board of each affected local
government of the reduction in such local
government’s taxes that occurred pursuant to this
section.
(6) This section does not affect the
requirements of s. 197.333.
History.—s. 14, ch. 2022-97.
1Note.—
A. Section 15, ch. 2022-97, provides that “[s]ection
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197.319, Florida Statutes, as created b y this act, first applies to
the 2023 ad valorem tax roll.”
197.3195 Abatement of ad valorem taxes and
non-ad valorem assessments following destruction
caused by a sudden and unforeseen collapse.—
(1) As used in this section, the term “residential
improvement” means a multistory residential
building that consists of at least 50 dwelling units.
(2) Each parcel owned and assessed as
homestead property under s. 193.155 or as
nonhomestead residential property under s. 193.1554
which is within a residential improvement that is
destroyed due to a sudden and unforeseen collapse of
the residential improvement or due to the subsequent
demolition of the residential improvement after such
collapse is eligible for an abatement of all taxes and
non-ad valorem assessments for the year in which the
destruction occurred if the property appraiser
determines that the condition of the residential
improvement on the January 1 immediately
preceding the collapse was such that the residential
improvement had no value due to a latent defect of
the property not readily discernible by inspection.
(a) The property appraiser shall provide to the
tax collector an official written statement that
provides the information necessary for the tax
collector to abate the taxes and non-ad valorem
assessments for each parcel owner.
(b) For parcels meeting the requirements of this
subsection, a parcel owner is not required to remit a
payment, the property appraiser may not issue a
notice of proposed property taxes pursuant to s.
200.069, and the tax collector may not issue a tax
notice pursuant to s. 197.322. In lieu of the notice of
proposed property taxes, the property appraiser must
notify the taxpayer that all taxes and non-ad valorem
assessments have been abated for the year in which
the property was destroyed. If a parcel owner files a
petition to the value adjustment board concerning the
value of the parcel for the year of the destruction, the
value adjustment board must dismiss the petition.
(3) For purposes of determining the assessed
value under s. 193.155(8) of a new homestead
established by an owner of a parcel within the
destroyed residential improvement, the just value and
assessed value of the destroyed parcel on the January
1 of the year preceding the year of the destruction
must be used.
(4) Tax payments received by the tax collector
for taxes and non-ad valorem assessments levied in
the year of destruction on parcels meeting the
requirements of subsection (2) are eligible for a
refund upon application made to the tax collector. For
purposes of this subsection, the parcel owner or the
parcel owner’s legal representative may apply for a
refund.
(5) Section 197.319 does not apply to any
parcel for which an abatement of taxes and non-ad
valorem assessments is provided to a parcel owner
pursuant to this section.
(6) This section is repealed December 31, 2023,
unless reviewed and saved from repeal through
reenactment by the Legislature.
History.—s. 16, ch. 2022-97.
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. 77-102; 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.
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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:
(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
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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.
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
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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
(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
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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 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
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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), 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.
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(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-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
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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 the 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:
(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.
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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
inferring 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 required 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, 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
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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 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.
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(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 Exemptions for
Persons 65 and Older With Limited
Household Income
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 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
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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” and
“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., are cumulative. An individual who
properly qualifies under more than one classification
will be granted more than one $5,000 exemption.
However, the cumulative exemption under section
196.202, F.S., may not exceed $15,000 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 $5,000
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, is considered
to be the same 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., are cumulative; however, the aggregate
exemption may not exceed $15,000 for an individual.
When the surviving spouse is also eligible to claim
the $5,000 disabled ex-service member disability
exemption under section 196.24, F.S., the cumulative
exemption may not exceed $20,000 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) 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, 1-1-23.
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
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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 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 must be assessed at just
value as of January 1 of the year the property receives
the transfer of the exempt amount from the previous
homestead.
Rulemaking Authority 195.027(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, 6-13-22.
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;
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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 continues to qualify for the homestead
assessment increase limitation.
Rulemaking Authority 195.027(1) FS. Law Implemented
196.091 FS. History–New 10-12-76, Formerly 12D-7.05,
Amended 12-27-94, 6-13-22.
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.
(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
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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 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
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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 is 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)).
(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 others 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
the 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 deemed to
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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 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 deemed 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
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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 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
valuation 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 employment, 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,
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(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.
(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 exemption (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.
12D-7.0143 Additional Homestead
Exemptions for Persons 65 and Older With
Limited Household Income.
(1) The following procedures apply in counties
and municipalities that have granted additional
homestead exemptions for persons 65 and older on
January 1, whose household income for the prior year
does not exceed $20,000, adjusted annually on
January 1, by the percentage change in the average
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cost-of-living index. The annual adjusted income
limitation for persons 65 and older is available on the
Department’s website at
floridarevenue.com/property/Pages/DataPortal.aspx.
(2) A taxpayer applying for an additional
exemption for the first time is required to submit an
Original Application for Homestead and Related Tax
Exemptions (Form DR-501) and a Household
Income Sworn Statement and Return (Form DR-
501SC) to the property appraiser by March 1 of the
current tax year. Forms DR-501 and DR-501SC are
incorporated by reference in Rule 12D-16.002,
F.A.C. The sworn statement and return must be
supported by copies of the documents listed in Form
DR-501SC required to be submitted for inspection by
the property appraiser.
(3) The property appraiser may rely on
information submitted with the Form DR-501SC for
appropriate proof of age.
(4) The property appraiser may not grant the
exemption if the required documentation including
what is requested by the property appraiser is not
provided.
(5) After the property appraiser has granted the
exemption, the property appraiser must annually
notify the taxpayer of the adjusted income limitation.
The taxpayer must notify the property appraiser by
May 1, if the taxpayer’s household income exceeds
the adjusted income limitation. The property
appraiser may use Form DR-500AR, Removal of
Homestead Exemption(s) [front side of form];
Automatic Renewal for Homestead Exemption [back
side of form], to exchange this information. Form
DR-500AR is incorporated by reference in Rule 12D-
16.002, F.A.C.
Rulemaking Authority 195.027(1), 196.075(4)(d), (5) FS. Law
Implemented 193.074, 196.075 FS. History –New 12-30-99,
Amended 12-30-02, 11-1-12, 6-13-22.
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.
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,
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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
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
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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 operational
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”.
(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
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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 the 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 (Repealed)
12D-8.0062 Assessments; Homestead;
Limitations
12D-8.0063 Assessment of Changes, Additions, or
Improvements to a Homestead
(Repealed)
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.
(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
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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 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,
authority, 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
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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
is 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 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
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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 due 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.
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 entirely
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
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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.
Rulemaking Authority 195.027(1) FS. Law Implemented
193.011, 193.023, 193.155 FS. History–New 12-27-94,
Amended 10-2-07, 11-1-12, Repealed 6-14-22.
12D-8.0062 Assessments; Homestead;
Limitations.
(1) This rule governs the determination of the
assessed value of property subject to the homestead
assessment limitation under Article VII, Section 4(d),
Florida Constitution and Section 193.155, F.S.,
except as it relates to changes, additions or
improvements, changes of ownership, corrections,
and transfers of homestead assessment limitation
difference (“portability”). (2) Just value is the
standard for assessment of homestead property,
subject to the provisions of Article VII, Section 4(d),
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) FS. Law Implemented
193.011, 193.023, 193.155, 196.031 FS. History–New 10-4-95,
Amended 6-14-22.
12D-8.0063 Assessment of Changes, Additions,
or Improvements to a Homestead.
Rulemaking Authority 195.027(1) FS. Law Implemented
192.042, 193.011, 193.023, 193.155, 193.1551 FS. History –
New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07,
Repealed 6-14-22.
12D-8.0064 Assessments; Correcting Errors in
Assessments of a Homestead.
(1) This rule applies 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 must
determine the just value for such change, addition, or
improvement 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. The property appraiser must
adjust the assessed value of the homestead property
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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
assessment 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) FS. Law Implemented
193.011, 193.023, 193.155, 196.011, 196.161 FS. History –New
12-27-94, Amended 12-28-95, 9-19-17, 6-14-22.
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.
(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
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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 to
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.
(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.
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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 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.
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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 tribunal or court for
accelerated hearing and resolution so that the intent
of Section 193.155(8), F.S., may be fulfilled.
(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.
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(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.
(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
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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.
(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
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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 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
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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 qualifying 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.
(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 Certificate 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.
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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
herein, 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 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 circumstances 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
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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.
(b) If the taxpayer is making a claim for refund,
the property appraiser shall be responsible for
subparagraphs (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 the 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
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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-13.006(10), 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 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
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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 subsection (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.
(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
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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 the 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.
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
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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, 19 7.2423, 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 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.
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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.