2024-13 Property Tax Oversight BulletinProperty Tax Oversight Informational Bulletin
Assessment of Renewable Energy Source Devices
June 17, 2024
PTO 24-13
Effective July 1, 2024, Section 5, Chapter 2024-158, Laws of Florida (HB 7073), amends
subsection 193.624(1), F.S., to add that biogas as defined in s. 366.91, F.S. is a renewable energy
source. Paragraph 193.624(1)(n), F.S., is created to list the kinds of biogas equipment that can be
assessed as a renewable energy source device. Language is added to clarify that a renewable
energy source device does not include when the device is interconnected to a natural gas pipeline
or distribution system.
Questions:
This bulletin is provided by the Department of Revenue for your general information. For
questions, please email DORPTO@floridarevenue.com.
Reference:
The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at
https://laws.flrules.org/2024/158.
Implementing Date:
The implementing law is effective July 1, 2024, and first applies to the 2025 tax year.