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FLORIDA.
UNIFORM POLICIES AND PROCEDURES
MANUAL FOR
1F4
VALUE ADJUSTMENT BOARDS
FLORIDA DEPARTMENT OF REVENUE
JUNE 2015
Introduction
The Uniform Policies and Procedures Manual is available on the Department's website
at: http://dor.myflorida.com/dor/property/vab/, and should be available on the board
clerks' existing websites. Clerks may provide a working link to the manual on the
Department's website to satisfy this requirement.
Statutory Requirements:
Section 194.011(5)(b), Florida Statutes, states:
"(b) The department shall develop a uniform policies and procedures manual that
shall be used by value adjustment boards, special magistrates, and taxpayers in
proceedings before value adjustment boards. The manual shall be made available,
at a minimum, on the department's website and on the existing websites of the clerks
of circuit courts. "
Rules and Forms:
On February 24, 2010, the Governor and Cabinet approved the adoption of Rule Chapter
12D-9, Florida Administrative Code (F.A.C.) and accompanying forms, and a partial
repeal of Rule Chapter 12D-10, F.A.C. The effective date of the rules and forms was
March 30, 2010. Rule Chapter 12D-9, F.A.C. is the primary component of the Uniform
Policies and Procedures Manual. Value adjustment boards, board clerks, taxpayers,
property appraisers, and tax collectors are required to follow these rules, as stated in
sections 195.027(1) and 194.011(5)(b), Florida Statutes.
The Uniform Policies and Procedures Manual contains:
1. Rule Chapter 12D-9, F.A.C;
2. Provisions in Florida Statutes that govern value adjustment board procedures
with the rights of taxpayers;
3. Forms used in the value adjustment board process and;
Appendix- Other Legal Resources and Reference Materials
These additional resources should be used in conjunction with the Uniform Policies
and Procedures Manual.
IMPORTANT NOTE ABOUT CASE LAW
In 2009, the Legislature amended Section 194.301(10), 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.
ii
Contents
Page
Florida Administrative Code
Chapter 12D-9 Requirements for Value Adjustment Boards in Administrative
Reviews; Uniform Rules for Procedure for Hearings Before Value
Adjustment Boards 1
Chapter 12D-10 Value Adjustment Boards 59
Florida Statutes
Chapter 194 Administrative and Judicial Review of Property Taxes (Excerpts) 61
Part I Administrative Review 61
Part III Assessment: Presumption of Correctness 74
Chapter 286 Public Business: Miscellaneous Provisions (Excerpt) 76
Forms
You can download individual forms from:
http://dor.myflorida.com/dor/property,Torms/
Forms Taxpayers/Petitioners complete and file with the VAB Clerk:
DR-486 Petition to the Value Adjustment Board - Request for Hearing 82
DR-486DP Petition to the Value Adjustment Board - Tax Deferral
or Penalties - Request for Hearing 84
DR-486MU Value Adjustment Board Attachment to Single Joint Petition for
Multiple Units Filing 85
DR-486PORT Petition to the Value Adjustment Board - Transfer of Homestead
Assessment Difference - Request for Hearing 87
DR-485WI Value Adjustment Board - Withdrawal of Petition 89
Miscellaneous Forms for use by VAB Clerks:
DR-481 Value Adjustment Board - Notice of Hearing 92
DR-485WCN Value Adjustment Board - Clerk's Notice 93
DR-486XCO Cross-County Notice of Appeal and Petition -
Transfer of Homestead Assessment Difference 94
DR-488 Certification of the Value Adjustment Board 95
DR-488P Initial Certification of the Value Adjustment Board 97
DR-529 Notice Tax Impact of Value Adjustment Board 98
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Decision Forms:
DR-485D Decision of Value Adjustment Board, Denial for Non-Payment 102
DR-485M Notice of Decision of the Value Adjustment Board 103
DR-485R Value Adjustment Board - Remand to Property Appraiser 104
DR-485V Decision of the Value Adjustment Board - Value Petition 105
DR-485XC Decision of the Value Adjustment Board - Exemption,
Classification, or Assessment Difference Transfer Petition 106
Property Appraiser and Tax Collector Notices to Taxpayers:
DR-490 Notice of Disapproval of Application for Property Tax Exemption
or Classification by the County Property Appraiser 110
DR-490PORT Notice of Denial of Transfer of Homestead
Assessment Difference 111
DR-571A Disapproval of Application for Tax Deferral - Homestead,
Affordable Rental Housing, or Working Waterfront 112
Appendix
Contents: Other Legal Resources and Reference Materials 117
iv
Chapter 12D-9 F.A.C.
CHAPTER 12D-9
REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN
ADMINISTRATIVE REVIEWS; UNIFORM RULES FOR
PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT
BOARDS
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.002 Informal Conference Procedures
12D-9.003 Definitions
12D-9.004 Composition of the Value Adjustment Board
12D-9.005 Duties of the Board
12D-9.006 Clerk of the Value Adjustment Board
12D-9.007 Role of the Clerk of the Value Adjustment Board
12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board
12D-9.009 Role of Legal Counsel to the Board
12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board
12D-9.011 Role of Special Magistrates to the Value Adjustment Board
12D-9.012 Training of Special Magistrates, Value Adjustment Board Members and
Legal Counsel
12D-9.013 Organizational Meeting of the Value Adjustment Board
12D-9.014 Prehearing Checklist
12D-9.015 Petition; Form and Filing Fee
12D-9.016 Filing and Service
12D-9.017 Ex Parte Communication Prohibition
12D-9.018 Representation of the Taxpayer
12D-9.019 Scheduling and Notice of a Hearing
12D-9.020 Exchange of Evidence
12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non
Appearance; Summary Disposition of Petitions
12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members
12D-9.023 Hearings Before Board or Special Magistrates
12D-9.024 Procedures for Commencement of a Hearing
12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of
Witnesses
12D-9.026 Procedures for Conducting a Hearing by Electronic Media
12D-9.027 Process of Administrative Review
12D-9.028 Petitions on Transfer of"Portability" Assessment Difference
12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser
12D-9.030 Recommended Decisions
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Chapter 12D-9 F.A.C.
12D-9.031 Consideration and Adoption of Recommended Decisions of Special
Magistrates by Value Adjustment Boards in Administrative Reviews
12D-9.032 Final Decisions
12D-9.033 Further Judicial Proceedings
12D-9.034 Record of the Proceeding
12D-9.035 Duty of Clerk to Prepare and Transmit Record
12D-9.036 Procedures for Petitions on Denials of Tax Deferrals
12D-9.037 Certification of Assessment Rolls
12D-9.038 Public Notice of Findings and Results of Value Adjustment Board
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Chapter 12D-9 F.A.C.
PART I
TAXPAYER RIGHTS; INFORMAL CONFERENCE PROCEDURES;
DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT
BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF
LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL
MAGISTRATES
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings.
(1) Taxpayers are granted specific rights by Florida law concerning value adjustment
board procedures.
(2) These rights include:
(a) The right to be notified of the assessment of each taxable item of property in
accordance with the notice provisions set out in Florida Statutes for notices of proposed
property taxes;
(b) The right to request an informal conference with the property appraiser regarding
the correctness of the assessment or to petition for administrative or judicial review of
property assessments. An informal conference with the property appraiser is not a
prerequisite to filing a petition for administrative review or an action for judicial review;
(c) The right to file a petition on a form provided by the county that is substantially the
same as the form prescribed by the department or to file a petition on the form provided by
the department for this purpose;
(d) The right to state on the petition the approximate time anticipated by the taxpayer to
present and argue his or her petition before the board;
(e) The right to be sent prior notice of the date for the hearing of the taxpayer's petition
by the value adjustment board and the right to the hearing within a reasonable time of the
scheduled hearing;
(f) The right to request and be granted a change in the hearing date as described in this
chapter;
(g) The right to be notified of the date of certification of the county's tax rolls and to be
sent a property record card if requested;
(h) The right to represent himself or herself or to be represented by an attorney or an
agent;
(i) The right to have evidence presented and considered at a public hearing or at a time
when the petitioner has been given reasonable notice;
(j) The right to have witnesses sworn and cross-examined;
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Chapter 12D-9 F.A.C.
(k) The right to be issued a timely written decision within 20 calendar days of the last
day the board is in session pursuant to Section 194.032, F.S., 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 or tax collector;
(1) The right to advertised notice of all board actions, including appropriate narrative
and column descriptions, in brief and nontechnical language;
(m) The right to bring an action in circuit court to appeal a value adjustment board
valuation decision or decision to disapprove a classification, exemption, portability
assessment difference transfer, or to deny a tax deferral or to impose a tax penalty;
(n) The right to have federal tax information, ad valorem tax returns, social security
numbers, all financial records produced by the taxpayer and other confidential taxpayer
information, kept confidential; and
(o) The right to limiting the property appraiser's access to a taxpayer's records to only
those instances in which it is determined that such records are necessary to determine
either the classification or the value of taxable nonhomestead property.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105,
193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 195.002, 195.027,
195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 213.05 FS. History—New 3-30-10.
12D-9.002 Informal Conference Procedures.
(1) Any taxpayer who objects to the assessment placed on his or her property, including
the assessment of homestead property at less than just value, shall have the right to request
an informal conference with the property appraiser.
(2) The property appraiser or a member of his or her staff shall confer with the taxpayer
regarding the correctness of the assessment.
(3) At the conference, the taxpayer shall present facts that he or she considers
supportive of changing the assessment and the property appraiser or his or her
representative shall present facts that the property appraiser considers to be supportive of
the assessment.
(4) The request for an informal conference is not a prerequisite to administrative or
judicial review of property assessments. Requesting or participating in an informal
conference does not extend the petition filing deadline. A taxpayer may file a petition
while seeking an informal conference in order to preserve his or her right to an
administrative hearing.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
213.05 FS. History—New 3-30-10.
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Chapter 12D-9 F.A.C.
12D-9.003 Definitions.
(1) "Agent" means any person, including a family member of the taxpayer, who is
authorized to represent the taxpayer before the board.
(2) "Board" means the local value adjustment board.
(3) "Clerk" means the clerk of the local value adjustment board.
(4) "Department," unless otherwise designated, means the Department of Revenue.
(5) "Hearing" means any hearing relating to a petition before a value adjustment board
or special magistrate, regardless of whether the parties are physically present or telephonic
or other electronic media is used to conduct the hearing, but shall not include a proceeding
to act upon, consider or adopt special magistrates' recommended decisions at which no
testimony or comment is taken or heard from a party.
(6) "Petitioner" means the taxpayer or the taxpayer as represented by an agent or
attorney.
(7) "Taxpayer" means the person or other legal entity in whose name property is
assessed, including an agent of a timeshare period titleholder, and includes exempt owners
of property, for purposes of this chapter.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.001,
194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.171, 195.022, 213.05 FS., AGO
2002-058. History—New 3-30-10.
12D-9.004 Composition of the Value Adjustment Board.
(1) Every county shall have a value adjustment board which consists of:
(a) Two members of the governing body of the county, elected by the governing body
from among its members, one of whom shall be elected as the chairperson of the value
adjustment board;
(b) One member of the school board of the county, elected by the school board from
among its members; and
(c) Two citizen members:
1. One who owns homestead property in the county appointed by the county's
governing body;
2. One who owns a business that occupies commercial space located within the school
district appointed by the school board of the county. This person must, during the entire
course of service, own a commercial enterprise, occupation, profession, or trade conducted
from a commercial space located within the school district and need not be the sole owner.
3. Citizen members must not be:
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Chapter 12D-9 F.A.C.
a. A member or employee of any taxing authority in this state;
b. A person who represents property owners, property appraisers, tax collectors, or
taxing authorities in any administrative or judicial review of property taxes.
4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the
appearance of conflicts of interest.
(2)(a) Each elected member of the value adjustment board shall serve on the board until
he or she is replaced by a successor elected by his or her respective governing body or
school board or is no longer a member of the governing body or school board of the
county.
(b) When an elected member of the value adjustment board ceases being a member
of the governing body or school board whom he or she represents, that governing body or
school board must elect a replacement.
(c) When the citizen member of the value adjustment board appointed by the governing
body of the county is no longer an owner of homestead property within the county, the
governing body must appoint a replacement.
(d) When the citizen member appointed by the school board is no longer an owner of a
business occupying commercial space located within the school district, the school board
must appoint a replacement.
(3)(a) At the same time that it selects a primary member of the value adjustment
board, the governing body or school board may select an alternate to serve in place of the
primary member as needed. The method for selecting alternates is the same as that for
selecting the primary members.
(b) At any time during the value adjustment board process the chair of the county
governing body or the chair of the school board may appoint a temporary replacement for
its elected member of the value adjustment board or for a citizen member it has appointed
to serve on the value adjustment board.
(4)(a) To have a quorum of the value adjustment board, the members of the board who
are present must include at least:
1. One member of the governing body of the county;
2. One member of the school board; and
3. One of the two citizen members.
(b) The quorum requirements of Section 194.015, F.S., may not be waived by anyone,
including the petitioner.
(5) The value adjustment board cannot hold its organizational meeting until all
members of the board are appointed, even if the number and type of members appointed
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Chapter 12D-9 F.A.C.
are sufficient to constitute a quorum. If board legal counsel has not been previously
appointed for that year, such appointment must be the first order of business.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 213.05 FS., AGO 2008-056. History—New 3-30-10.
12D-9.005 Duties of the Board.
(1)(a) The value adjustment board shall meet not earlier than 30 days and not later than
60 days after the mailing of the notice provided in Section 194.011(1), F.S.; however, no
board hearing shall be held before approval of all or any part of the county's assessment
rolls by the Department of Revenue. The board shall meet for the following purposes:
1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3), F.S.;
2. Hearing complaints relating to homestead exemptions as provided for under Section
196.151, F.S.;
3. Hearing appeals from exemptions denied, or disputes arising from exemptions
granted, upon the filing of exemption applications under Section 196.011, F.S.; or
4. Hearing appeals concerning ad valorem tax deferrals and classifications.
(b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial
of exemptions, agricultural and high-water recharge classifications, classifications as
historic property used for commercial or certain nonprofit purposes, and deferrals.
(c) The board shall remain in session until its duties are completed concerning all
assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall
reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon
the roll or portion of the roll when approved. The board shall make its decisions timely so
that the board clerk may observe the requirement that such decisions shall be issued within
20 calendar days of the last day the board is in session pursuant to Section 194.032, F.S.
(2)(a) Value adjustment boards may have additional internal operating procedures, not
rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in this
rule chapter or other provisions of law, and only to the extent indispensable for the
efficient operation of the value adjustment board process. The board may publish fee
schedules adopted by the board.
(b) These internal operating procedures may include methods for creating the verbatim
record, provisions for parking by participants, assignment of hearing rooms, compliance
with the Americans with Disabilities Act, and other ministerial type procedures.
(c) The board shall not provide notices or establish a local procedure instructing
petitioners to contact the property appraiser's or tax collector's office or any other agency
with questions about board hearings or procedures. The board, board legal counsel, board
clerk, special magistrate or other board representative shall not otherwise enlist the
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Chapter 12D-9 F.A.C.
property appraiser's or tax collector's office to perform administrative duties for the board.
Personnel performing any of the board's duties shall be independent of the property
appraiser's and tax collector's office. This section shall not prevent the board clerk or
personnel performing board duties from referring petitioners to the property appraiser or
tax collector for issues within the responsibility of the property appraiser or tax collector.
This section shall not prevent the property appraiser from providing data to assist the board
clerk with the notice of tax impact.
(3) The board must ensure that all board meetings are duly noticed under Section
286.011, F.S., and are held in accordance with the law.
(4) Other duties of value adjustment boards are set forth in other areas of Florida law.
Value adjustment boards shall perform all duties required by law and shall abide by all
limitations on their authority as provided by law.
(5) Failure on three occasions with respect to any single tax year for the board to
convene at the scheduled time of meetings of the board shall constitute grounds for
removal from office by the Governor for neglect of duties.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105,
194.011, 194.015, 194.032, 194.034, 194.035, 194.037, 213.05 FS. History—New 3-30-10.
12D-9.006 Clerk of the Value Adjustment Board.
(1) The clerk of the governing body of the county shall be the clerk of the value
adjustment board.
(2) The board clerk may delegate the day to day responsibilities for the board to a
member of his or her staff, but is ultimately responsible for the operation of the board.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 28.12,
192.001, 194.011, 194.015, 194.032, 213.05 FS. History—New 3-30-10.
12D-9.007 Role of the Clerk of the Value Adjustment Board.
(1) It is the board clerk's responsibility to verify through board legal counsel that the
value adjustment board meets all of the requirements for the organizational meeting before
the board or special magistrates hold hearings. If the board clerk determines that any of the
requirements were not met, he or she shall contact the board legal counsel or the chair of
the board regarding such deficiencies and cancel any scheduled hearings until such time as
the requirements are met.
(2) The board clerk shall make petition forms available to the public upon request.
(3) The board clerk shall receive and acknowledge completed petitions and promptly
furnish a copy of all completed and timely filed petitions to the property appraiser or tax
collector. Alternatively, the property appraiser or the tax collector may obtain the relevant
information from the board clerk electronically.
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Chapter 12D-9 F.A.C.
(4) The board clerk shall prepare a schedule of appearances before the board based on
petitions timely filed with him or her. If the petitioner has indicated on the petition an
estimate of the amount of time he or she will need to present and argue the petition, the
board clerk must take this estimate into consideration when scheduling the hearing.
(5) No less than 25 calendar days prior to the day of the petitioner's scheduled
appearance before the board, the board clerk must notify the petitioner of the date and time
scheduled for the appearance. The board clerk shall simultaneously notify the property
appraiser or tax collector. If, on the taxpayer's petition, he or she requests a copy of the
property record card, the board clerk shall obtain a copy of the property record card from
the property appraiser and provide it to the petitioner no later than with the notice of the
scheduled time of his or her appearance.
(6) If an incomplete petition, which includes a petition not accompanied by the required
filing fee, is received within the time required, the board clerk shall notify the petitioner
and give the petitioner an opportunity to complete the petition within 10 calendar days
from the date notification is mailed. Such petition shall be timely if completed and filed,
including payment of the fee if previously unpaid within the time frame provided in the
board clerk's notice of incomplete petition.
(7) In counties with a population of more than 75,000, the board clerk shall provide
notification annually to qualified individuals or their professional associations of
opportunities to serve as special magistrates.
(8) The board clerk shall ensure public notice of and access to all hearings. Such notice
shall contain a general description of the locations, dates, and times hearings are being
scheduled. This notice requirement may be satisfied by making such notice available on
the board clerk's website. Hearings must be conducted in facilities that are clearly
identified for such purpose and are freely accessible to the public while hearings are being
conducted. The board clerk shall assure proper signage to identify such facilities.
(9) The board clerk shall schedule hearings to allow sufficient time for evidence to be
presented and considered and to allow for hearings to begin at their scheduled time. The
board clerk shall advise the chair of the board if the board's tentative schedule for holding
hearings is insufficient to allow for proper scheduling.
(10) The board clerk shall timely notify the petitioner by first class mail of the
decisions of the board so that such decisions shall be issued within 20 calendar days of the
last day the board is in session pursuant to Section 194.032, F.S., and shall otherwise
notify the property appraiser or tax collector of such decision. In counties using special
magistrates, the board clerk shall also make available to both parties as soon as practicable
a copy of the recommended decision of the special magistrate by mail or electronic means.
No party shall have access to decisions prior to any other party.
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Chapter 12D-9 F.A.C.
(11) After the value adjustment board has decided all petitions, complaints, appeals and
disputes, the board clerk shall make public notice of the findings and results of the board
in the manner prescribed in Section 194.037, F.S., and by the department.
(12) The board clerk is the official record keeper for the board and shall maintain a
record of the proceedings which shall consist of:
(a) All filed documents;
(b) A verbatim record of any hearing;
(c) All tangible exhibits and documentary evidence presented;
(d) Any meeting minutes; and
(e) Any other documents or materials presented on the record by the parties or by the
board or special magistrate.
The record shall be maintained for four years after the final decision has been rendered by
the board, if no appeal is filed in circuit court or for five years if an appeal is filed, or, if
requested by one of the parties, until the final disposition of any subsequent judicial
proceeding relating to the property.
(13) The board clerk shall make available to the public copies of all additional internal
operating procedures and forms of the board or special magistrates described in Rule 12D-
9.005, F.A.C., and shall post any such procedures and forms on the board clerk's website,
if any. Making materials available on a website is sufficient; however, provisions shall be
made for persons that have hardship. Such materials shall be consistent with Department
rules and forms.
(14) The board clerk shall provide notification of appeals or value adjustment board
petitions taken with respect to property located within a municipality to the chief executive
officer of each municipality as provided in Section 193.116, F.S. The board clerk shall also
publish any notice required by Section 196.194, F.S.
(15) The board clerk shall have such other duties as set forth elsewhere in these rules
and Rule Chapter 12D-10, F.A.C., and in the Florida Statutes and as assigned by the board
not inconsistent with law.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. History—New 3-30-10.
12D-9.008 Appointment of Legal Counsel to the Value Adjustment
Board.
(1) Each value adjustment board must appoint private legal counsel to assist the board.
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Chapter 12D-9 F.A.C.
(2) This legal counsel must be an attorney in private practice. The use of an attorney
employed by government is prohibited. Counsel must have practiced law for over five
years and meet the requirements of Section 194.015, F.S.
(3) An attorney may represent more than one value adjustment board.
(4) An attorney may represent a value adjustment board, even if another member of the
attorney's law firm represents one of the enumerated parties so long as the representation
is not before the value adjustment board.
(5) Legal counsel should avoid conflicts of interest or the appearance of a conflict of
interest in their representation.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 213.05 FS., AGO 2008-055. History—New 3-30-10.
12D-9.009 Role of Legal Counsel to the Board.
(1) The board legal counsel shall have the responsibilities listed below consistent with
the provisions of law.
(a) The primary role of the board legal counsel shall be to advise the board on all
aspects of the value adjustment board review process to ensure that all actions taken by the
board and its appointees meet the requirements of law.
(b) Board legal counsel shall advise the board in a manner that will promote and
maintain a high level of public trust and confidence in the administrative review process.
(c) The board legal counsel is not an advocate for either party in a value adjustment
board proceeding, but instead ensures that the proceedings are fair and consistent with the
law.
(d) Board legal counsel shall advise the board of the actions necessary for compliance
with the law.
(e) Board legal counsel shall advise the board regarding:
1. Composition and quorum requirements;
2. Statutory training and qualification requirements for special magistrates and
members of the board;
3. Legal requirements for recommended decisions and final decisions;
4. Public meeting and open government laws; and
5. Any other duties, responsibilities, actions or requirements of the board consistent
with the laws of this state.
(f) Board legal counsel shall review and respond to written complaints alleging
noncompliance with the law by the board, special magistrates, board clerk, and the parties.
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Chapter 12D-9 F.A.C.
The legal counsel shall send a copy of the complaint along with the response to the
department. This section does not refer to routine requests for reconsideration, requests for
rescheduling, and pleadings and argument in petitions.
(2) The board legal counsel shall, upon appointment, send his or her contact
information, which shall include his or her name, mailing address, telephone number, fax
number, and e-mail address, to the department by mail, fax, or e-mail to:
Department of Revenue
Property Tax Oversight Program
Attn.: Director
P. O. Box 3000
Tallahassee, FL 32315-3000
Fax Number: (850) 617-6112
Email Address: VAB(a?dor.state.fl.us
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 213.05 FS. History—New 3-30-10.
12D-9.010 Appointment of Special Magistrates to the Value Adjustment
Board.
(1) In counties with populations of more than 75,000, the value adjustment board shall
appoint special magistrates to take testimony and make recommendations on petitions filed
with the value adjustment board. Special magistrates shall be selected from a list
maintained by the board clerk of qualified individuals who are willing to serve.
(2) In counties with populations of 75,000 or less, the value adjustment board shall
have the option of using special magistrates. The department shall make available to such
counties a list of qualified special magistrates.
(3) A person does not have to be a resident of the county in which he or she serves as a
special magistrate.
(4) The special magistrate must meet the following qualifications:
(a) A special magistrate must not be an elected or appointed official or employee of the
county.
(b) A special magistrate must not be an elected or appointed official or employee of a
taxing jurisdiction or of the State.
(c) During a tax year in which a special magistrate serves, he or she must not represent
any party before the board in any administrative review of property taxes.
(d) All special magistrates must meet the qualifications specified in Section 194.035,
F.S.
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Chapter 12D-9 F.A.C.
1. A special magistrate appointed to hear issues of exemptions, classifications, and
portability assessment difference transfers shall be a member of The Florida Bar with no
less than five years experience in the area of ad valorem taxation and having received
training provided by the department, or with no less than three years of such experience
and having completed training provided by the department.
2. A special magistrate appointed to hear issues regarding the valuation of real estate
shall be a state certified real estate appraiser with not less than five years experience in real
property valuation and having received training provided by the department, or with no
less than three years of such experience and having completed training provided by the
department. A real property valuation special magistrate must be certified under Chapter
475, Part II, F.S.
a. A Florida certified residential appraiser appointed by the value adjustment board
shall only hear petitions on the just valuation of residential real property of one to four
residential units and shall not hear petitions on other types of real property.
b. A Florida certified general appraiser appointed by the value adjustment board may
hear petitions on the just valuation of any type of real property.
3. A special magistrate appointed to hear issues regarding the valuation of tangible
personal property shall be a designated member of a nationally recognized appraiser's
organization with not less than five years experience in tangible personal property
valuation and having received training provided by the department, or with no less than
three years of such experience and having completed training provided by the department.
4. All special magistrates shall attend or receive an annual training program provided
by the department. Special magistrates substituting two years of experience must show that
they have completed the training by taking a written examination provided by the
department. A special magistrate must receive or complete any required training prior to
holding hearings.
(5)(a) The value adjustment board or board legal counsel must verify a special
magistrate's qualifications before appointing the special magistrate.
(b) The selection of a special magistrate must be based solely on the experience and
qualification of such magistrate, and must not be influenced by any party, or prospective
party, to a board proceeding or by any such party with an interest in the outcome of such
proceeding. Special magistrates must adhere to Rule 12D-9.022, F.A.C., relating to
disqualification or recusal.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 195.022, 213.05 Chapter 475, Part II FS. History—New 3-30-10.
12D-9.011 Role of Special Magistrates to the Value Adjustment Board.
(1) The role of the special magistrate is to conduct hearings, take testimony and make
13
Chapter 12D-9 F.A.C.
recommendations to the board regarding petitions filed before the board. In carrying out
these duties the special magistrate shall:
(a) Accurately and completely preserve all testimony, documents received, and
evidence admitted for consideration;
(b) At the request of either party, administer the oath upon the property appraiser or tax
collector, each petitioner and all witnesses testifying at a hearing;
(c) Conduct all hearings in accordance with the rules prescribed by the department and
the laws of the state; and
(d) Make recommendations to the board which shall include proposed findings of fact,
proposed conclusions of law, and the reasons for upholding or overturning the
determination of the property appraiser or tax collector, also see Rule 12D-9.030, F.A.C.
(2) The special magistrate shall perform other duties as set out in the rules of the
department and other areas of Florida law, and shall abide by all limitations on the special
magistrate's authority as provided by law.
(3) When the special magistrate determines that the property appraiser did not establish
a presumption of correctness, or determines that the property appraiser established a
presumption of correctness that is overcome, as provided in Rule 12D-9.027, F.A.C., and
the record contains competent substantial evidence for establishing value, an appraiser
special magistrate is required to establish a revised value for the petitioned property. In
establishing the revised value when authorized by law, the board or special magistrate is
not restricted to any specific value offered by the parties.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 195.022, 213.05, Chapter 475, Part II FS. History—New 3-30-10.
12D-9.012 Training of Special Magistrates, Value Adjustment Board
Members, and Legal Counsel.
(1) The department shall provide and conduct training for special magistrates at least
once each state fiscal year available in at least five locations throughout the state. Such
training shall emphasize:
(a) The law that applies to the administrative review of assessments;
(b) Taxpayer rights in the administrative review process;
(c) The composition and operation of the value adjustment board;
(d) The roles of the board, board clerk, board legal counsel, special magistrates, and the
property appraiser or tax collector and their staff;
(e) Procedures for conducting hearings;
14
Chapter 12D-9 F.A.C.
(f) Administrative reviews of just valuations, classified use valuations, property
classifications, exemptions, and portability assessment differences;
(g) The review, admissibility, and consideration of evidence;
(h) Requirements for written decisions; and
(i) The department's standard measures of value, including the guidelines for real and
tangible personal property.
(2) The training shall be open to the public.
(3) Before any hearings are conducted, in those counties that do not use special
magistrates, all members of the board or the board's legal counsel must receive the
training, including any updated modules, before conducting hearings, but need not
complete the training examinations, and shall provide a statement acknowledging receipt
of the training to the board clerk.
(4)(a) Each special magistrate that has five years of experience and, in those counties
that do not use special magistrates, each board member or the board legal counsel must
receive the training, including any updated modules, before conducting hearings, but need
not complete the training examinations, and shall provide a statement acknowledging
receipt of the training to the board clerk.
(b) Each special magistrate that has three years of experience must complete the
training including any updated modules and examinations, and receive from the
department a certificate of completion, before conducting hearings and shall provide a
copy of the certificate of completion of the training and examinations, including any
updated modules, to the board clerk.
(5) The department's training is the official training for special magistrates regarding
administrative reviews. The board clerk and board legal counsel may provide orientation
to the special magistrates relating to local operating or ministerial procedures only. Such
orientation meetings shall be open to the public for observation. This does not prevent
board legal counsel from giving legal advice; however, to the fullest extent practicable,
such legal advice should be in writing and public record. For requirements for decisions
specifically based on legal advice see subsection 12D-9.030(6), and paragraph 12D-
9.032(1)(b), F.A.C.
(6) Meetings or orientations for special magistrates, for any instructional purposes
relating to procedures for hearings, handling or consideration of petitions, evidence,
worksheets, forms, decisions or related computer files, must be open to the public for
observation. Such meetings or orientations must be reasonably noticed to the public in the
same manner as an organizational meeting of the board, or posted as reasonable notice on
the board clerk's website.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 195.022, 195.084, 213.05, Chapter 475, Part II FS. History—New 3-30-10.
15
Chapter 12D-9 F.A.C.
12D-9.013 Organizational Meeting of the Value Adjustment Board.
(1) The board shall annually hold one or more organizational meetings, at least one of
which shall meet the requirements of this section. The board shall hold this organizational
meeting prior to the holding of value adjustment board hearings. The board shall provide
reasonable notice of each organizational meeting and such notice shall include the date,
time, location, purpose of the meeting, and information required by Section 286.0105, F.S.
At one organizational meeting the board shall:
(a) Introduce the members of the board and provide contact information;
(b) Introduce the board clerk or any designee of the board clerk and provide the board
clerk's contact information;
(c) Appoint or ratify the private board legal counsel. At the meeting at which board
counsel is appointed, this item shall be the first order of business;
(d) Appoint or ratify special magistrates, if the board will be using them for that year;
(e) Make available to the public, special magistrates and board members, Rule Chapter
12D-9, F.A.C., containing the uniform rules of procedure for hearings before value
adjustment boards and special magistrates (if applicable), and the associated forms that
have been adopted by the department;
(f) Make available to the public, special magistrates and board members, Rule Chapter
12D-10, F.A.C., containing the rules applicable to the requirements for hearings and
decisions;
(g) Make available to the public, special magistrates and board members the
requirements of Florida's Government in the Sunshine / open government laws including
information on where to obtain the current Government-In-The-Sunshine manual;
(h) Discuss, take testimony on and adopt or ratify with any required revision or
amendment any local administrative procedures and forms of the board. Such procedures
must be ministerial in nature and not be inconsistent with governing statutes, case law,
attorney general opinions or rules of the department. All local administrative procedures
and forms of the board or special magistrates shall be made available to the public and
shall be accessible on the board clerk's website, if any;
(i) Discuss general information on Florida's property tax system, respective roles
within this system, taxpayer opportunities to participate in the system, and property
taxpayer rights;
(j) Make available to the public, special magistrates and board members, Rules 12D-
51.001, 51.002, 51.003, F.A.C., and Chapters 192 through 195, F.S., as reference
information containing the guidelines and statutes applicable to assessments and
assessment administration;
16
Chapter 12D-9 F.A.C.
(k) Adopt or ratify by resolution any filing fee for petitions for that year, in an amount
not to exceed $15; and
(1) For purposes of this rule, making available to the public means, in addition to having
copies at the meeting, the board may refer to a website containing copies of such
documents.
(2) The board shall announce the tentative schedule for the value adjustment board
taking into consideration the number of petitions filed, the possibility of the need to
reschedule and the requirement that the board stay in session until all petitions have been
heard.
(3) The board may hold additional meetings for the purpose of addressing
administrative matters.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 213.05, 286.011, 286.0105 FS. History—New 3-30-10.
12D-9.014 Prehearing Checklist.
(1) The board clerk shall not allow the holding of scheduled hearings until the board
legal counsel has verified that all requirements in Chapter 194, F.S., and department rules,
were met as follows:
(a) The composition of the board is as provided by law;
(b) Board legal counsel has been appointed as provided by law;
(c) Board legal counsel meets the requirements of Section 194.015, F.S.;
(d) No board members represent other government entities or taxpayers in any
administrative or judicial review of property taxes, and citizen members are not members
or employees of a taxing authority, during their membership on the board;
(e) In a county that does not use special magistrates, either all board members have
received the department's training or board legal counsel has received the department's
training;
(f) The organizational meeting, as well as any other board meetings, will be or were
noticed in accordance with Section 286.011, F.S., and will be or were held in accordance
with law;
(g) The department's uniform value adjustment board procedures, consisting of this
rule chapter, were made available at the organizational meeting and copies were provided
to special magistrates and board members;
(h) The department's uniform policies and procedures manual is available on the
existing website of the board clerk, if the board clerk has a website;
17
Chapter 12D-9 F.A.C.
(i) The qualifications of special magistrates were verified, including that special
magistrates received the department's training, and that special magistrates with less than
five years of required experience successfully completed the department's training
including any updated modules and an examination, and were certified;
(j) The selection of special magistrates was based solely on proper experience and
qualifications and neither the property appraiser nor any petitioners influenced the
selection of special magistrates. This provision does not prohibit the board from
considering any written complaint filed with respect to a special magistrate by any party or
citizen;
(k) All procedures and forms of the board or special magistrate are in compliance with
Chapter 194, F.S., and this rule chapter;
(1) The board is otherwise in compliance with Chapter 194, F.S., and this rule chapter;
and
(m) Notice has been given to the chief executive officer of each municipality as
provided in Section 193.116, F.S.
(2) The board clerk shall notify the board legal counsel and the board chair of any
action needed to comply with subsection (1).
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035, 213.05 FS. History—New 3-30-10.
PART II
PETITIONS; REPRESENTATION OF THE TAXPAYER;
SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF
EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING
PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE
COMMUNICATION PROHIBITION; RECORD OF THE
PROCEEDING; PETITIONS ON TRANSFER OF "PORTABILITY"
ASSESSMENT DIFFERENCE; REMANDING ASSESSMENTS;
RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION
OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER
JUDICIAL PROCEEDINGS
12D-9.015 Petition; Form and Filing Fee.
(1)(a) For the purpose of requesting a hearing before the value adjustment board, the
department prescribes Form DR-486. The Form DR-486 series is adopted and incorporated
by reference in Rule 12D-16.002, F.A.C.
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Chapter 12D-9 F.A.C.
(b) In accordance with Section 194.011(3), F.S., the department is required to prescribe
petition forms. The department will not approve any local version of this form that
contains substantive content that varies from the department's prescribed form. Any
requests under Section 195.022, F.S., or approval from the department to use forms for
petitions that are not identical to the department's form shall be by written board action or
by written and signed request from the board chair or board legal counsel.
(2) Content of Petition. Petition forms as adopted or approved by the department shall
contain the following elements so that when filed with the board clerk they shall:
(a) Describe the property by parcel number;
(b) Be sworn by the petitioner;
(c) State the approximate time anticipated by the petitioner for presenting and arguing
his or her petition before the board or special magistrate to be considered by the board
clerk as provided in subsection 12D-9.019(1), F.A.C., and may provide dates of
nonavailability for scheduling purposes if applicable;
(d) Contain a space for the petitioner to indicate on the petition form that he or she does
not wish to be present and argue the petition before the board or special magistrate but
would like to have their evidence considered without an appearance;
(e) Provide a check box for the petitioner to request a copy of the property record card;
(f)1. Contain a signature field to be signed by the taxpayer, or if the taxpayer is a legal
entity, the employee of the legal entity with authority to file such petitions;
2. Contain a signature field to be signed by an authorized agent. If the authorized agent
is subject to licensure as described in Rule 12D-9.018, F.A.C., a space to provide
identification of the licensing body and license number. If the authorized agent is not
subject to licensure, for example a family member, a space to indicate the petition is
accompanied by a written authorization of the taxpayer if not otherwise signed by the
taxpayer;
(g) A space for the petitioner to indicate if the property is four or less residential units;
or other property type; provided the board clerk shall accept the petition even if this space
is not filled in; and
(h) A statement that a tangible personal property assessment may not be contested until
a return required by Section 193.052, F.S., is filed.
(3) The petition form shall provide notice to the petitioner that the person signing the
petition becomes the agent of the taxpayer for the purpose of serving process to obtain
personal jurisdiction over the taxpayer for the entire value adjustment board proceeding,
including any appeals to circuit court of a board decision by the property appraiser or tax
collector.
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Chapter 12D-9 F.A.C.
(4) The petition form shall provide notice to the petitioner of his or her right to an
informal conference with the property appraiser and that such conference is not a
prerequisite to filing a petition nor does it alter the time frame for filing a timely petition.
(5) The department, the board clerk, and the property appraiser or tax collector shall
make available to petitioners the blank petition form adopted or approved by the
department. The department prescribes the Form DR-486 series, for this purpose,
incorporated in Rule 12D-16.002, F.A.C., by reference.
(6) If the taxpayer or agent's name, address, telephone, or similar contact information
on the petition changes after filing the petition and before the hearing, the taxpayer or
agent shall notify the board clerk in writing.
(7) Filing Fees. By resolution of the value adjustment board, a petition shall be
accompanied by a filing fee to be paid to the board clerk in an amount determined by the
board not to exceed $15 for each separate parcel of property, real or personal covered by
the petition and subject to appeal. The resolution may include arrangements for petitioners
to pay filing fees by credit card.
(a) Other than fees required for late filed applications under Sections 193.155(8)(i) and
196.011(8), F.S., only a single filing fee shall be charged to any particular parcel of
property, despite the existence of multiple issues or hearings pertaining to such parcels.
(b) No filing fee shall be required with respect to an appeal from the disapproval of a
timely filed application for homestead exemption or from the denial of a tax deferral.
(c) For joint petitions filed pursuant to Section 194.011(3)(e) or (f), F.S., a single filing
fee shall be charged. Such fee shall be calculated as the cost of the time required for the
special magistrate in hearing the joint petition and shall not exceed $5 per parcel, for each
additional parcel included in the petition, in addition to any filing fee for the petition. Said
fee is to be proportionately paid by affected parcel owners.
(d) The value adjustment board or its designee shall waive the filing fee with respect to
a petition filed by a taxpayer who demonstrates at the time of the filing by submitting with
the petition documentation issued by the Department of Children and Family Services that
the petitioner is currently an eligible recipient of temporary assistance under Chapter 414,
F.S.
(e) All filing fees shall be paid to the board clerk at the time of filing. Any petition not
accompanied by the required filing fee will be deemed incomplete.
(8) An owner of contiguous, undeveloped parcels may file a single joint petition if the
property appraiser determines such parcels are substantially similar in nature. A
condominium association, cooperative association, or any homeowners' association as
defined in Section 723.075, F.S., with approval of its board of administration or directors,
may file with the value adjustment board a single joint petition on behalf of any
association members who own parcels of property which the property appraiser determines
20
Chapter 12D-9 F.A.C.
are substantially similar with respect to location, proximity to amenities, number of rooms,
living area, and condition. The property appraiser shall provide the petitioner with such
determination upon request by the petitioner. The petitioner must obtain the determination
from the property appraiser prior to filing the petition and must file the determination
provided and completed by the property appraiser with the petition. An incorporated
attached list of parcels by parcel number or account number, with an indication on the
petition form showing a joint petition, shall be sufficient to signify a joint petition.
(9)(a) The board clerk shall accept for filing any completed petition that is timely
submitted on a form approved by the department, with payment if required. If an
incomplete petition is received, the board clerk shall notify the petitioner and give the
petitioner an opportunity to complete the petition within 10 calendar days. Such completed
petition shall be timely if completed and filed within the time frame provided in the board
clerk's notice.
(b) A "completed" petition is one that provides information for all the required
elements that are displayed on the department's form, and is accompanied by the
appropriate filing fee if required.
(c) The board clerk shall rely on the licensure information provided by a licensed agent,
or written authorization provided by an unlicensed agent, in accepting the petition.
(10) Timely Filing of Petitions. Petitions related to valuation issues may be filed, and
must be accepted by the board clerk, at any time during the taxable year on or before the
25th day following the mailing of the notice of proposed property taxes. Other petitions
may be filed as follows:
(a) With respect to issues involving the denial of an exemption on or before the 30th
day following the mailing of the written notification of the denial of the exemption on or
before July 1 of the year for which the application was filed;
(b) With respect to issues involving the denial of an agricultural classification
application, on or before the 30th day following the mailing of the notification in writing
of the denial of the agricultural classification on or before July 1 of the year for which the
application was filed;
(c) With respect to issues involving the denial of a high-water recharge classification
application on or before the 30th day following the mailing of the notification in writing of
the denial of the high-water recharge classification on or before July 1 of the year for
which the application was filed;
(d) With respect to issues involving the denial of a historic property used for
commercial or certain nonprofit purposes classification application, on or before the 30th
day following the mailing of the notification in writing of the denial of the classification
on or before July 1 of the year for which the application was filed;
21
Chapter 12D-9 F.A.C.
(e) With respect to issues involving the denial of a tax deferral, on or before the 30th
day following the mailing of the notification in writing of the denial of the deferral
application;
(f) With respect to exemption or classification claims relating to an exemption or
classification that is not reflected on the notice of property taxes, including late filed
exemption claims, on or before the 25th day following the mailing of the notice of
proposed property taxes, or on or before the 30th day following the mailing of the written
notification of the denial of the exemption or classification, whichever date is later; and
(g) With respect to penalties imposed for filing incorrect information relating to tax
deferrals for homestead, for recreational and commercial working waterfronts or for
affordable rental housing properties, within 30 days after the penalties are imposed.
(11) Late Filed Petitions.
(a) The board may not extend the time for filing a petition. The board is not authorized
to set and publish a deadline for late filed petitions. However, the failure to meet the
statutory deadline for filing a petition to the board does not prevent consideration of such a
petition by the board or special magistrate when the board or board designee determines
that the petitioner has demonstrated good cause justifying consideration and that the delay
will not, in fact, be harmful to the performance of board functions in the taxing process.
"Good cause" means the verifiable showing of extraordinary circumstances, as follows:
1. Personal, family, or business crisis or emergency at a critical time or for an extended
period of time that would cause a reasonable person's attention to be diverted from filing;
or
2. Physical or mental illness, infirmity, or disability that would reasonably affect the
petitioner's ability to timely file; or
3. Miscommunication with, or misinformation received from, the board clerk, property
appraiser, or their staff regarding the necessity or the proper procedure for filing that
would cause a reasonable person's attention to be diverted from timely filing; or
4. Any other cause beyond the control of the petitioner that would prevent a reasonably
prudent petitioner from timely filing.
(b) The board clerk shall accept but not schedule for hearing a petition submitted to the
board after the statutory deadline has expired, and shall submit the petition to the board or
board designee for good cause consideration if the petition is accompanied by a written
explanation for the delay in filing. Unless scheduled together or by the same notice, the
decision regarding good cause for late filing of the petition must be made before a hearing
is scheduled, and the parties shall be notified of such decision.
22
Chapter 12D-9 F.A.C.
(c) The board clerk shall forward a copy of completed but untimely filed petitions to
the property appraiser or tax collector at the time they are received or upon the
determination of good cause.
(d) The board is authorized to, but need not, require good cause hearings before good
cause determinations are made. The board or a board designee, which includes the board
legal counsel or a special magistrate, shall determine whether the petitioner has
demonstrated, in writing, good cause justifying consideration of the petition. If the board
or a board designee determines that the petitioner has demonstrated good cause, the board
clerk shall accept the petition for filing and so notify the petitioner and the property
appraiser or the tax collector.
(e) If the board or a board designee determines that the petitioner has not demonstrated
good cause, or if the petition is not accompanied by a written explanation for the delay in
filing, the board clerk shall notify the petitioner and the property appraiser or tax collector.
(f) A person who files a petition may timely file an action in circuit court to preserve
the right to proceed in circuit court. (Sections 193.155(8)(k), 194.036, 194.171(2), and
196.151, F.S.).
(12) Acknowledgement of Timely Filed Petitions. The board clerk shall accept all
completed petitions, as defined by statute and subsection (2) of this rule. Upon receipt of a
completed and filed petition, the board clerk shall provide to the petitioner an
acknowledgment of receipt of such petition and shall provide to the property appraiser or
tax collector a copy of the petition. If, in the petition, the petitioner requested a copy of the
property record card, the property appraiser shall forward a copy of the property record
card to the board clerk. The board clerk shall then provide to the petitioner a copy of the
property record card, along with the notice of hearing.
(13) The board clerk shall send the notice of hearing such that it will be received by the
petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled
appearance. The board clerk will have prima facie complied with the requirements of this
section if the notice was deposited in the U.S. mail thirty (30) days prior to the day of such
scheduled appearance.
(14) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.155,
194.011, 194.013, 194.032, 194.034, 194.036, 194.171, 195.022, 195.084, 196.151, 197.2425, 197.301,
200.069, 213.05 FS. History—New 3-30-10, Amended 11-1-12.
12D-9.016 Filing and Service.
(1) In construing these rules or any order of the board, special magistrate, or a board
designee, filing shall mean received by the board clerk during open hours or by the board,
special magistrate, or a board designee during a meeting or hearing.
23
Chapter 12D-9 F.A.C.
(2)(a) Any hand-delivered or mailed document received by the office of the board clerk
after close of business as determined by the board clerk shall be filed the next regular
business day.
(b) If the board clerk accepts documents filed by FAX or other electronic transmission,
documents received on or after 11:59:59 p.m. of the day they are due shall be filed the next
regular business day.
(c) Any document that is required to be filed, served, provided or made available may
be filed, served, provided or made available electronically, if the board and the board clerk
make such resources available, and no party is prejudiced.
(d) Local procedure may supersede provisions regarding the number of copies that must
be provided.
(3) When a party files a document with the board, other than the petition, that party
shall serve copies of the document to all parties in the proceeding. When a document is
filed that does not clearly indicate it has been provided to the other party, the board clerk,
board legal counsel, board members and special magistrates shall inform the party of the
requirement to provide to every party or shall exercise care to ensure that a copy is
provided to every party, and that no ex parte communication occurs.
(4) Any party who elects to file any document by FAX or other electronic transmission
shall be responsible for any delay, disruption, or interruption of the electronic signals and
accepts the full risk that the document may not be properly filed with the board clerk as a
result.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 195.022, 195.084, 213.05 FS. History—New 3-30-10.
12D-9.017 Ex Parte Communication Prohibition.
(1)(a) No participant, including the petitioner, the property appraiser, the board clerk,
the special magistrate, a member of a value adjustment board, or other person directly or
indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party
shall communicate with a member of the board or the special magistrate regarding the
issues in the case without the other party being present or without providing a copy of any
written communication to the other party.
(b) This rule shall not prohibit internal communications among the board clerk, board,
special magistrates, and board legal counsel, regarding internal operations of the board and
other administrative matters. The special magistrate is specifically authorized to
communicate with the board's legal counsel or board clerk on legal matters or other issues
regarding a petition.
(2) Any attempt by the property appraiser, tax collector, taxpayer or taxpayer's agent to
provide information or discuss issues regarding a petition without the presence of the
24
Chapter 12D-9 F.A.C.
opposing party before or after the hearing, with a member of the board or the special
magistrate shall be immediately placed on the record by the board member or special
magistrate.
(3) The ex parte communication shall not be considered by the board or the special
magistrate unless all parties have been notified about the ex parte communication, and no
party objects, and all parties have an opportunity during the hearing to cross-examine,
object, or otherwise address the communication.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035, 213.05 FS. History—New 3-30-10.
12D-9.018 Representation of the Taxpayer.
(1) A taxpayer has the right, at the taxpayer's own expense, to be represented by an
attorney or by an agent.
(2) The individual, agent, or legal entity that signs the petition becomes the agent of the
taxpayer for the purpose of serving process to obtain jurisdiction over the taxpayer for the
entire value adjustment board proceedings, including any appeals of a board decision by
the property appraiser or tax collector.
(3) The agent need not be a licensed individual or person with specific qualifications
and may be any person, including a family member, authorized by the taxpayer to
represent them before the value adjustment board.
(4) A petition filed by an unlicensed agent must also be signed by the taxpayer or
accompanied by a written authorization from the taxpayer.
(5) As used in this rule chapter, the term "licensed" refers to holding a license or
certification under Chapter 475, Part I or Part II, F.S., being a Florida certified public
accountant under Chapter 473, F.S., or membership in the Florida Bar.
(6) When duplicate petitions are filed on the same property, the board clerk shall
contact the owner and all petitioners to resolve the issue.
(7) The board clerk may require the use of an agent number to facilitate scheduling of
hearings as long as such use is not inconsistent with this rule.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.032, 194.034, 195.022, 195.084, 213.05, Chapters 473, 475, Parts 1 and II FS. History—New
3-30-10.
12D-9.019 Scheduling and Notice of a Hearing.
(1)(a) The board clerk shall prepare a schedule of appearances before the board or
special magistrates based on timely filed petitions, and shall notify each petitioner of the
scheduled time of appearance. The board clerk shall simultaneously notify the property
appraiser or tax collector. The board clerk may electronically send this notification to the
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petitioner, if the petitioner indicates on his or her petition this means of communication for
receiving notices, materials, and communications.
(b) When scheduling hearings, the board clerk shall consider:
1. The anticipated amount of time if indicated on the petition;
2. The experience of the petitioner;
3. The complexity of the issues or the evidence to be presented;
4. The number of petitions/parcels to be heard at a single hearing;
5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a
single petitioner on the same day; and
6. The likelihood of withdrawals, cancellations of hearings or failure to appear.
(c) Upon request of a party, the board clerk shall consult with the petitioner and the
property appraiser or tax collector to ensure that, within the board clerk's judgment, an
adequate amount of time is provided for presenting and considering evidence.
(2) No hearing shall be scheduled related to valuation issues prior to completion by the
governing body of each taxing authority of the public hearing on the tentative budget and
proposed millage rate.
(3)(a) The notice of hearing before the value adjustment board shall be in writing, and
shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner
requested by the petitioner on Form DR-486, so that the notice shall be received by the
petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled
appearance. The Form DR-486 series is adopted and incorporated by reference in Rule
12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section
and shall be subject to approval by the department. The department provides Form DR-481
as a format for the form of such notice. Form DR-481 is adopted and incorporated by
reference in Rule 12D-16.002, F.A.C. The notice shall include these elements:
1. The parcel number, account number or legal address of all properties being heard at
the scheduled hearing;
2. The type of hearing scheduled;
3. The date and time of the scheduled hearing;
4. The time reserved, or instructions on how to obtain this information;
5. The location of the hearing, including the hearing room number if known, together
with board clerk contact information including office address and telephone number, for
petitioners to request assistance in finding hearing rooms;
6. Instructions on how to obtain a list of the potential special magistrates for the type of
petition in question;
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Chapter 12D-9 F.A.C.
7. A statement of the petitioner's right to participate in the exchange of evidence with
the property appraiser;
8. A statement that the petitioner has the right to reschedule the hearing one time by
making a written request to the board clerk at least five calendar days before the hearing;
9. Instructions on bringing copies of evidence;
10. Any information necessary to comply with federal or state disability or accessibility
acts; and
11. Information regarding where the petitioner may obtain a copy of the uniform rules
of procedure.
(b) If the petitioner has requested a copy of the property record card, it shall be sent no
later than the time at which the notice of hearing is sent.
(4)(a) The petitioner may reschedule the hearing without good cause one time by
submitting a written request to the board clerk no fewer than five (5) calendar days before
the scheduled appearance. To calculate the five (5) days, the petitioner shall use calendar
days and shall not include the day of the hearing in the calculation, and shall count
backwards from the day of the hearing. The last day of the period so computed shall be
included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall
run until the end of the next previous day which is neither a Saturday, Sunday, or legal
holiday.
(b) A petitioner may request a rescheduling of a hearing for good cause by submitting a
written request to the board clerk before the scheduled appearance or as soon as
practicable. A rescheduling for good cause shall not be treated as the one time
rescheduling to which a petitioner has a right upon timely request under Section
194.032(2), F.S. Reasons for "good cause" that a board clerk or board designee may
consider in providing for a rescheduling are:
1. Petitioner is scheduled for a value adjustment board hearing for the same time in
another jurisdiction;
2. Illness of the petitioner or a family member;
3. Death of a family member;
4. The taxpayer's hearing does not begin within a reasonable time of their scheduled
hearing time; or
5. Other reasons beyond the control of the petitioner.
(c) The property appraiser or tax collector may submit a written request to the board
clerk to reschedule the hearing, and must provide a copy of the request to the petitioner. If
there is a conflict, such as the attorney or staff needs to attend two different hearings which
are scheduled at the same time, the property appraiser or tax collector may request a
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Chapter 12D-9 F.A.C.
reschedule.
(5) A request to reschedule the hearing made by the petitioner fewer than five calendar
days before the scheduled hearing may be made only for an emergency when good cause is
shown. Such a request shall be made to the board clerk who shall forward the request to
the board or a board designee, which includes the board clerk, board legal counsel or a
special magistrate.
(a) If the board or a board designee determines that the request does not show good
cause, the request will be denied and the board may proceed with the hearing as scheduled.
(b) If the board or a board designee determines that the request demonstrates good
cause, the request will be granted. In that event, the board clerk will issue a notice of
hearing with the new hearing date, which shall be the earliest date that is convenient for all
parties.
(c) The board clerk shall give appropriate notice to the petitioner of the determination
as to good cause. Form DR-485WCN is designated and may be used for this purpose.
Form DR-485WCN is adopted and incorporated by reference in Rule 12D-16.002, F.A.C.
The board clerk shall also appropriately notify the property appraiser or tax collector.
(d) When rescheduling hearings under this rule subsection or subsection (4) above, if
the parties are unable to agree on an earlier date, the board clerk is authorized to schedule
the hearing and send a notice of such hearing by regular or certified U.S. mail or personal
delivery, or in the manner requested by the petitioner on the petition Form DR-486, so that
the notice shall be received by the petitioner no less than twenty-five (25) calendar days
prior to the day of such scheduled appearance. The board clerk is responsible for notifying
the parties of any rescheduling.
(6) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be
computed from the new hearing date, if time permits.
(7)(a) If a petitioner's hearing does not commence as scheduled, the board clerk is
authorized to determine good cause exists to reschedule a petition.
(b) In no event shall a petitioner be required to wait more than a reasonable time from
the scheduled time to be heard. A reasonable time shall not exceed four hours. The board
clerk is authorized to find that a reasonable time has elapsed based on other commitments,
appointments or hearings of the petitioner, lateness in the day, and other hearings waiting
to be heard earlier than the petitioner's hearing with the board or special magistrate. If his
or her petition has not been heard within a reasonable time, the petitioner may request to
be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner
is not heard, the board clerk shall find good cause is present and shall reschedule the
petitioner's hearing.
(c) A petitioner is not required to wait any length of time as a prerequisite to filing an
action in circuit court.
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Chapter 12D-9 F.A.C.
(8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 195.022, 213.05 FS. History—New 3-30-10, Amended 9-26-11.
12D-9.020 Exchange of Evidence.
(1) The petitioner has the option of participating in an exchange of evidence with the
property appraiser. If the petitioner chooses not to participate in the evidence exchange, the
petitioner may still present evidence for consideration by the board or the special
magistrate. However, as described in this section, if the property appraiser asks in writing
for specific evidence before the hearing in connection with a filed petition, and the
petitioner has this evidence and knowingly refuses to provide it to the property appraiser a
reasonable time before the hearing, the evidence cannot be presented by the petitioner or
accepted for consideration by the board or special magistrate. Reasonableness shall be
determined by whether the material can be reviewed, investigated, and responded to or
rebutted in the time frame remaining before the hearing. These requirements are more
specifically described in subsection (8) of this rule and in paragraphs 12D-9.025(4)(a) and
(f), F.A.C.
(2)(a) If the petitioner chooses to participate in an exchange of evidence with the
property appraiser, at least fifteen (15) days before the hearing, the petitioner shall provide
the property appraiser with a list and summary of evidence to be presented at the hearing
accompanied by copies of documentation to be presented at the hearing. To calculate the
fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the
hearing in the calculation, and shall count backwards from the day of the hearing.
(b) If the petitioner chooses to participate in an exchange of evidence with the property
appraiser and he or she shows good cause to the board clerk for not being able to meet the
fifteen (15) day requirement and the property appraiser is unwilling to agree to a different
timing of the exchange, the board clerk is authorized to reschedule the hearing to allow for
the exchange of evidence to occur.
(c) No later than seven (7) days before the hearing, if the property appraiser receives
the petitioner's documentation and if requested in writing by the petitioner, the property
appraiser shall provide the petitioner with a list and summary of evidence to be presented
at the hearing accompanied by copies of documentation to be presented by the property
appraiser at the hearing. The evidence list must contain the property record card if
provided by the board clerk. To calculate the seven (7) days, the property appraiser shall
use calendar days and shall not include the day of the hearing in the calculation, and shall
count backwards from the day of the hearing.
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Chapter 12D-9 F.A.C.
(d) The last day of the period so computed shall be included unless it is a Saturday,
Sunday, or legal holiday, in which event the period shall run until the end of the next
previous day which is neither a Saturday, Sunday, or legal holiday.
(3)(a) If the petitioner does not provide the information to the property appraiser at least
fifteen (15) days prior to the hearing pursuant to paragraph (2)(a), the property appraiser
need not provide the information to the petitioner pursuant to paragraph (2)(c).
(b) If the property appraiser does not provide the information within the time required
by paragraph (2)(c), the hearing shall be rescheduled to allow the petitioner additional time
to review the property appraiser's evidence.
(4) By agreement of the parties the evidence exchanged in subsection (2) shall be
delivered by regular or certified U.S. mail, personal delivery, overnight mail, FAX or
email. The petitioner and property appraiser may agree to a different timing and method of
exchange. "Provided" means received by the party not later than the time frame provided
in this rule section. If either party does not designate a desired manner for receiving
information in the evidence exchange, the information shall be provided by U.S. mail. The
property appraiser shall provide the information at the address listed on the petition form
for the petitioner.
(5) Level of detail on evidence summary: The summary pursuant to subsection (2) shall
be sufficiently detailed as to reasonably inform a party of the general subject matter of the
witness' testimony, and the name and address of the witness.
(6) Hearing procedures: Neither the board nor the special magistrate shall take any
general action regarding compliance with this section, but any action on each petition shall
be considered on a case by case basis. Any action shall be based on a consideration of
whether there has been a substantial noncompliance with this section, and shall be taken at
a scheduled hearing and based on evidence presented at such hearing. "General action"
means a prearranged course of conduct not based on evidence received in a specific case at
a scheduled hearing on a petition.
(7) A property appraiser shall not use at a hearing evidence that was not supplied to the
petitioner as required. The remedy for such noncompliance shall be a rescheduling of the
hearing to allow the petitioner an opportunity to review the information of the property
appraiser.
(8) No petitioner may present for consideration, nor may a board or special magistrate
accept for consideration, testimony or other evidentiary materials that were specifically
requested of the petitioner in writing by the property appraiser in connection with a filed
petition, of which the petitioner had knowledge and denied to the property appraiser. Such
evidentiary materials shall be considered timely if provided to the property appraiser no
later than fifteen (15) days before the hearing in accordance with the exchange of evidence
rules in this section. If provided to the property appraiser less than fifteen (15) days before
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the hearing, such materials shall be considered timely if the board or special magistrate
determines they were provided a reasonable time before the hearing, as described in
paragraph 12D-9.025(4)(f), F.A.C. A petitioner's ability to introduce the evidence,
requested of the petitioner in writing by the property appraiser, is lost if not provided to the
property appraiser as described in this paragraph. This provision does not preclude rebuttal
evidence that was not specifically requested of the petitioner by the property appraiser.
(9) As the trier of fact, the board or special magistrate may independently rule on the
admissibility and use of evidence. If the board or special magistrate has any questions
relating to the admissibility and use of evidence, the board or special magistrate should
consult with the board legal counsel. The basis for any ruling on admissibility of evidence
must be reflected in the record.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.074,
194.011, 194.015, 194.032, 194.034, 194.035, 195.022, 195.084, 200.069, 213.05 FS. History—New 3-30-
10.
12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as
Correct; Non-Appearance; Summary Disposition of Petitions.
(1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR-
485WI is prescribed by the department for such purpose; however, other written or
electronic means may be used. Form DR-485WI is adopted and incorporated by reference
in Rule 12D-16.002, F.A.C. Form DR-485WI shall indicate the reason for the withdrawal
as one of the following:
(a) Petitioner agrees with the determination of the property appraiser or tax collector;
(b) Petitioner and property appraiser or tax collector have reached a settlement of the
issues;
(c) Petitioner does not agree with the decision or assessment of the property appraiser
or tax collector but no longer wishes to pursue a remedy through the value adjustment
board process; or
(d) Other specified reason.
(2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from
the petitioner and there shall be no further proceeding on the matter.
(3) If a property appraiser or tax collector agrees with a petition challenging a decision
to deny an exemption, classification, portability assessment difference transfer, or deferral,
the property appraiser or tax collector shall issue the petitioner a notice granting said
exemption, classification, portability assessment difference transfer, or deferral and shall
file with the board clerk a notice that the petition was acknowledged as correct. The board
clerk shall cancel the hearing upon receiving the notice of acknowledgement and there
shall be no further proceeding on the matter acknowledged as correct.
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Chapter 12D-9 F.A.C.
(4) If parties do not file a notice of withdrawal or notice of acknowledgement but
indicate the same at the hearing, the board or special magistrate shall so state on the
hearing record and shall not proceed with the hearing and shall not issue a decision. If a
petition is withdrawn or acknowledged as correct under subsection (1), (2), or (3), or
settlement is reached and filed by the parties, at any time before a recommended decision
or final board decision is issued, the board, special magistrate or clerk need not issue such
decision. The board clerk shall list and report all withdrawals, settlements,
acknowledgements of correctness as withdrawn or settled petitions. Settled petitions shall
include those acknowledged as correct by the property appraiser or tax collector.
(5) For all withdrawn or settled petitions, a special magistrate shall not produce a
recommended decision and the board shall not produce a final decision.
(6) When a petitioner does not appear by the commencement of a scheduled hearing
and the petitioner has not indicated a desire to have their petition heard without their
attendance and a good cause request is not pending, the board or the special magistrate
shall not commence or proceed with the hearing and shall produce a decision or
recommended decision as described in this section. If the petitioner makes a good cause
request before the decision, if no special magistrate is used, or recommended decision, if a
special magistrate is used, is issued, the board or board designee shall rule on the good
cause request before determining that the decision or recommended decision should be set
aside and that the hearing should be rescheduled, or that the board or special magistrate
should issue the decision or recommended decision.
(7) When a petitioner does not appear by the commencement of a scheduled hearing
and a good cause request is pending, the board or board designee shall rule on the good
cause request before determining that the hearing should be rescheduled or that the board
or special magistrate should issue a decision or recommended decision.
(a) If the board or board designee finds good cause for the petitioner's failure to appear,
the board clerk shall reschedule the hearing.
(b) If the board or board designee does not find good cause for the petitioner's failure to
appear, the board or special magistrate shall issue a decision or recommended decision.
(8) Decisions issued under subsection (6) or subsection (7) shall not be treated as
withdrawn or settled petitions and shall contain:
(a) A finding of fact that the petitioner did not appear at the hearing and did not state
good cause; and
(b) A conclusion of law that the relief is denied and the decision is being issued in order
that any right the petitioner may have to bring an action in circuit court is not impaired.
(9) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
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Chapter 12D-9 F.A.C.
Rulemaking Authority 194.011(5), 194.034(1), 194.034, 195.027(1) FS. Law Implemented 193.155,
194.011, 194.032, 194.037, 213.05 FS. History—New 3-30-10.
12D-9.022 Disqualification or Recusal of Special Magistrates or Board
Members.
(1) If either the petitioner or the property appraiser communicates a reasonable belief
that a special magistrate does not possess the statutory qualifications in accordance with
Sections 194.035 and 475.611(1)(h) and (i), F.S., to conduct a particular proceeding, the
basis for that belief shall be included in the record of the proceeding or submitted prior to
the hearing in writing to the board legal counsel.
(2)(a) Upon review, if the board or its legal counsel determines that the original special
magistrate does not meet the statutory requirements and qualifications, the board or legal
counsel shall enter into the record an instruction to the board clerk to reschedule the
petition before a different special magistrate to hear or rehear the petition without
considering actions that may have occurred during any previous hearing.
(b) Upon review, if the board or its legal counsel determines that the special magistrate
does meet the statutory requirements and qualifications, such determination shall be issued
in writing and placed in the record, and the special magistrate will conduct the hearing, or,
if a hearing was already held, the recommended decision will be forwarded to the board in
accordance with these rules.
(3) Board members and special magistrates shall recuse themselves from hearing a
petition when they have a conflict of interest or an appearance of a conflict of interest.
(4)(a) If either the petitioner or the property appraiser communicates a reasonable belief
that a board member or special magistrate has a bias, prejudice or conflict of interest, the
basis for that belief shall be stated in the record of the proceeding or submitted prior to the
hearing in writing to the board legal counsel.
(b) If the board member or special magistrate agrees with the basis stated in the record,
the board member or special magistrate shall recuse himself or herself on the record. A
special magistrate who recuses himself or herself shall close the hearing on the record and
notify the board clerk of the recusal. Upon a board member's recusal, the hearing shall go
forward if there is a quorum. Upon a special magistrate's recusal, or a board member's
recusal that results in a quorum not being present, the board clerk shall reschedule the
hearing.
(c) If the board member or special magistrate questions the need for recusal, the board
member or special magistrate shall request an immediate determination on the matter from
the board's legal counsel.
(d) Upon review, if the board legal counsel:
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Chapter 12D-9 F.A.C.
1. Determines that a recusal is necessary, the board member or special magistrate shall
recuse himself or herself and the board clerk shall reschedule the hearing; or
2. Is uncertain whether recusal is necessary, the board member or special magistrate
shall recuse himself or herself and the board clerk shall reschedule the hearing; or
3. Determines the recusal is unnecessary, the board legal counsel shall set forth the
basis upon which the request was not based on sufficient facts or reasons.
(e) In a rescheduled hearing, the board or special magistrate shall not consider any
actions that may have occurred during any previous hearing on the same petition.
(5) A rescheduling for disqualification or recusal shall not be treated as the one time
rescheduling to which a petitioner has a right upon timely request under Section
194.032(2), F.S.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 213.05, 475.611, FS. History New 3-30-10.
12D-9.023 Hearings Before Board or Special Magistrates.
(1) Hearing rooms, office space, computer systems, personnel, and other resources used
for any of the board's functions shall be controlled by the board through the board clerk of
the value adjustment board. The board clerk shall perform his or her duties in a manner to
avoid the appearance of a conflict of interest. The board clerk shall not use the resources of
the property appraiser's or tax collector's office and shall not allow the property appraiser
or tax collector to control or influence any part of the value adjustment board process.
(2) Boards and special magistrates shall adhere as closely as possible to the schedule of
hearings established by the board clerk but must ensure that adequate time is allowed for
parties to present evidence and for the board or special magistrate to consider the admitted
evidence. If the board or special magistrate determines from the petition form that the
hearing has been scheduled for less time than the petitioner requested on the petition, the
board or special magistrate must consider whether the hearing should be extended or
continued to provide additional time.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.022, 195.084, 213.05 FS. History—New 3-30-10.
12D-9.024 Procedures for Commencement of a Hearing.
(1) If all parties are present and the petition is not withdrawn or settled, a hearing on the
petition shall commence.
(2) The hearing shall be open to the public.
(3) Upon the request of either party, a special magistrate shall swear in all witnesses in
that proceeding on the record. Upon such request and if the witness has been sworn in
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Chapter 12D-9 F.A.C.
during an earlier hearing, it shall be sufficient for the special magistrate to remind the
witness that he or she is still under oath.
(4) Before or at the start of the hearing, the board, the board's designee or the special
magistrate shall give a short overview verbally or in writing of the rules of procedure and
any administrative issues necessary to conduct the hearing.
(5) Before or at the start of the hearing, unless waived by the parties, the board or
special magistrate shall make an opening statement or provide a brochure or taxpayer
information sheet that:
(a) States the board or special magistrate is an independent, impartial, and unbiased
hearing body or officer, as applicable;
(b) States the board or special magistrate does not work for the property appraiser or
tax collector, is independent of the property appraiser or tax collector, and is not
influenced by the property appraiser or tax collector;
(c) States the hearing will be conducted in an orderly, fair, and unbiased manner;
(d) States that the law does not allow the board or special magistrate to review any
evidence unless it is presented on the record at the hearing or presented upon agreement of
the parties while the record is open; and
(e) States that the law requires the board or special magistrate to evaluate the relevance
and credibility of the evidence in deciding the results of the petition.
(6) The board or special magistrate shall ask the parties if they have any questions
regarding the verbal or written overview of the procedures for the hearing.
(7) After the opening statement, and clarification of any questions with the parties, the
board or special magistrate shall proceed with the hearing. The property appraiser shall
indicate for the record his or her determination of just value, classified use value, tax
exemption, property classification, or "portability" assessment difference, or deferral or
penalties. Under subsection 194.301(1), F.S., in a hearing on just, classified use, or
assessed value, the first issue to be considered is whether the property appraiser establishes
a presumption of correctness for the assessment. The property appraiser shall present
evidence on this issue first.
(8) If at any point in a hearing or proceeding the petitioner withdraws the petition or the
parties agree to settlement, the petition becomes a withdrawn or settled petition and the
hearing or proceeding shall end. The board or special magistrate shall state or note for the
record that the petition is withdrawn or settled, shall not proceed with the hearing, shall not
consider the petition, and shall not produce a decision or recommended decision.
(9)(a) If the petitioner does not appear by the commencement of a scheduled hearing,
the board or special magistrate shall not commence the hearing and shall proceed under the
requirements set forth in subsection 12D-9.021(6), F.A.C., unless:
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Chapter 12D-9 F.A.C.
1. The petition is on a "portability" assessment difference transfer in which the previous
homestead is the subject of the petition and is located in a county other than the county
where the new homestead is located. Requirements specific to hearings on such petitions
are set forth in subsection 12D-9.028(6), F.A.C.; or
2. The petitioner has indicated that he or she does not wish to appear at the hearing, but
would like for the board or special magistrate to consider evidence submitted by the
petitioner.
(b) A petitioner who has indicated that he or she does not wish to appear at the hearing,
but would like for the board or special magistrate to consider his or her evidence, shall
submit his or her evidence to the board clerk and property appraiser before the hearing.
The board clerk shall:
1. Keep the petitioner's evidence as part of the petition file;
2. Notify the board or special magistrate before or at the hearing that the petitioner has
indicated he or she will not appear at the hearing, but would like for the board or special
magistrate to consider his or her evidence at the hearing; and
3. Give the evidence to the board or special magistrate at the beginning of the hearing.
(10) If the property appraiser or tax collector does not appear by the commencement of
a scheduled hearing, except a good cause hearing, the board or special magistrate shall
state on the record that the property appraiser or tax collector did not appear at the hearing.
Then, the board or special magistrate shall request the petitioner to state for the record
whether he or she wants to have the hearing rescheduled or wants to proceed with the
hearing without the property appraiser or tax collector. If the petitioner elects to have the
hearing rescheduled, the board clerk shall reschedule the hearing. If the petitioner elects to
proceed with the hearing without the property appraiser or tax collector, the board or
special magistrate shall proceed with the hearing and shall produce a decision or
recommended decision.
(11) In any hearing conducted without one of the parties present, the board or special
magistrate must take into consideration the inability of the opposing party to cross-
examine the non-appearing party in determining the sufficiency of the evidence of the non-
appearing party.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.022, 195.084, 213.05 FS. History—New 3-30-10.
12D-9.025 Procedures for Conducting a Hearing; Presentation of
Evidence; Testimony of Witnesses.
(1) As part of administrative reviews, the board or special magistrate must:
(a) Review the evidence presented by the parties;
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(b) Determine whether the evidence presented is admissible;
(c) Admit the evidence that is admissible, and identify the evidence presented to
indicate that it is admitted or not admitted; and
(d) Consider the admitted evidence.
(2)(a) In these rules, the term "admitted evidence" means evidence that has been
admitted into the record for consideration by the board or special magistrate. Board and
special magistrate proceedings are not controlled by strict rules of evidence and procedure.
Formal rules of evidence shall not apply, but fundamental due process shall be observed
and shall govern the proceedings.
(b) For administrative reviews, "relevant evidence" is evidence that is reasonably
related, directly or indirectly, to the statutory criteria that apply to the issue under review.
This description means the evidence meets or exceeds a minimum level of relevance
necessary to be admitted for consideration, but does not necessarily mean that the evidence
has sufficient relevance to legally justify a particular conclusion.
(c) Rebuttal evidence is relevant evidence used solely to disprove or contradict the
original evidence presented by an opposing party.
(d) As the trier of fact, the board or special magistrate may independently rule on the
admissibility and use of evidence. If the board or special magistrate has any questions
relating to the admissibility and use of evidence, the board or special magistrate should
consult with the board legal counsel. The basis for any ruling on admissibility of evidence
must be reflected in the record. The special magistrate may delay ruling on the question
during the hearing and consult with board legal counsel after the hearing.
(3)(a) In a board or special magistrate hearing, the petitioner is responsible for
presenting relevant and credible evidence in support of his or her belief that the property
appraiser's determination is incorrect. The property appraiser is responsible for presenting
relevant and credible evidence in support of his or her determination.
(b) Under Section 194.301, F.S., "preponderance of the evidence" is the standard of
proof that applies in assessment challenges. The "clear and convincing evidence" standard
of proof no longer applies, starting with 2009 assessments. 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.
(4)(a) No evidence shall be considered by the board or special magistrate except when
presented and admitted during the time scheduled for the petitioner's hearing, or at a time
when the petitioner has been given reasonable notice. The petitioner may still present
evidence if he or she does not participate in the evidence exchange. However, if the
property appraiser asks in writing for specific evidence before the hearing in connection
with a filed petition, and the petitioner has this evidence and refuses to provide it to the
property appraiser, the evidence cannot be presented by the petitioner or accepted for
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consideration by the board or special magistrate. These requirements are more specifically
described in paragraph (f) below.
(b) If a party submits evidence to the board clerk prior to the hearing, the board or
special magistrate shall not review or consider such evidence prior to the hearing.
(c) In order to be reviewed by the board or special magistrate, any evidence filed with
the board clerk shall be brought to the hearing by the party. This requirement shall not
apply where:
1. A petitioner does not appear at a hearing on a "portability" assessment difference
transfer petition in which the previous homestead is the subject of the petition and is
located in a county other than the county where the new homestead is located.
Requirements specific to hearings on such petitions are set forth in subsection 12D-
9.028(6), F.A.C.; or
2. A petitioner has indicated that he or she does not wish to appear at the hearing but
would like for the board or special magistrate to consider evidence submitted by the
petitioner.
(d) A petitioner who has indicated that he or she does not wish to appear at the hearing,
but would like for the board or special magistrate to consider his or her evidence, shall
submit his or her evidence to the board clerk before the hearing. The board clerk shall:
1. Keep the petitioner's evidence as part of the petition file;
2. Notify the board or special magistrate before or at the hearing that the petitioner has
indicated he or she will not appear at the hearing, but would like for the board or special
magistrate to consider his or her evidence at the hearing; and
3. Give the evidence to the board or special magistrate at the beginning of the hearing.
(e) The board clerk may provide an electronic system for the filing and retrieval of
evidence for the convenience of the parties, but such evidence shall not be considered part
of the record and shall not be reviewed by the board or special magistrate until presented at
a hearing. Any exchange of evidence should occur between the parties and such evidence
is not part of the record until presented by the offering party and deemed admissible at the
hearing.
(01. No petitioner shall present for consideration, nor shall the board or special
magistrate accept for consideration, testimony or other evidentiary materials that were
specifically requested of the petitioner in writing by the property appraiser in connection
with a filed petition, of which the petitioner had knowledge and denied to the property
appraiser. Such evidentiary materials shall be considered timely if provided to the property
appraiser no later than fifteen (15) days before the hearing in accordance with the
exchange of evidence rules in Rule 12D-9.020, F.A.C., and, if provided to the property
appraiser less than fifteen (15) days before the hearing, shall be considered timely if the
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board or special magistrate determines they were provided a reasonable time before the
hearing. A petitioner's ability to introduce the evidence, requested of the petitioner in
writing by the property appraiser, is lost if not provided to the property appraiser as
described in this paragraph. This provision does not preclude rebuttal evidence that was
not specifically requested of the petitioner by the property appraiser. For purposes of this
rule and Rule 12D-9.020, F.A.C., reasonableness shall be assumed if the property
appraiser does not object. Otherwise, reasonableness shall be determined by whether the
material can be reviewed, investigated, and responded to or rebutted in the time frame
remaining before the hearing. If a petitioner has acted in good faith and not denied evidence
to the property appraiser prior to the hearing, as provided by Section 194.034(1)(d), F.S., but
wishes to submit evidence at the hearing which is of a nature that would require
investigation or verification by the property appraiser, then the special magistrate may allow
the hearing to be recessed and, if necessary, rescheduled so that the property appraiser may
review such evidence.
2. A property appraiser shall not present undisclosed evidence that was not supplied to
the petitioner as required under the evidence exchange rule, Rule 12D-9.020, F.A.C. The
remedy for such noncompliance shall be a rescheduling of the hearing to allow the
petitioner an opportunity to review the information of the property appraiser.
(5) When testimony is presented at a hearing, each party shall have the right to cross-
examine any witness.
(6)(a) By agreement of the parties entered in the record, the board or special magistrate
may leave the record open and postpone completion of the hearing to a date certain to
allow a party to collect and provide additional relevant and credible evidence. Such
postponements shall be limited to instances where, after completing original presentations
of evidence, the parties agree to the collection and submittal of additional, specific factual
evidence for consideration by the board or special magistrate. In lieu of completing the
hearing, upon agreement of the parties the board or special magistrate is authorized to
consider such evidence without further hearing.
(b) If additional hearing time is necessary, the hearing must be completed at the date,
place, and time agreed upon for presenting the additional evidence to the board or special
magistrate for consideration.
(c) The following limitations shall apply if the property appraiser seeks to present
additional evidence that was unexpectedly discovered and that would increase the
assessment.
1. The board or special magistrate shall ensure that such additional evidence is limited
to a correction of a factual error discovered in the physical attributes of the petitioned
property; a change in the property appraiser's judgment is not such a correction and shall
not justify an increase in the assessment.
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2. A notice of revised proposed assessment shall be made and provided to the petitioner
in accordance with the notice provisions set out in Florida Statutes for notices of proposed
property taxes.
3. A new hearing shall be scheduled and notice of the hearing shall be sent to the
petitioner along with a copy of the revised property record card if requested.
4. The evidence exchange procedures in Rule 12D-9.020, F.A.C., shall be available.
5. The back assessment procedure in Section 193.092, F.S., shall be used for any
assessment already certified.
(7)(a) The board or special magistrate shall receive, identify for the record, and retain
all exhibits presented during the hearing and send them to the board clerk along with the
recommended decision or final decision. Upon agreement of the parties, the board clerk is
authorized to make an electronic representation of evidence that is difficult to store or
maintain.
(b) The board or special magistrate shall have the authority, at a hearing, to ask
questions at any time of either party, the witnesses, or board staff. When asking questions,
the board or special magistrate shall not show bias for or against any party or witness. The
board or special magistrate shall limit the content of any question asked of a party or
witness to matters reasonably related, directly or indirectly, to matters already in the
record.
(c) Representatives of interested municipalities may be heard as provided in Section
193.116, F.S.
(8) Unless a board or special magistrate determines that additional time is necessary,
the board or special magistrate shall conclude all hearings at the end of the time scheduled
for the hearing. If a hearing is not concluded by the end of the time scheduled, the board or
special magistrate shall determine the amount of additional time needed to conclude the
hearing.
(a) If the board or special magistrate determines that the amount of additional time
needed to conclude the hearing would not unreasonably disrupt other hearings, the board
or special magistrate is authorized to proceed with conclusion of the hearing.
(b) If the board or special magistrate determines that the amount of additional time
needed to conclude the hearing would unreasonably disrupt other hearings, the board or
special magistrate shall so state on the record and shall notify the board clerk to reschedule
the conclusion of the hearing to a time as scheduled and noticed by the board clerk.
(9) The board or special magistrate shall not be required to make, at any time during a
hearing, any oral or written finding, conclusion, decision, or reason for decision. The board
or special magistrate has the discretion to determine whether to make such determinations
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during a hearing or to consider the petition and evidence further after the hearing and
then make such determinations.
(10) For purposes of reporting board action on decisions and on the notice of tax
impact, the value as reflected on the initial roll shall mean the property appraiser's
determination as presented at the commencement of the hearing or as reduced by the
property appraiser during the hearing, but before a decision by the board or a
recommended decision by the special magistrate. See Rule 12D-9.038, F.A.C.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.092,
194.011, 194.032, 194.034, 195.022, 195.084, 213.05 FS. History—New 3-30-10.
12D-9.026 Procedures for Conducting a Hearing by Electronic Media.
(1) Hearings conducted by electronic media shall occur only under the conditions set
forth in this vile section.
(a) The board must approve and have available the necessary equipment and
procedures.
(b) The special magistrate, if one is used, must agree in each case to the electronic
hearing.
(c) The board must reasonably accommodate parties that have hardship or lack
necessary equipment or ability to access equipment. The board must provide a physical
location at which a party may appear, if requested.
(2) For any hearing conducted by electronic media, the board shall ensure that all
equipment is adequate and functional for allowing clear communication among the
participants and for creating the hearing records required by law. The board procedures
shall specify the time period within which a party must request to appear at a hearing by
electronic media.
(3) Consistent with board equipment and procedures:
(a) Any party may request to appear at a hearing before a board or special magistrate,
using telephonic or other electronic media. If the board or special magistrate allows a party
to appear by telephone, all members of the board in the hearing or the special magistrate
must be physically present in the hearing room. Unless required by other provisions of
state or federal law, the board clerk need not comply with such a request if such telephonic
or electronic media are not reasonably available.
(b) The parties must also all agree on the methods for swearing witnesses, presenting
evidence, and placing testimony on the record. Such methods must comply with the
provisions of this rule chapter. The agreement of the parties must include which parties
must appear by telephonic or other electronic media, and which parties will be present in
the hearing room.
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(4) Such hearings must be open to the public either by providing the ability for
interested members of the public to join the hearing electronically or to monitor the
hearing at the location of the board or special magistrate.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 195.035, 195.022, 195.084, 213.05 FS. History—New 3-30-10.
12D-9.027 Process of Administrative Review.
(1) This section sets forth the sequence of general procedural steps for administrative
reviews. This order of steps applies to: the consideration of evidence, the development of
conclusions, and the production of written decisions. The board or special magistrate shall
follow this general sequence in order to fulfill the procedural requirements of Section
194.301, F.S. The following subsections set forth the steps for administrative reviews of:
(a) Just valuations in subsection (2);
(b) Classified use valuations, and assessed valuations of limited increase property, in
subsection (3); and
(c) Exemptions, classifications, and portability assessment transfers in subsection (4).
(2) In administrative reviews of the just valuation of property, the board or special
magistrate shall follow this sequence of general procedural steps:
(a) Determine whether the property appraiser established a presumption of correctness
for the assessment, and determine whether the property appraiser's just valuation
methodology is appropriate. The presumption of correctness is not established unless the
admitted evidence proves by a preponderance of the evidence that the property appraiser's
just valuation methodology complies with Section 193.011, F.S., and professionally
accepted appraisal practices, including mass appraisal standards, if appropriate.
(b)1. In administrative reviews of just valuations, if the property appraiser establishes a
presumption of correctness, determine whether the admitted evidence proves by a
preponderance of the evidence that:
a. The property appraiser's just valuation does not represent just value; or
b. The property appraiser's just valuation is arbitrarily based on appraisal practices that
are different from the appraisal practices generally applied by the property appraiser to
comparable property within the same county.
2. If one or both of the conditions in subparagraph (b)1. above are determined to exist,
the property appraiser's presumption of correctness is overcome.
3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
whether the hearing record contains competent, substantial evidence of just value which
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cumulatively meets the criteria of Section 193.011, F.S., and professionally accepted
appraisal practices.
a. If the hearing record contains competent, substantial evidence for establishing a
revised just value, the board or an appraiser special magistrate shall establish a revised just
value based only upon such evidence. In establishing a revised just value, the board or
special magistrate is not restricted to any specific value offered by one of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
just value, the board or special magistrate shall remand the assessment to the property
appraiser with appropriate directions for establishing just value.
4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (b)1. above, the
assessment stands.
(3) In administrative reviews of the classified use valuation of property or
administrative reviews of the assessed valuation of limited increase property, the board or
special magistrate shall follow this sequence of general procedural steps:
(a) Identify the statutory criteria that apply to the classified use valuation of the
property or to the assessed valuation of limited increase property, as applicable.
(b) Determine whether the property appraiser established a presumption of correctness
for the assessment, and determine whether the property appraiser's classified use or
assessed valuation methodology is appropriate. The presumption of correctness is not
established unless the admitted evidence proves by a preponderance of the evidence that
the property appraiser's valuation methodology complies with the statutory criteria that
apply to the classified use valuation or assessed valuation, as applicable, of the petitioned
property.
(c)1. In administrative reviews of classified use valuations, if the property appraiser
establishes a presumption of correctness, determine whether the admitted evidence proves
by a preponderance of the evidence that:
a. The property appraiser's classified use valuation does not represent classified use
value; or
b. The property appraiser's classified use valuation is arbitrarily based on classified use
valuation practices that are different from the classified use valuation practices generally
applied by the property appraiser to comparable property of the same property
classification within the same county.
2. If one or both of the conditions in subparagraph (c)1. above are determined to exist,
the property appraiser's presumption of correctness is overcome.
3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
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whether the hearing record contains competent, substantial evidence of classified use value
which cumulatively meets the statutory criteria that apply to the classified use valuation of
the petitioned property.
a. If the hearing record contains competent, substantial evidence for establishing a
revised classified use value, the board or an appraiser special magistrate shall establish a
revised classified use value based only upon such evidence. In establishing a revised
classified use value, the board or special magistrate is not restricted to any specific value
offered by one of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
classified use value, the board or special magistrate shall remand the assessment to the
property appraiser with appropriate directions for establishing classified use value.
4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (c)1. above, the
assessment stands.
(d)1. In administrative reviews of assessed valuations of limited increase property, if
the property appraiser establishes a presumption of correctness, determine whether the
admitted evidence proves by a preponderance of the evidence that:
a. The property appraiser's assessed valuation does not represent assessed value; or
b. The property appraiser's assessed valuation is arbitrarily based on assessed valuation
practices that are different from the assessed valuation practices generally applied by the
property appraiser to comparable property within the same county.
2. If one or both of the conditions in subparagraph (d)1. above are determined to exist,
the property appraiser's presumption of correctness is overcome.
3. If the property appraiser does not establish a presumption of correctness, or if the
presumption of correctness is overcome, the board or special magistrate shall determine
whether the hearing record contains competent, substantial evidence of assessed value
which cumulatively meets the statutory criteria that apply to the assessed valuation of the
petitioned property.
a. If the hearing record contains competent, substantial evidence for establishing a
revised assessed value, the board or an appraiser special magistrate shall establish a
revised assessed value based only upon such evidence. In establishing a revised assessed
value, the board or special magistrate is not restricted to any specific value offered by one
of the parties.
b. If the hearing record lacks competent, substantial evidence for establishing a revised
assessed value, the board or special magistrate shall remand the assessment to the property
appraiser with appropriate directions for establishing assessed value.
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4. If the property appraiser establishes a presumption of correctness and that
presumption of correctness is not overcome as described in subparagraph (d)1. above, the
assessment stands.
(4) In administrative reviews of exemptions, classifications, and portability assessment
transfers, the board or special magistrate shall follow this sequence of general procedural
steps:
(a) In the case of an exemption, the board or special magistrate shall consider whether
the denial was valid or invalid and shall:
1. Review the exemption denial, and compare it to the applicable statutory criteria in
Section 196.193(5), F.S.;
2. Determine whether the denial was valid under Section 196.193, F.S.; and
3. If the denial is found to be invalid, not give weight to the exemption denial or to any
evidence supporting the basis for such denial, but shall instead proceed to dispose of the
matter without further consideration in compliance with Section 194.301, F.S.
4. If the denial is found to be valid, proceed with steps in paragraphs (b) through (g)
below.
(b) Consider the admitted evidence presented by the parties.
(c) Identify the particular exemption, property classification, or portability assessment
transfer issue that is the subject of the petition.
(d) Identify the statutory criteria that apply to the particular exemption, property
classification, or portability assessment difference transfer that was identified as the issue
under administrative review.
(e) Identify and consider the essential characteristics of the petitioned property or the
property owner, as applicable, based on the statutory criteria that apply to the issue under
administrative review.
(f) Identify and consider the basis used by the property appraiser in issuing the denial
for the petitioned property.
(g) Determine whether the admitted evidence proves by a preponderance of the
evidence that the property appraiser's denial is incorrect and the exemption, classification,
or portability assessment transfer should be granted because all of the applicable statutory
criteria are satisfied. Where necessary and where the context will permit in these rules, the
term "statutory criteria" includes any constitutional criteria that do not require
implementation by legislation.
(5) "Standard of proof' means the level of proof needed by the board or special
magistrate to reach a particular conclusion. The standard of proof that applies in
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administrative reviews is called "preponderance of the evidence," which means "greater
weight of the evidence."
(6) When applied to evidence, the term "sufficient" is a test of adequacy. Sufficient
evidence is admitted evidence that has enough overall weight, in terms of relevance and
credibility, to legally justify a particular conclusion. A particular conclusion is justified
when the overall weight of the admitted evidence meets the standard of proof that applies
to the issue under consideration. The board or special magistrate must determine whether
the admitted evidence is sufficiently relevant and credible to reach the standard of proof
that applies to the issue under consideration. In determining whether the admitted evidence
is sufficient for a particular issue under consideration, the board or special magistrate shall:
(a) Consider the relevance and credibility of the admitted evidence as a whole,
regardless of which party presented the evidence;
(b) Determine the relevance and credibility, or overall weight, of the evidence;
(c) Compare the overall weight of the evidence to the standard of proof;
(d) Determine whether the overall weight of the evidence is sufficient to reach the
standard of proof; and
(e) Produce a conclusion of law based on the determination of whether the overall
weight of the evidence has reached the standard of proof.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.084, 195.096, 196.011,
196.151, 196.193, 197.122, 213.05 FS. History—New 3-30-10.
12D-9.028 Petitions on Transfer of"Portability" Assessment Difference.
(1) This rule section applies to the review of denials of assessment limitation difference
transfers or of the amount of an assessment limitation difference transfer. No adjustment to
the just, assessed or taxable value of the previous homestead parcel may be made pursuant
to a petition under this rule.
(2) A petitioner may file a petition with the value adjustment board, in the county
where the new homestead is located, to petition either a denial of a transfer or the amount
of the transfer, on Form DR-486PORT. Form DR-486PORT is adopted and incorporated
by reference in Rule 12D-16.002, F.A.C. Such petition must 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 as provided in Section 194.011, F.S. If only a part of a transfer of
assessment increase differential is granted, the notice of proposed property taxes shall
function as notice of the taxpayer's right to appeal to the board.
(3) The petitioner may petition to the board the decision of the property appraiser
refusing to allow the transfer of an assessment difference, and the board shall review the
application and evidence presented to the property appraiser upon which the petitioner
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Chapter 12D-9 F.A.C.
based the claim and shall hear the petitioner on behalf of his or her right to such
assessment. Such petition shall be heard by an attorney special magistrate if the board uses
special magistrates.
(4) This subsection will apply to value adjustment board proceedings in a county in
which the previous homestead is located. Any petitioner desiring to appeal the action of a
property appraiser in a county in which the previous homestead is located must so
designate on Form DR-486PORT.
(5) If the petitioner does not agree with the amount of the assessment limitation
difference for which the petitioner qualifies as stated by the property appraiser in the
county where the previous homestead property was located, or if the property appraiser in
that county has not stated that the petitioner qualifies to transfer any assessment limitation
difference, upon the petitioner filing a petition to the value adjustment board in the county
where the new homestead property is located, the board clerk in that county shall, upon
receiving the petition, send a notice using Form DR-486XCO, to the board clerk in the
county where the previous homestead was located, which shall reconvene if it has already
adjourned. Form DR-486XCO is adopted, and incorporated by reference, in Rule 12D-
16.002, F.A.C.
(6)(a) If a cross county petition is filed as described in subsection (5), such notice
operates as a timely petition and creates an appeal to the value adjustment board in the
county where the previous homestead was located on all issues surrounding the previous
assessment differential for the taxpayer involved. However, the petitioner may not petition
to have the just, assessed, or taxable value of the previous homestead changed.
(b) The board clerk in the county where the previous homestead was located shall set
the petition for hearing and notify the petitioner, the property appraiser in the county
where the previous homestead was located, the property appraiser in the county where the
new homestead is located, and the value adjustment board in that county, and shall hear
the petition.
(c) The board clerk in the county in which the previous homestead was located must
note and file the petition from the county in which the new homestead is located. No filing
fee is required. The board clerk shall notify each petitioner of the scheduled time of
appearance. The notice shall be in writing and delivered by regular or certified U.S. mail,
or personal delivery, or delivered in the manner requested by the petitioner on Form DR-
486PORT, so that the notice shall be received by the petitioner no less than twenty-five
(25) calendar days prior to the day of such scheduled appearance. The board clerk will
have prima facie complied with the requirements of this section if the notice was deposited
in the U.S. mail thirty (30) days prior to the day of such scheduled appearance.
(d) Such petition shall be heard by an attorney special magistrate if the value
adjustment board in the county where the previous homestead was located uses special
magistrates. The petitioner may attend such hearing and present evidence, but need not do
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Chapter 12D-9 F.A.C.
so. If the petitioner does not appear at the hearing, the hearing shall go forward. The board
or special magistrate shall obtain the petition file from the board clerk. The board or
special magistrate shall consider deeds, property appraiser records that do not violate
confidentiality requirements, and other documents that are admissible evidence. The
petitioner may submit a written statement for review and consideration by the board or
special magistrate explaining why the "portability" assessment difference should be
granted based on applications and other documents and records submitted by the
petitioner.
(e) The value adjustment board in the county where the previous homestead was
located shall issue a decision and the board clerk shall send a copy of the decision to the
board clerk in the county where the new homestead is located.
(f) In hearing the petition in the county where the new homestead is located, that value
adjustment board shall consider the decision of the value adjustment board in the county
where the previous homestead was located on the issues pertaining to the previous
homestead and on the amount of any assessment reduction for which the petitioner
qualifies. The value adjustment board in the county where the new homestead is located
may not hold its hearing until it has received the decision from the value adjustment board
in the county where the previous homestead was located.
(7) This rule does not authorize the consideration or adjustment of the just, assessed, or
taxable value of the previous homestead property.
(8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011,
195.084, 213.05 FS. History—New 3-30-10.
12D-9.029 Procedures for Remanding Value Assessments to the
Property Appraiser.
(1) The board or appraiser special magistrate shall remand a value assessment to the
property appraiser when the board or special magistrate has concluded that:
(a) The property appraiser did not establish a presumption of correctness, or has
concluded that the property appraiser established a presumption of correctness that is
overcome, as provided in Rule 12D-9.027, F.A.C.; and
(b) The record does not contain the competent substantial evidence necessary for the
board or special magistrate to establish a revised just value, classified use value, or
assessed value, as applicable.
(2) An attorney special magistrate shall remand an assessment to the property appraiser
for a classified use valuation when the special magistrate has concluded that a property
classification will be granted.
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Chapter 12D-9 F.A.C.
(3) The board shall remand an assessment to the property appraiser for a classified use
valuation when the board:
(a) Has concluded that a property classification will be granted; and
(b) Has concluded that the record does not contain the competent substantial evidence
necessary for the board to establish classified use value.
(4) The board or special magistrate shall, on the appropriate decision form from the
Form DR-485 series, produce written findings of fact and conclusions of law necessary to
determine that a remand is required, but shall not render a recommended or final decision
unless a continuation hearing is held as provided in subsection (9). The Form DR-485
series is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C.
(5) When an attorney special magistrate remands an assessment to the property
appraiser for classified use valuation, an appraiser special magistrate retains authority to
produce a recommended decision in accordance with law. When an appraiser special
magistrate remands an assessment to the property appraiser, the special magistrate retains
authority to produce a recommended decision in accordance with law. When the value
adjustment board remands an assessment to the property appraiser, the board retains
authority to make a final decision on the petition in accordance with law.
(6) For remanding an assessment to the property appraiser, the board or special
magistrate shall produce a written remand decision which shall include appropriate
directions to the property appraiser.
(7) The board clerk shall concurrently provide, to the petitioner and the property
appraiser, a copy of the written remand decision from the board or special magistrate. The
petitioner's copy of the written remand decision shall be sent by regular or certified U.S.
mail, or by personal delivery, or in the manner requested by the taxpayer on Form DR-486.
(8)(a) After receiving a board or special magistrate's remand decision from the board
clerk, the property appraiser shall follow the appropriate directions from the board or
special magistrate and shall produce a written remand review.
(b) The property appraiser or his or her staff shall not have, directly or indirectly, any
ex parte communication with the board or special magistrate regarding the remanded
assessment.
(9)(a) Immediately after receipt of the written remand review from the property
appraiser, the board clerk shall send a copy of the written remand review to the petitioner
by regular or certified U.S. mail or by personal delivery, or in the manner requested by the
taxpayer on Form DR-486, and shall send a copy to the board or special magistrate. The
board clerk shall retain, as part of the petition file, the property appraiser's written remand
review. Together with the petitioner's copy of the written remand review, the board clerk
shall send to the petitioner a copy of this rule subsection.
49
Chapter 12D-9 F.A.C.
(b) The board clerk shall schedule a continuation hearing if the petitioner notifies the
board clerk, within 25 days of the date the board clerk sends the written remand review,
that the results of the property appraiser's written remand review are unacceptable to the
petitioner and that the petitioner requests a further hearing on the petition. The board clerk
shall send the notice of hearing so that it will be received by the petitioner no less than
twenty-five (25) calendar days prior to the day of such scheduled appearance, as described
in subsection 12D-9.019(3), F.A.C. When a petitioner does not notify the board clerk that
the results of the property appraiser's written remand review are unacceptable to the
petitioner and does not request a continuation hearing, or if the petitioner waives a
continuation hearing, the board or special magistrate shall issue a decision or
recommended decision. Such decision shall contain:
1. A finding of fact that the petitioner did not request a continuation hearing or waived
such hearing; and
2. A conclusion of law that the decision is being issued in order that any right the
petitioner may have to bring an action in circuit court is not impaired.
The petition shall be treated and listed as board action for purposes of the notice required
by Rule 12D-9.038, F.A.C.
(c) At a continuation hearing, the board or special magistrate shall receive and consider
the property appraiser's written remand review and additional relevant and credible
evidence, if any, from the parties. Also, the board or special magistrate may consider
evidence admitted at the original hearing.
(10) In those counties that use special magistrates, if an attorney special magistrate has
granted a property classification before the remand decision and the property appraiser has
produced a remand classified use value, a real property valuation special magistrate shall
conduct the continuation hearing.
(11) In no case shall a board or special magistrate remand to the property appraiser an
exemption, "portability" assessment difference transfer, or property classification
determination.
(12) Copies of all evidence shall remain with the board clerk and be available during
the remand process.
(13) In lieu of remand, the board or special magistrate may postpone conclusion of the
hearing upon agreement of the parties if the requirements of subsection 12D-9.025(6),
F.A.C., are met.
(14) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 194.301, 213.05 FS. History—New 3-30-10.
50
Chapter 12D-9 F.A.C.
12D-9.030 Recommended Decisions.
(1) For each petition not withdrawn or settled, special magistrates shall produce a
written recommended decision that contains findings of fact, conclusions of law, and
reasons for upholding or overturning the property appraiser's determination. Each
recommended decision shall contain sufficient factual and legal information and reasoning
to enable the parties to understand the basis for the decision, and shall otherwise meet the
requirements of law. The special magistrate and board clerk shall observe the petitioner's
right to be sent a timely written recommended decision containing proposed findings of
fact and proposed conclusions of law and reasons for upholding or overturning the
determination of the property appraiser. After producing a recommended decision, the
special magistrate shall provide it to the board clerk.
(2) The board clerk shall provide copies of the special magistrate's recommended
decision to the petitioner and the property appraiser as soon as practicable after receiving
the recommended decision, and if the board clerk:
(a) Knows the date, time, and place at which the recommended decision will be
considered by the board, the board clerk shall include such information when he or she
sends the recommended decision to the petitioner and the property appraiser; or
(b) Does not yet know the date, time, and place at which the recommended decision
will be considered by the board, the board clerk shall include information on how to find
the date, time, and place of the meeting at which the recommended decision will be
considered by the board.
(3) Any board or special magistrate workpapers, worksheets, notes, or other materials
that are made available to a party shall immediately be sent to the other party. Any
workpapers, worksheets, notes, or other materials created by the board or special
magistrates during the course of hearings or during consideration of petitions and
evidence, that contain any material prepared in connection with official business, shall be
transferred to the board clerk and retained as public records. Value adjustment boards or
special magistrates using standardized workpapers, worksheets, or notes, whether in
electronic format or otherwise, must receive prior department approval to ensure that such
standardized documents comply with the law.
(4) For the purpose of producing the recommended decisions of special magistrates, the
department prescribes the Form DR-485 series, and any electronic equivalent forms
approved by the department under Section 195.022, F.S. The Form DR-485 series is
adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. All recommended
decisions of special magistrates, and all forms used for the recommended decisions, must
contain the following required elements:
(a) Findings of fact;
(b) Conclusions of law; and
51
Chapter 12D-9 F.A.C.
(c) Reasons for upholding or overturning the determination of the property appraiser.
(5) As used in this section, the terms "findings of fact" and "conclusions of law"
include proposed findings of fact and proposed conclusions of law produced by special
magistrates in their recommended decisions.
(6) Legal advice from the board legal counsel relating to the facts of a petition or to the
specific outcome of a decision, if in writing, shall be included in the record and referenced
within the findings of fact and conclusions of law. If not in writing, such advice shall be
documented within the findings of fact and conclusions of law.
(7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011,
195.022, 213.05 FS. History—New 3-30-10.
12D-9.031 Consideration and Adoption of Recommended Decisions of
Special Magistrates by Value Adjustment Boards in Administrative
Reviews.
(1) All recommended decisions shall comply with Sections 194.301, 194.034(2), and
194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not
adopt, any recommended decision that is not in compliance with Sections 194.301,
194.034(2), and 194.035(1), F.S.
(2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider
the recommended decisions of special magistrates and may act upon the recommended
decisions without further hearing. If the board holds further hearing for such consideration,
the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall
be in the same form as specified in paragraph 12D-9.019(3)(a), F.A.C., but need not
include items specified in subparagraphs 6. through 9. of that subsection. The board shall
consider whether the recommended decisions meet the requirements of subsection (1), and
may rely on board legal counsel for such determination. Adoption of recommended
decisions need not include a review of the underlying record.
(3) If the board determines that a recommended decision meets the requirements of
subsection (1), the board shall adopt the recommended decision. When a recommended
decision is adopted and rendered by the board, it becomes final.
(4) If the board determines that a recommended decision does not comply with the
requirements of subsection (1), the board shall proceed as follows:
(a) The board shall request the advice of board legal counsel to evaluate further action
and shall take the steps necessary for producing a final decision in compliance with
subsection (1).
52
Chapter 12D-9 F.A.C.
(b) The board may direct a special magistrate to produce a recommended decision that
complies with subsection (1) based on, if necessary, a review of the entire record.
(c) The board shall retain any recommended decisions and all other records of actions
under this rule section.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011,
197.122, 213.05 FS. History—New 3-30-10.
12D-9.032 Final Decisions.
(1)(a) For each petition not withdrawn or settled, the board shall produce a written final
decision that contains findings of fact, conclusions of law, and reasons for upholding or
overturning the property appraiser's determination. Each final decision shall contain
sufficient factual and legal information and reasoning to enable the parties to understand
the basis for the decision, and shall otherwise meet the requirements of law. The board
may fulfill the requirement to produce a written final decision by adopting a recommended
decision of the special magistrate containing the required elements and providing notice
that it has done so. The board may adopt the special magistrate's recommended decision as
the decision of the board incorporating the recommended decision, using a postcard or
similar notice. The board shall ensure regular and timely approval of recommended
decisions.
(b) Legal advice from the board legal counsel relating to the facts of a petition or to the
specific outcome of a decision, if in writing, shall be included in the record and referenced
within the findings of fact and conclusions of law. If not in writing, such advice shall be
documented within the findings of fact and conclusions of law.
(2) A final decision of the board shall state the just, assessed, taxable, and exempt
value, for the county both before and after board action. Board action shall not include
changes made as a result of action by the property appraiser. If the property appraiser has
reduced his or her value or granted an exemption, property classification, or "portability"
assessment difference transfer, whether before or during the hearing but before board
action, the values in the "before" column shall reflect the adjusted figure before board
action.
(3) The board's final decision shall advise the taxpayer and property appraiser that
further proceedings in circuit court shall be as provided in Section 194.036, F.S.
(4) Upon issuance of a final decision by the board, the board shall provide it to the
board clerk and the board clerk shall promptly provide notice of the final decision to the
parties. Notice of the final decision may be made by providing a copy of the decision. The
board shall issue all final decisions within 20 calendar days of the last day the board is in
session pursuant to Section 194.032, F.S.
53
Chapter 12D-9 F.A.C.
(5) For the purpose of producing the final decisions of the board, the department
prescribes the Form DR-485 series, and any electronic equivalent forms approved by the
department under Section 195.022, F.S. The Form DR-485 series is adopted, and
incorporated by reference, in Rule 12D-16.002, F.A.C. The Form DR-485 series, or
approved electronic equivalent forms, are the only forms that shall be used for producing a
final decision of the board. Before using any form to notify petitioners of the final
decision, the board shall submit the proposed form to the department for approval. The
board shall not use a form to notify the petitioner unless the department has approved the
form. All decisions of the board, and all forms used to produce final decisions on petitions
heard by the board, must contain the following required elements:
(a) Findings of fact;
(b) Conclusions of law; and
(c) Reasons for upholding or overturning the determination of the property appraiser.
(6)(a) If, prior to a final decision, any communication is received from a party
concerning a board process on a petition or concerning a recommended decision, a copy of
the communication shall promptly be furnished to all parties, the board clerk, and the
board legal counsel. No such communication shall be furnished to the board or a special
magistrate unless a copy is immediately furnished to all parties. A party may waive
notification or furnishing of copies under this subsection.
(b) The board legal counsel shall respond to such communication and may advise the
board concerning any action the board should take concerning the communication.
(c) No reconsideration of a recommended decision shall take place until all parties have
been furnished all communications, and have been afforded adequate opportunity to
respond.
(d) The board clerk shall provide to the parties:
1. Notification before the presentation of the matter to the board; and
2. Notification of any action taken by the board.
(7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. History—New 3-30-10.
12D-9.033 Further Judicial Proceedings.
After the board issues its final decision, further proceedings and the timing thereof are as
provided in Sections 194.036 and 194.171, F.S.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. History New 3-30-10.
54
Chapter 12D-9 F.A.C.
12D-9.034 Record of the Proceeding.
(1) The board clerk shall maintain a record of the proceeding. The record shall consist
of:
(a) The petition;
(b) All filed documents, including all tangible exhibits and documentary evidence
presented, whether or not admitted into evidence; and
(c) Meeting minutes and a verbatim record of the hearing.
(2) The verbatim record of the hearing may be kept by any electronic means which is
easily retrieved and copied. In counties that use special magistrates, the special magistrate
shall accurately and completely preserve the verbatim record during the hearing, and may
be assisted by the board clerk. In counties that do not use special magistrates, the board
clerk shall accurately and completely preserve the verbatim record during the hearing. At
the conclusion of each hearing, the board clerk shall retain the verbatim record as part of
the petition file.
(3) The record shall be maintained for four years after the final decision has been
rendered by the board if no appeal is filed in circuit court, or for five years if an appeal is
filed.
(4) If requested by the taxpayer, the taxpayer's agent, or the property appraiser, the
board clerk shall retain these records until the final disposition of any subsequent judicial
proceeding related to the same property.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011,
194.032, 194.034, 194.035, 213.05 FS. History—New 3-30-10.
12D-9.035 Duty of Clerk to Prepare and Transmit Record.
(1) When a change in the tax roll made by the board becomes subject to review by the
Circuit Court pursuant to Section 194.036(1)(c), F.S., it shall be the duty of the board
clerk, when requested, to prepare the record for review. The record shall consist of a copy
of each paper, including the petition and each exhibit in the proceeding together with a
copy of the board's decision and written findings of fact and conclusions of law. The board
clerk shall transmit to the Court this record, and the board clerk's certification of the
record which shall be in the following form:
Certification of Record
I hereby certify that the attached record, consisting of sequentially numbered pages one
through , consists of true copies of all papers, exhibits, and the Board's findings of
fact and conclusions of law, in the proceeding before the County Value
Adjustment Board upon petition numbered filed by
55
Chapter 12D-9 F.A.C.
Clerk of Value Adjustment Board
By:
Deputy Clerk
Should the verbatim transcript be prepared other than by a court reporter, the board
clerk shall also make the following certification:
CERTIFICATION OF VERBATIM TRANSCRIPT
I hereby certify that the attached verbatim transcript consisting of sequentially
numbered pages through is an accurate and true transcript of the hearing held
on in the proceeding before the County Value Adjustment Board petition
numbered filed by:
Clerk of Value Adjustment Board
By:
Deputy Clerk
(2) The board clerk shall provide the petitioner and property appraiser, upon their
request, a copy of the record at no more than actual cost.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032,
194.036, 213.05 FS. History—New 3-30-10.
12D-9.036 Procedures for Petitions on Denials of Tax Deferrals.
(1) The references in these rules to the tax collector are for the handling of petitions of
denials of tax deferrals under Section 197.2425, F.S., and petitions of penalties imposed
under Section 197.301, F.S.
(2) To the extent possible where the context will permit, such petitions shall be handled
procedurally under this rule chapter in the same manner as denials of exemptions.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032,
194.036, 197.2425, 197.301, 213.05 FS. History—New 3-30-10, Amended 11-1-12.
PART III
UNIFORM CERTIFICATION OF ASSESSMENT ROLLS
12D-9.037 Certification of Assessment Rolls.
56
Chapter 12D-9 F.A.C.
(1)(a) When the tax rolls have been extended pursuant to Section 197.323, F.S., the
initial certification of the value adjustment board shall be made on Form DR-488P. Form
DR-488P is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C.
(b) After all hearings have been held, the board shall certify an assessment roll or part
of an assessment roll that has been finally approved pursuant to Section 193.1142, F.S.
The certification shall be on the form prescribed by the department referenced in
subsection (2) of this rule. A sufficient number of copies of the board's certification shall
be delivered to the property appraiser who shall attach the same to each copy of each
assessment roll prepared by the property appraiser.
(2) The form shall include a certification signed by the board chair, on behalf of the
entire board, on Form DR-488, adopted, and incorporated by reference, in Rule 12D-
16.002, F.A.C., designated for this purpose, that all requirements in Chapter 194, F.S., and
department rules, were met as follows:
(a) The prehearing checklist pursuant to Rule 12D-9.014, F.A.C., was followed and all
necessary actions reported by the board clerk were taken to comply with Rule 12D-9.014,
F.A.C.;
(b) The qualifications of special magistrates were verified, including whether special
magistrates completed the department's training;
(c) The selection of special magistrates was based solely on proper qualifications and
the property appraiser and parties did not influence the selection of special magistrates;
(d) All petitions considered were either timely filed, or good cause was found for late
filing after proper review by the board or its designee;
(e) All board meetings were duly noticed pursuant to Section 286.011, F.S., and were
held in accordance with law;
(f) No ex parte communications were considered unless all parties were notified and
allowed to rebut;
(g) All petitions were reviewed and considered as required by law unless withdrawn or
settled as defined in this rule chapter;
(h) All decisions contain required findings of fact and conclusions of law in compliance
with Chapter 194, F.S., and this rule chapter;
(i) The board allowed opportunity for public comment at the meeting at which special
magistrate recommended decisions were considered and adopted;
(j) All board members and the board's legal counsel have read this certification and a
copy of the statement in subsection (1) is attached; and
57
Chapter 12D-9 F.A.C.
(k) All complaints of noncompliance with Part I, Chapter 194, F.S., or this rule chapter
called to the board's attention have been appropriately addressed to conform with the
provisions of Part I, Chapter 194, F.S., and this rule chapter.
(3) The board shall provide a signed original of the certification required under this rule
section to the department before publication of the notice of the findings and results of the
board required by Section 194.037, F.S. See Form DR-529, Notice Tax Impact of Value
Adjustment Board.
(4) Copies of the forms incorporated in Section 12D-16.002, F.A.C., may be obtained
at the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122,
194.011, 195.022, 195.084, 213.05 FS. History—New 3-30-10.
12D-9.038 Public Notice of Findings and Results of Value Adjustment
Board.
(1) After all hearings have been completed, the board clerk shall publish a public notice
advising all taxpayers of the findings and results of the board decisions, which shall
include changes made by the board to the property appraiser's initial roll. Such notice shall
be published to permit filing within the timeframe in subsections 12D-17.004(1) and (2),
F.A.C., where provided. For petitioned parcels, the property appraiser's initial roll shall be
the property appraiser's determinations as presented at the commencement of the hearing
or as reduced by the property appraiser during the hearing but before a decision by the
board or a recommended decision by a special magistrate. This section shall not prevent
the property appraiser from providing data to assist the board clerk with the notice of tax
impact. The public notice shall be in the form of a newspaper advertisement and shall be
referred to as the "tax impact notice". The format of the tax impact notice shall be
substantially as prescribed in Form DR-529, Notice Tax Impact of Value Adjustment
Board, incorporated by reference in Rule 12D-16.002, F.A.C.
(2) The size of the notice shall be at least a quarter page size advertisement of a
standard or tabloid size newspaper. The newspaper notice shall include all of the above
information and no change shall be made in the format or content without department
approval. The notice shall be published in a part of the paper where legal notices and
classified ads are not published.
(3) The notice of the findings and results of the value adjustment board shall be
published in a newspaper of paid general circulation within the county. It shall be the
specific intent of the publication of notice to reach the largest segment of the total county
population. Any newspaper of less than general circulation in the county shall not be
considered for publication except to supplement notices published in a paper of general
circulation.
58
Chapter 12D-9 F.A.C.
(4) The headline of the notice shall be set in a type no smaller than 18 point and shall
read "TAX IMPACT OF VALUE ADJUSTMENT BOARD."
(5) It shall be the duty of the board clerk to insure publication of the notice after the
board has heard all petitions, complaints, appeals, and disputes.
(6) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented Ch. 50,
194.032, 194.034, 194.037, 213.05 FS. History—New 3-30-10.
59
Chapter 12D-10 F.A.C.
CHAPTER 12D-10
VALUE ADJUSTMENT BOARD
12D-10.001 Composition of Value Adjustment Board(Repealed)
12D-10.002 Appointment and Employment of Special Magistrates (Repealed)
12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.004 Receipt of Taxpayer's Petition to Be Acknowledged (Repealed)
12D-10.0044 Uniform Procedures for Hearings; Procedures for Information and
Evidence Exchange Between the Petitioner and Property Appraiser,
Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform
Procedures to be Available to Petitioners (Repealed)
12D-10.005 Duty of Clerk to Prepare and Transmit Record (Repealed)
12D-10.006 Public Notice of Findings and Results of Value Adjustment Board
(Repealed)
12D-10.003 Powers, Authority, Duties and Functions of Value
Adjustment Board.
(1) The board has no power to fix the original valuation of property for ad valorem tax
purposes or to grant an exemption not authorized by law and the board is bound by the
same standards as the county property appraiser in determining values and the granting of
exemptions. The board has no power to grant relief either by adjustment of the value of a
property or by the granting of an exemption on the basis of hardship of a particular
taxpayer. The board, in determining the valuation of a specific property, shall not consider
the ultimate amount of tax required.
(2) The powers, authority, duties and functions of the board, insofar as they are
appropriate, apply equally to real property and tangible personal property (including
taxable household goods).
(3) Every decision of the board must contain specific and detailed findings of fact
which shall include both ultimate findings of fact and basic and underlying findings of
fact. Each basic and underlying finding must be properly annotated to its supporting
evidence. For purposes of these rules, the following are defined to mean:
(a) An ultimate finding is a determination of fact. An ultimate finding is usually
expressed in the language of a statutory standard and must be supported by and flow
rationally from adequate basic and underlying findings.
(b) Basic and underlying findings are those findings on which the ultimate findings rest
and which are supported by evidence. Basic and underlying findings are more detailed
60
Chapter 12D-10 F.A.C.
than the ultimate findings but less detailed than a summary of the evidence.
(c) Reasons are those clearly stated grounds upon which the board or property appraiser
acted.
Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011,
194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS.
History—New 10-12-76, Amended 11-10-77, 9-30-82, Formerly 12D-10.03, Amended 12-31-98, 3-30-10.
61
Chapter 194, F.S. (2014) (excerpts)
CHAPTER 194 194.037 Disclosure of tax impact.
ADMINISTRATIVE AND 194.011 Assessment notice;
JUDICIAL REVIEW OF objections to assessments.—
PROPERTY TAXES (1) Each taxpayer whose property is
subject to real or tangible personal ad
PART I valorem taxes shall be notified of the
assessment of each taxable item of such
ADMINISTRATIVE REVIEW property, as provided in s. 200.069.
(ss. 194.011 - 194.037) 1(2) Any taxpayer who objects to
the assessment placed on any property
taxable to him or her, including the
PART III assessment of homestead property at less
than just value under s. 193.155(8), may
ASSESSMENT: PRESUMPTION request the property appraiser to
OF CORRECTNESS informally confer with the taxpayer. Upon
(ss. 194.301, 194.3015) receiving the request, the property
appraiser, or a member of his or her staff,
shall confer with the taxpayer regarding
the correctness of the assessment. At this
PART I informal conference, the taxpayer shall
present those facts considered by the
ADMINISTRATIVE REVIEW taxpayer to be supportive of the
taxpayer's claim for a change in the
assessment of the property appraiser. The
194.011 Assessment notice; objections property appraiser or his or her
to assessments representative at this conference shall
194.013 Filing fees for petitions; present those facts considered by the
disposition; waiver. property appraiser to be supportive of the
correctness of the assessment. However,
194.014 Partial payment of ad valorem nothing herein shall be construed to be a
taxes; proceedings before prerequisite to administrative or judicial
value adjustment board. review of property assessments.
194.015 Value adjustment board. (3) A petition to the value
194.032 Hearing purposes; timetable. adjustment board must be in substantially
194.034 Hearing procedures; rules. the form prescribed by the department.
Notwithstanding s. 195.022, a county
194.035 Special magistrates; property officer may not refuse to accept a form
evaluators. provided by the department for this
194.036 Appeals. purpose if the taxpayer chooses to use it.
62
Chapter 194, F.S. (2014) (excerpts)
A petition to the value adjustment board (e) A condominium association,
shall describe the property by parcel cooperative association, or any
number and shall be filed as follows: homeowners' association as defined in s.
(a) The property appraiser shall 723.075, with approval of its board of
have available and shall distribute forms administration or directors, may file with
prescribed by the Department of Revenue the value adjustment board a single joint
on which the petition shall be made. Such petition on behalf of any association
petition shall be sworn to by the members who own parcels of property
petitioner. which the property appraiser determines
are substantially similar with respect to
(b) The completed petition shall be location, proximity to amenities, number
filed with the clerk of the value of rooms, living area, and condition. The
adjustment board of the county, who shall condominium association, cooperative
acknowledge receipt thereof and promptly association, or homeowners' association
furnish a copy thereof to the property as defined in s. 723.075 shall provide the
appraiser. unit owners with notice of its intent to
(c) The petition shall state the petition the value adjustment board and
approximate time anticipated by the shall provide at least 20 days for a unit
taxpayer to present and argue his or her owner to elect, in writing, that his or her
petition before the board. unit not be included in the petition.
2(d) The petition may be filed, as to (f) An owner of contiguous,
valuation issues, at any time during the undeveloped parcels may file with the
taxable year on or before the 25th day value adjustment board a single joint
following the mailing of notice by the petition if the property appraiser
property appraiser as provided in determines such parcels are substantially
subsection (1). With respect to an issue similar in nature.
involving the denial of an exemption, an (g) The individual, agent, or legal
agricultural or high-water recharge entity that signs the petition becomes an
classification application, an application agent of the taxpayer for the purpose of
for classification as historic property used serving process to obtain personal
for commercial or certain nonprofit jurisdiction over the taxpayer for the
purposes, or a deferral, the petition must entire value adjustment board
be filed at any time during the taxable proceedings, including any appeals of a
year on or before the 30th day following board decision by the property appraiser
the mailing of the notice by the property pursuant to s. 194.036.
appraiser under s. 193.461, s. 193.503, s.
193.625, s. 196.173, or s. 196.193 or (4)(a) At least 15 days before the
notice by the tax collector under s. hearing the petitioner shall provide to the
197.2425. property appraiser a list of evidence to be
presented at the hearing, together with
copies of all documentation to be
63
Chapter 194, F.S. (2014) (excerpts)
considered by the value adjustment board department's website and on the existing
and a summary of evidence to be websites of the clerks of circuit courts.
presented by witnesses. 1(6) The following provisions apply
(b) No later than 7 days before the to petitions to the value adjustment board
hearing, if the petitioner has provided the concerning the assessment of homestead
information required under paragraph (a), property at less than just value under s.
and if requested in writing by the 193.155(8):
petitioner, the property appraiser shall (a) If the taxpayer does not agree
provide to the petitioner a list of evidence with the amount of the assessment
to be presented at the hearing, together limitation difference for which the
with copies of all documentation to be taxpayer qualifies as stated by the
considered by the value adjustment board property appraiser in the county where the
and a summary of evidence to be previous homestead property was located,
presented by witnesses. The evidence list or if the property appraiser in that county
must contain the property record card if has not stated that the taxpayer qualifies
provided by the clerk. Failure of the to transfer any assessment limitation
property appraiser to timely comply with difference, upon the taxpayer filing a
the requirements of this paragraph shall petition to the value adjustment board in
result in a rescheduling of the hearing. the county where the new homestead
(5)(a) The department shall by rule property is located, the value adjustment
prescribe uniform procedures for hearings board in that county shall, upon receiving
before the value adjustment board which the appeal, send a notice to the value
include requiring: adjustment board in the county where the
1. Procedures for the exchange of previous homestead was located, which
information and evidence by the property shall reconvene if it has already
appraiser and the petitioner consistent adjourned.
with s. 194.032. (b) Such notice operates as a
2. That the value adjustment board petition in, and creates an appeal to, the
hold an organizational meeting for the value adjustment board in the county
purpose of making these procedures where the previous homestead was
available to petitioners. located of all issues surrounding the
previous assessment differential for the
(b) The department shall develop a taxpayer involved. However, the taxpayer
uniform policies and procedures manual may not petition to have the just,
that shall be used by value adjustment assessed, or taxable value of the previous
boards, special magistrates, and taxpayers homestead changed.
in proceedings before value adjustment
boards. The manual shall be made (c) The value adjustment board in
available, at a minimum, on the the county where the previous homestead
was located shall set the petition for
hearing and notify the taxpayer, the
64
Chapter 194, F.S. (2014) (excerpts)
property appraiser in the county where the History.-s. 25, ch. 4322, 1895; GS 525; s. 1,
previous homestead was located, the ch. 5605, 1907; ss. 23, 66, ch. 5596, 1907; RGS
723, 724; CGL 929, 930; s. 1, ch. 67-415; ss. 1, 2,
property appraiser in the county where the ch. 69-55; s. 1, ch. 69-140; ss. 21, 35, ch. 69-106;
new homestead is located, and the value s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch. 73-
adjustment board in that county, and shall 172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-
hear the appeal. Such appeal shall be 102; s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-
heard by an attorney special magistrate if 274; s. 13, ch. 82-208; ss. 8, 55, 80, ch. 82-226; s.
209, ch. 85-342; s. 1, ch. 86-175; s. 1, ch. 88-146;
the value adjustment board in the county s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95-
where the previous homestead was 147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97-
located uses special magistrates. The 117; s. 2, ch. 2002-18; s. 1, ch. 2004-349; s. 7, ch.
taxpayer may attend such hearing and 2008-173; s. 3, ch. 2008-197; s. 2, ch. 2011-93; s.
present evidence, but need not do so. The 54, ch. 2011-151.
value adjustment board in the county 'Note.-Section 13, ch. 2008-173, provides
where the previous homestead was that:
located shall issue a decision and send a "(1) The executive director of the
Copy of the decision to the value Department of Revenue is authorized, and all
conditions are deemed met, to adopt emergency
adjustment board in the county where the rules under ss. 120.536(1) and 120.54(4), Florida
new homestead is located. Statutes,for the purpose of implementing this act.
(d) In hearing the appeal in the "(2) Notwithstanding any other provision of
County where the new homestead is law, such emergency rules shall remain in effect
located, that value adjustment board shall for 18 months after the date of adoption and may
be renewed during the pendency of procedures to
consider the decision of the value adopt rules addressing the subject of the
adjustment board in the county where the emergency rules."
previous homestead was located on the 2Note.-
issues pertaining to the previous A. Section 4, ch. 2011-93, provides that
homestead and on the amount of any "[t]he Department of Revenue is authorized, and
assessment reduction for which the all conditions are deemed met, to adopt emergency
taxpayer qualifies. The value adjustment rules pursuant to ss. 120.536(1) and 120.54,
board in the county where the new Florida Statutes, to administer the provisions of
this act. The emergency rules shall remain in effect
homestead is located may not hold its for 6 months after the rules are adopted and the
hearing until it has received the decision rules may be renewed during the pendency of
from the value adjustment board in the procedures to adopt permanent rules addressing the
county where the previous homestead was subject of the emergency rules."
located. B. Section 6, ch. 2011-93, provides that
"[t]his act shall take effect upon becoming a law,
(e) In any circuit court proceeding and first applies to ad valorem tax rolls for 2011."
to review the decision of the value Note.-Former s. 193.25.
adjustment board in the county where the
new homestead is located, the court may
also review the decision of the value
adjustment board in the county where the
previous homestead was located.
65
Chapter 194,F.S. (2014) (excerpts)
194.013 Filing fees for the value adjustment board at the time of
petitions; disposition; waiver.— filing. If such fees are not paid at that
time, the petition shall be deemed invalid
(1) If so required by resolution of and shall be rejected.
the value adjustment board, a petition
filed pursuant to s. 194.011 shall be (4) All filing fees collected by the
accompanied by a filing fee to be paid to clerk shall be allocated and utilized to
the clerk of the value adjustment board in defray, to the extent possible, the costs
an amount determined by the board not to incurred in connection with the
exceed $15 for each separate parcel of administration and operation of the value
property, real or personal, covered by the adjustment board.
petition and subject to appeal. However, History.—s. 19, ch. 83-204; s. 210, ch. 85-
no such filing fee may be required with 342; s. 2, ch. 86-175; s. 4, ch. 86-300; s. 2, ch. 88-
146; s. 144, ch. 91-112; s. 55, ch. 96-175; s. 18, ch.
respect to an appeal from the disapproval 99-8; s. 3, ch. 2000-262; s. 70, ch. 2004-11; s. 55,
of homestead exemption under s. 196.151 ch. 2011-151; s. 41, ch. 2014-19.
or from the denial of tax deferral under s.
197.2425. Only a single filing fee shall be 194.014 Partial payment of ad
charged under this section as to any valorem taxes; proceedings before
particular parcel of property despite the value adjustment board.—
existence of multiple issues and hearings
pertaining to such parcel. For joint (1)(a) A petitioner before the value
petitions filed pursuant to s. 194.011(3)(e) adjustment board who challenges the
or (f), a single filing fee shall be charged. assessed value of property must pay all of
Such fee shall be calculated as the cost of the non-ad valorem assessments and make
the special magistrate for the time a partial payment of at least 75 percent of
involved in hearing the joint petition and the ad valorem taxes, less the applicable
shall not exceed $5 per parcel. Said fee is discount under s. 197.162, before the
to be proportionately paid by affected taxes become delinquent pursuant to s.
parcel owners. 197.333.
(2) The value adjustment board (b)1. A petitioner before the value
shall waive the filing fee with respect to a adjustment board who challenges the
petition filed by a taxpayer who denial of a classification or exemption, or
demonstrates at the time of filing, by an the assessment based on an argument that
appropriate certificate or other the property was not substantially
documentation issued by the Department complete as of January 1, must pay all of
of Children and Families and submitted the non-ad valorem assessments and the
with the petition, that the petitioner is amount of the tax which the taxpayer
then an eligible recipient of temporary admits in good faith to be owing, less the
assistance under chapter 414. applicable discount under s. 197.162,
before the taxes become delinquent
(3) All filing fees imposed under pursuant to s. 197.333.
this section shall be paid to the clerk of
66
Chapter 194, F.S. (2014) (excerpts)
2. If the value adjustment board (3) This section does not apply to
determines that the amount of the tax that petitions for ad valorem tax deferrals
the taxpayer has admitted to be owing pursuant to chapter 197.
pursuant to this paragraph is grossly
disproportionate to the amount of the tax History.—s. 1, ch. 2011-181.
found to be due and that the taxpayer's 194.015 Value adjustment
admission was not made in good faith, the board. There is hereby created a value
tax collector must collect a penalty at the
rate of 10 percent of the deficiency per adjustment board for each county, which
year from the date the taxes became shall consist of two members of the
delinquent pursuant to s. 197.333. governing body of the county as elected
from the membership of the board of said
(c) The value adjustment board governing body, one of whom shall be
must deny the petition by written decision elected chairperson, and one member of
by April 20 if the petitioner fails to make the school board as elected from the
the payment required by this subsection. membership of the school board, and two
The clerk, upon issuance of the decision, citizen members, one of whom shall be
shall, on a form provided by the appointed by the governing body of the
Department of Revenue, notify by first- county and must own homestead property
class mail each taxpayer, the property within the county and one of whom must
appraiser, and the department of the be appointed by the school board and
decision of the board. must own a business occupying
(2) If the value adjustment board commercial space located within the
determines that the petitioner owes ad school district. A citizen member may not
valorem taxes in excess of the amount be a member or an employee of any
paid, the unpaid amount accrues interest taxing authority, and may not be a person
at the rate of 12 percent per year from the who represents property owners in any
date the taxes became delinquent pursuant administrative or judicial review of
to s. 197.333 until the unpaid amount is property taxes. The members of the board
paid. If the value adjustment board may be temporarily replaced by other
determines that a refund is due, the members of the respective boards on
overpaid amount accrues interest at the appointment by their respective
rate of 12 percent per year from the date chairpersons. Any three members shall
the taxes became delinquent pursuant to s. constitute a quorum of the board, except
197.333 until a refund is paid. Interest that each quorum must include at least
does not accrue on amounts paid in excess one member of said governing board, at
of 100 percent of the current taxes due as least one member of the school board, and
provided on the tax notice issued pursuant at least one citizen member and no
to s. 197.322. meeting of the board shall take place
unless a quorum is present. Members of
the board may receive such per diem
compensation as is allowed by law for
67
Chapter 194,F.S. (2014) (excerpts)
state employees if both bodies elect to 3. Hearing appeals from exemptions
allow such compensation. The clerk of the denied, or disputes arising from
governing body of the county shall be the exemptions granted, upon the filing of
clerk of the value adjustment board. The exemption applications under s. 196.011.
board shall appoint private counsel who 4. Hearing appeals concerning ad
has practiced law for over 5 years and valorem tax deferrals and classifications.
who shall receive such compensation as
may be established by the board. The (b) Notwithstanding the provisions
private counsel may not represent the of paragraph (a), the value adjustment
property appraiser, the tax collector, any board may meet prior to the approval of
taxing authority, or any property owner in the assessment rolls by the Department of
any administrative or judicial review of Revenue, but not earlier than July 1, to
property taxes. No meeting of the board hear appeals pertaining to the denial by
shall take place unless counsel to the the property appraiser of exemptions,
board is present. Two-fifths of the agricultural and high-water recharge
expenses of the board shall be borne by classifications, classifications as historic
the district school board and three-fifths property used for commercial or certain
by the district county commission. nonprofit purposes, and deferrals under
subparagraphs (a)2., 3., and 4. In such
History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s.
26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; event, however, the board may not certify
s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. any assessments under s. 193.122 until
1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; the Department of Revenue has approved
s. 4, ch. 2008-197. the assessments in accordance with s.
194.032 Hearing purposes; 193.1142 and all hearings have been held
with respect to the particular parcel under
timetable.— appeal.
(1)(a) The value adjustment board (c) In no event may a hearing be
shall meet not earlier than 30 days and not held pursuant to this subsection relative to
later than 60 days after the mailing of the valuation issues prior to completion of the
notice provided in s. 194.011(1); hearings required under s. 200.065(2)(c).
however, no board hearing shall be held
before approval of all or any part of the (2)(a) The clerk of the governing
assessment rolls by the Department of body of the county shall prepare a
Revenue. The board shall meet for the schedule of appearances before the board
following purposes: based on petitions timely filed with him
or her. The clerk shall notify each
1. Hearing petitions relating to petitioner of the scheduled time of his or
assessments filed pursuant to s. her appearance at least 25 calendar days
194.011(3). before the day of the scheduled
2. Hearing complaints relating to appearance. The notice must indicate
homestead exemptions as provided for whether the petition has been scheduled
under s. 196.151. to be heard at a particular time or during a
68
Chapter 194, F.S. (2014) (excerpts)
block of time. If the petition has been board is grounds for removal from office
scheduled to be heard within a block of by the Governor for neglect of duties.
time, the beginning and ending of that (3) The board shall remain in
block of time must be indicated on the session from day to day until all petitions,
notice; however, as provided in paragraph complaints, appeals, and disputes are
(b), a petitioner may not be required to heard. If all or any part of an assessment
wait for more than a reasonable time, not roll has been disapproved by the
to exceed 2 hours, after the beginning of department pursuant to s. 193.1142, the
the block of time. If the petitioner board shall reconvene to hear petitions,
checked the appropriate box on the complaints, or appeals and disputes filed
petition form to request a copy of the upon the finally approved roll or part of a
property record card containing relevant roll.
information used in computing the current
assessment, the property appraiser must History.-s. 4, ch. 69-140; ss. 21, 35, ch. 69
106; s. 27, ch. 70-243; s. 12, ch. 73-172; s. 6, ch.
provide the copy to the petitioner upon 74-234; s. 7, ch. 76-133; s. 3, ch. 76-234; s. 1, ch.
receipt of the petition from the clerk 77-174; s. 13, ch. 77-301; ss. 1, 9, 37, ch. 80-274;
regardless of whether the petitioner s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss. 9, 11,
initiates evidence exchange, unless the 23, 26, 80, ch. 82-226; ss. 20, 21, 22, 23, 24, 25,
ch. 83-204; s. 146, ch. 91-112; s. 979, ch. 95-147;
property record card is available online s. 5, ch. 96-204; s. 4, ch. 97-117; s. 2, ch. 98-52; s.
from the property appraiser. Upon receipt 3, ch. 2002-18; s. 2, ch. 2004-349; s. 11, ch. 2012-
of the notice, the petitioner may 193; s. 8, ch. 2013-109.
reschedule the hearing a single time by
submitting to the clerk a written request to 194.034 Hearing procedures;
reschedule, at least 5 calendar days before rules.-
the day of the originally scheduled (1)(a) Petitioners before the board
hearing. may be represented by an attorney or
(b) A petitioner may not be required agent and present testimony and other
to wait for more than a reasonable time, evidence. The property appraiser or his or
not to exceed 2 hours, after the scheduled her authorized representatives may be
time for the hearing to commence. If the represented by an attorney in defending
hearing is not commenced within that the property appraiser's assessment or
time, the petitioner may inform the opposing an exemption and may present
chairperson of the meeting that he or she testimony and other evidence. The
intends to leave. If the petitioner leaves, property appraiser, each petitioner, and all
the clerk shall reschedule the hearing, and witnesses shall be required, upon the
the rescheduling is not considered to be a request of either party, to testify under
request to reschedule as provided in oath as administered by the chairperson of
paragraph (a). the board. Hearings shall be conducted in
(c) Failure on three occasions with the manner prescribed by rules of the
respect to any single tax year to convene department, which rules shall include the
at the scheduled time of meetings of the right of cross-examination of any witness.
69
Chapter 194, F.S. (2014) (excerpts)
(b) Nothing herein shall preclude an be issued within 20 calendar days after
aggrieved taxpayer from contesting his or the last day the board is in session under
her assessment in the manner provided by s. 194.032. The decision of the board
s. 194.171, whether or not he or she has must contain findings of fact and
initiated an action pursuant to s. 194.011. conclusions of law and must include
(c) The rules shall provide that no reasons for upholding or overturning the
evidence shall be considered by the board determination of the property appraiser. If
except when presented during the time a special magistrate has been appointed,
scheduled for the petitioner's hearing or the recommendations of the special
at a time when the petitioner has been magistrate shall be considered by the
given reasonable notice; that a verbatim board. The clerk, upon issuance of a
record of the proceedings shall be made, decision, shall, on a form provided by the
and proof of any documentary evidence Department of Revenue, notify each
presented shall be preserved and made taxpayer and the property appraiser of the
available to the Department of Revenue, decision of the board. This notification
if requested; and that further judicial shall be by first-class mail or by
proceedings shall be as provided in s. electronic means if selected by the
194.036. taxpayer on the originally filed petition. If
requested by the Department of Revenue,
(d) Notwithstanding the provisions the clerk shall provide to the department a
of this subsection, no petitioner may copy of the decision or information
present for consideration, nor may a board relating to the tax impact of the findings
or special magistrate accept for and results of the board as described in s.
consideration, testimony or other 194.037 in the manner and form
evidentiary materials that were requested requested.
of the petitioner in writing by the property
appraiser of which the petitioner had (3) Appearance before an advisory
knowledge and denied to the property board or agency created by the county
appraiser. may not be required as a prerequisite
condition to appearing before the value
(e) Chapter 120 does not apply to adjustment board.
hearings of the value adjustment board.
(4) A condominium homeowners'
(f) An assessment may not be association may appear before the board
contested until a return required by s. to present testimony and evidence
193.052 has been filed. regarding the assessment of condominium
(2) In each case, except if the units which the association represents.
complaint is withdrawn by the petitioner Such testimony and evidence shall be
or if the complaint is acknowledged as considered by the board with respect to
correct by the property appraiser, the hearing petitions filed by individual
value adjustment board shall render a condominium unit owners, unless the
written decision. All such decisions shall owner requests otherwise.
70
Chapter 194, F.S. (2014) (excerpts)
(5) For the purposes of review of a of Revenue shall provide a list of
petition, the board may consider qualified special magistrates to any
assessments among comparable properties county with a population of 75,000 or
within homogeneous areas or less. Subject to appropriation, the
neighborhoods. department shall reimburse counties with
(6) For purposes of hearing joint a population of 75,000 or less for
petitions filed pursuant to s. payments made to special magistrates
194.011(3)(e), each included parcel shall appointed for the purpose of taking
be considered by the board as a separate testimony and making recommendations
petition. Such separate petitions shall be to the value adjustment board pursuant to
heard consecutively by the board. If a this section. The department shall
special magistrate is appointed, such establish a reasonable range for payments
separate petitions shall all be assigned to per case to special magistrates based on
the same special magistrate. such payments in other counties. Requests
for reimbursement of payments outside
History.—s. 21, ch. 83-204; s. 12, ch. 83-216; this range shall be justified by the county.
s. 3, ch. 86-175; s. 147, ch. 91-112; s. 2, ch. 92-32;
s. 980, ch. 95-147; s. 71, ch. 2004-11; s. 2, ch. If the total of all requests for
2011-181; s. 12, ch. 2012-193; s. 4,ch. 2013-192. reimbursement in any year exceeds the
amount available pursuant to this section,
194.035 Special magistrates; payments to all counties shall be prorated
property evaluators.— accordingly. If a county having a
(1) In counties having a population population less than 75,000 does not
of more than 75,000, the board shall appoint a special magistrate to hear each
appoint special magistrates for the petition, the person or persons designated
purpose of taking testimony and making to hear petitions before the value
recommendations to the board, which adjustment board or the attorney
recommendations the board may act upon appointed to advise the value adjustment
without further hearing. These special board shall attend the training provided
magistrates may not be elected or pursuant to subsection (3), regardless of
appointed officials or employees of the whether the person would otherwise be
county but shall be selected from a list of required to attend, but shall not be
those qualified individuals who are required to pay the tuition fee specified in
willing to serve as special magistrates. subsection (3). A special magistrate
Employees and elected or appointed appointed to hear issues of exemptions
officials of a taxing jurisdiction or of the and classifications shall be a member of
state may not serve as special magistrates. The Florida Bar with no less than 5 years'
The clerk of the board shall annually experience in the area of ad valorem
notify such individuals or their taxation. A special magistrate appointed
professional associations to make known to hear issues regarding the valuation of
to them that opportunities to serve as real estate shall be a state certified real
special magistrates exist. The Department estate appraiser with not less than 5 years'
71
Chapter 194,F.S. (2014) (excerpts)
experience in real property valuation. A Such property appraisers or evaluators
special magistrate appointed to hear shall present testimony as to the just value
issues regarding the valuation of tangible of any property the value of which is
personal property shall be a designated contested before the board and shall
member of a nationally recognized submit to examination by the board, the
appraiser's organization with not less than taxpayer, and the property appraiser.
5 years' experience in tangible personal (3) The department shall provide
property valuation. A special magistrate and conduct training for special
need not be a resident of the county in magistrates at least once each state fiscal
which he or she serves. A special year in at least five locations throughout
magistrate may not represent a person the state. Such training shall emphasize
before the board in any tax year during the department's standard measures of
which he or she has served that board as a value, including the guidelines for real
special magistrate. Before appointing a and tangible personal property.
special magistrate, a value adjustment Notwithstanding subsection (1), a person
board shall verify the special magistrate's who has 3 years of relevant experience
qualifications. The value adjustment and who has completed the training
board shall ensure that the selection of provided by the department under this
special magistrates is based solely upon subsection may be appointed as a special
the experience and qualifications of the magistrate. The training shall be open to
special magistrate and is not influenced the public. The department shall charge
by the property appraiser. The special tuition fees to any person attending this
magistrate shall accurately and training in an amount sufficient to fund
completely preserve all testimony and, in
the department's costs to conduct all
making recommendations to the value aspects of the training. The department
adjustment board, shall include proposed shall deposit the fees collected into the
findings of fact, conclusions of law, and Certification Program Trust Fund
reasons for upholding or overturning the pursuant to s. 195.002(2).
determination of the property appraiser.
The expense of hearings before History.—s. 22, ch. 83-204; s. 148, ch. 91-
112; s. 981, ch. 95-147; s. 4, ch. 2002-18; s. 72, ch.
magistrates and any compensation of 2004-11; s. 5,ch. 2008-197.
special magistrates shall be borne three-
fifths by the board of county 194.036 Appeals.—Appeals of
commissioners and two-fifths by the the decisions of the board shall be as
school board. follows:
(2) The value adjustment board of (1) If the property appraiser
each county may employ qualified disagrees with the decision of the board,
property appraisers or evaluators to he or she may appeal the decision to the
appear before the value adjustment board circuit court if one or more of the
at that meeting of the board which is held following criteria are met:
for the purpose of hearing complaints.
72
Chapter 194, F.S. (2014) (excerpts)
(a) The property appraiser finds upon investigation that a consistent
determines and affirmatively asserts in and continuous violation of the intent of
any legal proceeding that there is a the law or administrative rules by the
specific constitutional or statutory board has occurred, it shall so inform the
violation, or a specific violation of property appraiser, who may thereupon
administrative rules, in the decision of the bring suit in circuit court against the value
board, except that nothing herein shall adjustment board for injunctive relief to
authorize the property appraiser to prohibit continuation of the violation of
institute any suit to challenge the validity the law or administrative rules and for a
of any portion of the constitution or of mandatory injunction to restore the tax
any duly enacted legislative act of this roll to its just value in such amount as
state; determined by judicial proceeding.
(b) There is a variance from the However, when a final judicial decision is
rendered as a result of an appeal
property appraiser's assessed value in filed
excess of the following: 15 percent pursuant to this paragraph which alters or
variance from any assessment of $50,000 changes an assessment of a parcel of
or less; 10 percent variance from any property of any taxpayer not a party to
assessment in excess of $50,000 but not such procedure, such taxpayer shall have
in excess of $500,000; 7.5 percent 60 days from the date of the final judicial
variance from any assessment in excess of decision to file an action to contest such
$500,000 but not in excess of $1 million; altered or changed assessment pursuant to
or 5 percent variance from any s. 194.171(1), and the provisions of s.
assessment in excess of$1 million; or 194.171(2) shall not bar such action.
(c) There is an assertion by the (2) Any taxpayer may bring an
property appraiser to the Department of action to contest a tax assessment
Revenue that there exists a consistent and pursuant to s. 194.171.
continuous violation of the intent of the (3) The circuit court proceeding
law or administrative rules by the value shall be de novo, and the burden of proof
adjustment board in its decisions. The shall be upon the party initiating the
property appraiser shall notify the action.
department of those portions of the tax History.—s. 23, ch. 83-204; s. 149, ch. 91-
roll for which the assertion is made. The 112; s. 982, ch. 95-147.
department shall thereupon notify the
clerk of the board who shall, within 15 194.037 Disclosure of tax
days of the notification by the department, impact.—
send the written decisions of the board to (1) After hearing all petitions,
the department. Within 30 days of the complaints, appeals, and disputes, the
receipt of the decisions by the department, clerk shall make public notice of the
the department shall notify the property findings and results of the board in at
appraiser of its decision relative to further least a quarter-page size advertisement of
judicial proceedings. If the department
73
Chapter 194,F.S. (2014) (excerpts)
a standard size or tabloid size newspaper, because such petitions were withdrawn or
and the headline shall be in a type no settled prior to the board's consideration.
smaller than 18 point. The advertisement (e) In the fifth column, the number
shall not be placed in that portion of the of parcels for which petitions were filed
newspaper where legal notices and requesting a change in assessed value,
classified advertisements appear. The including requested changes in
advertisement shall be published in a assessment classification.
newspaper of general paid circulation in
the county. The newspaper selected shall (f) In the sixth column, the net
be one of general interest and readership change in taxable value from the
in the community, and not one of limited assessor's initial roll which results from
subject matter, pursuant to chapter 50. board decisions.
The headline shall read: TAX IMPACT (g) In the seventh column, the net
OF VALUE ADJUSTMENT BOARD. shift in taxes to parcels not granted relief
The public notice shall list the members by the board. The shift shall be computed
of the value adjustment board and the as the amount shown in column 6
taxing authorities to which they are multiplied by the applicable millage rates
elected. The form shall show, in columnar adopted by the taxing authorities in
form, for each of the property classes hearings held pursuant to s. 200.065(2)(d)
listed under subsection (2), the following or adopted by vote of the electors
information, with appropriate column pursuant to s. 9(b) or s. 12, Art. VII of the
totals: State Constitution, but without adjustment
(a) In the first column, the number as authorized pursuant to s. 200.065(6). If
of parcels for which the board granted for any taxing authority the hearing has
exemptions that had been denied or that not been completed at the time the notice
had not been acted upon by the property required herein is prepared, the millage
appraiser. rate used shall be that adopted in the
hearing held pursuant to s. 200.065(2)(c).
(b) In the second column, the
number of parcels for which petitions (2) There must be a line entry in
were filed concerning a property tax each of the columns described in
exemption. subsection (1), for each of the following
property classes:
(c) In the third column, the number
of parcels for which the board considered (a) Improved residential property,
the petition and reduced the assessment which must be identified as "Residential."
from that made by the property appraiser (b) Improved commercial property,
on the initial assessment roll. which must be identified as
(d) In the fourth column, the "Commercial."
number of parcels for which petitions (c) Improved industrial property,
were filed but not considered by the board utility property, leasehold interests,
subsurface rights, and other property not
74
Chapter 194,F.S. (2014) (excerpts)
properly attributable to other classes listed PART III
in this section, which must be identified
as "Industrial and Misc." ASSESSMENT:
(d) Agricultural property, which PRESUMPTION OF
must be identified as "Agricultural." CORRECTNESS
(e) High-water recharge property,
which must be identified as "High-Water 194.301 Challenge to ad valorem tax
Recharge." assessment.
(f) Historic property used for 194.3015 Burden of proof.
commercial or certain nonprofit purposes,
which shall be identified as "Historic 194.301 Challenge to ad valorem
Commercial or Nonprofit." tax assessment.—
(g) Tangible personal property, (1) In any administrative or judicial
which must be identified as "Business action in which a taxpayer challenges an
Machinery and Equipment." ad valorem tax assessment of value, the
(h) Vacant land and nonagricultural property appraiser's assessment is
acreage, which must be identified as presumed correct if the appraiser proves
"Vacant Lots and Acreage." by a preponderance of the evidence that
the assessment was arrived at by
(3) The form of the notice, complying with s. 193.011, any other
including appropriate narrative and applicable statutory requirements relating
column descriptions, shall be prescribed to classified use values or assessment
by department rule and shall be brief and caps, and professionally accepted
nontechnical to minimize confusion for appraisal practices, including mass
the average taxpayer. appraisal standards, if appropriate.
History.—s. 24, ch. 83-204; s. 150,ch. 91- However, a taxpayer who challenges an
112; s. 6, ch. 96-204; s. 5, ch. 97-117; s. 6, ch. assessment is entitled to a determination
2007-321; s. 6,ch. 2008-197.
by the value adjustment board or court of
the appropriateness of the appraisal
methodology used in making the
assessment. The value of property must
be determined by an appraisal
methodology that complies with the
criteria of s. 193.011 and professionally
accepted appraisal practices. The
provisions of this subsection preempt any
prior case law that is inconsistent with
this subsection.
75
Chapter 194,F.S. (2014) (excerpts)
(2) In an administrative or judicial appraiser must comply with those
action in which an ad valorem tax directions.
assessment is challenged, the burden of (c) If the revised assessment
proof is on the party initiating the following remand is challenged, the
challenge. procedures described in this section
(a) If the challenge is to the assessed apply.
value of the property, the party initiating (d) If the challenge is to the
the challenge has the burden of proving classification or exemption status of the
by a preponderance of the evidence that property, there is no presumption of
the assessed value: correctness, and the party initiating the
1. Does not represent the just value challenge has the burden of proving by a
of the property after taking into account preponderance of the evidence that the
any applicable limits on annual increases classification or exempt status assigned to
in the value of the property; the property is incorrect.
2. Does not represent the classified History.—s. 1, ch. 97-85; s. 1, ch. 2009-121.
use value or fractional value of the
property if the property is required to be 194.3015 Burden of proof.—
assessed based on its character or use; or (1) It is the express intent of the
3. Is arbitrarily based on appraisal Legislature that a taxpayer shall never
practices that are different from the have the burden of proving that the
appraisal practices generally applied by property appraiser's assessment is not
the property appraiser to comparable supported by any reasonable hypothesis
property within the same county. of a legal assessment. All cases
establishing the every-reasonable-
(b) If the party challenging the hypothesis standard were expressly
assessment satisfies the requirements of rejected by the Legislature on the
paragraph (a), the presumption provided adoption of chapter 97-85, Laws of
in subsection (1) is overcome, and the Florida. It is the further intent of the
value adjustment board or the court shall Legislature that any cases published since
establish the assessment if there is 1997 citing the every-reasonable-
competent, substantial evidence of value hypothesis standard are expressly rejected
in the record which cumulatively meets to the extent that they are interpretative of
the criteria of s. 193.011 and legislative intent.
professionally accepted appraisal
practices. If the record lacks such (2) This section is intended to
evidence, the matter must be remanded to clarify existing law and apply
the property appraiser with appropriate retroactively.
directions from the value adjustment History.—s. 2, ch. 2009-121.
board or the court, and the property
76
Chapter 286 F.S. (2014) (excerpts)
CHAPTER 286 286.011 Public meetings and
records; public inspection;
PUBLIC BUSINESS: criminal and civil penalties.—
MISCELLANEOUS
PROVISIONS (1) All meetings of any board or commission
of any state agency or authority or of any
agency or authority of any county,
286.0105 Notices of meetings and municipal corporation, or political
hearings must advise that a subdivision, except as otherwise provided
record is required to appeal. in the Constitution, including meetings
with or attended by any person elected to
286.011 Public meetings and records; such board or commission, but who has
public inspection; criminal not yet taken office, at which official acts
and civil penalties. are to be taken are declared to be public
286.0113 General exemptions from meetings open to the public at all times,
public meetings. and no resolution, rule, or formal action
shall be considered binding except as
286.0105 Notices of meetings taken or made at such meeting. The board
and hearings must advise that a or commission must provide reasonable
record is required to appeal.—Each notice of all such meetings.
board, commission, or agency of this state (2) The minutes of a meeting of any
or of any political subdivision thereof such board or commission of any such
shall include in the notice of any meeting state agency or authority shall be
or hearing, if notice of the meeting or promptly recorded, and such records shall
hearing is required, of such board, be open to public inspection. The circuit
commission, or agency, conspicuously on courts of this state shall have jurisdiction
such notice, the advice that, if a person to issue injunctions to enforce the
decides to appeal any decision made by purposes of this section upon application
the board, agency, or commission with by any citizen of this state.
respect to any matter considered at such (3)(a) Any public officer who violates
meeting or hearing, he or she will need a any provision of this section is guilty of a
record of the proceedings, and that, for noncriminal infraction, punishable by fine
such purpose, he or she may need to not exceeding $500.
ensure that a verbatim record of the
proceedings is made, which record (b) Any person who is a member of a
includes the testimony and evidence upon board or commission or of any state
which the appeal is to be based. The agency or authority of any county,
requirements of this section do not apply municipal corporation, or political
to the notice provided in s. 200.065(3). subdivision who knowingly violates the
History.—s. 1, ch. 80-150; s. 14, ch. 88-216; s.
provisions of this section by attending a
209, ch. 95-148. meeting not held in accordance with the
77
Chapter 286 F.S. (2014) (excerpts)
provisions hereof is guilty of a (5) Whenever any board or
misdemeanor of the second degree, commission of any state agency or
punishable as provided in s. 775.082 or s. authority or any agency or authority of
775.083. any county, municipal corporation, or
(c) Conduct which occurs outside the political subdivision appeals any court
state which would constitute a knowing order which has found said board,
violation of this section is a misdemeanor commission, agency, or authority to have
violated this section, and such order is
of the second degree, punishable as
provided in s. 775.082 or s. 775.083. affirmed, the court shall assess a
reasonable attorney's fee for the appeal
(4) Whenever an action has been filed against such board, commission, agency,
against any board or commission of any or authority. Any fees so assessed may be
state agency or authority or any agency or assessed against the individual member or
authority of any county, municipal members of such board or commission;
corporation, or political subdivision to provided, that in any case where the board
enforce the provisions of this section or to or commission seeks the advice of its
invalidate the actions of any such board, attorney and such advice is followed, no
commission, agency, or authority, which such fees shall be assessed against the
action was taken in violation of this individual member or members of the
section, and the court determines that the board or commission.
defendant or defendants to such action
acted in violation of this section, the court (6) All persons subject to subsection
shall assess a reasonable attorney's fee (1) are prohibited from holding meetings
against such agency, and may assess a at any facility or location which
reasonable attorney's fee against the discriminates on the basis of sex, age,
individual filing such an action if the race, creed, color, origin, or economic
court finds it was filed in bad faith or was status or which operates in such a manner
frivolous. Any fees so assessed may be as to unreasonably restrict public access
assessed against the individual member or to such a facility.
members of such board or commission; (7) Whenever any member of any
provided, that in any case where the board board or commission of any state agency
or commission seeks the advice of its or authority or any agency or authority of
attorney and such advice is followed, no any county, municipal corporation, or
such fees shall be assessed against the political subdivision is charged with a
individual member or members of the violation of this section and is
board or commission. However, this subsequently acquitted, the board or
subsection shall not apply to a state commission is authorized to reimburse
attorney or his or her duly authorized said member for any portion of his or her
assistants or any officer charged with reasonable attorney's fees.
enforcing the provisions of this section. (8) Notwithstanding the provisions of
subsection (1), any board or commission
78
Chapter 286 F.S. (2014) (excerpts)
of any state agency or authority or any of the persons attending. At the
agency or authority of any county, conclusion of the attorney-client session,
municipal corporation, or political the meeting shall be reopened, and the
subdivision, and the chief administrative person chairing the meeting shall
or executive officer of the governmental announce the termination of the session.
entity, may meet in private with the (e) The transcript shall be made part
entity's attorney to discuss pending of the public record upon conclusion of
litigation to which the entity is presently a the litigation.
party before a court or administrative
agency, provided that the following History.—s. 1, ch. 67-356; s. 159, ch. 71-136; s.
1, ch. 78-365; s. 6, ch. 85-301; s. 33, ch. 91-224;
conditions are met: s. 1, ch. 93-232; s. 210, ch. 95-148; s. 1, ch. 95-
(a) The entity's attorney shall advise 353; s. 2, ch. 2012-25.
the entity at a public meeting that he or
she desires advice concerning the 286.0113 General exemptions
litigation. from public meetings.—
(b) The subject matter of the meeting (1) That portion of a meeting that
shall be confined to settlement would reveal a security system plan or
negotiations or strategy sessions related to portion thereof made confidential and
litigation expenditures. exempt by s. 119.071(3)(a) is exempt
(c) The entire session shall be from s. 286.011 and s. 24(b), Art. I of the
recorded by a certified court reporter. The
State Constitution.
reporter shall record the times of (2)(a) For purposes of this subsection:
commencement and termination of the 1. "Competitive solicitation" means
session, all discussion and proceedings, the process of requesting and receiving
the names of all persons present at any sealed bids, proposals, or replies in
time, and the names of all persons accordance with the terms of a
speaking. No portion of the session shall competitive process, regardless of the
be off the record. The court reporter's method of procurement.
notes shall be fully transcribed and filed
with the entity's clerk within a reasonable 2. "Team" means a group of members
time after the meeting. established by an agency for the purpose
of conducting negotiations as part of a
(d) The entity shall give reasonable competitive solicitation.
public notice of the time and date of the
attorney-client session and the names of (b)1. Any portion of a meeting at
persons who will be attending the session. which a negotiation with a vendor is
The session shall commence at an open conducted pursuant to a competitive
meeting at which the persons chairing the solicitation, at which a vendor makes an
meeting shall announce the oral presentation as part of a competitive
commencement and estimated length of solicitation, or at which a vendor answers
the attorney-client session and the names questions as part of a competitive
79
Chapter 286 F.S. (2014) (excerpts)
solicitation is exempt from s. 286.011 and reviewed and saved from repeal through
s. 24(b), Art. I of the State Constitution. reenactment by the Legislature.
2. Any portion of a team meeting at History.—s. 2, ch. 2001-361; s. 44, ch. 2005-
which negotiation strategies are discussed 251; s. 2, ch. 2006-158; s. 2, ch. 2006-284; s. 13,
is exempt from s. 286.011 and s. 24(b), ch. 2010-151; s. 2, ch. 2011-140.
Art. I of the State Constitution.
(c)1. A complete recording shall be
made of any portion of an exempt
meeting. No portion of the exempt
meeting may be held off the record.
2. The recording of, and any records
presented at, the exempt meeting are
exempt from s. 119.07(1) and s. 24(a),
Art. I of the State Constitution until such
time as the agency provides notice of an
intended decision or until 30 days after
opening the bids, proposals, or final
replies, whichever occurs earlier.
3. If the agency rejects all bids,
proposals, or replies and concurrently
provides notice of its intent to reissue a
competitive solicitation, the recording and
any records presented at the exempt
meeting remain exempt from s. 119.07(1)
and s. 24(a), Art. I of the State
Constitution until such time as the agency
provides notice of an intended decision
concerning the reissued competitive
solicitation or until the agency withdraws
the reissued competitive solicitation. A
recording and any records presented at an
exempt meeting are not exempt for longer
than 12 months after the initial agency
notice rejecting all bids, proposals, or
replies.
(d) This subsection is subject to the
Open Government Sunset Review Act in
accordance with s. 119.15 and shall stand
repealed on October 2, 2016, unless
80
FORMS
Taxpayers/Petitioners Complete and File with the VAB Clerk
81
PETITION TO THE VALUE ADJUSTMENT BOARD DR-486
REQUEST FOR HEARING R. 12/09
486
Rule 12D-16.002
Florida Administrative Code
FLORIDA
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can present facts
that support the correctness of the assessment.To request a conference, contact your county property appraiser.
For portability of homestead assessment difference, use form DR-486PORT. For deferral or penalties, use DR-486DP.
ya p 71,1 �E _4x R 4 g " .4 41
Petition# County Tax year 20_ Date received
r a e a ��
Iry ) k N rah 3 F * s` r # 8 � ���: k � � F�.
PART 1. Taxpayer Information
Taxpayer name Agent
Mailing Parcel ID and
address for physical address or
notices TPP account#
Phone Fax Email
The standard way to receive information is by US mail. If possible, I prefer to receive information by ❑ email ❑fax.
❑ Send me a copy of the real property record card or tangible property worksheet with my hearing notice.
❑ I will not attend the hearing but would like my evidence considered. In this instance only,you must submit duplicate copies of
your evidence to the value adjustment board clerk.Florida law allows the property appraiser to cross examine or object to your
evidence.The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.
Type of Property ❑ Res.1-4 units ❑ Industrial and miscellaneous ❑High-water recharge ❑Historic,commercial or nonprofit
❑Commercial ❑Res.5+units ❑Agricultural or classified use ❑Vacant lots and acreage ❑Business machinery,equipment
PART 2. Reason for Petition Check one If more than one file a separate petition.
❑ Real property value ❑ Denial of exemption. Select or enter type:
❑ Denial of classification ❑ Denial for late filing of exemption or classification. Include a date-stamped copy of application.
❑ Parent/grandparent reduction ❑ Tangible personal property value.A return required by s.193.052 must have been filed.(S.194.034,F.S.)
❑ Check here if this is a joint petition. Attach a list of parcels with the property appraiser's determination that parcels are
substantially similar. (S. 194.011(3)(e)and (f), F.S.)
Enter the time(in minutes)you think you need to present your case. Most hearings take 15 minutes.The VAB is not bound
by the requested time. For single joint petitions for multiple parcels, provide the time needed for the entire group.
❑ There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your
evidence directly to the property appraiser at least 15 days before the hearing and request the property appraiser's
evidence.At the hearing, you have the right to have witnesses sworn.
PART 3. Certification
Under penalties of perjury, I declare that I am the owner of the property described in this petition or the authorized agent of
the owner for purposes of filing this petition and for purposes of becoming agent for service of process under s.
194.011(3)(g), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature,taxpayer Print name Date
Signature,agent Professional license number or FBN
A petition filed by an unlicensed agent must be signed by the taxpayer or include written authorization from the taxpayer.
❑ I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
Your petition will not be complete until you pay the filing fee.When the VAB has reviewed and accepted it,they will assign
a number, send you a confirmation, and give a copy to the property appraiser.
82
PETITION TO THE VALUE ADJUSTMENT BOARD R. 11/12
Rule 12D-16.002
TAX DEFERRAL OR PENALTIES DR-486DP
Florida Administrative Code
REQUEST FOR HEARING Effective 11/12
FLORIDA
Petition# County Tax year 20_ Date received
PART 1. Taxpayer Information
Taxpayer name Agent
Mailing Parcel ID and
address for physical address
notices or TPP account#
Phone Fax Email
The standard way to receive information is by US mail. If possible, I prefer ❑ email ❑ fax.
❑ I will not attend the hearing but would like my evidence considered. You must submit duplicate copies of
your evidence to the value adjustment board clerk. Florida law allows the tax collector to cross examine or
object to your evidence. The ruling will occur under the same statutory guidelines as if you were present.
PART 2. Type of Deferral or Penalty Appeal
❑ Disapproval of homestead tax deferral
❑ Disapproval of affordable rental tax deferral
❑ Disapproval of recreational and commercial working waterfront tax deferral
❑ Penalties imposed under section 197.301, F.S., homestead, affordable rental housing property, or
recreational and commercial working waterfront
You must submit a copy of the original application for tax deferral filed with the tax collector and related documents.
Enter the time(in minutes)you will need to present your case. Most hearings take 15 minutes.The VAB is not
bound by the requested time. For single joint petitions for multiple parcels,enter the time needed for the entire group.
❑ There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
At the hearing, you have the right to have witnesses sworn.
PART 3. Certification
Under penalties of perjury, I declare that I am the owner of the property described in this petition or the authorized
agent of the owner for purposes of filing this petition and for purposes of becoming agent for service of process under
s. 194.011(3)(g), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature,taxpayer Print name Date
Signature,agent Professional license number or FBN
A petition filed by an unlicensed agent must be signed by the taxpayer or include written authorization from the taxpayer.
❑ I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any
documents that support my statement.
Your petition will not be complete until you pay the filing fee.When the VAB has reviewed and accepted it, they will assign
a number, send you a confirmation, and give a copy to the tax collector.
83
DR-486MU
N. 12/09
VALUE ADJUSTMENT BOARD Page of
ATTACHMENT TO SINGLE JOINT PETITION Suggested form
FOR MULTIPLE UNITS FILING
FLORIDA County
Phone
Each petition with any attachments must be filed with the proper filing fee or it will be invalid and rejected. Each
parcel of property being appealed must be identified by a separate folio number. This form must be attached to a
Form DR-486, when used.
Joint petitions filed by condominium, cooperative, or homeowners' associations as agents according to section
194.011(3)(e), F.S., should attach a copy of the board of administration or directors' resolution authorizing this filing.
For Complex Only
Name Address
Mail notices to: ❑ owner ❑ agent
Name Home phone
Address Apt Work phone
City State Zip Other
List the folio numbers for all parcels covered by this petition.
First 9 digits of real estate folio number Enter last 4 digits of each folio number in the spaces below.
Total number of parcels this page:
Continue on additional pages,if needed.
Grand total, number of parcels filed, all pages Number of pages, including this one:
Signatures and Certification
Under penalties of perjury, I declare that I have read this attachment and the facts in it are true. If I am signing and filing
this attachment and the related petition as an agent of the taxpayer/owner, I certify that I am duly authorized to do so.
Signature,petitioner/agent Date
Attached or indicated below is the property appraiser's determination that the parcels are substantially similar as required by s.
194.011(3)(e)or(3)(f), F.S.
The parcels on this form are substantially similar as required by s. 194.011(3)(e)or(3)(f), F.S.
Signature,property appraiser Date
84
ATTACHMENT TO SINGLE JOINT PETITION DR-486MU
N. 12/09
Page of
Enter last 4 digits of each folio number in the spaces below.
Total number of parcels this page:
85
PETITION TO THE VALUE ADJUSTMENT BOARD DR-486P0RT
TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE ?00
Rule 12D-16
Florida Administrative Code
REQUEST FOR HEARING
This petition does not authorize the consideration or adjustment of
FLORIDA the just,assessed,or taxable value of the previous homestead.
You have the right to an informal conference with the property appraiser. This conference is not required and does not
change your filing due date. You can present facts that support your claim and the property appraiser can present facts that
support the correctness of the assessment. To request a conference, contact your county property appraiser.
Petition# County Tax year 20_ Date received
r40
PART 1. Taxpayer Information
Taxpayer name Agent
Mailing Email
address
for notices Phone Fax
The standard way to receive information is by US mail. If possible, I prefer to receive information by [' email ❑ fax.
❑ I will not attend the hearing but would like my evidence considered. In this instance only,you must submit duplicate copies
of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to
your evidence.The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County
PART 2. Reason for Petition Check all that apply.
❑ I was denied the transfer of the assessment difference from my previous homestead to my new homestead.
❑ I disagree with the assessment difference calculated by the property appraiser for transfer to my new homestead.
I believe the amount that should be transferred is: $
❑ I filed late with the property appraiser for the transfer of my homestead assessment difference. Late-filed homestead
assessment difference petitions must include a copy of the application filed with,and date-stamped by,the property appraiser.
❑ My previous homestead is in a different county. I am appealing action of the property appraiser in that county.
Enter the time(in minutes)you will need to present your case. Most hearings take 15 minutes.The VAB is not bound by
the requested time. For single joint petitions for multiple parcels, provide the time needed for the entire group.
❑ There are specific dates my witnesses or I will not be available to attend. I have attached a list of dates.
You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your
evidence directly to the property appraiser at least 15 days before the hearing and request the property appraiser's
evidence.At the hearing, you have the right to have witnesses sworn.
PART 3. Certification
Under penalties of perjury, I declare that I am the owner of the property described in this petition or the authorized
agent of the owner for purposes of filing this petition and for purposes of becoming agent for service of process under
s. 194.011(3)(g), Florida Statutes, and that I have read this petition and the facts stated in it are true.
Signature,taxpayer Print name Date
Signature,agent Professional license number or FBN
A petition filed by an unlicensed agent must be signed by the taxpayer or include written authorization from the taxpayer.
❑ I am filing this petition after the deadline. I have attached a statement of the reasons I filed late and any documents
that support my statement.
Your petition will not be complete until you pay the filing fee.When the VAB has reviewed and accepted it, they will assign
a number, send you a confirmation, and give a copy to the property appraiser.
86
r. . VALUE ADJUSTMENT BOARD DR-485W1
N. 12/09
WITHDRAWAL OF PETITION Rule 12D-16.002
Florida Administrative Code
TC
0
FLORIDA To the value adjustment board of County
Address
From ❑ Taxpayer ❑ Agent
Parcel ID Petition #
Property Mailing
address address
Email Phone
I do not wish to have a decision entered by the board or special magistrate. I understand that
withdrawing this petition may mean I lose my right to file an appeal of the assessment in circuit court.*
The petition is withdrawn for the reason below.
❑ The petitioner agrees with the determination of the property appraiser or tax collector.
❑ The petitioner and property appraiser or tax collector have reached a settlement.
Value settled on $
❑ The petitioner does not agree with the decision or assessment of the property appraiser or tax collector
but no longer wishes to pursue a remedy through the value adjustment board.
❑ Other reason, specify:
OR
Signature,taxpayer Signature,petitioner or agent
If signed by agent, I am authorized to withdraw this petition.
Print name Date Print name Date
*If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit
court to further contest your assessment(sections 193.155(8)(1), 194.036, 194.171(2), and 196.151, F.S.).
87
FORMS
Miscellaneous Forms for Use by VAB Clerks
88
VALUE ADJUSTMENT BOARD N. 12/09
DR-481
NOTICE OF HEARING Rule 12D-16.002
Florida Administrative Code
FLORIDA
County Petition# Petition type
Petitioner name From
Address Address
Parcel number, Phone ext. Fax
account number,
or legal address E-mail
Ei Box 1 ❑ Box 2
A hearing has been scheduled for A good cause hearing has been scheduled for
❑ your petition ❑ your late filed petition
❑ the continuation of your hearing after remand ❑ other
❑ other
If both Box 1 and 2 are checked, your good cause hearing will be immediately followed by a hearing on your
petition, if good cause is found.
YOUR HEARING INFORMATION
Hearing date Hearing address and room
Time
Time reserved
Bring copies of your evidence, in addition to what you have provided to the property appraiser.
Evidence becomes part of the record and will not be returned.
Please arrive 15 minutes before the scheduled hearing time with any witnesses. If you or your witnesses are
unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible.
❑ Enclosed is a copy of the property record card
You have the right to reschedule your hearing one time without cause by submitting a written request to the
VAB clerk at the address above at least five calendar days before the originally scheduled hearing(s. 194.032(2), F.S.).
All other requests for rescheduling must include a statement of good cause with supporting documents.
You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your
evidence directly to the property appraiser at least 15 days before the hearing and request the property appraiser's
evidence. If you want to participate in the evidence exchange, your evidence is due by at . At the
hearing, you have the right to have witnesses sworn.
Signature,deputy clerk Date
For a list of potential magistrates Phone ext. Web
For a copy of the value adjustment Phone ext. Web
board uniform rules of procedure
If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with
no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this
notice. If you are hearing or voice impaired, call
89
VALUE ADJUSTMENT BOARD DR-485WCN
R. 11/12
CLERK'S NOTICE Rule 12D-16.002
Florida Administrative Code
Effective 11/12
FLORIDA County
To From
Clerk, Value Adjustment Board
Address
Petition # Phone
Agent# Email
This notice will inform the parties of the following action taken on the petition.
❑ You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.012(9), F.A.C.)
❑ The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk's
notice. (Rule 12D-9.015(9), F.A.C.)
❑ The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by
separate notice (Rule 12D-9.015(11), F.A.C.)
❑ The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for
hearing. (Rule 12D-9.015(11), F.A.C.)
❑ Your petition was returned. There was no filing fee included with the petition.
❑ We received duplicate petitions for this property. The VAB is trying to resolve this issue. Please contact the clerk
when you receive this notice.
❑ The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the
revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify
the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C.)
❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you.
❑ The board did not find good cause to reschedule your hearing. Your hearing will be held on at
❑ Other, specify
Certificate of Service
I certify a true copy was served by US mail or the method ❑ petitioner
requested on the petitioner's form on: ❑ other
❑ A copy was provided to the property appraiser.
Signature,deputy clerk Date
90
CROSS-COUNTY NOTICE OF APPEAL AND PETITION DR-486XC0
a TRANSFER OF HOMESTEAD ASSESSMENT DIFFERENCE R. 12/09
Rule 12D-16.002
Florida Administrative Code
For use by the Clerk of the Value Adjustment Board (VAB)
FLORIDA
Completed by VAB Clerk in the County of the New Homestead
To: Clerk of the VAB, County of From: Clerk of the VAB, County of
Contact Contact
Name Name
Address Address
Phone ext. Phone ext.
Email Email
Fax Fax
The attached petition appeals actions of the property appraiser in your county.
I certify that this petition to the Value Adjustment Board was filed with me on (Date)
Signature,clerk of the value adjustment board
INSTRUCTIONS
Clerk of the VAB, County of the New Homestead
Use this form if a petition is filed because:
1. A taxpayer does not agree with the amount of the assessment limitation difference for which the
taxpayer qualifies as stated by the property appraiser in the county of the previous homestead, or
2. The property appraiser in the county of the previous homestead
a. has said that the taxpayer does not qualify to transfer any assessment limitation difference, or
b. has not provided sufficient information to grant the assessment difference transfer.
When a taxpayer files a petition to the VAB in the county of the new homestead property, the clerk of the VAB
in that county will send this notice, Form DR-486XCO, to the clerk of the VAB in the county of the previous
homestead if the petition form DR-486PORT check box indicates there is an issue with the homestead in the
previous county. Attach the taxpayer's petition form.
Clerk of the VAB, County of the Previous Homestead
The attached petition appeals the actions of the property appraiser in your county. If your VAB has already
adjourned, it must reconvene. When the VAB makes a decision on the attached petition, promptly send a copy
of the decision to the petitioner and the clerk of the VAB in the county of the new homestead.
91
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
Fai R. 12/09
Section 193.122, Florida Statutes Rule 12D-16.002
Florida Administrative Code
FLORIDA
Tax Roll Year 20
The Value Adjustment Board of County, after approval of the assessment roll below by the
Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and
the Value Adjustment Board is satisfied that the
(Check one.) Real Property n Tangible Personal Property
assessment for our county includes all property and information required by the statutes of the State of
Florida and the requirements and regulations of the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. The roll will be delivered to the property appraiser of this county on the date of this
certification. The property appraiser will adjust the roll accordingly and make all extensions to show the
tax attributable to all taxable property under the law.
The following figures* are correct to the best of our knowledge:
1. Taxable value of real property tangible personal property
assessment roll as submitted by the property appraiser to the value $
adjustment board
2. Net change in taxable value due to actions of the Board $
3. Taxable value of real property tangible personal property
assessment roll incorporating all changes due to action of the value $
adjustment board
*All values entered should be county taxable values. School and other taxing authority values may differ.
Signature,Chair of the Value Adjustment Board Date
Continued on page 2
92
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
R. 12/09
Page 2 of 2
PROCEDURES Tax Roll Year 20
The value adjustment board has met the requirements below. Check all that apply.
The board:
❑ 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all
actions reported by the VAB clerk or the legal counsel to comply with the checklist.
❑ 2. Verified the qualifications of special magistrates, including if special magistrates completed the
Department's training.
❑ 3. Based the selection of special magistrates solely on proper qualifications and the property
appraiser did not influence the selection of special magistrates.
❑ 4. Considered only petitions filed by the deadline or found to have good cause for filing late.
❑ 5. Noticed all meetings as required by section 286.011, F.S.
❑ 6. Did not consider ex parte communications unless all parties were notified and allowed to object
to or address the communication.
❑ 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
❑ 8. Ensured that all decisions contained the required findings of fact and conclusions of law.
❑ 9. Allowed the opportunity for public comment at the meetings where the recommended decisions
of special magistrates were considered or board decisions were adopted.
❑ 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida
Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention.
All board members and the board's legal counsel have read this certification.
The board must submit this certification to the Department of Revenue before it publishes the notice of
the findings and results required by section 194.037, F.S.
On behalf of the entire value adjustment board, I certify that the above statements are true and that the
board has met all the requirements in Chapter 194, F.S., and Department rules.
After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll
that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this
certification shall be delivered to the property appraiser to attach to each copy of the assessment roll
prepared by the property appraiser.
Signature,Chair of the Value Adjustment Board Date
93
DR-488P
INITIAL CERTIFICATION OF Rule 12D-16.002
THE VALUE ADJUSTMENT BOARD Florida Administrative Code
Section 193.122, Florida Statutes
FLORIDA
Tax Roll Year 20_
The Value Adjustment Board of County has not completed its hearings and certifies on
order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that
the
(Check one.) Real Property Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property
and information required by the statutes of the State of Florida and the requirements and regulations of
the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as
part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form
DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The
property appraiser will make all extensions to show the tax attributable to all taxable property
under the law.
Signature,Chair of the Value Adjustment Board Date
94
NOTICE DR-529
R. 12/09
VALUE ADJUSTMENT BOARD Rule 12D-16.002
Florida Administrative Code
County
Tax Year
Members of the Board
Honorable Board of County Commissioners, District No.
Honorable Board of County Commissioners, District No.
Honorable School Board, District No.
Citizen Member Business owner within the school district
Citizen Member Homestead property owner
The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to
property tax assessments, exemptions, classifications, and tax deferrals.
Summary of Year's Actions
Number of Parcels
Type of Property Exemptions Assessments* Both Reduction in Shift s
County Taxable Value Taxes
Granted Requested Reduced Requested Withdrawn Due to Board Actions Due to Board Actions
or settled
Residential
Commercial
Industrial and
miscellaneous
Agricultural or
classified use
High-water recharge
Historic commercial
or nonprofit
Business machinery
and equipment
Vacant lots and
acreage
TOTALS
All values should be county taxable values. School and other taxing authority values may differ.
`Includes transfer of assessment difference(portability)requests.
If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board.
Chair's name Phone
Clerk's name Phone
95
FORMS
Decision Forms
96
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485D
DENIAL FOR NON-PAYMENT N.3/12 TC
Rule 12D-16.002
Section 194.014, Florida Statutes Florida Administrative Code
Provisional
County
FLORIDA
Petitioner Petition #
Mailing Property
address address, if
different
Parcel ID Tax year
Appeal of ❑ Assessment ❑ Denial of classification or exemption
❑ Whether the property was substantially complete on Jan 1
The Value Adjustment Board (VAB) has denied your petition.
According to the tax collector's records your taxes became delinquent on . The tax
collector's records also reflect that the payment requirements for petitions pending before the VAB have
not been met.
If you have evidence that your required payment was made before the delinquent date, please contact our
office immediately at
If you are not satisfied with this decision of the VAB, you have the right to file a lawsuit in circuit court to
further contest your assessment. (Ss. 193.155(8)(1), 194.036, 194.171(2), and 196.151, F.S.)
Signature,chair,value adjustment board Print name Date of decision
Signature,VAB clerk or representative Print name Date mailed to parties
INFORMATION ABOUT PAYMENTS
Florida law requires the value adjustment board to deny a petition if the petitioner does not make the payment
required below before the taxes become delinquent, usually on April 1. These payment requirements are
summarized below.
Required Payment for Appeal of Assessment
For petitions on the value, including portability, the required payment must include:
• All of the non-ad valorem assessments, and
• A partial payment of at least 75 percent of the ad valorem taxes,
• Less applicable discounts under s. 197.162, F.S. (s. 194.014(1)(a),F.S.)
Required Payment for Other Appeals
For petitions on the denial of a classification or exemption, or based on an argument that the property
was not substantially complete on January 1, the required payment must include:
• All of the non-ad valorem assessments, and
• The amount of the tax that the taxpayer admits in good faith to owe,
• Less applicable discounts under s. 197.162, F.S. (s. 194.014(1)(b), F.S.)
cc: County Property Appraiser
Department of Revenue, Property Tax Oversight, P.O. Box 3000,Tallahassee, FL 32315-3000
97
<VAB return address>
<Petitioner name>
<Petitioner address>
Tax year:
Agenda or petition number:
Account or parcel number:
Date of decision:
Date notice mailed:
Certification date:
DR-485M,R.11/12
Rule 12D-16.002,F.A.C.,Eff. 11/12
NOTICE OF DECISION OF THE VALUE ADJUSTMENT BOARD
County, Florida
The Value Adjustment Board (VAB) approved and adopted as its decision the
special magistrate's written recommendations, previously mailed to you on
the "Decision of the Value Adjustment Board"form.
The Special Magistrate's written recommendations indicate whether tax relief
has been granted by the VAB. This assessment(s)was certified on the date on
the reverse side of this notice and has been incorporated into the final tax roll.
If you are not satisfied after you are notified of the final decision of the VAB,
you have the right to file a lawsuit in circuit court to further contest your
assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and
197.2425, Florida Statutes.)
Value Adjustment Board
98
VALUE ADJUSTMENT BOARD DR 485R
N. 12/09
REMAND TO PROPERTY APPRAISER Rule 12D-16.002
Florida Administrative Code
0
FLORIDA
Section 1. Completed by Value Adjustment Board or Special Magistrate
Petition # ,County 'Parcel ID Date
To: Property Appraiser From: Clerk or Special Magistrate
Name Name
Address Address
The value adjustment board or special magistrate has:
Determined that the property appraiser's value Granted a property classification.
is incorrect (section 194.301, F.S.).
Include findings of fact on which this remand decision is based or reference and attach Form DR-485V, Form DR-485XC,
or other document with these items completed.
Include conclusions of law on which this remand decision is based or reference and attach Form DR-485V, Form DR-
485XC, or other document with these items completed.
Appropriate remand directions to property appraiser:
The board retains authority to make a final decision on this petition.
Section 1. Completed by Property Appraiser
Provide a revised just value or a classified use value and return this form to the clerk of the board.
Just Valuation OR Classified Use Valuation
Previous $ Revised $ $
Signature, property appraiser Print name Date
Use additional pages, if needed.
99
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V
R. 11/12
VALUE PETITION Rule 12D-16.002,F.A.C.
Effective 11/12
FLORIDA County
The actions below were taken on your petition.
❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit
in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151,and 197.2425,
Florida Statutes.)
Petition # Parcel ID
Petitioner name Property
The petitioner is: ❑ taxpayer of record ❑ taxpayer's agent address
❑ other, explain:
Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part
Value Value from Before Board Action After Board
Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action
Rule 12D-9.025(10),F.A.C.
1. Just value, required
2. Assessed or classified use value,* if applicable
3. Exempt value,* enter"0" if none
4. Taxable value,* required
*All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7), F.S.)
Reasons for Decision Fill-in fields will expand or add pages,as needed.
Findings of Fact
Conclusions of Law
❑ Recommended Decision of Special Magistrate Finding and conclusions above are recommendations.
Signature,special magistrate Print name Date
Signature,VAB clerk or special representative Print name Date
If this is a recommended decision, the board will consider the recommended decision on at
Address
If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be
considered.To find the information, please call or visit our web site at
❑ Final Decision of the Value Adjustment Board
Signature,chair,value adjustment board Print name Date of decision
Signature,VAB clerk or representative Print name Date mailed to parties
100
DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC
EXEMPTION, CLASSIFICATION, OR R. 11/12
ASSESSMENT DIFFERENCE TRANSFER PETITION Rule 12D-16.
Florida Administrative Code
e
Effective 11/12
FLORIDA TC
The actions below were taken on your petition in the County of
❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB
If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit
court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2),and 196.151,Florida Statutes.)
Petition # Parcel ID
Petitioner name Property
The petitioner is: ❑ taxpayer of record ❑ taxpayer's agent address
❑ other, explain:
Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part
Value before Board
Lines 1 and 4 must be completed Value from Action Value after
TRIM Notice Value presented by property appraiser Board Action
Rule 12D-9.025(10),F.A.C.
1. Just value, required
2. Assessed or classified use value,* if applicable
3. Exempt value,* enter"0" if none
4. Taxable value,* required
*All values entered should be county taxable values.School and other taxing authority values may differ.(Section 196.031(7), F.S.)
Exemption, Classification, or Assessment Difference Transfer
❑ Homestead ❑Widow/er ❑ Blind ❑ Totally and permanently disabled veteran
❑ Low-income senior ❑ Disabled ❑ Disabled veteran ❑ Use classification, specify
❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify
❑Transfer of homestead assessment difference ❑ Other, specify
Reasons for Decision Fill-in fields will expand or add pages, as needed.
Findings of Fact
Conclusions of Law
❑ Recommended Decision of Special Magistrate The finding and conclusions above are recommendations.
Signature,special magistrate Print name Date
Signature,VAB clerk or special representative Print name Date
If this is a recommended decision,the board will consider the recommended decision on at ❑AM ❑ PM.
Address
If the line above is blank,please call or visit our web site at
❑ Final Decision of the Value Adjustment Board
Signature,chair,value adjustment board Print name Date of decision
Signature,VAB clerk or representative Print name Date mailed to parties
101
FORMS
Property Appraiser and Tax Collector Notices to Taxpayers
102
• NOTICE OF DISAPPROVAL OF APPLICATION FOR DR-490
PROPERTY TAX EXEMPTION OR CLASSIFICATION R. 11/12
Rule 12D-16.002
BY THE COUNTY PROPERTY APPRAISER Florida Administrative Code
Effective 11/12
FLORIDA
To: County
Parcel ID or property description
YOUR APPLICATION FOR THE ITEM(S) BELOW WAS DENIED
EXEMPTION DENIED
❑ Homestead—up to$50,000 ❑ Total and permanent disability(quadriplegics)
❑ Additional homestead—age 65 and older ❑ Total and permanent disability(paraplegic,hemiplegic,wheelchair
❑ Widowed-$500 ❑ Blind-$500 required for mobility,legally blind)
❑ Disabled -$500 ❑ Disabled veteran-$5,000 ❑Veteran's service connected (total and permanent disability)
❑ Deployed military ❑ Disabled veteran discount
❑ Other exemptions, explain:
CLASSIFICATION DENIED ❑ Agricultural ❑ High-water recharge ❑ Historic ❑ Conservation
OTHER DENIAL ❑ describe:
THIS DENIAL IS ❑ Total ❑ Partial If partial, explain.
REASON FOR DENIAL OR PARTIAL DENIAL On January 1 of the tax year you did not
❑ Make the property claimed as homestead your ❑ Meet income requirements for additional homestead,
permanent residence.(ss. 196.011 and 196.031, F.S.) age 65 and older. (s. 196.075, F.S.).
❑ Have legal or beneficial title to your property. ❑ Use the property for the specified purpose. (Ch. 193, F.S.)
❑ Meet other statutory requirements, specifically:
If you disagree with this denial, the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal conference
with the local property appraiser. You may also file an appeal with the county value adjustment board, according to
sections 196.011 and 196.193, Florida Statutes. Petitions involving denials of exemptions or classifications are due by the
30th day after the mailing of this notice, whether or not you schedule an informal conference with the property appraiser.
Signature,property appraiser or deputy County Date
PROPERTY APPRAISER CONTACT
Print name Web site
Mailing Email
address Phone
Fax
VALUE ADJUSTMENT BOARD CONTACT
Web site Phone
Email Fax
103
DR-490PORT
NOTICE OF DENIAL OF TRANSFER OF R. 12/09
HOMESTEAD ASSESSMENT DIFFERENCE Rule 12D-16.002
Florida Administrative Code
TC
FLORIDA
To: From Property Appraiser, County of
Contact name
Address
PREVIOUS HOMESTEAD NEW HOMESTEAD
Parcel ID
Physical
address
County
Your application to transfer an assessment difference from our previous homestead to your new homestead
was not approved because:
❑ 1. The information provided on you application was inaccurate or incomplete and could not be verified.
❑ 2. The property appraiser from the county of your previous homestead could not verify your homestead
information.
❑ 3. The property appraiser from the county of your previous homestead did not provide sufficient information
to grant a transfer of assessment difference to the new homestead.
❑ 4. The property identified as your previous homestead did not have homestead exemption in either of the
two preceding years.
❑ 5. The homestead exemption is still being claimed on your previous homestead and is inconsistent with your
transfer of a homestead assessment difference.
❑ 6. You did not establish you new homestead within the required time, or otherwise do not qualify for
homestead exemption.
❑ 7. You did not meet other statutory requirements, specifically:
If you disagree with this denial, the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal
conference with the local property appraiser.You may also file an appeal with the county value adjustment board,
according to section 193.155(8)(j), Florida Statutes. Petitions involving denials of transfer of homestead assessment
difference are due by the 25th day after the mailing of the Notice of Proposed Property Taxes.
Signature, property appraiser or deputy County Date
PROPERTY APPRAISER CONTACT
Print name Email
Mailing Phone
address Fax
VALUE ADJUSTMENT BOARD CONTACT
Email Phone Fax
104
DR-571A
R. 11/12
116 Rule 12D-16.002
DISAPPROVAL OF APPLICATION Florida Administrative Code
FOR TAX DEFERRAL Effective 11/12
Homestead, Affordable Rental Housing, or Working Waterfront
FLORIDA
Parcel ID County
To Type of Property
❑ Homestead
❑ Affordable rental housing
❑ Recreational or commercial working waterfront
Your application for deferral of tax payments was denied because
❑ The total of deferred taxes, non-ad valorem assessments and interest, and all other unsatisfied liens
on the property is more than 85% of the just value of the property.
❑ The total of the primary mortgage financing is more than 70% of the just value of the property.
❑ You did not meet other statutory requirements, specifically: Field will expand online or add pages,if needed.
If you disagree with this denial, the Florida Property Taxpayer's Bill of Rights recognizes your right to an
informal conference with the local tax collector. You may also file an appeal with the county value adjustment
board, according to section 197.2425, Florida Statutes. Petitions involving denials of tax deferrals are due
by the 30th day after the mailing of this notice, whether or not you schedule an informal conference with
the tax collector.
A copy of this notice was ❑ personally delivered or❑ sent by registered mail to the applicant.
Signature,tax collector Date mailed
Contact name Email
Address Phone
Fax
105
CHECKLISTS
106
06/01/2015
Value Adjustment Board (VAB) Checklist
Organizational Meeting of the VAB
FLORIDA (Rule 12D-9.013, F.A.C.)
This checklist is a guide to help VAB clerks make sure that the VAB performs all the required actions and
responsibilities specified in the Florida Department of Revenue's Rule 12D-9.013, Florida Administrative Code.
The VAB:
❑ Held at least one organizational meeting before VAB hearings started.
❑ Gave reasonable notice of every organizational meeting as s. 286.011, F.S., and other provisions of law
require, including the:
❑ Date, time, and location of the meeting.
❑ Purpose of the meeting.
❑ Advice that any person who anticipates that he or she will appeal a decision of the VAB should make sure a
verbatim record of the proceeding is made (see s. 286.0105, F.S.).
At this organizational meeting, the VAB:
❑ Regarding private board legal counsel: ❑ Decided to impose a petition filing fee (of no
❑ Appointed or ratified legal counsel as the first more than $15)for the current year by adopting
action at the meeting (see s. 194.015, F.S.). or ratifying a resolution to impose it (see s.
194.013, F.S.).
❑ Introduced every VAB member and VAB clerk
staff and provided their contact information. ❑ Discussed general information on:
❑ Florida's property tax system.
❑ Appointed or ratified special magistrates (if the
VAB is using them for this year). ❑ Roles of participants in this system.
❑ How taxpayers can participate in this system.
❑ Made available to everyone (VAB-related ❑ Property taxpayer rights.
persons and the public):
❑ Rule Chapter 12D-9, F.A.C. (Requirements for ❑ If it has local administrative procedures and
Value Adjustment Boards in Administrative forms:
Reviews; Uniform Rules of Procedure for ❑ Discussed the new or revised procedures and
Hearings Before Value Adjustment Boards). forms.
❑ Rule Chapter 12D-10, F.A.C. (Value Adjustment ❑ Took testimony on these procedures and forms.
Board). ❑ Adopted or ratified the procedures and forms.
❑ All "guidelines"documents adopted by Rule ❑ Made these local procedures and forms
Chapter 12D-51, F.A.C. (Standard Assessment available to the public, including on the VAB
Procedures and Standard Measures of Value; clerk's website.
Guidelines).
❑ Requirements of Florida's Government in the ❑ Announced a tentative schedule for its required
Sunshine and open government laws and where activities based on these considerations:
to find the manual on Government in the ❑ The number of petitions filed.
Sunshine. ❑ The possibility that activities might have to be
❑ Chapters 192, 193, 194, and 195 of the Florida rescheduled.
Statutes (see s. 194.011, F.S.).
❑ The requirement that the VAB continue in
session until it has heard all petitions (see s.
194.032, F.S.).
107
Value Adjustment Board (VAB) Checklist 06/01/2015
Prehearing
(Rule 12D-9.014, F.A.C.)
FLORIDA
Prehearing Actions That VAB Legal Counsel Must Verify
(see Rule 12D-9.014(1)(a)—(m), F.A.C.)
VAB Structure and Requirements Preparing Special Magistrates or the VAB
❑ The VAB complied with s. 194.015, F.S., in that: Members to Hear Petitions
❑ The composition of the VAB met the law's ❑ If the VAB will use special magistrates to hear
requirements. petitions, the VAB:
❑ No member represented other government ❑ Verified the qualifications of every special
entities or taxpayers in any administrative or magistrate.
judicial review of property taxes. ❑ Selected every special magistrate:
❑ No citizen member was a member or employee ❑ Based solely on proper experience and
of a taxing authority during his or her service on qualifications.
the VAB. ❑ Without influence from the property
❑ The VAB appointed legal counsel as provided appraiser or any petitioner.
in and according to the requirements of s. ❑ Verified that every special magistrate received
194.015, F.S. the Florida Department of Revenue (DOR)
❑ The VAB reviewed all VAB and special training and provided a certificate.
magistrate procedures and forms to make sure ❑ Verified that every special magistrate with less
they complied with Chapter 194, F.S., and Rule than five years of required experience:
Chapter 12D-9, F.A.C. ❑ Successfully completed DOR's training,
including updates.
For All VAB Meetings, the VAB ❑ Passed the training exam.
❑ Provided reasonable notice as s. 286.011, F.S., ❑ Received certification.
requires. ❑ If the county does not use special magistrates:
❑ Made sure that it held every meeting as ❑ Every VAB member received DOR's training.
provided by law.
❑ Or the VAB's legal counsel received DOR's
For Any Organizational Meeting, the VAB training.
❑ Provided the Florida Department of Revenue's Notification to All Municipalities Affected by
uniform VAB procedures, as adopted in Rule Filed VAB Petitions
Chapter 12D-9, F.A.C., at the organizational
meeting. ❑ The VAB has given notice to the chief executive
❑ Gave copies of these procedures to VAB of every municipality in the county whenever it
members and special magistrates. has taken an appeal about any property in the
❑ Provided these procedures on the VAB clerk's municipality, as required by s. 193.116, F.S.
website, if the clerk had one. General Compliance
❑ The VAB complied with all other requirements
of Chapter 194, F.S., and Rule Chapter 12D-9,
F.A.C.
Prehearing Requirements for the VAB Clerk
(see Rule 12D-9.014(1) and (2), F.A.C.)
❑ I notified the VAB's legal counsel and the VAB's
❑ I did not allow the holding of any scheduled chair of any actions which the VAB needs to
hearings on petitions until the VAB legal comply with subsection (1) of Rule 12D-9.014,
counsel had verified that the VAB had met all F.A.C.
requirements of Chapter 194, F.S., and Rule
Chapter 12D-9, F.A.C.
108
APPENDIX
OTHER LEGAL RESOURCES
AND
REFERENCE MATERIALS
109
Introduction
These materials are an additional resource to be referenced in combination with the Uni-
form Policies and Procedures Manual. This set of documents is available on the Depart-
ment's website along with the manual. 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 and Reference Materials contains:
1. Parts of the Florida Constitution, Florida Statutes, and Florida Administrative Code,
that address the production of original assessments.
These documents are limited to provisions of law that relate to the production of
original assessment rolls by property appraisers. Value adjustment boards and spe-
cial magistrates are not authorized to produce original assessments, but they are au-
thorized 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 adminis-
trative review of assessments produced by property appraisers.
2. Department's Guidelines
a. The Florida Real Property Appraisal Guidelines
b. Tangible Personal Property Appraisal Guidelines
c. Classified Use Real Property Guidelines for Agricultural Property
The guidelines are required by law and are intended to be used as aid and assistance
in the production of original assessment rolls by property appraisers. The guidelines
do not have the force or effect of law. Within the scope of their authority and when
appropriate, value adjustment boards and special magistrates may consider these
guidelines in the administrative review of assessments.
3. Taxpayer brochure: Petitions to the Value Adjustment Board
4. Links to interne resources
110
Appendix Contents:
Other Legal Resources and Reference Materials
Page
Florida Constitution, Article VII:
Section 1. Taxation; Appropriations; State Expenses; State Revenues 118
Section 2. Taxes; Rate 119
Section 3. Taxes; Exemptions 119
Section 4. Taxation; Assessments 121
Section 6. Homestead Exemptions 124
Florida Statutes:
Chapter 192 Taxation; General Provisions 127
Chapter 193 Assessments 143
Part I General Provisions 143
Part II Special Classes of Property 185
Chapter 195 Property Assessment Administration and Finance (Excerpt) 205
Chapter 196 Exemption 213
Chapter 197 Tax Collections; Sales; and Liens (Excerpt) 276
Chapter 200 Determination of Millage (Excerpt) 285
Florida Administrative Code: (Excerpts)
Chapter 12D-5 Agricultural and Outdoor Recreational or Park Lands 290
Chapter 12D-6 Mobile Homes, Prefabricated or Modular Housing Units,
Pollution Control Devices, and Fee Time-Share Developments 296
Chapter 12D-7 Exemptions 303
Chapter12D-8 Assessment Roll Preparation and Approval (Excerpt) 322
Chapter 12D-13 Tax Collectors Rules and Regulations (Excerpt) 389
Department's Guidelines 399
Taxpayer brochure: Petitions to the Value Adjustment Board 400
Links to internet resources 402
111
Article VII Florida Constitution (excerpts)
EXCERPT OF ARTICLE VII (e) Except as provided herein, state
FINANCE AND TAXATION revenues collected for any fiscal year
shall be limited to state revenues allowed
SECTION 1. Taxation; appro- under this subsection for the prior fiscal
priations; state "growth"�
year plus an adjustment for growth. As
used in this subsection, means
expenses; state an amount equal to the average annual
revenue limitation. rate of growth in Florida personal income
SECTION 2. Taxes; rate. over the most recent twenty quarters
SECTION 3. Taxes; exemptions. times the state revenues allowed under
SECTION 4. Taxation; assess- this subsection for the prior fiscal year.
ments. For the 1995-1996 fiscal year, the state
SECTION 6. Homestead exemp- revenues allowed under this subsection
for the prior fiscal year shall equal the
bons. state revenues collected for the 1994-1995
fiscal year. Florida personal income shall
SECTION 1. Taxation; ap- be determined by the legislature, from in-
propriations; state expenses; state formation available from the United
revenue limitation.— States Department of Commerce or its
(a) No tax shall be levied except in successor on the first day of February pri-
pursuance of law. No state ad valorem or to the beginning of the fiscal year.
taxes shall be levied upon real estate or State revenues collected for any fiscal
tangible personal property. All other year in excess of this limitation shall be
forms of taxation shall be preempted to transferred to the budget stabilization
the state except as provided by general fund until the fund reaches the maximum
law. balance specified in Section 19(g) of Ar-
(b) Motor vehicles, boats, airplanes, tide III, and thereafter shall be refunded
trailers, trailer coaches and mobile homes, to taxpayers as provided by general law.
as defined by law, shall be subject to a li- State revenues allowed under this subsec-
cense tax for their operation in the tion for any fiscal year may be increased
amounts and for the purposes prescribed by a two-thirds vote of the membership of
by law, but shall not be subject to ad val- each house of the legislature in a separate
orem taxes. bill that contains no other subject and that
(c) No money shall be drawn from sets forth the dollar amount by which the
the treasury except in pursuance of ap- state revenues allowed will be increased.
propriation made by law. The vote may not be taken less than sev-
(d) Provision shall be made by law enty-two hours after the third reading of
for raising sufficient revenue to defray the the bill. For purposes of this subsection,
expenses of the state for each fiscal peri- "state revenues" means taxes, fees, li-
od. censes, and charges for services imposed
by the legislature on individuals, busi-
112
Article VII Florida Constitution (excerpts)
nesses, or agencies outside state govern- of assessed value; provided, as to any ob-
ment. However, "state revenues" does not ligations secured by mortgage, deed of
include: revenues that are necessary to trust, or other lien on real estate wherever
meet the requirements set forth in docu- located, an intangible tax of not more than
ments authorizing the issuance of bonds two mills on the dollar may be levied by
by the state; revenues that are used to law to be in lieu of all other intangible as-
provide matching funds for the federal sessments on such obligations.
Medicaid program with the exception of
the revenues used to support the Public SECTION 3. Taxes; exemp-
Medical Assistance Trust Fund or its suc- tions.-
cessor program and with the exception of (a) All property owned by a munici-
state matching funds used to fund elective pality and used exclusively by it for mu-
expansions made after July 1, 1994; pro- nicipal or public purposes shall be exempt
ceeds from the state lottery returned as
prizes; receipts of the Florida Hurricane from taxation. A municipality, owning
Catastrophe Fund; balances carried for- property outside the municipality, may be
ward from prior fiscal years; taxes, li- required by general law to make payment
censes, fees, and charges for services im- to the taxing unit in which the property is
posed by local, regional, or school district located. Such portions of property as are
used predominantly for educational, liter-
governing bodies; or revenue from taxes, ary, scientific, religious or charitable pur-
licenses, fees, and charges for services re- poses may be exempted by general law
quired to be imposed by any amendment from taxation.
or revision to this constitution after July (b) There shall be exempt from taxa-
1, 1994. An adjustment to the revenue tion, cumulatively, to every head of a
limitation shall be made by general law to family residing in this state, household
reflect the fiscal impact of transfers of re- goods and personal effects to the value
sponsibility for the funding of govern- fixed by general law, not less than one
mental functions between the state and thousand dollars, and to every widow or
other levels of government. The legisla- widower or person who is blind or totally
ture shall, by general law, prescribe pro- and permanently disabled, property to the
cedures necessary to administer this sub- value fixed by general law not less than
section. five hundred dollars.
History.—Am. H.J.R. 2053, 1994; adopted
1994. (c) Any county or municipality may,
for the purpose of its respective tax levy
SECTION 2. Taxes; rate.— and subject to the provisions of this sub-
All ad valorem taxation shall be at a section and general law, grant community
uniform rate within each taxing unit, ex- and economic development ad valorem
cept the taxes on intangible personal tax exemptions to new businesses and ex-
property may be at different rates but pansions of existing businesses, as de-
shall never exceed two mills on the dollar fined by general law. Such an exemption
may be granted only by ordinance of the
113
Article VII Florida Constitution (excerpts)
county or municipality, and only after the thousand dollars of the assessed value of
electors of the county or municipality vot- property subject to tangible personal
ing on such question in a referendum au- property tax shall be exempt from ad val-
thorize the county or municipality to orem taxation.
adopt such ordinances. An exemption so '
(f) There shall be granted an ad val-
granted shall apply to improvements to orem tax exemption for real property ded-
real property made by or for the use of a icated in perpetuity for conservation pur-
new business and improvements to real poses, including real property encum-
property related to the expansion of an bered by perpetual conservation ease-
existing business and shall also apply to ments or by other perpetual conservation
tangible personal property of such new protections, as defined by general law.
business and tangible personal property (g) By general law and subject to the
related to the expansion of an existing conditions specified therein, each person
business. The amount or limits of the who receives a homestead exemption as
amount of such exemption shall be speci- provided in section 6 of this article; who
lied by general law. The period of time was a member of the United States mili-
for which such exemption may be granted tary or military reserves, the United States
to a new business or expansion of an ex- Coast Guard or its reserves, or the Florida
isting business shall be determined by National Guard; and who was deployed
general law. The authority to grant such during the preceding calendar year on ac-
exemption shall expire ten years from the tive duty outside the continental United
date of approval by the electors of the States, Alaska, or Hawaii in support of
county or municipality, and may be re- military operations designated by the leg-
newable by referendum as provided by islature shall receive an additional exemp-
general law. tion equal to a percentage of the taxable
(d) Any county or municipality may, value of his or her homestead property.
for the purpose of its respective tax levy The applicable percentage shall be calcu-
and subject to the provisions of this sub- lated as the number of days during the
section and general law, grant historic preceding calendar year the person was
preservation ad valorem tax exemptions deployed on active duty outside the conti-
to owners of historic properties. This ex- nental United States, Alaska, or Hawaii in
emption may be granted only by ordi- support of military operations designated
nance of the county or municipality. The by the legislature divided by the number
amount or limits of the amount of this ex- of days in that year.
emption and the requirements for eligible History.—Am. S.J.R.'s 9-E, 15-E, 1980;
properties must be specified by general adopted 1980; Am. C.S. for S.J.R.'s 318, 356,
law. The period of time for which this ex- 1988; adopted 1988; Am. S.J.R. 152, 1992;
emption may be granted to a property adopted 1992; Am. H.J.R. 969, 1997; adopted
owner shall be determined by general law. 1998; Am. C.S. for S.J.R. 2-D, 2007; adopted
(e) By general law and subject to 2008; Ams. proposed by Taxation and Budget
Reform Commission, Revision Nos. 3 and 4,
conditions specified therein, twenty-five 2008, filed with the Secretary of State April 28,
114
Article VII Florida Constitution (excerpts)
2008; adopted 2008; Am. H.J.R. 833, 2009; uary 1st of each year; but those changes
adopted 2010. in assessments shall not exceed the lower
Note.—This subsection, originally designat- of the following:
ed (g) by Revision No. 4 of the Taxation and a. Three percent (3%) of the assess-
Budget Reform Commission, 2008, was redesig- ment for the prior year.
nated (f) by the editors to conform to the redes-
ignation of subsections by Revision No. 3 of the b. The percent change in the Con-
Taxation and Budget Reform Commission, 2008. sumer Price Index for all urban consum-
ers, U.S. City Average, all items
SECTION 4. Taxation; assess- 1967=100, or successor reports for the
preceding calendar year as initially re-
ments.— ported by the United States Department of
By general law regulations shall be
prescribed which shall secure a just valua- Labor, Bureau of Labor Statistics.
tion of all property for ad valorem taxa- (2) No assessment shall exceed just
tion, provided: value.
(a) Agricultural land, land producing (3) After any change of ownership,
high water recharge to Florida's aquifers, as provided by general law, homestead
or land used exclusively for noncommer- property shall be assessed at just value as
cial recreational purposes may be classi- of January 1 of the following year, unless
feed by general law and assessed solely on the provisions of paragraph (8) apply.
the basis of character or use. Thereafter, the homestead shall be as-
(b) As provided by general law and sessed as provided in this subsection.
subject to conditions, limitations, and rea- (4) New homestead property shall be
sonable definitions specified therein, land assessed at just value as of January 1st of
used for conservation purposes shall be the year following the establishment of
classified by general law and assessed the homestead, unless the provisions of
solely on the basis of character or use. paragraph (8) apply. That assessment
(c) Pursuant to general law tangible shall only change as provided in this sub-
personal property held for sale as stock in section.
trade and livestock may be valued for tax- (5) Changes, additions, reductions,
ation at a specified percentage of its val- or improvements to homestead property
ue, may be classified for tax purposes, or shall be assessed as provided for by gen-
may be exempted from taxation. eral law; provided, however, after the ad-
d) All persons entitled to a home- justment for any change, addition, reduc-
stead exemption under Section 6 of this tion, or improvement, the property shall
Article shall have their homestead as- be assessed as provided in this subsection.
(6) In the event of a termination of
sessed at just value as of January 1 of the homestead status, the property shall be
year following the effective date of this
amendment. This assessment shall change assessed as provided by general law.
only as provided in this subsection. (7) The provisions of this amend-
(1) Assessments subject to this sub- ment are severable. If any of the provi-
section shall be changed annually on Jan- sions of this amendment shall be held un-
115
Article VII Florida Constitution (excerpts)
constitutional by any court of competent homestead shall be equal to the just value
jurisdiction, the decision of such court of the new homestead divided by the just
shall not affect or impair any remaining value of the prior homestead and multi-
provisions of this amendment. plied by the assessed value of the prior
(8)a. A person who establishes a new homestead. However, if the difference be-
homestead as of January 1, 2009, or Janu- tween the just value of the new homestead
ary 1 of any subsequent year and who has and the assessed value of the new home-
received a homestead exemption pursuant stead calculated pursuant to this sub-
to Section 6 of this Article as of January 1 subparagraph is greater than $500,000,
of either of the two years immediately the assessed value of the new homestead
preceding the establishment of the new shall be increased so that the difference
homestead is entitled to have the new between the just value and the assessed
homestead assessed at less than just value. value equals $500,000. Thereafter, the
If this revision is approved in January of homestead shall be assessed as provided
2008, a person who establishes a new in this subsection.
homestead as of January 1, 2008, is enti- b. By general law and subject to
tied to have the new homestead assessed conditions specified therein, the Legisla-
at less than just value only if that person ture shall provide for application of this
received a homestead exemption on Janu- paragraph to property owned by more
ary 1, 2007. The assessed value of the than one person.
newly established homestead shall be de- (e) The legislature may, by general
termined as follows: law, for assessment purposes and subject
1. If the just value of the new home- to the provisions of this subsection, allow
stead is greater than or equal to the just counties and municipalities to authorize
value of the prior homestead as of January by ordinance that historic property may
1 of the year in which the prior homestead be assessed solely on the basis of charac-
was abandoned, the assessed value of the ter or use. Such character or use assess-
new homestead shall be the just value of ment shall apply only to the jurisdiction
the new homestead minus an amount adopting the ordinance. The requirements
equal to the lesser of$500,000 or the dif- for eligible properties must be specified
ference between the just value and the as- by general law.
sessed value of the prior homestead as of (f) A county may, in the manner pre-
January 1 of the year in which the prior scribed by general law, provide for a re-
homestead was abandoned. Thereafter, duction in the assessed value of home-
the homestead shall be assessed as pro- stead property to the extent of any in-
vided in this subsection. crease in the assessed value of that prop-
2. If the just value of the new home- erty which results from the construction
stead is less than the just value of the pri- or reconstruction of the property for the
or homestead as of January 1 of the year purpose of providing living quarters for
in which the prior homestead was aban- one or more natural or adoptive grandpar-
doned, the assessed value of the new ents or parents of the owner of the proper-
116
Article VII Florida Constitution (excerpts)
ty or of the owner's spouse if at least one ment, the property shall be assessed as
of the grandparents or parents for whom provided in this subsection.
the living quarters are provided is 62 (h) For all levies other than school
years of age or older. Such a reduction district levies, assessments of real proper-
may not exceed the lesser of the follow- ty that is not subject to the assessment
ing: limitations set forth in subsections (a)
(1) The increase in assessed value through (d) and (g) shall change only as
resulting from construction or reconstruc- provided in this subsection.
tion of the property. (1) Assessments subject to this sub-
(2) Twenty percent of the total as- section shall be changed annually on the
sessed value of the property as improved. date of assessment provided by law; but
(g) For all levies other than school those changes in assessments shall not
district levies, assessments of residential exceed ten percent (10%) of the assess-
real property, as defined by general law, ment for the prior year.
which contains nine units or fewer and (2) No assessment shall exceed just
which is not subject to the assessment value.
limitations set forth in subsections (a) (3) The legislature must provide that
through (d) shall change only as provided such property shall be assessed at just
in this subsection. value as of the next assessment date after
(1) Assessments subject to this sub- a qualifying improvement, as defined by
section shall be changed annually on the general law, is made to such property.
date of assessment provided by law; but Thereafter, such property shall be as-
those changes in assessments shall not sessed as provided in this subsection.
exceed ten percent (10%) of the assess- (4) The legislature may provide that
ment for the prior year. such property shall be assessed at just
(2) No assessment shall exceed just value as of the next assessment date after
value. a change of ownership or control, as de-
(3) After a change of ownership or fined by general law, including any
control, as defined by general law, includ- change of ownership of the legal entity
ing any change of ownership of a legal that owns the property. Thereafter, such
entity that owns the property, such prop- property shall be assessed as provided in
erty shall be assessed at just value as of this subsection.
the next assessment date. Thereafter, such (5) Changes, additions, reductions,
property shall be assessed as provided in or improvements to such property shall be
this subsection. assessed as provided for by general law;
(4) Changes, additions, reductions, however, after the adjustment for any
or improvements to such property shall be change, addition, reduction, or improve-
assessed as provided for by general law; ment, the property shall be assessed as
however, after the adjustment for any provided in this subsection.
change, addition, reduction, or improve- (i) The legislature, by general law
and subject to conditions specified there-
117
Article VII Florida Constitution (excerpts)
in, may prohibit the consideration of the 3, 4, and 6, 2008, filed with the Secretary of
following in the determination of the as- State April 28, 2008; adopted 2008.
sensed value of real property used for res- Note.—This subsection, originally designat-
idential purposes: ed (h) by Revision No. 3 of the Taxation and
(1) Any change or improvement Budget Reform Commission, 2008, was redesig-
nated (i) by the editors to conform to the redes-
made for the purpose of improving the ignation of subsections by Revision No. 4 of the
property's resistance to wind damage. Taxation and Budget Reform Commission, 2008.
(2) The installation of a renewable 2
Note.—This subsection, originally designat-
energy gy source device. ed (h) by Revision No. 6 of the Taxation and
�) Budget Reform Commission, 2008, was redesig-
(1) The assessment of the following nated (j) by the editors to conform to the redes-
ignation of subsections by Revision No. 4 of the
working waterfront properties shall be Taxation and Budget Reform Commission, 2008,
based upon the current use of the proper- and the creation of a new (h) by Revision No. 3
ty: of the Taxation and Budget Reform Commis-
a. Land used predominantly for sion, 2008.
commercial fishing purposes.
b. Land that is accessible to the pub- SECTION 6. Homestead exemp-
lic and used for vessel launches into wa- tions.-
ters that are navigable. (a) Every person who has the legal
c. Marinas and drystacks that are or equitable title to real estate and main-
open to the public. tains thereon the permanent residence of
d. Water-dependent marine manu- the owner, or another legally or naturally
facturing facilities, commercial fishing dependent upon the owner, shall be ex-
facilities, and marine vessel construction empt from taxation thereon, except as-
and repair facilities and their support ac- sessments for special benefits, up to the
tivities. assessed valuation of twenty-five thou-
(2) The assessment benefit provided sand dollars and, for all levies other than
by this subsection is subject to conditions school district levies, on the assessed val-
and limitations and reasonable definitions uation greater than fifty thousand dollars
as specified by the legislature by general and up to seventy-five thousand dollars,
law. upon establishment of right thereto in the
History.—Am. S.J.R. 12-E, 1980; adopted manner prescribed by law. The real estate
1980; Am. H.J.R. 214, 1987; adopted 1988; Am. may be held by legal or equitable title, by
by Initiative Petition filed with the Secretary of
State August 3, 1992; adopted 1992; Am. H.J.R. the entireties, jointly, in common, as a
969, 1997; adopted 1998; Am. proposed by Con- condominium, or indirectly by stock
stitution Revision Commission, Revision No. 13, ownership or membership representing
1998, filed with the Secretary of State May 5, the owner's or member's proprietary in-
1998; adopted 1998; Am. C.S. for H.J.R. 317, terest in a corporation owning a fee or a
2002; adopted 2002; Am. C.S. for S.J.R. 2-D,
2007; adopted 2008; Ams. Proposed by Taxation leasehold initially in excess of ninety-
and Budget Reform Commission, Revision Nos. eight years. The exemption shall not ap-
ply with respect to any assessment roll
118
Article VII Florida Constitution (excerpts)
until such roll is first determined to be in who has the legal or equitable title to real
compliance with the provisions of section estate with a just value less than two hun-
4 by a state agency designated by general dred and fifty thousand dollars and who
law. This exemption is repealed on the has maintained thereon the permanent res-
effective date of any amendment to this idence of the owner for not less than
Article which provides for the assessment twenty-five years and who has attained
of homestead property at less than just age sixty-five and whose household in-
value. come does not exceed the income limita-
(b) Not more than one exemption tion prescribed in paragraph (1).
shall be allowed any individual or family
unit or with respect to any residential unit. The general law must allow counties and
No exemption shall exceed the value of municipalities to grant these additional
the real estate assessable to the owner or, exemptions, within the limits prescribed
in case of ownership through stock or in this subsection, by ordinance adopted
membership in a corporation, the value of in the manner prescribed by general law,
the proportion which the interest in the and must provide for the periodic adjust-
corporation bears to the assessed value of ment of the income limitation prescribed
the property. in this subsection for changes in the cost
(c) By general law and subject to of living.
conditions specified therein, the Legisla-
ture may provide to renters, who are per- (e) Each veteran who is age 65 or
manent residents, ad valorem tax relief on older who is partially or totally perma-
all ad valorem tax levies. Such ad val- nently disabled shall receive a discount
orem tax relief shall be in the form and from the amount of the ad valorem tax
amount established by general law. otherwise owed on homestead property
(d) The legislature may, by general the veteran owns and resides in if the dis-
law, allow counties or municipalities, for ability was combat related and the veteran
the purpose of their respective tax levies was honorably discharged upon separa-
and subject to the provisions of general tion from military service. The discount
law, to grant either or both of the follow- shall be in a percentage equal to the per-
ing additional homestead tax exemptions: centage of the veteran's permanent, ser-
(1) An exemption not exceeding fifty vice-connected disability as determined
thousand dollars to any person who has by the United States Department of Vet-
the legal or equitable title to real estate erans Affairs. To qualify for the discount
and maintains thereon the permanent resi- granted by this subsection, an applicant
dence of the owner and who has attained must submit to the county property ap-
age sixty-five and whose household in- praiser, by March 1, an official letter from
come, as defined by general law, does not the United States Department of Veterans
exceed twenty thousand dollars; or Affairs stating the percentage of the vet-
(2) An exemption equal to the as- eran's service-connected disability and
sessed value of the property to any person such evidence that reasonably identifies
the disability as combat related and a
119
Article VII Florida Constitution (excerpts)
copy of the veteran's honorable dis-
charge. 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. This
subsection is self-executing and does not
require implementing legislation.
(f) By general law and subject to
conditions and limitations specified there-
in, the Legislature may provide ad val-
orem tax relief equal to the total amount
or a portion of the ad valorem tax other-
wise owed on homestead property to the:
(1) 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) Surviving spouse of a first re-
sponder who died in the line of duty.
(3) As used in this subsection and as
further defined by general law, the term:
a. "First responder" means a law en-
forcement officer, a correctional officer, a
firefighter, an emergency medical techni-
cian, or a paramedic.
b. "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.
120
Chapter 192 F.S. (2014)
TITLE XIV herein. In addition, the following defini-
TAXATION AND FINANCE tions shall apply in the imposition of ad
valorem taxes:
CHAPTER 192 (1) "Ad valorem tax" means a tax
TAXATION: based upon the assessed value of proper-
GENERAL PROVISIONS ty. The term "property tax" may be used
interchangeably with the term "ad val-
orem tax."
192.001 Definitions.
(2) "Assessed value of property"
192.0105 Taxpayer rights. means an annual determination of:
192.011 All property to be assessed. (a) The just or fair market value of
192.032 Situs of property for an item or property;
assessment purposes. (b) The value of property as limited
192.037 Fee timeshare real property; by Art. VII of the State Constitution; or
taxes and assessments; (c) The value of property in a classi-
escrow. feed use or at a fractional value if the
192.042 Date of assessment.. property is assessed solely on the basis of
192.047 Date of filing. character or use or at a specified percent-
age of its value under Art. VII of the State
192.048 Electronic transmission. Constitution.
192.053 Lien for unpaid taxes. (3) "County property appraiser"
192.071 Administration of oaths. means the county officer charged with de-
termining the value of all property within
192.091 Commissions of property the county, with maintaining certain rec-
appraisers and tax collectors. ords connected therewith, and with de-
192.102 Payment of property termining the tax on taxable property after
appraisers' and collectors' taxes have been levied. He or she shall
commissions. also be referred to in these statutes as the
192.105 Unlawful disclosure of "property appraiser" or "appraiser."
federal tax information; (4) "County tax collector" means
penalty. the county officer charged with the col-
192.115 Performance review panel. lection of ad valorem taxes levied by the
county, the school board, any special tax-
192.123 Notification of veteran's ing districts within the county, and all
guardian. municipalities within the county.
192.001 Definitions.—All defi- (5) "Department," unless otherwise
nitions set out in chapters 1 and 200 that designated, means the Department of
are applicable to this chapter are included Revenue.
121
Chapter 192 F.S. (2014)
(6) "Extend on the tax roll" means based upon that which the property repre-
the arithmetic computation whereby the sents rather than its own intrinsic value.
millage is converted to a decimal number (c) "Inventory" means only those
representing one one-thousandth of a dol- chattels consisting of items commonly re-
lar and then multiplied by the taxable val- ferred to as goods, wares, and merchan-
ue of the property to determine the tax on dice (as well as inventory) which are held
such property. for sale or lease to customers in the ordi-
(7) "Governing body" means any nary course of business. Supplies and raw
board, commission, council, or individual materials shall be considered to be inven-
acting as the executive head of a unit of tory only to the extent that they are ac-
local government. quired for sale or lease to customers in the
(8) "Homestead" means that proper- ordinary course of business or will physi-
ty described in s. 6(a), Art. VII of the cally become a part of merchandise in-
state Constitution. tended for sale or lease to customers in
the ordinary course of business. Partially
(9) "Levy" means the imposition of finished products which when completed
a tax, stated in terms of"millage," against will be held for sale or lease to customers
all appropriately located property by a in the ordinary course of business shall be
governmental body authorized by law to deemed items of inventory. All livestock
impose ad valorem taxes. shall be considered inventory. Items of
(10) "Mill" means one one- inventory held for lease to customers in
thousandth of a United States dollar. the ordinary course of business, rather
"Millage" may apply to a single levy of than for sale, shall be deemed inventory
taxes or to the cumulative of all levies. only prior to the initial lease of such
(11) "Personal property," for the items. For the purposes of this section,
purposes of ad valorem taxation, shall be fuels used in the production of electricity
divided into four categories as follows: shall be considered inventory.
(a) "Household goods" means wear- (d) "Tangible personal property"
appliances, and means all goods, chattels, and other arti-
ing apparel, furniture, app Iles of value (but does not include the ve-
other items ordinarily found in the home hicular items enumerated in s. 1(b), Art.
and used for the comfort of the owner and VII of the State Constitution and else-
his or her family. Household goods are where defined) capable of manual posses-
not held for commercial purposes or re- sion and whose chief value is intrinsic to
sale. the article itself. "Construction work in
(b) "Intangible personal property" progress" consists of those items of tangi-
means money, all evidences of debt owed ble personal property commonly known
to the taxpayer, all evidences of owner- as fixtures, machinery, and equipment
ship in a corporation or other business or- when in the process of being installed in
ganization having multiple owners, and new or expanded improvements to real
all other forms of property where value is property and whose value is materially
122
Chapter 192 F.S. (2014)
enhanced upon connection or use with a real property. The term "floating struc-
preexisting, taxable, operational system or ture" includes, but is not limited to, each
facility. Construction work in progress entity used as a residence, place of busi-
shall be deemed substantially completed ness, office, hotel or motel, restaurant or
when connected with the preexisting, tax- lounge, clubhouse, meeting facility, stor-
able, operational system or facility. Inven- age or parking facility, mining platform,
tory and household goods are expressly dredge, dragline, or similar facility or en-
excluded from this definition. tity represented as such. Floating struc-
(12) "Real property" means land, tures are expressly excluded from the def-
buildings, fixtures, and all other im- inition of the term "vessel" provided in s.
provements to land. The terms "land," 327.02. Incidental movement upon water
"real estate," "realty," and "real property" shall not, in and of itself, preclude an enti-
may be used interchangeably. ty from classification as a floating struc-
ture. A floating structure is expressly in-
(13) "Taxpayer" means the person eluded as a type of tangible personal
or other legal entity in whose name prop- property.
erty is assessed, including an agent of a
timeshare period titleholder. (18) "Complete submission of the
rolls" includes, but is not limited to, accu-
(14) "Fee timeshare real property" rate tabular summaries of valuations as
means the land and buildings and other prescribed by department rule; an elec-
improvements to land that are subject to tronic copy of the real property assess-
timeshare interests which are sold as a fee ment roll including for each parcel total
interest in real property. value of improvements, land value, the
(15) "Timeshare period titleholder" recorded selling prices, other ownership
means the purchaser of a timeshare period transfer data required for an assessment
sold as a fee interest in real property, roll under s. 193.114, the value of any
whether organized under chapter 718 or improvement made to the parcel in the 12
chapter 721. months preceding the valuation date, the
(16) "Taxable value" means the as- type and amount of any exemption grant-
sessed value of property minus the ed, and such other information as may be
amount of any applicable exemption pro- required by department rule; an accurate
vided under s. 3 or s. 6, Art. VII of the tabular summary by property class of any
State Constitution and chapter 196. adjustments made to recorded selling
prices or fair market value in arriving at
(17) "Floating structure" means a assessed value, as prescribed by depart-
floating barge-like entity, with or without ment rule; an electronic copy of the tangi-
accommodations built thereon, which is ble personal property assessment roll, in-
not primarily used as a means of transpor- eluding for each entry a unique account
tation on water but which serves purposes number and such other information as
or provides services typically associated may be required by department rule; and
with a structure or other improvement to an accurate tabular summary of per-acre
123
Chapter 192 F.S. (2014)
land valuations used for each class of ag- 371; s. 9, ch. 94-241; s. 61, ch. 94-353; s. 1461,
ricultural property in preparing the as- ch. 95-147; s. 1, ch. 97-294; s. 2, ch. 98-342; s.
sessment roll, as prescribed by depart- 31, ch. 2001-60; s. 20, ch. 2010-5; s. 1, ch. 2012
193.
ment rule.
Note.—Consolidation of provisions of for-
(19) "Computer software" means mer ss. 192.031, 192.041, 192.052, 192.064.
any information, program, or routine, or
any set of one or more programs, routines, 192.0105 Taxpayer rights.—
or collections of information used or in- There is created a Florida Taxpayer's Bill
tended for use to convey information or to of Rights for property taxes and assess-
cause one or more computers or pieces of ments to guarantee that the rights, priva-
computer-related peripheral equipment, or cy, and property of the taxpayers of this
any combination thereof, to perform a state are adequately safeguarded and pro-
task or set of tasks. Without limiting the tected during tax levy, assessment, collec-
generality of the definition provided in tion, and enforcement processes adminis-
this subsection, the term includes operat- tered under the revenue laws of this state.
ing and applications programs and all re- The Taxpayer's Bill of Rights compiles,
lated documentation. Computer software in one document, brief but comprehensive
does not include embedded software that statements that summarize the rights and
resides permanently in the internal obligations of the property appraisers, tax
memory of a computer or computer- collectors, clerks of the court, local gov-
related peripheral equipment and that is erning boards, the Department of Reve-
not removable without terminating the nue, and taxpayers. Additional rights af-
operation of the computer or equipment. forded to payors of taxes and assessments
Computer software constitutes personal imposed under the revenue laws of this
property only to the extent of the value of state are provided in s. 213.015. The
the unmounted or uninstalled medium on rights afforded taxpayers to assure that
or in which the information, program, or their privacy and property are safeguarded
routine is stored or transmitted, and, after and protected during tax levy, assessment,
installation or mounting by any person, and collection are available only insofar
computer software does not increase the as they are implemented in other parts of
value of the computer or computer-related the Florida Statutes or rules of the De-
peripheral equipment, or any combination partment of Revenue. The rights so guar-
thereof. Notwithstanding any other provi- anteed to state taxpayers in the Florida
sion of law, this subsection applies to the Statutes and the departmental rules in-
1997 and subsequent tax rolls and to any dude:
assessment in an administrative or judicial (1) THE RIGHT TO KNOW.—
action pending on June 1, 1997.
(a) The right to be sent a notice of
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- proposed property taxes and proposed or
308; ss. 53, 63, 73, ch. 82-226; s. 1, ch. 82-388; adopted non-ad valorem assessments (see
s. 12, ch. 83-204; s. 52, ch. 83-217; s. 1, ch. 84- ss. 194.011(1), 200.065(2)(b) and (d) and
124
Chapter 192 F.S. (2014)
(13)(a), and 200.069). The notice must hearing and to file written objections with
also inform the taxpayer that the final tax the local governing board (see s.
bill may contain additional non-ad val- 197.3632(4)(b) and (c) and (10)(b)2.b.).
orem assessments (see s. 200.069(9)). (f) The right of an exemption recipi-
(b) The right to notification of a ent to be sent a renewal application for
public hearing on each taxing authority's that exemption, the right to a receipt for
tentative budget and proposed millage homestead exemption claim when filed,
rate and advertisement of a public hearing and the right to notice of denial of the ex-
to finalize the budget and adopt a millage emption (see ss. 196.011(6), 196.131(1),
rate (see s. 200.065(2)(c) and (d)). 196.151, and 196.193(1)(c) and (5)).
(c) The right to advertised notice of (g) The right, on property deter-
the amount by which the tentatively mined not to have been entitled to home-
adopted millage rate results in taxes that stead exemption in a prior year, to notice
exceed the previous year's taxes (see s. of intent from the property appraiser to
200.065(2)(d) and (3)). The right to noti- record notice of tax lien and the right to
fication of a comparison of the amount of pay tax, penalty, and interest before a tax
the taxes to be levied from the proposed lien is recorded for any prior year (see s.
millage rate under the tentative budget 196.161(1)(b)).
change, compared to the previous year's (h) The right to be informed during
taxes, and also compared to the taxes that the tax collection process, including: no-
would be levied if no budget change is tice of tax due; notice of back taxes; no-
made (see ss. 200.065(2)(b) and tice of late taxes and assessments and
200.069(2), (3), (4), and (8)). consequences of nonpayment; opportunity
(d) The right that the adopted to pay estimated taxes and non-ad val-
millage rate will not exceed the tentative- orem assessments when the tax roll will
ly adopted millage rate. If the tentative not be certified in time; notice when in-
rate exceeds the proposed rate, each tax- terest begins to accrue on delinquent pro-
payer shall be mailed notice comparing visional taxes; notice of the right to pre-
his or her taxes under the tentatively pay estimated taxes by installment; a
adopted millage rate to the taxes under the statement of the taxpayer's estimated tax
previously proposed rate, before a hearing liability for use in making installment
to finalize the budget and adopt millage payments; and notice of right to defer tax-
(see s. 200.065(2)(d)). es and non-ad valorem assessments on
(e) The right to be sent notice by homestead property (see ss. 197.322(3),
first-class mail of a non-ad valorem as- 197.3635, 197.343, 197.363(2)(c),
sessment hearing at least 20 days before 197.222(3) and (5), 197.2301(3),
the hearing with pertinent information, 197.3632(8)(a), 193.1145(10)(a), and
including the total amount to be levied 197.254(1)).
against each parcel. All affected property (i) The right to an advertisement in
owners have the right to appear at the a newspaper listing names of taxpayers
125
Chapter 192 F.S. (2014)
who are delinquent in paying tangible the property appraiser present facts sup-
personal property taxes, with amounts portive of the assessment upon proper re-
due, and giving notice that interest is ac- quest of any taxpayer who objects to the
cruing at 18 percent and that, unless taxes assessment placed on his or her property
are paid, warrants will be issued, prior to (see s. 194.011(2)).
petition made with the circuit court for an (b) The right to petition the value
order to seize and sell property (see s. adjustment board over objections to as-
197.402(2)). sessments, denial of exemption, denial of
(j) The right to be sent a notice agricultural classification, denial of his-
when a petition has been filed with the toric classification, denial of high-water
court for an order to seize and sell proper- recharge classification, disapproval of tax
ty and the right to be mailed notice, and to deferral, and any penalties on deferred
be served notice by the sheriff, before the taxes imposed for incorrect information
date of sale, that application for tax deed willfully filed. Payment of estimated tax-
has been made and property will be sold es does not preclude the right of the tax-
unless back taxes are paid (see ss. payer to challenge his or her assessment
197.413(5), 197.502(4)(a), and (see ss. 194.011(3), 196.011(6) and (9)(a),
197.522(1)(a) and (2)). 196.151, 196.193(1)(c) and (5),
(k) The right to have certain taxes 193.461(2), 193.503(7), 193.625(2),
and special assessments levied by special 197.2425, 197.301(2), and 197.2301(11)).
districts individually stated on the "Notice (c) The right to file a petition for
of Proposed Property Taxes and Proposed exemption or agricultural classification
or Adopted Non-Ad Valorem Assess- with the value adjustment board when an
ments" (see s. 200.069). application deadline is missed, upon
Notwithstanding the right to infor- demonstration of particular extenuating
mation contained in this subsection, under circumstances for filing late (see ss.
s. 197.122 property owners are held to 193.461(3)(a) and 196.011(1), (7), (8),
know that property taxes are due and pay- and (9)(e)).
able annually and are charged with a duty (d) The right to prior notice of the
to ascertain the amount of current and de- value adjustment board's hearing date, the
linquent taxes and obtain the necessary right to the hearing at the scheduled time,
information from the applicable govern- and the right to have the hearing resched-
mental officials. uled if the hearing is not commenced
(2) THE RIGHT TO DUE PRO- within a reasonable time, not to exceed 2
CESS. hours, after the scheduled time (see s.
194.032(2)).
(a) The right to an informal confer-
ence with the property appraiser to pre- (e) The right to notice of date of cer-
sent facts the taxpayer considers to sup- tification of tax rolls and receipt of prop-
port changing the assessment and to have erty record card if requested (see ss.
193.122(2) and (3) and 194.032(2)).
126
Chapter 192 F.S. (2014)
(f) The right, in value adjustment pay delinquent personal property taxes
board proceedings, to have all evidence under a payment program when imple-
presented and considered at a public hear- mented by the county tax collector (see
ing at the scheduled time, to be represent- ss. 197.162, 197.3632(8) and (10)(b)3.,
ed by an attorney or agent, to have wit- 197.222(1), and 197.4155).
nesses sworn and cross-examined, and to (b) The right, upon filing a chal-
examine property appraisers or evaluators lenge in circuit court and paying taxes
employed by the board who present tes- admitted in good faith to be owing, to be
timony (see ss. 194.034(1)(a) and (c) and issued a receipt and have suspended all
(4), and 194.035(2)). procedures for the collection of taxes until
(g) The right to be sent a timely the final disposition of the action (see s.
written decision by the value adjustment 194.171(3)).
board containing findings of fact and con- (c) The right to have penalties re-
elusions of law and reasons for upholding duced or waived upon a showing of good
or overturning the determination of the cause when a return is not intentionally
property appraiser, and the right to adver- filed late, and the right to pay interest at a
tised notice of all board actions, including reduced rate if the court finds that the
appropriate narrative and column descrip- amount of tax owed by the taxpayer is
tions, in brief and nontechnical language greater than the amount the taxpayer has
(see ss. 194.034(2) and 194.037(3)). in good faith admitted and paid (see ss.
(h) The right at a public hearing on 193.072(4) and 194.192(2)).
non-ad valorem assessments or municipal (d) The right to a refund when over-
special assessments to provide written ob- payment of taxes has been made under
jections and to provide testimony to the specified circumstances (see ss.
local governing board (see ss. 193.1145(8)(e) and 197.182(1)).
197.3632(4)(c) and 170.08).
(e) The right to an extension to file a
(i) The right to bring action in cir- tangible personal property tax return upon
cuit court to contest a tax assessment or making proper and timely request (see s.
appeal value adjustment board decisions 193.063).
to disapprove exemption or deny tax de-
ferral (see ss. 194.036(1)(c) and (2), (f) The right to redeem real property
194.171, 196.151, and 197.2425). and redeem tax certificates at any time
before full payment for a tax deed is made
(3) THE RIGHT TO REDRESS.— to the clerk of the court, including docu-
(a) The right to discounts for early mentary stamps and recording fees, and
payment on all taxes and non-ad valorem the right to have tax certificates canceled
assessments collected by the tax collector, if sold where taxes had been paid or if
except for partial payments as defined in other error makes it void or correctable.
s. 197.374, the right to pay installment Property owners have the right to be free
payments with discounts, and the right to from contact by a certificateholder for 2
127
Chapter 192 F.S. (2014)
years after April 1 of the year the tax cer- 13, ch. 2004-5; s. 3, ch. 2006-312; s. 34, ch.
tificate is issued (see ss. 197.432(13) and 2008-4; s. 6, ch. 2009-157; s. 2, ch. 2009-165; s.
(14), 197.442(1), 197.443, and 197.472(1) 21, ch. 2010-5; s. 53, ch. 2011-151; s. 2, ch.
2012-193.
and (6)).
(g) The right of the taxpayer, prop- 192.011 All property to be as-
erty appraiser, tax collector, or the de- sessed.—The property appraiser shall
partment, as the prevailing party in a judi- assess all property located within the
cial or administrative action brought or county, except inventory, whether such
maintained without the support of justici- property is taxable, wholly or partially
able issues of fact or law, to recover all exempt, or subject to classification re-
costs of the administrative or judicial ac- fleeting a value less than its just value at
tion, including reasonable attorney's fees, its present highest and best use. Extension
and of the department and the taxpayer to on the tax rolls shall be made according to
settle such claims through negotiations regulation promulgated by the department
(see ss. 57.105 and 57.111). in order properly to reflect the general
(4) THE RIGHT TO CONFIDEN- law. Streets, roads, and highways which
TIALITY. have been dedicated to or otherwise ac-
quired by a municipality, a county, or a
(a) The right to have information state agency may be assessed, but need
kept confidential, including federal tax not be.
information, ad valorem tax returns, so-
History.—s. 1, ch. 4322, 1895; GS 428; s. 1,
cial security numbers, all financial rec- ch. 5596, 1907; RGS 694; CGL 893; ss. 1, 2, ch.
ords produced by the taxpayer, Form DR- 69-55; s. 2, ch. 70-243; s. 1, ch. 77-102; s. 3, ch.
219 returns for documentary stamp tax 81-308; s. 966, ch. 95-147.
information, and sworn statements of Note.—Former s. 192.01.
gross income, copies of federal income
tax returns for the prior year, wage and 192.032 Situs of property for
earnings statements (W-2 forms), and assessment purposes.—All property
other documents (see ss. 192.105, shall be assessed according to its situs as
193.074, 193.114(5), 195.027(3) and (6), follows:
and 196.101(4)(c)).
(1) Real property, in that county in
(b) The right to limiting access to a which it is located and in that taxing ju-
taxpayer's records by a property apprais- risdiction in which it may be located.
er, the Department of Revenue, and the
Auditor General only to those instances in (2) All tangible personal property
which it is determined that such records which is not immune under the state or
are necessary to determine either the clas- federal constitutions from ad valorem tax-
sification or the value of taxable non- ation, in that county and taxing jurisdic-
homestead property (see s. 195.027(3)). tion in which it is physically present on
History.—ss. 11, 15, ch. 2000-312; s. 7, ch.
January 1 of each year unless such prop-
2001-137; s. 1, ch. 2002-18; s. 2, ch. 2003-34; s. erty has been physically present in anoth-
128
Chapter 192 F.S. (2014)
er county of this state at any time during being filed in the county in this state
the preceding 12-month period, in which where such tangible personal property is
case the provisions of subsection (3) ap- habitually located or typically present.
ply. Additionally, tangible personal prop- (b) For purposes of this subsection,
erty brought into the state after January 1 an item of tangible personal property is
and before April 1 of any year shall be "habitually located or typically present"
taxable for that year if the property ap- in the county where it is generally kept
praiser has reason to believe that such for use or storage or where it is consist-
property will be removed from the state ently returned for use or storage. For pur-
prior to January 1 of the next succeeding poses of this subsection, an item of tangi-
year. However, tangible personal property ble personal property is located in a coun-
physically present in the state on or after ty on a "temporary or transitory basis" if
January 1 for temporary purposes only, it is located in that county for a short du-
which property is in the state for 30 days ration or limited utilization with an inten-
or less, shall not be subject to assessment. tion to remove it to another county where
This subsection does not apply to goods it is usually used or stored.
in transit as described in subsection (4) or
supersede the provisions of s. 193.085(4). (4)(a) Personal property manufac-
tured or produced outside this state and
(3) If more than one county of this brought into this state only for transship-
state assesses the same tangible personal ment out of the United States, or manu-
property in the same assessment year, factured or produced outside the United
resolution of such multicounty dispute States and brought into this state for
shall be governed by the following provi- transshipment out of this state, for sale in
sions: the ordinary course of trade or business is
(a) Tangible personal property considered goods-in-transit and shall not
which was physically present in one be deemed to have acquired a taxable si-
county of this state on January 1, but pre- tus within a county even though the prop-
sent in another county of this state at any erty is temporarily halted or stored within
time during the preceding year, shall be the state.
assessed in the county and taxing jurisdic- (b) The term "goods-in-transit" im-
tion where it was habitually located or plies that the personal property manufac-
typically present. All tangible personal tured or produced outside this state and
property which is removed from one brought into this state has not been divert-
county in this state to another county after ed to domestic use and has not reached its
January 1 of any year shall be subject to final destination, which may be evidenced
taxation for that year in the county where by the fact that the individual unit packag-
located on January 1; except that this sub- ing device utilized in the shipping of the
section does not apply to tangible person- specific personal property has not been
al property located in a county on January opened except for inspection, storage, or
1 on a temporary or transitory basis if
such property is included in the tax return
129
Chapter 192 F.S. (2014)
other process utilized in the transportation (6) Notwithstanding any other pro-
of the personal property. vision of this section, tangible personal
(c) Personal property transshipped property used in traveling shows such as
into this state and subjected in this state to carnivals, ice shows, or circuses shall be
deemed to be physically present or habit-
a subsequent manufacturing process or
used in this state in the production of 0th- ually located or typically present only to
the extent the value of such property is
er personal property is not goods-in-
transit. Breaking in bulk, labeling, pack- multiplied by a fraction, the numerator of
aging, relabeling, or repacking of such which is the number of days such proper-
property solely for its inspection, storage, ty is present in Florida during the taxable
or transportation to its final destination year and the denominator of which is the
outside the state shall not be considered to number of days in the taxable year. How-
be a manufacturing process or the produc- ever, railroad property of such traveling
tion of other personal property within the shows shall be taxable under s.
meaning of this subsection. However, 193.085(4)(b) and not under this section.
such storage shall not exceed 180 days. 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-
(5)(a) Notwithstanding the provi- 334; s. 85, ch. 79-400; s. 9, ch. 81-308; s. 17, ch.
sions of subsection (2), personal property 82-208; s. 75, ch. 82-226; s. 1, ch. 88-83; s. 4,
used as a marine cargo container in the ch. 2006-312.
conduct of foreign or interstate commerce Note.—Consolidation of provisions of for-
shall not be deemed to have acquired a mer ss. 193.022, 193.034, 196.0011.
taxable situs within a county when the
property is temporarily halted or stored 192.037 Fee timeshare real
within the state for a period not exceeding property; taxes and assessments;
180 days. escrow.—
(b) "Marine cargo container" means (1) For the purposes of ad valorem
a nondisposable receptacle which is of a taxation and special assessments, the
permanent character, strong enough to be managing entity responsible for operating
suitable for repeated use; which is specif- and maintaining fee timeshare real prop-
ically designed to facilitate the carriage of erty shall be considered the taxpayer as an
goods by one or more modes of transport, agent of the timeshare period titleholder.
one of which shall be by ocean vessel, (2) Fee timeshare real property shall
without intermediate reloading; and be listed on the assessment rolls as a sin-
which is fitted with devices permitting its gle entry for each timeshare development.
ready handling, particularly in the transfer The assessed value of each timeshare de-
from one transport mode to another. The velopment shall be the value of the com-
term "marine cargo container" includes a bined individual timeshare periods or
container when carried on a chassis but timeshare estates contained therein.
does not include a vehicle or packaging.
130
Chapter 192 F.S. (2014)
(3) The property appraiser shall an- association subject to the provisions of
nually notify the managing entity of the chapter 719, the control of which has
proportions to be used in allocating the been turned over to owners other than the
valuation, taxes, and special assessments developer, the escrow account must be
on timeshare property among the various maintained by the association; otherwise,
timeshare periods. Such notice shall be the escrow account must be placed with
provided on or before the mailing of no- an independent escrow agent, who shall
tices pursuant to s. 194.011. Ad valorem comply with the provisions of chapter 721
taxes and special assessments shall be al- relating to escrow agents.
located by the managing entity based up- (c) The principal of such escrow ac-
on the proportions provided by the prop- count shall be paid only to the tax collec-
erty appraiser pursuant to this subsection. tor of the county in which the timeshare
(4) All rights and privileges afford- development is located or to his or her
ed property owners by chapter 194 with deputy.
respect to contesting or appealing assess- (d) Interest earned upon any sum of
ments shall apply both to the managing money placed in escrow under the provi-
entity responsible for operating and main- sions of this section shall be paid to the
taining the timesharing plan and to each managing entity or its successors or as-
person having a fee interest in a timeshare signs for the benefit of the owners of
unit or timeshare period. timeshare units; however, no interest may
(5) The managing entity, as an agent be paid unless all taxes on the timeshare
of the timeshare period titleholders, shall development have been paid.
collect and remit the taxes and special as- (e) On or before May 1 of each
sessments due on the fee timeshare real year, a statement of receipts and dis-
property. In allocating taxes, special as- bursements of the escrow account must be
sessments, and common expenses to indi- filed with the Division of Florida Condo-
vidual timeshare period titleholders, the miniums, Timeshares, and Mobile Homes
managing entity must clearly label the of the Department of Business and Pro-
portion of any amounts due which are at- fessional Regulation, which may enforce
tributable to ad valorem taxes and special this paragraph pursuant to s. 721.26. This
assessments. statement must appropriately show the
(6)(a) Funds received by a manag- amount of principal and interest in such
ing entity or its successors or assigns from account.
timeshare titleholders for ad valorem tax- (f) Any managing entity or escrow
es or special assessments shall be placed agent who intentionally fails to comply
in escrow as provided in this section for with this subsection concerning the estab-
release as provided herein. lishment of an escrow account, deposits
(b) If the managing entity is a con- of funds into escrow, and withdrawal
dominium association subject to the pro- therefrom is guilty of a felony of the third
visions of chapter 718 or a cooperative degree, punishable as provided in s.
131
Chapter 192 F.S. (2014)
775.082, s. 775.083, or s. 775.084. The change network of resorts. For timeshare
failure to establish an escrow account or real property, such "usual and reasonable
to place funds therein as required in this fees and costs of the sale" shall be pre-
section is prima facie evidence of an in- sumed to be 50 percent of the original
tentional violation of this section. purchase price; provided, however, such
(7) The tax collector shall accept presumption shall be rebuttable.
only full payment of the taxes and special (12) Subsections (10) and (11) ap-
assessments due on the timeshare devel- ply to fee and non-fee timeshare real
opment. property.
(8) The managing entity shall have a History.—s. 54, ch. 82-226; s. 28, ch. 83-
lien pursuant to s. 718.121 or s. 721.16 on 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;
the timeshare periods for the taxes and s. 1462, ch. 95-147; s. 11, ch. 2008-240.
special assessments.
(9) All provisions of law relating to 192.042 Date of assessment.—
enforcement and collection of delinquent All property shall be assessed according
taxes shall be administered with respect to to its just value as follows:
the timeshare development as a whole and (1) Real property, on January 1 of
the managing entity as an agent of the each year. Improvements or portions not
timeshare period titleholders; if, however, substantially completed on January 1 shall
an application is made pursuant to s. have no value placed thereon. "Substan-
197.502, the timeshare period titleholders tially completed" shall mean that the im-
shall receive the protections afforded by provement or some self-sufficient unit
chapter 197. within it can be used for the purpose for
(10) In making his or her assess- which it was constructed.
ment of timeshare real property, the prop- (2) Tangible personal property, on
erty appraiser shall look first to the resale January 1, except construction work in
market. progress shall have no value placed there-
(11) If there is an inadequate num- on until substantially completed as de-
ber of resales to provide a basis for arriv- fined in s. 192.001(11)(d).
ing at value conclusions, then the property History.—s. 4, ch. 70-243; s. 57, ch. 80-274;
appraiser shall deduct from the original s. 9, ch. 81-308; s. 5, ch. 2006-312.
purchase price "usual and reasonable fees
and costs of the sale." For purposes of this 192.047 Date of filing.—
subsection, "usual and reasonable fees (1) For the purposes of ad valorem
and costs of the sale" for timeshare real tax administration, the date of an official
property shall include all marketing costs, United States Postal Service or commer-
atypical financing costs, and those costs cial mail delivery service postmark on an
attributable to the right of a timeshare unit application for exemption, an application
owner or user to participate in an ex- for special assessment classification, or a
132
Chapter 192 F.S. (2014)
return filed by mail is considered the date or greater than the font used for the text
of filing the application or return. requesting the recipient's consent:
(2) When the deadline for filing an NOTICE: Under Florida law, e-mail
ad valorem tax application or return falls addresses are public records. By consent-
on a Saturday, Sunday, or legal holiday, ing to communicate with this office elec-
the filing period shall extend through the tronically, your e-mail address will be re-
next working day immediately following leased in response to any applicable pub-
such Saturday, Sunday, or legal holiday. lic records request.
History.—s. 1, ch. 78-185; s. 1, ch. 2013-72. (c) Before sending a document elec-
tronically, the sender verifies the recipi-
192.048 Electronic transmis- ent's address by sending an electronic
sion.— transmission to the recipient and receiving
(1) Subject to subsection (2), the an affirmative response from the recipient
following documents may be transmitted verifying that the recipient's address is
electronically rather than by regular mail: correct.
(a) The notice of proposed property (d) If a document is returned as un-
taxes required under s. 200.069. deliverable, the sender must send the doc-
ument by regular mail, as required by law.
(b) The tax exemption renewal ap-
plication required under s. 196.011(6)(a). (e) Documents sent pursuant to this
section comply with the same timing and
(c) The tax exemption renewal ap- form requirements as if the documents
plication required under s. 196.011(6)(b). were sent by regular mail.
(d) A notification of an intent to de- (f) The sender renews the consent
ny a tax exemption required under s. and verification requirements every 5
196.011(9)(e). years.
(e) The decision of the value ad- History.—s. 2, ch. 2013-72; s. 5, ch. 2013-
justment board required under s. 192.
194.034(2).
(2) Electronic transmission pursuant 192.053 Lien for unpaid tax-
to this section is authorized only under the es.—A lien for all taxes, penalties, and
following conditions, as applicable: interest shall attach to any property upon
which a lien is imposed by law on the
(a) The recipient consents in writing date of assessment and shall continue in
to receive the document electronically. full force and effect until discharged by
(b) On the form used to obtain the payment as provided in chapter 197 or un-
recipient's written consent, the sender til barred under chapter 95.
must include a statement in substantially History.—s. 3, ch. 4322, 1895; GS 430; s. 3,
the following form and in a font equal to ch. 5596, 1907; RGS 696; CGL 896; s. 1, ch.
133
Chapter 192 F.S. (2014)
18297, 1937; ss. 1, 2, ch. 69-55; s. 5, ch. 70-243; (b) Payments shall be made quarter-
s. 30, ch. 74-382. ly by each such taxing authority. The
Note.—Former ss. 192.04, 192.021. property appraiser shall notify the various
taxing authorities of his or her estimated
192.071 Administration of budget requirements and billings thereon
oaths.—For the purpose of administer- at the same time as his or her budget re-
ing the provisions of this law or of any quest is submitted to the Department of
other duties pertaining to the proper ad- Revenue pursuant to s. 195.087 and at the
ministration of the duties of the office of time the property appraiser receives final
property appraiser, or of the filing of ap- approval of the budget by the department.
plications for tax exemptions as required (2) The tax collectors of the several
by law, the property appraisers or their counties of the state shall be entitled to
lawful deputies may administer oaths and receive, upon the amount of all real and
attest same in the same manner and with tangible personal property taxes and see-
the same effect as other persons author- cial assessments collected and remitted,
ized by law to administer oaths by the the following commissions:
laws of the state.
History.—s. 9, ch. 17060, 1935;
CGL 1936 (a) On the county tax:
Supp. 897(10); ss. 1, 2, ch. 69-55; s. 6, ch. 70- 1. Ten percent on the first $100,000;
243; s. 1, ch. 77-102. 2. Five percent on the next
Note.—Former s. 192.20. $100,000;
192.091 Commissions of 3. Three percent on the balance up
property appraisers and tax col- to the amount of taxes collected and re-
mitted on an assessed valuation of $50
lectors.— million; and
(1)(a) The budget of the property 4. Two percent on the balance.
appraiser's office, as approved by the De-
partment of Revenue, shall be the basis (b) On collections on behalf of each
upon which the several tax authorities of taxing district and special assessment dis-
each county, except municipalities and trict:
the district school board, shall be billed 1.a. Three percent on the amount of
by the property appraiser for services ren- taxes collected and remitted on an as-
dered. Each such taxing authority shall be sessed valuation of$50 million; and
billed an amount that bears the same pro-
portion to the total amount of the budget b. Two percent on the balance; and
as its share of ad valorem taxes bore to 2. Actual costs of collection, not to
the total levied for the preceding year. All exceed 2 percent, on the amount of spe-
municipal and school district taxes shall cial assessments collected and remitted.
be considered as taxes levied by the coun- For the purposes of this subsection,
ty for purposes of this computation. the commissions on the amount of taxes
134
Chapter 192 F.S. (2014)
collected from the nonvoted school this or any other law shall be a part of the
millage, and on the amount of additional general income or compensation of such
taxes that would be collected for school officer for the year in which received, and
districts if the exemptions applicable to nothing contained in this section shall be
homestead property for school district held or construed to affect or increase the
taxation were the same as exemptions ap- maximum salary as now provided by law
plicable for all other ad valorem taxation, for any such officer.
shall be paid by the board of county (5) The provisions of this section
commissioners. shall not apply to commissions on drain-
(3) In computing the amount of tax- age district or drainage subdistrict taxes.
es levied on an assessed valuation of $50 (6) If any property appraiser or tax
million for the purposes of this section the collector in the state is receiving compen-
valuation of nonexempt property and the sation for expenses in conducting his or
taxes levied thereon shall be taken first. her office or by way of salary pursuant to
(4) The commissions for collecting any act of the Legislature other than the
taxes assessed for or levied by the state general law fixing compensation of prop-
shall be audited, allowed, and paid by the erty appraisers, such property appraiser or
Chief Financial Officer as other warrants tax collector may file a declaration in
are paid; and commissions for collecting writing with the board of county commis-
the county taxes shall be audited and paid sioners of his or her county electing to
by the boards of county commissioners of come under the provisions of this section,
the several counties of this state. The and thereupon such property appraiser or
commissions for collecting all special tax collector shall be paid compensation
school district taxes shall be audited by in accordance with the provisions hereof,
the school board of each respective dis- and shall not be entitled to the benefit of
trict and taken out of the funds of the re- the said special or local act. if such prop-
spective special school district under its erty appraiser or tax collector does not so
control and allowed and paid to the tax elect, he or she shall continue to be paid
collectors for collecting such taxes; and such compensation as may now be pro-
the commissions for collecting all other vided by law for such property appraiser
district taxes, whether special or not, shall or tax collector.
be audited and paid by the governing History.-s. 67, ch. 4322, 1895; ss. 11, 12,
board or commission having charge of the ch. 4515, 1897; s. 5, ch. 4885, 1901; GS 594,
financial obligations of such district. All 595; ss. 63, 64, ch. 5596, 1907; RGS 797, 801;
commissions for collecting special tax CGL 1028, 1033; s. 1, ch. 17876, 1937; CGL
district taxes shall be paid at the time and 1940 Supp. 1036(14); ss. 1, lA, ch. 20936, 1941;
ss. 1, 2, ch. 21918, 1943; s. 1, ch. 67-558; ss. 1,
in the manner now, or as may hereafter 2, ch. 69-55; s. 1, ch. 69-300; s. 6, ch. 70-243; s.
be, provided for the payment of the corn- 1, ch. 70-246; s. 8, ch. 73-172; s. 1, ch. 74-234;
missions for the collection of county tax- s. 1, ch. 77-102; s. 7, ch. 79-332; s. 8, ch. 81-
es. All amounts paid as compensation to 284; s. 53, ch. 83-217; s. 218, ch. 85-342; s. 1,
any tax collector under the provisions of
135
Chapter 192 F.S. (2014)
ch. 91-295; s. 967, ch. 95-147; s. 2, ch. 96-397; that date or the commissions earned to
s. 172, ch. 2003-261; s. 6, ch. 2006-312. that date, whichever is the greater. Noth-
Note.—Former s. 193.65. ing contained herein shall be construed to
abrogate any law providing a salary for
192.102 Payment of property the tax collector or require the tax collec-
appraisers' and collectors' com- tor to accept the benefits of this section.
missions.— (3) The Chief Financial Officer
(1) The board of county commis- shall issue to each of the county property
sioners and school board of each county appraisers and collectors of taxes, on the
shall advance and pay to the county tax first Monday of January, April, July, and
collector of each such county, at the first October, on demand of such county prop-
meeting of such board each month from erty appraisers and collectors of taxes af-
October through July of each year, on ter approval by the Department of Reve-
demand of the county tax collector, an nue, and shall pay, his or her warrant for
amount equal to one-twelfth of the corn- an amount equal to one-fourth of four-
missions on the county taxes levied on the fifths of the total amount of commissions
county tax roll for the preceding year and received by such county property apprais-
one-twelfth of the commissions on county ers and collectors of taxes or their prede-
occupational and beverage licenses paid cessors in office from the state during and
to the tax collector in the preceding fiscal for the preceding year, and the balance of
year. To demand the first advance under the commissions earned by such county
this section, each tax collector shall sub- property appraiser and collector of taxes,
mit to the board of county commissioners respectively, during each year, over and
a statement showing the calculation of the above the amount of such installment
commissions on which the amount of payments herein provided for, shall be
each advance is to be based. payable when a report of errors and dou-
(2) On or before November 1 of ble assessments is approved by the county
each year, each tax collector who has re- commissioners and a copy thereof filed
ceived advances under the provisions of with the Department of Revenue.
this section shall make an accounting to 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
the board of county commissioners and
147; s. 3, ch. 96-397; s. 173, ch. 2003-261.
the school board, and any adjustments
necessary shall be made so that the total Note.—Consolidation of provisions of for-
advances and commissions paid by the
mer ss. 192.101, 192.114, 192.122.
board of county commissioners and the 192.105 Unlawful disclosure
school board shall be the amount of of federal tax information; penal-
commissions earned. At no time within
the year shall there be paid by the board ty.
of county commissioners and the school (1) It is unlawful for any person to
board more than the total advances due to divulge or make known federal tax infor-
136
Chapter 192 F.S. (2014)
mation obtained pursuant to 26 U.S.C. s. suant to s. 744.638, the property appraiser
6103, except in accordance with a proper and tax collector shall provide the guardi-
judicial order or as otherwise provided by an with every notice required under chap-
law for use in the administration of the ters 192-197 which would otherwise be
tax laws of this state, and such infor- provided the ward.
mation is confidential and exempt from History.—s. 20, ch. 84-62.
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, punisha-
ble 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 Gover-
nor shall appoint a three-member perfor-
mance review panel. Such panel shall in-
vestigate the circumstances surrounding
the disapprovals and the general perfor-
mance of the property appraiser. If the
panel finds unsatisfactory performance,
the property appraiser shall be ineligible
for the designation and special qualifica-
tion salary provided in s. 145.10(2). With-
in 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 veter-
an's guardian.—Upon the receipt of a
copy of letters of guardianship issued pur-
137
Chapter 193 F.S. (2014)
CHAPTER 193 dominium parcels, and coop-
ASSESSMENT erative parcels.
193.023 Duties of the property apprais-
er in making assessments.
PART I 193.0235 Ad valorem taxes and non-ad
GENERAL PROVISIONS valorem assessments against
subdivision property.
(ss. 193.011-193.1556)
193.024 Deputy property appraisers.
193.052 Preparation and serving of re-
PART II turns.
SPECIAL CLASSES OF 193.062 Dates for filing returns.
PROPERTY 193.063 Extension of date for filing
(ss. 193.441-193.703) tangible personal property tax
returns.
193.072 Penalties for improper or late
filing of returns and for failure
PART I to file returns.
GENERAL PROVISIONS 193.073 Erroneous returns; estimate of
assessment when no return
filed.
193.011 Factors to consider in deriving 193.074 Confidentiality of returns.
just valuation.
193.075 Mobile homes and recreational
193.015 Additional specific factor; ef- vehicles.
fect of issuance or denial of
permit to dredge, fill, or con- 193.077 Notice of new, rebuilt, or ex-
struct in state waters to their panded property.
landward extent. 193.085 Listing all property.
193.016 Property appraiser's assess- 193.092 Assessment of property for
ment; effect of determinations back taxes.
by value adjustment board. 193.102 Lands subject to tax sale cer-
193.017 Low-income housing tax cred- tificates; assessments; taxes
it. not extended.
193.018 Land owned by a community 193.114 Preparation of assessment
land trust used to provide af- rolls.
fordable housing; assessment; 193.1142 Approval of assessment rolls.
structural improvements, con-
193.1145 Interim assessment rolls.
138
Chapter 193 F.S. (2014)
193.1147 Performance review panel. (2) The highest and best use to
193.116 Municipal assessment rolls. which the property can be expected to be
put in the immediate future and the pre-
193.122 Certificates of value adjust- sent use of the property, taking into con-
ment board and property ap- sideration the legally permissible use of
praiser; extensions on the as- the property, including any applicable ju-
sessment rolls. dicial limitation, local or state land use
193.132 Prior assessments validated. regulation, or historic preservation ordi-
nance, and any zoning changes, concur-
193.133 Effect of mortgage fraud on
rency requirements, and permits neces-
property assessments. sary to achieve the highest and best use,
193.155 Homestead assessments. and considering any moratorium imposed
193.1551 Assessment of certain home- by executive order, law, ordinance, regu-
stead property damaged in lation, resolution, or proclamation adopt-
2004 named storms. ed by any governmental body or agency
or the Governor when the moratorium or
193.1552 Assessment of properties af- judicial limitation prohibits or restricts the
fected by imported or domestic development or improvement of property
drywall. as otherwise authorized by applicable
193.1554 Assessment of nonhomestead law. The applicable governmental body or
residential property. agency or the Governor shall notify the
193.1555 Assessment of certain residen- property appraiser in writing of any exec-
tial and nonresidential real utive order, ordinance, regulation, resolu-
property. tion, or proclamation it adopts imposing
any such limitation, regulation, or morato-
193.1556 Notice of change of ownership rium;
or control required.
(3) The location of said property;
193.011 Factors to consider in (4) The quantity or size of said
deriving just valuation.— In arriv- property;
ing at just valuation as required under s. (5) The cost of said property and the
4, Art. VII of the State Constitution, the present replacement value of any im-
property appraiser shall take into consid- provements thereon;
eration the following factors:
(6) The condition of said property;
(1) The present cash value of the
property, which is the amount a willing (7) The income from said property;
purchaser would pay a willing seller, ex- and
clusive of reasonable fees and costs of (8) The net proceeds of the sale of
purchase, in cash or the immediate equiv- the property, as received by the seller, af-
alent thereof in a transaction at arm's ter deduction of all of the usual and rea-
length; sonable fees and costs of the sale, includ-
139
Chapter 193 F.S. (2014)
ing the costs and expenses of financing, property is situated a copy of any final
and allowance for unconventional or atyp- agency action relating to an application
ical terms of financing arrangements. for such a permit.
When the net proceeds of the sale of any (3) The provisions of subsection (1)
property are utilized, directly or indirect- do not apply if:
ly, in the determination of just valuation
of realty of the sold parcel or any other (a) The property owner had no rea-
parcel under the provisions of this section, sonable basis for expecting approval of
the property appraiser, for the purposes of the application for permit; or
such determination, shall exclude any (b) The application for permit was
portion of such net proceeds attributable denied because of an incomplete filing,
to payments for household furnishings or failure to meet an applicable deadline, or
other items of personal property. failure to comply with administrative or
History.—s. 1, ch. 63-250; s. 1, ch. 67-167; procedural requirements.
ss. 1, 2, ch. 69-55; s. 13, ch. 69-216; s. 8, ch. 70- History.—s. 3, ch. 84-79; s. 42, ch. 94-356.
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, iNote.—Repealed by s. 14, ch. 94-122.
ch. 93-132; s. 1, ch. 97-117; s. 1, ch. 2008-197.
193.016 Property appraiser's
Note.—Former s. 193.021.
assessment; effect of determina-
193.015 Additional specific tions by value adjustment
factor; effect of issuance or denial board.—If the property appraiser's as-
of permit to dredge, fill, or con- sessment of the same items of tangible
struct in state waters to their personal property in the previous year
landward extent.— was adjusted by the value adjustment
board and the decision of the board to re-
(1) If the Department of Environ- duce the assessment was not successfully
mental Protection issues or denies a per- appealed by the property appraiser, the
mit to dredge, fill, or otherwise construct property appraiser shall consider the re-
in or on waters of the state, as defined in duced values determined by the value ad-
chapter 403, to their landward extent as justment board in assessing those items of
determined under 1s. 403.817(2), the tangible personal property. If the property
property appraiser is expressly directed to appraiser adjusts upward the reduced val-
consider the effect of that issuance or de- ues previously determined by the value
nial on the value of the property and any adjustment board, the property appraiser
limitation that the issuance or denial may shall assert additional basic and underly-
impose on the highest and best use of the ing facts not properly considered by the
property to its landward extent. value adjustment board as the basis for
(2) The Department of Environmen- the increased valuation notwithstanding
tal Protection shall provide the property the prior adjustment by the board.
appraiser of each county in which such History.—s. 2, ch. 2000-262.
140
Chapter 193 F.S. (2014)
193.017 Low-income housing condominium parcels, and coop-
tax credit.—Property used for afforda- erative parcels.-
ble housing which has received a low- (1) As used in this section, the term
income housing tax credit from the Flori- "community land trust" means a nonprofit
da Housing Finance Corporation, as au- entity that is qualified as charitable under
thorized by s. 420.5099, shall be assessed s. 501(c)(3) of the Internal Revenue Code
under s. 193.011 and, consistent with s. and has as one of its purposes the acquisi-
420.5099(5) and (6), pursuant to this sec- tion of land to be held in perpetuity for
tion. the primary purpose of providing afforda-
(1) The tax credits granted and the ble homeownership.
financing generated by the tax credits (2) A community land trust may
may not be considered as income to the convey structural improvements, condo-
property. minium parcels, or cooperative parcels,
(2) The actual rental income from that are located on specific parcels of land
rent-restricted units in such a property that are identified by a legal description
shall be recognized by the property ap- contained in and subject to a ground lease
praiser. having a term of at least 99 years, for the
(3) Any costs paid for by tax credits purpose of providing affordable housing
and costs paid for by additional financing to natural persons or families who meet
proceeds received under chapter 420 may the extremely-low-income, very-low-
not be included in the valuation of the income, low-income, or moderate-income
property. limits specified in s. 420.0004, or the in-
come limits for workforce housing, as de-
(4) If an extended low-income hous- fined in s. 420.5095(3). A community
ing agreement is filed in the official pub- land trust shall retain a preemptive option
lic records of the county in which the to purchase any structural improvements,
property is located, the agreement, and condominium parcels, or cooperative par-
any recorded amendment or supplement cels on the land at a price determined by a
thereto, shall be considered a land-use formula specified in the ground lease
regulation and a limitation on the highest which is designed to ensure that the struc-
and best use of the property during the tural improvements, condominium par-
term of the agreement, amendment, or eels, or cooperative parcels remain af-
supplement. fordable.
History.—s. 6, ch. 2004-349. (3) In arriving at just valuation un-
193.018 Land owned by a der s. 193.011, a structural improvement,
condominium parcel, or cooperative par-
community land trust used to pro- cel providing affordable housing on land
vide affordable housing; assess- owned by a community land trust, and the
ment; structural improvements, land owned by a community land trust
that is subject to a 99-year or longer
141
Chapter 193 F.S. (2014)
ground lease, shall be assessed using the (2) In making his or her assessment
following criteria: of the value of real property, the property
(a) The amount a willing purchaser appraiser is required to physically inspect
would pay a willing seller for the land is the property at least once every 5 years.
limited to an amount commensurate with Where geographically suitable, and at the
the terms of the ground lease that restricts discretion of the property appraiser, the
the use of the land to the provision of af- property appraiser may use image tech-
fordable housing in perpetuity. nology in lieu of physical inspection to
ensure that the tax roll meets all the re-
(b) The amount a willing purchaser quirements of law. The Department of
would pay a willing seller for resale- Revenue shall establish minimum stand-
restricted improvements, condominium ards for the use of image technology con-
parcels, or cooperative parcels is limited sistent with standards developed by pro-
to the amount determined by the formula fessionally recognized sources for mass
in the ground lease. appraisal of real property. However, the
(c) If the ground lease and all property appraiser shall physically inspect
amendments and supplements thereto, or any parcel of taxable or state-owned real
a memorandum documenting how such property upon the request of the taxpayer
lease and amendments or supplements re- or owner.
strict the price at which the improve- (3) In revaluating property in ac-
ments, condominium parcels, or coopera- cordance with constitutional and statutory
tive parcels may be sold, is recorded in requirements, the property appraiser may
the official public records of the county in adjust the assessed value placed on any
which the leased land is located, the rec- parcel or group of parcels based on mass
orded lease and any amendments and data collected, on ratio studies prepared
supplements, or the recorded memoran- by an agency authorized by law, or pursu-
dum, shall be deemed a land use regula- ant to regulations of the Department of
tion during the term of the lease as Revenue.
amended or supplemented.
(4) In making his or her assessment
History.—s. 16, ch. 2009-96; s. 2, ch. 2011- of leasehold interests in property serving
15. the unit owners of a condominium or co-
193.023 Duties of the property operative subject to a lease, including
property subject to a recreational lease,
appraiser in making assess- the property appraiser shall assess the
meats.— property at its fair market value without
(1) The property appraiser shall regard to the income derived from the
complete his or her assessment of the val- lease.
ue of all property no later than July 1 of (5) In assessing any parcel of a con-
each year, except that the department may dominium or any parcel of any other resi-
for good cause shown extend the time for dential development having common el-
completion of assessment of all property.
142
Chapter 193 F.S. (2014)
ements appurtenant to the parcels, if such within the subdivision which constitute
common elements are owned by the con- inventory for the developer and are in-
dominium association or owned jointly by tended to be conveyed or have been con-
the owners of the parcels, the assessment veyed into private ownership for the ex-
shall apply to the parcel and its fractional clusive benefit of lot owners within the
or proportionate share of the appurtenant subdivision.
common elements. (2) As used in this section, the term
(6) In making assessments of coop- "common element" includes:
erative parcels, the property appraiser (a) Subdivision property not includ-
shall use the method required by s. ed within lots constituting inventory for
719.114. the developer which are intended to be
History.—s. 9, ch. 70-243; s. 1, ch. 72-290; conveyed or have been conveyed into pri-
s. 5, ch. 76-222; s. 1, ch. 77-102; s. 2, ch. 84- vate ownership.
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. (b) An easement through the subdi-
1, ch. 2009-135; ss. 1, 10, ch. 2010-280; SJR 8- vision property, not including the proper-
A, 2010 Special Session A. ty described in paragraph (a), which has
been dedicated to the public or retained
193.0235 Ad valorem taxes for the benefit of the subdivision.
and non-ad valorem assessments (c) Any other part of the subdivision
against subdivision property. which has been designated on the plat or
(1) Ad valorem taxes and non-ad is required to be designated on the site
valorem assessments shall be assessed plan as a drainage pond, or detention or
against the lots within a platted residential retention pond, for the exclusive benefit
subdivision and not upon the subdivision of the subdivision.
property as a whole. An ad valorem tax or History.—s. 4, ch. 2003-284.
non-ad valorem assessment, including a
tax or assessment imposed by a county, 193.024 Deputy property ap-
municipality, special district, or water praisers. Property appraisers may ap-
management district, may not be assessed point deputies to act in their behalf in car-
separately against common elements uti- tying out the duties prescribed by law.
lized exclusively for the benefit of lot
owners within the subdivision, regardless History.—s. 2, ch. 80-366.
of ownership. The value of each parcel of 193.052 Preparation and serv-
land that is or has been part of a platted
subdivision and that is designated on the ing of returns.—
plat or the approved site plan as a com- (1) The following returns shall be
mon element for the exclusive benefit of filed:
lot owners shall, regardless of ownership, (a) Tangible personal property; and
be prorated by the property appraiser and
included in the assessment of all the lots
143
Chapter 193 F.S. (2014)
(b) Property specifically required to that each property appraiser can and shall
be returned by other provisions in this ti- make them available in his or her office
tle. no later than the first working day of the
(2) No return shall be required for calendar year.
real property the ownership of which is (6) The department shall promulgate
reflected in instruments recorded in the the necessary regulations to ensure that all
public records of the county in which the railroad and utility property is properly
property is located, unless otherwise re- returned in the appropriate county. How-
quired in this title. In order for land to be ever, the evaluating or assessing of utility
considered for agricultural classification property in each county shall be the duty
under s. 193.461 or high-water recharge of the property appraiser.
classification under s. 193.625, an appli- (7) A property appraiser may accept
cation for classification must be filed on a tangible personal property tax return in
or before March 1 of each year with the a form initiated through an electronic data
property appraiser of the county in which interchange. The department shall pre-
the land is located, except as provided in scribe by rule the format and instructions
s. 193.461(3)(a). The application must necessary for such filing to ensure that all
state that the lands on January 1 of that property is properly listed. The acceptable
year were used primarily for bona fide method of transfer, the method, form, and
commercial agricultural or high-water re- content of the electronic data interchange,
charge purposes. the method by which the taxpayer will be
(3) A return for the above types of provided with an acknowledgment, and
property shall be filed in each county the duties of the property appraiser with
which is the situs of such property, as set respect to such filing shall be prescribed
out under s. 192.032. by the department. The department's rules
(4) All returns shall be completed shall provide: a uniform format for all
by the taxpayer in such a way as to cor- counties; that the format shall resemble
rectly reflect the owner's estimate of the form DR-405 as closely as possible; and
value of property owned or otherwise tax- that adequate safeguards for verification
able to him or her and covered by such of taxpayers' identities are established to
return. All forms used for returns shall be avoid filing by unauthorized persons.
prescribed by the department and deliv- History.—s. 11, ch. 70-243; s. 1, ch. 72-370;
ered to the property appraisers for distri- s. 1, ch. 73-228; s. 20, ch. 73-334; s. 6, ch. 76-
bution to the taxpayers. 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,
(5) Property appraisers may distrib- ch. 84-106; ss. 28, 221, ch. 85-342; s. 63, ch. 89-
ute returns in whatever way they feel 356; s. 971, ch. 95-147; s. 2, ch. 95-404; s. 3, ch.
most appropriate. However, as a mini-
mum s. 33, ch. 99-208.
mum requirement, the property appraiser Note.—Consolidation of provisions of for-
shall requisition, and the department shall mer ss. 193.113, 193.121, 193.203, 193.211,
distribute, forms in a timely manner so 193.231-193.261, 193.272, 193.281-193.311.
144
Chapter 193 F.S. (2014)
193.062 Dates for filing re- ble entity, and the reason a discretionary
turns. All returns shall be filed accord- extension should be granted.
ing to the following schedule: History.—s. 1, ch. 94-98; s. 1463, ch. 95-
147; s. 2, ch. 99-239.
(1) Tangible personal property—
April 1. 193.072 Penalties for improp-
(2) Real property—when required er or late filing of returns and for
by specific provision of general law. failure to file returns.
(3) Railroad, railroad terminal, pri- (1) The following penalties shall
vate car and freight line and equipment apply:
company property—April 1.
(a) For failure to file a return-25
(4) All other returns and applica- percent of the total tax levied against the
Lions not otherwise specified by specific property for each year that no return is
provision of general law—April 1. filed.
History.—s. 12, ch. 70-243; s. 45, ch. 77- (b) For filing returns after the due
104; s. 8, ch. 79-334; s. 9, ch. 81-308. date 5 percent of the total tax levied
Note.—Consolidation of provisions of for- against the property covered by that re-
mer ss. 193.203, 193.211. turn for each year, for each month, or por-
193.063 Extension of date for tion thereof, that a return is filed after the
due date, but not to exceed 25 percent of
filing tangible personal property the total tax.
tax returns. The property appraiser (c) For property unlisted on the re-
shall grant an extension for the filing of a
turn-15 percent of the tax attributable to
tangible personal property tax return for the omitted property.
30 days and may, at her or his discretion,
grant an additional extension for the filing (d) For incomplete returns by rail-
of a tangible personal property tax return road and railroad terminal companies and
for up to 15 additional days. A request for private car and freight line and equipment
extension must be made in time for the companies 2 percent of the assessed
property appraiser to consider the request value, not to exceed 10 percent thereof,
and act on it before the regular due date of shall be added to the values apportioned
the return. However, a property appraiser to the counties for each month or fraction
may not require that a request for exten- thereof in which the return is incomplete;
sion be made more than 10 days before however, the return shall not be deemed
the due date of the return. A request for incomplete until 15 days after notice of
extension, at the option of the property incompleteness is provided to the taxpay-
appraiser, shall include any or all of the er.
following: the name of the taxable entity, (2) Penalties listed in this section
the tax identification number of the taxa- shall be determined upon the total of all
ad valorem personal property taxes, pen-
145
Chapter 193 F.S. (2014)
alties and interest levied on the property, ditional assessment roll in the same man-
and such penalties shall be a lien on the ner as provided by law.
property. (b) If the property is personal prop-
(3) Failure to file a return, or to oth- erty and is discovered on or after April 1,
erwise properly submit all property for or is real property discovered at any time,
taxation, shall in no regard relieve any the property shall be added to the assess-
taxpayer of any requirement to pay all ment roll then in preparation.
taxes assessed against him or her prompt- (2) If no tangible personal property
ly• tax return has been filed as required by
(4) For good cause shown, and upon law, including any extension which may
finding that such unlisting or late filing of have been granted for the filing of the re-
returns was not intentional or made with turn, the property appraiser is authorized
the intent to evade or illegally avoid the to estimate from the best information
payment of lawful taxes, the property ap- available the assessment of the tangible
praiser or, in the case of properties valued personal property of a taxpayer who has
by the Department of Revenue, the execu- not properly and timely filed his or her
tive director may reduce or waive any of tax return. Such assessment shall be
said penalties. deemed to be prima facie correct, may be
History.—s. 13, ch. 70-243; s. 1, ch. 77-102; included on the tax roll, and taxes may be
s. 9, ch. 79-334; s. 972, ch. 95-147. extended therefor on the tax roll in the
Note.—Consolidation of provisions of for-
mer ss. 193.203, 193.222, 199.321. History.—s. 38, ch. 4322, 1895; s. 5, ch.
4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS
193.073 Erroneous returns; 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch.
estimate of assessment when no 69-55; s. 2, ch. 72-268; s. 1, ch. 77-102; s. 2, ch.
94-98; s. 1464, ch. 95-147.
return filed.-
Note.—Former s. 193.37; s. 197.031.
(1) Upon discovery that an errone-
ous or incomplete statement of personal 193.074 Confidentiality of re-
property has been filed by a taxpayer or turns.—All returns of property and re-
that all the property of a taxpayer has not turns required by former s. 201.022 sub-
been returned for taxation, the property mitted by the taxpayer pursuant to law
appraiser shall proceed as follows: shall be deemed to be confidential in the
(a) If the property is personal prop- hands of the property appraiser, the clerk
erty and is discovered before April 1, the of the circuit court, the department, the
property appraiser shall make an assess- tax collector, the Auditor General, and the
ment in triplicate. After attaching the affi- Office of Program Policy Analysis and
davit and warrant required by law, the Government Accountability, and their
property appraiser shall dispose of the ad- employees and persons acting under their
supervision and control, except upon
court order or order of an administrative
146
Chapter 193 F.S. (2014)
body having quasi-judicial powers in ad it is connected to the normal and usual
valorem tax matters, and such returns are utilities and if it is tied down or it is at-
exempt from the provisions of s. tached or affixed in such a way that it
119.07(1). cannot be removed without material or
History.—s. 10, ch. 79-334; s. 2, ch. 86-300; substantial damage to the recreational ye-
s. 21, ch. 88-119; s. 38, ch. 90-360; s. 16, ch. 93- hide. Except when the mode of attach-
132; s. 49, ch. 96-406; s. 47, ch. 2001-266; s. 11, ment or affixation is such that the recrea-
ch. 2009-21. tional vehicle cannot be removed without
material or substantial damage to the rec-
193.075 Mobile homes and reational vehicle or the real property, the
recreational vehicles.— intent of the owner to make the recrea-
(1) A mobile home shall be taxed as tional vehicle permanently affixed shall
real property if the owner of the mobile be determinative. A recreational vehicle
home is also the owner of the land on that is taxed as real property must be is-
which the mobile home is permanently sued an "RP" series sticker as provided in
affixed. A mobile home shall be consid- s. 320.0815.
ered permanently affixed if it is tied down (4) A recreational vehicle that is not
and connected to the normal and usual taxed as real property must have a current
utilities. However, this provision does not license plate properly affixed as provided
apply to a mobile home, or any appurte- in s. 320.08(9). Any such recreational ve-
nance thereto, that is being held for dis- hide without a current license plate
play by a licensed mobile home dealer or properly affixed is presumed to be tangi-
a licensed mobile home manufacturer and ble personal property.
that is not rented or occupied. A mobile History.—s. 2, ch. 74-234; s. 10, ch. 88-216;
home that is taxed as real property shall s. 1, ch. 91-241; s. 6, ch. 93-132; s. 30, ch. 94-
be issued an "RP" series sticker as pro- 353; s. 3, ch. 95-404; s. 1, ch. 98-139.
vided in s. 320.0815.
(2) A mobile home that is not taxed 193.077 Notice of new, rebuilt,
as real property shall have a current li- or expanded property.
cense plate properly affixed as provided (1) The property appraiser shall ac-
in s. 320.08(11). Any such mobile home cept notices on or before April 1 of the
without a current license plate properly year in which the new or additional real
affixed shall be presumed to be tangible or personal property acquired to establish
personal property. a new business or facilitate a business ex-
(3) A recreational vehicle shall be pansion or restoration is first subject to
taxed as real property if the owner of the assessment. The notice shall be filed, on a
recreational vehicle is also the owner of form prescribed by the department, by
the land on which the vehicle is perma- any business seeking to qualify for an en-
nently affixed. A recreational vehicle terprise zone property tax credit as a new
shall be considered permanently affixed if or expanded business pursuant to s.
220.182(4).
147
Chapter 193 F.S. (2014)
(2) Upon determining that the real (2) The department shall promulgate
or tangible personal property described in such regulations and shall make available
the notice is in fact to be incorporated into maps and mapping materials as it deems
a new, expanded, or rebuilt business, the necessary to ensure that all real property
property appraiser shall so affirm and cer- within the state is listed and valued on the
tify on the face of the notice and shall real property assessment rolls of the re-
provide a copy thereof to the new or ex- spective counties. In addition, individual
panded business and to the department. property appraisers may use such other
(3) Within 10 days of extension or maps and materials as they deem expedi-
recertification of the assessment rolls pur- ent to accomplish the purpose of this sec-
suant to s. 193.122, whichever is later, the tion.
property appraiser shall forward to the (3)(a) All forms of local govern-
department a list of all property of new ment, special taxing districts, multicounty
businesses and property separately as- districts, and municipalities shall provide
sessed as expansion-related or rebuilt written annual notification to the several
property pursuant to s. 193.085(5)(a). The property appraisers of any and all real
list shall include the name and address of property owned by any of them so that
the business to which the property is as- ownership of all such property will be
sessed, the assessed value of the property, properly listed.
the total taxes levied against the property, (b) Whenever real property is listed
the identifying number for the property as on the real property assessment rolls of
shown on the assessment roll, and a de- the respective counties in the name of the
scription of the property. State of Florida or any of its agencies, the
(4) This section expires on the date listing shall not be changed in the absence
specified in s. 290.016 for the expiration of a recorded deed executed by the State
of the Florida Enterprise Zone Act. of Florida or the state agency in whose
History.—ss. 4, 10, ch. 80-248; s. 5, ch. 83- name the property is listed. If, in prepar-
204; s. 25, ch. 84-356; s. 63, ch. 94-136; s. 25, ing the assessment rolls, the several prop-
ch. 2000-210; s. 14, ch. 2005-287. erty appraisers within the state become
aware of the existence of a recorded deed
193.085 Listing all property.— not executed by the state and purporting
(1) The property appraiser shall en- to convey real property listed on the as-
sure that all real property within his or her sessment rolls as state-owned, the proper-
county is listed and valued on the real ty appraiser shall immediately forward a
property assessment roll. Streets, roads, copy of the recorded deed to the state
and highways which have been dedicated agency in whose name the property is
to or otherwise acquired by a municipali- listed.
ty, county, or state agency need not, but (4) The department shall promulgate
may, be listed. such rules as are necessary to ensure that
all railroad property of all types is proper-
148
Chapter 193 F.S. (2014)
ly listed in the appropriate county and and returned to the appropriate county,
shall submit the county railroad property including rules governing the form and
assessments to the respective county content of returns. The evaluation and as-
property appraisers not later than June 1 sessment of utility property shall be the
in each year. However, in those counties duty of the property appraiser.
in which railroad assessments are not (b)1. All private car and freight line
completed by the department by June 1, and equipment companies operating roll-
for millage certification purposes, the ing stock in Florida shall make an annual
property appraiser may utilize the prior return to the Department of Revenue. The
year's values for such property. department shall make an annual determi-
(a) All railroad and railroad terminal nation of the average number of cars ha-
companies maintaining tracks or other bitually present in Florida for each com-
fixed assets in the state and subject to as- pany and shall assess the just value there-
sessment under the unit-rule method of of.
valuation shall make an annual return to 2. The department shall promulgate
the Department of Revenue. Such returns rules respecting the methods of determin-
shall be filed on or before April 1 and ing the average number of cars habitually
shall be subject to the penalties provided present in Florida, the form and content of
in s. 193.072. The department shall make returns, and such other rules as are neces-
an annual assessment of all operating sary to ensure that the property of such
property of every description owned by or companies is properly returned, valued,
leased to such companies. Such assess- and apportioned to the state.
anent shall be apportioned to each county,
based upon actual situs and, in the case of 3. For purposes of this paragraph,
property not having situs in a particular "operating rolling stock in Florida" means
county, shall be apportioned based upon having ownership of rolling stock which
track miles. Operating property shall in- enters Florida.
elude all property owned or leased to such 4. The department shall apportion
company, including right-of-way present- the assessed value of such property to the
ly in use by the company, track, switches, local taxing jurisdiction based upon the
bridges, rolling stock, and other property number of track miles and the location of
directly related to the operation of the mainline track of the respective railroads
railroad. Nonoperating property shall in- over which the rolling stock has been op-
elude that portion of office buildings not erated in the preceding year in each taxing
used for operating purposes, property jurisdiction. The situs for taxation of such
owned but not directly used for the opera- property shall be according to the appor-
tion of the railroad, and any other proper- tionment.
ty that is not used for operating purposes. (c) The values determined by the
The department shall promulgate rules department pursuant to this subsection
necessary to ensure that all operating shall be certified to the property apprais-
property is properly valued, apportioned,
149
Chapter 193 F.S. (2014)
ers when such values have been finalized (b) This subsection expires on the
by the department. Prior to finalizing the date specified in s. 290.016 for the expira-
values to be certified to the property ap- tion of the Florida Enterprise Zone Act.
praisers, the department shall provide an History.—s. 14, ch. 70-243; s. 2, ch. 73-228;
affected taxpayer a notice of a proposed s. 2, ch. 74-234; s. 1, ch. 77-102; s. 1, ch. 77-
assessment and an opportunity for infor- 174; s. 2, ch. 78-269; s. 11, ch. 79-334; s. 9, ch.
mal conference before the executive di- 80-77; ss. 5, 10, ch. 80-248; s. 26, ch. 84-356; s.
rector's designee. A property appraiser 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.
shall certify to the tax collector for collec- 2000-210; s. 15, ch. 2005-287; ss. 2, 10, ch.
tion the value as certified by the Depart- 2010-280; SJR 8-A, 2010 Special Session A.
ment of Revenue. Note.—Consolidation of provisions of for-
(d) Returns and information from mer ss. 193.051, 193.061, 193.071, 193.113,
returns required to be made pursuant to 193.131, 193.272, 193.281.
this subsection may be shared pursuant to 193.092 Assessment of prop-
any formal agreement for the mutual ex-
change of information with another state. erty for back taxes.—
(e) In any action challenging final (1) When it shall appear that any ad
assessed values certified by the depart- valorem tax might have been lawfully as-
ment under this subsection, venue is in sensed or collected upon any property in
Leon County. the state, but that such tax was not lawful-
ly assessed or levied, and has not been
(5)(a) Beginning in the year in collected for any year within a period of 3
which a notice of new, rebuilt, or expand- years next preceding the year in which it
ed property is accepted and certified pur- is ascertained that such tax has not been
suant to s. 193.077 and for the 4 years assessed, or levied, or collected, then the
immediately thereafter, the property ap- officers authorized shall make the as-
praiser shall separately assess the prior sessment of taxes upon such property in
existing property and the expansion- addition to the assessment of such proper-
related or rebuilt property, if any, of each ty for the current year, and shall assess the
business having submitted said notice same separately for such property as may
pursuant to s. 220.182(4). The listing of have escaped taxation at and upon the ba-
expansion-related or rebuilt property on sis of valuation applied to such property
an assessment roll shall immediately fol- for the year or years in which it escaped
low the listing of prior existing property taxation, noting distinctly the year when
for each expanded business. However, such property escaped taxation and such
beginning with the first assessment roll assessment shall have the same force and
following receipt of a notice from the de- effect as it would have had if it had been
partment that a business has been disal- made in the year in which the property
lowed an enterprise zone property tax shall have escaped taxation, and taxes
credit, the property appraiser shall singly shall be levied and collected thereon in
list the property of such business. like manner and together with taxes for
150
Chapter 193 F.S. (2014)
the current year in which the assessment the assessment be held invalid the taxing
is made. But no property shall be assessed authorities, may reassess such property
for more than 3 years' arrears of taxation, within the time herein provided after the
and all property so escaping taxation shall termination of such litigation; provided
be subject to such taxation to be assessed further, that personal property acquired in
in whomsoever's hands or possession the good faith by purchase shall not be sub-
same may be found, except that property ject to assessment for taxes for any time
acquired by a bona fide purchaser who prior to the time of such purchase, but the
was without knowledge of the escaped individual or corporation liable for any
taxation shall not be subject to assessment such assessment shall continue personally
for taxes for any time prior to the time of liable for same. As used in this subsec-
such purchase, but it is the duty of the tion, the term "bona fide purchaser"
property appraiser making such assess- means a purchaser for value, in good
ment to serve upon the previous owner a faith, before certification of such assess-
notice of intent to record in the public ment of back taxes to the tax collector for
records of the county a notice of tax lien collection.
against any property owned by that per- (2) This section applies to property
son in the county. Any property owned by of every class and kind upon which ad
such previous owner which is situated in valorem tax is assessable by any state or
this state is subject to the lien of such as- county authority under the laws of the
sessment in the same manner as a record- state.
ed judgment. Before any such lien may be
recorded, the owner so notified must be (3) Notwithstanding subsection (2),
given 30 days to pay the taxes, penalties, the provisions of this section requiring the
and interest. Once recorded, such lien retroactive assessment and collection of
may be recorded in any county in this ad valorem taxes shall not apply if:
state and shall constitute a lien on any (a) The owner of a building, struc-
property of such person in such county in ture, or other improvement to land that
the same manner as a recorded judgment, has not been previously assessed corn-
and may be enforced by the tax collector plied with all necessary permitting re-
using all remedies pertaining to same; quirements when the improvement was
provided, that the county property ap- completed; or
praiser shall not assess any lot or parcel of (b) The owner of real property that
land certified or sold to the state for any has not been previously assessed volun-
previous years unless such lot or parcel of tarily discloses to the property appraiser
lands so certified or sold shall be included the existence of such property before Jan-
in the list furnished by the Chief Financial uary 1 of the year the property is first as-
Officer to the county property appraiser sessed. The disclosure must be made on a
as provided by law; provided, if real or form provided by the property appraiser.
personal property be assessed for taxes,
and because of litigation delay ensues and History.—s. 24, ch. 4322, 1895; s. 1, ch.
4663, 1899; GS 524; s. 22, ch. 5596, 1907; RGS
151
Chapter 193 F.S. (2014)
722; ss. 1, 2, ch. 9180, 1923; CGL 924-926; ss. the interest of the state, the several taxing
1, 2, ch. 69-55; s. 15, ch. 70-243; s. 1, ch. 77- units, and the funds of such units, as may
102; s. 9, ch. 2002-18; s. 174, ch. 2003-261; s. 1, be calculated by the clerk.
ch. 2010-66.
Note.-Former ss. 193.23, 193.151. (2) The property appraisers, in mak-
ing up their assessment rolls, shall place
193.102 Lands subject to tax thereon the lands upon which taxes have
sale certificates; assessments; tax- been sold to the county, enter their valua-
es not extended. tion of the same on the roll, and extend
the taxes upon such lands.
(1) All lands against which the state History.-s. 16, ch. 4322, 1895; GS 512; s.
holds any tax sale certificate or other lien 13, ch. 5596, 1907; s. 1, ch. 6158, 1911; RGS
for delinquent taxes assessed for the year 712, 769; CGL 914, 984; ss. 4, 23, ch. 20722,
1940 or prior years shall be assessed for 1941; ss. 31/2, 10, ch. 22079, 1943; ss. 1, 2, ch.
the year 1941 and subsequent years in like 69-55; s. 1, ch. 69-300; s. 16, ch. 70-243; s. 32,
manner and to the same effect as if no ch. 73-332; s. 5, ch. 75-103; s. 1, ch. 77-102; s.
taxes against such lands were delinquent.
1, ch. 77-174; ss. 205, 221, ch. 85-342.
Should the taxes on such lands not be Note.-Former ss. 193.16, 193.171, 193.63,
paid as required by law, such lands shall 193.181.
be sold or the title thereto shall become 193.114 Preparation of as-
vested in the county, in like manner and sessment rolls.
to the same effect as other lands upon
which taxes are delinquent are sold or the (1) Each property appraiser shall
title to which becomes vested in the coun- prepare the following assessment rolls:
ty under this law. Such lands upon which (a) Real property assessment roll.
tax certificates have been issued to this
state, when sold by the county for delin- (b) Tangible personal property as-
quent taxes, may be redeemed in the sessment roll. This roll shall include taxa-
manner prescribed by this law; provided, ble household goods and all other taxable
that all tax certificates held by the state on tangible personal property.
such lands shall be redeemed at the same 1(2) The real property assessment
time, and the clerk of the circuit court roll shall include:
shall disburse the money as provided by (a) The just value.
law. After the title to any such lands
against which the state holds tax certifi- (b) The school district assessed val-
cates becomes vested in the county as ue.
provided by this law, the county may sell (c) The nonschool district assessed
such lands in the same manner as provid- value.
ed in s. 197.592, and the clerk of the cir- (d) The difference between just val-
cuit court shall distribute the proceeds
from the sale of such lands by the board ue and school district and nonschool dis-
of county commissioners in proportion to
152
Chapter 193 F.S. (2014)
trict assessed value for each statutory tion or disqualification of a transfer as an
provision resulting in such difference. arms-length transaction. A decision quali-
(e) The school taxable value. fying or disqualifying a transfer of prop-
erty as an arms-length transaction must be
(f) The nonschool taxable value. recorded on the assessment roll within 3
(g) The amount of each exemption months after the date that the deed or oth-
or discount causing a difference between er transfer instrument is recorded or oth-
assessed and taxable value. erwise discovered. If, subsequent to the
(h) The value of new construction. initial decision qualifying or disqualifying
a transfer of property, the property ap-
(i) The value of any deletion from praiser obtains information indicating that
the property causing a reduction in just the initial decision should be changed, the
value. property appraiser may change the quali-
(j) Land characteristics, including fication decision and, if so, must docu-
the land use code, land value, type and ment the reason for the change in a man-
number of land units, land square footage, ner acceptable to the executive director or
and a code indicating a combination or the executive director's designee. Sale or
splitting of parcels in the previous year. transfer data must be current on all tax
rolls submitted to the department. As used
(k) Improvement characteristics, in- in this paragraph, the term "ownership
eluding improvement quality, construe- transfer date" means the date that the deed
tion class, effective year built, actual year or other transfer instrument is signed and
built, total living or usable area, number notarized or otherwise executed.
of buildings, number of residential units,
value of special features, and a code indi- (o) A code indicating that the physi-
cating the type of special feature. cal attributes of the property as of January
1 were significantly different than that at
(I) The market area code, according the time of the last sale.
to department guidelines.
(p) The name and address of the
(m) The neighborhood code, if used owner.
by the property appraiser.
(q) The state of domicile of the
(n) The recorded selling price, own- owner.
ership transfer date, and official record
book and page number or clerk instru- (r) The physical address of the
ment number for each deed or other in- property.
strument transferring ownership of real (s) The United States Census Bu-
property and recorded or otherwise dis- reau block group in which the parcel is
covered during the period beginning 1 located.
year before the assessment date and up to (t) Information specific to the
the date the assessment roll is submitted homestead property, including the social
to the department. The assessment roll security number of the homestead appli-
shall also include the basis for qualifica-
153
Chapter 193 F.S. (2014)
cant and the applicant's spouse, if any, (h) The amount of each exemption
and, for homestead property to which a or discount causing a difference between
homestead assessment difference was assessed and taxable value.
transferred in the previous year, the num- (i) The penalty rate.
ber of owners among whom the previous
homestead was split, the assessment dif- (j) The name and address of the
ference amount, the county of the previ- owner or fiduciary responsible for the
ous homestead, the parcel identification payment of taxes on the property and an
number of the previous homestead, and indicator of fiduciary capacity, as appro-
the year in which the difference was priate.
transferred. (k) The state of domicile of the
(u) A code indicating confidentiality owner.
pursuant to s. 119.071. (1) The physical address of the prop-
(v) The millage for each taxing au- erty.
thority levying tax on the property. (m) The millage for each taxing au-
(w) For tax rolls submitted subse- thority levying tax on the property.
quent to the tax roll submitted pursuant to (4)(a) For every change made to the
s. 193.1142, a notation indicating any assessed or taxable value of a parcel on an
change in just value from the tax roll ini- assessment roll subsequent to the mailing
tially submitted pursuant to s. 193.1142 of the notice provided for in s. 200.069,
and a code indicating the reason for the the property appraiser shall document the
change. reason for such change in the public rec-
2(3) The tangible personal property ords of the office of the property appraiser
roll shall include: in a manner acceptable to the executive
director or the executive director's de-
(a) An industry code. signee.
(b) A code reference to tax returns (b) For every change that decreases
showing the property. the assessed or taxable value of a parcel
(c) The just value of furniture, fix- on an assessment roll between the time of
tures, and equipment. complete submission of the tax roll pur-
(d) The just value of leasehold im- suant to s. 193.1142(3) and mailing of the
provements. notice provided for in s. 200.069, the
property appraiser shall document the rea-
(e) The assessed value. son for such change in the public records
(f) The difference between just val- of the office of the property appraiser in a
ue and school district and nonschool dis- manner acceptable to the executive direc-
trict assessed value for each statutory tor or the executive director's designee.
provision resulting in such difference.
(g) The taxable value.
154
Chapter 193 F.S. (2014)
(c) Changes made by the value ad- "(1) The executive director of the Depart-
justment board are not subject to the re- ment of Revenue is authorized, and all condi-
quirements of this subsection. tions are deemed met, to adopt emergency rules
under ss. 120.536(1) and 120.54(4), Florida Stat-
(5) For proprietary purposes, includ- utes, for the purpose of implementing this act.
ing the furnishing or sale of copies of the "(2) In anticipation of implementing this
tax roll under s. 119.07(1), the property act, the executive director of the Department of
appraiser is the custodian of the tax roll Revenue is authorized, and all conditions are
and the copies of it which are maintained deemed met, to adopt emergency rules under ss.
120.536(1) and 120.54(4), Florida Statutes, for
by any state agency. The department or the purpose of making necessary changes and
any state or local agency may use copies preparations so that forms, methods, and data
of the tax roll received by it for official records, electronic or otherwise, are ready and in
purposes and shall permit inspection and place if sections 3 through 9 and sections 10, 12,
examination thereof under s. 119.07(1), and 14 . . . of this act become law.
but is not required to furnish copies of the "(3) Notwithstanding any other provision
records. A social security number submit- of law, such emergency rules shall remain in ef-
ted under s. 196.011(1) is confidential and fect for 18 months after the date of adoption and
exempt from s. 24(a), Art. I of the State may be renewed during the pendency of proce-
dures to adopt rules addressing the subject of the
Constitution and the provisions of s. emergency rules."
119.07(1). A copy of documents contain-
ing the numbers furnished or sold by the B. Section 13, ch. 2008 173, provides that:
property appraiser, except a copy fur- "(1) The executive director of the Depart-
nished to the department, or a copy of ment of Revenue is authorized, and all condi-
tions are deemed met, to adopt emergency rules
documents containing social security
under ss. 120.536(1) and 120.54(4), Florida Stat-
numbers provided by the department or utes, for the purpose of implementing this act.
any state or local agency for inspection or
"(2) Notwithstanding any other provision
examination by the public, must exclude of law, such emergency rules shall remain in ef-
those social security numbers. feet for 18 months after the date of adoption and
2(6) The rolls shall be prepared in may be renewed during the pendency of proce-
the format and contain the data fields dures to adopt rules addressing the subject of the
emergency rules."
specified pursuant to s. 193.1142.
'`Note.-Section 13, ch. 2008-173, provides
History.-s. 17, ch. 70-243; ss. 10, 21, ch. that:
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; "(1) The executive director of the Depart-
s. 5, ch. 82-208; ss. 19, 64, 80, ch. 82-226; s. ment of Revenue is authorized, and all condi-
130, ch. 91-112; s. 2, ch. 93-132; s. 1, ch. 94- tions are deemed met, to adopt emergency rules
130; s. 1466, ch. 95-147; s. 50, ch. 96-406; s. 7, under ss. 120.536(1) and 120.54(4), Florida Stat-
ch. 2006-312; s. 4, ch. 2007-339; s. 1, ch. 2008- utes, for the purpose of implementing this act.
173; s. 4, ch. 2012-193. "(2) Notwithstanding any other provision
'Note.- of law, such emergency rules shall remain in ef-
fect for 18 months after the date of adoption and
A. Section 1, ch. 2007-339, provides that: may be renewed during the pendency of proce-
155
Chapter 193 F.S. (2014)
dures to adopt rules addressing the subject of the the executive director. This format in-
emergency rules." eludes comma delimited, or other charac-
Note.—Consolidation of provisions of for- ter delimited, flat file. Any property ap-
mer ss. 193.041, 193.051, 193.061, 193.071, praiser subject to hardship because of the
193.113, 193.131, 193.251, 193.261, 193.361- specified format may provide written no-
193.381, 193.392. tice to the executive director by May 1
193.1142 Approval of assess- explaining the hardship and may be al-
lowed rolls.— lowed to provide the roll in an alternative
format at the executive director's discre-
1(1)(a) Each assessment roll shall be tion. If the tax roll submitted pursuant to
submitted to the executive director of the this section is in an incompatible format
Department of Revenue for review in the or if its data field integrity is lacking in
manner and form prescribed by the execu- any respect, such failure shall operate as
tive director on or before July 1. The de- an automatic extension of time to submit
partment shall require the assessment roll the roll. Additional parcel-level data that
submitted under this section to include the may be required by the executive director
social security numbers required under s. include, but are not limited to codes,
196.011. The roll submitted to the execu- fields, and data pertaining to:
tive director need not include centrally 1. The elements set forth in s.
assessed properties prior to approval un- 193.114; and
der this subsection and subsection (2).
Such review by the executive director 2. Property characteristics, includ-
shall be made to determine if the rolls ing location and other legal, physical, and
meet all the appropriate requirements of economic characteristics regarding the
law relating to form and just value. Upon property, including, but not limited to,
approval of the rolls by the executive di- parcel-level geographical information sys-
rector, who, as used in this section in- tern information.
eludes his or her designee, the hearings (2)(a) The executive director or his
required in s. 194.032 may be held. or her designee shall disapprove all or
(b) In addition to the other require- part of any assessment roll of any county
ments of this chapter, the executive direc- not in full compliance with the adminis-
tor is authorized to require that additional trative order of the executive director is-
data be provided on the assessment roll sued pursuant to the notice called for in s.
submitted under this section and subse- 195.097 and shall otherwise disapprove
quent submissions of the tax roll. The ex- all or any part of any roll not assessed in
ecutive director is authorized to notify substantial compliance with law, as dis-
property appraisers by April 1 of each closed during the investigation by the de-
year of the form and content of the as- partment, including, but not limited to,
sessment roll to be submitted on July 1. audits by the Department of Revenue and
Auditor General establishing noncompli-
(c) The roll shall be submitted in the ance.
compatible electronic format specified by
156
Chapter 193 F.S. (2014)
(b) If an assessment roll is disap- writing; shall set forth with specificity all
proved under paragraph (a) and the reason reasons relied on by the department as a
for the disapproval is noncompliance due basis for issuing the review notice; shall
to material mistakes of fact relating to specify all supporting data, surveys, and
physical characteristics of property, the statistical compilations for review; and
executive director or his or her designee shall set forth with particularity remedial
may issue an administrative order as pro- steps which the department requires the
vided in s. 195.097. In such event, the property appraiser to take in order to ob-
millage adoption process, extension of tax tain approval of the tax roll. In the event
rolls, and tax collection shall proceed and that such notice is issued:
the interim roll procedures of s. 193.1145 (a) The time period of 50 days spec-
shall not be invoked. ified in subsection (3) shall be 60 days af-
(c) For purposes of this subsection, ter the issuance of the notice.
"material mistakes of fact" means any and (b) The notice required pursuant to
all mistakes of fact relating to physical s. 200.069 shall not be issued prior to ap-
characteristics of property that, if includ- proval of an assessment roll for the coun-
ed in the assessment of property, would ty or prior to institution of interim roll
result in a deviation or change in assessed procedures under s. 193.1145.
value of the parcel of property.
(5) Whenever an assessment roll
(3) An assessment roll shall be submitted to the department is returned to
deemed to be approved if the department the property appraiser for additional eval-
has not taken action to disapprove it with- uation, a review notice shall be issued for
in 50 days of a complete submission of the express purpose of the adjustment
the rolls by the property appraiser, except provided in s. 200.065(11).
as provided in subsection (4). A submis-
sion shall be deemed complete if it meets (6) In no event shall a formal de-
all applicable provisions of law as to form termination by the department pursuant to
and content; includes, or is accompanied this section be made later than 90 days
by, all information which was lawfully after the first complete submission of the
requested by the department prior to the rolls by the county property appraiser.
initial submission date; and is not an in- (7) Approval or disapproval of all or
terim roll. The department shall notify the any part of a roll shall not be deemed to
property appraiser of an incomplete sub- be final until the procedures instituted un-
mission not later than 10 days after re- der s. 195.092 have been exhausted.
ceipt thereof. (8) Chapter 120 does not apply to
(4) The department is authorized to this section.
issue a review notice to a county property History.—s. 5, ch. 82-208; ss. 19, 80, ch. 82-
appraiser within 30 days of a complete 226; s. 54, ch. 83-217; s. 20, ch. 83-349; s. 1, ch.
submission of the assessment rolls of that 84-164; s. 3, ch. 86-190; s. 1, ch. 87-318; s. 131,
county. Such review notice shall be in ch. 91-112; s. 3, ch. 93-132; ss. 43, 73, ch. 94-
157
Chapter 193 F.S. (2014)
353; s. 31, ch. 95-145; s. 1467, ch. 95-147; s. 5, provided a local taxing authority
ch. 2007-321; s. 2, ch. 2008-173. brings a civil action in the circuit court for
Note.—Section 13, ch. 2008-173, provides the county in which relief is sought and
that: the court finds that there will be a sub-
"(1) The executive director of the Depart- stantial delay in the final determination of
ment of Revenue is authorized, and all condi- assessments, which delay will substantial-
tions are deemed met, to adopt emergency rules ly impair the ability of the authority to fi-
under ss. 120.536(1) and 120.54(4), Florida Stat- nance its activities. Such action may be
utes, for the purpose of implementing this act.
filed on or after July 1. Upon such a de-
"(2) Notwithstanding any other provision termination, the court may order the use
of law, such emergency rules shall remain in of of the last approved roll, adjusted to the
fect for 18 months after the date of adoption and
may be renewed during the pendency of proce- extent practicable to reflect additions, de-
dures to adopt rules addressing the subject of the letions, and changes in ownership, parcel
emergency rules." configuration, and exempt status, as the
interim roll when the action was filed un-
193.1145 Interim assessment der paragraph (a), or may order the use of
rolls.— the current roll as the interim roll when
(1) It is the intent of the Legislature the action was filed under paragraph (b).
that no undue restraint shall be placed on When the action was filed under para-
the ability of local government to finance graph (a), certification of value pursuant
its activities in a timely and orderly fash- to s. 200.065(1) shall be made immediate-
ion, and, further, that just and uniform ly following such determination by the
valuations for all parcels shall not be frus- court. When the action was filed under
trated if the attainment of such valuations paragraph (b), the procedures required
necessitates delaying a final determina-
the s. 200.065 shall continue based on
tion of assessments beyond the normal the original certification of value. How-
12-month period. Toward these ends, the ever, if the property appraiser recom-
Legislature hereby provides a method for mends that interim roll procedures be in-
levying and collecting ad valorem taxes stittited and the governing body of the
which may be used if: county does not object and if conditions
of paragraph (a) or paragraph (b) apply,
(a) The property appraiser has been such civil action shall not be required.
granted an extension of time for comple- The property appraiser shall notify the
tion of the assessment of all property pur- department and each taxing authority
suant to s. 193.023(1) beyond September within his or her jurisdiction prior to insti-
1 or has not certified value pursuant to s. tuting interim roll procedures without a
200.065(1) by August 1; or court order.
(b) All or part of the assessment roll (2) The taxing authority shall, in its
of a county is disapproved pursuant to s. name as plaintiff, initiate action for relief
193.1142; under this section by filing an "Applica-
tion for Implementation of an Interim As-
158
Chapter 193 F.S. (2014)
sessment Roll" in the circuit court. The except as otherwise provided in this sec-
property appraiser and the executive di- tion.
rector of the Department of Revenue shall (5) Upon extension, the property
be named as the defendants when the ac- appraiser shall certify the interim assess-
tion is filed. The court shall set an imme- ment roll to the tax collector and shall no-
diate hearing and give the case priority tify the tax collector and the clerk of the
over other pending cases. When the dis- circuit court that such roll is provisional
approval of all or any part of the assess- and that ultimate tax liability on the prop-
ment roll is contested, the court shall sev- erty is subject to a final determination.
er this issue from the proceeding and The tax collector and the clerk of the cir-
transfer it to the Circuit Court in and for cuit court shall be responsible for posting
Leon County for a determination. notices to this effect in conspicuous plac-
(3)(a) If the court so finds as pro- es within their respective offices. The
vided in subsection (1), the property ap- property appraiser shall ensure that such
praiser shall prepare and extend taxes notice appears conspicuously on the
against the interim assessment roll. The printed interim roll.
extension of taxes shall occur within 60 (6) The tax collector shall prepare
days of disapproval of all or part of the and mail provisional tax bills to the tax-
assessment roll, or by November 15, in payers based upon interim assessments
the event that the assessment roll has not and provisional millage rates, which bills
been submitted to the department pursu- shall be subject to all provisions of law
ant to s. 193.1142; however, in no event applicable to the collection and distribu-
shall taxes be extended before the hearing tion of ad valorem taxes, except as other-
and notice procedures required in s. wise provided in this section. These bills
200.065 have been completed. shall be clearly marked "PROVISION-
(b) Upon authorization to use an in- AL—THIS IS NOT A FINAL TAX
terim assessment roll, the property ap- BILL"; shall be accompanied by an ex-
praiser shall so advise the taxing units planation of the possibility of a supple-
within his or her jurisdiction. The millage mental tax bill or refund based upon the
rates adopted at the hearings held pursu- tax roll as finally approved, pursuant to
ant to s. 200.065(2)(d) shall be considered subsection (7); and shall further explain
provisional millage rates and shall apply that the total amount of taxes collected by
only to valuations shown on the interim each taxing unit shall not be increased
assessment roll. Such taxing units shall when the roll is finally approved.
certify such rates to the property apprais- (7) Upon approval of the assessment
er. roll by the executive director, and after
(4) All provisions of law applicable certification of the assessment roll by the
to millage rates and limitations thereon value adjustment board pursuant to s.
shall apply to provisional millage rates, 193.122(2), the property appraiser shall,
subject to the provisions of subsection
159
Chapter 193 F.S. (2014)
(11), recompute each provisional millage (d) However, the court, upon a de-
rate of the taxing units within his or her termination that the amount to be supple-
jurisdiction, so that the total taxes levied mentally billed and refunded is insuffi-
when each recomputed rate is applied cient to warrant a separate billing or that
against the approved roll are equal to the length of time until the next regular
those of the corresponding provisional issuance of ad valorem tax bills is similar-
rate applied against the interim roll. Each ly insufficient, may authorize the tax col-
recomputed rate shall be considered the lector to withhold issuance of supple-
official millage levy of the taxing unit for mental bills and refunds until issuance of
the tax year in question. The property ap- the next year's tax bills. At that time, the
praiser shall notify each taxing unit as to amount due or the refund amount shall be
the value of the recomputed or official added to or subtracted from the amount of
millage rate. current taxes due on each parcel, provided
(8)(a) Upon recomputation, the that the current tax and the prior year's
property appraiser shall extend taxes tax or refund shall be shown separately on
against the approved roll and shall pre- the bill. Alternatively, at the option of the
pare a reconciliation between the interim tax collector, separate bills and statements
and approved assessment rolls. For each of refund may be issued.
parcel, the reconciliation shall show pro- (e) Any tax bill showing supple-
visional taxes levied, final taxes levied, mental taxes due or a refund due, or any
and the difference thereof. warrant issued as a refund, shall be ac-
(b) The property appraiser shall cer- companied by an explanatory notice in
tify such reconciliation to the tax collec- substantially the following form:
tor, unless otherwise authorized pursuant NOTICE OF SUPPLEMENTAL
to paragraph (d), which reconciliation BILL
shall contain sufficient information for the OR REFUND
preparation of supplemental bills or re- OF PROPERTY TAXES
funds. Property taxes for ...(year)... were
(c) Upon receipt of such reconcilia- based upon a temporary assessment roll,
tion, the tax collector shall prepare and to allow time for a more accurate deter-
mail to the taxpayers either supplemental mination of property values. Reassess-
bills, due and collectible in the same ment work has now been completed and
manner as bills issued pursuant to chapter final tax liability for ...(year)... has been
197, or refunds in the form of county war- recomputed for each taxpayer. BY LAW,
rants. However, no bill shall be issued or THE REASSESSMENT OF PROPERTY
considered due and owing, and no refund AND RECOMPUTATION OF TAXES
shall be authorized, if the amount thereof WILL NOT INCREASE THE TOTAL
is less than $10. Approval by the Depart- AMOUNT OF TAXES COLLECTED
ment of Revenue shall not be required for BY EACH LOCAL GOVERNMENT.
refunds made pursuant to this section. However, if your property was relatively
160
Chapter 193 F.S. (2014)
underassessed on the temporary roll, you (b) Delinquent provisional taxes on
owe additional taxes. If your property was personal property shall be subject to all
relatively overassessed, you will receive a applicable provisions of chapter 197.
partial refund of taxes. If you have ques- (11) A recomputation of millage
tions concerning this matter, please con- rates under this section shall not reduce or
tact your county tax collector's office. increase the total of all revenues available
(9) Any person objecting to an inter- from state or local sources to a school dis-
im assessment placed on any property trict or to a unit of local government as
taxable to him or her may request an in- defined in part II of chapter 218. Notwith-
formal conference with the property ap- standing the provisions of subsection (7),
praiser, pursuant to s. 194.011(2), or may the provisional millage rates levied by a
seek judicial review of the interim proper- multicounty taxing authority against an
ty assessment. However, petitions to the interim roll shall not be recomputed, but
value adjustment board shall not be filed shall be considered the official or final tax
or heard with respect to interim assess- rate for the year in question; and the inter-
ments. All provisions of law applicable to im roll shall be considered the final roll
objections to assessments shall apply to for each such taxing authority. Notwith-
the final approved assessment roll. The standing the provisions of subsection (7),
department shall adopt by rule procedures millage rates adopted by vote of the elec-
for notifying taxpayers of their final ap- tors pursuant to s. 9(b) or s. 12, Art. VII
proved assessments and of the time period of the State Constitution shall not be
for filing petitions. recomputed.
(10)(a) Delinquent provisional taxes (12) The property appraiser shall
on real property shall not be subject to the follow a reasonable and expeditious time-
delinquent tax provisions of chapter 197 table in completing a roll in compliance
until such time as the assessment roll is with the requirements of law. In the event
reconciled, supplemental bills are issued, of noncompliance, the executive director
and taxes on the property remain delin- may seek any judicial or administrative
quent. However, delinquent provisional remedy available to him or her under law
taxes on real property shall accrue interest to secure such compliance.
at an annual rate of 12 percent, computed (13) For the purpose of this section,
in accordance with s. 197.172. Interest the terms "roll," "assessment roll," and
accrued on provisional taxes shall be add- "interim assessment roll" mean the rolls
ed to the taxes, interest, costs, and charges for real, personal, and centrally assessed
due with respect to final taxes levied. property.
When interest begins to accrue on delin-
quent provisional taxes, the property (14) Chapter 120 shall not apply to
owner shall be given notice by first-class this section.
mail. 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.
161
Chapter 193 F.S. (2014)
206, 221, ch. 85-342; s. 139, ch. 91-112; s. 973, governing body of the municipality shall
ch. 95-147; s. 28, ch. 95-280. have 30 days to certify all millages to the
193.1147 Performance review county property appraiser. The county
property appraiser shall extend the
panel. If there occurs within any 4- millage against the municipal assessment
year period the final disapproval of all or roll. The property appraiser shall certify
any part of a county roll pursuant to s. the municipal tax roll to the county tax
193.1142 for 2 separate years, the Gover- collector for collection in the same man-
nor shall appoint a three-member perfor- ner as the county tax roll is certified for
mance review panel. The panel shall in- collection. The property appraiser shall
vestigate the circumstances surrounding deliver to each municipality a copy of the
such disapprovals and the general perfor- municipal tax roll.
mance of the property appraiser. If the (2) The county tax collector shall
panel finds unsatisfactory performance,
the property appraiser shall be ineligible collect all ad valorem taxes for municipal-
for the designation and special qualifica- ities within the county. He or she shall
tion salary provided in s. 145.10(2). With- collect municipal taxes in the same man-
in not less than 12 months, the property ner as county taxes.
appraiser may requalify therefor, provided History.—s. 3, ch. 74-234; s. 1, ch. 76-133;
he or she successfully recompletes the s. 2, ch. 76-140; ss. 207, 221, ch. 85-342; s. 1,
courses and examinations applicable to ch. 90-343; s. 140, ch. 91-112; s. 975, ch. 95-
147.
new candidates.
History.—s. 8, ch. 80-377; s. 8, ch. 82-208; 193.122 Certificates of value
ss. 22, 80, ch. 82-226; s. 974, ch. 95-147. adjustment board and property
193.116 Municipal assessment appraiser; extensions on the as-
rolls.— sessment rolls.—
(1) The county property appraiser (1) The value adjustment board
shall prepare an assessment roll for every shall certify each assessment roll upon
municipality in the county. The value ad- order of the board of county commission-
justment board shall give notice to the ers pursuant to s. 197.323, if applicable,
chief executive officer of each munici- and again after all hearings required by s.
pality whenever an appeal has been taken 194.032 have been held. These certifi-
cates shall be attached to each roll as re-
with respect to property located within
that municipality. Representatives of that quired by the Department of Revenue.
municipality shall be given an opportunity (2) After the first certification of the
to be heard at such hearing. The property tax rolls by the value adjustment board,
appraiser shall deliver each assessment the property appraiser shall make all re-
roll to the appropriate municipality in the quired extensions on the rolls to show the
same manner as assessment rolls are de- tax attributable to all taxable property.
livered to the county commissions. The Upon completion of these extensions, and
162
Chapter 193 F.S. (2014)
upon satisfying himself or herself that all decision of the department relative to fur-
property is properly taxed, the property ther judicial proceedings.
appraiser shall certify the tax rolls and (5) The department shall promulgate
shall within 1 week thereafter publish no- regulations to ensure that copies of the tax
tice of the date and fact of extension and rolls are distributed to the appropriate of-
certification on the property appraiser's ficials and maintained as part of their rec-
website and in a periodical meeting the ords for as long as is necessary to provide
requirements of s. 50.011 and publicly for the orderly collection of taxes. Such
display a notice of the date of certification regulations shall also provide for the
in the office of the property appraiser. maintenance of the necessary permanent
The property appraiser shall also supply copies of such rolls.
notice of the date of the certification to
any taxpayer who requests one in writing. (6) The property appraiser may ex-
These certificates and notices shall be tend millage as required in subsection (2)
made in the form required by the depart- against the assessment roll and certify it
ment and attached to each roll as required to the tax collector even though there are
by the department by rule. parcels subject to judicial or administra-
tive review pursuant to s. 194.036(1).
(3) When the tax rolls have been ex- Such parcels shall be certified and have
tended pursuant to s. 197.323, the second taxes extended against them in accord-
certification of the value adjustment board ance with the decisions of the value ad-
shall reflect all changes made by the justment board or the property appraiser's
board together with any adjustments or valuation if the roll has been extended
changes made by the property appraiser. pursuant to s. 197.323, except that pay-
Upon such certification, the property ap- ment of such taxes by the taxpayer shall
praiser shall recertify the tax rolls with all not preclude the taxpayer from being re-
changes to the collector and shall provide quired to pay additional taxes in accord-
public notice of the date and fact of recer- ance with final judicial determination of
tification pursuant to subsection (2). an appeal filed pursuant to s. 194.036(1).
(4) An appeal of a value adjustment (7) Each assessment roll shall be
board decision pursuant to s. submitted to the executive director of the
194.036(1)(a) or (b) by the property ap- department in the manner and form pre-
praiser shall be filed prior to extension of scribed by the department within 1 week
the tax roll under subsection (2) or, if the after extension and certification to the tax
roll was extended pursuant to s. 197.323, collector and again after recertification to
within 30 days of recertification under the tax collector, if applicable. When the
subsection (3). The roll may be certified provisions of s. 193.1145 are exercised,
by the property appraiser prior to an ap- the requirements of this subsection shall
peal being filed pursuant to s. apply upon extension pursuant to s.
194.036(1)(c), but such appeal shall be 193.1145(3)(a) and again upon reconcilia-
filed within 20 days after receipt of the tion pursuant to s. 193.1145(8)(a).
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Chapter 193 F.S. (2014)
History.—s. 18, ch. 70-243; s. 1, ch. 71- such time as notice may be made without
371; s. 9, ch. 73-172; s. 4, ch. 74-234; s. 2, ch. such effect.
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- (2) The property appraiser may ad-
204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; just the assessment of any affected real
s. 141, ch. 91-112; s. 976, ch. 95-147; s. 3, ch. property.
2013-72.
(3) Upon a conviction of fraud as
Note.—Consolidation of provisions of for- defined in subsection (1), the property ap-
mer ss. 193.401-193.421.
praiser of the county in which such prop-
193.132 Prior assessments val- erty or properties are located shall, if nec-
idated.— Every assessment of taxes essary, reassess such property or proper-
heretofore made on property of any kind, ties affected by such fraud.
when such assessment has been actually History.—s. 1, ch. 2008-80.
made in the name of the true owner, is
hereby validated. No tax assessment or 1193.155 Homestead assess-
tax levy made upon any such property ments.—Homestead property shall be
shall be held invalid by reason of or be- assessed at just value as of January 1,
cause of the subsequent amendment in the 1994. Property receiving the homestead
law. exemption after January 1, 1994, shall be
History.—s. 1, ch. 10023, 1925; CGL 927; assessed at just value as of January 1 of
ss. 1, 2, ch. 69-55; s. 19, ch. 70-243. the year in which the property receives
Note.—Former ss. 192.32, 193.341. the exemption unless the provisions of
subsection (8) apply.
193.133 Effect of mortgage (1) Beginning in 1995, or the year
fraud on property assessments.— following the year the property receives
(1) Upon the finding of probable homestead exemption, whichever is later,
cause of any person for the crime of the property shall be reassessed annually
mortgage fraud, as defined in s. 817.545, on January 1. Any change resulting from
or any other fraud involving real property such reassessment shall not exceed the
that may have artificially inflated or could lower of the following:
artificially inflate the value of property (a) Three percent of the assessed
affected by such fraud, the arresting agen- value of the property for the prior year; or
cy shall promptly notify the property ap- (b) The percentage change in the
praiser of the county in which such prop- Consumer Price Index for All Urban Con-
erty or properties are located of the nature sumers, U.S. City Average, all items
of the alleged fraud and the property or 1967=100, or successor reports for the
properties affected. If notification as re- preceding calendar year as initially re-
quired in this section would jeopardize or ported by the United States Department of
negatively impact a continuing investiga- Labor, Bureau of Labor Statistics.
tion, notification may be delayed until
164
Chapter 193 F.S. (2014)
(2) If the assessed value of the d. The person is a lessee entitled to
property as calculated under subsection the homestead exemption under s.
(1) exceeds the just value, the assessed 196.041(1).
value of the property shall be lowered to 2. Legal or equitable title is changed
the just value of the property. or transferred between husband and wife,
(3)(a) Except as provided in this including a change or transfer to a surviv-
subsection or subsection (8), property as- ing spouse or a transfer due to a dissolu-
sessed under this section shall be assessed tion of marriage;
at just value as of January 1 of the year 3. The transfer occurs by operation
following a change of ownership. There- of law to the surviving spouse or minor
after, the annual changes in the assessed child or children under s. 732.401; or
value of the property are subject to the
limitations in subsections (1) and (2). For 4. Upon the death of the owner, the
the purpose of this section, a change of transfer is between the owner and another
ownership means any sale, foreclosure, or who is a permanent resident and who is
transfer of legal title or beneficial title in legally or naturally dependent upon the
equity to any person, except if: owner.
1. Subsequent to the change or (b) For purposes of this subsection,
transfer, the same person is entitled to the a leasehold interest that qualifies for the
homestead exemption as was previously homestead exemption under s. 196.031 or
entitled and: s. 196.041 shall be treated as an equitable
interest in the property.
a. The transfer of title is to correct
an error; (4)(a) Except as provided in para-
graph (b) and s. 193.624, changes, addi-
b. The transfer is between legal and tions, or improvements to homestead
equitable title or equitable and equitable property shall be assessed at just value as
title and no additional person applies for a of the first January 1 after the changes,
homestead exemption on the property; additions, or improvements are substan-
c. The change or transfer is by tially completed.
means of an instrument in which the own- (b) Changes, additions, or im-
er is listed as both grantor and grantee of provements that replace all or a portion of
the real property and one or more other homestead property damaged or de-
individuals are additionally named as stroyed by misfortune or calamity shall
grantee. However, if any individual who not increase the homestead property's as-
is additionally named as a grantee applies sessed value when the square footage of
for a homestead exemption on the proper- the homestead property as changed or im-
ty, the application is considered a change proved does not exceed 110 percent of the
of ownership; or square footage of the homestead property
before the damage or destruction. Addi-
tionally, the homestead property's as-
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Chapter 193 F.S. (2014)
sessed value shall not increase if the total 2. Was not entitled to receive home-
square footage of the homestead property stead exemption on such property as of
as changed or improved does not exceed January 1 of that year; and
1,500 square feet. Changes, additions, or 3. Applies for and receives home-
improvements that do not cause the total stead exemption on such property the fol-
to exceed 110 percent of the total square lowing year.
footage of the homestead property before
the damage or destruction or that do not (d) Changes, additions, or im-
cause the total to exceed 1,500 total provements include improvements made
square feet shall be reassessed as provid- to common areas or other improvements
ed under subsection (1). The homestead made to property other than to the home-
property's assessed value shall be in- stead property by the owner or by an
creased by the just value of that portion of owner association, which improvements
the changed or improved homestead directly benefit the homestead property.
property which is in excess of 110 percent Such changes, additions, or improvements
of the square footage of the homestead shall be assessed at just value, and the just
property before the damage or destruction value shall be apportioned among the par-
or of that portion exceeding 1,500 square eels benefiting from the improvement.
feet. Homestead property damaged or de- (5) When property is destroyed or
stroyed by misfortune or calamity which, removed and not replaced, the assessed
after being changed or improved, has a value of the parcel shall be reduced by the
square footage of less than 100 percent of assessed value attributable to the de-
the homestead property's total square stroyed or removed property.
footage before the damage or destruction (6) Only property that receives a
shall be assessed pursuant to subsection homestead exemption is subject to this
(5). This paragraph applies to changes, section. No portion of property that is as-
additions, or improvements commenced sessed solely on the basis of character or
within 3 years after the January 1 follow- use pursuant to s. 193.461 or s. 193.501,
ing the damage or destruction of the or assessed pursuant to s. 193.505, is sub-
homestead. ject to this section. When property is as-
(c) Changes, additions, or improve- sessed under s. 193.461, s. 193.501, or s.
ments that replace all or a portion of real 193.505 and contains a residence under
property that was damaged or destroyed the same ownership, the portion of the
by misfortune or calamity shall be as- property consisting of the residence and
sessed upon substantial completion as if curtilage must be assessed separately,
such damage or destruction had not oc- pursuant to s. 193.011, for the assessment
curred and in accordance with paragraph to be subject to the limitation in this sec-
(b) if the owner of such property: tion.
1. Was permanently residing on (7) If a person received a homestead
such property when the damage or de- exemption limited to that person's propor-
struction occurred;
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Chapter 193 F.S. (2014)
tionate interest in real property, the provi- (b) If the just value of the new
lions of this section apply only to that in- homestead as of January 1 is less than the
terest. just value of the immediate prior home-
2(8) Property assessed under this stead as of January 1 of the year in which
section shall be assessed at less than just the immediate prior homestead was aban-
value when the person who establishes a Boned, the assessed value of the new
new homestead has received a homestead homestead shall be equal to the just value
exemption as of January 1 of either of the of the new homestead divided by the just
2 immediately preceding years. A person value of the immediate prior homestead
who establishes a new homestead as of and multiplied by the assessed value of
January 1, 2008, is entitled to have the the immediate prior homestead. However,
new homestead assessed at less than just if the difference between the just value of
value only if that person received a home- the new homestead and the assessed value
stead exemption on January 1, 2007, and of the new homestead calculated pursuant
only if this subsection applies retroactive to this paragraph is greater than $500,000,
to January 1, 2008. For purposes of this the assessed value of the new homestead
subsection, a husband and wife who shall be increased so that the difference
owned and both permanently resided on a between the just value and the assessed
previous homestead shall each be consid- value equals $500,000. Thereafter, the
ered to have received the homestead ex- homestead shall be assessed as provided
emption even though only the husband or in this section.
the wife applied for the homestead ex- (c) If two or more persons who have
emption on the previous homestead. The each received a homestead exemption as
assessed value of the newly established of January 1 of either of the 2 immediate-
homestead shall be determined as provid- ly preceding years and who would other-
ed in this subsection. wise be eligible to have a new homestead
(a) If the just value of the new property assessed under this subsection
homestead as of January 1 is greater than establish a single new homestead, the re-
or equal to the just value of the immediate duction from just value is limited to the
prior homestead as of January 1 of the higher of the difference between the just
year in which the immediate prior home- value and the assessed value of either of
stead was abandoned, the assessed value the prior eligible homesteads as of Janu-
of the new homestead shall be the just ary 1 of the year in which either of the el-
value of the new homestead minus an igible prior homesteads was abandoned,
amount equal to the lesser of$500,000 or but may not exceed $500,000.
the difference between the just value and (d) If two or more persons abandon
the assessed value of the immediate prior jointly owned and jointly titled property
homestead as of January 1 of the year in that received a homestead exemption as
which the prior homestead was aban- of January 1 of either of the 2 immediate-
doned. Thereafter, the homestead shall be ly preceding years, and one or more such
assessed as provided in this section. persons who were entitled to and received
167
Chapter 193 F.S. (2014)
a homestead exemption on the abandoned each received the homestead exemption
property establish a new homestead that qualify for a new homestead where all
would otherwise be eligible for assess- persons who qualify for homestead ex-
ment under this subsection, each such emption in the new homestead also quali-
person establishing a new homestead is fled for homestead exemption in the pre-
entitled to a reduction from just value for vious homestead without an additional
the new homestead equal to the just value person qualifying for homestead exemp-
of the prior homestead minus the assessed tion in the new homestead, the reduction
value of the prior homestead divided by in just value shall be calculated pursuant
the number of owners of the prior home- to paragraph (a) or paragraph (b), without
stead who received a homestead exemp- application of paragraph (c) or paragraph
tion, unless the title of the property con- (d).
tains specific ownership shares, in which (f) A husband and wife abandoning
case the share of reduction from just value jointly titled property who wish to desig-
shall be proportionate to the ownership nate the ownership share to be attributed
share. In the case of a husband and wife to each person for purposes of paragraph
abandoning jointly titled property, the (d) must file a form provided by the de-
husband and wife may designate the own- partment with the property appraiser in
ership share to be attributed to each the county where such property is located.
spouse by following the procedure in par- The form must include a sworn statement
agraph (f). To qualify to make such a des- by each person designating the ownership
ignation, the husband and wife must be share to be attributed to each person for
married on the date that the jointly owned purposes of paragraph (d) and must be
property is abandoned. In calculating the filed prior to either person filing the form
assessment reduction to be transferred required under paragraph (h) to have a
from a prior homestead that has an as- parcel of property assessed under this
sessment reduction for living quarters of subsection. Such a designation, once filed
parents or grandparents pursuant to s. with the property appraiser, is irrevocable.
193.703, the value calculated pursuant to
s. 193.703(6) must first be added back to (g) For purposes of receiving an as-
the assessed value of the prior homestead. sessment reduction pursuant to this sub-
The total reduction from just value for all section, a person entitled to assessment
new homesteads established under this under this section may abandon his or her
paragraph may not exceed $500,000. homestead even though it remains his or
There shall be no reduction from just val- her primary residence by notifying the
ue of any new homestead unless the prior property appraiser of the county where
homestead is reassessed at just value or is the homestead is located. This notification
reassessed under this subsection as of must be in writing and delivered at the
January 1 after the abandonment occurs. same time as or before timely filing a new
application for homestead exemption on
(e) If one or more persons who pre- the property.
viously owned a single homestead and
168
Chapter 193 F.S. (2014)
(h) In order to have his or her home- homestead was located must provide suf-
stead property assessed under this subsec- ficient information concerning the previ-
tion, a person must file a form provided ous homestead to allow the property ap-
by the department as an attachment to the praiser in the county where the new
application for homestead exemption, in- homestead is located to calculate the
eluding a copy of the form required to be amount of the assessment limitation dif-
filed under paragraph (f), if applicable. ference which may be transferred and
The form, which must include a sworn must certify whether the previous home-
statement attesting to the applicant's enti- stead was abandoned and has been or will
tlement to assessment under this subsec- be reassessed at just value or reassessed
tion, shall be considered sufficient docu- according to the provisions of this subsec-
mentation for applying for assessment tion as of the January 1 following its
under this subsection. The department abandonment.
shall require by rule that the required 3. Based on the information provid-
form be submitted with the application for ed on the form from the property apprais-
homestead exemption under the er in the county where the previous home-
timeframes and processes set forth in stead was located, the property appraiser
chapter 196 to the extent practicable. in the county where the new homestead is
(i)1. If the previous homestead was located shall calculate the amount of the
located in a different county than the new assessment limitation difference which
homestead, the property appraiser in the may be transferred and apply the differ-
county where the new homestead is locat- ence to the January 1 assessment of the
ed must transmit a copy of the completed new homestead.
form together with a completed applica- 4. All property appraisers having in-
tion for homestead exemption to the formation-sharing agreements with the
property appraiser in the county where the department are authorized to share confi-
previous homestead was located. If the dential tax information with each other
previous homesteads of applicants for pursuant to s. 195.084, including social
transfer were in more than one county, security numbers and linked information
each applicant from a different county on the forms provided pursuant to this
must submit a separate form. section.
2. The property appraiser in the 5. The transfer of any limitation is
county where the previous homestead was not final until any values on the assess-
located must return information to the ment roll on which the transfer is based
property appraiser in the county where the are final. If such values are final after tax
new homestead is located by April 1 or notice bills have been sent, the property
within 2 weeks after receipt of the corn- appraiser shall make appropriate correc-
pleted application from that property ap- tions and a corrected tax notice bill shall
praiser, whichever is later. As part of the be sent. Any values that are under admin-
information returned, the property ap- istrative or judicial review shall be no-
praiser in the county where the previous
169
Chapter 193 F.S. (2014)
ticed to the tribunal or court for accelerat- limitation difference which is transfera-
ed hearing and resolution so that the in- ble.
tent of this subsection may be carried out. 11. If the property appraiser in the
6. If the property appraiser in the county where the previous homestead was
county where the previous homestead was located supplies sufficient information to
located has not provided information suf- the property appraiser in the county where
ficient to identify the previous homestead the new homestead is located, such in-
and the assessment limitation difference is formation shall be considered timely if
transferable, the taxpayer may file an ac- provided in time for inclusion on the no-
tion in circuit court in that county seeking tice of proposed property taxes sent pur-
to establish that the property appraiser suant to ss. 194.011 and 200.065(1).
must provide such information. 12. If the property appraiser has not
7. If the information from the prop- received information sufficient to identify
erty appraiser in the county where the the previous homestead and the amount of
previous homestead was located is pro- the assessment limitation difference
vided after the procedures in this section which is transferable before mailing the
are exercised, the property appraiser in notice of proposed property taxes, the
the county where the new homestead is taxpayer may file a petition with the value
located shall make appropriate corrections adjustment board in the county where the
and a corrected tax notice and tax bill new homestead is located.
shall be sent. (j) Any person who is qualified to
8. This subsection does not author- have his or her property assessed under
ize the consideration or adjustment of the this subsection and who fails to file an
just, assessed, or taxable value of the pre- application by March 1 may file an appli-
vious homestead property. cation for assessment under this subsec-
9. The property appraiser in the tion and may, pursuant to s. 194.011(3),
county where the new homestead is locat- file a petition with the value adjustment
ed shall promptly notify a taxpayer if the board requesting that an assessment under
information received, or available, is in- this subsection be granted. Such petition
sufficient to identify the previous home- may be filed at any time during the taxa-
stead and the amount of the assessment ble year on or before the 25th day follow-
limitation difference which is transfera- ing the mailing of the notice by the prop-
ble. Such notification shall be sent on or erty appraiser as provided in s.
before July 1 as specified in s. 196.151. 194.011(1). Notwithstanding s. 194.013,
such person must pay a nonrefundable fee
10. The taxpayer may correspond of $15 upon filing the petition. Upon re-
with the property appraiser in the county viewing the petition, if the person is qual-
where the previous homestead was locat- ified to receive the assessment under this
ed to further seek to identify the home- subsection and demonstrates particular
stead and the amount of the assessment extenuating circumstances judged by the
170
Chapter 193 F.S. (2014)
property appraiser or the value adjustment tered mail to the post office address given
board to warrant granting the assessment, by the applicant. The applicant may ap-
the property appraiser or the value ad- peal the decision of the property appraiser
justment board may grant an assessment refusing to allow the assessment under
under this subsection. For the 2008 as- this subsection to the value adjustment
sessments, all petitioners for assessment board, and the board shall review the ap-
under this subsection shall be considered plication and evidence presented to the
to have demonstrated particular extenuat- property appraiser upon which the appli-
ing circumstances. cant based the claim and hear the appli-
(k) Any person who is qualified to cant in person or by agent on behalf of his
have his or her property assessed under or her right to such assessment. Such ap-
this subsection and who fails to timely file peal shall be heard by an attorney special
an application for his or her new home- magistrate if the value adjustment board
stead in the first year following eligibility uses special magistrates. The value ad-
may file in a subsequent year. The as- justment board shall reverse the decision
sessment reduction shall be applied to as- of the property appraiser in the cause and
sessed value in the year the transfer is grant assessment under this subsection to
first approved, and refunds of tax may not the applicant if, in its judgment, the appli-
be made for previous years. cant is entitled to the assessment or shall
affirm the decision of the property ap-
(1) The property appraisers of the praiser. The action of the board is final in
state shall, as soon as practicable after the cause unless the applicant, within 60
March 1 of each year and on or before Ju- days following the date of refusal of the
ly 1 of that year, carefully consider all ap- application by the board, files in the cir-
plications for assessment under this sub- cuit court of the county in which the
section which have been filed in their re- homestead is located a proceeding against
spective offices on or before March 1 of the property appraiser for a declaratory
that year. If, upon investigation, the prop- judgment as is provided under chapter 86
erty appraiser finds that the applicant is or other appropriate proceeding. The fail-
entitled to assessment under this subsec- ure of the taxpayer to appear before the
tion, the property appraiser shall make property appraiser or value adjustment
such entries upon the tax rolls of the board or to file any paper other than the
county as are necessary to allow the as- application as provided in this subsection
sessment. If, after due consideration, the does not constitute a bar to or defense in
property appraiser finds that the applicant the proceedings.
is not entitled to the assessment under this
(9) Erroneous assessments of home-
subsection, the property appraiser shall
immediately prepare a notice of such dis- stead property assessed under this section
approval, giving his or her reasons there- may be corrected in the following man-
for, and a copy of the notice must be ner:
served upon the applicant by the property (a) If errors are made in arriving at
appraiser by personal delivery or by regis- any assessment under this section due to a
171
Chapter 193 F.S. (2014)
material mistake of fact concerning an es- must be corrected as provided in para-
sential characteristic of the property, the graph (9)(a), and the person need not pay
just value and assessed value must be re- the unpaid taxes, penalties, or interest.
calculated for every such year, including History.—s. 62, ch. 94-353; s. 5, ch. 2001-
the year in which the mistake occurred. 137; s. 1, ch. 2006-38; s. 1, ch. 2006-311; s. 5,
(b) If changes, additions, or im- 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,
provements are not assessed at just value ch. 2013-77.
as of the first January 1 after they were 'Note.—Section 1, ch. 2007-339, provides
substantially completed, the property ap- that:
praiser shall determine the just value for
such changes, additions, or improvements "(1) The executive director of the Depart-
ment of Revenue is authorized, and all condi-
for the year they were substantially corn- tions are deemed met, to adopt emergency rules
pleted. Assessments for subsequent years under ss. 120.536(1) and 120.54(4), Florida Stat-
shall be corrected, applying this section if utes, for the purpose of implementing this act.
applicable. "(2) In anticipation of implementing this
(c) If back taxes are due pursuant to act, the executive director of the Department of
s. 193.092, the corrections made pursuant Revenue is authorized, and all conditions are
deemed met, to adopt emergency rules under ss.
to this subsection shall be used to calcu- 120.536(1) and 120.54(4), Florida Statutes, for
late such back taxes. the purpose of making necessary changes and
(10) If the property appraiser deter- preparations so that forms, methods, and data
mines that for any year or years within the records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12,
prior 10 years a person who was not enti- and 14 . . . of this act become law.
tied to the homestead property assessment "(3) Notwithstanding any other provision
limitation granted under this section was of law, such emergency rules shall remain in ef-
granted the homestead property assess- fect for 18 months after the date of adoption and
ment limitation, the property appraiser may be renewed during the pendency of proce-
making such determination shall record in dures to adopt rules addressing the subject of the
the public records of the county a notice emergency rules."
of tax lien against any property owned by 'Note.—Section 13, ch. 2008-173, provides
that person in the county, and such prop- that:
erty must be identified in the notice of tax "(1) The executive director of the Depart-
lien. Such property that is situated in this ment of Revenue is authorized, and all condi-
state is subject to the unpaid taxes, plus a tions are deemed met, to adopt emergency rules
penalty of 50 percent of the unpaid taxes under ss. 120.536(1) and 120.54(4), Florida Stat
utes,for the purpose of implementing this act.
for each year and 15 percent interest per
annum. However, when a person entitled "(2) Notwithstanding any other provision
to exemption pursuant to s. 196.031 inad- of law, such emergency rules shall remain in ef-
fect for 18 months after the date of adoption and
vertently receives the limitation pursuant may be renewed during the pendency of proce-
to this section following a change of own- dures to adopt rules addressing the subject of the
ership, the assessment of such property emergency rules."
172
Chapter 193 F.S. (2014)
193.1551 Assessment of cer- standards, the property appraiser shall ad-
tain homestead property damaged just the assessed value of that property by
in 2004 named storms.— taking into consideration the presence of
the imported or domestic drywall and the
Notwithstanding the provisions of s. impact of such drywall on the assessed
193.155(4), the assessment at just value value. If the building cannot be used for
for changes, additions, or improvements its intended purpose without remediation
to homestead property rendered uninhab- or repair, the value of such building shall
itable in one or more of the named storms be assessed at the nominal just value of
of 2004 shall be limited to the square $0.
footage exceeding 110 percent of the (3) This section applies only to
homestead property's total square foot- properties in which:
age. Additionally, homes having square
footage of 1,350 square feet or less which (a) Imported or domestic drywall
were rendered uninhabitable may rebuild was used in the construction of the prop-
up to 1,500 total square feet and the in- erty or an improvement to the property.
crease in square footage shall not be con- (b) The imported or domestic dry-
sidered as a change, an addition, or an wall has a significant negative impact on
improvement that is subject to assessment the just value of the property or improve-
at just value. The provisions of this sec- ment.
tion are limited to homestead properties in
which repairs are commenced by January (c) The purchaser was unaware of
1, 2008, and apply retroactively to Janu- the imported or domestic drywall at the
ary 1, 2005. time of purchase.
History.—s. 1, ch. 2005-268; s. 2, ch. 2007- (4) This section does not apply to
106. property owners who were aware of the
presence of imported or domestic drywall
193.1552 Assessment of prop- at the time of purchase.
erties affected by imported or do- (5) Homestead property to which
mestic drywall.— this section applies shall be considered
(1) As used in this section, the term damaged by misfortune or calamity under
"imported or domestic drywall" means s. 193.155(4)(b), except that the 3-year
drywall that contains elevated levels of deadline does not apply.
elemental sulfur that results in corrosion (6) Homestead property shall not be
of certain metals. considered abandoned when a homeown-
(2) When a property appraiser de- er vacates such property for the purpose
termines that a single-family residential of remediation and repair under this sec-
property is affected by imported or do- tion, provided the homeowner does not
mestic drywall and needs remediation to establish a new homestead.
bring that property up to current building
173
Chapter 193 F.S. (2014)
(7) Upon the substantial completion tion shall be assessed at just value as of
of remediation and repairs, the property January 1 of the year following a change
shall be assessed as if such imported or of ownership or control. Thereafter, the
domestic drywall had not been present. annual changes in the assessed value of
(8) This section is repealed July 1, the property are subject to the limitations
2017, unless reviewed and reenacted by in subsections (3) and (4). For purpose of
this section, a change of ownership or
the Legislature on or before that date.
control means any sale, foreclosure, trans-
History.—s. 1, ch. 2010-170. fer of legal title or beneficial title in equi-
1193.1554 Assessment of non- ty to any person, or the cumulative trans-
fer of control or of more than 50 percent
homestead residential property.— of the ownership of the legal entity that
(1) As used in this section, the term owned the property when it was most re-
"nonhomestead residential property" cently assessed at just value, except as
means residential real property that con- provided in this subsection. There is no
tains nine or fewer dwelling units, includ- change of ownership if:
ing vacant property zoned and platted for (a) The transfer of title is to correct
residential use, and that does not receive an error.
the exemption under s. 196.031.
(b) The transfer is between legal and
(2) For all levies other than school equitable title.
district levies, nonhomestead residential
property shall be assessed at just value as (c) The transfer is between husband
of January 1 of the year that the property and wife, including a transfer to a surviv-
becomes eligible for assessment pursuant ing spouse or a transfer due to a dissolu-
to this section. tion of marriage.
(3) Beginning in the year following (d) For a publicly traded company,
the year the nonhomestead residential the cumulative transfer of more than 50
property becomes eligible for assessment percent of the ownership of the entity that
pursuant to this section, the property shall owns the property occurs through the
be reassessed annually on January 1. Any buying and selling of shares of the corn-
change resulting from such reassessment pany on a public exchange. This excep-
may not exceed 10 percent of the assessed tion does not apply to a transfer made
value of the property for the prior year. through a merger with or an acquisition
by another company, including an acqui-
(4) If the assessed value of the sition by acquiring outstanding shares of
property as calculated under subsection the company.
(3) exceeds the just value, the assessed
value of the property shall be lowered to (6)(a) Except as provided in para-
the just value of the property. graph (b) and s. 193.624, changes, addi-
tions, or improvements to nonhomestead
(5) Except as provided in this sub- residential property shall be assessed at
section, property assessed under this sec-
174
Chapter 193 F.S. (2014)
just value as of the first January 1 after (c) Changes, additions, or improve-
the changes, additions, or improvements ments include improvements made to
are substantially completed. common areas or other improvements
(b) Changes, additions, or im- made to property other than to the non-
provements that replace all or a portion of homestead residential property by the
nonhomestead residential property dam- owner or by an owner association, which
aged or destroyed by misfortune or ca- improvements directly benefit the proper-
amity shall shall not increase the property's ty. Such changes, additions, or improve-
assessed value when the square footage of ments shall be assessed at just value, and
the property as changed or improved does the just value shall be apportioned among
not exceed 110 percent of the square foot- the parcels benefiting from the improve-
age of the property before the damage or ment.
destruction. Additionally, the property's 2(7) Any increase in the value of
assessed value shall not increase if the to- property assessed under this section
tal square footage of the property as which is attributable to combining or di-
changed or improved does not exceed viding parcels shall be assessed at just
1,500 square feet. Changes, additions, or value, and the just value shall be appor-
improvements that do not cause the total tioned among the parcels created.
to exceed 110 percent of the total square (a) For divided parcels, the amount
footage of the property before the damage by which the sum of the just values of the
or destruction or that do not cause the to- divided parcels exceeds what the just val-
tal to exceed 1,500 total square feet shall ue of the parcel would be if undivided
be reassessed as provided under subsec- shall be attributable to the division. This
tion (3). The property's assessed value amount shall be apportioned to the parcels
shall be increased by the just value of that pro rata based on their relative just values.
portion of the changed or improved prop-
erty which is in excess of 110 percent of (b) For combined parcels, the
the square footage of the property before amount by which the just value of the
the damage or destruction or of that por- combined parcel exceeds what the sum of
tion exceeding 1,500 square feet. Property the just values of the component parcels
damaged or destroyed by misfortune or would be if they had not been combined
calamity which, after being changed or shall be attributable to the combination.
improved, has a square footage of less (c) A parcel that is combined or di-
than 100 percent of the property's total vided after January 1 and included as a
square footage before the damage or de- combined or divided parcel on the tax no-
struction shall be assessed pursuant to tice is not considered to be a combined or
subsection (8). This paragraph applies to divided parcel until the January 1 on
changes, additions, or improvements which it is first assessed as a combined or
commenced within 3 years after the Janu- divided parcel.
ary 1 following the damage or destruction
of the property.
175
Chapter 193 F.S. (2014)
(8) When property is destroyed or against any property owned by that per-
removed and not replaced, the assessed son or entity in the county, and such
value of the parcel shall be reduced by the property must be identified in the notice
assessed value attributable to the de- of tax lien. Such property that is situated
stroyed or removed property. in this state is subject to the unpaid taxes,
(9) Erroneous assessments of non- plus a penalty of 50 percent of the unpaid
homestead residential property assessed taxes for each year and 15 percent interest
under this section may be corrected in the per annum.
following manner: History.—ss. 10, 11, ch. 2007-339; s. 4, ch.
2008-173; s. 12, ch. 2009-21; s. 2, ch. 2010-109;
(a) If errors are made in arriving at ss. 1, 2, ch. 2011-125; s. 6, ch. 2012-193; s. 3,
any assessment under this section due to a ch. 2013-77.
material mistake of fact concerning an es- 'Note.—Section 1, ch. 2007-339, provides
sential characteristic of the property, the that:
just value and assessed value must be re- "(1) The executive director of the Depart-
calculated for every such year, including ment of Revenue is authorized, and all condi-
the year in which the mistake occurred. tions are deemed met, to adopt emergency rules
(b) If changes, additions, or im- under ss. 120.536(1) and 120.54(4), Florida Stat-
utes, for the purpose of implementing this act.
provements are not assessed at just value
as of the first January 1 after they were "(2) In anticipation of implementing this
act, the executive director of the Department of
substantially completed, the property ap- Revenue is authorized, and all conditions are
praiser shall determine the just value for deemed met, to adopt emergency rules under ss.
such changes, additions, or improvements 120.536(1) and 120.54(4), Florida Statutes, for
for the year they were substantially corn- the purpose of making necessary changes and
pleted. Assessments for subsequent years preparations so that forms, methods, and data
shall be corrected, applying this section if records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12,
applicable. and 14 . . . of this act become law.
(c) If back taxes are due pursuant to "(3) Notwithstanding any other provision
s. 193.092, the corrections made pursuant of law, such emergency rules shall remain in ef-
to this subsection shall be used to calcu- feet for 18 months after the date of adoption and
late such back taxes. may be renewed during the pendency of proce-
dures to adopt rules addressing the subject of the
(10) If the property appraiser deter- emergency rules."
mines that for any year or years within the '-Note.—Section 13, ch. 2008-173, provides
prior 10 years a person or entity who was that:
not entitled to the property assessment "(1) The executive director of the Depart-
limitation granted under this section was ment of Revenue is authorized, and all condi-
granted the property assessment limita- tions are deemed met, to adopt emergency rules
tion, the property appraiser making such under ss. 120.536(1) and 120.54(4), Florida Stat-
determination shall record in the public utes, for the purpose of implementing this act.
records of the county a notice of tax lien
176
Chapter 193 F.S. (2014)
"(2) Notwithstanding any other provision value of the property shall be lowered to
of law, such emergency rules shall remain in ef- the just value of the property.
feet for 18 months after the date of adoption and
may be renewed during the pendency of proce- (5) Except as provided in this sub-
dures to adopt rules addressing the subject of the section, property assessed under this sec-
emergency rules." tion shall be assessed at just value as of
January 1 of the year following a qualify-
1193.1555 Assessment of cer- ing improvement or change of ownership
tain residential and nonresidential or control. Thereafter, the annual changes
real property.— in the assessed value of the property are
(1) As used in this section, the term: subject to the limitations in subsections
(3) and (4). For purpose of this section:
(a) "Nonresidential real property"
means real property that is not subject to (a) A qualifying improvement
the assessment limitations set forth in means any substantially completed im-
subsection 4(a), (b), (c), (d), or (g), Art. provement that increases the just value of
VII of the State Constitution. the property by at least 25 percent.
(b) "Improvement" means an addi- (b) A change of ownership or con-
tion or change to land or buildings which trol means any sale, foreclosure, transfer
increases their value and is more than a of legal title or beneficial title in equity to
repair or a replacement. any person, or the cumulative transfer of
control or of more than 50 percent of the
(2) For all levies other than school ownership of the legal entity that owned
district levies, nonresidential real property the property when it was most recently
and residential real property that is not assessed at just value, except as provided
assessed under s. 193.155 or s. 193.1554 in this subsection. There is no change of
shall be assessed at just value as of Janu- ownership if:
ary 1 of the year that the property be-
comes eligible for assessment pursuant to 1. The transfer of title is to correct
this section.
an error.
(3) Beginning in the year following 2. The transfer is between legal and
the year the property becomes eligible for equitable title.
assessment pursuant to this section, the 3. For a publicly traded company,
property shall be reassessed annually on the cumulative transfer of more than 50
January 1. Any change resulting from percent of the ownership of the entity that
such reassessment may not exceed 10 owns the property occurs through the
percent of the assessed value of the prop- buying and selling of shares of the com-
erty for the prior year. pany on a public exchange. This excep-
(4) If the assessed value of the tion does not apply to a transfer made
property as calculated under subsection through a merger with or acquisition by
(3) exceeds the just value, the assessed another company, including acquisition
177
Chapter 193 F.S. (2014)
by acquiring outstanding shares of the years after the January 1 following the
company. damage or destruction of the property.
(6)(a) Except as provided in para- 2(7) Any increase in the value of
graph (b), changes, additions, or im- property assessed under this section
provements to nonresidential real proper- which is attributable to combining or di-
ty shall be assessed at just value as of the viding parcels shall be assessed at just
first January 1 after the changes, addi- value, and the just value shall be appor-
tions, or improvements are substantially tioned among the parcels created.
completed. (a) For divided parcels, the amount
(b) Changes, additions, or im- by which the sum of the just values of the
provements that replace all or a portion of divided parcels exceeds what the just val-
nonresidential real property damaged or ue of the parcel would be if undivided
destroyed by misfortune or calamity shall shall be attributable to the division. This
not increase the property's assessed value amount shall be apportioned to the parcels
when the square footage of the property pro rata based on their relative just values.
as changed or improved does not exceed (b) For combined parcels, the
110 percent of the square footage of the amount by which the just value of the
property before the damage or destruction combined parcel exceeds what the sum of
and do not change the property's charac- the just values of the component parcels
ter or use. Changes, additions, or im- would be if they had not been combined
provements that do not cause the total to shall be attributable to the combination.
exceed 110 percent of the total square
footage of the property before the damage (c) A parcel that is combined or di-
or destruction and do not change the vided after January 1 and included as a
property's character or use shall be reas- combined or divided parcel on the tax no-
sessed as provided under subsection (3). tice is not considered to be a combined or
The property's assessed value shall be in- divided parcel until the January 1 on
creased by the just value of that portion of which it is first assessed as a combined or
the changed or improved property which divided parcel.
is in excess of 110 percent of the square (8) When property is destroyed or
footage of the property before the damage removed and not replaced, the assessed
or destruction. Property damaged or de- value of the parcel shall be reduced by the
stroyed by misfortune or calamity which, assessed value attributable to the de-
after being changed or improved, has a stroyed or removed property.
square footage of less than 100 percent of (9) Erroneous assessments of non-
the property's total square footage before residential real property assessed under
the damage or destruction shall be as- this section may be corrected in the fol-
sessed pursuant to subsection (8). This lowing manner:
paragraph applies to changes, additions,
or improvements commenced within 3 (a) If errors are made in arriving at
any assessment under this section due to a
178
Chapter 193 F.S. (2014)
material mistake of fact concerning an es- 'Note.—Section 1, ch. 2007-339, provides
sential characteristic of the property, the that:
just value and assessed value must be re- "(1) The executive director of the Depart-
calculated for every such year, including ment of Revenue is authorized, and all condi-
the year in which the mistake occurred. tions are deemed met, to adopt emergency rules
under ss. 120.536(1) and 120.54(4), Florida Stat-
(b) If changes, additions, or im- utes, for the purpose of implementing this act.
provements are not assessed at just value "(2) In anticipation of implementing this
as of the first January 1 after they were act, the executive director of the Department of
substantially completed, the property ap- Revenue is authorized, and all conditions are
praiser shall determine the just value for deemed met, to adopt emergency rules under ss.
such changes, additions, or improvements
120.536(1) and 120.54(4), Florida Statutes, for
the purpose of making necessary changes and
for the year they were substantially com- preparations so that forms, methods, and data
pleted. Assessments for subsequent years records, electronic or otherwise, are ready and in
shall be corrected, applying this section if place if sections 3 through 9 and sections 10, 12,
applicable. and 14 . . . of this act become law.
(c) If back taxes are due pursuant to "(3) Notwithstanding any other provision
s. 193.092, the corrections made pursuant of law, such emergency rules shall remain in ef-
fect for 18 months after the date of adoption and
to this subsection shall be used to calcu- may be renewed during the pendency of proce-
late such back taxes. dures to adopt rules addressing the subject of the
(10) If the property appraiser deter- emergency rules."
mines that for any year or years within the 'Note.—Section 13, ch. 2008-173, provides
prior 10 years a person or entity who was that:
not entitled to the property assessment "(1) The executive director of the Depart-
limitation granted under this section was ment of Revenue is authorized, and all condi-
granted the property assessment limita- tions are deemed met, to adopt emergency rules
tion, the property appraiser making such under ss. 120.536(1) and 120.54(4), Florida Stat
utes, for the purpose of implementing this act.
determination shall record in the public
records of the county a notice of tax lien "(2) Notwithstanding any other provision
against any property owned by that per- of law, such emergency rules shall remain in ef-
fect for 18 months after the date of adoption and
son or entity in the county, and such may be renewed during the pendency of proce-
property must be identified in the notice dures to adopt rules addressing the subject of the
of tax lien. Such property that is situated emergency rules."
in this state is subject to the unpaid taxes,
plus a penalty of 50 percent of the unpaid 1193.1556 Notice of change of
taxes for each year and 15 percent interest ownership or control required.
per annum. (1) Any person or entity that owns
History.—ss. 12, 13, ch. 2007-339; s. 5, ch. property assessed under s. 193.1554 or s.
2008-173; s. 13, ch. 2009-21; s. 22, ch. 2010-5; 193.1555 must notify the property ap-
s. 3, ch. 2010-109; ss. 3, 4, ch. 2011-125; s. 7, praiser promptly of any change of owner-
ch. 2012-193. ship or control as defined in ss.
179
Chapter 193 F.S. (2014)
193.1554(5) and 193.1555(5). If the owner may provide notice to all property
change of ownership is recorded by a appraisers of a change of ownership or
deed or other instrument in the public control. The form must allow the property
records of the county where the property owner to list all property that it owns or
is located, the recorded deed or other in- controls in this state for which a change
strument shall serve as notice to the prop- of ownership or control as defined in s.
erty appraiser. If any property owner fails 193.1554(5) or s. 193.1555(5) has oc-
to so notify the property appraiser and the curred, but has not been noticed previous-
property appraiser determines that for any ly to property appraisers. Providing notice
year within the prior 10 years the owner's on this form constitutes compliance with
property was not entitled to assessment the notification requirements in this sec-
under s. 193.1554 or s. 193.1555, the tion.
owner of the property is subject to the History.—s. 14, ch. 2007-339; s. 6, ch.
taxes avoided as a result of such failure 2008-173; s. 4, ch. 2010-109.
plus 15 percent interest per annum and a INote.-
penalty of 50 percent of the taxes avoid- A. Section 1, ch. 2007-339, provides that:
ed. It is the duty of the property appraiser
making such determination to record in "(1) The executive director of the Depart-
the public records of the county a notice ment of Revenue is authorized, and all condi-
tions are deemed met, to adopt emergency rules
of tax lien against any property owned by under ss. 120.536(1) and 120.54(4), Florida Stat-
that person or entity in the county, and utes, for the purpose of implementing this act.
such property must be identified in the
"(2) In anticipation of implementing this
notice of tax lien. Such property is subject act, the executive director of the Department of
to the payment of all taxes and penalties. Revenue is authorized, and all conditions are
Such lien when filed shall attach to any deemed met, to adopt emergency rules under ss.
property, identified in the notice of tax 120.536(1) and 120.54(4), Florida Statutes, for
lien, owned by the person or entity that the purpose of making necessary changes and
illegally or improperly was assessed un-
preparations so that forms, methods, and data
records, electronic or otherwise, are ready and in
der s. 193.1554 or s. 193.1555. If such place if sections 3 through 9 and sections 10, 12,
person or entity no longer owns property and 14 . . . of this act become law.
in that county, but owns property in some
"(3) Notwithstanding any other provision
other county or counties in the state, it of law, such emergency rules shall remain in ef-
shall be the duty of the property appraiser feet for 18 months after the date of adoption and
to record a notice of tax lien in such other may be renewed during the pendency of proce-
county or counties, identifying the proper- dures to adopt rules addressing the subject of the
ty owned by such person or entity in such emergency rules."
county or counties, and it becomes a lien B. Section 13, ch. 2008-173, provides that:
against such property in such county or "(1) The executive director of the Depart-
counties. ment of Revenue is authorized, and all condi-
tions are deemed met, to adopt emergency rules
(2) The Department of Revenue under ss. 120.536(1) and 120.54(4), Florida Stat-
shall provide a form by which a property utes, for the purpose of implementing this act.
180
Chapter 193 F.S. (2014)
"(2) Notwithstanding any other provision 193.505 Assessment of historically sig-
of law, such emergency rules shall remain in ef- nificant property when devel-
fect for 18 months after the date of adoption and opment rights have been con-
may be renewed during the pendency of proce veyed or historic preservation
dures to adopt rules addressing the subject of the
emergency rules." restrictions have been cove-
nanted.
PART II 193.621 Assessment of pollution control
SPECIAL CLASSES OF devices.
PROPERTY 193.623 Assessment of building renova-
193.441 Legislative intent; findings and tions for accessibility to the
declaration physically handicapped.
193.624 Assessment of residential prop-
193.451 Annual growing of agricultural
crops, nonbearing fruit trees, erty.
nursery stock; taxability. 193.625 High-water recharge lands;
193.461 Agricultural lands; classifca- classification and assessment.
tion and assessment; mandated 193.6255 Applicability of duties of prop-
eradication or quarantine pro- erty appraisers and clerks of the
gram. court pursuant to high-water
193.4615 Assessment of obsolete agricul- recharge areas.
tural equipment. 193.703 Reduction in assessment for
193.462 Agricultural lands; annual ap- living quarters of parents or
plication process; extenuating grandparents.
circumstances; waivers. 193.441 Legislative intent;
193.481 Assessment of mineral, oil, gas, findings and declaration.—
and other subsurface rights.
(1) For the purposes of assessment
193.501 Assessment of lands subject to roll preparation and recordkeeping, it is
a conservation easement, envi- the legislative intent that any assessment
ronmentally endangered lands, for tax purposes which is less than the just
or lands used for outdoor recre- value of the property shall be considered a
ational or park purposes when classified use assessment and reported ac-
land development rights have cordingly.
been conveyed or conservation
restrictions have been cove- (2) The Legislature finds that Flori-
nanted. da's groundwater is among the state's
most precious and basic natural resources.
193.503 Classification and assessment The Legislature further finds that it is in
of historic property used for the interest of the state to protect its
commercial or certain nonprofit groundwater from pollution, overutiliza-
purposes.
181
Chapter 193 F.S. (2014)
tion, and other degradation because shall have retroactive application to De-
groundwater is the primary source of po- cember 31, 2003.
table water for 90 percent of Floridians. History.—ss. 1, 2, ch. 63-432; s. 1, ch. 67-
The Legislature declares that it is in the 573; ss. 1, 2, ch. 69-55; s. 1, ch. 2005-210; s. 5,
public interest to allow county govern- ch. 2013-72.
ments the flexibility to implement volun- Note.—Former s. 192.063.
tary tax assessment programs that protect
the state's high-water recharge areas. 193.461 Agricultural lands;
History.—s. 12, ch. 79-334; s. 1, ch. 96-204. classification and assessment;
mandated eradication or quaran-
193.451 Annual growing of tine program.
agricultural crops, nonbearing (1) The property appraiser shall, on
fruit trees, nursery stock; taxabil- an annual basis, classify for assessment
ity.— purposes all lands within the county as
(1) Growing annual agricultural either agricultural or nonagricultural.
crops, nonbearing fruit trees, nursery (2) Any landowner whose land is
stock, and aquacultural crops, regardless denied agricultural classification by the
of the growing methods, shall be consid- property appraiser may appeal to the val-
ered as having no ascertainable value and ue adjustment board. The property ap-
shall not be taxable until they have praiser shall notify the landowner in writ-
reached maturity or a stage of marketabil- ing of the denial of agricultural classifica-
ity and have passed from the hands of the tion on or before July 1 of the year for
producer or offered for sale. This section which the application was filed. The noti-
shall be construed liberally in favor of the fication shall advise the landowner of his
taxpayer. or her right to appeal to the value adjust-
(2) Raw, annual, agricultural crops ment board and of the filing deadline. The
shall be considered to have no ascertaina- property appraiser shall have available at
ble value and shall not be taxable until his or her office a list by ownership of all
such property is offered for sale to the applications received showing the acre-
consumer. age, the full valuation under s. 193.011,
(3) Personal property leased or sub- the valuation of the land under the provi-
leased by the Department of Agriculture sions of this section, and whether or not
and Consumer Services and utilized in the
the classification requested was granted.
inspection, grading, or classification of (3)(a) Lands may not be classified
citrus fruit shall be deemed to have value as agricultural lands unless a return is
for purposes of assessment for ad valorem filed on or before March 1 of each year.
property taxes no greater than its market Before classifying such lands as agricul-
value as salvage. It is the expressed intent tural lands, the property appraiser may
of the Legislature that this subsection require the taxpayer or the taxpayer's rep-
resentative to furnish the property ap-
182
Chapter 193 F.S. (2014)
praiser such information as may reasona- granting the classification, the value ad-
bly be required to establish that such justment board may grant the classifica-
lands were actually used for a bona fide tion for the current year. The owner of
agricultural purpose. Failure to make land that was classified agricultural in the
timely application by March 1 constitutes previous year and whose ownership or
a waiver for 1 year of the privilege grant- use has not changed may reapply on a
ed in this section for agricultural assess- short form as provided by the department.
ment. However, an applicant who is qual- The lessee of property may make original
ified to receive an agricultural classifica- application or reapply using the short
tion who fails to file an application by form if the lease, or an affidavit executed
March 1 must file an application for the by the owner, provides that the lessee is
classification with the property appraiser empowered to make application for the
on or before the 25th day after the mailing agricultural classification on behalf of the
by the property appraiser of the notice re- owner and a copy of the lease or affidavit
quired under s. 194.011(1). Upon receipt accompanies the application. A county
of sufficient evidence, as determined by may, at the request of the property ap-
the property appraiser, that demonstrates praiser and by a majority vote of its gov-
that the applicant was unable to apply for erning body, waive the requirement that
the classification in a timely manner or an annual application or statement be
that otherwise demonstrates extenuating made for classification of property within
circumstances that warrant the granting of the county after an initial application is
the classification, the property appraiser made and the classification granted by the
may grant the classification. If the appli- property appraiser. Such waiver may be
cant files an application for the classifica- revoked by a majority vote of the govern-
tion and fails to provide sufficient evi- ing body of the county.
dence to the property appraiser as re- (b) Subject to the restrictions speci-
quired, the applicant may file, pursuant to feed in this section, only lands that are
s. 194.011(3), a petition with the value used primarily for bona fide agricultural
adjustment board requesting that the clas- purposes shall be classified agricultural.
sification be granted. The petition may be The term "bona fide agricultural purpos-
filed at any time during the taxable year es" means good faith commercial agricul-
on or before the 25th day following the tural use of the land.
mailing of the notice by the property ap-
praiser as provided in s. 194.011(1). Not- 1. In determining whether the use of
withstanding s. 194.013, the applicant the land for agricultural purposes is bona
must pay a nonrefundable fee of$15 upon fide, the following factors may be taken
filing the petition. Upon reviewing the pe- into consideration:
tition, if the person is qualified to receive a. The length of time the land has
the classification and demonstrates par- been so used.
ticular extenuating circumstances judged
b. Whether the use has been contin-
by the value adjustment board to warrant uous.
183
Chapter 193 F.S. (2014)
c. The purchase price paid. (e) Notwithstanding the provisions
d. Size, as it relates to specific agri- of paragraph (a), land that has received an
cultural use, but a minimum acreage may agricultural classification from the value
not be required for agricultural assess- adjustment board or a court of competent
ment. jurisdiction pursuant to this section is en-
titled to receive such classification in any
e. Whether an indicated effort has subsequent year until such agricultural
been made to care sufficiently and ade- use of the land is abandoned or discontin-
quately for the land in accordance with ued, the land is diverted to a nonagricul-
accepted commercial agricultural practic- tural use, or the land is reclassified as
es, including, without limitation, fertiliz- nonagricultural pursuant to subsection (4).
ing, liming, tilling, mowing, reforesting, The property appraiser must, no later than
and other accepted agricultural practices. January 31 of each year, provide notice to
f. Whether the land is under lease the owner of land that was classified agri-
and, if so, the effective length, terms, and cultural in the previous year informing the
conditions of the lease. owner of the requirements of this para-
graph and requiring the owner to certify
g. Such other factors as may be- that neither the ownership nor the use of
come applicable. the land has changed. The department
2. Offering property for sale does shall, by administrative rule, prescribe the
not constitute a primary use of land and form of the notice to be used by the prop-
may not be the basis for denying an agri- erty appraiser under this paragraph. If a
cultural classification if the land continues county has waived the requirement that an
to be used primarily for bona fide agricul- annual application or statement be made
tural purposes while it is being offered for for classification of property pursuant to
sale. paragraph (a), the county may, by a ma-
(c) The maintenance of a dwelling jority vote of its governing body, waive
on part of the lands used for agricultural the notice and certification requirements
purposes shall not in itself preclude an ag- of this paragraph and shall provide the
ricultural classification. property owner with the same notification
provided to owners of land granted an ag-
(d) When property receiving an ag- ricultural classification by the property
ricultural classification contains a resi- appraiser. Such waiver may be revoked
dence under the same ownership, the por- by a majority vote of the county's govern-
tion of the property consisting of the resi- ing body. This paragraph does not apply
dence and curtilage must be assessed sep- to any property if the agricultural classifi-
arately, pursuant to s. 193.011, to qualify cation of that property is the subject of
for the assessment limitation set forth in s. current litigation.
193.155. The remaining property may be
classified under the provisions of para- (4) The property appraiser shall re-
graphs (a) and (b). classify the following lands as nonagricul-
tural:
184
Chapter 193 F.S. (2014)
(a) Land diverted from an agricul- (b) Notwithstanding any provision
tural to a nonagricultural use. relating to annual assessment found in s.
(b) Land no longer being utilized for 192.042, the property appraiser shall rely
agricultural purposes. on 5-year moving average data when uti-
lizing the income methodology approach
(5) For the purpose of this section, in an assessment of property used for ag-
the term "agricultural purposes" includes, ricultural purposes.
but is not limited to, horticulture; floricul- (c)1. For purposes of the income
ture; viticulture; forestry; dairy; livestock;
methodology approach to assessment of
poultry; bee; pisciculture, if the land is gy pp
used principally for the production of property used for agricultural purposes,
tropical fish; aquaculture, including al- irrigation systems, including pumps and
gaculture; sod farming; and all forms of motors, physically attached to the land
farm products as defined in s. 823.14(3) shall be considered a part of the average
and farm production. yields per acre and shall have no separate-
ly assessable contributory value.
(6)(a) In years in which proper ap-
plication for agricultural assessment has 2. Litter containment structures lo-
been made and granted pursuant to this cated on producing poultry farms and an-
section, the assessment of land shall be imal waste nutrient containment struc-
based solely on its agricultural use. The tures located on producing dairy farms
property appraiser shall consider the fol- shall be assessed by the methodology de-
lowing use factors only: scribed in subparagraph 1.
1. The quantity and size of the prop- 3. Structures or improvements used
in horticultural production for frost or
erty; freeze protection, which are consistent
2. The condition of the property; with the interim measures or best man-
3. The present market value of the agement practices adopted by the De-
property as agricultural land; partment of Agriculture and Consumer
4. The income produced by the Services pursuant to s. 570.93 or s.
403.067(7)(c), shall be assessed by the
property; methodology described in subparagraph
5. The productivity of land in its 1.
present use; (d) In years in which proper applica-
6. The economic merchantability of tion for agricultural assessment has not
the agricultural product; and been made, the land shall be assessed un-
7. Such other agricultural factors as der the provisions of s. 193.011.
may from time to time become applicable, (7)(a) Lands classified for assess-
which are reflective of the standard pre- ment purposes as agricultural lands which
sent practices of agricultural use and pro- are taken out of production by a state or
duction. federal eradication or quarantine program
185
Chapter 193 F.S. (2014)
shall continue to be classified as agricul- 45; s. 2, ch. 2008-197; ss. 1, 11, ch. 2010-277;
tural lands for the duration of such pro- HJR 5-A, 2010 Special Session A; s. 2, ch. 2011-
206; s. 15, ch. 2012-83; s. 6, ch. 2013-72; s. 1,
gram or successor programs. Lands under ch. 2013-95; s. 2, ch. 2014-150.
these programs which are converted to
fallow or otherwise nonincome-producing 193.4615 Assessment of obso-
uses shall continue to be classified as ag- lete agricultural equipment.-
ricultural lands and shall be assessed at a
de minimis value of up to $50 per acre on (1) For purposes of ad valorem
a single-year assessment methodology; property taxation, agricultural equipment
however, lands converted to other in- that is located on property classified as
come-producing agricultural uses permis- agricultural under s. 193.461 and that is
sible under such programs shall be as- no longer usable for its intended purpose
sessed pursuant to this section. Land un- shall be deemed to have a market value
der a mandated eradication or quarantine no greater than its value for salvage.
program which is diverted from an agri- (2) This section shall take effect
cultural to a nonagricultural use shall be January 1, 2007.
assessed under s. 193.011. History.-s. 16, ch. 2006-289.
(b) Lands classified for assessment
purposes as agricultural lands that partici- 193.462 Agricultural lands;
pate in a dispersed water storage program annual application process; exten-
pursuant to a contract with the Depart- uating circumstances; waivers.-
ment of Environmental Protection or a (1) For purposes of granting an ag-
water management district which requires ricultural classification for January 1,
flooding of land shall continue to be clas-
sified as agricultural lands for the dura- 2003, the term extenuating circumstanc-
tion of the inclusion of the lands in such es," as used in s. 193.461(3)(a), includes
program or successor programs and shall the failure of a property owner in a county
that waived the annual application process
be assessed as nonproductive agricultural to return the agricultural classification
lands. Land that participates in a dis- form or card, which return was required
persed water storage program that is di-
verted from an agricultural to a nonagri- by operation of s. 193.461(3)(e), as creat-
cultural use shall be assessed under s.
ed by chapter 2002-18, Laws of Florida.
193.011. (2) Any waiver of the annual appli-
History.-s. 1, ch. 59-226; s. 1, ch. 67-117; cation granted under s. 193.461(3)(a),
ss. 1, 2, ch. 69-55; s. 1, ch. 72-181; s. 4, ch. 74- which is in effect on December 31, 2002,
234; s. 3, ch. 76-133; s. 15, ch. 82-208; ss. 10, shall remain in full force and effect until
80, ch. 82-226; s. 1, ch. 85-77; s. 3, ch. 86-300; subsequently revoked as provided by s.
s. 23, ch. 90-217; ss. 132, 142, ch. 91-112; s. 63, 193.461(3)(a).
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- History.-s. 3, ch. 2003-162; s. 44, ch.
308; s. 4, ch. 2001-279; s. 15, ch. 2002-18; s. 2, 2003-254.
ch. 2003-162; s. 43, ch. 2003-254; s. 1, ch. 2006-
186
Chapter 193 F.S. (2014)
193.481 Assessment of miner- ing to the assessment and collection of ad
al, oil, gas, and other subsurface valorem taxes on real property, shall ap-
ply to the separate assessment and taxa-
g tion of such subsurface rights, insofar as
(1) Whenever the mineral, oil, gas, they may be applied.
and other subsurface rights in or to real (5) Tax certificates and tax liens en-
property in this state shall have been sold cumbering subsurface rights, as aforesaid,
or otherwise transferred by the owner of may be acquired, purchased, transferred,
such real property, or retained or acquired and enforced as are tax certificates and
through reservation or otherwise, such tax liens encumbering real property gen-
subsurface rights shall be taken and treat- erally, including the issuance of a tax
ed as an interest in real property subject to deed.
taxation separate and apart from the fee or
ownership of the fee or other interest in (6) Nothing contained in chapter 69-
the fee. Such mineral, oil, gas, and other 60, Laws of Florida, amending subsec-
subsurface rights, when separated from tions (1) and (3) of this section and creat-
the fee or other interest in the fee, shall be ing former s. 197.083 shall be construed
subject to separate taxation. Such taxation to affect any contractual obligation exist-
shall be against such subsurface interest ing on June 4, 1969.
and not against the owner or owners History.—ss. 1, 2, 3, 4, ch. 57-150; s. 1, ch.
thereof or against separate interests or 63-355; ss. 1, 2, ch. 69-55; ss. 1, 2, ch. 69-60; s.
rights in or to such subsurface rights. 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.
(2) The property appraiser shall, up-
on request of the owner of real property
Note.—Former s. 193.221.
who also owns mineral, oil, gas, or other 193.501 Assessment of lands
subsurface mineral rights to the same subject to a conservation ease-
property, separately assess the subsurface
mineral right and the remainder of the real ment, environmentally endan-
estate as separate items on the tax roll. gered lands, or lands used for out-
(3) Such subsurface rights shall be door recreational or park purpos-
assessed on the basis of a just valuation, es when land development rights
as required by s. 4, Art. VII of the State have been conveyed or conserva-
Constitution, which valuation, when tion restrictions have been cove-
combined with the value of the remaining nanted.-
surface and undisposed of subsurface in- (1) The owner or owners in fee of
terests, shall not exceed the full just value
of the fee title of the lands involved, in- any land subject to a conservation ease-
eluding such subsurface rights. ment as described in s. 704.06; land quali-
fied as environmentally endangered pur-
(4) Statutes and regulations, not in suant to paragraph (6)(i) and so designat-
conflict with the provisions herein, relat- ed by formal resolution of the governing
187
Chapter 193 F.S. (2014)
board of the municipality or county with- land or establishing a covenant pursuant
in which such land is located; land desig- to subsection (1), and if accepted by the
nated as conservation land in a compre- board or charitable corporation or trust,
hensive plan adopted by the appropriate the instrument shall be promptly filed
municipal or county governing body; or with the appropriate officer for recording
any land which is utilized for outdoor rec- in the same manner as any other instru-
reational or park purposes may, by appro- ment affecting the title to real property.
priate instrument, for a term of not less (3) When, pursuant to subsections
than 10 years: (1) and (2), the development right in real
(a) Convey the development right of property has been conveyed to the gov-
such land to the governing board of any erring board of any public agency of this
public agency in this state within which state, to the Board of Trustees of the In-
the land is located, or to the Board of ternal Improvement Trust Fund, or to a
Trustees of the Internal Improvement charitable corporation or trust as de-
Trust Fund, or to a charitable corporation scribed in s. 704.06(2), or a covenant has
or trust as described in s. 704.06(3); or been executed and accepted by the board
(b) Covenant with the governing or charitable corporation or trust, the
board of any public agency in this state lands which are the subject of such con-
within which the land is located, or with veyance or covenant shall be thereafter
the Board of Trustees of the Internal Im- assessed as provided herein:
provement Trust Fund, or with a charita- (a) If the covenant or conveyance
ble corporation or trust as described in s. extends for a period of not less than 10
704.06(3), that such land be subject to one years from January 1 in the year such as-
or more of the conservation restrictions sessment is made, the property appraiser,
provided in s. 704.06(1) or not be used by in valuing such land for tax purposes,
the owner for any purpose other than out- shall consider no factors other than those
door recreational or park purposes. If land relative to its value for the present use, as
is covenanted and used for an outdoor restricted by any conveyance or covenant
recreational purpose, the normal use and under this section.
maintenance of the land for that purpose, (b) If the covenant or conveyance
consistent with the covenant, shall not be extends for a period less than 10 years,
restricted. the land shall be assessed under the provi-
(2) The governing board of any pub- lions of s. 193.011, recognizing the nature
lic agency in this state, or the Board of and length thereof of any restriction
Trustees of the Internal Improvement placed on the use of the land under the
Trust Fund, or a charitable corporation or provisions of subsection (1).
trust as described in s. 704.06(3), is au- (4) After making a conveyance of
thorized and empowered in its discretion the development right or executing a cov-
to accept any and all instruments convey- enant pursuant to this section, or convey-
ing the development right of any such ing a conservation easement pursuant to
188
Chapter 193 F.S. (2014)
this section and s. 704.06, the owner of or a charitable corporation or trust, as de-
the land shall not use the land in any scribed in s. 704.06(3), or the record
manner not consistent with the develop- owner of the fee interest in the land to
ment right voluntarily conveyed, or with which the development right attaches.
the restrictions voluntarily imposed, or The conveyance from the governing
with the terms of the conservation ease- board of a public agency or the Board of
ment or shall not change the use of the Trustees of the Internal Improvement
land from outdoor recreational or park Trust Fund to the owner of the fee shall
purposes during the term of such convey- be made only after a determination by the
ance or covenant without first obtaining a board that such conveyance would not
written instrument from the board or char- adversely affect the interest of the public.
itable corporation or trust, which instru- Section 125.35 does not apply to such
ment reconveys all or part of the devel- sales, but any public agency accepting
opment right to the owner or releases the any instrument conveying a development
owner from the terms of the covenant and right pursuant to this section shall forth-
which instrument must be promptly rec- with adopt appropriate regulations and
orded in the same manner as any other in- procedures governing the disposition of
strument affecting the title to real proper- same. These regulations and procedures
ty. Upon obtaining approval for recon- must provide in part that the board may
veyance or release, the reconveyance or not convey a development right to the
release shall be made to the owner upon owner of the fee without first holding a
payment of the deferred tax liability. Any public hearing and unless notice of the
payment of the deferred tax liability shall proposed conveyance and the time and
be payable to the county tax collector place at which the public hearing is to be
within 90 days of the date of approval by held is published once a week for at least
the board or charitable corporation or 2 weeks in some newspaper of general
trust of the reconveyance or release. The circulation in the county involved prior to
collector shall distribute the payment to the hearing.
each governmental unit in the proportion (6) The following terms whenever
that its millage bears to the total millage used as referred to in this section have the
levied on the parcel for the years in which following meanings unless a different
such conveyance or covenant was in ef- meaning is clearly indicated by the con-
fect. text:
(5) The governing board of any pub- (a) "Board" is the governing board
lic agency or the Board of Trustees of the of any city, county, or other public agency
Internal Improvement Trust Fund or a of the state or the Board of Trustees of the
charitable corporation or trust which Internal Improvement Trust Fund.
holds title to a development right pursuant
to this section may not convey that devel- (b) "Conservation restriction"
opment right to anyone other than the means a limitation on a right to the use of
governing board of another public agency land for purposes of conserving or pre-
189
Chapter 193 F.S. (2014)
serving land or water areas predominantly combinations of geological formations, or
in their natural, scenic, open, agricultural, features of a rare or limited nature consti-
or wooded condition. The limitation on tuting habitat suitable for fish, plants, or
rights to the use of land may involve or wildlife, and which, if subject to a devel-
pertain to any of the activities enumerated opment moratorium or one or more con-
in s. 704.06(1). servation easements or development re-
(c) "Conservation easement" means strictions appropriate to retaining such
that property right described in s. 704.06. land or water areas predominantly in their
natural state, would be consistent with the
(d) "Covenant" is a covenant run- conservation, recreation and open space,
ning with the land. and, if applicable, coastal protection ele-
(e) "Deferred tax liability" means an ments of the comprehensive plan adopted
amount equal to the difference between by formal action of the local governing
the total amount of taxes that would have body pursuant to s. 163.3161, the Corn-
been due in March in each of the previous munity Planning Act; or surface waters
years in which the conveyance or cove- and wetlands, as determined by the meth-
nant was in effect if the property had been odology ratified in s. 373.4211.
assessed under the provisions of s. (7) The property appraiser shall re-
193.011 and the total amount of taxes ac- port to the department showing the just
tually paid in those years when the prop- value and the classified use value of prop-
erty was assessed under the provisions of erty that is subject to a conservation
this section, plus interest on that differ- easement under s. 704.06, property as-
ence computed as provided in s. sessed as environmentally endangered
212.12(3). land pursuant to this section, and property
(f) "Development right" is the right assessed as outdoor recreational or park
of the owner of the fee interest in the land land.
to change the use of the land. (8) A person or organization that, on
(g) "Outdoor recreational or park January 1, has the legal title to land that is
purposes" includes, but is not necessarily entitled by law to assessment under this
limited to, boating, golfing, camping, section shall, on or before March 1 of
swimming, horseback riding, and archae- each year, file an application for assess-
ological, scenic, or scientific sites and ap- ment under this section with the county
plies only to land which is open to the property appraiser. The application must
general public. identify the property for which assess-
ment under this section is claimed. The
(h) "Present use" is the manner in initial application for assessment for any
which the land is utilized on January 1 of property must include a copy of the in-
the year in which the assessment is made. strument by which the development right
(i) "Qualified as environmentally is conveyed or which establishes a cove-
endangered" means land that has unique nant that establishes the conservation pur-
ecological characteristics, rare or limited poses for which the land is used. The De-
190
Chapter 193 F.S. (2014)
partment of Revenue shall prescribe the (9) A person or entity that owns
forms upon which the application is land assessed pursuant to this section
made. The failure to file an application on must notify the property appraiser
or before March 1 of any year constitutes promptly if the land becomes ineligible
a waiver of assessment under this section for assessment under this section. If any
for that year. However, an applicant who property owner fails to notify the property
is qualified to receive an assessment un- appraiser and the property appraiser de-
der this section but fails to file an applica- termines that for any year within the pre-
tion by March 1 may file an application ceding 10 years the land was not eligible
for the assessment and may file, pursuant for assessment under this section, the
to s. 194.011(3), a petition with the value owner of the land is subject to taxes
adjustment board requesting that the as- avoided as a result of such failure plus 15
sessment be granted. The petition must be percent interest per annum and a penalty
filed at any time during the taxable year of 50 percent of the taxes avoided. The
on or before the 25th day following the property appraiser making such determi-
mailing of the notice by the property ap- nation shall record in the public records of
praiser pursuant to s. 194.011(1). Not- the county a notice of tax lien against any
withstanding s. 194.013, the applicant property owned by that person or entity in
must pay a nonrefundable fee of$15 upon the county, and such property must be
filing the petition. Upon reviewing the pe- identified in the notice of tax lien. The
tition, if the person is qualified to receive property is subject to a lien in the amount
the assessment and demonstrates particu- of the unpaid taxes and penalties. The lien
lar extenuating circumstances judged by when filed shall attach to any property
the property appraiser or the value ad- identified in the notice of tax lien which is
justment board to warrant granting the as- owned by the person or entity and which
sessment, the property appraiser or the was improperly assessed. If such person
value adjustment board may grant the as- or entity no longer owns property in that
sessment. The owner of land that was as- county but owns property in some other
sessed under this section in the previous county or counties of this state, the prop-
year and whose ownership or use has not erty appraiser shall record a notice of tax
changed may reapply on a short form as lien in such other county or counties,
provided by the department. A county identifying the property owned by such
may, at the request of the property ap- person or entity.
praiser and by a majority vote of its gov- History.—s. 1, ch. 67-528; ss. 1, 2, ch. 69-
erning body, waive the requirement that 55; s. 2, ch. 72-181; s. 1, ch. 77-102; s. 1, ch. 78-
an annual application or statement be 354; s. 2, ch. 84-253; s. 29, ch. 85-55; s. 2, ch.
made for assessment of property within 86-44; s. 39, ch. 93-206; s. 3, ch. 94-122; s. 43,
the county. Such waiver may be revoked ch. 94-356; s. 9, ch. 2004-349; s. 2, ch. 2009-
157; s. 41, ch. 2011-139; s. 8, ch. 2012-193.
by a majority vote of the governing body
of the county. Note.—Former s. 193.202.
191
Chapter 193 F.S. (2014)
193.503 Classification and as- or certain nonprofit purposes unless a re-
sessment of historic property used turn is filed on or before March 1 of each
for commercial or certain non- year. The property appraiser, before so
classifying such property, may require the
profit purposes.— taxpayer or the taxpayer's representative
(1) Pursuant to s. 4(e), Art. VII of to furnish the property appraiser such in-
the State Constitution, the board of county formation as may reasonably be required
commissioners of a county or the govern- to establish that such property was actual-
ing authority of a municipality may adopt ly used as required by this section. Failure
an ordinance providing for assessment of to make timely application by March 1
historic property used for commercial or shall constitute a waiver for 1 year of the
certain nonprofit purposes as described in privilege herein granted for such assess-
this section solely on the basis of charac- ment.
ter or use as provided in this section. Such (4) Any property classified and as-
character or use assessment shall apply sessed as historic property used for com-
only to the jurisdiction adopting the ordi- mercial or certain nonprofit purposes pur-
nance. The board of county commission- suant to this section must meet all of the
ers or municipal governing authority shall following criteria:
notify the property appraiser of the adop-
tion of such ordinance no later than De- (a) The property must be used for
cember 1 of the year prior to the year such commercial purposes or used by a not-
assessment will take effect. If such as- for-profit organization under s. 501(c)(3)
sessment is granted only for a specified or (6) of the Internal Revenue Code of
period or the ordinance is repealed, the 1986.
board of county commissioners or munic- (b) The property must be listed in
ipal governing authority shall notify the the National Register of Historic Places,
property appraiser no later than December as defined in s. 267.021; or must be a con-
1 of the year prior to the year the assess- tributing property to a National Register
ment expires. Historic District; or must be designated as
(2) If an ordinance is adopted as de- a historic property or as a contributing
scribed in subsection (1), the property ap- property to a historic district, under the
praiser shall, for assessment purposes, an- terms of a local preservation ordinance.
nually classify any eligible property as (c) The property must be regularly
historic property used for commercial or open to the public; that is, it must be open
certain nonprofit purposes, for purposes for a minimum of 40 hours per week for
of the taxes levied by the governing body 45 weeks per year or an equivalent of
or authority adopting the ordinance. For 1,800 hours per year.
all other purposes, the property shall be (d) The property must be main-
assessed pursuant to s. 193.011. tained in good repair and condition to the
(3) No property shall be classified
as historic property used for commercial
192
Chapter 193 F.S. (2014)
extent necessary to preserve the historic whether or not the classification requested
value and significance of the property. was granted.
(5) In years in which proper applica- (8) For the purposes of assessment
tion for assessment has been made and roll preparation and recordkeeping, the
granted pursuant to this section, the as- property appraiser shall report the as-
sessment of such historic property shall sessed value of property qualified for the
be based solely on its use for commercial assessment pursuant to this section as its
or certain nonprofit purposes. The proper- "classified use value" and shall annually
ty appraiser shall consider the following determine and report as "just value" the
use factors only: fair market value of such property, irre-
(a) The quantity and size of the spective of any negative impact that re-
strictions imposed or conveyances made
property.
pursuant to this section may have had on
(b) The condition of the property. such value.
(c) The present market value of the (9)(a) After qualifying for and being
property as historic property used for granted the classification and assessment
commercial or certain nonprofit purposes. pursuant to this section, the owner of the
(d) The income produced by the property shall not use the property in any
property. manner not consistent with the qualifying
criteria. If the historic designation status
(6) In years in which proper applica- or the use of the property changes or if the
tion for assessment has not been made property fails to meet the other qualifying
under this section, the property shall be criteria for the classification and assess-
assessed under the provisions of s. ment, the property owner shall be liable
193.011 for all purposes. for the amount of taxes equal to the "de-
(7) Any property owner who is de- ferred tax liability" for up to the past 10
nied classification under this section may years in which the property received the
appeal to the value adjustment board. The use classification and assessment pursuant
property appraiser shall notify the proper- to this section. The governmental taxing
ty owner in writing of the denial of such unit shall determine the time period for
classification on or before July 1 of the which the deferred tax liability is due. A
year for which the application was filed. written instrument from the governmental
The notification shall advise the property taxing unit shall be promptly recorded in
owner of his or her right to appeal to the the same manner as any other instrument
value adjustment board and of the filing affecting the title to real property. A re-
deadline. The property appraiser shall lease of the written instrument shall be
have available at his or her office a list by made to the owner upon payment of the
ownership of all applications received deferred tax liability.
showing the full valuation under s. (b) For purposes of this subsection,
193.011, the valuation of the property un- �,
der the provisions of this section, and
"deferred tax liability means an amount
193
Chapter 193 F.S. (2014)
equal to the difference between the total (b) Enter into a covenant running
amount of taxes that would have been due with the land for a term of not less than
in March if the property had been as- 10 years with the governing body of the
sessed under the provisions of s. 193.011 county in which the property is located
and the total amount of taxes actually paid that the property shall not be used for any
in those years when the property was as- purpose inconsistent with historic preser-
sessed under the provisions of this sec- vation or the historic qualities of the
tion, plus interest on that difference corn- property.
puted as provided in s. 212.12(3). (2)(a) The governing body of each
(c) Any payment of the deferred tax county is authorized and empowered in its
liability shall be payable to the county tax discretion, subject to the provisions of
collector within 90 days after the date of paragraph (6)(b), to accept any instrument
the change in classification. The collector conveying a development right or estab-
shall distribute the payment to each gov- lishing a covenant pursuant to subsection
ernmental unit where the classification (1); and, if such instrument is accepted by
and assessment was allowed in the pro- the governing body, it shall be promptly
portion that its millage bears to the total filed with the appropriate officer for re-
millage levied on the parcel for the years cording in the same manner as any other
in which such classification and assess- instrument affecting title to real property.
ment was in effect. (b) Before accepting any instrument
History.—s. 2, ch. 97-117; s. 23, ch. 2010-5; pursuant to this section, the governing
s. 9, ch. 2012-193; s. 2, ch. 2013-95. body of the county shall seek the counsel
and advice of the governing body of the
193.505 Assessment of histori- municipality in which the property lies, if
cally significant property when any, as to the merit of such acceptance.
development rights have been (3) When, pursuant to this section,
conveyed or historic preservation the development right in historically sig-
restrictions have been covenant- nificant property has been conveyed to
ed. the governing body of the county or a
(1) The owner or owners in fee of covenant for historic preservation has
any improved real property qualified as been executed and accepted by such body,
historically significant pursuant to para- the real property subject to such convey-
graph (6)(a), and so designated by formal ance or covenant shall be assessed at fair
resolution of the governing body of the market value; however, the appraiser shall
county within which the property is locat- recognize the nature and length of the re-
ed, may by appropriate instrument: striction placed on the use of the property
under the provisions of the conveyance or
(a) Convey all rights to develop the covenant.
property to the governing body of the (4)(a) During the unexpired term of
county in which such property is located;
a covenant executed pursuant to this sec-
or
194
Chapter 193 F.S. (2014)
tion, the owner of the property subject tion or the historic qualities of the proper-
thereto shall not use the property in any ty.
manner inconsistent with historic preser- (6)(a) Improved real property shall
vation or the historic character of the be qualified as historically significant on-
property without first obtaining a written ly if:
instrument from the governing body of
the county releasing the owner from the 1. The property is listed on the na-
terms of the covenant. Such instrument tional register of historic places pursuant
shall be promptly recorded in the same to the National Historic Preservation Act
manner as any other instrument affecting of 1966, as amended, 16 U.S.C. s. 470; or
the title to real property. Upon obtaining is within a certified locally ordinanced
the approval of the board for release, the district pursuant to s. 48(g)(3)(B)(ii), In-
property will be subject to a deferred tax ternal Revenue Code; or has been found
liability. The release shall be made to the to be historically significant in accordance
owner upon payment of the deferred tax with the intent of and for purposes of this
liability. Any payment of the deferred tax section by the Division of Historical Re-
liability shall be payable to the county tax sources existing under chapter 267, or any
collector within 90 days of the date of ap- successor agency, or by the historic
proval of the release by the board. The tax preservation board existing under chapter
collector shall distribute the payment to 266, if any, in the jurisdiction of which
each governmental unit in the proportion the property lies; and
that its millage bears to the total millage 2. The owner of the property has
levied on the parcel for the years in which applied to such division or board for qual-
the covenant was in effect. ification pursuant to this section.
(b) After a covenant executed pur- (b) It is the legislative intent that
suant to this section has expired, the property be qualified as historically sig-
property previously subject to the cove- nificant pursuant to paragraph (a) only
nant will be subject to a deferred tax lia- when it is of such unique or rare historic
bility, payable as provided in paragraph character or significance that a clear and
(a), within 90 days of the date of such ex- substantial public benefit is provided by
piration. virtue of its preservation.
(5) The governing body of any (7) A covenant executed pursuant to
county which holds title to a development this section shall, at a minimum, contain
right pursuant to this section shall not the following restrictions:
convey that right to anyone and shall not (a) No use shall be made of the
exercise that right in any manner incon- property which in the judgment of the
sistent with historic preservation. No covenantee or the division or board is in-
property for which the development right consistent with the historic qualities of the
has been conveyed to the governing body property.
of the county shall be used for any pur-
pose inconsistent with historic preserva-
195
Chapter 193 F.S. (2014)
(b) In any restoration or repair of (b) The property appraiser shall an-
the property, the architectural features of nually report to the department the just
the exterior shall be retained consistent value and classified use value of property
with the historic qualities of the property. for which the development right has been
(c) The property shall not be permit- conveyed separately from such values for
ted to deteriorate and shall be maintained property subject to a covenant.
in good repair and condition to the extent History.—s. 1, ch. 84-253; s. 8, ch. 86-163;
necessary to preserve the historic value s. 10, ch. 2012-193.
and significance of the property. 193.621 Assessment of pollu-
(d) The covenant shall include pro- tion control devices.
visions for periodic access by the public
to the property. (1) If it becomes necessary for any
person, firm or corporation owning or op-
(8) For the purposes of this section, erating a manufacturing or industrial plant
the term "deferred tax liability" means an or installation to construct or install a fa-
amount equal to the difference between cility, as is hereinafter defined, in order to
the total amount of taxes which would eliminate or reduce industrial air or water
have been due in March in each of the pollution, any such facility or facilities
previous years in which a covenant exe- shall be deemed to have value for purpos-
cuted and accepted pursuant to this sec- es of assessment for ad valorem property
tion was in effect if the property had been taxes no greater than its market value as
assessed under the provisions of s. salvage. Any facility as herein defined
193.011 irrespective of any negative im- heretofore constructed shall be assessed in
pact on fair market value that restrictions accordance with this section.
imposed pursuant to this section may
have caused and the total amount of taxes (2) If the owner of any manufactur-
actually paid in those years, plus interest ing or industrial plant or installation shall
on that difference computed as provided find it necessary in the control of industri-
in s. 212.12(3). al contaminants to demolish and recon-
struct that plant or installation in whole or
(9)(a) For the purposes of assess- part and the property appraiser determines
ment roll preparation and recordkeeping, that such demolition or reconstruction
the property appraiser shall report the as- does not substantially increase the capaci-
sessed value of property subject to a con- ty or efficiency of such plant or installa-
veyance or covenant pursuant to this sec- tion or decrease the unit cost of produc-
tion as its "classified use value" and shall tion, then in that event, such demolition or
annually determine and report as "just reconstruction shall not be deemed to in-
value" the fair market value of such prop- crease the value of such plant or installa-
erty irrespective of any negative impact tion for ad valorem tax assessment pur-
that restrictions imposed or conveyances poses.
made pursuant to this section may have
had on such value.
196
Chapter 193 F.S. (2014)
(3) The terms "facility" or "facili- tributed to the several county property
ties" as used in this section shall be appraisers of this state.
deemed to include any device, fixture, History.—s. 25, ch. 67-436; ss. 1, 2, ch. 69-
equipment, or machinery used primarily 55; ss. 21, 26, 35, ch. 69-106; s. 13, ch. 69-216;
for the control or abatement of pollution s. 2, ch. 71-137; s. 33, ch. 71-355; s. 1, ch. 77-
or contaminants from manufacturing or 102; s. 47, ch. 77-104; s. 4, ch. 79-65; s. 44, ch.
industrial plants or installations, but shall 94-356; s. 1469, ch. 95-147; s. 20, ch. 2000-158;
not include any public or private domestic s. 1, ch. 2000-210.
sewerage system or treatment works. Note.—Former s. 403.241.
(4) Any taxpayer claiming the right 193.623 Assessment of build-
of assessments for ad valorem taxes under ing renovations for accessibility to
the provisions of this law shall so state in the physically handicapped.—
a return filed as provided by law giving a
brief description of the facility. The prop- Any taxpayer who renovates an exist-
erty appraiser may require the taxpayer to ing building or facility owned by such
produce such additional evidence as may taxpayer in order to permit physically
be necessary to establish taxpayer's right handicapped persons to enter and leave
to have such properties classified hereun- such building or facility or to have effec-
der for assessments. tive use of the accommodations and fa-
(5) If a property appraiser is in cilities therein shall, for the purpose of
doubt whether a taxpayer is entitled, in assessment for ad valorem tax purposes,
whole or in part, to an assessment under be deemed not to have increased the value
this section, he or she may refer the mat- of such building more than the market
ter to the Department of Environmental value of the materials used in such reno-
Protection for a recommendation. If the vation, valued as salvage materials.
property appraiser so refers the matter, he "Building or facility" shall mean only a
building or facility, or such part thereof,
or she shall notify the taxpayer of such as is intended to be used, and is used, by
action. The Department of Environmental the general public. The renovation re-
Protection shall immediately consider quired in order to entitle a taxpayer to the
whether or not such taxpayer is so entitled benefits of this section must include one
and certify its recommendation to the or more of the following: the provision of
property appraiser. ground level or ramped entrances and
(6) The Department of Environmen- washroom and toilet facilities accessible
tal Protection shall promulgate rules and to, and usable by, physically handicapped
regulations regarding the application of persons.
the tax assessment provisions of this sec- History.—s. 1, ch. 76-144.
tion for the consideration of the several
county property appraisers of this state.
Such rules and regulations shall be dis-
197
Chapter 193 F.S. (2014)
193.624 Assessment of resi- (2) In determining the assessed val-
dential property.— ue of real property used for residential
purposes, an increase in the just value of
(1) As used in this section, the term the property attributable to the installation
"renewable energy source device" means of a renewable energy source device may
any of the following equipment that col- not be considered.
lects, transmits, stores, or uses solar ener-
gy, wind energy, or energy derived from (3) This section applies to the instal-
geothermal deposits: lation of a renewable energy source de-
vice installed on or after January 1, 2013,
(a) Solar energy collectors, photo- to new and existing residential real prop-
voltaic modules, and inverters. ems,
(b) Storage tanks and other storage History.—s. 1, ch. 2013-77.
systems, excluding swimming pools used
as storage tanks. 193.625 High-water recharge
(c) Rockbeds. lands; classification and assess-
(d) Thermostats and other control ment.—
devices. (1) Notwithstanding the provisions
(e) Heat exchange devices. of s. 193.461, the property appraiser shall
annually classify for assessment purposes
(f) Pumps and fans. all lands within a county choosing to have
(g) Roof ponds. a high-water recharge protection tax as-
h) Freestanding thermal containers. sessment program as either agricultural,
nonagricultural, or high-water recharge.
(i) Pipes, ducts, refrigerant handling The classification applies only to taxes
systems, and other equipment used to in- levied by the counties and municipalities
terconnect such systems; however, such adopting an ordinance under subsection
equipment does not include conventional (5).
backup systems of any type. (2) Any landowner whose land is
(j) Windmills and wind turbines. within a county that has a high-water re-
(k) Wind-driven generators. charge protection tax assessment program
and whose land is denied high-water re-
(1) Power conditioning and storage charge classification by the property ap-
devices that use wind energy to generate praiser may appeal to the value adjust-
electricity or mechanical forms of energy. ment board. The property appraiser shall
(m) Pipes and other equipment used notify the landowner in writing of the de-
to transmit hot geothermal water to a nial of high-water recharge classification
dwelling or structure from a geothermal on or before July 1 of the year for which
deposit. the application was filed. The notification
must advise the landowner of a right to
appeal to the value adjustment board and
198
Chapter 193 F.S. (2014)
of the filing deadline. The property ap- the land for high-water recharge purposes
praiser shall have available at her or his is bona fide, the following factors apply:
office a list by ownership of all applica- 1. The land use must have been con-
tions received showing the acreage, the tinuous.
full valuation under s. 193.011, the valua-
tion of the land under the provisions of 2. The land use must be vacant resi-
this section, and whether or not the classi- dential, vacant commercial, vacant indus-
fication requested was granted. trial, vacant institutional, nonagricultural,
or single-family residential. The mainte-
(3)(a) Lands may not be classified nance of one single-family residential
as high-water recharge lands unless a re- dwelling on part of the land does not in
turn is filed on or before March 1 of each itself preclude a high-water recharge clas-
year. The property appraiser, before so sification.
classifying the lands, may require the tax-
payer or the taxpayer's representative to 3. The land must be located within a
furnish the property appraiser such infor- prime groundwater recharge area or in an
mation as may reasonably be required to area considered by the appropriate water
establish that the lands were actually used management district to supply significant
for a bona fide high-water recharge pur- groundwater recharge. Significant
pose. Failure to make timely application groundwater recharge shall be assessed by
by March 1 constitutes a waiver for 1 year the appropriate water management district
of the privilege granted for high-water re- on the basis of hydrologic characteristics
charge assessment. The owner of land that of the soils and underlying geologic for-
was classified high-water recharge in the mations.
previous year and whose ownership or 4. The land must not be receiving
use has not changed may reapply on a any other special classification.
short form as provided by the department.
5. There must not be in the vicinity
A county may, at the request of the prop- of the land any activity that has the poten-
erty appraiser and by a majority vote of tial to contaminate the ground water, in-
its governing body, waive the requirement chiding, but not limited to, the presence
that an annual application or statement be of:
made for classification of property within
the county after an initial application is a. Toxic or hazardous substances;
made and the classification granted. b. Free-flowing saline artesian
(b) Subject to the restrictions set out wells;
in this section, only lands that are used c. Drainage wells;
primarily for bona fide high-water re- d. Underground storage tanks; or
charge purposes may be classified as
high-water recharge. The term "bona fide e. Any potential pollution source ex-
high-water recharge purposes" means isting on a property that drains to the
good faith high-water recharge use of the property seeking the high-water recharge
land. In determining whether the use of classification.
199
Chapter 193 F.S. (2014)
6. The owner of the property has en- ment of the difference between the total
tered into a contract with the county as amount of taxes actually paid on the
provided in subsection (5). property and the amount of taxes which
7. The parcel of land must be at would have been paid in each previous
least 10 acres. year the contract was in effect if the high-
water recharge assessment had not been
Notwithstanding the provisions of this used.
paragraph, the property appraiser shall (d) A municipality located in any
use the best available information on the county that adopts an ordinance under
high-water recharge characteristics of paragraph (a) may adopt an ordinance
lands when making a final determination providing for the assessment of land lo-
to grant or deny an application for high- cated in the incorporated areas in accord-
water recharge assessment for the lands. ance with the county's ordinance.
(4) The provisions of this section do (e) Property owners whose land lies
not constitute a basis for zoning re- within an area determined to be a high-
strictions.
water recharge area must not be required
(5)(a) In years in which proper ap- to have their land assessed according to
plication for high-water recharge assess- the high-water recharge classification.
ment has been made and granted under (f) In years in which proper applica-
this section, for purposes of taxes levied
by the county, the assessment of the land tion for high-water recharge assessment
must be based on the formula adopted by has not been made, the land must be as-
the county as provided in paragraph (b). sessed under s. 193.011.
History.—s. 2, ch. 96-204; s. 27, ch. 97-96;
(b) Counties that choose to have a s. 25, ch. 97-236; s. 3, ch. 2005-36; s. 3, ch.
high-water recharge protection tax as- 2013-95.
sessment program must adopt by ordi-
nance a formula for determining the as- 193.6255 Applicability of du-
sessment of properties classified as high- ties of property appraisers and
water recharge property and a method of clerks of the court pursuant to
contracting with property owners who high-water recharge areas.—
wish to be involved in the program.
The amendments to ss. 193.625 and
(c) The contract must include a pro-
194.037 by this act, insofar as they im-
vision that the land assessed as high-water pose duties on property appraisers and on
recharge land will be used primarily for clerks of the court, apply only to the unin-
bona fide high-water recharge purposes corporated area within those counties that
for a period of at least 5 years, as deter- adopt an ordinance under s. 193.625(5). A
mined by the county, from January 1 of municipality located in any county that
the year in which the assessment is made. adopts such an ordinance may include all
Violation of the contract results in the eligible property for high-water recharge
property owner being subject to the pay-
200
Chapter 193 F.S. (2014)
classification by ordinance adopted by the before March 1 of the year for which the
municipality's governing body. reduction is to be granted. If the property
History.—s. 9, ch. 96-204. appraiser is satisfied that the property is
entitled to a reduction in assessment un-
193.703 Reduction in assess- der this section, the property appraiser
ment for living quarters of parents shall approve the application, and the val-
or grandparents. ue of such residential improvements shall
be excluded from the value of the proper-
(1) In accordance with s. 4(f), Art. ty for purposes of ad valorem taxation.
VII of the State Constitution, a county The value excluded may not exceed the
may provide for a reduction in the as- lesser of the following:
sessed value of homestead property which (a) The increase in assessed value
results from the construction or recon- resulting from construction or reconstruc-
struction of the property for the purpose tion of the property; or
of providing living quarters for one or
more natural or adoptive parents or (b) Twenty percent of the total as-
grandparents of the owner of the property sessed value of the property as improved.
or of the owner's spouse if at least one of (5) At the request of the property
the parents or grandparents for whom the appraiser and by a majority vote of the
living quarters are provided is at least 62 county governing body, a county may
years of age. waive the annual application requirement
(2) A reduction may be granted un- after the initial application is filed and the
der subsection (1) only to the owner of reduction is granted. Notwithstanding
homestead property where the construe- such waiver, an application is required if
tion or reconstruction is consistent with property granted a reduction is sold or
local land development regulations. otherwise disposed of, the ownership
(3) A reduction in assessment which changes in any manner, the applicant for
is granted under this section applies only the reduction ceases to use the property as
to construction or reconstruction that oc- his or her homestead, or the status of the
curred after the effective date of this sec- owner changes so as to change the use of
tion to an existing homestead and applies the property qualifying for the reduction
only during taxable years during which at pursuant to this section.
least one such parent or grandparent (6) The property owner shall notify
maintains his or her primary place of resi- the property appraiser when the property
dence in such living quarters within the owner no longer qualifies for the reduc-
homestead property of the owner. tion in assessed value for living quarters
(4) Such a reduction in assessment of parents or grandparents, and the previ-
ously excluded just value of such im-
may be granted only upon an application provements as of the first January 1 after
filed annually with the county property the improvements were substantially
appraiser. The application must be made
201
Chapter 193 F.S. (2014)
completed shall be added back to the as-
sessed value of the property.
(7) If the property appraiser deter-
mines that for any year within the previ-
ous 10 years a property owner who was
not entitled to a reduction in assessed val-
ue under this section was granted such re-
duction, the property appraiser shall serve
on the owner a notice of intent to record
in the public records of the county a no-
tice of tax lien against any property
owned by that person in the county, and
that property must be identified in the no-
tice 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 im-
properly granted due to a clerical mistake
or omission by the property appraiser, the
person who improperly received the re-
duction 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 in-
terest. 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.
202
Chapter 195 F.S. (2014) (excerpts)
CHAPTER 195 continue to use the approved form until
PROPERTY ASSESSMENT the law that specifies the form is amended
or repealed or until the officer receives
ADMINISTRATION AND written disapproval from the executive
FINANCE 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 de-
195.022 Forms to be prescribed by partment. Upon request of any property
Department of Revenue. appraiser or, in any event, at least once
195.027 Rules and regulations. every 3 years, the department shall pre-
scribe and furnish such aerial photographs
195.032 Establishment of standards of and nonproperty ownership maps to the
value. property appraisers as necessary to ensure
195.062 Manual of instructions. that all real property within the state is
195.096 Review of assessment rolls. properly listed on the roll. All photo-
graphs and maps furnished to counties
195.022 Forms to be pre- with a population of 25,000 or fewer shall
scribed by Department of Reve- be paid for by the department as provided
by law. For counties with a population
nue.— greater than 25,000, the department shall
The Department of Revenue shall pre- furnish such items at the property ap-
scribe all forms to be used by property praiser's expense. The department may
appraisers, tax collectors, clerks of the incur reasonable expenses for procuring
circuit court, and value adjustment boards aerial photographs and nonproperty own-
in administering and collecting ad val- ership maps and may charge a fee to the
orem taxes. The department shall pre- respective property appraiser equal to the
scribe a form for each purpose. The coun- cost incurred. The department shall de-
ty officer shall reproduce forms for distri- posit such fees into the Certification Pro-
bution at the expense of his or her office. gram Trust Fund created pursuant to s.
A county officer may use a form other 195.002. There shall be a separate ac-
than the form prescribed by the depart- count in the trust fund for the aid and as-
ment upon obtaining written permission sistance activity of providing aerial pho-
from the executive director of the depart- tographs and nonproperty ownership
ment; however, a county officer may not maps to property appraisers. The depart-
use a form if the substantive content of ment shall use money in the fund to pay
the form varies from the form prescribed such expenses. All forms and maps and
by the department for the same or a simi- instructions relating to their use must be
lar purpose. If the executive director finds substantially uniform throughout the state.
good cause to grant such permission he or An officer may employ supplemental
she may do so. The county officer may forms and maps, at the expense of his or
203
Chapter 195 F.S. (2014) (excerpts)
her office, which he or she deems expedi- that are substantially similar and produce
ent for the purpose of administering and data which are directly comparable. The
collecting ad valorem taxes. The forms rules and regulations shall prescribe uni-
required in ss. 193.461(3)(a) and form standards and procedures for com-
196.011(1) for renewal purposes must re- puter programs and operations for all pro-
quire sufficient information for the prop- grams installed in any property apprais-
erty appraiser to evaluate the changes in er's office. It is the legislative intent that
use since the prior year. If the property the department shall require a high degree
appraiser determines, in the case of a tax- of uniformity so that data will be compa-
payer, that he or she has insufficient cur- rable among counties and that a single
rent information upon which to approve audit procedure will be practical for all
the exemption, or if the information on property appraisers' offices.
the renewal form is inadequate for him or (3) The rules and regulations shall
her to evaluate the taxable status of the provide procedures whereby the property
property, he or she may require the re- appraiser, the Department of Revenue,
submission of an original application. and the Auditor General shall be able to
History.—s. 37, ch. 70-243; s. 4, ch. 73-172; s. obtain access, where necessary, to finan-
7, ch. 74-234; s. 10, ch. 76-133; s. 2, ch. 78-185; cial records relating to nonhomestead
s. 1, ch. 78-193; s. 153, ch. 91-112; s. 8, ch. 93- property which records are required to
132; ss. 70, 71, ch. 2003-399; s. 1, ch. 2004-22;
s. 2, ch. 2008-138; s. 1, ch. 2009-67. make a determination of the proper as-
sessment as to the particular property in
195.027 Rules and regula- question. Access to a taxpayer's records
tions.— shall be provided only in those instances
in which it is determined that such records
(1) The Department of Revenue are necessary to determine either the clas-
shall prescribe reasonable rules and regu- sification or the value of the taxable non-
lations for the assessing and collecting of homestead property. Access shall be pro-
taxes, and such rules and regulations shall vided only to those records which pertain
be followed by the property appraisers, to the property physically located in the
tax collectors, clerks of the circuit court, taxing county as of January 1 of each year
and value adjustment boards. It is hereby and to the income from such property
declared to be the legislative intent that generated in the taxing county for the year
the department shall formulate such rules in which a proper assessment is made. All
and regulations that property will be as- records produced by the taxpayer under
sessed, taxes will be collected, and the this subsection shall be deemed to be con-
administration will be uniform, just, and fidential in the hands of the property ap-
otherwise in compliance with the re- praiser, the department, the tax collector,
quirements of the general law and the and the Auditor General and shall not be
constitution. divulged to any person, firm, or corpora-
(2) It is the legislative intent that all tion, except upon court order or order of
counties operate on computer programs an administrative body having quasi-
204
Chapter 195 F.S. (2014) (excerpts)
judicial powers in ad valorem tax matters, ings in which his or her office is involved
and such records are exempt from the to the Department of Revenue.
provisions of s. 119.07(1). (6) The fees and costs of the sale or
(4)(a) The rules and regulations pre- purchase and terms of financing shall be
scribed by the department shall require a presumed to be usual unless the buyer or
return of tangible personal property which seller or agent thereof files a form which
shall include: discloses the unusual fees, costs, and
1. A general identification and de- terms of financing. Such form shall be
scription of the property or, when more filed with the clerk of the circuit court at
than one item constitutes a class of similar the time of recording. The rules and regu-
items, a description of the class. lations shall prescribe an information
form to be used for this purpose. Either
2. The location of such property. the buyer or the seller or the agent of ei-
3. The original cost of such property ther shall complete the information form
and, in the case of a class of similar items, and certify that the form is accurate to the
the average cost. best of his or her knowledge and belief.
4. The age of such property and, in The information form shall be confiden-
the case of a class of similar items, the tial in the hands of all persons after deliv-
ery to the clerk, except that the Depart-
average age. ment of Revenue and the Auditor General
5. The condition, including func- shall have access to it in the execution of
tional and economic depreciation or obso- their official duties, and such form is ex-
lescence. empt from the provisions of s. 119.07(1).
6. The taxpayer's estimate of fair The information form may be used in any
market value. judicial proceeding, upon a motion to
produce duly made by any party to such
(b) For purposes of this subsection, proceedings. Failure of the clerk to obtain
a class of property shall include only an information form with the recording
those items which are substantially simi- shall not impair the validity of the record-
lar in function and use. Nothing in this ing or the conveyance. The form shall
chapter shall authorize the department to provide for a notation by the clerk indicat-
prescribe a return requiring information ing the book and page number of the con-
other than that contained in this subsec- veyance in the official record books of the
tion; nor shall the department issue or county. The clerk shall promptly deliver
promulgate any rule or regulation direct- all information forms received to the
ing the assessment of property by the con- property appraiser for his or her custody
sideration of factors other than those and use.
enumerated in s. 193.011.
History.—s. 39, ch. 70-243; s. 2, ch. 73-172; ss.
(5) The rules and regulations shall 8, 22, 23, ch. 74-234; s. 11, ch. 76-133; s. 16, ch.
require that the property appraiser deliver 76-234; s. 14, ch. 79-334; s. 10, ch. 80-77; s. 23,
copies of all pleadings in court proceed- ch. 80-274; s. 6, ch. 81-308; s. 22, ch. 88-119; s.
205
Chapter 195 F.S. (2014) (excerpts)
64, ch. 89-356; s. 39, ch. 90-360; s. 154, ch. 91- ficials connected with the administration
112; s. 985, ch. 95-147; s. 5, ch. 96-397; s. 51, of property taxes. This manual shall con-
ch. 96-406. tain all:
Note.—Former s. 195.042.
(a) Rules and regulations.
195.032 Establishment of (b) Standard measures of value.
standards of value.— (c) Forms and instructions relating
In furtherance of the requirement set to the use of forms and maps.
out in s. 195.002, the Department of Rev- Consistent with s. 195.032, the stand-
enue shall establish and promulgate and measures of value shall be adopted in
standard measures of value not incon- general conformity with the procedures
sistent with those standards provided by set forth in s. 120.54, but shall not have
law, to be used by property appraisers in the force or effect of such rules and shall
all counties, including taxing districts, to be used only to assist tax officers in the
aid and assist them in arriving at assess- assessment of property as provided by s.
ments of all property. The standard 195.002. Guidelines may be updated an-
measures of value shall provide guide- nually to incorporate new market data,
lines for the valuation of property and which may be in tabular form, technical
methods for property appraisers to em- changes, changes indicated by established
ploy in arriving at the just valuation of decisions of the Supreme Court, and, if a
particular types of property consistent summary of justification is set forth in the
with ss. 193.011 and 193.461. The stand- notice required under s. 120.54, other
and measures of value shall assist the changes relevant to appropriate assess-
property appraiser in the valuation of ment practices or standard measurement
property and be deemed prima facie cor- of value. Such new data may be incorpo-
rect, but shall not be deemed to establish rated into the guidelines on the approval
the just value of any property. However, of the executive director if after notice in
the presumption of correctness accorded substantial conformity with s. 120.54
an assessment made by a property ap- there is no objection filed with the de-
praiser shall not be impugned merely be- partment within 45 days, and the proce-
cause the standard measures of value do dures set forth in s. 120.54 do not apply.
not establish the just value of any proper-
(2) The department may also in-
ty. elude in such manual any other infor-
History.—s. 38, ch. 70-243; s. 12, ch. 76-133; s. mation which it deems pertinent or help-
9, ch. 76-234; s. 62, ch. 82-226. ful in the administration of taxes. Such
195.062 Manual of instruc- manual shall instruct that the mere re-
tions. cordation of a plat on previously unplat-
ted acreage shall not be construed as evi-
(1) The department shall prepare dence of sufficient change in the character
and maintain a current manual of instruc- of the land to require reassessment until
tions for property appraisers and other of-
206
Chapter 195 F.S. (2014) (excerpts)
such time as development is begun on the (b) Every property appraiser whose
platted acreage. Such manual shall be upcoming roll is subject to an in-depth
made available for distribution to the pub- review shall, if requested by the depart-
lic at a nominal cost, to include cost of ment on or before January 1, deliver upon
printing and circulation. completion of the assessment roll a list of
History.—s. 41, ch. 70-243; s. 1, ch. 71-367; s. the parcel numbers of all parcels that did
2, ch. 73-172; s. 9, ch. 74-234; s. 1, ch. 75-12; s. not appear on the assessment roll of the
10, ch. 76-234; s. 1, ch. 77-174; s. 5, ch. 2002- previous year, indicating the parcel num-
18; s. 3, ch. 2004-349. ber of the parent parcel from which each
new parcel was created or "cut out."
195.096 Review of assessment
rolls.— (c) In conducting assessment ratio
studies, the department must use all prac-
(1) The assessment rolls of each ticable steps, including stratified statisti-
county shall be subject to review by the cal and analytical reviews and sale-
Department of Revenue. qualification studies, to maximize the rep-
(2) The department shall conduct, resentativeness or statistical reliability of
no less frequently than once every 2 samples of properties in tests of each clas-
years, an in-depth review of the assess- sification, stratum, or roll made the sub-
ment rolls of each county. The department ject of a ratio study published by it. The
need not individually study every use- department shall document and retain
class of property set forth in s. 195.073, records of the measures of representative-
but shall at a minimum study the level of ness of the properties studied in compli-
assessment in relation to just value of ance with this section. Such documenta-
each classification specified in subsection tion must include a record of findings
(3). Such in-depth review may include used as the basis for the approval or dis-
proceedings of the value adjustment board approval of the tax roll in each county
and the audit or review of procedures pursuant to s. 193.1142. In addition, to the
used by the counties to appraise property. greatest extent practicable, the department
shall study assessment roll strata by sub-
(a) The department shall, at least 30 classifications such as value groups and
days prior to the beginning of an in-depth market areas for each classification or
review in any county, notify the property stratum to be studied, to maximize the
appraiser in the county of the pending re- representativeness of ratio study samples.
view. At the request of the property ap- For purposes of this section, the depart-
praiser, the department shall consult with ment shall rely primarily on an assess-
the property appraiser regarding the clas- ment-to-sales-ratio study in conducting
sifications and strata to be studied, in or- assessment ratio studies in those classifi-
der that the review will be useful to the cations of property specified in subsection
property appraiser in evaluating his or her (3) for which there are adequate market
procedures. sales. The department shall compute the
median and the value-weighted mean for
207
Chapter 195 F.S. (2014) (excerpts)
each classification or subclassification 193.1142(1), or within 10 days after ap-
studied and for the roll as a whole. proval of the assessment roll, whichever
(d) In the conduct of these reviews, is later, the department shall complete the
review for that county and publish the de-
the department shall adhere to all stand-
ards to which the property appraisers are partment's findings. The findings must
required to adhere. include a statement of the confidence in-
terval for the median and such other
(e) The department and each proper- measures as may be appropriate for each
ty appraiser shall cooperate in the conduct classification or subclassification studied
of these reviews, and each shall make and for the roll as a whole, and related
available to the other all matters and rec- statistical and analytical details. The
ords bearing on the preparation and com- measures in the findings must be based
putation of the reviews. The property ap- on:
praisers shall provide any and all data re-
quested by the department in the conduct 1. A 95-percent level of confidence;
of the studies, including electronic data or
processing tapes. Any and all data and 2. Ratio study standards that are
samples developed or obtained by the de- generally accepted by professional ap-
partment in the conduct of the studies praisal organizations in developing a sta-
shall be confidential and exempt from the tistically valid sampling plan if a 95-
provisions of s. 119.07(1) until a presen- percent level of confidence is not attaina-
tation of the findings of the study is made ble.
to the property appraiser. After the (3)(a) Upon completion of review
presentation of the findings, the depart- pursuant to paragraph (2)(f), the depart-
ment shall provide any and all data re- ment shall publish the results of reviews
quested by a property appraiser developed conducted under this section. The results
or obtained in the conduct of the studies, must include all statistical and analytical
including tapes. Direct reimbursable costs measures computed under this section for
of providing the data shall be borne by the the real property assessment roll as a
party who requested it. Copies of existing whole, the personal property assessment
data or records, whether maintained or roll as a whole, and independently for the
required pursuant to law or rule, or data or following real property classes if the clas-
records otherwise maintained, shall be ses constituted 5 percent or more of the
submitted within 30 days from the date total assessed value of real property in a
requested, in the case of written or printed county on the previous tax roll:
information, and within 14 days from the
date requested, in the case of computer- 1. Residential property that consists
ized information. of one primary living unit, including, but
not limited to, single-family residences,
(f) Within 120 days after receipt of condominiums, cooperatives, and mobile
a county assessment roll by the executive homes.
director of the department pursuant to s.
208
Chapter 195 F.S. (2014) (excerpts)
2. Residential property that consists 1. New construction, additions, and
of two or more primary living units. deletions.
3. Agricultural, high-water recharge, 2. Changes in the value of the dol-
historic property used for commercial or lar.
certain nonprofit purposes, and other use- 3. Changes in the market value of
valued property. property other than those attributable to
4. Vacant lots. changes in the value of the dollar.
5. Nonagricultural acreage and other 4. Changes in the level of assess-
undeveloped parcels. ment.
6. Improved commercial and indus- In lieu of the statistical and analytical
trial property. measures published pursuant to paragraph
7. Taxable institutional or govern- (a), the department shall publish details
mental, utility, locally assessed railroad, concerning the computation of estimated
assessment levels and the allocation of
oil, gas and mineral land, subsurface
rights, and other real property. changes in assessed value for those coun-
ties not subject to an in-depth review.
If one of the above classes constituted
less than 5 percent of the total assessed (c) Upon publication of data and
value of all real property in a county on findings as required by this subsection,
the previous assessment roll, the depart- the department shall notify the commit-
ment may combine it with one or more tees of the Senate and of the House of
other classes of real property for purposes Representatives having oversight respon-
of assessment ratio studies or use the sibility for taxation, the appropriate prop-
weighted average of the other classes for erty appraiser, and the county commission
purposes of calculating the level of as- chair or corresponding official under a
sessment for all real property in a county. consolidated charter. Copies of the data
and findings shall be provided upon re-
The department shall also publish such
results for any subclassifications of the quest.
classes or assessment rolls it may have (4) It is declared to be the legislative
chosen to study. intent that approval of the rolls by the de-
b) If necessary for compliance with partment pursuant to s. 193.1142 and cer-
s. 1011.62, and for those counties not be- tification by the value adjustment board
ing studied in the current year, the de- pursuant to s. 193.122(1) shall not be
partment shall project value-weighted deemed to impugn the use of postcertifi-
mean levels of assessment for each coup- cation reviews to require adjustments in
ty. The department shall make its projec- the preparation of succeeding assessment
tion based upon the best information rolls to ensure that such succeeding as-
available, using professionally accepted sessment rolls do meet the constitutional
methodology, and shall separately allo- mandates of just value.
cate changes in total assessed value to:
209
Chapter 195 F.S. (2014) (excerpts)
(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 de-
termined by the appraiser under applica-
ble 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 in-
terim roll pursuant to s. 193.1145, the de-
partment shall compute assessment levels
for both the interim roll and the final ap-
proved 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.
210
Chapter 196 F.S. (2014)
CHAPTER 196 196.095 Exemption for a licensed child
EXEMPTION care facility operating in an
enterprise zone.
196.101 Exemption for totally and
196.001 Property subject to taxation. permanently disabled persons.
196.002 Legislative intent 196.111 Property appraisers may notify
196.011 Annual application required for persons entitled to homestead
exemption. exemption; publication of
196.012 Definitions. notice; costs.
196.015 Permanent residency; factual 196.121 Homestead exemptions; forms.
determination by property 196.131 Homestead exemptions; claims.
appraiser. 196.141 Homestead exemptions; duty of
196.021 Tax returns to show all property appraiser
exemptions and claims. 196.151 Homestead exemptions;
196.031 Exemption of homesteads. approval, refusal, hearings
196.041 Extent of homestead 196.161 Homestead exemptions; lien
exemptions. imposed on property of person
196.061 Rental of homestead to claiming exemption although
constitute abandonment. not a permanent resident.
196.071 Homestead exemptions; claims 196.171 Homestead exemptions; city
by members of armed forces officials
196.075 Additional homestead 196.173 Exemption for deployed
exemption for persons 65 and servicemembers.
older. 196.181 Exemption of household goods
196.081 Exemption for certain and personal effects
permanently and totally 196.183 Exemption for tangible
disabled veterans and for personal property.
surviving spouses of veterans; 196.185 Exemption of inventory
exemption for surviving
spouses of first responders who 196.192 Exemptions from ad valorem
die in the line of duty. taxation.
196.082 Discounts for disabled 196.193 Exemption applications; review
veterans. by property appraiser.
196.091 Exemption for disabled 196.194 Value adjustment board;
veterans confined to notice; hearings; appearance
wheelchairs. before the board.
211
Chapter 196 F.S. (2014)
196.195 Determining profit or nonprofit 196.1995 Economic development ad
status of applicant. valorem tax exemption.
196.196 Determining whether property 196.1996 Economic development ad
is entitled to charitable, valorem tax exemption; effect
religious, scientific, or literary of ch. 94-136
exemption. 196.1997 Ad valorem tax exemptions for
196.1961 Exemption for historic property historic properties.
used for certain commercial or 196.1998 Additional ad valorem tax
nonprofit purposes. exemptions for historic
196.197 Additional provisions for properties open to the public.
exempting property used by 196.1999 Space laboratories and carriers;
hospitals, nursing homes, and exemption
homes for special services.
196.2001 Not-for-profit sewer and water
196.1975 Exemption for property used by company property exemption.
nonprofit homes for the aged.
196.2002 Exemption for s. 501(c)(12)
196.1976 Provisions of ss. 196.197(1) or not-for-profit water and
(2) and 196.1975; severability wastewater systems
196.1977 Exemption for property used by 196.202 Property of widows, widowers,
proprietary continuing care blind persons, and persons
facilities. totally and permanently
196.1978 Affordable housing property disabled.
exemption 196.24 Exemption for disabled ex-
196.198 Educational property servicemember or surviving
exemption spouse; evidence of disability.
196.1983 Charter school exemption from 196.26 Exemption for real property
ad valorem taxes dedicated in perpetuity for
196.1985 Labor organization property conservation purposes.
exemption 196.28 Cancellation of delinquent
196.1986 Community centers exemption. taxes upon lands used for road
purposes, etc.
196.1987 Biblical history display
property exemption 196.29 Cancellation of certain taxes on
real property acquired by a
196.199 Government property county, school board, charter
exemption. school governing board, or
196.1993 Certain agreements with local community college district
governments for use of public board of trustees.
property; exemption
212
Chapter 196 F.S. (2014)
196.31 Taxes against state properties; "(2) In anticipation of implementing this
notice act, the executive director of the Department of
Revenue is authorized, and all conditions are
196.32 Executive Office of the deemed met, to adopt emergency rules under ss.
Governor; consent required to 120.536(1) and 120.54(4), Florida Statutes, for
certain assessments the purpose of making necessary changes and
preparations so that forms, methods, and data
196.001 Property subject to tax- records, electronic or otherwise, are ready and in
place if sections 3 through 9 and sections 10, 12,
ation.—Unless expressly exempted and 14 . . . of this act become law.
from taxation, the following property "(3) Notwithstanding any other provision
shall be subject to taxation in the man- of law, such emergency rules shall remain in ef-
ner provided by law: feet for 18 months after the date of adoption and
(1) All real and personal property in may be renewed during the pendency of proce-
dures to adopt rules addressing the subject of the
this state and all personal property be- emergency rules."
longing to persons residing in this state;
and 196.011 Annual application
(2) All leasehold interests in proper- required for exemption.-
ty of the United States, of the state, or any (1)(a) Every person or organization
political subdivision, municipality, agen- who, on January 1, has the legal title to
cy, authority, or other public body corpo- real or personal property, except invento-
rate of the state. ry, which is entitled by law to exemption
History.—s. 16, ch. 71-133. from taxation as a result of its ownership
and use shall, on or before March 1 of
196.002 Legislative intent. each year, file an application for exemp-
For the purposes of assessment roll tion with the county property appraiser,
recordkeeping and reporting, the exemp- listing and describing the property for
tions authorized by each provision of this which exemption is claimed and certify-
chapter shall be reported separately for ing its ownership and use. The Depart-
each category of exemption in each such ment of Revenue shall prescribe the forms
provision, both as to total value exempted upon which the application is made. Fail-
and as to the number of exemptions ure to make application, when required,
granted. on or before March 1 of any year shall
History.—s. 8, ch. 79-332; s. 3, ch. 2007- constitute a waiver of the exemption pries
339. ilege for that year, except as provided in
'Note.—Section 1, ch. 2007-339, provides subsection (7) or subsection (8).
that: 1(b) The form to apply for an ex-
"(1) The executive director of the Depart- emption under s. 196.031, s. 196.081, s.
ment of Revenue is authorized, and all condi- 196.091, s. 196.101, s. 196.173, or s.
tions are deemed met, to adopt emergency rules 196.202 must include a space for the ap-
under ss. 120.536(1) and 120.54(4), Florida Stat-
utes, for the purpose of implementing this act. plicant to list the social security number
213
Chapter 196 F.S. (2014)
of the applicant and of the applicant's literary, scientific, or charitable purposes
spouse, if any. If an applicant files a time- and the application for its exemption has
ly and otherwise complete application, met the criteria of s. 196.195, the property
and omits the required social security appraiser may accept, in lieu of the annual
numbers, the application is incomplete. In application for exemption, a statement
that event, the property appraiser shall certified under oath that there has been no
contact the applicant, who may refile a change in the ownership and use of the
complete application by April 1. Failure property.
to file a complete application by that date (5) The owner of property that re-
constitutes a waiver of the exemption ceived an exemption in the prior year, or a
privilege for that year, except as provided property owner who filed an original ap-
in subsection (7) or subsection (8). plication that was denied in the prior year
(2) However, application for ex- solely for not being timely filed, may re-
emption will not be required on public apply on a short form as provided by the
roads rights-of-way and borrow pits department. The short form shall require
owned, leased, or held for exclusive gov- the applicant to affirm that the use of the
ernmental use and benefit or on property property and his or her status as a perma-
owned and used exclusively by a munici- nent resident have not changed since the
pality for municipal or public purposes in initial application.
order for such property to be released (6)(a) Once an original application
from all ad valorem taxation. for tax exemption has been granted, in
(3) It shall not be necessary to make each succeeding year on or before Febru-
annual application for exemption on ary 1, the property appraiser shall mail a
houses of public worship, the lots on renewal application to the applicant, and
which they are located, personal property the property appraiser shall accept from
located therein or thereon, parsonages, each such applicant a renewal application
burial grounds and tombs owned by hour- on a form prescribed by the Department
es of public worship, individually owned of Revenue. Such renewal application
burial rights not held for speculation, or shall be accepted as evidence of exemp-
other such property not rented or hired out tion by the property appraiser unless he or
for other than religious or educational she denies the application. Upon denial,
purposes at any time; household goods the property appraiser shall serve, on or
and personal effects of permanent resi- before July 1 of each year, a notice setting
dents of this state; and property of the forth the grounds for denial on the appli-
state or any county, any municipality, any cant by first-class mail. Any applicant ob-
school district, or community college dis- jecting to such denial may file a petition
trict thereof. as provided for in s. 194.011(3).
(4) When any property has been de- (b) Once an original application for
termined to be fully exempt from taxation tax exemption has been granted under s.
because of its exclusive use for religious, 196.26, in each succeeding year on or be-
214
Chapter 196 F.S. (2014)
fore February 1, the property appraiser adjustment board requesting that the ex-
shall mail a renewal application to the ap- emption be granted. Such petition must be
plicant on a form prescribed by the De- filed during the taxable year on or before
partment of Revenue. The applicant must the 25th day following the mailing of the
certify on the form that the use of the notice by the property appraiser as pro-
property complies with the restrictions vided in s. 194.011(1). Notwithstanding
and requirements of the conservation the provisions of s. 194.013, such person
easement. The form shall include a state- must pay a nonrefundable fee of$15 upon
ment that the exemption granted under s. filing the petition. Upon reviewing the pe-
196.26 will not be renewed unless the ap- tition, if the person is qualified to receive
plication is returned to the property ap- the exemption and demonstrates particu-
praiser. lar extenuating circumstances judged by
(7) The value adjustment board the value adjustment board to warrant
shall grant any exemption for an other- granting the exemption, the value adjust-
wise eligible applicant if the applicant can ment board may grant the exemption for
clearly document that failure to apply by the current year.
March 1 was the result of postal error. (9)(a) A county may, at the request
(8) Any applicant who is qualified of the property appraiser and by a majori-
to receive any exemption under subsec- ty vote of its governing body, waive the
tion (1) and who fails to file an applica- requirement that an annual application or
tion by March 1, must file an application statement be made for exemption of prop-
for the exemption with the property ap- erty within the county after an initial ap-
praiser on or before the 25th day follow-
plication is made and the exemption
ing the mailing by the property appraiser granted. The waiver under this subsection
of the notices required under s. of the annual application or statement re-
194.011(1). Upon receipt of sufficient ev- quirement applies to all exemptions under
idence, as determined by the property ap- this chapter except the exemption under s.
praiser, demonstrating the applicant was 196.1995. Notwithstanding such waiver,
unable to apply for the exemption in a refiling of an application or statement
timely manner or otherwise demonstrat- shall be required when any property
ing extenuating circumstances judged by granted an exemption is sold or otherwise
the property appraiser to warrant granting disposed of, when the ownership changes
the exemption, the property appraiser may in any manner, when the applicant for
grant the exemption. If the applicant fails homestead exemption ceases to use the
property as his or her homestead, or when
to produce sufficient evidence demon-
strating the applicant was unable to apply the status of the owner changes so as to
for the exemption in a timely manner or change the exempt status of the property.
otherwise demonstrating extenuating cir- In its deliberations on whether to waive
cumstances as judged by the property ap- the annual application or statement re-
praiser, the applicant may file, pursuant to quirement, the governing body shall con-
s. 194.011(3), a petition with the value sider the possibility of fraudulent exemp-
215
Chapter 196 F.S. (2014)
tion claims which may occur due to the (b) The owner of any property
waiver of the annual application require- granted an exemption under s. 196.26
ment. The owner of any property granted shall notify the property appraiser
an exemption who is not required to file promptly whenever the use of the proper-
an annual application or statement shall ty no longer complies with the restrictions
notify the property appraiser promptly and requirements of the conservation
whenever the use of the property or the easement. If the property owner fails to so
status or condition of the owner changes notify the property appraiser and the
so as to change the exempt status of the property appraiser determines that for any
property. If any property owner fails to so year within the preceding 10 years the
notify the property appraiser and the owner was not entitled to receive the ex-
property appraiser determines that for any emption, the owner of the property is sub-
year within the prior 10 years the owner ject to taxes exempted as a result of the
was not entitled to receive such exemp- failure plus 18 percent interest per annum
tion, the owner of the property is subject and a penalty of 100 percent of the taxes
to the taxes exempted as a result of such exempted. The provisions for tax liens in
failure plus 15 percent interest per annum paragraph (a) apply to property granted an
and a penalty of 50 percent of the taxes exemption under s. 196.26.
exempted. Except for homestead exemp- (c) A county may, at the request of
tions controlled by s. 196.161, the proper- the property appraiser and by a majority
ty appraiser making such determination vote of its governing body, waive the re-
shall record in the public records of the quirement that an annual application be
county a notice of tax lien against any made for the veteran's disability discount
property owned by that person or entity in granted pursuant to s. 6(e), Art. VII of the
the county, and such property must be State Constitution after an initial applica-
identified in the notice of tax lien. Such tion is made and the discount granted.
property is subject to the payment of all The disabled veteran receiving a discount
taxes and penalties. Such lien when filed for which annual application has been
shall attach to any property, identified in waived shall notify the property appraiser
the notice of tax lien, owned by the per- promptly whenever the use of the proper-
son who illegally or improperly received ty or the percentage of disability to which
the exemption. If such person no longer the veteran is entitled changes. If a disa-
owns property in that county but owns bled veteran fails to notify the property
property in some other county or counties appraiser and the property appraiser de-
in the state, the property appraiser shall termines that for any year within the prior
record a notice of tax lien in such other 10 years the veteran was not entitled to
county or counties, identifying the proper- receive all or a portion of such discount,
ty owned by such person or entity in such the penalties and processes in paragraph
county or counties, and it shall become a (a) relating to the failure to notify the
lien against such property in such county property appraiser of ineligibility for an
or counties. exemption shall apply.
216
Chapter 196 F.S. (2014)
(d) For any exemption under s. tion (6) may be required to include social
196.101(2), the statement concerning security numbers of the applicant and the
gross income must be filed with the prop- applicant's spouse, if any, and shall in-
erty appraiser not later than March 1 of dude such information if filed for the
every year. 2001 tax year or thereafter. For counties
(e) If an exemption for which the where the annual application requirement
annual application is waived pursuant to
has been waived, property appraisers may
this subsection will be denied by the require refiling of an application to obtain
property appraiser in the absence of the such information.
refiling of the application, notification of (12) Notwithstanding subsection
an intent to deny the exemption shall be (1), if the owner of property otherwise en-
mailed to the owner of the property prior titled to a religious exemption from ad
to February 1. If the property appraiser valorem taxation fails to timely file an
fails to timely mail such notice, the appli- application for exemption, and because of
cation deadline for such property owner a misidentification of property ownership
pursuant to subsection (1) shall be ex- on the property tax roll the owner is not
tended to 28 days after the date on which properly notified of the tax obligation by
the property appraiser mails such notice. the property appraiser and the tax collec-
(10) At the option of the property tor, the owner of the property may file an
appraiser and notwithstanding any other application for exemption with the prop-
provision of this section, initial or original erty appraiser. The property appraiser
applications for homestead exemption for must consider the application, and if he or
the succeeding year may be accepted and she determines the owner of the property
granted after March 1. Reapplication on a would have been entitled to the exemp-
short form as authorized by subsection (5) tion had the property owner timely ap-
shall be required if the county has not plied, the property appraiser must grant
waived the requirement of an annual ap- the exemption. Any taxes assessed on
plication. Once the initial or original ap- such property shall be canceled, and if
plication and reapplication have been paid, refunded. Any tax certificates out-
granted, the property may qualify for the standing on such property shall be can-
exemption in each succeeding year pursu- celed and refund made pursuant to s.
ant to the provisions of subsection (6) or 197.432(11).
subsection (9). 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,
(11) For exemptions enumerated in ch. 72-276; s. 2, ch. 72-290; s. 2, ch. 72-367; s.
paragraph (1)(b), granted for the 2001 tax 1, ch. 74-2; s. 14, ch. 74-234; s. 3, ch. 74-264; s.
year and thereafter, social security num- 7, ch. 76-234; s. 1, ch. 77-102; s. 34, ch. 79-164;
bers of the applicant and the applicant's s. 17, ch. 79-334; s. 2, ch. 80-274; s. 1, ch. 81-
spouse, if any, are required and must be 219; s. 7, ch. 81-308; s. 13, ch. 82-226; s. 25, ch.
submitted to the department. Applications 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.
filed pursuant to subsection (5) or subsec- 1, ch. 89-365; s. 3, ch. 90-343; s. 155, ch. 91-
217
Chapter 196 F.S. (2014)
112; s. 4, ch. 92-32; ss. 22, 45, ch. 94-353; s. es in excess of 50 percent but less than
1471, ch. 95-147; s. 1, ch. 98-289; s. 6, ch. 2000- exclusive.
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- (4) "Use" means the exercise of any
157; s. 25, ch. 2010-5; s. 3, ch. 2011-93; s. 56, right or power over real or personal prop-
ch. 2011-151. erty incident to the ownership of the
'Note.— property.
A. Section 4, ch. 2011-93, provides that (5) "Educational institution" means
"[t]he Department of Revenue is authorized, and a federal, state, parochial, church, or pri-
all conditions are deemed met, to adopt emer- vate school, college, or university con-
gency rules pursuant to ss. 120.536(1) and
120.54, Florida Statutes, to administer the provi- ducting regular classes and courses of
sions of this act. The emergency rules shall re- study required for eligibility to certifica-
main in effect for 6 months after the rules are tion by, accreditation to, or membership
adopted and the rules may be renewed during the in the State Department of Education of
pendency of procedures to adopt permanent rules Florida, Southern Association of Colleges
addressing the subject of the emergency rules." and Schools, or the Florida Council of In-
B. Section 6, ch. 2011-93, provides that dependent Schools; a nonprofit private
"[t]his act shall take effect upon becoming a law, school the principal activity of which is
and first applies to ad valorem tax rolls for conducting regular classes and courses of
2011."
study accepted for continuing postgradu-
Note.—Former s. 192.062. ate dental education credit by a board of
196.012 Definitions.—For the the Division of Medical Quality Assur-
purpose of this chapter, the following mice; educational direct-support organiza-
terms are defined as follows, except tions created pursuant to ss. 1001.24,
where the context clearly indicates other- 1004.28, and 1004.70; facilities located
on the property of eligible entities which
wise: will become owned by those entities on a
(1) "Exempt use of property" or date certain; and institutions of higher ed-
"use of property for exempt purposes" ucation, as defined under and participat-
means predominant or exclusive use of ing in the Higher Educational Facilities
property owned by an exempt entity for Financing Act.
educational, literary, scientific, religious,
charitable, or governmental purposes, as (6) Governmental, municipal, or
defined in this chapter. public purpose or function shall be
deemed to be served or performed when
(2) "Exclusive use of property" the lessee under any leasehold interest
means use of property solely for exempt created in property of the United States,
purposes. Such purposes may include the state or any of its political subdivi-
more than one class of exempt use. lions, or any municipality, agency, spe-
(3) "Predominant use of property" cial district, authority, or other public
means use of property for exempt purpos- body corporate of the state is demonstrat-
ed to perform a function or serve a gov-
218
Chapter 196 F.S. (2014)
ernmental purpose which could properly management company of real property or
be performed or served by an appropriate a portion thereof as a convention center,
governmental unit or which is demon- visitor center, sports facility with perma-
strated to perform a function or serve a nent seating, concert hall, arena, stadium,
purpose which would otherwise be a valid park, or beach is deemed a use that serves
subject for the allocation of public funds. a governmental, municipal, or public pur-
For purposes of the preceding sentence, pose or function when access to the prop-
an activity undertaken by a lessee which erty is open to the general public with or
is permitted under the terms of its lease of without a charge for admission. If proper-
real property designated as an aviation ar- ty deeded to a municipality by the United
ea on an airport layout plan which has States is subject to a requirement that the
been approved by the Federal Aviation Federal Government, through a schedule
Administration and which real property is established by the Secretary of the Interi-
used for the administration, operation, or, determine that the property is being
business offices and activities related spe- maintained for public historic preserva-
cifically thereto in connection with the tion, park, or recreational purposes and if
conduct of an aircraft full service fixed those conditions are not met the property
base operation which provides goods and will revert back to the Federal Govern-
services to the general aviation public in ment, then such property shall be deemed
the promotion of air commerce shall be to serve a municipal or public purpose.
deemed an activity which serves a gov- The term "governmental purpose" also
ernmental, municipal, or public purpose includes a direct use of property on feder-
or function. Any activity undertaken by a al lands in connection with the Federal
lessee which is permitted under the terms Government's Space Exploration Pro-
of its lease of real property designated as gram or spaceport activities as defined in
a public airport as defined in s. s. 212.02(22). Real property and tangible
332.004(14) by municipalities, agencies, personal property owned by the Federal
special districts, authorities, or other pub- Government or Space Florida and used
lic bodies corporate and public bodies for defense and space exploration purpos-
politic of the state, a spaceport as defined es or which is put to a use in support
in s. 331.303, or which is located in a thereof shall be deemed to perform an es-
deepwater port identified in s. sential national governmental purpose and
403.021(9)(b) and owned by one of the shall be exempt. "Owned by the lessee"
foregoing governmental units, subject to a as used in this chapter does not include
leasehold or other possessory interest of a personal property, buildings, or other real
nongovernmental lessee that is deemed to property improvements used for the ad-
perform an aviation, airport, aerospace, ministration, operation, business offices
maritime, or port purpose or operation and activities related specifically thereto
shall be deemed an activity that serves a in connection with the conduct of an air-
governmental, municipal, or public pur- craft full service fixed based operation
pose. The use by a lessee, licensee, or which provides goods and services to the
219
Chapter 196 F.S. (2014)
general aviation public in the promotion (9) "Nursing home" or "home for
of air commerce provided that the real special services" means an institution
property is designated as an aviation area which possesses a valid license under
on an airport layout plan approved by the chapter 400 on January 1 of the year for
Federal Aviation Administration. For which exemption from ad valorem taxa-
purposes of determination of "owner- tion is requested.
ship," buildings and other real property (10) "Gross income" means all in-
improvements which will revert to the come from whatever source derived, in-
airport authority or other governmental eluding, but not limited to, the following
unit upon expiration of the term of the items, whether actually owned by or re-
lease shall be deemed "owned" by the ceived by, or not received by but availa-
governmental unit and not the lessee. ble to, any person or couple: earned in-
Providing two-way telecommunications come, income from investments, gains
services to the public for hire by the use derived from dealings in property, inter-
of a telecommunications facility, as de- est, rents, royalties, dividends, annuities,
fined in s. 364.02(14), and for which a income from retirement plans, pensions,
certificate is required under chapter 364 trusts, estates and inheritances, and direct
does not constitute an exempt use for pur- and indirect gifts. Gross income specifi-
poses of s. 196.199, unless the telecom- cally does not include payments made for
munications services are provided by the the medical care of the individual, return
operator of a public-use airport, as de- of principal on the sale of a home, social
fined in s. 332.004, for the operator's security benefits, or public assistance
provision of telecommunications services payments payable to the person or as-
for the airport or its tenants, concession- signed to an organization designated spe-
aires, or licensees, or unless the telecom- cifically for the support or benefit of that
munications services are provided by a
person.
public hospital.
(11) "Totally and permanently disa-
(7) "Charitable purpose" means a
bled person" means a person who is cur-
function or service which is of such a rently certified by two licensed physicians
community service that its discontinuance of this state who are professionally unre-
could legally result in the allocation of lated, by the United States Department of
public funds for the continuance of the Veterans Affairs or its predecessor, or by
function or service. It is not necessary that the Social Security Administration, to be
public funds be allocated for such func- totally and permanently disabled.
tion or service but only that any such al-
location would be legal. (12) "Couple" means a husband and
wife legally married under the laws of any
(8) "Hospital" means an institution state or territorial possession of the Unit-
which possesses a valid license granted ed States or of any foreign country.
under chapter 395 on January 1 of the
year for which exemption from ad val- (13) "Real estate used and owned as
orem taxation is requested. a homestead" means real property to the
220
Chapter 196 F.S. (2014)
extent provided in s. 6(a), Art. VII of the organization; provided that such business
State Constitution, but less any portion or organization office first begins opera-
thereof used for commercial purposes, tion on a site clearly separate from any
with the title of such property being rec- other commercial or industrial operation
orded in the official records of the county owned by the same business or organiza-
in which the property is located. Property tion.
rented for more than 6 months is pre- (b) Any business or organization lo-
sumed to be used for commercial purpos- cated in an enterprise zone or Brownfield
es. area that first begins operation on a site
(14) "New business" means: clearly separate from any other commer-
(a)1. A business or organization es- cial or industrial operation owned by the
tablishing 10 or more new jobs to employ same business or organization.
10 or more full-time employees in this (c) A business or organization that
state, paying an average wage for such is situated on property annexed into a
new jobs that is above the average wage municipality and that, at the time of the
in the area, which principally engages in annexation, is receiving an economic de-
any one or more of the following opera- velopment ad valorem tax exemption
tions: from the county under s. 196.1995.
a. Manufactures, processes, corn- (15) "Expansion of an existing
pounds, fabricates, or produces for sale business" means:
items of tangible personal property at a (a)1. A business or organization es-
fixed location and which comprises an in- tablishing 10 or more new jobs to employ
dustrial or manufacturing plant; or 10 or more full-time employees in this
b. Is a target industry business as state, paying an average wage for such
defined in s. 288.106(2)(q); new jobs that is above the average wage
2. A business or organization estab- in the area, which principally engages in
lishing 25 or more new jobs to employ 25 any of the operations referred to in sub-
or more full-time employees in this state, paragraph (14)(a)1.; or
the sales factor of which, as defined by s. 2. A business or organization estab-
220.15(5), for the facility with respect to lishing 25 or more new jobs to employ 25
which it requests an economic develop- or more full-time employees in this state,
went ad valorem tax exemption is less the sales factor of which, as defined by s.
than 0.50 for each year the exemption is 220.15(5), for the facility with respect to
claimed; or which it requests an economic develop-
3. An office space in this state ment ad valorem tax exemption is less
owned and used by a business or organi- than 0.50 for each year the exemption is
zation newly domiciled in this state; pro- claimed; provided that such business in-
vided such office space houses 50 or more creases operations on a site located within
full-time employees of such business or the same county, municipality, or both
221
Chapter 196 F.S. (2014)
colocated with a commercial or industrial tive duty or state active duty, a member of
operation owned by the same business or the Florida National Guard, or a member
organization under common control with of the United States Reserve Forces.
the same business or organization, result- History.-s. 1, ch. 71-133; s. 1, ch. 72-367;
ing in a net increase in employment of not s. 1, ch. 73-340; s. 14, ch. 74-234; s. 13, ch. 76-
less than 10 percent or an increase in pro- 234; s. 1, ch. 77-447; s. 6, ch. 80-163; s. 1, ch.
ductive output or sales of not less than 10 80-347; s. 2, ch. 81-219; s. 85, ch. 81-259; s. 9,
percent. 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;
(b) Any business or organization lo- s. 1, ch. 91-196; s. 3, ch. 92-167; s. 58, ch. 92-
cated in an enterprise zone or brownfield 289; s. 9, ch. 93-132; s. 3, ch. 93-233; s. 61, ch.
area that increases operations on a site lo-
93-268; s. 67, ch. 94-136; ss. 59, 66, ch. 94-353;
cated within the same zone or area colo- 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,
cated with a commercial or industrial op- ch. 99-251; s. 11, ch. 99-256; s. 29, ch. 2001-79;
eration owned by the same business or s. 2, ch. 2002-183; s. 907, ch. 2002-387; s. 20,
organization under common control with ch. 2003-32; s. 1, ch. 2005-42; s. 20, ch. 2005-
the same business or organization. 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-
(16) "Permanent resident" means a 227; s. 54, ch. 2011-36; s. 31, ch. 2011-64; s. 1,
person who has established a permanent ch. 2011-182; s. 20, ch. 2012-5; s. 4, ch. 2013-
residence as defined in subsection (17). 77.
(17) "Permanent residence" means 196.015 Permanent residen-
that place where a person has his or her
cy; factual determination by prop-
true, fixed, and permanent home and y
principal establishment to which, when- erty appraiser.-Intention to establish
ever absent, he or she has the intention of a permanent residence in this state is a
returning. A person may have only one factual determination to be made, in the
permanent residence at a time; and, once first instance, by the property appraiser.
a permanent residence is established in a Although any one factor is not conclusive
foreign state or country, it is presumed to of the establishment or nonestablishment
continue until the person shows that a of permanent residence, the following are
change has occurred. relevant factors that may be considered by
the property appraiser in making his or
(18) "Enterprise zone" means an ar- her determination as to the intent of a per-
ea designated as an enterprise zone pursu- son claiming a homestead exemption to
ant to s. 290.0065. This subsection ex- establish a permanent residence in this
pires on the date specified in s. 290.016 state:
for the expiration of the Florida Enter-
prise Zone Act. (1) A formal declaration of domicile
by the applicant recorded in the public
(19) "Ex-servicemember" means records of the county in which the exemp-
any person who has served as a member tion is being sought.
of the United States Armed Forces on ac-
222
Chapter 196 F.S. (2014)
(2) Evidence of the location where 196.021 Tax returns to show
the applicant's dependent children are all exemptions and claims.—In mak-
registered for school. ing tangible personal property tax returns
(3) The place of employment of the under this chapter it shall be the duty of
applicant. the taxpayer to completely disclose and
(4) The previous permanent resi- claim any and all lawful or constitutional
dency by the applicant in a state other exemptions from taxation to which the
than Florida or in another country and the taxpayer may be entitled or which he or
date non-Florida residency was terminat- she may desire to claim in respect to tax-
ed. able tangible personal property. The fail-
ure to disclose and include such exemp-
(5) Proof of voter registration in this tions, if any, in a tangible personal prop-
state with the voter information card ad- erty tax return made under this chapter
dress of the applicant, or other official shall be deemed a waiver of the same on
correspondence from the supervisor of the part of the taxpayer and no such ex-
elections providing proof of voter regis- emption or claim thereof shall thereafter
tration, matching the address of the physi- be allowed for that tax year.
cal location where the exemption is being
History.—s. 14, ch. 20723, 1941; ss. 1, 2,
sought. ch. 69-55; s. 991, ch. 95-147.
(6) A valid Florida driver license is- Note.—Formers. 200.15.
sued under s. 322.18 or a valid Florida
identification card issued under s. 322.051 196.031 Exemption of home-
and evidence of relinquishment of driver steads.—
licenses from any other states. (1)(a) A person who, on January 1,
(7) Issuance of a Florida license tag has the legal title or beneficial title in eq-
on any motor vehicle owned by the appli- uity to real property in this state and who
cant. in good faith makes the property his or
(8) The address as listed on federal her permanent residence or the permanent
income tax returns filed by the applicant. residence of another or others legally or
naturally dependent upon him or her, is
(9) The location where the appli- entitled to an exemption from all taxation,
cant's bank statements and checking ac- except for assessments for special bene-
counts are registered. fits, up to the assessed valuation of
(10) Proof of payment for utilities at $25,000 on the residence and contiguous
the property for which permanent resi- real property, as defined in s. 6, Art. VII
dency is being claimed. of the State Constitution. Such title may
History.—s. 2, ch. 81-219; s. 990, ch. 95- be held by the entireties, jointly, or in
147; s. 8, ch. 2006-312; s. 3, ch. 2009-135. common with others, and the exemption
may be apportioned among such of the
owners as reside thereon, as their respec-
223
Chapter 196 F.S. (2014)
tive interests appear. If only one of the stockholders or members; and the term
owners of an estate held by the entireties "tenant-stockholder or member" means an
or held jointly with the right of survivor- individual who is entitled, solely by rea-
ship resides on the property, that owner is son of his or her ownership of stock or
allowed an exemption of up to the as- membership in a cooperative corporation,
sessed valuation of $25,000 on the resi- as evidenced in the official records of the
dence and contiguous real property. How- office of the clerk of the circuit court of
ever, an exemption of more than $25,000 the county in which the apartment build-
is not allowed to any one person or on any ing is located, to occupy for dwelling
one dwelling house, except that an ex- purposes an apartment in a building
emption up to the assessed valuation of owned by such corporation or to occupy
$25,000 may be allowed on each apart- for dwelling purposes a mobile home
ment or mobile home occupied by a ten- which is on or a part of a cooperative unit.
ant-stockholder or member of a coopera- A corporation leasing land for a term of
tive corporation and on each condomini- 98 years or more for the purpose of main-
urn parcel occupied by its owner. Except taining and operating a cooperative there-
for owners of an estate held by the entire- on shall be deemed the owner for purpos-
ties or held jointly with the right of survi- es of this exemption.
vorship, the amount of the exemption may (3) The exemption provided in this
not exceed the proportionate assessed section does not apply with respect to the
valuation of all owners who reside on the assessment roll of a county unless and un-
property. Before such exemption may be til the roll of that county has been ap-
granted, the deed or instrument shall be proved by the executive director pursuant
recorded in the official records of the to s. 193.1142.
county in which the property is located.
The property appraiser may request the (4) The exemption provided in this
applicant to provide additional ownership section applies only to those parcels clas-
documents to establish title. sified and assessed as owner-occupied
residential property or only to the portion
(b) Every person who qualifies to of property so classified and assessed.
receive the exemption provided in para-
graph (a) is entitled to an additional ex- (5) A person who is receiving or
emption of up to $25,000 on the assessed claiming the benefit of an ad valorem tax
valuation greater than $50,000 for all lev- exemption or a tax credit in another state
ies other than school district levies. where permanent residency is required as
a basis for the granting of that ad valorem
(2) As used in subsection (1), the tax exemption or tax credit is not entitled
term "cooperative corporation" means a to the homestead exemption provided by
corporation, whether for profit or not for this section. This subsection does not ap-
profit, organized for the purpose of own- ply to a person who has the legal or equi-
ing, maintaining, and operating an apart- table title to real estate in Florida and
ment building or apartment buildings or a maintains thereon the permanent resi-
mobile home park to be occupied by its
224
Chapter 196 F.S. (2014)
dence of another legally or naturally de- 308; s. 11, ch. 82-208; ss. 24, 80, ch. 82-226; s.
pendent upon the owner. 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-
(6) When homestead property is 353; s. 1473, ch. 95-147; s. 2, ch. 2001-204; s.
damaged or destroyed by misfortune or 908, ch. 2002-387; s. 2, ch. 2006-311; s. 6, ch.
calamity and the property is uninhabitable 2007-339; s. 8, ch. 2008-173; s. 1, ch. 2010-176;
on January 1 after the damage or destruc- s. 2, ch. 2012-57; s. 17, ch. 2012-193; s. 8, ch.
tion occurs, the homestead exemption 2013-72.
may be granted if the property is other- 'Note.-Section 1, ch. 2007-339, provides
wise qualified and if the property owner that:
notifies the property appraiser that he or "(1) The executive director of the Depart-
she intends to repair or rebuild the proper- ment of Revenue is authorized, and all condi-
tions are deemed met, to adopt emergency rules
ty and live in the property as his or her
under ss. 120.536(1) and 120.54(4), Florida Stat-
primary residence after the property is re- utes, for the purpose of implementing this act.
paired or rebuilt and does not claim a
"(2) In anticipation of implementing this
homestead exemption on any other prop- act, the executive director of the Department of
erty or otherwise violate this section. Revenue is authorized, and all conditions are
Failure by the property owner to corn- deemed met, to adopt emergency rules under ss.
mence the repair or rebuilding of the 120.536(1) and 120.54(4), Florida Statutes, for
homestead property within 3 years after the purpose of making necessary changes and
January 1 following the property's dam- preparations so that forms, methods, and data
records, electronic or otherwise, are ready and in
age or destruction constitutes abandon- place if sections 3 through 9 and sections 10, 12,
ment of the property as a homestead. Af- and 14 . . . of this act become law.
ter the 3-year period, the expiration, lapse, "(3) Notwithstanding any other provision
nonrenewal, or revocation of a building of law, such emergency rules shall remain in ef-
permit issued to the property owner for feet for 18 months after the date of adoption and
such repairs or rebuilding also constitutes may be renewed during the pendency of proce-
abandonment of the property as home- dures to adopt rules addressing the subject of the
stead. emergency rules."
2(7) Unless the homestead property Note.-Section 13, ch. 2008-173, provides
that:
is totally exempt from ad valorem taxa-
tion, the exemptions provided in Para- "(1) The executive director of the Depart-
graphs (1)(a) and (b) shall be applied be- ment of Revenue is authorized, and all condi-
tions are deemed met, to adopt emergency rules
fore other homestead exemptions, which under ss. 120.536(1) and 120.54(4), Florida Stat-
shall then be applied in the order that re- utes, for the purpose of implementing this act.
sults in the lowest taxable value. "(2) Notwithstanding any other provision
History.-ss. 1, 2, ch. 17060, 1935; CGL of law, such emergency rules shall remain in ef-
1936 Supp. 897(2); s. 1, ch. 67-339; ss. 1, 2, ch. feet for 18 months after the date of adoption and
69-55; ss. 1, 3, ch. 71-309; s. 1, ch. 72-372; s. 1, may be renewed during the pendency of proce-
ch. 72-373; s. 9, ch. 74-227; s. 1, ch. 74-264; s. dures to adopt rules addressing the subject of the
1, ch. 77-102; s. 3, ch. 79-332; s. 4, ch. 80-261; emergency rules."
s. 10, ch. 80-274; s. 3, ch. 81-219; s. 9, ch. 81- Note.-Former s. 192.12.
225
Chapter 196 F.S. (2014)
196.041 Extent of homestead in such real property is based upon an in-
exemptions.— strument granting to him or her a benefi-
cial interest for life, such interest being
(1) Vendees in possession of real es- hereby declared to be "equitable title to
tate under bona fide contracts to purchase real estate," as that term is employed in s.
when such instruments, under which they 6, Art. VII of the State Constitution; and
claim title, are recorded in the office of such person shall be entitled to the home-
the clerk of the circuit court where said stead tax exemption irrespective of
properties lie, and who reside thereon in whether such interest was created prior or
good faith and make the same their per- subsequent to the effective date of this
manent residence; persons residing on re- act.
al estate by virtue of dower or other es-
tates therein limited in time by deed, will, History.—s. 2, ch. 17060, 1935; CGL 1936
Supp. 897(3); s. 1, ch. 65-281; s. 2, ch. 67-339;
jointure, or settlement; and lessees own- ss. 1, 2, ch. 69-55; s. 1, ch. 69-68; s. 1, ch. 73-
ing the leasehold interest in a bona fide 201; s. 1, ch. 78-324; s. 35, ch. 79-164; s. 4, ch.
lease having an original term of 98 years 81-219; s. 35, ch. 94-353; s. 1474, ch. 95-147.
or more in a residential parcel or in a con- Note.—Former s. 192.13.
dominium parcel as defined in chapter
718, or persons holding leases of 50 years 196.061 Rental of homestead
or more, existing prior to June 19, 1973, to constitute abandonment.—
for the purpose of homestead exemptions
from ad valorem taxes and no other pur- (1) The rental of all or substantially
pose, shall be deemed to have legal or all of a dwelling previously claimed to be
beneficial and equitable title to said prop- a homestead for tax purposes shall consti-
erty. In addition, a tenant-stockholder or tute the abandonment of such dwelling as
member of a cooperative apartment cor- a homestead, and the abandonment con-
poration who is entitled solely by reason times until the dwelling is physically oc-
of ownership of stock or membership in cupied by the owner. However, such
the corporation to occupy for dwelling abandonment of the homestead after Jan-
purposes an apartment in a building uary 1 of any year does not affect the
owned by the corporation, for the purpose homestead exemption for tax purposes for
of homestead exemption from ad valorem that particular year unless the property is
taxes and for no other purpose, is deemed rented for more than 30 days per calendar
to have beneficial title in equity to said year for 2 consecutive years.
apartment and a proportionate share of the (2) This section does not apply to a
land on which the building is situated. member of the Armed Forces of the Unit-
(2) A person who otherwise quali- ed States whose service is the result of a
fees by the required residence for the mandatory obligation imposed by the fed-
homestead tax exemption provided in s. eral Selective Service Act or who volun-
196.031 shall be entitled to such exemp- teers for service as a member of the
tion where the person's possessory right Armed Forces of the United States.
Moreover, valid military orders transfer-
226
Chapter 196 F.S. (2014)
ring such member are sufficient to main- of the United States Internal Revenue
tain permanent residence for the purpose Code, of all members of a household.
of s. 196.015 for the member and his or (2) In accordance with s. 6(d), Art.
her spouse. VII of the State Constitution, the board of
History.—s. 1, ch. 59-270; s. 1, ch. 67-459; county commissioners of any county or
ss. 1, 2, ch. 69-55; s. 5, ch. 95-404; s. 8, ch. 96- the governing authority of any munici-
397; s. 3, ch. 2010-182; s. 18, ch. 2012-193; s. 1, pality may adopt an ordinance to allow
ch. 2013-64. either or both of the following additional
Note.—Former s. 192.141. homestead exemptions:
196.071 Homestead exemp- (a) Up to $50,000 for any person
tions; claims by members of who has the legal or equitable title to real
armed forces.—Every person who is estate and maintains thereon the perma-
entitled to homestead exemption in this nent residence of the owner, who has at-
state and who is serving in any branch of tained age 65, and whose household in-
the Armed Forces of the United States, come does not exceed $20,000; or
shall file a claim for such exemption as (b) The amount of the assessed val-
required by law, either in person, or, if by ue of the property for any person who has
reason of such service he or she is unable the legal or equitable title to real estate
to file such claim in person he or she may with a just value less than $250,000 and
file such claim through his or her next of has maintained thereon the permanent res-
kin or through any other person he or she idence of the owner for at least 25 years,
may duly authorize in writing to file such who has attained age 65, and whose
claim. household income does not exceed the in-
History.—s. 1, ch. 28199, 1953; ss. 1, 2, ch. come limitation prescribed in paragraph
69-55; s. 992, ch. 95-147. (a), as calculated in subsection (3).
Note.—Former s. 192.161. (3) Beginning January 1, 2001, the
$20,000 income limitation shall be ad-
196.075 Additional home- justed annually, on January 1, by the per-
stead exemption for persons 65 centage change in the average cost-of-
and older.— living index in the period January 1
through December 31 of the immediate
(1) As used in this section, the term: prior year compared with the same period
(a) "Household" means a person or for the year prior to that. The index is the
group of persons living together in a room average of the monthly consumer-price-
or group of rooms as a housing unit, but index figures for the stated 12-month pe-
the term does not include persons board- riod, relative to the United States as a
ing in or renting a portion of the dwelling. whole, issued by the United States De-
(b) "Household income" means the partment of Labor.
adjusted gross income, as defined in s. 62
227
Chapter 196 F.S. (2014)
(4) An ordinance granting an addi- (5) The department must require by
tional homestead exemption as authorized rule that the filing of the statement be
by this section must meet the following supported by copies of any federal in-
requirements: come tax returns for the prior year, any
(a) It must be adopted under the wage and earnings statements (W-2
procedures for adoption of a nonemergen- forms), any request for an extension of
cy ordinance specified in chapter 125 by a time to file returns, and any other docu-
board of county commissioners or chapter ments it finds necessary, for each member
of the household, to be submitted for in-
166 by a municipal governing authority,
except that the exemption authorized by spection by the property appraiser. The
paragraph (2)(b) must be authorized by a taxpayer's sworn statement shall attest to
super majority (a majority plus one) vote the accuracy of the documents and grant
permission to allow review of the docu-
of the members of the governing body of
the county or municipality granting such ments if requested by the property ap-
exemption. praiser. Submission of supporting docu-
mentation is not required for the renewal
(b) It must specify that the exemp- of an exemption under this section unless
tion applies only to taxes levied by the the property appraiser requests such doc-
unit of government granting the exemp- umentation. Once the documents have
tion. Unless otherwise specified by the been inspected by the property appraiser,
county or municipality, this exemption they shall be returned to the taxpayer or
will apply to all tax levies of the county or otherwise destroyed. The property ap-
municipality granting the exemption, in- praiser is authorized to generate random
eluding dependent special districts and audits of the taxpayers' sworn statements
municipal service taxing units. to ensure the accuracy of the household
(c) It must specify the amount of the income reported. If so selected for audit, a
exemption, which may not exceed the ap- taxpayer shall execute Internal Revenue
plicable amount specified in subsection Service Form 8821 or 4506, which au-
(2). If the county or municipality specifies thorizes the Internal Revenue Service to
a different exemption amount for depend- release tax information to the property
ent special districts or municipal service appraiser's office. All reviews conducted
taxing units, the exemption amount must in accordance with this section shall be
be uniform in all dependent special dis- completed on or before June 1. The prop-
tricts or municipal service taxing units erty appraiser may not grant or renew the
within the county or municipality. exemption if the required documentation
(d) It must require that a taxpayer requested is not provided.
claiming the exemption annually submit (6) The board of county commis-
to the property appraiser, not later than sioners or municipal governing authority
March 1, a sworn statement of household must deliver a copy of any ordinance
income on a form prescribed by the De- adopted under this section to the property
partment of Revenue. appraiser no later than December 1 of the
228
Chapter 196 F.S. (2014)
year prior to the year the exemption will clerical mistake or omission by the prop-
take effect. If the ordinance is repealed, erty appraiser, the person who improperly
the board of county commissioners or received the exemption may not be as-
municipal governing authority shall notify sessed a penalty and interest. Before any
the property appraiser no later than De- such lien may be filed, the owner must be
cember 1 of the year prior to the year the given 30 days within which to pay the
exemption expires. taxes, penalties, and interest. Such a lien
(7) Those persons entitled to the is subject to the procedures and provi-
homestead exemption in s. 196.031 may sions set forth in s. 196.161(3).
apply for and receive an additional home- History.—s. 1, ch. 99-341; s. 1, ch. 2002-52;
stead exemption as provided in this sec- s. 1, ch. 2007-4; s. 26, ch. 2010-5; s. 1, ch. 2012
tion. Receipt of the additional homestead 57; s. 9, ch. 2013-72; s. 27, ch. 2014-17.
exemption provided for in this section 196.081 Exemption for cer-
shall be subject to the provisions of ss. taro permanently and totally disa-
196.131 and 196.161, if applicable.
bled veterans and for surviving
(8) If title is held jointly with right spouses of veterans; exemption for
of survivorship, the person residing on the
property and otherwise qualifying may surviving spouses of first respond-
receive the entire amount of the additional ers who die in the line of duty.—
homestead exemption. (1) Any real estate that is owned
(9) If the property appraiser deter- and used as a homestead by a veteran who
mines that for any year within the imme- was honorably discharged with a service-
diately previous 10 years a person who connected total and permanent disability
was not entitled to the additional home- and for whom a letter from the United
stead exemption under this section was States Government or United States De-
granted such an exemption, the property partment of Veterans Affairs or its prede-
appraiser shall serve upon the owner a no- cessor has been issued certifying that the
tice of intent to record in the public rec- veteran is totally and permanently disa-
ords of the county a notice of tax lien bled is exempt from taxation, if the veter-
against any property owned by that per- an is a permanent resident of this state on
son in the county, and that property must January 1 of the tax year for which ex-
be identified in the notice of tax lien. Any emption is being claimed or was a perma-
property that is owned by the taxpayer nent resident of this state on January 1 of
and is situated in this state is subject to the year the veteran died.
the taxes exempted by the improper (2) The production by a veteran or
homestead exemption, plus a penalty of the spouse or surviving spouse of a letter
50 percent of the unpaid taxes for each of total and permanent disability from the
year and interest at a rate of 15 percent United States Government or United
per annum. However, if such an exemp- States Department of Veterans Affairs or
tion is improperly granted as a result of a its predecessor before the property ap-
229
Chapter 196 F.S. (2014)
praiser of the county in which property of prima facie evidence that the surviving
the veteran lies is prima facie evidence of spouse is entitled to the exemption.
the fact that the veteran or the surviving (b) The tax exemption carries over
spouse is entitled to the exemption. to the benefit of the veteran's surviving
(3) If the totally and permanently spouse as long as the spouse holds the le-
disabled veteran predeceases his or her gal or beneficial title to the homestead,
spouse and if, upon the death of the veter- permanently resides thereon as specified
an, the spouse holds the legal or benefi- in s. 196.031, and does not remarry. If the
cial title to the homestead and permanent- surviving spouse sells the property, an ex-
ly resides thereon as specified in s. emption not to exceed the amount granted
196.031, the exemption from taxation car- under the most recent ad valorem tax roll
ries over to the benefit of the veteran's may be transferred to his or her new resi-
spouse until such time as he or she remar- dence as long as it is used as his or her
ries or sells or otherwise disposes of the primary residence and he or she does not
property. If the spouse sells the property, remarry.
an exemption not to exceed the amount (5) An applicant for the exemption
granted from the most recent ad valorem under this section may apply for the ex-
tax roll may be transferred to his or her emption before receiving the necessary
new residence, as long as it is used as his documentation from the United States
or her primary residence and he or she Government or the United States Depart-
does not remarry. ment of Veterans Affairs or its predeces-
(4) Any real estate that is owned sor. Upon receipt of the documentation,
and used as a homestead by the surviving the exemption shall be granted as of the
spouse of a veteran who died from ser- date of the original application, and the
vice-connected causes while on active du- excess taxes paid shall be refunded. Any
ty as a member of the United States refund of excess taxes paid shall be lirn-
Armed Forces and for whom a letter from ited to those paid during the 4-year period
the United States Government or United of limitation set forth in s. 197.182(1)(e).
States Department of Veterans Affairs or (6) Any real estate that is owned
its predecessor has been issued certifying and used as a homestead by the surviving
that the veteran who died from service- spouse of a first responder who died in
connected causes while on active duty is the line of duty while employed by the
exempt from taxation if the veteran was a state or any political subdivision of the
permanent resident of this state on Janu- state, including authorities and special
ary 1 of the year in which the veteran districts, and for whom a letter from the
died. state or appropriate political subdivision
(a) The production of the letter by of the state, or other authority or special
the surviving spouse which attests to the district, has been issued which legally
veteran's death while on active duty is recognizes and certifies that the first re-
sponder died in the line of duty while em-
230
Chapter 196 F.S. (2014)
ployed as a first responder is exempt from c. While responding to a hazardous
taxation if the first responder and his or material emergency;
her surviving spouse were permanent res- d. While performing rescue activity;
idents of this state on January 1 of the
year in which the first responder died. e. While providing emergency med-
ical services;
(a) The production of the letter by
the surviving spouse which attests to the f. While performing disaster relief
first responder's death in the line of duty activity;
is prima facie evidence that the surviving g. While otherwise engaging in
spouse is entitled to the exemption. emergency response activity; or
(b) The tax exemption applies as h. While engaging in a training ex-
long as the surviving spouse holds the le- ercise related to any of the events or ac-
gal or beneficial title to the homestead, tivities enumerated in this subparagraph if
permanently resides thereon as specified the training has been authorized by the
in s. 196.031, and does not remarry. If the employing entity.
surviving spouse sells the property, an ex- A heart attack or stroke that causes
emption not to exceed the amount granted death or causes an injury resulting in
under the most recent ad valorem tax roll death must occur within 24 hours after an
may be transferred to his or her new resi- event or activity enumerated in this sub-
dence if it is used as his or her primary paragraph and must be directly and prox-
residence and he or she does not remarry. imately caused by the event or activity in
(c) As used in this subsection only, order to be considered as having occurred
and not applicable to the payment of ben- in the line of duty.
efits under s. 112.19 or s. 112.191, the History.—s. 1, ch. 57-778; s. 1, ch. 65-193;
term: ss. 1, 2, ch. 69-55; s. 2, ch. 71-133; s. 1, ch. 76-
1. "First responder" means a law en- 163; s. 1, ch. 77-102; s. 1, ch. 83-71; s. 10, ch.
forcement officer or correctional officer 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.
as defined in s. 943.10, a firefighter as de- 19, ch. 2012-193; s. 93, ch. 2013-183.
fined in s. 633.102, or an emergency med-
Note.—Former s. 192.111.
ical technician or paramedic as defined in
s. 401.23 who is a full-time paid employ- 196.082 Discounts for disa-
ee, part-time paid employee, or unpaid bled veterans.—
volunteer.
2. "In the line of duty" means: (1) Each veteran who is age 65 or
older and is partially or totally permanent-
a. While engaging in law enforce- ly disabled shall receive a discount from
ment; the amount of the ad valorem tax other-
b. While performing an activity re- wise owed on homestead property that the
lating to fire suppression and prevention; veteran owns and resides in if:
231
Chapter 196 F.S. (2014)
(a) The disability was combat- July 1 of the year for which the applica-
related; and tion was filed. The applicant may reapply
(b) The veteran was honorably dis- for the discount in a subsequent year us-
charged upon separation from military ing the procedure in this section. All noti-
service. fications must specify the right to appeal
to the value adjustment board and the
(2) The discount shall be in a per- procedures to follow in obtaining such an
centage equal to the percentage of the appeal under s. 196.193(5).
veteran's permanent, service-connected
disability as determined by the United (5) The property appraiser shall ap-
States Department of Veterans Affairs. ply the discount by reducing the taxable
value before certifying the tax roll to the
(3) To qualify for the discount tax collector.
granted under this section, an applicant
must submit to the county property ap- (a) The property appraiser shall first
praiser by March 1: ascertain all other applicable exemptions,
including exemptions provided pursuant
(a) An official letter from the United to local option, and deduct all other ex-
States Department of Veterans Affairs emptions from the assessed value.
which states the percentage of the veter-
an's service-connected disability and evi- (b) The percentage discount portion
Bence that reasonably identifies the disc- of the remaining value which is attributa-
bility as combat-related; ble to service-connected disabilities shall
be subtracted to yield the discounted tax-
(b) A copy of the veteran's honora- able value.
ble discharge; and
(c) The resulting taxable value shall
(c) Proof of age as of January 1 of be included in the certification for use by
the year to which the discount will apply. taxing authorities in setting millage.
Any applicant who is qualified to re- (d) The property appraiser shall
ceive a discount under this section and place the discounted amount on the tax
who fails to file an application by March roll when it is extended.
1 may file an application for the discount
and may file, pursuant to s. 194.011(3), a (6) An applicant for the discount
petition with the value adjustment board under this section may apply for the dis-
requesting that the discount be granted. count before receiving the necessary doc-
Such application and petition shall be umentation from the United States De-
subject to the same procedures as for ex- partment of Veterans Affairs or its prede-
emptions set forth in s. 196.011(8). cessor. Upon receipt of the documenta-
tion, the discount shall be granted as of
(4) If the property appraiser denies the date of the original application, and
the request for a discount, the appraiser the excess taxes paid shall be refunded.
must notify the applicant in writing, stat- Any refund of excess taxes paid shall be
ing the reasons for denial, on or before limited to those paid during the 4-year pe-
232
Chapter 196 F.S. (2014)
riod of limitation set forth in s. domicile or until such time as he or she
197.182(1)(e). remarries or sells or otherwise disposes of
History.—s. 1, ch. 2007-36; s. 20, ch. 2012-193; the property.
s. 10, ch. 2013-72. (4) An applicant for the exemption
ex-
196.091 Exemption for disc- under this section may apply for the ex-
emption before receiving the necessary
bled veterans confined to wheel- documentation from the United States
chairs.— Government or the United States Depart-
(1) Any real estate used and owned ment of Veterans Affairs or its predeces-
as a homestead by an ex-servicemember sor. Upon receipt of the documentation,
who has been honorably discharged with the exemption shall be granted as of the
a service-connected total disability and date of the original application, and the
who has a certificate from the United excess taxes paid shall be refunded. Any
States Government or United States De- refund of excess taxes paid shall be lim-
partment of Veterans Affairs or its prede- ited to those paid during the 4-year period
cessor, or its successors, certifying that of limitation set forth in s. 197.182(1)(e).
the ex-servicemember is receiving or has History.—s. 1, ch. 57-761; s. 2, ch. 65-193;
received special pecuniary assistance due 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.
to disability requiring specially adapted
housing and required to use a wheelchair 93-268; s. 993, ch. 95-147; s. 21, ch. 2012-193.
for his or her transportation is exempt Note.—Former s. 192.112.
from taxation.
196.095 Exemption for a li-
(2) The production by an ex- censed child care facility operating
servicemember of a certificate of disabil-
ity from the United States Government or in an enterprise zone.—
the United States Department of Veterans (1) Any real estate used and owned
Affairs or its predecessor before the prop- as a child care facility as defined in s.
erty appraiser of the county wherein his or 402.302 which operates in an enterprise
her property lies is prima facie evidence zone pursuant to chapter 290 is exempt
of the fact that he or she is entitled to such from taxation.
exemptions. (2) To claim an enterprise zone
(3) In the event the homestead of child care property tax exemption author-
the wheelchair veteran was or is held with ized by this section, a child care facility
the veteran's spouse as an estate by the must file an application under oath with
entirety, and in the event the veteran did the governing body or enterprise zone de-
or shall predecease his or her spouse, the velopment agency having jurisdiction
exemption from taxation shall carry over over the enterprise zone where the child
to the benefit of the veteran's spouse, care center is located. Within 10 working
provided the spouse continues to reside days after receipt of an application, the
on such real estate and uses it as his or her governing body or enterprise zone devel-
233
Chapter 196 F.S. (2014)
opment agency shall review the applica- to the exemption in subsection (1) or sub-
tion to determine if it contains all the in- section (2) of a certificate of such disabil-
formation required pursuant to this sec- ity from two licensed doctors of this state
tion and meets the criteria set out in this or from the United States Department of
section. The governing body or agency Veterans Affairs or its predecessor to the
shall certify all applications that contain property appraiser of the county wherein
the information required pursuant to this the property lies, is prima facie evidence
section and meet the criteria set out in this of the fact that he or she is entitled to such
section as eligible to receive an ad val- exemption.
orem tax exemption. The child care center (4)(a) A person entitled to the ex-
shall be responsible for forwarding all ap- emption in subsection (2) must be a per-
plication materials to the governing body manent resident of this state. Submission
or enterprise zone development agency. of an affidavit that the applicant claiming
(3) The production by the child care the exemption under subsection (2) is a
facility operator of a current license by permanent resident of this state is prima
the Department of Children and Families facie proof of such residence. However,
or local licensing authority and certifica- the gross income of all persons residing in
tion by the governing body or enterprise or upon the homestead for the prior year
zone where the child care center is located shall not exceed $14,500. For the purpos-
is prima facie evidence that the child care es of this section, the term "gross income"
facility owner is entitled to such exemp- includes United States Department of
tions. Veterans Affairs benefits and any social
History.—s. 2, ch. 99-304; s. 42, ch. 2014- security benefits paid to the persons.
19. (b) The maximum income limita-
tions Exemption for totally tions permitted in this subsection shall be
adjusted annually on January 1, beginning
and permanently disabled per- January 1, 1990, by the percentage
sons.— change in the average cost-of-living index
(1) Any real estate used and owned in the period January 1 through December
as a homestead by any quadriplegic is ex- 31 of the immediate prior year compared
empt from taxation. with the same period for the year prior to
that. The index is the average of the
(2) Any real estate used and owned monthly consumer price index figures for
as a homestead by a paraplegic, hemiple- the stated 12-month period, relative to the
gic, or other totally and permanently disa- United States as a whole, issued by the
bled person, as defined in s. 196.012(11), United States Department of Labor.
who must use a wheelchair for mobility or
who is legally blind, is exempt from taxa- (c) The department shall require by
tion. rule that the taxpayer annually submit a
sworn statement of gross income, pursu-
(3) The production by any totally ant to paragraph (a). The department shall
and permanently disabled person entitled
234
Chapter 196 F.S. (2014)
require that the filing of such statement be as of January 1, ...(year)..., due to the fol-
accompanied by copies of federal income lowing mental or physical condition(s):
tax returns for the prior year, wage and Quadriplegia
earnings statements (W-2 forms), and
other documents it deems necessary, for Paraplegia
each member of the household. The tax- Hemiplegia
payer's statement shall attest to the accu- Other total and permanent disa-
racy of such copies. The department shall bility requiring use of a wheelchair for
prescribe and furnish a form to be used mobility
for this purpose which form shall include
spaces for a separate listing of United Legal Blindness
States Department of Veterans Affairs It is my professional belief that the
benefits and social security benefits. All above-named condition(s) render Mr.
records produced by the taxpayer under Mrs. Miss Ms. to-
this paragraph are confidential in the tally and permanently disabled, and that
hands of the property appraiser, the de- the foregoing statements are true, correct,
partment, the tax collector, the Auditor and complete to the best of my knowledge
General, and the Office of Program Policy and professional belief.
Analysis and Government Accountability
and shall not be divulged to any person, Signature
firm, or corporation except upon court or- Address (print)
der or order of an administrative body Date
having quasi-judicial powers in ad val-
orem tax matters, and such records are Florida Board of Medicine or Osteo-
exempt from the provisions of s. pathic Medicine license number
119.07(1). Issued on
(5) The physician's certification NOTICE TO TAXPAYER: Each
shall read as follows: Florida resident applying for a total and
PHYSICIAN'S CERTIFICATION permanent disability exemption must pre-
OF sent to the county property appraiser, on
TOTAL AND PERMANENT DISABIL- or before March 1 of each year, a copy of
ITY this form or a letter from the United
States Department of Veterans Affairs or
I, ...(name of physician)..., a physician its predecessor. Each form is to be corn-
licensed pursuant to chapter 458 or chap- pleted by a licensed Florida physician.
ter 459, Florida Statutes, hereby certify
Mr. Mrs. Miss Ms. NOTICE TO TAXPAYER AND
(name of totally and permanently PHYSICIAN: Section 196.131(2), Florida
disabled person)..., social security number Statutes, provides that any person who
, is totally and permanently disabled shall knowingly and willfully give false
information for the purpose of claiming
235
Chapter 196 F.S. (2014)
homestead exemption shall be guilty of a Address (print)
misdemeanor of the first degree, punisha- Date
ble by a term of imprisonment not ex-
ceeding 1 year or a fine not exceeding Florida Board of Optometry license
$5,000, or both. number
(6) An optometrist licensed under Issued on
chapter 463 may certify a person to be to- NOTICE TO TAXPAYER: Each
tally and permanently disabled as a result Florida resident applying for a total and
of legal blindness alone by issuing a certi- permanent disability exemption must pre-
fication in accordance with subsection sent to the county property appraiser, on
(7). Certification of total and permanent or before March 1 of each year, a copy of
disability due to legal blindness by a phy- this form or a letter from the United
sician and an optometrist licensed in this States Department of Veterans Affairs or
state may be deemed to meet the require- its predecessor. Each form is to be com-
ments of subsection (3). pleted by a licensed Florida optometrist.
(7) The optometrist's certification NOTICE TO TAXPAYER AND OP-
shall read as follows: TOMETRIST: Section 196.131(2), Flori-
OPTOMETRIST'S CERTIFICA- da Statutes, provides that any person who
TION OF knowingly and willfully gives false in-
TOTAL AND PERMANENT DISABIL- formation for the purpose of claiming
ITY homestead exemption commits a misde-
meanor of the first degree, punishable by
I, ...(name of optometrist)..., an op- a term of imprisonment not exceeding 1
tometrist licensed pursuant to chapter year or a fine not exceeding $5,000, or
463, Florida Statutes, hereby certify that both.
Mr. Mrs. Miss Ms.
...(name of totally and permanently (8) An applicant for the exemption
disabled person)..., social security number under this section may apply for the ex-
, is totally and permanently disabled emption before receiving the necessary
as of January 1, ...(year)..., due to legal documentation from the United States
blindness. Department of Veterans Affairs or its
predecessor. Upon receipt of the docu-
It is my professional belief that the mentation, the exemption shall be granted
above-named condition renders Mr. as of the date of the original application,
Mrs. Miss Ms. ...(name of and the excess taxes paid shall be refund-
totally and permanently disabled per- ed. Any refund of excess taxes paid shall
son)... totally and permanently disabled be limited to those paid during the 4-year
and that the foregoing statements are true, period of limitation set forth in s.
correct, and complete to the best of my 197.182(1)(e).
knowledge and professional belief.
History.—s. 1, ch. 59-134; ss. 1, 2, ch. 69-
Signature 55; s. 17, ch. 76-234; s. 49, ch. 77-104; s. 2, ch.
236
Chapter 196 F.S. (2014)
77-447; ss. 7, 10, ch. 81-219; s. 4, ch. 84-371; s. (2) The expenditure of funds for any
26, ch. 85-80; s. 11, ch. 86-177; s. 24, ch. 88- of the requirements of this section is
119; s. 4, ch. 89-328; s. 1, ch. 90-299; s. 41, ch. hereby declared to be for a county pur-
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- pose; and the board of county commis-
147; s. 55, ch. 96-406; s. 50, ch. 2001-266; s. 1, sioners of each county shall, if notices are
ch. 2007-121; s. 22, ch. 2012-193. mailed under subsection (1), appropriate
Note.—Former s. 192.113. and provide the necessary funds for such
purposes.
196.111 Property appraisers History.—s. 1, ch. 67-534; ss. 1, 2, ch. 69-
may notify persons entitled to 55; s. 14, ch. 74-234; s. 1, ch. 77-102; s. 17, ch.
homestead exemption; publication 83-204; s. 2, ch. 85-315; s. 17, ch. 99-6.
of notice; costs.— Note.—Former s. 192.142.
(1) As soon as practicable after Feb- 196.121 Homestead exemp-
ruary 5 of each current year, the property tions; forms.—
appraisers of the several counties may
mail to each person to whom homestead (1) The Department of Revenue
exemption was granted for the year im- shall provide, by electronic means or oth-
mediately preceding and whose applica- er methods designated by the department,
tion for exemption for the current year has forms to be filed by taxpayers claiming to
not been filed as of February 1 thereof, a be entitled to a homestead exemption and
form for application for homestead ex- shall prescribe the content of such forms
emption, together with a notice reading by rule.
substantially as follows: (2) The forms shall require the tax-
NOTICE TO TAXPAYERS ENTI- payer to furnish certain information to the
TLED property appraiser for the purpose of de-
TO HOMESTEAD EXEMPTION termining that the taxpayer is a permanent
resident as defined in s. 196.012(16).
Records in this office indicate that Such information may include, but need
you have not filed an application for not be limited to, the factors enumerated
homestead exemption for the current year. in s. 196.015.
If you wish to claim such exemption, (3) The forms shall also contain the
please fill out the enclosed form and file it following:
with your property appraiser on or before
March 1, ...(year).... (a) Notice of the tax lien which can
Failure to do so may constitute a be imposed pursuant to s. 196.161.
waiver of said exemption for the year (b) Notice that information con-
...(year).... tained in the application will be provided
to the Department of Revenue and may
...(Property Appraiser)... also be provided to any state in which the
County, Florida applicant has previously resided.
237
Chapter 196 F.S. (2014)
(c) A requirement that the applicant Note.-Former s. 192.16.
read or have read to him or her the con-
tents of the form. 196.141 Homestead exemp-
History.-s. 4, ch. 17060, 1935; CGL 1936 tions; duty of property apprais-
Supp. 897(5); ss. 1, 2, ch. 69-55; ss. 21, 35, ch. er. The property appraiser shall exam-
69-106; s. 1, ch. 77-102; s. 5, ch. 79-332; s. 8, ine each claim for exemption filed with or
ch. 81-219; s. 58, ch. 83-217; s. 994, ch. 95-147; referred to him or her and shall allow the
s. 30, ch. 95-280; s. 23, ch. 2012-193; s. 5, ch. same, if found to be in accordance with
2013-77. law, by marking the same approved and
Note.-Former s. 192.15. by making the proper deductions on the
196.131 Homestead exemp- tax books.
History.-s. 6, ch. 17060, 1935; CGL 1936
tions; claims.- Supp. 897(7); ss. 1, 2, ch. 69-55; s. 1, ch. 77-102;
(1) At the time each taxpayer files s. 6, ch. 79-332; s. 995, ch. 95-147; s. 38, ch. 98-
claim for homestead exemption, the prop- 129; s. 49, ch. 2005-278.
erty appraiser shall deliver to the taxpayer Note.-Former s. 192.17.
a receipt over his or her signature, or that
of a duly authorized deputy, which shall 196.151 Homestead exemp-
appropriately identify the property cov- tions; approval, refusal, hear-
ered in the application, shall bear date as ings.-The property appraisers of the
of the day such application is received by counties of the state shall, as soon as prac-
the property appraiser, and shall include ticable after March 1 of each current year
any serial number or other identifying da- and on or before July 1 of that year, care-
to desired by said property appraiser. The fully consider all applications for tax ex-
possession of such receipt shall constitute emptions that have been filed in their re-
conclusive proof of the timely filing of spective offices on or before March 1 of
such application. that year. If, upon investigation, the prop-
(2) Any person who knowingly and erty appraiser finds that the applicant is
willfully gives false information for the entitled to the tax exemption applied for
purpose of claiming homestead exemp- under the law, he or she shall make such
tion as provided for in this chapter is entries upon the tax rolls of the county as
guilty of a misdemeanor of the first de- are necessary to allow the exemption to
gree, punishable as provided in s. 775.082 the applicant. If, after due consideration,
or by fine not exceeding $5,000, or both. the property appraiser finds that the appli-
cant is not entitled under the law to the
History.-s. 5, ch. 17060, 1935; CGL 1936 exemption asked for, he or she shall im-
Supp. 897(6); s. 1, ch. 21876, 1943; s. 1, ch.
28105, 1953; ss. 1, 2, ch. 69-55; s. 94, ch. 71- mediately make out a notice of such dis-
136; s. 15, ch. 74-234; s. 1, ch. 77-102; s. 1, ch. approval, giving his or her reasons there-
77-174; s. 9, ch. 81-219; s. 3, ch. 85-315; s. 9, for, a copy of which notice must be
ch. 86-300; s. 3, ch. 88-65; s. 38, ch. 94-353; s. served upon the applicant by the property
1476, ch. 95-147. appraiser either by personal delivery or by
238
Chapter 196 F.S. (2014)
registered mail to the post office address 196.161 Homestead exemp-
given by the applicant. The applicant may tions; lien imposed on property of
appeal to the value adjustment board the person claiming exemption alt-
decision of the property appraiser refusing hough not a permanent resident.—
to allow the exemption for which applica-
tion was made, and the board shall review (1)(a) When the estate of any person
the application and evidence presented to is being probated or administered in an-
the property appraiser upon which the ap- other state under an allegation that such
plicant based the claim for exemption and person was a resident of that state and the
shall hear the applicant in person or by estate of such person contains real proper-
agent on behalf of his or her right to such ty situate in this state upon which home-
exemption. The value adjustment board stead exemption has been allowed pursu-
shall reverse the decision of the property ant to s. 196.031 for any year or years
appraiser in the cause and grant exemp- within 10 years immediately prior to the
tion to the applicant if in its judgment the death of the deceased, then within 3 years
applicant is entitled thereto or shall affirm after the death of such person the property
the decision of the property appraiser. The appraiser of the county where the real
action of the board is final in the cause property is located shall, upon knowledge
unless the applicant shall, within 15 days of such fact, record a notice of tax lien
from the date of refusal of the application against the property among the public
by the board, file in the circuit court of records of that county, and the property
the county in which the homestead is situ- shall be subject to the payment of all tax-
ated a proceeding against the property ap- es exempt thereunder, a penalty of 50
praiser for a declaratory judgment as is percent of the unpaid taxes for each year,
provided by chapter 86 or other appropri- plus 15 percent interest per year, unless
ate proceeding. The failure of the taxpay- the circuit court having jurisdiction over
er to appear before the property appraiser the ancillary administration in this state
or value adjustment board or to file any determines that the decedent was a per-
paper other than the application above manent resident of this state during the
provided does not constitute any bar or year or years an exemption was allowed,
defense to the proceedings. whereupon the lien shall not be filed or, if
History.—s. 8, ch. 17060, 1935; CGL 1936 filed, shall be canceled of record by the
Supp. 897(9); ss. 1, 2, ch. 69-55; s. 36, ch. 71- property appraiser of the county where
355; s. 14, ch. 76-133; s. 8, ch. 76-234; s. 11, ch. the real estate is located.
81-219; s. 7, ch. 86-300; s. 156, ch. 91-112; s. (b) In addition, upon determination
11, ch. 93-132; s. 996, ch. 95-147.
by the property appraiser that for any year
Note.—Former s. 192.19. or years within the prior 10 years a person
who was not entitled to a homestead ex-
emption was granted a homestead exemp-
tion from ad valorem taxes, it shall be the
duty of the property appraiser making
239
Chapter 196 F.S. (2014)
such determination to serve upon the the duty of the property appraiser to rec-
owner a notice of intent to record in the ord a notice of tax lien in such other coun-
public records of the county a notice of ty or counties, identifying the property
tax lien against any property owned by owned by such person in such county or
that person in the county, and such prop- counties, and it shall become a lien
erty shall be identified in the notice of tax against such property in such county or
lien. Such property which is situated in counties.
this state shall be subject to the taxes ex- History.—ss. 1, 2, 3, 4, ch. 67-134; ss. 1, 2,
empted thereby, plus a penalty of 50 per- ch. 69-55; s. 20, ch. 69-216; s. 1, ch. 74-155; s.
cent of the unpaid taxes for each year and 1, ch. 77-102; s. 12, ch. 81-219; s. 51, ch. 82-
15 percent interest per annum. However, 226; s. 10, ch. 86-300; s. 4, ch. 90-343; s. 40, ch.
if a homestead exemption is improperly 94-353; s. 1, ch. 95-359; s. 10, ch. 2002-18.
granted as a result of a clerical mistake or Note.—Former s. 192.215.
an omission by the property appraiser, the
person improperly receiving the exemp- 196.171 Homestead exemp-
tion shall not be assessed penalty and in- tions; city officials.—City tax asses-
terest. Before any such lien may be filed, sors, or other officials performing such
the owner so notified must be given 30 duties, shall be governed by the provi-
days to pay the taxes, penalties, and inter- sions of these homestead exemption laws.
est. History.—s. 7, ch. 17060, 1935; CGL 1936
(2) The collection of the taxes pro- Supp. 897(8); ss. 1, 2, ch. 69-55.
vided in this section shall be in the same Note.—Former s. 192.18.
manner as existing ad valorem taxes, and
the above procedure of recapturing such 196.173 Exemption for de-
taxes shall be supplemental to any exist- ployed servicemembers.-
ing provision under the laws of this state. (1) A servicemember who receives
(3) The lien herein provided shall a homestead exemption may receive an
not attach to the property until the notice additional ad valorem tax exemption on
of tax lien is filed among the public rec- that homestead property as provided in
ords of the county where the property is this section.
located. Prior to the filing of such notice (2) The exemption is available to
of lien, any purchaser for value of the servicemembers who were deployed dur-
subject property shall take free and clear ing the preceding calendar year on active
of such lien. Such lien when filed shall duty outside the continental United States,
attach to any property which is identified Alaska, or Hawaii in support of:
in the notice of lien and is owned by the
person who illegally or improperly re- (a) Operation Noble Eagle, which
ceived the homestead exemption. Should began on September 15, 2001;
such person no longer own property in the (b) Operation Enduring Freedom,
county, but own property in some other which began on October 7, 2001;
county or counties in the state, it shall be
240
Chapter 196 F.S. (2014)
(c) Operation Iraqi Freedom, which sought multiplied by the number of days
began on March 19, 2003, and ended on that the servicemember was on a qualify-
August 31, 2010; ing deployment in the preceding calendar
(d) Operation New Dawn, which year and divided by the number of days in
began on September 1, 2010, and ended that year.
on December 15, 2011; or (5)(a) An eligible servicemember
(e) Operation Odyssey Dawn, which who seeks to claim the additional tax ex-
began on March 19, 2011, and ended on emption as provided in this section must
October 31, 2011. file an application for exemption with the
property appraiser on or before March 1
The Department of Revenue shall no- of the year following the year of the qual-
tify all property appraisers and tax collec- ifying deployment. The application for
tors in this state of the designated military the exemption must be made on a form
operations. prescribed by the department and fur-
(3) By January 15 of each year, the nished by the property appraiser. The
Department of Military Affairs shall sub- form must require a servicemember to in-
mit to the President of the Senate, the elude or attach proof of a qualifying de-
Speaker of the House of Representatives, ployment, the dates of that deployment,
and the tax committees of each house of and other information necessary to verify
the Legislature a report of all known and eligibility for and the amount of the ex-
unclassified military operations outside emption.
the continental United States, Alaska, or (b) An application may be filed on
Hawaii for which servicemembers based behalf of an eligible servicemember by
in the continental United States have been his or her spouse if the homestead proper-
deployed during the previous calendar ty to which the exemption applies is held
year. The report must include: by the entireties or jointly with the right
(a) The official and common names of survivorship, by a person who has been
of the military operations; designated by the servicemember to take
(b) The general location and pur- actions on his or her behalf pursuant to
pose of each military operation; chapter 709, or by the personal repre-
sentative of the servicemembers estate.
(c) The date each military operation (6) The property appraiser shall
commenced; and consider each application for a deployed
(d) The date each military operation servicemember exemption within 30 days
terminated, unless the operation is ongo- after receipt or within 30 days after re-
ing. ceiving notice of the designation of quali-
(4) The amount of the exemption is Eying deployments by the Legislature,
equal to the taxable value of the home- whichever is later. A property appraiser
stead of the servicemember on January 1 who finds that the taxpayer is entitled to
of the year in which the exemption is the exemption shall approve the applica-
241
Chapter 196 F.S. (2014)
tion and file the application in the perma- History.—ss. 1, 3, ch. 29743, 1955; s. 1, ch.
nent records. A property appraiser who 67-378; ss. 1, 2, ch. 69-55.
finds that the taxpayer is not entitled to Note.—Former s. 192.201.
the exemption shall send a notice of dis-
approval no later than July 1, citing the 196.183 Exemption for tangi-
reason for disapproval. The original no- ble personal property.-
tice of disapproval shall be sent to the (1) Each tangible personal property
taxpayer and shall advise the taxpayer of tax return is eligible for an exemption
the right to appeal the decision to the val- from ad valorem taxation of up to
ue adjustment board and shall inform the $25,000 of assessed value. A single return
taxpayer of the procedure for filing such must be filed for each site in the county
an appeal. where the owner of tangible personal
(7) As used in this section, the term property transacts business. Owners of
"servicemember" means a member or freestanding property placed at multiple
former member of any branch of the sites, other than sites where the owner
United States military or military re- transacts business, must file a single re-
serves, the United States Coast Guard or turn, including all such property located
its reserves, or the Florida National in the county. Freestanding property
Guard. placed at multiple sites includes vending
History.—s. 1, ch. 2011-93; s. 3, ch. 2012- and amusement machines, LP/propane
159; s. 24, ch. 2012-193. tanks, utility and cable company property,
Note.—Section 4, ch. 2011-93, provides billboards, leased equipment, and similar
that "[t]he Department of Revenue is authorized, property that is not customarily located in
and all conditions are deemed met, to adopt the offices, stores, or plants of the owner,
emergency rules pursuant to ss. 120.536(1) and but is placed throughout the county. Rail-
120.54, Florida Statutes, to administer the provi- roads, private carriers, and other compa-
nions of this act. The emergency rules shall re- nies assessed pursuant to s. 193.085 shall
main in effect for 6 months after the rules are be allowed one $25,000 exemption for
adopted and the rules may be renewed during the
pendency of procedures to adopt permanent rules each county to which the value of their
addressing the subject of the emergency rules." property is allocated. The $25,000 exemp-
tion for freestanding property placed at
196.181 Exemption of house- multiple locations and for centrally as-
hold goods and personal effects.— sessed property shall be allocated to each
There shall be exempt from taxation to taxing authority based on the proportion
every person residing and making his or of just value of such property located in
her permanent home in this state house- the taxing authority; however, the amount
hold goods and personal effects. Title to of the exemption allocated to each taxing
such household goods and personal ef- authority may not change following the
fects may be held individually, by the en- extension of the tax roll pursuant to s.
tireties,jointly or in common with others. 193.122.
242
Chapter 196 F.S. (2014)
(2) For purposes of this section, a emption under this section without filing
"site where the owner of tangible personal an initial return.
property transacts business" includes fa- (5) The exemption provided in this
cilities where the business ships or re- section does not apply in any year a tax-
ceives goods, employees of the business payer fails to timely file a return that is
are located, goods or equipment of the not waived pursuant to subsection (3) or
business are stored, or goods or services subsection (4). Any taxpayer who re-
of the business are produced, manufac- ceived a waiver pursuant to subsection (3)
tured, or developed, or similar facilities or subsection (4) and who owns taxable
located in offices, stores, warehouses, property the value of which, as listed on
plants, or other locations of the business. the return, exceeds the exemption in a
Sites where only the freestanding property subsequent year and who fails to file a re-
of the owner is located shall not be con- turn with the property appraiser is subject
sidered sites where the owner of tangible to the penalty contained in s.
personal property transacts business. 193.072(1)(a) calculated without the ben-
(3) The requirement that an annual efit of the exemption pursuant to this sec-
tangible personal property tax return pur- tion. Any taxpayer claiming more exemp-
suant to s. 193.052 be filed for taxpayers tions than allowed pursuant to subsection
owning taxable property the value of (1) is subject to the taxes exempted as a
which, as listed on the return, does not result of wrongfully claiming the addi-
exceed the exemption provided in this tional exemptions plus 15 percent interest
section is waived. In order to qualify for per annum and a penalty of 50 percent of
this waiver, a taxpayer must file an initial the taxes exempted. By February 1 of
return on which the exemption is taken. each year, the property appraiser shall no-
If, in subsequent years, the taxpayer owns tify by mail all taxpayers whose require-
taxable property the value of which, as ment for filing an annual tangible person-
listed on the return, exceeds the exemp- al property tax return was waived in the
tion, the taxpayer is obligated to file a re- previous year. The notification shall state
turn. The taxpayer may again qualify for that a return must be filed if the value of
the waiver only after filing a return on the taxpayer's tangible personal property
which the value as listed on the return exceeds the exemption and include the
does not exceed the exemption. A return penalties for failure to file such a return.
filed or required to be filed shall be con- (6) The exemption provided in this
sidered an application filed or required to section does not apply to a mobile home
be filed for the exemption under this sec- that is presumed to be tangible personal
tion. property pursuant to s. 193.075(2).
(4) Owners of property previously History.—s. 8, ch. 2007-339; s. 9, ch. 2008-
assessed by the property appraiser without 173.
a return being filed may, at the option of 'Note.—
the property appraiser, qualify for the ex-
A. Section 1, ch. 2007-339, provides that:
243
Chapter 196 F.S. (2014)
"(1) The executive director of the Depart- tions, and used exclusively for exempt
ment of Revenue is authorized, and all condi- purposes shall be totally exempt from ad
tions are deemed met, to adopt emergency rules valorem taxation.
under ss. 120.536(1) and 120.54(4), Florida Stat-
utes, for the purpose of implementing this act. (2) All property owned by an ex-
"(2) In anticipation of implementing this empt entity, including educational institu-
act, the executive director of the Department of tions, and used predominantly for exempt
Revenue is authorized, and all conditions are purposes shall be exempted from ad val-
deemed met, to adopt emergency rules under ss. orem taxation to the extent of the ratio
120.536(1) and 120.54(4), Florida Statutes, for that such predominant use bears to the
the purpose of making necessary changes and
preparations so that forms, methods, and data nonexempt use.
records, electronic or otherwise, are ready and in (3) All tangible personal property
place if sections 3 through 9 and sections 10, 12, loaned or leased by a natural person, by a
and 14 . . . of this act become law. trust holding property for a natural per-
"(3) Notwithstanding any other provision son, or by an exempt entity to an exempt
of law, such emergency rules shall remain in of entity for public display or exhibition on a
feet for 18 months after the date of adoption and
may be renewed during the pendency of proce- recurrent schedule is exempt from ad val-
dures to adopt rules addressing the subject of the orem taxation if the property is loaned or
emergency rules." leased for no consideration or for nominal
B. Section 13, ch. 2008-173, provides that: consideration.
"(1) The executive director of the Depart- For purposes of this section, each use
ment of Revenue is authorized, and all condi- to which the property is being put must be
tions are deemed met, to adopt emergency rules considered in granting an exemption from
under ss. 120.536(1) and 120.54(4), Florida Stat- ad valorem taxation, including any eco-
utes, for the purpose of implementing this act. nomic use in addition to any physical use.
"(2) Notwithstanding any other provision For purposes of this section, property
of law, such emergency rules shall remain in ef- owned by a limited liability company, the
feet for 18 months after the date of adoption and sole member of which is an exempt enti-
may be renewed during the pendency of proce-
dures to adopt rules addressing the subject of the ty, shall be treated as if the property were
emergency riles." owned directly by the exempt entity. This
section does not apply in determining the
196.185 Exemption of inven- exemption for property owned by gov-
tory. All items of inventory are exempt ernmental units pursuant to s. 196.199.
from ad valorem taxation. History.—s. 3, ch. 71-133; s. 2, ch. 88-102;
History.—s. 1, ch. 81-308. s. 2, ch. 89-122; s. 3, ch. 2007-106; s. 2, ch.
2008-193.
196.192 Exemptions from ad
valorem taxation.—Subject to the 196.193 Exemption applica-
provisions of this chapter: tions; review by property apprais-
er.—
(1) All property owned by an ex-
empt entity, including educational institu-
244
Chapter 196 F.S. (2014)
(1)(a) All property exempted from (c) The extent to which the property
the annual application requirement of s. is used for exempt purposes.
196.011 shall be returned, but shall be In doing so, the property appraiser
granted tax exemption by the property shall use the standards set forth in this
appraiser. However, no such property chapter as applied by regulations of the
shall be exempt which is rented or hired Department of Revenue.
out for other than religious, educational,
or other exempt purposes at any time. (4) The property appraiser shall find
that the person or organization requesting
(b) The property appraiser may de- exemption meets the requirements set
ny exemption to property claimed by reli- forth in paragraphs (3)(a) and (b) before
gious organizations to be used for any of any exemption can be granted.
the purposes set out in s. 196.011 if the
use is not clear or if the property appraiser (5)(a) If the property appraiser de-
determines that the property is being held termines that any property claimed as
for speculative purposes or that it is being wholly or partially exempt under this sec-
rented or hired out for other than religious tion is not entitled to any exemption or is
or educational purposes. entitled to an exemption to an extent other
than that requested in the application, he
(c) If the property appraiser does or she shall notify the person or organiza-
deny such property a tax exemption, ap- tion filing the application on such proper-
peal of the determination to the value ad- ty of that determination in writing on or
justment board may be made in the man- before July 1 of the year for which the
ner prescribed for appealed tax exemp- application was filed.
tions.
(b) The notification must state in
(2) Applications required by this clear and unambiguous language the spe-
chapter shall be filed on forms distributed cific requirements of the state statutes
to the property appraisers by the Depart- which the property appraiser relied upon
ment of Revenue. Such forms shall call to deny the applicant the exemption with
for accurate description of the property, respect to the subject property. The notifi-
the value of such property, and the use of cation must be drafted in such a way that
such property. a reasonable person can understand spe-
(3) Upon receipt of an application cific attributes of the applicant or the ap-
for exemption, the property appraiser plicant's use of the subject property
shall determine: which formed the basis for the denial. The
(a) Whether the applicant falls with- notice must also include the specific facts
in the definition of any one or several of the property appraiser used to determine
the exempt classifications. that the applicant failed to meet the statu-
tory requirements. If a property appraiser
(b) Whether the applicant requesting fails to provide a notice that complies
exemption uses the property predominant- with this subsection, any denial of an ex-
ly or exclusively for exempt purposes.
245
Chapter 196 F.S. (2014)
emption or an attempted denial of an ex- on the courthouse door and two other
emption is invalid. prominent places within the county. Such
(c) All notifications must specify notice shall indicate:
the right to appeal to the value adjustment (a) That a list maintained by the
board and the procedures to follow in ob- property appraiser of all applicants for
taining such an appeal. Thereafter, the exemption who have had their applica-
person or organization filing such applica- tions for exemption wholly or partially
tion, or a duly designated representative, approved is available to the public, at a
may appeal that determination by the location specified in the notice, and the
property appraiser to the board at the time hours during which the list may be seen.
of its regular hearing. In the event of an The notice shall further indicate, by name,
appeal, the property appraiser or the prop- the types of exemptions which are includ-
erty appraiser's representative shall ap- ed in the list.
pear at the board hearing and present his (b) That a list maintained by the
or her findings of fact. If the applicant is property appraiser of all applicants for
not present or represented at the hearing, exemption who have had their applica-
the board may make a determination on tions for exemption denied is available to
the basis of information supplied by the the public, at a location specified in the
property appraiser or such other infor- notice, and the hours during which the list
mation on file with the board. may be seen. The notice shall further in-
History.—s. 5, ch. 71-133; s. 15, ch. 76-133; dicate, by name, the types of exemptions
s. 1, ch. 77-102; s. 1, ch. 77-174; s. 8, ch. 86- which are included in the list.
300; s. 157, ch. 91-112; s. 998, ch. 95-147; s. 4,
ch. 2007-106. (3) The exemption procedures of the
value adjustment board shall be as pro-
196.194 Value adjustment vided in chapter 194, except as otherwise
board; notice; hearings; appear- provided in this chapter. Records of the
ance before the board.— value adjustment board showing the
names of persons and organizations
(1) The value adjustment board granted exemptions, the street address or
shall hear disputed or appealed applica- other designation of location of the ex-
tions for exemption and shall grant such empted property, and the extent of the ex-
exemptions in whole or in part in accord- emptions granted shall be part of the pub-
ance with criteria set forth in this chapter. lic record.
(2) At least 2 weeks prior to the History.—s. 6, ch. 71-133; s. 1, ch. 76-122;
meeting of the value adjustment board, s. 16, ch. 76-133; s. 62, ch. 80-274; s. 158, ch.
but no sooner than May 15, notice of the 91-112; s. 4, ch. 2013-95.
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
246
Chapter 196 F.S. (2014)
196.195 Determining profit (c) The reasonableness of any con-
or nonprofit status of applicant.— tractual arrangement by the applicant or
any officer, director, trustee, member, or
(1) Applicants requesting exemption stockholder of the applicant regarding
shall supply such fiscal and other records rendition of services, the provision of
showing in reasonable detail the financial goods or supplies, the management of the
condition, record of operation, and ex- applicant, the construction or renovation
empt and nonexempt uses of the property, of the property of the applicant, the pro-
where appropriate, for the immediately curement of the real, personal, or intangi-
preceding fiscal year as are requested by ble property of the applicant, or other
the property appraiser or the value ad- similar financial interest in the affairs of
justment board. the applicant;
(2) In determining whether an ap- (d) The reasonableness of payments
plicant for a religious, literary, scientific, made for salaries for the operation of the
or charitable exemption under this chapter applicant or for services, supplies and ma-
is a nonprofit or profitmaking venture or terials used by the applicant, reserves for
whether the property is used for a profit- repair, replacement, and depreciation of
making purpose, the following criteria the property of the applicant, payment of
shall be applied: mortgages, liens, and encumbrances upon
(a) The reasonableness of any ad- the property of the applicant, or other
vances or payment directly or indirectly purposes; and
by way of salary, fee, loan, gift, bonus, (e) The reasonableness of charges
gratuity, drawing account, commission, or made by the applicant for any services
otherwise (except for reimbursements of rendered by it in relation to the value of
advances for reasonable out-of-pocket those services, and, if such charges ex-
expenses incurred on behalf of the appli- ceed the value of the services rendered,
cant) to any person, company, or other whether the excess is used to pay mainte-
entity directly or indirectly controlled by nance and operational expenses in further-
the applicant or any officer, director, trus- ing its exempt purpose or to provide ser-
tee, member, or stockholder of the appli- vices to persons unable to pay for the ser-
cant; vices.
(b) The reasonableness of any guar- (3) Each applicant must affirmative-
anty of a loan to, or an obligation of, any ly show that no part of the subject proper-
officer, director, trustee, member, or ty, or the proceeds of the sale, lease, or
stockholder of the applicant or any entity other disposition thereof, will inure to the
directly or indirectly controlled by such benefit of its members, directors, or offic-
person, or which pays any compensation ers or any person or firm operating for
to its officers, directors, trustees, mem- profit or for a nonexempt purpose.
bers, or stockholders for services rendered
to or on behalf of the applicant; (4) No application for exemption
may be granted for religious, literary, sci-
247
Chapter 196 F.S. (2014)
entific, or charitable use of property until ty for an exemption or impair the exemp-
the applicant has been found by the prop- tion of an otherwise exempt property.
erty appraiser or, upon appeal, by the val- (3) Property owned by an exempt
ue adjustment board to be nonprofit as de- organization is used for a religious pur-
fined in this section. pose if the institution has taken affirma-
History.—s. 7, ch. 71-133; s. 17, ch. 76-133; tive steps to prepare the property for use
s. 159, ch. 91-112; s. 2, ch. 91-196; s. 3, ch. 97- as a house of public worship. The term
294; s. 2, ch. 98-289; s. 3, ch. 2000-228. "affirmative steps" means environmental
196.196 Determining whether or land use permitting activities, creation
is entitled to charitable, of architectural plans or schematic draw-
property ings, land clearing or site preparation,
religious, scientific, or literary ex- construction or renovation activities, or
emption.— other similar activities that demonstrate a
(1) In the determination of whether commitment of the property to a religious
an applicant is actually using all or a por- use as a house of public worship. For pur-
tion of its property predominantly for a poses of this subsection, the term "public
charitable, religious, scientific, or literary worship" means religious worship ser-
purpose, the following criteria shall be vices and those other activities that are
applied: incidental to religious worship services,
such as educational activities, parking,
(a) The nature and extent of the recreation, partaking of meals, and fel-
charitable, religious, scientific, or literary lowship.
activity of the applicant, a comparison of
such activities with all other activities of (4) Except as otherwise provided
the organization, and the utilization of the herein, property claimed as exempt for
property for charitable, religious, scien- literary, scientific, religious, or charitable
tific, or literary activities as compared purposes which is used for profitmaking
with other uses. purposes shall be subject to ad valorem
taxation. Use of property for functions not
(b) The extent to which the property requiring a business or occupational li-
has been made available to groups who cense conducted by the organization at its
perform exempt purposes at a charge that primary residence, the revenue of which
is equal to or less than the cost of provid- is used wholly for exempt purposes, shall
ing the facilities for their use. Such rental not be considered profit making. In this
or service shall be considered as part of connection the playing of bingo on such
the exempt purposes of the applicant. property shall not be considered as using
(2) Only those portions of property such property in such a manner as would
used predominantly for charitable, reli- impair its exempt status.
gious, scientific, or literary purposes shall (5)(a) Property owned by an exempt
be exempt. In no event shall an incidental organization qualified as charitable under
use of property either qualify such proper- s. 501(c)(3) of the Internal Revenue Code
248
Chapter 196 F.S. (2014)
is used for a charitable purpose if the or- num and a penalty of 50 percent of the
ganization has taken affirmative steps to taxes owed.
prepare the property to provide affordable 2. Such lien, when filed, attaches to
housing to persons or families that meet any property identified in the notice of tax
the extremely-low-income, very-low- lien owned by the organization that ille-
income, low-income, or moderate-income gaily or improperly received the exemp-
limits, as specified in s. 420.0004. The tion. If such organization no longer owns
term "affirmative steps" means environ- property in the county but owns property
mental or land use permitting activities, in any other county in the state, the prop-
creation of architectural plans or schemat- erty appraiser shall record in each such
is drawings, land clearing or site prepara- other county a notice of tax lien identify-
tion, construction or renovation activities, ing the property owned by such organiza-
or other similar activities that demonstrate tion in such county which shall become a
a commitment of the property to provid- lien against the identified property. Be-
ing affordable housing. fore any such lien may be filed, the organ-
(b)l. If property owned by an or- ization so notified must be given 30 days
ganization granted an exemption under to pay the taxes, penalties, and interest.
this subsection is transferred for a purpose 3. If an exemption is improperly
other than directly providing affordable granted as a result of a clerical mistake or
homeownership or rental housing to per- an omission by the property appraiser, the
sons or families who meet the extremely- organization improperly receiving the ex-
low-income, very-low-income, low- emption shall not be assessed a penalty or
income, or moderate-income limits, as interest.
specified in s. 420.0004, or is not in actual
use to provide such affordable housing 4. The 5-year limitation specified in
within 5 years after the date the organiza- this subsection may be extended if the
tion is granted the exemption, the proper- holder of the exemption continues to take
ty appraiser making such determination affirmative steps to develop the property
shall serve upon the organization that il- for the purposes specified in this subsec-
legally or improperly received the exemp- tion.
tion a notice of intent to record in the pub- History.—s. 8, ch. 71-133; s. 3, ch. 88-102;
lic records of the county a notice of tax s. 3, ch. 91-196; s. 4, ch. 97-294; s. 3, ch. 98-
lien against any property owned by that 289; s. 3, ch. 2000-228; s. 5, ch. 2007-106; s. 17,
organization in the county, and such ch. 2009-96; s. 3, ch. 2011-15.
property shall be identified in the notice 196.1961 Exemption for his-
of tax lien. The organization owning such toriC property used for certain
property is subject to the taxes otherwise
due and owing as a result of the failure to commercial or nonprofit purpos-
use the property to provide affordable es.—
housing plus 15 percent interest per an- (1) Pursuant to s. 3, Art. VII of the
State Constitution, the board of county
249
Chapter 196 F.S. (2014)
commissioners of any county or the gov- period or the ordinance is repealed, the
erning authority of any municipality may board of county commissioners or munic-
adopt an ordinance to allow an ad val- ipal governing authority shall notify the
orem tax exemption of up to 50 percent of property appraiser no later than December
the assessed value of property which 1 of the year prior to the year the exemp-
meets all of the following criteria: tion expires. The ordinance must specify
(a) The property must be used for that the exemption shall apply only to
commercial purposes or used by a not- taxes levied by the unit of government
for-profit organization under s. 501(c)(3) granting the exemption. The exemption
or (6) of the Internal Revenue Code of does not apply, however, to taxes levied
1986. for the payment of bonds or to taxes au-
thorized by a vote of the electors pursuant
(b) The property must be listed in to s. 9(b) or s. 12, Art. VII of the State
the National Register of Historic Places, Constitution.
as defined in s. 267.021; or must be a con-
tributing property to a National Register (4) Only those portions of the prop-
Historic District; or must be designated as erty used predominantly for the purposes
a historic property or as a contributing specified in paragraph (1)(a) shall be ex-
property to a historic district, under the empt. In no event shall an incidental use
terms of a local preservation ordinance. of property qualify such property for an
exemption or impair the exemption of an
(c) The property must be regularly otherwise exempt property.
open to the public.
(5) In order to retain the exemption,
(2) As used in this section, "regular- the historic character of the property must
ly open to the public" means that there are be maintained in good repair and condi-
regular hours when the public may visit to tion to the extent necessary to preserve
observe the historically significant aspects the historic value and significance of the
of the building. This means a minimum of property.
40 hours per week, for 45 weeks per year,
or an equivalent of 1,800 hours per year. History.—s. 8, ch. 97-117.
A fee may be charged to the public; how- 196.197 Additional provisions
ever, it must be comparable with other en- for exempting property used by
trance fees in the immediate geographic
locale. hospitals, nursing homes, and
homes for special services.—In addi-
(3) The board of county commis- tion to criteria for granting exemptions for
sioners or municipal governing authority charitable use of property set forth in oth-
shall notify the property appraiser of the er sections of this chapter, hospitals, nurs-
adoption of such ordinance no later than ing homes, and homes for special services
December 1 of the year prior to the year shall be exempt to the extent that they
the exemption will take effect. If the ex- meet the following criteria:
emption is granted only for a specified
250
Chapter 196 F.S. (2014)
(1) The applicant must be a Florida been exempt as of January 1 of the year
corporation not for profit that has been for which exemption from ad valorem
exempt as of January 1 of the year for property taxes is requested from federal
which exemption from ad valorem prop- income taxation by having qualified as an
erty taxes is requested from federal in- exempt charitable organization under the
come taxation by having qualified as an provisions of s. 501(c)(3) of the Internal
exempt organization under the provisions Revenue Code of 1954 or of the cone-
of s. 501(c)(3) of the Internal Revenue sponding section of a subsequently enact-
Code of 1954 or of the corresponding sec- ed federal revenue act.
tion of a subsequently enacted federal (2) A facility will not qualify as a
revenue act. "home for the aged" unless at least 75
(2) In determining the extent of ex- percent of the occupants are over the age
emption to be granted to institutions li- of 62 years or totally and permanently
censed as hospitals, nursing homes, and disabled. For homes for the aged which
homes for special services, portions of the are exempt from paying income taxes to
property leased as parking lots or garages the United States as specified in subsec-
operated by private enterprise shall not be tion (1), licensing by the Agency for
deemed to be serving an exempt purpose Health Care Administration is required
and shall not be exempt from taxation. for ad valorem tax exemption hereunder
Property or facilities which are leased to a only if the home:
nonprofit corporation which provides di- (a) Furnishes medical facilities or
rect medical services to patients in a non- nursing services to its residents, or
profit or public hospital and qualifies un-
der s. 196.196 of this chapter are excluded (b) Qualifies as an assisted living
and shall be exempt from taxation. facility under chapter 429.
History.—s. 9, ch. 71-133; s. 2, ch. 73-340; (3) Those portions of the home for
s. 1, ch. 73-344; s. 3, ch. 74-264; ss. 14, 15, ch. the aged which are devoted exclusively to
76-234. the conduct of religious services or the
rendering of nursing or medical services
196.1975 Exemption for are exempt from ad valorem taxation.
property used by nonprofit homes (4)(a) After removing the assessed
for the aged.—Nonprofit homes for the value exempted in subsection (3), units or
aged are exempt to the extent that they apartments in homes for the aged shall be
meet the following criteria: exempt only to the extent that residency
(1) The applicant must be a corpora- in the existing unit or apartment of the
tion not for profit pursuant to chapter 617 applicant home is reserved for or restrict-
or a Florida limited partnership, the sole ed to or the unit or apartment is occupied
general partner of which is a corporation by persons who have resided in the appli-
not for profit pursuant to chapter 617, and cant home and in good faith made this
the corporation not for profit must have state their permanent residence as of Jan-
251
Chapter 196 F.S. (2014)
uary 1 of the year in which exemption is tive to the United States as a whole, is-
claimed and who also meet the require- sued by the United States Department of
ments set forth in one of the following Labor.
subparagraphs: (5) Nonprofit housing projects that
1. Persons who have gross incomes are financed by a mortgage loan made or
of not more than $7,200 per year and who insured by the United States Department
are 62 years of age or older. of Housing and Urban Development un-
2. Couples, one of whom must be der s. 202, s. 202 with a s. 8 subsidy, s.
62 years of age or older, having a com- 221(d)(3) or (4), or s. 236 of the National
bined gross income of not more than Housing Act, as amended, and that are
$8,000 per year, or the surviving spouse subject to the income limitations estab-
thereof, who lived with the deceased at lished by that department are exempt
the time of the deceased's death in a from ad valorem taxation.
home for the aged. (6) For the purposes of this section,
3. Persons who are totally and per- gross income includes social security
manently disabled and who have gross benefits payable to the person or couple
incomes of not more than $7,200 per year. or assigned to an organization designated
specifically for the support or benefit of
4. Couples, one or both of whom are that person or couple.
totally and permanently disabled, having
a combined gross income of not more (7) It is declared to be the intent of
than $8,000 per year, or the surviving the Legislature that subsection (3) imple-
spouse thereof, who lived with the de- ments the ad valorem tax exemption au-
ceased at the time of the deceased's death thorized in the third sentence of s. 3(a),
in a home for the aged. Art. VII, State Constitution, and the re-
maining subsections implement s. 6(c),
However, the income limitations do Art. VII, State Constitution, for purposes
not apply to totally and permanently disa- of granting such exemption to homes for
bled veterans, provided they meet the re- the aged.
quirements of s. 196.081.
(8) Physical occupancy on January
(b) The maximum income limita- 1 is not required in those instances in
tions permitted in this subsection shall be which a home restricts occupancy to per-
adjusted, effective January 1, 1977, and sons meeting the income requirements
on each succeeding year, by the percent- specified in this section. Those portions of
age change in the average cost-of-living a property failing to meet those require-
index in the period January 1 through De- ments shall qualify for an alternative ex-
cember 31 of the immediate prior year emption as provided in subsection (9). In
compared with the same period for the a home in which at least 25 percent of the
year prior to that. The index is the average units or apartments of the home are re-
of the monthly consumer price index fig- stricted to or occupied by persons meeting
ures for the stated 12-month period, rela- the income requirements specified in this
252
Chapter 196 F.S. (2014)
section, the common areas of that home (10) Homes for the aged, or life care
are exempt from taxation. communities, however designated, which
(9)(a) Each unit or apartment of a are financed through the sale of health fa-
home for the aged not exempted in sub- cilities authority bonds or bonds of any
section (3) or subsection (4), which is op- other public entity, whether on a sale-
erated by a not for profit corporation and leaseback basis, a sale-repurchase basis,
is owned by such corporation or leased by or other financing arrangement, or which
such corporation from a health facilities are financed without public-entity bonds,
authority pursuant to part III of chapter are exempt from ad valorem taxation only
154 or an industrial development authori- in accordance with the provisions of this
ty pursuant to part III of chapter 159, and section.
which property is used by such home for (11) Any portion of such property
the aged for the purposes for which it was used for nonexempt purposes may be val-
organized, is exempt from all ad valorem ued and placed upon the tax rolls sep a-
taxation, except for assessments for spe- rately from any portion entitled to exemp-
cial benefits, to the extent of $25,000 of tion pursuant to this chapter.
assessed valuation of such property for (12) When it becomes necessary for
each apartment or unit: the property appraiser to determine the
1. Which is used by such home for value of a unit, he or she shall include in
the aged for the purposes for which it was such valuation the proportionate share of
organized; and the common areas, including the land,
2. Which is occupied, on January 1 fairly attributable to such unit, based upon
of the year in which exemption from ad the value of such unit in relation to all
valorem property taxation is requested, by other units in the home, unless the com-
a person who resides therein and in good mon areas are otherwise exempted by
faith makes the same his or her permanent subsection (8).
home. (13) Sections 196.195 and 196.196
(b) Each corporation applying for an do not apply to this section.
exemption under paragraph (a) of this History.—s. 12, ch. 76-234; s. 1, ch. 77-174;
subsection or paragraph (4)(a) must file s. 1, ch. 77-448; s. 87, ch. 79-400; s. 3, ch. 80-
with the annual application for exemption 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.
an affidavit from each person who occu- 84-138; s. 27, ch. 85-80; s. 1, ch. 87-332; s. 46,
pies a unit or apartment for which an ex- ch. 91-45; s. 999, ch. 95-147; s. 2, ch. 95-210; s.
emption under either of those paragraphs 2, ch. 95-383; s. 141, ch. 95-418; s. 9, ch. 96-
is claimed stating that the person resides 397; s. 19, ch. 99-8; s. 2, ch. 99-208; s. 10, ch.
therein and in good faith makes that unit 2001-137; s. 1, ch. 2001-208; s. 7, ch. 2006-197;
or apartment his or her permanent resi- s. 27, ch. 2010-5.
dence.
253
Chapter 196 F.S. (2014)
196.1976 Provisions of ss. ment is eligible for the homestead exemp-
196.197(1) or (2) and 196.1975; tion under s. 196.031.
severability.—If any provision of s. (2) Each facility applying for an ex-
196.197(1) or (2), created and amended emption must file with the annual applica-
by chapter 76-234, Laws of Florida, or s. tion for exemption an affidavit from each
196.1975, created by chapter 76-234 and person who occupies an apartment for
amended by chapter 87-332, Laws of which an exemption is claimed stating
Florida, is held to be invalid or inopera- that the person resides therein and in good
tive for any reason, it is the legislative in- faith makes that apartment his or her per-
tent that the invalidity shall not affect oth- manent residence.
er provisions or applications of said sub- (3) Any portion of such property
sections or section which can be given ef- used for nonexempt purposes may be val-
fect without the invalid provision or ap- ued and placed upon the tax rolls sepa-
plication, and to this end the provisions of rately from any portion entitled to exemp-
said subsections and section are declared tion.
to be severable.
(4) The owner shall disclose to a
History.—s. 18, ch. 76-234; s. 2, ch. 77-448;
qualifying resident the full amount of the
s. 88, ch. 79-400; s. 2, ch. 87-332; s. 1, ch. 98- q y to g
177 benefit derived from the exemption and
the method for ensuring that the resident
196.1977 Exemption for receives such benefit. The resident shall
property used by proprietary con- receive the full benefit derived from this
tinning care facilities.— exemption in either an annual or monthly
credit to his or her unit's monthly mainte-
(1) Each apartment in a continuing nance fee. For a nonqualifying resident
care facility certified under chapter 651, who subsequently qualifies for the ex-
which facility is not qualified for exemp- emption, the same disclosure shall be
tion under s. 196.1975, or other similar made.
exemption, is exempt to the extent of
$25,000 of assessed valuation of such (5) It is the intent of the Legislature
property for each apartment which is oc- that this section implements s. 6(c), Art.
cupied on January 1 of the year in which VII of the State Constitution.
exemption from ad valorem property History.—s. 2, ch. 98-177; s. 28, ch. 2010-5.
taxation is requested by a person holding
a continuing care contract as defined un- 196.1978 Affordable housing
der chapter 651 who resides therein and in property exemption. Property used
good faith makes the same his or her to provide affordable housing to eligible
permanent home. No apartment shall be persons as defined by s. 159.603 and nat-
eligible for the exemption provided under ural persons or families meeting the ex-
this section if the resident of the apart- tremely-low-income, very-low-income,
low-income, or moderate-income limits
specified in s. 420.0004, which is owned
254
Chapter 196 F.S. (2014)
entirely by a nonprofit entity that is a cor- ed, are declared wholly educational in
poration not for profit, qualified as chari- purpose and are exempt from certifica-
table under s. 501(c)(3) of the Internal tion, accreditation, and membership re-
Revenue Code and in compliance with quirements set forth in s. 196.012. Those
Rev. Proc. 96-32, 1996-1 C.B. 717, is portions of property of college fraternities
considered property owned by an exempt and sororities certified by the president of
entity and used for a charitable purpose, the college or university to the appropri-
and those portions of the affordable hous- ate property appraiser as being essential
ing property that provide housing to natu- to the educational process are exempt
ral persons or families classified as ex- from ad valorem taxation. The use of
tremely low income, very low income, property by public fairs and expositions
low income, or moderate income under s. chartered by chapter 616 is presumed to
420.0004 are exempt from ad valorem be an educational use of such property
taxation to the extent authorized under s. and is exempt from ad valorem taxation to
196.196. All property identified in this the extent of such use. Property used ex-
section must comply with the criteria pro- elusively for educational purposes shall
vided under s. 196.195 for determining be deemed owned by an educational insti-
exempt status and applied by property ap- tution if the entity owning 100 percent of
praisers on an annual basis. The Legisla- the educational institution is owned by the
ture intends that any property owned by a identical persons who own the property,
limited liability company which is disre- or if the entity owning 100 percent of the
garded as an entity for federal income tax educational institution and the entity own-
purposes pursuant to Treasury Regulation ing the property are owned by the identi-
301.770l-3(b)(1)(ii) be treated as owned cal natural persons. Land, buildings, and
by its sole member. other improvements to real property used
History.—s. 15, ch. 99-378; s. 9, ch. 2000- exclusively for educational purposes shall
353; s. 29, ch. 2006-69; s. 18, ch. 2009-96; s. 4, be deemed owned by an educational insti-
ch. 2011-15; s. 11, ch. 2013-72; s. 3, ch. 2013- tution if the entity owning 100 percent of
83. the land is a nonprofit entity and the land
is used, under a ground lease or other con-
196.198 Educational property tractual arrangement, by an educational
exemption. Educational institutions institution that owns the buildings and
within this state and their property used other improvements to the real property,
by them or by any other exempt entity or is a nonprofit entity under s. 501(c)(3) of
educational institution exclusively for ed- the Internal Revenue Code, and provides
ucational purposes are exempt from taxa- education limited to students in prekin-
tion. Sheltered workshops providing re- dergarten through grade 8. If legal title to
habilitation and retraining of individuals property is held by a governmental agen-
who have disabilities and exempted by a cy that leases the property to a lessee, the
certificate under s. (d) of the federal Fair property shall be deemed to be owned by
Labor Standards Act of 1938, as amend- the governmental agency and used exclu-
255
Chapter 196 F.S. (2014)
sively for educational purposes if the ceived. The owner of the property shall
governmental agency continues to use disclose to a charter school the full
such property exclusively for educational amount of the benefit derived from the
purposes pursuant to a sublease or other exemption and the method for ensuring
contractual agreement with that lessee. If that the charter school receives such bene-
the title to land is held by the trustee of an fit. The charter school shall receive the
irrevocable inter vivos trust and if the full benefit derived from the exemption
trust grantor owns 100 percent of the enti- through either an annual or monthly credit
ty that owns an educational institution to the charter school's lease payments.
that is using the land exclusively for edu- History.—s. 1, ch. 2000-306; s. 27, ch.
cational purposes, the land is deemed to 2002-1; s. 909, ch. 2002-387; s. 16, ch. 2003-1.
be property owned by the educational in-
stitution for purposes of this exemption. 196.1985 Labor organization
Property owned by an educational institu- property exemption. Real property
tion shall be deemed to be used for an ed- owned and used by any labor organization
ucational purpose if the institution has which has a charter from a state or na-
taken affirmative steps to prepare the tional organization, which property is
property for educational use. The term used predominantly by such organization
"affirmative steps" means environmental for educational purposes, is hereby de-
or land use permitting activities, creation fined as property within the purview of s.
of architectural plans or schematic draw- 3, Art. VII of the State Constitution and
ings, land clearing or site preparation, shall be exempt from ad valorem taxation
construction or renovation activities, or to the extent of such use pursuant to s.
other similar activities that demonstrate 196.192(2). Any portion of such property
commitment of the property to an educa- used for nonexempt purposes may be val-
tional use. ued and placed upon the tax rolls sepa-
History.—s. 10, ch. 71-133; s. 1, ch. 77-102; rately from any portion entitled to exemp-
ss. 35, 37, ch. 90-203; s. 2, ch. 91-121; s. 1, ch. tion pursuant to this section.
99-283; s. 4, ch. 2000-262; s. 25, ch. 2012-193; History.—s. 1, ch. 77-459.
s. 12, ch. 2013-72.
196.1983 Charter school ex- 196.1986 Community centers
emption from ad valorem taxes.— exemption.—
Any facility, or portion thereof, used to (1) A single general-purpose struc-
house a charter school whose charter has ture represented as a community center
been approved by the sponsor and the owned and operated by a private, non-
governing board pursuant to s. 1002.33(7) profit organization and used predominant-
shall be exempt from ad valorem taxes. ly for educational, literary, scientific, reli-
For leasehold properties, the landlord gious, or charitable purposes is hereby de-
must certify by affidavit to the charter fined as property within the purview of s.
school that the lease payments shall be 3(a), Art. VII of the State Constitution
reduced to the extent of the exemption re- and shall be exempt from ad valorem tax-
256
Chapter 196 F.S. (2014)
es imposed by taxing authorities. Howev- purview of s. 3(a), Art. VII of the State
er, no use shall be considered to serve an Constitution and is exempt from ad val-
exempt purpose if, in conjunction with orem taxation to the extent of such use
that use, alcoholic beverages are served or pursuant to s. 196.192(2). Any portion of
consumed on the premises. Any portion such property used for nonexempt pur-
of such property used for nonexempt pur- poses may be valued and placed upon the
poses may be valued and placed upon the tax rolls separately from any portion enti-
tax roll separately from any portion enti- tied to exemption pursuant to this section.
tied to exemption pursuant to this section. History.—s. 1, ch. 2006-164.
(2) This exemption shall not apply
to condominium common elements and 196.199 Government proper-
shall not apply to any structure unless it is ty exemption.—
generally open and available for use by (1) Property owned and used by the
the general public. following governmental units shall be ex-
History.—s. 1, ch. 80-253. empt from taxation under the following
conditions:
196.1987 Biblical history dis- (a) All property of the United States
play property exemption.—The use shall be exempt from ad valorem taxation,
of property owned by an organization ex- except such property as is subject to tax
empt from federal income tax under s. by this state or any political subdivision
501(c)(3) of the Internal Revenue Code to thereof or any municipality under any law
exhibit, illustrate, and interpret Biblical of the United States.
manuscripts, codices, stone tablets, and
other Biblical archives; provide live and (b) All property of this state which
recorded demonstrations, explanations, is used for governmental purposes shall
reenactments, and illustrations of Biblical be exempt from ad valorem taxation ex-
history and Biblical worship; and exhibit cept as otherwise provided by law.
times, places, and events of Biblical histo- (c) All property of the several polit-
ry and significance, when such activity is ical subdivisions and municipalities of
open to the public and is available to the this state or of entities created by general
public for no admission charge at least 1 or special law and composed entirely of
day each calendar year, subject to capaci- governmental agencies, or property con-
ty limits, and when such organization has veyed to a nonprofit corporation which
received written correspondence from the would revert to the governmental agency,
Internal Revenue Service stating that the which is used for governmental, munici-
conduct of the organization's activities pal, or public purposes shall be exempt
does not adversely affect the organiza- from ad valorem taxation, except as oth-
tion's exempt status under s. 501(c)(3) of erwise provided by law.
the Internal Revenue Code, constitutes (d) All property of municipalities is
religious use of such property, which is exempt from ad valorem taxation if used
hereby defined as property within the
257
Chapter 196 F.S. (2014)
as an essential ancillary function of a fa- sideration of such leasehold or other in-
cility constructed with financing obtained terest. All applicable collection, admin-
in part by pledging proceeds from the tax istration, and enforcement provisions of
authorized under s. 212.0305(4) which is chapter 199, Florida Statutes 2005, shall
upon exempt or immune federal, state, or apply to taxation of such leaseholds. If no
county property. rental payments are due pursuant to the
(2) Property owned by the following agreement creating such leasehold or oth-
governmental units but used by nongov- er interest, the leasehold or other interest
ernmental lessees shall only be exempt shall be taxed as real property. Nothing in
from taxation under the following condi- this paragraph shall be deemed to exempt
tions: personal property, buildings, or other real
property improvements owned by the les-
'(a) Leasehold interests in property see from ad valorem taxation.
of the United States, of the state or any of
its several political subdivisions, or of (c) Any governmental property
municipalities, agencies, authorities, and leased to an organization which uses the
other public bodies corporate of the state property exclusively for literary, scien-
shall be exempt from ad valorem taxation tic, religious, or charitable purposes
and the intangible tax pursuant to para- shall be exempt from taxation.
graph (b) only when the lessee serves or (3) Nothing herein or in s. 196.001
performs a governmental, municipal, or shall require a governmental unit or au-
public purpose or function, as defined in thority to impose taxes upon a leasehold
s. 196.012(6). In all such cases, all other estate created, extended, or renewed prior
interests in the leased property shall also to April 15, 1976, if the lease agreement
be exempt from ad valorem taxation. creating such leasehold estate contains a
However, a leasehold interest in property covenant on the part of such governmen-
of the state may not be exempted from ad tal unit or authority as lessor to refrain
valorem taxation when a nongovernmen- from imposing taxes on the leasehold es-
tal lessee uses such property for the op- tate during the term of the leasehold es-
eration of a multipurpose hazardous waste tate; but any such covenant shall not pre-
treatment facility. vent taxation of a leasehold estate by any
(b) Except as provided in paragraph such taxing unit or authority other than
(c), the exemption provided by this sub- the unit or authority making such cove-
section shall not apply to those portions of nant.
a leasehold or other interest defined by s. (4) Property owned by any munici-
199.023(1)(d), Florida Statutes 2005, sub- pality, agency, authority, or other public
ject to the provisions of subsection (7). body corporate of the state which be-
Such leasehold or other interest shall be comes subject to a leasehold interest or
taxed only as intangible personal property other possessory interest of a nongovern-
pursuant to chapter 199, Florida Statutes mental lessee other than that described in
2005, if rental payments are due in con- paragraph (2)(a), after April 14, 1976,
258
Chapter 196 F.S. (2014)
shall be subject to ad valorem taxation un- debt due and shall be recoverable by legal
less the lessee is an organization which action or by the issuance of tax executions
uses the property exclusively for literary, that shall become liens upon any other
scientific, religious, or charitable purpos- property in any county of this state of the
es. taxpayer who owes said tax. The sheriff
(5) Leasehold interests in govern- of the county shall execute the tax execu-
mental property shall not be exempt pur- tion in the same manner as other execu-
suant to this subsection unless an applica- tions are executed under chapters 30 and
tion for exemption has been filed on or 56.
before March 1 with the property apprais- (b) Nonpayment of any such taxes
er. The property appraiser shall review the by the lessee shall result in the revocation
application and make findings of fact of any occupational license of such per-
which shall be presented to the value ad- son or the revocation, upon certification
justment board at its convening, where- hereunder by the property appraiser to the
upon the board shall take appropriate ac- Department of State, of the corporate
tion regarding the application. If the ex- charter of any such domestic corporation
emption in whole or in part is granted, or or the revocation, upon certification here-
established by judicial proceeding, it shall under by the property appraiser to the De-
remain valid for the duration of the lease partment of State, of the authority of any
unless the lessee changes its use, in which foreign corporation to do business in this
case the lessee shall again submit an ap- state, as appropriate, which such license,
plication for exemption. The requirements charter, or authority is related to the
set forth in s. 196.194 shall apply to all leased property.
applications made under this subsection. (9) Improvements to real property
(6) No exemption granted before which are located on state-owned land
June 1, 1976, shall be revoked by this and which are leased to a public educa-
chapter if such revocation will impair any tional institution shall be deemed owned
existing bond agreement. by the public educational institution for
(7) Property which is originally purposes of this section where, by the
leased for 100 years or more, exclusive of terms of the lease, the improvement will
renewal options, or property which is fi- become the property of the public educa-
nanced, acquired, or maintained utilizing tional institution or the State of Florida at
in whole or in part funds acquired through the expiration of the lease.
the issuance of bonds pursuant to parts II, (10) Notwithstanding any other pro-
III, and V of chapter 159, shall be deemed vision of law to the contrary, property
to be owned for purposes of this section. held by a port authority and any leasehold
(8)(a) Any and all of the aforesaid interest in such property are exempt from
taxes on any leasehold described in this ad valorem taxation to the same extent
section shall not become a lien on same or that county property is immune from
the property itself but shall constitute a taxation, provided such property is locat-
259
Chapter 196 F.S. (2014)
ed in a county described in s. 9, Art. VIII from the ad valorem intangible tax and
of the State Constitution (1885), as restat- the ad valorem personal property tax.
ed in s. 6(e), Art. VIII of the State Consti- History.—s. 9, ch. 80-368.
tution (1968).
History.—s. 11, ch. 71-133; s. 1, ch. 76-283; 196.1995 Economic develop-
s. 1, ch. 77-174; ss. 1, 2, ch. 80-368; s. 4, ch. 82- ment ad valorem tax exemption.-
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. (1) The board of county commis-
47, ch. 91-45; s. 160, ch. 91-112; s. 1, ch. 96- sioners of any county or the governing
288; s. 1, ch. 96-323; s. 9, ch. 2006-312; s. 1, ch. authority of any municipality shall call a
2012-32; s. 26, ch. 2012-193. referendum within its total jurisdiction to
`Note.—Section 25, ch. 2012-32, provides determine whether its respective jurisdic-
that: tion may grant economic development ad
"(1) The executive director of the Depart- valorem tax exemptions under s. 3, Art.
ment of Revenue is authorized, and all condi- VII of the State Constitution if:
tions are deemed met, to adopt emergency rules
under ss. 120.536(1) and 120.54(4), Florida Stat- (a) The board of county commis-
utes, for the purpose of implementing this act. sioners of the county or the governing au-
"(2) Notwithstanding any provision of law, thority of the municipality votes to hold
such emergency rules shall remain in effect for 6 such referendum;
months after the date adopted and may be re- (b) The board of county commis-
newed during the pendency of procedures to sioners of the county or the governing au-
adopt permanent rules addressing the subject of
the emergency rules." thority of the municipality receives a peti-
tion signed by 10 percent of the registered
196.1993 Certain agreements electors of its respective jurisdiction,
with local governments for use of which petition calls for the holding of
public property; exemption. Any such referendum; or
agreement entered into with a local gov- (c) The board of county commis-
ernmental authority prior to January 1, sioners of a charter county receives a peti-
1969, for use of public property, under tion or initiative signed by the required
which it was understood and agreed in a percentage of registered electors in ac-
written instrument or by special act that cordance with the procedures established
no ad valorem real property taxes would in the county's charter for the enactment
be paid by the licensee or lessee, shall be of ordinances or for approval of amend-
deemed a license or management agree- ments of the charter, if less than 10 per-
ment for the use or management of public cent, which petition or initiative calls for
property. Such interest shall be deemed the holding of such referendum.
not to convey an interest in the property (2) The ballot question in such ref-
and shall not be subject to ad valorem real erendum shall be in substantially the fol-
property taxation. Nothing in this section lowing form:
shall be deemed to exempt such licensee
260
Chapter 196 F.S. (2014)
Shall the board of county commis- Shall the board of county commis-
sioners of this county (or the governing sioners of this county (or the governing
authority of this municipality, or both) be authority of this municipality, or both) be
authorized to grant, pursuant to s. 3, Art. authorized to grant, pursuant to s. 3, Art.
VII of the State Constitution, property tax VII of the State Constitution, property tax
exemptions to new businesses and expan- exemptions for new businesses and ex-
sions of existing businesses that are ex- pansions of existing businesses that are
pected to create new, full-time jobs in the located in an enterprise zone or a brown-
county (or municipality, or both)? field area and that are expected to create
Yes—For authority to grant ex- new, full-time jobs in the county (or mu-
emptions. nicipality, or both)?
No—Against authority to grant Yes—For authority to grant ex-
exemptions. emptions.
(3) The board of county commis- No Against authority to grant
sioners or the governing authority of the exemptions.
municipality that calls a referendum with- (4) A referendum pursuant to this
in its total jurisdiction to determine section may be called only once in any
whether its respective jurisdiction may 12-month period.
grant economic development ad valorem (5) Upon a majority vote in favor of
tax exemptions may vote to limit the ef- such authority, the board of county com-
fect of the referendum to authority to missioners or the governing authority of
grant economic development tax exemp- the municipality, at its discretion, by or-
tions for new businesses and expansions dinance may exempt from ad valorem
of existing businesses located in an enter- taxation up to 100 percent of the assessed
prise zone or a brownfield area, as de- value of all improvements to real property
fined in s. 376.79(4). If an area nominated made by or for the use of a new business
to be an enterprise zone pursuant to s. and of all tangible personal property of
290.0055 has not yet been designated pur- such new business, or up to 100 percent
suant to s. 290.0065, the board of county of the assessed value of all added im-
commissioners or the governing authority provements to real property made to facil-
of the municipality may call such referen- itate the expansion of an existing business
dum prior to such designation; however, and of the net increase in all tangible per-
the authority to grant economic develop- sonal property acquired to facilitate such
ment ad valorem tax exemptions does not expansion of an existing business. To
apply until such area is designated pursu- qualify for this exemption, the improve-
ant to s. 290.0065. The ballot question in ments to real property must be made or
such referendum shall be in substantially the tangible personal property must be
the following form and shall be used in added or increased after approval by mo-
lieu of the ballot question prescribed in tion or resolution of the local governing
subsection (2): body, subject to ordinance adoption or on
261
Chapter 196 F.S. (2014)
or after the day the ordinance is adopted. municipal economic development ad val-
However, if the authority to grant exemp- orem tax exemption granted under this
tions is approved in a referendum in subsection may not extend beyond the du-
which the ballot question contained in ration of the county exemption.
subsection (3) appears on the ballot, the (7) The authority to grant exemp-
authority of the board of county commis- tions under this section expires 10 years
sioners or the governing authority of the after the date such authority was approved
municipality to grant exemptions is lim- in an election, but such authority may be
ited solely to new businesses and expan- renewed for subsequent 10-year periods if
sions of existing businesses that are locat- each 10-year renewal is approved in a ref-
ed in an enterprise zone or brownfield ar- erendum called and held pursuant to this
ea. Property acquired to replace existing section.
property shall not be considered to facili-
tate a business expansion. The exemption (8) Any person, firm, or corporation
applies only to taxes levied by the respec- which desires an economic development
tive unit of government granting the ex- ad valorem tax exemption shall, in the
emption. The exemption does not apply, year the exemption is desired to take ef-
however, to taxes levied for the payment fect, file a written application on a form
of bonds or to taxes authorized by a vote prescribed by the department with the
of the electors pursuant to s. 9(b) or s. 12, board of county commissioners or the
Art. VII of the State Constitution. Any governing authority of the municipality,
such exemption shall remain in effect for or both. The application shall request the
up to 10 years with respect to any particu- adoption of an ordinance granting the ap-
lar facility, regardless of any change in plicant an exemption pursuant to this sec-
the authority of the county or municipali- tion and shall include the following in-
ty to grant such exemptions. The exemp- formation:
tion shall not be prolonged or extended by (a) The name and location of the
granting exemptions from additional taxes new business or the expansion of an exist-
or by virtue of any reorganization or sale ing business;
of the business receiving the exemption. (b) A description of the improve-
(6) With respect to a new business ments to real property for which an ex-
as defined by s. 196.012(14)(c), the mu- emption is requested and the date of
nicipality annexing the property on which commencement of construction of such
the business is situated may grant an eco- improvements;
nomic development ad valorem tax ex- (c) A description of the tangible
emption under this section to that busi- personal property for which an exemption
ness for a period that will expire upon the is requested and the dates when such
expiration of the exemption granted by property was or is to be purchased;
the county. If the county renews the ex-
emption under subsection (7), the munici- (d) Proof, to the satisfaction of the
pality may also extend its exemption. A board of county commissioners or the
262
Chapter 196 F.S. (2014)
governing authority of the municipality, had the property for which the exemption
that the applicant is a new business or an is requested otherwise been subject to
expansion of an existing business, as de- taxation; and
fined in s. 196.012; (d) A determination as to whether
(e) The number of jobs the applicant the property for which an exemption is
expects to create along with the average requested is to be incorporated into a new
wage of the jobs and whether the jobs are business or the expansion of an existing
full-time or part-time; business, as defined in s. 196.012, or into
(f) The expected time schedule for neither, which determination the property
job creation; and appraiser shall also affix to the face of the
application. Upon the request of the prop-
(g) Other information deemed nec- erty appraiser, the department shall pro-
essary or appropriate by the department, vide to him or her such information as it
county, or municipality. may have available to assist in making
(9) Before it takes action on the ap- such determination.
plication, the board of county commis- (10) In considering any application
sioners or the governing authority of the for an exemption under this section, the
municipality shall deliver a copy of the board of county commissioners or the
application to the property appraiser of governing authority of the municipality
the county. After careful consideration, must take into account the following:
the property appraiser shall report the fol-
lowing information to the board of county (a) The total number of net new jobs
commissioners or the governing authority to be created by the applicant;
of the municipality: (b) The average wage of the new
(a) The total revenue available to jobs;
the county or municipality for the current (c) The capital investment to be
fiscal year from ad valorem tax sources, made by the applicant;
or an estimate of such revenue if the actu- (d) The type of business or opera-
al total revenue available cannot be de- tion and whether it qualifies as a targeted
termined; industry as may be identified from time to
(b) Any revenue lost to the county time by the board of county commission-
or municipality for the current fiscal year ers or the governing authority of the mu-
by virtue of exemptions previously grant- nicipality;
ed under this section, or an estimate of (e) The environmental impact of the
such revenue if the actual revenue lost proposed business or operation;
cannot be determined;
(f) The extent to which the applicant
(c) An estimate of the revenue intends to source its supplies and materi-
which would be lost to the county or mu- als within the applicable jurisdiction; and
nicipality during the current fiscal year if
the exemption applied for were granted
263
Chapter 196 F.S. (2014)
(g) Any other economic-related written tax exemption agreement, which
characteristics or criteria deemed neces- may include performance criteria and
sary by the board of county commission- must be consistent with the requirements
ers or the governing authority of the mu- of this section or other applicable laws.
nicipality. The agreement must require the applicant
(11) An ordinance granting an ex- to report at a specific time before the ex-
emption under this section shall be adopt- piration of the exemption the actual num-
ed in the same manner as any other ordi- ber of new, full-time jobs created and
nance of the county or municipality and their actual average wage. The agreement
shall include the following: may provide the board of county commis-
sioners or the governing authority of the
(a) The name and address of the municipality with authority to revoke, in
new business or expansion of an existing whole or in part, the exemption if the ap-
business to which the exemption is grant- plicant fails to meet the expectations and
ed; representations described in subsection
(b) The total amount of revenue (8).
available to the county or municipality History.—s. 2, ch. 80-347; s. 1, ch. 83-141;
from ad valorem tax sources for the cur- s. 30, ch. 84-356; s. 11, ch. 86-300; s. 1, ch. 90-
rent fiscal year, the total amount of reve- 57; s. 68, ch. 94-136; s. 1477, ch. 95-147; s. 57,
nue lost to the county or municipality for 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,
the current fiscal year by virtue of eco- ch. 2013-77; s. 1, ch. 2014-40.
nomic development ad valorem tax ex- 1
emptions currently in effect, and the esti-
that 14, ch. 2014 40, provides
that [a] local ordinance enacted pursuant to s.
mated revenue loss to the county or mu- 196.1995, Florida Statutes, before the effective
nicipality for the current fiscal year at- date of this act shall not be invalidated on the
tributable to the exemption of the busi- ground that improvements to real property were
ness named in the ordinance; made or that tangible personal property was add-
ed or increased before the date that such ordi-
(c) The period of time for which the nance was adopted, as long as the local govern-
exemption will remain in effect and the ing body acted substantially in accordance with
expiration date of the exemption, which s. 196.1995(5), Florida Statutes, as amended by
may be any period of time up to 10 years; this act."
and
196.1996 Economic develop-
(d) A finding that the business ment ad valorem tax exemption;
named in the ordinance meets the re- effect of ch. 94-136.—Nothing con-
quirements of s. 196.012(14) or (15).
tamed in chapter 94-136, Laws of Florida,
(12) Upon approval of an applica- shall be deemed to require any board of
tion for a tax exemption under this sec- county commissioners or a governing
tion, the board of county commissioners body of any municipality to reenact any
or the governing authority of the munici- resolution or ordinance to authorize the
pality and the applicant may enter into a board of county commissioners or the
264
Chapter 196 F.S. (2014)
governing body to grant economic devel- which may include any property meeting
opment ad valorem tax exemptions in an the provisions of subsection (11), which
enterprise zone that was in effect on De- property may be further required to be lo-
cember 31, 1994. Economic development cated within a particular geographic area
ad valorem tax exemptions may be grant- or areas of the county or municipality.
ed pursuant to such resolution or ordi- (4) The ordinance must specify that
nance which was previously approved and such exemptions shall apply only to taxes
a referendum, beginning July 1, 1995. levied by the unit of government granting
History.—s. 57, ch. 94-136. the exemption. The exemptions do not
apply, however, to taxes levied for the
196.1997 Ad valorem tax ex- payment of bonds or to taxes authorized
emptions for historic properties.— by a vote of the electors pursuant to s.
(1) The board of county commis- 9(b) or s. 12, Art. VII of the State Consti-
sioners of any county or the governing tution.
authority of any municipality may adopt (5) The ordinance must specify that
an ordinance to allow ad valorem tax ex- any exemption granted remains in effect
emptions under s. 3, Art. VII of the State for up to 10 years with respect to any par-
Constitution to historic properties if the ticular property, regardless of any change
owners are engaging in the restoration, in the authority of the county or munici-
rehabilitation, or renovation of such prop- pality to grant such exemptions or any
erties in accordance with guidelines estab- change in ownership of the property. In
lished in this section. order to retain the exemption, however,
(2) The board of county commis- the historic character of the property, and
sioners or the governing authority of the improvements which qualified the proper-
municipality by ordinance may authorize ty for an exemption, must be maintained
the exemption from ad valorem taxation over the period for which the exemption
of up to 100 percent of the assessed value is granted.
of all improvements to historic properties (6) The ordinance shall designate ei-
which result from the restoration, renova- ther a local historic preservation office or
tion, or rehabilitation of such properties. the Division of Historical Resources of
The exemption applies only to improve- the Department of State to review appli-
ments to real property. In order for the cations for exemptions. The local historic
property to qualify for the exemption, any preservation office or the division, which-
such improvements must be made on or ever is applicable, must recommend that
after the day the ordinance authorizing ad the board of county commissioners or the
valorem tax exemption for historic prop- governing authority of the municipality
erties is adopted. grant or deny the exemption. Such re-
(3) The ordinance shall designate views must be conducted in accordance
the type and location of historic property with rules adopted by the Department of
State. The recommendation, and the rea-
for which exemptions may be granted,
265
Chapter 196 F.S. (2014)
sons therefor, must be provided to the ap- partment of State. The application must
plicant and to the governing entity before include the following information:
consideration of the application at an offi- (a) The name of the property owner
cial meeting of the governing entity. For and the location of the historic property.
the purposes of this section, local historic
preservation offices must be approved and (b) A description of the improve-
certified by the Department of State. ments to real property for which an ex-
emption is requested and the date of
(7) To qualify for an exemption, the commencement of construction of such
property owner must enter into a covenant improvements.
or agreement with the governing body for
the term for which the exemption is (c) Proof, to the satisfaction of the
granted. The form of the covenant or designated local historic preservation of-
agreement must be established by the De- face or the Division of Historical Re-
partment of State and must require that sources, whichever is applicable, that the
the character of the property, and the property that is to be rehabilitated or ren-
qualifying improvements to the property, ovated is a historic property under this
be maintained during the period that the section.
exemption is granted. The covenant or (d) Proof, to the satisfaction of the
agreement shall be binding on the current designated local historic preservation of-
property owner, transferees, and their flee or the Division of Historical Re-
heirs, successors, or assigns. Violation of sources, whichever is applicable, that the
the covenant or agreement results in the improvements to the property will be con-
property owner being subject to the pay- sistent with the United States Secretary of
ment of the differences between the total Interior's Standards for Rehabilitation and
amount of taxes which would have been will be made in accordance with guide-
due in March in each of the previous lines developed by the Department of
years in which the covenant or agreement State.
was in effect had the property not re- (e) Other information deemed nec-
ceived the exemption and the total essary by the Department of State.
amount of taxes actually paid in those
years, plus interest on the difference cal- (9) The board of county commis-
culated as provided in s. 212.12(3). sioners or the governing authority of the
(8) Any person, firm, or corporation municipality shall deliver a copy of each
that desires an ad valorem tax exemption application for a historic preservation ad
for the improvement of a historic property valorem tax exemption to the property
must, in the year the exemption is desired appraiser of the county. Upon certifica-
to take effect, file with the board of coup- tion of the assessment roll, or recertifica-
tion, if applicable, pursuant to s. 193.122,
ty commissioners or the governing au- for each fiscal year during which the or-
thority of the municipality a written ap- dinance is in effect, the property appraiser
plication on a form prescribed by the De-
266
Chapter 196 F.S. (2014)
shall report the following information to to the National Historic Preservation Act
the local governing body: of 1966, as amended; or
(a) The total taxable value of all 2. Is a contributing property to a na-
property within the county or municipali- tional-register-listed district; or
ty for the current fiscal year. 3. Is designated as a historic proper-
(b) The total exempted value of all ty, or as a contributing property to a his-
property in the county or municipality toric district, under the terms of a local
which has been approved to receive his- preservation ordinance; and
toric preservation ad valorem tax exemp- (b) The local historic preservation
tion for the current fiscal year. office or the Division of Historical Re-
(10) A majority vote of the board of sources, whichever is applicable, has cer-
county commissioners of the county or of tified to the local governing authority that
the governing authority of the municipali- the property for which an exemption is
ty shall be required to approve a written requested satisfies paragraph (a).
application for exemption. Such exemp- (12) In order for an improvement to
tion shall take effect on the January 1 fol- a historic property to qualify the property
lowing substantial completion of the im- for an exemption, the improvement must:
provement. The board of county commis-
sioners or the governing authority of a (a) Be consistent with the United
municipality shall include the following States Secretary of Interior's Standards
in the resolution or ordinance approving for Rehabilitation.
the written application for exemption: (b) Be determined by the Division
(a) The name of the owner and the of Historical Resources or the local his-
address of the historic property for which tonic preservation office, whichever is ap-
the exemption is granted. plicable, to meet criteria established in
rules adopted by the Department of State.
(b) The period of time for which the
exemption will remain in effect and the (13) The Department of State shall
expiration date of the exemption. adopt rules as provided in chapter 120 for
the implementation of this section. These
(c) A finding that the historic prop- rules must specify the criteria for deter-
erty meets the requirements of this sec- mining whether a property is eligible for
tion. exemption; guidelines to determine im-
(11) Property is qualified for an ex- provements to historic properties which
emption under this section if: qualify the property for an exemption; cri-
(a) At the time the exemption is teria for the review of applications for ex-
granted, the property: emptions; procedures for the cancellation
of exemptions for violations to the
1. Is individually listed in the Na- agreement required by subsection (7); the
tional Register of Historic Places pursuant manner in which local historic preserva-
tion offices may be certified as qualified
267
Chapter 196 F.S. (2014)
to review applications; and other require- toric preservation office, whichever is ap-
ments necessary to implement this sec- plicable, determines that the property
tion. meets the criteria established in rules
History.—s. 1, ch. 92-159. adopted by the Department of State under
this section.
196.1998 Additional ad val- (3) In addition to the authority
orem tax exemptions for historic granted to the Department of State to
properties open to the public.— adopt rules under s. 196.1997, the De-
(1) If an improvement qualifies a partment of State shall adopt rules as pro-
historic property for an exemption under vided in chapter 120 for the implementa-
s. 196.1997, and the property is used for tion of this section, which shall include
nonprofit or governmental purposes and is criteria for determining whether aproper-
regularly and frequently open for the pub- ty is qualified for the exemption author-
lic's visitation, use, and benefit, the board ized by this section, and other rules nec-
of county commissioners or the governing essary to implement this section.
authority of the municipality by ordinance History.—s. 2, ch. 92-159.
may authorize the exemption from ad
valorem taxation of up to 100 percent of 196.1999 Space laboratories
the assessed value of the property, as im- and carriers; exemption.—
proved, any provision of s. 196.1997(2) to Notwithstanding other provisions of this
the contrary notwithstanding, if all other chapter, a module, pallet, rack, locker,
provisions of that section are complied and any necessary associated hardware
with; provided, however, that the assessed and subsystem owned by any person and
value of the improvement must be equal intended to be used to transport or store
to at least 50 percent of the total assessed cargo used for a space laboratory for the
value of the property as improved. The primary purpose of conducting scientific
exemption applies only to real property to research in space is deemed to carry out a
which improvements are made by or for scientific purpose and is exempt from ad
the use of the existing owner. In order for valorem taxation.
the property to qualify for the exemption History.—s. 32, ch. 2005-280.
provided in this section, any such im-
provements must be made on or after the 196.2001 Not-for-profit sewer
day the ordinance granting the exemption and water company property ex-
is adopted. emption.-
(2) In addition to meeting the crite- (1) Property of any sewer and water
ria established in rules adopted by the company owned or operated by a Florida
Department of State under s. 196.1997, a corporation not for profit, the income
historic property is qualified for an ex- from which has been exempt, as of Janu-
emption under this section if the Division ary 1 of the year for which the exemption
of Historical Resources, or the local his- from ad valorem property taxes is re-
268
Chapter 196 F.S. (2014)
quested, from federal income taxation by (2)(a) No exemption authorized pur-
having qualified under s. 115(a) of the In- suant to this section shall be granted un-
ternal Revenue Code of 1954 or of a cor- less the company applies to the property
responding section of a subsequently en- appraiser on or before March 1 of each
acted federal revenue act, shall be exempt year for such exemption. In its annual ap-
from ad valorem taxation, provided the plication for exemption, the company
following criteria for exemption are met shall provide the property appraiser with
by the not-for-profit sewer and water the following information:
company: 1. Financial statements for the im-
(a) Net income derived by the corn- mediately preceding fiscal year, certified
pany does not inure to any private share- by an independent certified public ac-
holder or individual. countant, showing the financial condition
(b) Gross receipts do not constitute and records of operation of the company
gross income for federal income tax pur- for that fiscal year.
poses. 2. Any other records or information
(c) Members of the company's gov- as may be requested by the property ap-
erning board serve without compensation. praiser for the purposes of determining
whether the requirements of subsection
(d) Rates for services rendered by (1) have been met.
the company are established by the gov-
erning board of the county or counties (b) The exemption from ad valorem
within which the company provides ser- taxation shall not be granted to a not-for-
vice; by the Public Service Commission, profit sewer and water company unless
in those counties in which rates are regu- the company meets the criteria set forth in
lated by the commission; or by the Farm- subsection (1). In determining whether
ers Home Administration. the company is operated as a proftmak-
ing venture, the property appraiser shall
(e) Ownership of the company re- consider the following:
verts to the county in which the company
conducts its business upon retirement of 1. Any advances or payments direct-
all outstanding indebtedness of the corn- ly or indirectly by way of salary, fee,
loan, gift, bonus, gratuity, drawing ac-
pany. count, commission, or otherwise (except
Notwithstanding anything above, no for reimbursement of advances for rea-
exemption shall be granted until the prop- sonable out-of-pocket expenses incurred
erty appraiser has considered the pro- on behalf of the applicant) to any person,
posed exemption and has made a specific company, or other entity directly or indi-
finding that the water and sewer company rectly controlled by such persons, or
in question performs a public purpose in which pays any compensation to its offic-
the absence of which the expenditure of ers, directors, trustees, members, or
public funds would be required. stockholders for services rendered to or
on behalf of the corporation;
269
Chapter 196 F.S. (2014)
2. Any contractual arrangement by 196.202 Property of widows,
the corporation with any officer, director, widowers, blind persons, and per-
trustee, member, or stockholder of the sons totally and permanently dis-
corporation regarding rendition of ser-
vices, the provision of goods or supplies,
the management of applicant, the con- (1) Property to the value of $500 of
struction or renovation of the property of every widow, widower, blind person, or
the corporation, the procurement of the totally and permanently disabled person
real, personal, or intangible property of who is a bona fide resident of this state is
the corporation, or other similar financial exempt from taxation. As used in this sec-
interest in the affairs of the corporation; tion, the term "totally and permanently
3. The reasonableness of payments disabled person" means a person who is
made for salaries for the operations of the currently certified by a physician licensed
corporation or for services, supplies, and in this state, by the United States Depart-
materials used by the corporation, re- ment of Veterans Affairs or its predeces-
serves for repair, replacement, and depre- sor, or by the Social Security Administra-
ciation of the property of the corporation, tion to be totally and permanently disa-
payment of mortgages, liens, and encum- bled.
brances upon the property of the corpora- (2) An applicant for the exemption
tion, or other purposes. under this section may apply for the ex-
History.—s. 11, ch. 76-234; s. 2, ch. 77-459. emption before receiving the necessary
documentation from the United States
196.2002 Exemption for s. Department of Veterans Affairs or its
501(c)(12) not-for-profit water predecessor, or the Social Security Ad-
and wastewater systems. Property ministration. Upon receipt of the docu-
of any not-for-profit water and mentation, the exemption shall be granted
wastewater corporation which holds a as of the date of the original application,
current exemption from federal income and the excess taxes paid shall be refund-
tax under s. 501(c)(12) of the Internal ed. Any refund of excess taxes paid shall
Revenue Code, as amended, shall be ex- be limited to those paid during the 4-year
empt from ad valorem taxation if the sole period of limitation set forth in s.
or primary function of the corporation is 197.182(1)(e).
to construct, maintain, or operate a water History.—s. 12, ch. 71-133; s. 1, ch. 88-293;
and/or wastewater system in this state. s. 1, ch. 2001-204; s. 1, ch. 2001-245; s. 27, ch.
2012-193.
History.—s. 1, ch. 2000-355.
270
Chapter 196 F.S. (2014)
196.24 Exemption for disa- excess taxes paid shall be refunded. Any
bled ex-servicemember or surviv- refund of excess taxes paid shall be lim-
ing spouse; evidence of disabil- ited to those paid during the 4-year period
of limitation set forth in s. 197.182(1)(e).
ity.-
History.—s. 1, ch. 16298, 1933; CGL 1936
(1) Any ex-servicemember, as de- Supp. 897(1); s. 2, ch. 67-457; ss. 1, 2, ch. 69-55;
fined in s. 196.012, who is a bona fide s. 16, ch. 69-216; s. 1, ch. 77-102; s. 8, ch. 84-
resident of the state, who was discharged 114; s. 5, ch. 93-268; s. 1000, ch. 95-147; s. 31,
under honorable conditions, and who has ch. 95-280; s. 1, ch. 2002-271; s. 2, ch. 2005-42;
been disabled to a degree of 10 percent or s. 28, ch. 2012-193.
more by misfortune or while serving dur- Note.—Former s. 192.11.
ing a period of wartime service as defined
in s. 1.01(14) is entitled to the exemption 196.26 Exemption for real
from taxation provided for in s. 3(b), Art. property dedicated in perpetuity
VII of the State Constitution as provided for conservation purposes.—
in this section. Property to the value of (1) As used in this section:
$5,000 of such a person is exempt from
taxation. The production by him or her of (a) "Allowed commercial uses"
a certificate of disability from the United means commercial uses that are allowed
States Government or the United States by the conservation easement encumber-
Department of Veterans Affairs or its ing the land exempt from taxation under
predecessor before the property appraiser this section.
of the county wherein the ex- (b) "Conservation easement" means
servicemember's property lies is prima the property right described in s. 704.06.
facie evidence of the fact that he or she is «
entitled to the exemption. The unremar- (c) Conservation purposes means:
ried surviving spouse of such a disabled 1. Serving a conservation purpose,
ex-servicemember who, on the date of the as defined in 26 U.S.C. s. 170(h)(4)(A)(i)-
disabled ex-servicemember's death, had (iii), for land which serves as the basis of
been married to the disabled ex- a qualified conservation contribution un-
servicemember for at least 5 years is also der 26 U.S.C. s. 170(h); or
entitled to the exemption. 2.a. Retention of the substantial nat-
(2) An applicant for the exemption ural value of land, including woodlands,
under this section may apply for the ex- wetlands, watercourses, ponds, streams,
emption before receiving the necessary and natural open spaces;
documentation from the United States b. Retention of such lands as suita-
Government or the United States Depart- ble habitat for fish, plants, or wildlife; or
ment of Veterans Affairs or its predeces- c. Retention of such lands' natural
sor. Upon receipt of the documentation,
the exemption shall be granted as of the value for water quality enhancement or
date of the original application, and the water recharge.
271
Chapter 196 F.S. (2014)
(d) "Dedicated in perpetuity" means (d) Provides nursery habitat for ma-
that the land is encumbered by an irrevo- rine and estuarine species;
cable, perpetual conservation easement. (e) Provides protection or restora-
(2) Land that is dedicated in perpe- tion of vulnerable coastal areas;
tuity for conservation purposes and that is (f) Preserves natural shoreline habi-
used exclusively for conservation purpos- tat; or
es is exempt from ad valorem taxation.
Such exclusive use does not preclude the (g) Provides retention of natural
receipt of income from activities that are open space in otherwise densely built-up
consistent with a management plan when areas.
the income is used to implement, main- Any land approved by the Acquisition
tain, and manage the management plan. and Restoration Council under this sub-
(3) Land that is dedicated in perpe- section must have a management plan and
tuity for conservation purposes and that is a designated manager who will be respon-
used for allowed commercial uses is ex- sible for implementing the management
empt from ad valorem taxation to the ex- plan.
tent of 50 percent of the assessed value of (5) The conservation easement that
the land. serves as the basis for the exemption
(4) Land that comprises less than 40 granted by this section must include base-
contiguous acres does not qualify for the line documentation as to the natural val-
exemption provided in this section unless, ues to be protected on the land and may
in addition to meeting the other require- include a management plan that details
ments of this section, the use of the land the management of the land so as to effec-
for conservation purposes is determined tuate the conservation of natural resources
by the Acquisition and Restoration Coun- on the land.
cil created in s. 259.035 to fulfill a clearly (6) Buildings, structures, and other
delineated state conservation policy and improvements situated on land receiving
yield a significant public benefit. In mak- the exemption provided in this section
ing its determination of public benefit, the and the land area immediately surround-
Acquisition and Restoration Council must ing the buildings, structures, and im-
give particular consideration to land that: provements must be assessed separately
(a) Contains a natural sinkhole or pursuant to chapter 193. However, struc-
natural spring that serves a water recharge tures and other improvements that are
or production function; auxiliary to the use of the land for conser-
vation purposes are exempt to the same
(b) Contains a unique geological extent as the underlying land.
feature;
(7) Land that qualifies for the ex-
(c) Provides habitat for endangered emption provided in this section the al-
or threatened species; lowed commercial uses of which include
agriculture must comply with the most
272
Chapter 196 F.S. (2014)
recent best management practices if mental subdivision or municipality of the
adopted by rule of the Department of Ag- state, or the United States, for road pur-
riculture and Consumer Services. poses, defense purposes, recreation, refor-
(8) As provided in s. 704.06(8) and estation or other public use; and said
(9), water management districts with ju- lands shall be exempt from county taxa-
risdiction over lands receiving the exemp- tion so long as the same are used for such
tion provided in this section have a third- public purpose.
party right of enforcement to enforce the (2) Such cancellation shall be by
terms of the applicable conservation resolution of the board of county commis-
easement for any easement that is not en- sioners, duly adopted and entered upon its
forceable by a federal or state agency, minutes, properly describing such lands,
county, municipality, or water manage- and setting forth the public use to which
ment district when the holder of the the same are, or will be, devoted. Upon
easement is unable or unwilling to en- receipt of a certified copy of such resolu-
force the terms of the easement. tion, the proper officials of the county,
(9) The Acquisition and Restoration and of the state, are hereby authorized,
Council, created in s. 259.035, shall main- empowered and directed to make proper
tain a list of nonprofit entities that are entries upon the records to accomplish
qualified to enforce the provisions of a such cancellation and to do all things nee-
conservation easement. essary to carry out the provisions of this
section, and to make the same effective,
History.—s. 1, ch. 2009-157. this section being their authority so to do.
Note.—Section 8, ch. 2009-157, provides History.—ss. 1, 2, ch. 22845, 1945; ss. 1, 2,
that "[t]he Department of Revenue may adopt ch. 69-55.
emergency rules to administer s. 196.26, Florida
Statutes, as created by this act. The emergency Note.—Former s. 192.59.
rules shall remain in effect for 6 months after
adoption and may be renewed during the pen- 196.29 Cancellation of certain
dency of procedures to adopt rules addressing the taxes on real property acquired by
subject of the emergency rules."
a county, school board, charter
196.28 Cancellation of delin- school governing board, or com-
quent taxes upon lands used for munity college district board of
road purposes, etc.— trustees.—Whenever any county,
(1) The board of county commis- school board, charter school governing
sioners of each county of the state be and board, or community college district
it is hereby given full power and authority board of trustees of this state has hereto-
it
cancel and discharge any and all liens fore acquired, or shall hereafter acquire,
for taxes, delinquent or current, held or title to any real property, the taxes of all
owned by the county or the state, upon political subdivisions, as defined in s.
lands, heretofore or hereafter, conveyed 1.01, upon such property for the year in
which title to such property was acquired,
to, or acquired by any agency, govern-
273
Chapter 196 F.S. (2014)
or shall hereafter be acquired, shall be elusively for federal, state, county, or mu-
that portion of the taxes levied or accrued nicipal purposes, the taxpayer is required
against such property for such year which to pay all taxes due from prior years.
the portion of such year which has ex- History.—s. 13, ch. 74-234; s. 1, ch. 75-103;
pired at the date of such acquisition bears s. 7, ch. 85-322; s. 26, ch. 86-152; s. 15, ch. 86-
to the entire year, and the remainder of 300; s. 4, ch. 88-101; s. 8, ch. 92-173.
such taxes for such year shall stand can-
celed. 196.31 Taxes against state
History.—s. 1, ch. 26974, 1951; s. 1, ch. 65- properties; notice. Whenever lands
179; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 1, ch. or other property of the state or of any
88-220; s. 2, ch. 2000-306. agency thereof are situated within any
Note.—Former s. 192.60. district, subdistrict or governmental unit
for the purpose of taxation, which said
196.295 Property transferred lands or any of them or other property, are
to exempt governmental unit; tax or shall be subject to special assessments
payment into escrow; taxes due or taxes, the tax collector or other tax col-
from prior years.— lecting agency having authority to collect
such taxes or special assessments shall,
(1) In the event fee title to property upon such taxes or special assessments
is acquired between January 1 and No- becoming legally due and payable, mail to
vember 1 of any year by a governmental the state agency or department holding
unit exempt under this chapter by any such land or other property, or if held by
means except condemnation or is ac- the state, then to the Board of Trustees of
quired by any means except condemna- the Internal Improvement Trust Fund at
tion for use exclusively for federal, state, Tallahassee, a notice and make notation
county, or municipal purposes, the tax- under the same date of such notice on the
payer shall be required to place in escrow tax roll, which said notice shall contain a
with the county tax collector an amount description of the lands or other property
equal to the current taxes prorated to the owned by the state or its agency upon
date of transfer of title, based upon the which taxes or special assessments have
current assessment and millage rates on been levied and are collectible, and the
the land involved. This fund shall be used amount of such special assessments or
to pay any ad valorem taxes due, and the taxes, and unless such notation of notice
remainder of taxes which would other- on the tax roll shall have been made, any
wise have been due for that current year nonpayment by the said state or its agency
shall stand canceled. of taxes or special assessments shall not
(2) In the event fee title to property constitute a delinquency or be the basis on
which the said lands or other property
is acquired by a governmental unit ex-
empt under this chapter by any means ex- may be sold for the nonpayment of such
cept condemnation or is acquired by any taxes or special assessments.
means except condemnation for use ex-
274
Chapter 196 F.S. (2014)
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 hereaf-
ter enacted providing for the imposition
of any tax, provision is made for the pay-
ment of any portion of the revenue de-
rived from such tax by any state officer,
officers, or board, to defray expenses in-
cident 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 authoriza-
tion 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.
Note.—Former s. 192.51.
275
Chapter 197 F.S. (2014) (excerpts)
CHAPTER 197 continue in full force from January 1 of
TAX COLLECTIONS, SALES, the year the taxes were levied until dis-
AND LIENS charged by payment or until barred under
chapter 95. If the property to which the
lien applies cannot be located in the coun-
ty or the sale of the property is insuffi-
197.122 Lien of taxes; application. cient to pay all delinquent taxes, interest,
197.162 Tax discount payment periods. fees, and costs due, a personal property
tax lien applies against all other personal
197.2421 Property tax deferral.
property of the taxpayer in the county.
197.2423 Application for property tax de- However, a lien against other personal
ferral; determination of ap- property does not apply against property
proval or denial by tax collec- that has been sold and is subordinate to
tor. any valid prior or subsequent liens against
197.2425 Appeal of denied tax deferral. such other property. An act of omission or
commission on the part of a property ap-
197.252 Homestead tax deferral. praiser, tax collector, board of county
197.2524 Tax deferral for recreational commissioners, clerk of the circuit court,
and commercial working wa- or county comptroller, or their deputies or
terfront properties and afforda- assistants, or newspaper in which an ad-
ble rental housing property. vertisement of sale may be published does
197.2526 Eligibility for tax deferral for not defeat the payment of taxes, interest,
affordable rental housing prop- fees, and costs due and may be corrected
erty at any time by the party responsible in the
same manner as provided by law for per-
197.254 Annual notification to taxpayer. forming acts in the first place. Amounts
197.263 Change in ownership or use of so corrected shall be deemed to be valid
property. ab initio and do not affect the collection
197.292 Construction. of the tax. All owners of property are held
to know that taxes are due and payable
197.301 Penalties. annually and are responsible for ascertain-
197.323 Extension of roll during ad- ing the amount of current and delinquent
justment board hearings. taxes and paying them before April 1 of
the year following the year in which taxes
197.122 Lien of taxes; applica- are assessed. A sale or conveyance of real
tion. or personal property for nonpayment of
taxes may not be held invalid except upon
(1) All taxes imposed pursuant to proof that:
the State Constitution and laws of this
state shall be a first lien, superior to all (a) The property was not subject to
other liens, on any property against which taxation;
the taxes have been assessed and shall
276
Chapter 197 F.S. (2014) (excerpts)
(b) The taxes were paid before the 6. Depreciation of the property that
sale of personal property; or was based on a latent defect of the proper-
(c) The real property was redeemed ty which existed but was not readily dis-
before receipt by the clerk of the court of cernible by inspection on January 1, but
full payment for a deed based upon a cer- not depreciation from any other cause.
tificate issued for nonpayment of taxes, (b) The material mistake of fact may
including all recording fees and documen- be corrected by the property appraiser, in
tary stamps. the same manner as provided by law for
(2) A lien created through the sale performing the act in the first place only
of a tax certificate may not be foreclosed within 1 year after the approval of the tax
or enforced in any manner except as pre- roll pursuant to s. 193.1142. If corrected,
scribed in this chapter. the tax roll becomes valid ab initio and
does not affect the enforcement of the col-
(3) A property appraiser may also lection of the tax. If the correction results
correct a material mistake of fact relating in a refund of taxes paid on the basis of an
to an essential condition of the subject erroneous assessment included on the cur-
property to reduce an assessment if to do rent year's tax roll, the property appraiser
so requires only the exercise of judgment may request the department to pass upon
as to the effect of the mistake of fact on the refund request pursuant to s. 197.182
the assessed or taxable value of the prop- or may submit the correction and refund
erty. order directly to the tax collector in ac-
(a) As used in this subsection, the cordance with the notice provisions of s.
term "an essential condition of the subject 197.182(2). Corrections to tax rolls for
property" means a characteristic of the previous years which result in refunds
subject parcel, including only: must be made pursuant to s. 197.182.
1. Environmental restrictions, zon- History.—s. 129, ch. 85-342; s. 11, ch. 88-
ing restrictions, or restrictions on permis- 216; s. 9, ch. 91-295; s. 6, ch. 92-32; s. 1, ch. 98
167; s. 3, ch. 2011-151.
sible use;
2. Acreage; 197.162 Tax discount pay-
3. Wetlands or other environmental ment periods.—
lands that are or have been restricted in (1) For all taxes assessed on the
use because of such environmental fea- county tax rolls and collected by the
tures; county tax collector, discounts for pay-
4. Access to usable land; ments made before delinquency shall be
at the rate of 4 percent in the month of
5. Any characteristic of the subject November or at any time within 30 days
parcel which, in the property appraiser's after the sending of the original tax no-
opinion, caused the appraisal to be clearly tice; 3 percent in the following month of
erroneous; or December; 2 percent in the following
month of January; 1 percent in the follow-
277
Chapter 197 F.S. (2014) (excerpts)
ing month of February; and zero percent (b) Recreational and commercial
in the following month of March or with- working waterfront deferral.
in 30 days before the date of delinquency (c) Affordable rental housing defer-
if the date of delinquency is after April 1. ral.
(2) If a taxpayer makes a request to (3) Ad valorem taxes, non-ad val-
have the original tax notice corrected, the orem assessments, and interest deferred
discount rate for early payment applicable pursuant to this chapter constitute a pri-
at the time of the request applies for 30 ority lien and attach to the property in the
days after the sending of the corrected tax same manner as other tax liens. Deferred
notice. taxes, assessments, and interest, however,
(3) A discount rate of 4 percent ap- are due, payable, and delinquent as pro-
plies for 30 days after the sending of a tax vided in this chapter.
notice resulting from the action of a value History.—s. 11, ch. 2011-151.
adjustment board when a corrected tax
notice is issued before the taxes become 197.2423 Application for
delinquent pursuant to s. 197.333. There- property tax deferral; determina-
after, the regular discount periods apply. tion of approval or denial by tax
(4) If the discount period ends on a collector.—
Saturday, Sunday, or legal holiday, the (1) A property owner is responsible
discount period, including the zero per-
cent period, extends to the next working for submitting an annual application for
day, if payment is delivered to the desig- tax deferral with the county tax collector
nated collection office of the tax collector. on or before March 31 following the year
in which the taxes and non-ad valorem
History.—s. 134, ch. 85-342; s. 1, ch. 92- assessments are assessed.
312; s. 2, ch. 98-139; s. 6, ch. 2011-151; s. 3, ch.
2011-181. (2) Each applicant shall demonstrate
compliance with the requirements for tax
197.2421 Property tax defer- deferral.
ral. (3) The application for deferral shall
(1) If a property owner applies for a be made upon a form prescribed by the
property tax deferral and meets the crite- department and provided by the tax col-
ria established in this chapter, the tax col- lector. The tax collector may require the
lector shall approve the deferral of the ad applicant to submit other evidence and
valorem taxes and non-ad valorem as- documentation deemed necessary in con-
sessments. sidering the application. The application
(2) Authorized property tax deferral form shall advise the applicant:
programs are: (a) Of the manner in which interest
(a) Homestead tax deferral. is computed.
278
Chapter 197 F.S. (2014) (excerpts)
(b) Of the conditions that must be (9) A tax deferral may not be grant-
met to qualify for approval. ed if:
(c) Of the conditions under which (a) The total amount of deferred
deferred taxes, assessments, and interest taxes, non-ad valorem assessments, and
become due, payable, and delinquent. interest, plus the total amount of all other
(d) That all tax deferrals pursuant to unsatisfied liens on the property, exceeds
this section constitute a priority tax lien 85 percent of the just value of the proper-
on the applicant's property. ty; or
(4) Each application shall include a (b) The primary mortgage financing
list of all outstanding liens on the property on the property is for an amount that ex-
and the current value of each lien. ceeds 70 percent of the just value of the
property.
(5) Each applicant shall furnish
proof of fire and extended coverage in- (10) A tax collector who finds that
surance in an amount at least equal to the the applicant is not entitled to the deferral
total of all outstanding liens, including a shall send a notice of disapproval within
lien for deferred taxes, non-ad valorem 45 days after the date the application is
assessments, and interest, with a loss pay- filed, citing the reason for disapproval.
able clause to the tax collector. The original notice of disapproval shall be
sent to the applicant and shall advise the
(6) The tax collector shall consider applicant of the right to appeal the deci-
each annual application for a tax deferral sion to the value adjustment board and
within 45 days after the application is shall inform the applicant of the proce-
filed or as soon as practicable thereafter. dure for filing such an appeal.
The tax collector shall exercise reasonable
discretion based upon applicable infor- History.—s. 12, ch. 2011-151.
mation available under this section. A tax 197.2425 Appeal of denied tax
collector who finds that the applicant is deferral.—An appeal of a denied tax
entitled to the tax deferral shall approve deferral must be made by the property
the application and maintain the deferral owner to the value adjustment board on a
records until the tax lien is satisfied. form prescribed by the department and
(7) For approved deferrals, the date furnished by the tax collector. The appeal
of receipt by the tax collector of the ap- must be filed with the value adjustment
plication for tax deferral shall be used in board within 30 days after the mailing of
calculating taxes due and payable net of the notice of disapproval. The value ad-
discounts for early payment as provided justment board shall review the applica-
in s. 197.162. tion and the evidence presented to the tax
(8) The tax collector shall notify the collector and, at the election of the appli-
property appraiser in writing of those par- cant, must hear the applicant in person, or
cels for which taxes have been deferred. by agent on the applicant's behalf, on his
or her right to tax deferral. The value ad-
279
Chapter 197 F.S. (2014) (excerpts)
justment board shall reverse the decision or calendar year if the applicant is young-
of the tax collector and grant a tax defer- er than 65 years old;
ral, if in its judgment the applicant is enti- '2. Which exceeds 3 percent of the
tied to the tax deferral, or must affirm the applicant's household income for the pri-
decision of the tax collector. An action by or calendar year if the applicant is 65
the value adjustment board is final unless years old or older; or
the applicant or tax collector files a de i
novo proceeding for a declaratory judg- 3. In its entirety if the applicant's
ment or other appropriate proceeding in household income:
the circuit court of the county in which a. For the previous calendar year is
the property is located within 15 days af- less than $10,000; or
ter the date of the decision. b. Is less than the designated
History.—s. 4, ch. 77-301; s. 3, ch. 78161; amount for the additional homestead ex-
s. 21, ch. 79-334; s. 146, ch. 85-342; s. 161, ch. emption under s. 196.075 and the appli-
91-112; s. 1008, ch. 95-147; s. 6, ch. 98-139; s.
13, ch. 2011-151. cant is 65 years old or older.
Note.—Former s. 197.0166; s. 197.253. (b) The household income of an ap-
plicant who applies for a tax deferral be-
197.252 Homestead tax defer- fore the end of the calendar year in which
ral.— the taxes and non-ad valorem assessments
are assessed shall be for the current year,
(1) Any person who is entitled to adjusted to reflect estimated income for
claim homestead tax exemption under s. the full calendar year period. The estimate
196.031(1) may apply to defer payment of of a full year's household income shall be
a portion of the combined total of the ad made by multiplying the household in-
valorem taxes, non-ad valorem assess- come received to the date of application
ments, and interest accumulated on a tax by a fraction, the numerator being 365
certificate. Any applicant who is entitled and the denominator being the number of
to receive the homestead tax exemption days expired in the calendar year to the
but has waived it for any reason shall fur- date of application.
nish a certificate of eligibility to receive
the exemption. Such certificate shall be (3) The property appraiser shall
prepared by the county property appraiser promptly notify the tax collector if there
upon request of the taxpayer. is a change in ownership or the homestead
exemption has been denied on property
(2)(a) Approval of an application that has been granted a tax deferral.
for homestead tax deferral shall defer the
combined total of ad valorem taxes and 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-
non-ad valorem assessments: 328; s. 1007, ch. 95-147; s. 5, ch. 98-139; s. 1,
1. Which exceeds 5 percent of the ch. 2006-47; s. 8, ch. 2006-69; s. 7, ch. 2007-
applicant's household income for the pri- 339; s. 15, ch. 2011-151; s. 3, ch. 2012-57.
280
Chapter 197 F.S. (2014) (excerpts)
Note.—Section 7, ch. 2007-339, amended s. (b) Affordable rental housing, if the
197.252(2)(b); s. 1, ch. 2007-339, provided au- owners are engaging in the operation, re-
thorization for adoption of emergency rules to habilitation, or renovation of such proper-
implement ch. 2007-339. Section 15, ch. 2011-
151, deleted paragraph (2)(b) and added substan-
ties in accordance with the guidelines
tially similar material at subparagraphs (2)(a)2. provided in part VI of chapter 420.
and 3. Section 1, ch. 2007-339, provides that: (2) The board of county commis-
"(1) The executive director of the Depart- sioners of any county or the governing
ment of Revenue is authorized, and all condi- authority of a municipality may adopt an
tions are deemed met, to adopt emergency rules ordinance to authorize the deferral of ad
under ss. 120.536(1) and 120.54(4), Florida Stat-
utes, for the purpose of implementing this act. valorem taxes and non-ad valorem as-
sessments for properties described in sub-
"(2) In anticipation of implementing this section (1).
act, the executive director of the Department of
Revenue is authorized, and all conditions are (3) The ordinance shall designate
deemed met, to adopt emergency rules under ss. the percentage or amount of the deferral
120.536(1) and 120.54(4), Florida Statutes, for
the purpose of making necessary changes and and the type and location of the property
preparations so that forms, methods, and data and may require the property to be located
records, electronic or otherwise, are ready and in within a particular geographic area or are-
place if sections 3 through 9 and sections 10, 12, as of the county or municipality. For
and 14 . . . of this act become law. property defined in s. 342.07(2) as "recre-
"(3) Notwithstanding any other provision ational and commercial working water-
of law, such emergency rules shall remain in ef- front," the ordinance may specify the type
fect for 18 months after the date of adoption and of public lodging establishments that
may be renewed during the pendency of proce- qualify.
dures to adopt rules addressing the subject of the
emergency rules." (4) The ordinance must specify that
Note.—Former s. 197.0165. such deferrals apply only to taxes or as-
sessments levied by the unit of govern-
197.2524 Tax deferral for rec- ment granting the deferral. However, a
reational and commercial working deferral may not be granted for taxes or
waterfront properties and afford- assessments levied for the payment of
able rental housin property bonds or for taxes authorized by a vote of
g ' the electors pursuant to s. 9(b) or s. 12,
(1) This section applies to: Art. VII of the State Constitution.
(a) Recreational and commercial (5) The ordinance must specify that
working waterfront properties if the own- any deferral granted remains in effect re-
ers are engaging in the operation, rehabili- gardless of any change in the authority of
tation, or renovation of such properties in the county or municipality to grant the de-
accordance with guidelines established in ferral. In order to retain the deferral, the
this section. use and ownership of the property must
remain as it was when the deferral was
281
Chapter 197 F.S. (2014) (excerpts)
granted for the period in which the defer- property located within the community
ral remains. redevelopment area of that agency.
(6)(a) If an application for deferral (e) Issuance of a debt obligation af-
is granted on property that is located in a ter the date a deferral has been granted
community redevelopment area, the does not reduce the amount of taxes eligi-
amount of taxes eligible for deferral is ble for deferral.
limited, as provided for in paragraph (b), History.—s. 14, ch. 2005-157; s. 4, ch.
if: 2006-220; s. 16, ch. 2011-151.
1. The community redevelopment Note.—Former s. 197.303.
agency has previously issued instruments
of indebtedness that are secured by in- 197.2526 Eligibility for tax
crement revenues on deposit in the corn- deferral for affordable rental
munity redevelopment trust fund; and housing property. The tax deferral
2. Those instruments of indebted- authorized by s. 197.2524 applies only on
ness are associated with the real property a pro rata basis to the ad valorem taxes
applying for the deferral. levied on residential units within a prop-
erty which meet the following conditions:
(b) If paragraph (a) applies, the de-
ferral applies only to the amount of taxes (1) Units for which the monthly rent
in excess of the amount that must be de- along with taxes, insurance, and utilities
posited into the community redevelop- does not exceed 30 percent of the median
ment trust fund by the entity granting the adjusted gross annual income as defined
deferral based upon the taxable value of in s. 420.0004 for the households de-
the property upon which the deferral is scribed in subsection (2).
being granted. Once all instruments of in- (2) Units that are occupied by ex-
debtedness that existed at the time the de- tremely-low-income persons, very-low-
ferral was originally granted are no longer income persons, low-income persons, or
outstanding or have otherwise been de- moderate-income persons as these terms
feased, this paragraph no longer applies. are defined in s. 420.0004.
(c) If a portion of the taxes on a History.—s. 6, ch. 2007-198; s. 17, ch.
property was not eligible for deferral un- 2011-151.
der paragraph (b), the community rede- Note.—Former s. 197.3071.
velopment agency shall notify the proper-
ty owner and the tax collector 1 year be- 197.254 Annual notification to
fore the debt instruments that prevented taxpayer.—
the taxes from being deferred are no long- (1) The tax collector shall notify the
er outstanding or otherwise defeased. taxpayer of each parcel appearing on the
(d) The tax collector shall notify a real property assessment roll of the right
community redevelopment agency of any to defer payment of taxes and non-ad val-
tax deferral that has been granted on
282
Chapter 197 F.S. (2014) (excerpts)
orem assessments and interest on home- appraiser shall notify the tax collector in
stead property pursuant to s. 197.252. writing of the date such change occurs,
(2) On or before November 1 of and the tax collector shall collect any tax-
each year, the tax collector shall notify es, assessments, and interest due.
each taxpayer to whom a tax deferral has (3) During any year in which the to-
been previously granted of the accumulat- tal amount of deferred taxes, interest, as-
ed sum of deferred taxes, non-ad valorem sessments, and all other unsatisfied liens
assessments, and interest outstanding. on the homestead exceeds 85 percent of
History.—s. 5, ch. 77-301; s. 22, ch. 79-334; the just value of the homestead, the tax
s. 57, ch. 82-226; s. 147, ch. 85-342; s. 2, ch. 89- collector shall notify the owner that the
328; s. 3, ch. 92-312; s. 12, ch. 93-132; s. 18, ch. portion of taxes, interest, and assessments
2011-151. which exceeds 85 percent of the just value
Note.—Former s. 197.0167. of the homestead is due and payable with-
in 30 days after the notice is sent. Failure
197.263 Change in ownership to pay the amount due causes the total
or use of property.— amount of deferred taxes, interest, and as-
(1) If there is a change in use or sessments to become delinquent.
ownership of tax-deferred property such (4) Each year, upon notification,
that the owner is no longer eligible for the each owner of property on which taxes,
tax deferral granted, or the owner fails to interest, and assessments have been de-
maintain the required fire and extended ferred shall submit to the tax collector a
insurance coverage, the total amount of list of, and the current value of, all out-
deferred taxes and interest for all years is standing liens on the owner's homestead.
due and payable November 1 of the year Failure to respond to this notification
in which the change occurs or on the date within 30 days causes the total amount of
failure to maintain insurance occurs. deferred taxes, interest, and assessments
Payment is delinquent on April 1 of the to become payable within 30 days.
year following the year in which the (5) If deferred taxes, interest, and
change in use or failure to maintain insur- assessments become delinquent, the tax
ance occurs. However, if the change in collector shall sell a tax certificate for the
ownership is to a surviving spouse and the delinquent taxes, interest, and assess-
spouse is eligible to maintain the tax de- ments in the manner provided by s.
ferral on such property, the surviving 197.432.
spouse may continue the deferment of
previously deferred taxes and interest pur- History.—s. 7, ch. 77-301; s. 5, ch. 78-161;
s. 149, ch. 85-342; s. 5, ch. 92-312; s. 1009, ch.
suant to this chapter. 95-147; s. 20, ch. 2011-151.
(2) Whenever the property appraiser Note.—Former s. 197.0169.
discovers that there has been a change in
the ownership or use of property that has 197.272 Prepayment of de-
been granted a tax deferral, the property ferred taxes.—All or part of the de-
283
Chapter 197 F.S. (2014) (excerpts)
ferred taxes and accrued interest may at which amount shall immediately become
any time be paid to the tax collector. Any due.
payment that is less than the total amount (b) The person shall be disqualified
due must be equal to the amount of the from filing a tax deferral application for
deferred taxes, interest, and assessments, the next 3 years.
and the payment must be for 1 or more
full years. (c) The person shall pay a penalty of
25 percent of the total amount of deferred
History.—s. 8, ch. 77-301; s. 150, ch. 85-
342; s. 21, ch. 2011-151. taxes, non-ad valorem assessments sub-
ject to collection pursuant to the uniform
Note.—Formers. 197.017. method of collection set forth in s.
197.292 Construction.—This 197.3632, and interest.
chapter does not: (2) Any person against whom the
(1) Prohibit the collection of per- penalties prescribed in this section have
sonal property taxes that become a lien been imposed may appeal the penalties
against tax-deferred property; imposed to the value adjustment board
within 30 days after the penalties are im-
(2) Defer payment of special as- posed.
sessments to benefited property other than History.—s. 11, ch. 77-301; s. 153, ch. 85-
those specifically allowed to be deferred; 342; s. 162, ch. 91-112; s. 24, ch. 2011-151.
or
Note.—Former s. 197.0173.
(3) Affect any provision of any
mortgage or other instrument relating to 197.323 Extension of roll dur-
property requiring a person to pay ad val- ing adjustment board hearings.-
orem taxes or non-ad valorem assess- (1) Notwithstanding the provisions
menu. of s. 193.122, the board of county coin-
History.—s. 10, ch. 77-301; s. 152, ch. 85- missioners may, upon request by the tax
342; s. 6, ch. 89-328; s. 23, ch. 2011-151. collector and by majority vote, order the
Note.—Formers. 197.0172. roll to be extended prior to completion of
value adjustment board hearings, if coin-
197.301 Penalties.— pletion thereof would otherwise be the
(1) The following penalties shall be only cause for a delay in the issuance of
imposed on any person who willfully files tax notices beyond November 1. For any
incorrect information for a tax deferral: parcel for which tax liability is subse-
quently altered as a result of board action,
(a) The person shall pay the total the tax collector shall resolve the matter
amount of deferred taxes and non-ad val- by following the same procedures used
orem assessments subject to collection for correction of errors. However, ap-
pursuant to the uniform method of collec- proval by the department is not required
tion set forth in s. 197.3632, and interest,
284
Chapter 197 F.S. (2014) (excerpts)
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 cur-
rent 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.
285
Chapter 200 F.S. (2014) (excerpts)
CHAPTER 200 lector of the county of the amounts to be
DETERMINATION OF apportioned to the different accounts out
MILLAGE of the total taxes levied for all purposes.
(3) The county depository, in issu-
ing receipts to the tax collector, shall state
200.011 Duty of county commissioners in each of his or her receipts, which shall
and school board in setting rate be in duplicate, the amount deposited to
of taxation. each fund out of the deposits made with it
200.069 Notice of proposed property by the tax collector. When any such re-
taxes and non-ad valorem ceipts shall be given to the tax collector
assessments. by the county depository, the tax collector
shall immediately file one of the same
200.011 Duty of county commis- with the clerk and auditor of the county,
sioners and school board in setting who shall credit the same to the tax col-
rate of taxation. lector with the amount thereof and make
out and deliver to the tax collector a cer-
(1) The county commissioners shall tificate setting forth the payment in detail,
determine the amount to be raised for all as shown by the receipt of the county de-
county purposes, except for county school pository.
purposes, and shall enter upon their
minutes the rates to be levied for each (4) The county commissioners and
fund respectively, together with the rates school board shall file written statements
certified to be levied by the board of with the property appraiser setting forth
county commissioners for use of the the boundary of each special school dis-
trict and the district or territory in which
county, special taxing district, board,
agency, or other taxing unit within the other special taxes are to be assessed, and
county for which the board of county the property appraiser shall, upon receipt
commissioners is required by law to levy of such statements and orders from the
taxes. board of county commissioners and
school board setting forth the rate of taxa-
(2) The county commissioners shall tion to be levied on the real and personal
ascertain the aggregate rate necessary to property therein, proceed to assess such
cover all such taxes and certify the same property and enter the taxes thereon in the
to the property appraiser within 30 days assessment rolls to be provided for that
after the adjournment of the value ad- purpose.
justment board. The property appraiser
shall carry out the full amount of taxes for (5) The property appraiser shall des-
all county purposes, except for school ignate and separately identify by certifi-
purposes, under one heading in the as- cate to the tax collector the rate of taxa-
sessment roll to be provided for that pur- tion to be levied for the use of the county
pose, and the county commissioners shall and school board and the total rate of tax-
notify the clerk and auditor and tax col-
286
Chapter 200 F.S. (2014) (excerpts)
ation for all other taxing authorities in the diction and at the expense of the county,
county. shall prepare and deliver by first-class
(6) The board of county commis- mail to each taxpayer to be listed on the
sinners shall certify to the property ap- current year's assessment roll a notice of
praiser and tax collector the millage rates proposed property taxes, which notice
to be levied for the use of the county and shall contain the elements and use the
special taxing districts, boards, and au- format provided in the following form.
thorities and all other taxing units within Notwithstanding the provisions of s.
the county for which the board of county 195.022, no county officer shall use a
commissioners is required by law to levy form other than that provided herein. The
taxes. The district school board, each mu- Department of Revenue may adjust the
nicipality, and the governing board or spacing and placement on the form of the
governing authority of each special taxing elements listed in this section as it consid-
district or other taxing unit within the ers necessary based on changes in condi-
county the taxes of which are assessed on tions necessitated by various taxing au-
the tax roll prepared by the property ap- thorities. If the elements are in the order
praiser, but for which the board of county listed, the placement of the listed columns
commissioners is not required by law to may be varied at the discretion and ex-
levy taxes, shall certify to the property pense of the property appraiser, and the
appraiser and tax collector the millage property appraiser may use printing tech-
rate set by such board, municipality, au- nology and devices to complete the form,
thority, special taxing district, or taxing the spacing, and the placement of the in-
unit. The certifications required by this formation in the columns. A county of-
subsection shall be made within 30 days facer may use a form other than that pro-
after the value adjustment board adjourns. vided by the department for purposes of
this part, but only if his or her office pays
History.—s. 2, ch. 4885, 1901; GS 532; s. the related expenses and he or she obtains
30, ch. 5596, 1907; RGS 731; CGL 937; s. 6, ch. prior written permission from the execu-
ss. 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- tive director of the department; however,
355; s. 18, ch. 76-133; s. 1, ch. 77-102; s. 1, ch. a county officer may not use a form the
77-248; s. 90, ch. 79-400; s. 71, ch. 82-226; s. substantive content of which is at vari-
164, ch. 91-112; s. 1048, ch. 95-147. ance with the form prescribed by the de-
Note.—Formers. 193.31. partment. The county officer may contin-
ue to use such an approved form until the
200.069 Notice of proposed law that specifies the form is amended or
property taxes and non-ad val- repealed or until the officer receives writ-
orem assessments. Pursuant to s. ten disapproval from the executive direc-
200.065(2)(b), the property appraiser, in tor.
the name of the taxing authorities and lo- (1) The first page of the notice shall
cal governing boards levying non-ad val- read:
orem assessments within his or her juris-
287
Chapter 200 F.S. (2014) (excerpts)
NOTICE OF PROPOSED PROPER- school district levy required pursuant to s.
TY TAXES 1011.60(6); other operating school levies;
DO NOT PAY THIS IS NOT A the municipality or municipal service tax-
BILL ing unit or units in which the parcel lies,
if any; the water management district 1ev-
The taxing authorities which levy ying pursuant to s. 373.503; the inde-
property taxes against your property will pendent special districts in which the par-
soon hold PUBLIC HEARINGS to adopt cel lies, if any; and for all voted levies for
budgets and tax rates for the next year. debt service applicable to the parcel, if
The purpose of these PUBLIC any.
HEARINGS is to receive opinions from (4) For each entry listed in subsec-
the general public and to answer ques- tion (3), there shall appear on the notice
tions on the proposed tax change and the following:
budget PRIOR TO TAKING FINAL
ACTION. (a) In the first column, a brief,
commonly used name for the taxing au-
Each taxing authority may AMEND thority or its governing body. The entry in
OR ALTER its proposals at the hearing. the first column for the levy required pur-
(2)(a) The notice shall include a suant to s. 1011.60(6) shall be "By State
brief legal description of the property, the Law." The entry for other operating
name and mailing address of the owner of school district levies shall be "By Local
record, and the tax information applicable Board." Both school levy entries shall be
to the specific parcel in question. The in- indented and preceded by the notation
formation shall be in columnar form. "Public Schools:". For each voted levy for
There shall be seven column headings debt service, the entry shall be "Voter
which shall read: "Taxing Authority," Approved Debt Payments."
"Your Property Taxes Last Year," "Last (b) In the second column, the gross
Year's Adjusted Tax Rate (Millage)," amount of ad valorem taxes levied against
"Your Taxes This Year IF NO Budget the parcel in the previous year. If the par-
Change Is Adopted," "Tax Rate This Year cel did not exist in the previous year, the
IF PROPOSED Budget Is Adopted second column shall be blank.
(Millage)," "Your Taxes This Year IF
PROPOSED Budget Change Is Adopted," (c) In the third column, last year's
and "A Public Hearing on the Proposed adjusted tax rate or, in the case of voted
Taxes and Budget Will Be Held:." levies for debt service, the tax rate previ-
ously authorized by referendum.
(b) As used in this section, the term
"last year's adjusted tax rate" means the (d) In the fourth column, the gross
rolled-back rate calculated pursuant to s. amount of ad valorem taxes which will
200.065(1). apply to the parcel in the current year if
each taxing authority levies last year's ad-
(3) There shall be under each col- justed tax rate or, in the case of voted lev-
umn heading an entry for the county; the
288
Chapter 200 F.S. (2014) (excerpts)
ies for debt service, the amount previous- tion or exemption and tax levies to which
ly authorized by referendum. they apply.
(e) In the fifth column, the tax rate (b) The reverse side of the second
that each taxing authority must levy page shall contain definitions and expla-
against the parcel to fund the proposed nations for the values included on the
budget or, in the case of voted levies for front side.
debt service, the tax rate previously au- (7) The following statement shall
thorized by referendum. appear after the values listed on the front
(f) In the sixth column, the gross of the second page:
amount of ad valorem taxes that must be If you feel that the market value of
levied in the current year if the proposed your property is inaccurate or does not
budget is adopted. reflect fair market value, or if you are en-
(g) In the seventh column, the date, titled to an exemption or classification
the time, and a brief description of the lo- that is not reflected above, contact your
cation of the public hearing required pur- county property appraiser at ...(phone
suant to s. 200.065(2)(c). number)... or ...(location)....
(5) Following the entries for each If the property appraiser's office is
taxing authority, a final entry shall show: unable to resolve the matter as to market
in the first column, the words "Total value, classification, or an exemption, you
Property Taxes:" and in the second, may file a petition for adjustment with the
fourth, and sixth columns, the sum of the Value Adjustment Board. Petition forms
entries for each of the individual taxing are available from the county property
authorities. The second, fourth, and sixth appraiser and must be filed ON OR BE-
columns shall, immediately below said FORE ...(date)....
entries, be labeled Column 1, Column 2, (8) The reverse side of the first page
and Column 3, respectively. Below these of the form shall read:
labels shall appear, in boldfaced type, the
statement: SEE REVERSE SIDE FOR EXPLANATION
EXPLANATION. *COLUMN 1—"YOUR PROPERTY
(6)(a) The second page of the notice TAXES LAST YEAR"
shall state the parcel's market value and This column shows the taxes that ap-
for each taxing authority that levies an ad plied last year to your property. These
valorem tax against the parcel: amounts were based on budgets adopted
1. The assessed value, value of ex- last year and your property's previous
emptions, and taxable value for the previ- taxable value.
ous year and the current year. *COLUMN 2—"YOUR TAXES IF
2. Each assessment reduction and NO BUDGET CHANGE IS ADOPTED"
exemption applicable to the property, in- This column shows what your taxes
eluding the value of the assessment reduc- will be this year IF EACH TAXING AU-
289
Chapter 200 F.S. (2014) (excerpts)
THORITY DOES NOT CHANGE ITS adopted non-ad valorem assessments. If
PROPERTY TAX LEVY. These amounts so agreed, the notice shall be titled:
are based on last year's budgets and your NOTICE OF PROPOSED PROPER-
current assessment. TY TAXES
*COLUMN 3—"YOUR TAXES IF AND PROPOSED OR ADOPTED
PROPOSED BUDGET CHANGE IS NON-AD VALOREM ASSESSMENTS
ADOPTED" DO NOT PAY THIS IS NOT A BILL
This column shows what your taxes There must be a clear partition be-
will be this year under the BUDGET AC- tween the notice of proposed property
TUALLY PROPOSED by each local tax- taxes and the notice of proposed or adopt-
ing authority. The proposal is NOT final ed non-ad valorem assessments. The par-
and may be amended at the public hear- tition must be a bold, horizontal line ap-
ings shown on the front side of this no- proximately 1/8-inch thick. By rule, the
tice. The difference between columns 2 department shall provide a format for the
and 3 is the tax change proposed by each form of the notice of proposed or adopted
local taxing authority and is NOT the re- non-ad valorem assessments which meets
suit of higher assessments. the following minimum requirements:
*Note: Amounts shown on this form 1. There must be subheading for
do NOT reflect early payment discounts columns listing the levying local govern-
you may have received or may be eligible ing board, with corresponding assessment
to receive. (Discounts are a maximum of rates expressed in dollars and cents per
4 percent of the amounts shown on this unit of assessment, and the associated as-
form.) sessment amount.
(9) The bottom portion of the notice 2. The purpose of each assessment
shall further read in bold, conspicuous must also be listed in the column listing
print: the levying local governing board if the
"Your final tax bill may contain non- purpose is not clearly indicated by the
ad valorem assessments which may not be name of the board.
reflected on this notice such as assess- 3. Each non-ad valorem assessment
ments for roads, fire, garbage, lighting, for each levying local governing board
drainage, water, sewer, or other govern- must be listed separately.
mental services and facilities which may 4. If a county has too many munici-
be levied by your county, city, or any pal service benefit units or assessments to
special district." be listed separately, it shall combine them
(10)(a) If requested by the local by function.
governing board levying non-ad valorem 5. A brief statement outlining the
assessments and agreed to by the property responsibility of the tax collector and
appraiser, the notice specified in this sec- each levying local governing board as to
tion may contain a notice of proposed or any non-ad valorem assessment must be
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Chapter 200 F.S. (2014) (excerpts)
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 provi-
sions 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.
291
Chapter 12D-5 F.A.C.
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
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 Recrea-
tional 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.
(1) The property appraiser may determine that the "purchase price paid" for land is
inconsistent with agricultural use. A purchase price in excess of the agricultural
assessment can be indicative of lack of a "good faith commercial agricultural use" since
the agricultural assessment is basically derived by a capitalization of the income to be
produced by land in such a use and thus approximates the amount that could be invested
consistent with a reasonable return.
(2) Additionally, should the purchase price paid exceed the agricultural assessment by
three or more times, a presumption that the land is not used primarily for good faith
commercial agriculture purposes is created by Section 193.461(4)(c), F.S. The mere filing
of a return is not sufficient to overcome this presumption created by the purchase price.
Instead, the landowner must make a showing of special circumstances such as, but not
limited to: 1) need of the acquired property to expand a previously owned agricultural
292
Chapter 12D-5 F.A.C.
operation; 2) need of the acquired property to facilitate proper drainage of a previously
owned agricultural operation; 3) need of the acquired property for ingress or egress related
to a previously owned agricultural operation; 4) the need of the acquired property to
reestablish an agricultural operation after the owner's previous agricultural operation was
terminated due to eminent domain proceedings or other similar circumstances; and 5)
when the purchase price includes payment for other than real property, such as
improvements on or to the land or deferred income, e.g., forestry.
(3) Furthermore, the presumption created by Section 193.461(4)(c), F.S., may be
defeated by overcoming the appraiser's presumption of correctness as to the agriculturally
classified value and demonstrating that the purchase price paid was not three or more times
what the agriculturally classified value should be. However, such a showing, while
defeating the presumption, would not prevent a denial of the classification if the purchase
price paid was, nonetheless, indicative of a lack of good faith commercial agricultural use.
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.
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;
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Chapter 12D-5 F.A.C.
(c) Use of adjacent properties;
(d) Proximity of subject properties to a metropolitan area and services;
(e) Principal domicile of the owner and family;
(f) Date of acquisition;
(g) Agricultural experience of the person conducting agricultural operations;
(h) Participation in governmental or private agricultural programs or activities;
(i) Amount of harvest for each crop;
(j) Gross sales from the agricultural operation;
(k) Months of hired labor; and
(1) 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.
294
Chapter 12D-5 F.A.C.
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 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
295
Chapter 12D-5 F.A.C.
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.
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Chapter 12D-5 F.A.C.
12D-5.014 Conservation Easement, Environmentally Endangered or
Outdoor Recreational or Park Property Assessed Under Section 193.501,
F.S.
(1) To apply for the assessment of lands subject to a conservation easement, environ-
mentally endangered lands, or lands used for outdoor recreational or park purposes when
land development rights have been conveyed or conservation restrictions have been cove-
nanted, 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, Assess-
ment 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, As-
sessment Reapplication, incorporated by reference in Rule 12D-16.002, F.A.C., for proper-
ty 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.
297
Chapter 12D-6 F.A.C.
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 Prop-
erty
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.
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Chapter 12D-6 F.A.C.
(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 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.
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Chapter 12D-6 F.A.C.
(b) It is required to have a current license plate properly affixed as required by Section
320.08(11) or (12), Section 320.0815, or Section 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.
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
300
Chapter 12D-6 F.A.C.
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 subsections 320.08(9)
or (10), or Sections 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.
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Chapter 12D-6 F.A.C.
12D-6.004 Prefabricated or Modular Housing Units — Realty or Tangible
Personal Property.
Prefabricated or modular housing units or portions thereof, as defined, which are
permanently affixed to realty, are taxable as real property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 320.015 FS. History—
New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.
12D-6.005 Pollution Control Devices.
In accordance with Section 193.621, F.S., the Department of Environmental Protection has
adopted Rule Chapter 62-8, F.A.C., concerning the assessment of pollution control devices
as a guideline for the property appraiser.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.621 FS. History—New 10-12-
76, Formerly 12D-6.05.
12D-6.006 Fee Time-Share Real Property.
(1) Applicability of rule:
This rule shall apply to the valuation, assessment, listing, billing and collection for ad
valorem tax purposes of all fee time-share real property, as defined in Section 192.001,
F.S.
(2) Definitions—As used in this rule:
(a) "Accommodations" means any apartment, condominium or cooperative unit, cabin,
lodge or hotel or motel room or any other private or commercial structure which is situated
on real property and designed for occupancy by one or more individuals. (Section
721.05(1), F.S.)
(b) "Fee time-share real property" means the land and buildings and other
improvements to land that are subject to time-share interests which are sold as a fee
interest in real property. (Section 192.001(14), F.S.)
(c) "Managing entity" means the person responsible for operating and maintaining the
time-share plan. (Section 721.05(20), F.S.)
(d) "Time-share development" means the combined individual time-share periods or
time-share estates of a time-share property as contained in a single entry on the tax roll.
(Section 192.037(2), F.S.)
(e) "Time-share estate" means a right to occupy a time-share unit, coupled with a
freehold estate or an estate for years with a future interest in a time-share property or a
specified portion thereof. (Section 721.05(28), F.S.)
(f) "Time-share instrument" means one or more documents, by whatever name
denominated, creating or governing the operation of a time-share plan. (Section
721.05(29), F.S.)
(g) "Time-share period" means that period of time when a purchaser of a time-share
plan is entitled to the possession and use of the accommodations or facilities, or both, of a
time-share plan. (Section 721.05(31), F.S.)
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Chapter 12D-6 F.A.C.
(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 Chapter 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.
(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 paragraph (3) of this rule.
(5) Billing and Collection.
(a) For the purposes of ad valorem taxation and special assessments, including billing
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Chapter 12D-6 F.A.C.
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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Chapter 12D-7 F.A.C.
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 Veterans
12D-7.004 Exemption for Certain Permanently and Totally Disabled Veterans and Sur-
viving Spouses of Certain Veterans
12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs
12D-7.0055 Exemption for Deployed Servicemembers
12D-7.006 Exemption for Totally and Permanently Disabled Persons
12D-7.007 Homestead Exemptions— Residence Requirement
12D-7.008 Homestead Exemptions — Legal or Equitable Title
12D-7.009 Homestead Exemptions — Life Estates
12D-7.010 Homestead Exemptions — Remainders
12D-7.011 Homestead Exemptions—Trusts
12D-7.012 Homestead Exemptions —Joint Ownership
12D-7.013 Homestead Exemptions —Abandonment
12D-7.0135 Homestead Exemptions — Mobile Homes
12D-7.014 Homestead Exemptions — Civil Rights
12D-7.0142 Additional Homestead Exemption
12D-7.0143 Additional Homestead Exemption Up To $50,000 for Persons 65 and Older
Whose Household Income Does Not Exceed $20,000 Per Year
12D-7.015 Educational Exemption
12D-7.0155 Enterprise Zone Exemption for Child Care Facilities
12D-7.016 Governmental Exemptions
12D-7.018 Fraternal and Benevolent Organizations
12D-7.019 Tangible Personal Property Exemption
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation
12D-7.001 Applications for Exemptions.
(1) As used in Section 196.011, F.S., the term "file" shall mean received in the office of
the county property appraiser. However, for applications filed by mail, the date of the
postmark is the date of filing.
(2) The property appraiser is not authorized to accept any application that is not filed on
or before March 1 of the year for which exemption is claimed except that, when the last
day for filing is a Saturday, Sunday, or legal holiday, in which case the time for making an
application shall be extended until the end of the next business day. The property appraiser
shall accept any application timely filed even though the applicant intends or is requested
to file supplemental proof or documents.
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Chapter 12D-7 F.A.C.
(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 Sections 196.031, 196.081, 196.091,
196.101, 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, Form DR-501 (incorporated by reference in Rule 12D-16.002, F.A.C.).
Failure to provide such numbers will render the application incomplete. If an applicant
omits the required social security numbers and files an otherwise complete application, the
property appraiser shall contact that applicant and afford the applicant the opportunity to
file a complete application on or before April 1. Failure to file a completed application on
or before April 1 shall constitute a waiver of the exemption for that tax year, unless the
applicant can demonstrate that failure to timely file a completed application was the result
of a postal error or, upon filing a timely petition to the value adjustment board, that the
failure was due to extenuating circumstances as provided in Section 196.011, F.S.
(5) In those counties which permit the automatic renewal of homestead exemption, the
property appraiser may request a refiling of the application in order to obtain the social
security number of the applicant and the social security number of the applicant's spouse.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.047, 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.
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"
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Chapter 12D-7 F.A.C.
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., shall be cumulative. An
individual who properly qualifies under more than one classification shall be granted more
than one five hundred dollar exemption. However, in no event shall the exemption under
Section 196.202, F.S., exceed one thousand five hundred dollars ($1,500) for an
individual.
(e) Where both husband and wife otherwise qualify for the exemption, each would,
under Section 196.202, F.S., be entitled to an exemption of five hundred dollars applicable
against the value of property owned by them as an estate by the entirety.
(2)(a) The $5,000 exemption granted by Section 196.24, F.S., to disabled ex-service
members, as defined in Section 196.012, F.S., who were discharged under honorable
conditions, shall be considered to be the same constitutional disability exemption provided
for by Section 196.202, F.S. The unremarried surviving spouse of such a disabled ex-
service member who was married to the ex-service member for at least 5 years at the time
of the ex-service member's death is allowed the exemption.
(b) The exemptions under Sections 196.202 and 196.24, F.S., shall be cumulative, but
in no event shall the aggregate exemption exceed $6,000 for an individual, except where
the surviving spouse is also eligible to claim the $5,000 disabled ex-service member disa-
bility exemption under Section 196.24, F.S. In that event the cumulative exemption shall
not exceed $11,000 for an individual.
(3) The exemptions granted by Sections 196.202 and 196.24, F.S., apply to any
property owned by a bona fide resident of this state.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.202, 196.24 FS. History—New
10-12-76, Formerly 12D-7.03, Amended 11-21-91, 12-31-98, 12-30-02, 1-1-04, 1-16-06, 10-2-07.
12D-7.004 Exemption for Certain Permanently and Totally Disabled
Veterans and Surviving Spouses of Certain Veterans.
(1) This rule applies to the total exemption from taxation of the homestead property of
a veteran who was honorably discharged and who has a service-connected total and
307
Chapter 12D-7 F.A.C.
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 veteran was a permanent resident on January 1 of the year in which the veteran
died;
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
308
Chapter 12D-7 F.A.C.
5. 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 shall 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.
The real property shall be considered to first receive the exemption pursuant to subsection
12D-8.0061(1), F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.081 FS. History—New 10-12-
76, Formerly 12D-7.04, Amended 12-27-94, 12-30-97, 12-31-98.
12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs.
(1) Although the certificate of disability referred to in Section 196.091(1), F.S., would
be sufficient proof upon which the property appraiser could allow the tax exemption, this
does not mean that the property appraiser could not deny such exemption if, upon his
investigation, facts were disclosed which showed a lack of service-connected total
disability.
(2)(a) This paragraph shall apply where the deceased veteran possessed the exemption
upon death. The exemption shall carry over to the veteran's spouse if the following
conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her domicile;
3. The spouse does not remarry; and
4. The spouse holds legal or beneficial title and held the property with the veteran by
tenancy by the entireties at the veteran's death.
(b) Where the deceased veteran was totally and permanently disabled with a service-
connected disability requiring use of a wheelchair at the time of the veteran's death but did
not possess the exemption upon death, the surviving spouse is not entitled to the
exemption.
(3) The surviving spouse is not entitled to the veteran's exemption if the spouse
establishes a new homestead after selling the homestead upon which the exemption was
initially granted.
(4) The surviving spouse is not entitled to the homestead assessment increase limitation
309
Chapter 12D-7 F.A.C.
on the homestead property unless the spouse's residence on the property is continuous and
permanent, regardless of the potential applicability of a disabled veteran's exemption. In
such circumstances where the spouse remarries, as provided in Section 196.091(3), F.S.,
the property shall continue to qualify for the homestead assessment increase limitation.
Where the spouse sells or otherwise disposes of the property, it and any new homestead
the spouse may establish shall be assessed pursuant to subsection 12D-8.0061(1), F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.091 FS. History—New 10-12-
76, Formerly 12D-7.05, Amended 12-27-94.
12D-7.0055 Exemption for Deployed Servicemembers.
(1) This rule applies to the exemption provided in Section 196.173, F.S., for service-
members 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 be-
lieve 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 Mili-
tary 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 ap-
praiser 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 ex-
emption. If the servicemember fails to include this documentation with the application, the
property appraiser has the authority to request the needed documentation from the ser-
vicemember before denying the exemption.
(d) Application for this exemption may be made by:
1. The servicemember,
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Chapter 12D-7 F.A.C.
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 con-
sider the application within 30 days of its receipt or within 30 days of the notice of qualify-
ing 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 tax-
payer 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 home-
stead 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 service-
members are applying for the exemption on the same homestead property:
(a) Each servicemember must make a separate application to the property appraiser list-
ing 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 deter-
mined 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 tax-
able 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.
311
Chapter 12D-7 F.A.C.
12D-7.006 Exemption for Totally and Permanently Disabled Persons.
(1) This rule applies to the total exemption from taxation for the homestead property of
a totally and permanently disabled person.
(2) The homestead property of a quadriplegic is exempt.
(3) To provide evidence of entitlement to the exemption, a quadriplegic must furnish to
the property appraiser one of the following:
(a) A certificate of disability, Form DR-416 (incorporated by reference in Rule 12D-
16.002, F.A.C.), from two doctors of this state licensed under Chapter 458 or 459, F.S.; or
(b) A certificate of disability from the United States Department of Veterans Affairs or
its predecessor.
(4) Subject to the income limitations pursuant to Section 196.101, F.S., the homestead
property of a paraplegic, hemiplegic, or any other totally and permanently disabled person
who must use a wheelchair for mobility or who is legally blind is exempt from ad valorem
taxation.
(5) To provide evidence of entitlement to the exemption, a paraplegic, hemiplegic, or
other totally and permanently disabled person who must use a wheelchair, or a person who
is legally blind must provide the following to the property appraiser:
(a)1. A certificate of disability, Form DR-416 (incorporated by reference in Rule 12D-
16.002, F.A.C.), from two doctors of this state licensed under Chapter 458 or 459, F.S.; or
2. A certificate of disability from the United States Department of Veterans Affairs or
its predecessor; or
3. For blind persons, a certificate of disability, Form DR-416, from one doctor of this
state licensed under Chapter 458 or 459, F.S., and a certificate of disability, Form DR-
416B (incorporated by reference in Rule 12D-16.002, F.A.C.), from one optometrist
licensed in this state under Chapter 463, F.S.; and
(b) A Statement of Gross Income, Form DR-501A (incorporated by reference in Rule
12D-16.002, F.A.C.).
(6) Totally and permanently disabled persons must make application on Form DR-501,
(incorporated by reference in Rule 12D-16.002, F.A.C.) in conjunction with the disability
documentation, with the property appraiser on or before March 1 of each year.
(7) In order to qualify for the homestead exemption under this rule section, the totally
and permanently disabled person must have been a permanent resident on January 1 of the
year in which the exemption 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.
312
Chapter 12D-7 F.A.C.
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.
313
Chapter 12D-7 F.A.C.
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 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.
314
Chapter 12D-7 F.A.C.
12D-7.010 Homestead Exemptions — Remainders.
(1) A future estate, whether vested or contingent, will not support a claim for
homestead exemption during the continuance of a prior estate. (Aetna Insurance Co. v. La
Gassee, 223 So.2d 727 (Fla. 1969)).
(2) If the remainderman is in possession of the property during a prior estate, he must
be claiming such right to possession under the prior estate and not by virtue of his own
title; it must be presumed that the right granted under the life estate is something less than
real property and incapable of supporting a claim for homestead exemption.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS.
History—New 10-12-76, Formerly 12D-7.10.
12D-7.011 Homestead Exemptions — Trusts.
The beneficiary of a passive or active trust has equitable title to real property if he is
entitled to the use and occupancy of such property under the terms of the trust; therefore,
he has sufficient title to claim homestead exemption. AGO 90-70. Homestead tax
exemption may not be based upon residence of a beneficiary under a trust instrument
which vests no present possessory right in such beneficiary.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS.
History—New 10-12-76, Formerly 12D-7.11, Amended 2-25-96.
12D-7.012 Homestead Exemptions — Joint Ownership.
(1) No residential unit shall be entitled to more than one homestead tax exemption.
(2) No family unit shall be entitled to more than one homestead tax exemption.
(3) No individual shall be entitled to more than one homestead tax exemption.
(4)(a) This paragraph shall apply where property is held by the entireties or jointly with
a right of survivorship.
1. Provided no other co-owner resides on the property, a resident co-owner of such an
estate, if otherwise qualified, may receive the entire exemption.
2. Where another co-owner resides on the property, in the same residential unit, the
resident co-owners of such an estate, if otherwise qualified, must share the exemption in
proportion to their ownership interests.
(b) Where property is held jointly as a tenancy in common, and each co-owner makes
their residence in a 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
315
Chapter 12D-7 F.A.C.
"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 misfor-
tune or calamity shall not be considered abandoned in accordance with the provisions of
Section 196.031(6), F.S., where:
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Chapter 12D-7 F.A.C.
(a) The property owner notifies the property appraiser of his or her intent to repair or
rebuild the property,
(b) The property owner notifies the property appraisers of his or her intent to occupy
the property after the property is repaired or rebuilt,
(c) The property owner does not claim homestead exemption elsewhere, and
(d) The property owner commences the repair or rebuilding of the property within three
(3) years after January 1 following the damage or destruction to the property.
(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.
317
Chapter 12D-7 F.A.C.
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 addition-
al 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 need-
ed. Form DR-501, (incorporated by reference in Rule 12D-16.002, F.A.C.), will be consid-
ered 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 Exemption Up To $50,000 for
Persons 65 and Older Whose Household Income Does Not Exceed $20,000
Per Year.
(1) The following procedures shall apply in counties and municipalities that have
granted an additional homestead exemption up to $50,000 for persons 65 and older on
January 1, whose household adjusted gross income for the prior year does not exceed
$20,000, adjusted beginning January 1, 2001, by the percentage change in the average
cost-of-living index.
(2) A taxpayer claiming the additional exemption is required to submit a sworn
statement of adjusted gross income of the household (Form DR-501 SC, Sworn Statement
of Adjusted Gross Income of Household and Return, incorporated by reference in Rule
12D-16.002, F.A.C.) to the property appraiser by March 1, comprising a confidential
return of household income for the specified applicant and property. The sworn statement
must be supported by copies of the following documents to be submitted for inspection by
the property appraiser:
(a) Federal income tax returns for the prior year for each member of the household,
which shall include the federal income tax returns 1040, 1040A, and 1040EZ, if any; and
(b) Any request for an extension of time to file federal income tax returns; and
(c) Any wage earnings statements for each member of the household, which shall
include Forms W-2, RRB-10425, SSA-10425, 1099, 1099A, RRD 1099 and SSA-1099, if
any.
(3) Proof of age shall be prima facie established for persons 65 and older by submission
318
Chapter 12D-7 F.A.C.
of one of the following: certified copy of birth certificate; drivers license or Florida
identification card; passport; life insurance policy in effect for more than two years;
marriage certificate; Permanent Resident Card (formerly known as Alien Registration
Card); certified school records; or certified census record. In the absence of one of these
forms of identification, the property appraiser may rely on appropriate proof.
(4) Supporting documentation is not required to be submitted with the sworn statement
for renewal of the exemption, unless requested by the property appraiser.
(5) The property appraiser may not grant or renew the exemption if the required
documentation including what is requested by the property appraiser is not provided.
Rulemaking Authority 195.027(1), 196.075(5), 213.06(1) FS. Law Implemented 193.074, 196.075,
213.05 FS. History—New 12-30-99, Amended 12-30-02, 11-1-12.
12D-7.015 Educational Exemption.
(1) Actual membership in or a bona fide application for membership in the
accreditation organizations or agencies enumerated in Section 196.012(5), F.S., shall
constitute prima facie evidence that the applicant is an educational institution, the property
of which may qualify for exemption.
(2) If the aforementioned application has not been made, the property appraiser, in
determining whether the requirements of Section 196.198, F.S., have been satisfied, may
consider information such as that considered by the accreditation organizations or agencies
enumerated in Section 196.012(5), F.S., in granting membership, certification, or
accreditation.
(3) A child care facility that achieves Gold Seal Quality status under Section 402.281,
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.
319
Chapter 12D-7 F.A.C.
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 Family Services or local licensing
authority and certification of the child care facility's application by the governing body or
enterprise zone development agency having jurisdiction over the enterprise zone where the
child care facility is located, is prima facie evidence that the facility owner is entitled to
exemption. To receive such certification, the facility must file an application under oath
with the governing body or enterprise zone development agency having jurisdiction over
the enterprise zone where the child care center is located. Form DR-418E, (incorporated by
reference in Rule 12D-16.002, F.A.C.) shall be used for this purpose.
Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 196.095 FS. History—New 12-30-99.
12D-7.016 Governmental Exemptions.
(1) State property used for a governmental purpose shall include such property used for
a purpose for the benefit of the people of this state and which is essential to the existence
of the state as a governmental agency or serves a function or purpose which would
otherwise be a valid allocation of public funds.
(2) Real property of a county authority utilized for a governmental purpose shall be
exempt from taxation. (Hillsborough Co. Aviation Authority v. Walden, 210 So.2d 193
(Fla. 1968)).
(3) Exclusive use of property for a municipal purpose shall be construed to mean a
public purpose and exemption shall inure to the property itself, wherever located within
the state when owned and used for municipal purposes. (Gwin v. City of Tallahassee, 132
So.2d 273 (Fla. 1961); Overstreet v. Indian Creek Village, 248 So.2d 2 (Fla. 1971)).
(4) Property exempt from ad valorem taxation as property of the United States includes:
(a) Any real property received or owned by the National Park Foundation.
(b) Any real property held by the Roosevelt Campobello International Park
Commission.
(c) Any real property of the United States Housing Authority.
(5) Property not exempt from ad valorem taxation as property of the United States
includes:
(a) Real property of federal and joint-stock land banks, national farm loan associations
and federal land bank associations.
(b) Real property of national banking associations.
(c) Real property of federal home loan banks.
(d) Real property of federal savings and loan associations.
(e) Real property of federal credit unions.
(f) Leasehold interests in certain housing projects located on property held by the
federal government. (Offutt Housing Co. v. Sarpy, 351 U.S. 253, 256).
(g) Real property of federal home loan mortgage corporations.
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Chapter 12D-7 F.A.C.
(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 Authority.
(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 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
321
Chapter 12D-7 F.A.C.
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 refer-
ence 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 ex-
tension 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 time-
ly 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 ex-
empted 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 proper-
ty 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 of-
fices, 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 equip-
ment transacts business. If it is not a site where one or more of the activities stated in sub-
section (a) occur, for purposes of the tangible personal property exemption, it is not con-
sidered a site where the owner transacts business.
(5) Property Appraiser Actions — Maintaining Assessment Roll Entry. For all freestand-
ing 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
322
Chapter 12D-7 F.A.C.
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 allocat-
ed to each taxing authority may not change following the extension of the tax roll under
Section 193.122, F.S.
(6) By February 1 of each year, the property appraiser shall notify by mail all taxpayers
whose requirement for filing an annual tangible personal property tax return was waived in
the previous year. The notification shall state that a return must be filed if the value of the
taxpayer's tangible personal property exceeds the exemption and shall include notification
of the penalties for failure to file such a return. Form DR-405W (incorporated by reference
in Rule 12D-16.002, F.A.C.), may be used by property appraisers at their option.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.047, 193.063, 193.072,
193.114, 193.122, 196.183, 213.05 FS. History New 11-1-12.
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for
Conservation.
(1) To apply for the exemption in Section 196.26, F.S., a property owner must submit
an original application to the property appraiser by March 1, as outlined in Section
196.011, F.S.
(2) The Department prescribes Form DR-418C, Real Property Dedicated in Perpetuity
for Conservation, Exemption Application, incorporated by reference in Rule 12D-16.002,
F.A.C. Property owners must use this form to apply for the exemption in Section 196.26,
F.S.
(3) The Department prescribes Form DR-418CR, Real Property Dedicated in Perpetuity
for Conservation, Exemption Renewal, incorporated by reference in Rule 12D-16.002,
F.A.C. After the first year a property receives the exemption in Section 196.26, F.S., the
property appraiser must mail a renewal application to the property owner by February 1.
The property owner must complete and return the renewal application to the property ap-
praiser by March 1.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.26, 213.05 FS. His-
tory—New 11-1-12.
323
Chapter 12D-8 F.A.C.
CHAPTER 12D-8
ASSESSMENT ROLL PREPARATION AND APPROVAL
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 There-
on
12D-8.006 Assessment of Property for Back Taxes
12D-8.0061 Assessments; Homestead Property Assessments at Just Value
12D-8.0062 Assessments; Homestead; Limitations
12D-8.0063 Assessment of Changes, Additions, or Improvements to a Homestead
12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead
12D-8.00659 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-8.007 Preparation of Assessment Rolls
12D-8.008 Additional Requirements for Preparation of the Real Property Roll
12D-8.009 Additional Requirements for Preparation of Tangible Personal Property As-
sessment Roll
12D-8.010 Uniform Definitions for Computer Files
12D-8.011 Uniform Standards for Computer Operations: Minimum Data Requirements
12D-8.013 Submission of Computer Tape Materials to the Department
12D-8.015 Extension of the Assessment Rolls
12D-8.016 Certification of Assessment Rolls by the Appraiser
12D-8.017 Distribution of Assessment Rolls
12D-8.018 Recapitulations of Assessment Rolls
12D-8.019 Post-audit Review
12D-8.020 Approval of Assessment Rolls by the Department of Revenue
12D-8.021 Procedure for the Correction of Errors by Property Appraisers
12D-8.022 Reporting of Fiscal Data by Fiscally Constrained Counties to the Depart-
ment of Revenue
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."
324
Chapter 12D-8 F.A.C.
(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 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
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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.
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Chapter 12D-8 F.A.C.
5. If the request for extension of time is for more than 10 days and the request is not
received in the office of the Executive Director prior to June 10 of the year in which the
request is made, a statement as to why the request was not filed prior to June 10. A request
for an extension of time of 10 days or less may be made at any time provided the request is
received by the Executive Director prior to July 1.
(b) The Executive Director, the Executive Director's designee, may
1. Require such additional information from the property appraiser as he or she may
deem necessary in connection with the request for extension;
2. Conduct an investigation to determine the need for the requested extension and such
other information as may be pertinent;
3. Grant to each property appraiser requesting it, one extension of time for the
completion of any one or more of the assessment rolls for a period of not more than 10
days beyond July 1 of any year at his or her discretion.
4. Grant one or more extensions of time to a day certain to any property appraiser for
the completion of any one or more of the assessment rolls for a period exceeding 10 days
upon a finding that the extension 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,
327
Chapter 12D-8 F.A.C.
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 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
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Chapter 12D-8 F.A.C.
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;
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Chapter 12D-8 F.A.C.
(b) Determine the value of the property as it existed on January 1 of each year that the
property escaped taxation;
(c) Distinctly note on the assessment roll the year for which each assessment is made;
and
(d) Apply the millage levy for the year taxation was escaped, add the penalties, if
applicable, and extend the tax. This shall be done for each year the property has escaped
taxation, not to exceed three years.
(e) Assessments for back taxes shall appear on the assessment roll immediately
following the assessment of the property for the current year, or on a supplemental roll
immediately following the current roll.
(f) Any tabulation of valuations from the current roll shall not include assessments for
back taxes but shall include, immediately after tabulations of the current roll totals, the
corresponding tabulations for back assessed property with a notation identifying the figure
as such.
(3) Back assessments of assessable leasehold or possessory interest in property of the
United States, of the state, or any political subdivision, municipality, agency, authority, or
other public body corporate of the state, are enforced as a personal obligation of the lessee
and shall be placed on the roll in the name of the holder of the leasehold in the year(s)
taxation was escaped.
(4) Back assessments of property acquired by a bona fide purchaser that had no
knowledge that the property purchased had escaped taxation shall be assessed to the
previous owner in accordance with Section 193.092(1), F.S. A "bona fide purchaser"
means a purchaser, for value, in good faith, before the certification of the assessment of
back taxes to the tax collector for collection.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.073, 193.092, 193.155,
213.05 FS. History—New 12-7-76, Formerly 12D-8.06, Amended 12-27-94, 12-31-98, 12-30-02.
12D-8.0061 Assessments; Homestead Property Assessments at Just
Value.
(1) Real property shall be assessed at just value as of January 1 of the year in which the
property first receives the exemption.
(2) Real property shall be assessed at just value as of January 1 of the year following
any change of ownership. If the change of ownership occurs on January 1, subsection (1)
shall apply. For purposes of this section, a change of ownership includes any transfer of
homestead property receiving the exemption, but does not include any of the following:
(a) Any transfer in which the person who receives homestead exemption is the same
person who was entitled to receive homestead exemption on that property before the
transfer, and
1. The transfer is to correct an error; or
2. The transfer is between legal and equitable title or equitable and equitable title and
no other person applies for a homestead exemption on the property; or
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Chapter 12D-8 F.A.C.
3. The change or transfer is by means of an instrument in which the owner is listed as
both grantor and grantee of the real property and one or more other individuals are addi-
tionally named as grantee. However, a change of ownership occurs if any additional indi-
vidual named as grantee applies for a homestead exemption on the property.
(b) The transfer is between husband and wife, including a transfer to a surviving spouse
or a transfer due to a dissolution of marriage, provided that the transferee applies for the
exemption and is otherwise entitled to the exemption;
(c) The transfer, upon the death of the owner, is between owner and a legal or natural
dependent who permanently resides on the property; or
(d) The transfer occurs by operation of law to the surviving spouse or minor child or
children under Section 732.401, F.S.
(3) A leasehold interest that qualifies for the homestead exemption under Section
196.031 or 196.041, F.S., shall be treaded as an equitable interest in the property for
purposes of subsection (2).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155,
213.05 FS. History—New 12-27-94, Amended 10-2-07, 11-1-12.
12D-8.0062 Assessments; Homestead; Limitations.
(1) This rule shall govern the determination of the assessed value of property subject to
the homestead assessment limitation under Article VII, Section 4(c), Florida Constitution
and Section 193.155, F.S., except as provided in Rules 12D-8.0061, 12D-8.0063, and 12D-
8.0064, F.A.C., relating to changes, additions or improvements, changes of ownership, and
corrections.
(2) Just value is the standard for assessment of homestead property, subject to the
provisions of Article VII, Section 4(c), Florida Constitution. Therefore, the property
appraiser is required to determine the just value of each individual homestead property on
January 1 of each year as provided in Section 193.011, F.S.
(3) Unless subsection (5) or (6) of this rule require a lower assessment, the assessed
value shall be equal to the just value as determined under subsection (2) of this rule.
(4) The assessed value of each individual homestead property shall change annually,
but shall not exceed just value.
(5) Where the current year just value of an individual property exceeds the prior year
assessed value, the property appraiser is required to increase the prior year's assessed
value by the lower of:
(a) Three percent; or
(b) The percentage change in the Consumer Price Index (CPI) for all urban consumers,
U.S. City Average, all items 1967=100, or successor reports for the preceding calendar
year as initially reported by the United States Department of Labor, Bureau of Labor
Statistics.
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Chapter 12D-8 F.A.C.
(6) If the percentage change in the Consumer Price Index (CPI) referenced in paragraph
(5)(b) is negative, then the assessed value shall be the prior year's assessed value
decreased by that percentage.
(7) The assessed value of an individual homestead property shall not exceed just value.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155,
196.031, 213.05 FS. History—New 10-4-95.
12D-8.0063 Assessment of Changes, Additions, or Improvements to a
Homestead.
(1) Any change, addition, or improvement, excluding normal maintenance, to a
homestead, including an owner's apportioned share of common areas directly benefiting
the homestead, shall be determined and assessed at just value, and added to the assessed
value of the homestead as of January 1 of the year following the substantial completion of
the change, addition, or improvement.
(2) The measure of this incremental, just value amount for purposes of subsection (1),
shall be determined directly by considering mass data collected, market evidence, and cost,
or by taking the difference between the following:
(a) Just value of the homestead as of January 1 of the year following any change,
addition, or improvement, adjusted for any change in value during the year due to normal
market factors, and
(b) Just value of the homestead as of January 1 of the year of the change, addition, or
improvement.
(3) General rules for assessment of changes, additions, or improvements; see
paragraphs (a) through (d); for special rules for 2004 named storms see paragraph (e).
(a) Changes, additions, or improvements do not include replacement of a portion of
homestead property damaged or destroyed by misfortune or calamity when:
l.a. The square footage of the property as repaired or replaced does not cause the total
square footage to exceed 1.500 square feet, or
b. The square footage of the property as repaired or replaced does not exceed 110 per-
cent of the square footage of the property before the damage or destruction; and
2. The changes, additions, or improvements are commenced within 3 years after the
January 1 following the damage or destruction.
(b) When the repair or replacement of such properties results in square footage greater
than 1,500 square feet or otherwise greater than 110 percent of the square footage before
the damage, such repair or replacement shall be treated as a change, addition, or improve-
ment. The homestead property's just value shall be increased by the just value of that por-
tion of the changed or improved property in excess of 1,500 square feet or in excess of 110
percent of the square footage of the property before the damage, and that just value shall
be added to the assessed value (including the assessment limitation change) of the home-
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Chapter 12D-8 F.A.C.
stead as of January 1 of the year following the substantial completion of the replacement
of the damaged or destroyed portion.
(c) Changes additions or improvements to homestead property rendered uninhabitable
in one or more of the named 2004 storms is limited to the square footage exceeding 110
percent of the homestead property's total square footage. However, such homestead prop-
erties which are rebuilt up to 1,500 total square feet are not considered changes, additions
or improvements subject to assessment at just value.
(d) These provisions apply to changes, additions or improvements commenced within 3
years after January 1 following the damage or destruction of the homestead and apply ret-
roactively to January 1, 2006.
(e) Assessment of certain homestead property damaged in 2004 named storms. Not-
withstanding the provisions of Section 193.155(4), F.S., the assessment at just value for
changes, additions, or improvements to homestead property rendered uninhabitable in one
or more of the named storms of 2004 shall be limited to the square footage exceeding 110
percent of the homestead property's total square footage. Additionally, homes having
square footage of 1,350 square feet or less which were rendered uninhabitable may rebuild
up to 1,500 total square feet and the increase in square footage shall not be considered as a
change, an addition, or an improvement that is subject to assessment at just value. The
provisions of this paragraph are limited to homestead properties in which repairs are com-
menced by January 1, 2008, and apply retroactively to January 1, 2005.
(4) When any portion of homestead property damaged by misfortune or calamity is not
replaced, or the square footage of the property after repair or replacement is less than 100
percent of the square footage prior to the damage or destruction, the assessed value of the
property will be reduced by the assessed value of the destroyed or damaged portion of the
property. Likewise, the just value of the property shall be reduced to the just value of the
property after the destruction or damage of the property. If the just value after the damage
or destruction is less than the total assessed value before the damage or destruction, the
assessed value will be lowered to the just value.
(5) The provisions of subsection (3) of this rule section also apply to property where the
owner permanently resides on the property when the damage or destruction occurred; the
owner is not entitled to homestead exemption on January 1 of the year in which the dam-
age or destruction occurred; and the owner applies for and receives homestead exemption
on the property the following year.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.042, 193.011, 193.023,
193.155, 193.1551, 213.05 FS. History—New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07.
333
Chapter 12D-8 F.A.C.
12D-8.0064 Assessments; Correcting Errors in Assessments of a
Homestead.
(1) This rule shall apply where any change, addition, or improvement is not considered
in the assessment of a property as of the first January 1 after it is substantially completed.
The property appraiser shall determine the just value for such change, addition, or
improvement as provided in Rule 12D-8.0063, F.A.C., and adjust the assessment for the
year following the substantial completion of the change, addition, or improvement, as if
the assessment had been correctly made as provided in subsection 12D-8.0063(1), F.A.C.
The property appraiser shall adjust the assessed value of the homestead property for all
subsequent years.
(2) If an error is made in the assessment of any homestead due to a material mistake of
fact concerning an essential characteristic of the property, the assessment shall be adjusted
for each erroneous year. This adjustment is for prospective application only. For purposes
of this subsection, the term "material mistake of fact" means any and all mistakes of fact,
relating to physical characteristics of property, considered in arriving at the assessed value
of a property that, if corrected, would affect the assessed value of that property.
(3) This subsection shall apply where the property appraiser determines that a person
who was not entitled to the homestead exemption or the homestead property assessment
increase limitation was granted it for any year or years within the prior 10 years.
(a) The property appraiser shall take the following actions:
1. Serve upon the owner a notice of intent to record a notice of tax lien 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.
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 delivered into the mails and 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.
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Chapter 12D-8 F.A.C.
(e) The amounts determined under paragraphs (c) and (d) shall be added together and
entered on the notice of intent and on the notice of lien.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155,
196.011, 196.161, 213.05 FS. History—New 12-27-94, Amended 12-28-95.
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 in-
cludes 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 hap-
pens 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 con-
trolling ownership rights; or
b. A shareholder or other owner that owned more than fifty (50) percent of the control-
ling 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 chang-
es as described in subparagraph 1. above.
(b) If the articles of incorporation and bylaws or other governing organizational docu-
ments of a legal entity require a two-thirds majority or other supermajority vote of the vot-
ing shareholders or other owners to approve a decision, the supermajority shall be used in-
stead 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;
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Chapter 12D-8 F.A.C.
(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 ex-
change. This exception does not apply to a transfer made through a merger with or an ac-
quisition 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 De-
partment 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 in-
corporated 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 con-
trolled 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 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.
(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.
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
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Chapter 12D-8 F.A.C.
in assessed value of the property which results from the construction or reconstruction of
the property for the purpose of providing living quarters for one or more natural or
adoptive parents or grandparents of the owner of the property or of the owner's spouse if at
least one of the parents or grandparents for whom the living quarters are provided is at
least 62 years of age. The board of county commissioners shall deliver a copy of any
ordinance adopted under Section 193.703, F.S., to the property appraiser.
(b) The reduction in assessed value resulting from an ordinance adopted pursuant to
Section 193.703, F.S., shall be applicable to the property tax levies of all taxing authorities
levying tax within the county.
(2) A reduction may be granted under subsection (1) only to the owner of homestead
property where the construction or reconstruction is consistent with local land
development regulations, including, where applicable, proper application for a building
permit.
(3) In order to qualify for the assessment reduction pursuant to this section, property
must meet the following requirements:
(a) The construction or reconstruction for which the assessment reduction is granted
must have been substantially completed on or before the January 1 on which the
assessment reduction for that property will first be applied.
(b) The property to which the assessment reduction applies must qualify for a
homestead exemption at the time the construction or reconstruction is substantially
complete and each year thereafter.
(c) The qualified parent or grandparent must permanently reside on the property on
January 1 of the year the assessment reduction first applies and each year thereafter.
(d) The construction or reconstruction must have been substantially completed after
January 7, 2003, the effective date of Section 193.703, F.S.
(4)(a) The term "qualified parent or grandparent" means the parent or grandparent
residing in the living quarters, as their primary residence, constructed or reconstructed on
property qualifying for assessment reduction pursuant to Section 193.703, F.S., on January
1 of the year the assessment reduction first applies and each year thereafter. Such parent or
grandparent must be the natural or adoptive parent or grandparent of the owner, or the
owner's spouse, of the homestead property on which the construction or reconstruction
occurred.
(b) "Primary residence" shall mean that the parent or grandparent does not claim a
homestead exemption 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.
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Chapter 12D-8 F.A.C.
(c) At least one qualifying parent or grandparent must be at least 62 years of age.
(d) In determining that the parent or grandparent is the natural or adoptive parent or
grandparent of the owner or the owner's spouse and that the age requirements are met, the
property appraiser shall rely on an application by the property owner and such other
information as the property appraiser determines is relevant.
(5) Construction or reconstruction qualifying as providing living quarters pursuant to
this section is limited to additions and renovations made for the purpose of allowing
qualified parents or grandparents to permanently reside on the property. Such additions or
renovations may include the construction of a separate building on the same parcel or may
be an addition to or renovation of the existing structure. Construction or reconstruction
shall be considered as being for the purpose of providing living quarters for parents or
grandparents if it is directly related to providing the amenities necessary for the parent or
grandparent to reside on the same property with their child or grandchild. In making this
determination, the property appraiser shall rely on an application by the property owner
and such other information as the property appraiser determines is relevant.
(6)(a) On the first January 1 on which the construction or reconstruction qualifying as
providing living quarters is substantially complete, the property appraiser shall determine
the increase in the just value of the property due to such construction or reconstruction. For
that year and each year thereafter in which the property qualifies for the assessment
reduction, the assessed value calculated pursuant to Section 193.155, F.S., shall be reduced
by the amount so determined. In no year may the assessment reduction, inclusive and
aggregate of all qualifying parents or grandparents, exceed twenty percent of the total
assessed value of the property as improved prior to the assessment reduction being taken.
If in any year the reduction as calculated pursuant to this subsection exceeds twenty
percent of assessed value, the reduction shall be reduced to equal twenty percent.
(b) Construction or reconstruction can qualify under paragraph (4)(a) in a later year, as
long as the owner makes an application for the January 1 on which a qualifying parent or
grandparent meets the requirements of paragraph (4)(b). The owner must certify in such
application as to the date the construction or reconstruction was substantially complete and
that it was for the purpose of providing living quarters for one or more natural or adoptive
parents or grandparents of the owner of the property or of the owner's spouse as described
in paragraph (1)(a). In such case, the property appraiser shall determine the increase in the
just value of the property due to such construction or reconstruction as of the first January
1 on which it was substantially complete. However, no reduction shall be granted in any
year until a 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
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Chapter 12D-8 F.A.C.
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-8.007 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 all locally
assessed taxable tangible personal property; and
(c) Centrally assessed property assessment roll.
(2) Each of the assessment rolls shall include:
(a) The owner or fiduciary responsible for payment of taxes on the property, his or her
address including postal zip code, and an indication of the fiduciary capacity (such as
executor, administrator, trustee, etc.,) as appropriate. The assessment roll for real property
shall include the social security number of the applicant receiving an exemption under
Sections 196.031, 196.081, 196.091, 196.101, or 196.202, F.S., and of the applicant's
spouse, if any, when such social security number is required by Section 196.011, F.S., and
subsection 12D-7.001(4), F.A.C. The social security numbers received by property
appraisers on applications for property tax exemption are confidential. Copies of all
documents, containing the social security numbers so received, furnished by the property
appraiser to anyone, must exclude the social security numbers, except for copies furnished
to the Department of Revenue.
(b) The just value of all property determined under these rules and Section 193.011,
F.S., shall be entered on the assessment roll form and properly identified as such by
placement under the proper column heading on the assessment roll form or by words,
abbreviations, code symbols or figures set opposite.
(c) When property is wholly or partially exempt (which for the purpose of this rule
shall include immune as well as exempt property) from taxation, the appraiser shall enter
on the assessment roll the amount of the exemption so as to be able to determine, by
category, the total amount of exempt property on the roll. The categories may be indicated
by words, abbreviations, code symbols or figures. Two or more categories of exemption
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Chapter 12D-8 F.A.C.
may be included under one entry so long as such inclusion is clearly indicated and
identified, and so long as the separate dollar amounts applicable to each exemption are
clearly discernable.
(d) The assessment roll shall identify the taxable value of the property being assessed.
The taxable value is the value remaining and upon which the tax is actually calculated after
allowance of all lawful exemptions, either from the assessed value or the classified use
value, as is appropriate. The taxable value shall be entered on the assessment roll form and
properly identified as such by placement under the proper column heading on the
assessment roll. The taxable value may be identified by words, abbreviations, code
symbols or figures placed in a properly identified column on the assessment roll. In the
event that various millages applying to different taxable values are levied against a parcel,
each taxable value shall be shown.
(e) The millage levied against the property shall be indicated on the roll. The individual
millages levied on the property, by each taxing authority in which the property is located,
may be shown or the total aggregate millage of all such taxing authorities may be shown or
expressed by code or symbols provided an explanation of the code or symbols is attached
to the roll and a copy thereof included in each segment or column of the roll contained in a
binder, provided that each of the combined millages applies to the same taxable value.
(f) The appraiser shall extend the assessment roll by converting the millage to a decimal
number (1 mill = .001 dollars) and then multiplying by the taxable value (as defined in
paragraph (d) above) to determine the tax on such property. The appraiser may, in
extending the roll, make such entries as to class, location, or otherwise as is appropriate or
convenient for administration so long as the requirements of paragraph (g) are met.
(g) The amount of the aggregate taxes levied on the property shall be shown on the
assessment roll expressed in figures representing dollars and cents. The appraiser may
include on the assessment roll such other information or breakdown of the amounts of
taxes levied by class, location, or otherwise as is convenient for administration.
(3) The requirements set forth in this rule are the minimum requirements only and
nothing contained herein shall be construed to prohibit or restrict the appraiser in including
additional information or further subdividing categories of exemptions or expressing
millage levies or amounts of tax in a more detailed manner so long as the minimum
requirements are met.
Rulemaking Authority 195.027(1), 195.052, 213.06(1) FS. Law Implemented 193.114, 193.1142,
213.05 FS. History New 12-7-76, Formerly 12D-8.07, Amended 12-27-94, 12-31-98.
12D-8.008 Additional Requirements for Preparation of the Real
Property Roll.
(1) In addition to the requirements of Rule 12D-8.007, F.A.C., the Real Property Roll
for each county shall include a description of the property assessed or a cross-reference to
the description which shall be accurate and certain enough to give to the taxpayer the
necessary notice of the tax assessed against the particular piece of property; the description
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Chapter 12D-8 F.A.C.
so cross-referenced shall afford an adequate conveyance to the purchaser at a sale of the
property for satisfaction of a lien originating in the non-payment of the tax. The Official
Record Book and Page number of the conveyance upon which the owner of record's title
is based shall also be shown, provided such information has been gathered pursuant to
paragraph 12D-8.011(1)(m), F.A.C.
(a) All descriptions of real property shall be based upon reference to the government
grid system survey (Section, Township, Range) in general use in this state, provided:
1. Where real property has been subdivided into lots according to a map or plat duly
recorded in the office of the Clerk of Circuit Court of the county in which the lands are
located, or is a condominium or co-operative apartment, the description of real property
shall, in addition to Section, Township, Range, be based upon reference to such map or
plat. (Crawford v. Rehwinkel, 163 So. 851 (Fla. 1935))
2. For Spanish Grants or donations which have not been surveyed and platted, or where
if platted, the plat is not recorded in the office of the Clerk of the Circuit Court, the
description of real property may also include a reference to deed of record, giving the book
and page as it appears in the office of the Clerk of the Circuit Court.
(b) Metes and bounds descriptions making reference to the government survey for
determination of the point of beginning and closing of such description are considered for
the purposes of this rule to be based upon the government survey.
(c) Abbreviations and figures may be used in descriptions if they are of general use and
acceptance, not misleading, and indicate with certainty the thing intended.
(d) For the purposes of uniformity, if and when the following abbreviations and figures
are used, they shall have the following meaning.
ABBREVIATION MEANING
Ac Acre
Add Addition
Et Al And Others
Et Ux And Wife
Beg. Beginning
Bdy., Bdys. Boundary,
Boundaries
Blk. Block
Cen. Center
C. L. Center Line
Ch. Chain
Corn. Commence,
Commencing
Cont. Continue
Cor., Cors. Corner, Corners
Desc. Description
Deg. Degree
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Chapter 12D-8 F.A.C.
ABBREVIATION MEANING
E, E'ly East, Easterly
Exc. Except
Ft. Foot or Feet
1/4 or Qtr. Fourth or Quarter
Frac. Fraction
Fracl. Fractional
Govt. Lot Government Lot
1/2 Half
Hwy. Highway
In. Inch, Inches
Int. Intersection
Lk., Lks. Link, Links
Mer. Meridian
Mi. Mile
or M. Minutes
M. or L., M/L More or Less
N, N'ly North, Northerly
NE Northeast
NE'ly Northeasterly
NW Northwest
NW'ly Northwesterly
No. Number
P. Page
// Parallel
Pt. Point
P. 0. B. Point of Beginning
Qtr. or 1/4 Quarter or Fourth
Rad. Radius
R.R. Railroad
Rwy. Railway
R., Rs. Range, Ranges
Rt. Right
R/W or R. O. W. Right-of-Way
Rds. Rods
Rgn. Running
"" or S. Seconds
Sec., Secs. Section, Sections
Sq. Square
S, Sl'y South, Southerly
SE Southeast
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Chapter 12D-8 F.A.C.
ABBREVIATION MEANING
SE'ly Southeasterly
SW Southwest
SW'y Southwesterly
St., Sts. Street, Streets
S/D Subdivision
Th. Thence
Twp., Twps. Township,
Townships
W West
W'ly Westerly
(e) A unique parcel number derived from a parcel numbering system applied uniformly
throughout the county.
(1) When a code or reference number system is used for describing property, an
explanation of how to read the code or reference number system (referred to as a "key")
shall be made available.
(g)1. For the purpose of accounting for all real property within the county, the property
appraiser shall list all centrally assessed real property in its proper place on the Real
Property Roll as required by this rule with the notation "See Centrally Assessed Property
Roll", but no tax shall be extended against same, and the value of such property need not
be shown. Provided, however, when the legal description for railroad right-of-way is not
furnished by the Department or is not otherwise available, such property need not be listed
on the real property roll. All tabulations of value, parcels, etc., for the Real Property Roll
shall not include centrally assessed property. Taxes shall be extended against centrally
assessed real property, centrally assessed tangible personal property, and centrally assessed
inventory listed on the Centrally Assessed Tangible Personal Property Roll and inventory
shall not be listed on the Tangible Personal Property Assessment Roll.
2. When property is classified (lands classified agricultural for ad valorem tax
purposes; outdoor recreational and park land) so that its taxable value is determined on a
basis other than under Section 193.011, F.S., the value according to its classified use, less
any exemptions allowed, shall be its value for tax purposes. In addition to its value
determined under Section 193.011, F.S., the value of the property according to its
classified use shall be entered on the assessment roll either under the appropriate column
heading (e.g., Classified Use Value) or with proper identifying words, abbreviations, code
symbols, or figures set opposite it. In either case a notation shall be made identifying the
classified use value as agricultural (e.g., "A"), park or outdoor recreational land (e.g.,
"PR.").
(h) When more than one listing is required to be made on the same property (as in the
case of a taxable possessory interest in property which is otherwise exempt or immune,
and mineral, oil, gas and other subsurface rights in or to real property which have been
separated from the fee) the appraiser shall, immediately following the entry listing the
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Chapter 12D-8 F.A.C.
record title owner or the record title owner of the surface fee, as the case may be, make a
separate entry or entries on the assessment roll, indicating the assessment of the taxable
possessory interest or the assessment of the mineral, oil, gas and other subsurface rights in
or to real property which have been separated from the fee.
(2) Classification of Property.
(a) The appraiser shall classify each parcel of real property to indicate the use of the
land as arrived at by the appraiser for valuation purposes and indicate the same on the
assessment roll according to the codes listed below. This use will not always be the use for
which the property is zoned or the use for which the improvements were designed
whenever there is, in the appraiser's judgment, a higher and better use for the land. When
more than one land use code is applicable to a parcel, the appraiser may list either multiple
land use codes with an indication of the portion of total property ascribed to each use, or a
single code indicating the primary and predominant use. If multiple codes are listed, the
code shown first shall represent the primary and predominant use. For land classified
"agricultural", the primary and predominant use shall mean the use code representing the
most acreage. For example, if the use of 100 acres contains 40 acres of cropland (code 52),
30 acres of timberland (code 54), 15 acres of grazing land (code 61), and 15 acres of citrus
groves (code 66), the first two-digit code in the "land use" field in the Name — Address —
Legal (N.A.L.) file should be "52"; the next part of that field could be coded "54" or "61"
or "66" based upon a method consistently used by the property appraiser. Taxable
possessory interests shall be classified as code 90 or 93 as appropriate.
(b) Real property shall be classified based on ten major groups. The classification
"residential" shall be subclassified into two categories — homestead and non-homestead
property. The major groups are:
1. Residential:
a. Homestead;
b. Non-homestead.
2. Commercial and Industrial.
3. Agricultural.
4. Exempt, wholly or partially.
5. Leasehold Interest (Government owned).
6. Other.
7. Centrally Assessed.
8. Non-Agricultural Acreage.
9. Time-share Property.
10. High-water recharge.
(c) Following is a detailed list of the classifications and subclassifications which shall
be used, and the numeric code designation for each. The description beside the code
number defines the category of property and illustrates the uses of property to be included.
Upon request, the Department of Revenue will advise the appraiser of the classification
under which specific uses not listed below should be placed. The appraiser may divide any
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Chapter 12D-8 F.A.C.
of the 100 listed categories (except for undefined code numbers which are reserved for
future definition by the Department of Revenue into finer categories as long as the
definition of the herein listed categories is not expanded. The code numbers for finer
categories shall consist of the four digits defined herein.
USE CODE PROPERTY TYPE
Residential
0000 Vacant Residential
0100 Single Family
0200 Mobile Homes
0300 Multi-family— 10 units or more
0400 Condominia
0500 Cooperatives
0600 Retirement Homes (not eligible for exemption under Section 196.192, F.S.
Others shall be given an Institutional classification)
0700 Miscellaneous Residential (migrant camps, boarding homes, etc.)
0800 Multi-family— less than 10 units
0900 Undefined— Reserved for Use by Department of Revenue only Commercial
1000 Vacant Commercial
1100 Stores, one story
1200 Mixed use— store and office or store and residential or residential
combination
1300 Department Stores
1400 Supermarkets
1500 Regional Shopping Centers
1600 Community Shopping Centers
1700 Office buildings, non-professional service buildings, one story
1800 Office buildings, non-professional service buildings, multi-story
1900 Professional service buildings
2000 Airports (private or commercial), bus terminals, marine terminals, piers,
marinas
2100 Restaurants, cafeterias
2200 Drive-in Restaurants
2300 Financial institutions (banks, savings and loan companies, mortgage
2400 Insurance company offices
2500 Repair service shops (excluding automotive), radio and T. V. repair,
refrigeration service, electric repair, laundries, laundromats
2600 Service stations
2700 Auto sales, auto repair and storage, auto service shops, body and fender
shops, commercial garages, farm and machinery sales and services, auto
rental, marine equipment, trailers and related equipment, mobile home sales,
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Chapter 12D-8 F.A.C.
USE CODE PROPERTY TYPE
motorcycles, construction vehicle sales
2800 Parking lots (commercial or patron), mobile home parks
2900 Wholesale outlets, produce houses,
3000 Florist, greenhouses
3100 Drive-in theaters, open stadiums
3200 Enclosed theaters, enclosed auditoriums
3300 Nightclubs, cocktail lounges, bars
3400 Bowling alleys, skating rinks, pool halls, enclosed arenas
3500 Tourist attractions, permanent exhibits, other entertainment facilities,
fairgrounds (privately owned)
3600 Camps
3700 Race tracks; horse, auto or dog
3800 Golf courses, driving ranges
3900 Hotels, motels Industrial
4000 Vacant Industrial
4100 Light manufacturing, small equipment manufacturing plants, small machine
shops, instrument manufacturing printing plants
4200 Heavy industrial, heavy equipment
4300 Lumber yards, sawmills, planing mills
4400 Packing plants, fruit and vegetable packing plants, meat packing plants
4500 Canneries, fruit and vegetable, bottlers and brewers distilleries, wineries
4600 Other food processing, candy factories, bakeries, potato chip factories
4700 Mineral processing, phosphate processing, cement plants, refineries, clay
plants, rock and gravel plants
4800 Warehousing, distribution terminals, trucking terminals, van and storage
warehousing
4900 Open storage, new and used building supplies,junk yards, auto wrecking,
fuel storage, equipment and material storage
Agricultural
5000 Improved agricultural
5100 Cropland soil capability Class I
5200 Cropland soil capability Class II
5300 Cropland soil capability Class III
5400 Timberland— site index 90 and above
5500 Timberland— site index 80 to 89
5600 Timberland— site index 70 to 79
5700 Timberland— site index 60 to 69
5800 Timberland— site index 50 to 59
5900 Timberland not classified by site index to Pines
6000 Grazing land soil capability Class I
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Chapter 12D-8 F.A.C.
USE CODE PROPERTY TYPE
6100 Grazing land soil capability Class II
6200 Grazing land soil capability Class III
6300 Grazing land soil capability Class IV
6400 Grazing land soil capability Class V
6500 Grazing land soil capability Class VI
6600 Orchard Groves, Citrus, etc.
6700 Poultry, bees, tropical fish, rabbits, etc.
6800 Dairies, feed lots
6900 Ornamentals, miscellaneous agricultural Institutional
7000 Vacant Institutional
7100 Churches
7200 Private schools and colleges
7300 Privately owned hospitals
7400 Homes for the aged
7500 Orphanages, other non-profit or charitable services
7600 Mortuaries, cemeteries, crematoriums
7700 Clubs, lodges, union halls
7800 Sanitariums, convalescent and rest homes
7900 Cultural organizations, facilities Government
8000 Undefined— Reserved for future use
8100 Military
8200 Forest, parks, recreational areas
8300 Public county schools — include all property of Board of Public Instruction
8400 Colleges
8500 Hospitals
8600 Counties (other than public schools, colleges, hospitals) including non-
municipal governments
8700 State, other than military, forests, parks, recreational areas, colleges,
hospitals
8800 Federal, other than military, forests, parks, recreational areas, hospitals,
colleges
8900 Municipal, other than parks, recreational areas, colleges, hospitals
Miscellaneous
9000 Leasehold interests (government owned property leased by a non-
governmental lessee)
9100 Utility, gas and electricity, telephone and telegraph, locally assessed
railroads, water and sewer service, pipelines, canals, radio/television
communication
9200 Mining lands, petroleum lands, or gas lands
9300 Subsurface rights
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Chapter 12D-8 F.A.C.
USE CODE PROPERTY TYPE
9400 Right-of-way, streets, roads, irrigation channel, ditch, etc.
9500 Rivers and lakes, submerged lands
9600 Sewage disposal, solid waste, borrow pits, drainage reservoirs, waste lands,
marsh, sand dunes, swamps
9700 Outdoor recreational or parkland, or high-water recharge subject to
classified use assessment.
Centrally
Assessed
9800 Centrally assessed
Non-
Agricultural
Acreage
9900 Acreage not zoned agricultural
Special
Designations
N000 This 4-digit designation shall be placed in the data processing record in the
use code field for records that are printed as notes on the roll.
H000 This 4-digit designation shall be placed in the data processing record in the
use code field for records that are printed as headings on the roll.
(d) Definitions:
1. Classified use assessments shall be those valuations determined pursuant to Article
VII, Section 4(a), Constitution of State of Florida.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 195.073, 195.084,
213.05 FS. History—New 12-7-76, Formerly 12D-8.08, Amended 12-27-94, 12-25-96, Repromulgated 12-
30-02.
12D-8.009 Additional Requirements for Preparation of Tangible
Personal Property Assessment Roll.
(1) The appraiser shall include on the roll a code reference to the tax return showing the
property, and need not give a description of such property on the roll. The account number
may be adopted as the code to indicate the reference to the return, provided the property
appraiser places the account number on the return.
(2) Classification of property by class type.
(a) The property appraiser shall classify tangible personal property to convey the actual
current use of the property and indicate the same on the assessment roll. Where property
has more than one use, it shall be classified under the category which represents its
primary and predominant use. It is the primary and predominant use that will govern the
classification. Possessory interests shall be classified according to the use of the property
by the possessor.
(b) The classification shall be based upon six primary groupings of the major use type
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Chapter 12D-8 F.A.C.
categories, with sub-classifications of the primary groupings of the major use type
categories. The primary groupings of major uses are:
1. Retail.
2. Wholesale.
3. Manufacturing.
4. Leasing/Rental.
5. Services.
6. Special.
(c) The following is a detailed explanation of the minimum use type classifications for
tangible personal property and a numeric code designation for each. The classifications are
based on classification codes as set forth in the Standard Industrial Classification Manual,
1987, as published by the Office of Management and Budget, Executive Office of the
President, and, as such, the code numbers may be out of sequence. It is recommended the
user refer to the Standard Industrial Classification Manual, 1987, for detailed description
of property use. This listing is intended to facilitate the determination of classification,
particularly in special and questionable kinds of property and is not intended to list every
possible use which might occur in the state. Upon request, the Department of Revenue will
inform the appraiser of the classification under which specific property uses not listed
below should be placed.
RETAIL
General Merchandise
5311 Department Store
5331 Discount Merchandise Store (K-Mart, etc.)
5932 Used Merchandise, Antiques, Pawn Shops
5932 Army, Navy Surplus
5961 Mail Order
7389 Stamp Redemption
5399 Miscellaneous General Merchandise
Apparel & Accessories
5651 Clothing
5661 Shoes
5699 Miscellaneous Apparel & Accessories
Jewelry, Handbags, Watches
5944 Jewelry Stores, Watches
Furniture, Fixtures, Home Furnishings
5712 Household Furniture
5021 Office Furniture
5713 Floor Covering
5714 Drapery, Upholstery
5722 Appliances
5731 Radio, Television
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Chapter 12D-8 F.A.C.
RETAIL
5734 Computers
5735 Music Records, Tapes
5736 Music Instruments
5046 Partitions, Shelving, Office and Store Fixtures
Other Merchandise
5731 Electronics
5943 Office supply, stationery
5942 Books, Magazines
5994 Newsstands
5992 Florist
5993 Tobacco, Cigars, Cigarettes
5949 Fabric
5949 Needlework, Knitting
5941 Sporting Goods, Gun Shops, Fisherman's Supply, Bait and
Tackle
5945 Arts and Crafts, Hobby, Ceramics
5946 Photographic Supplies, Cameras
7384 Film Processing
3861 Microfilm
5947 Gift and Novelty Shop
5945 Toys
5999 Miscellaneous Other Merchandise
Health Care/Cosmetics
5912 Drug Store/Pharmacy
5995 Optical Goods
5999 Hearing Aids, Orthopedic Appliances
5047 Medical and Dental Equipment and Supplies
5087 Cosmetics, Beauty and Barber Equipment and Supplies
5999 Miscellaneous Health Care/Cosmetics
Food Products
5411 Supermarket
5411 Grocery
5421 Specialty market (Meat, Fish)
5451 Dairy
5431 Fruit, Vegetable
5411 Convenience Market
5461 Bakery
5921 Package Store-Liquor and Beer
5813 Bar, Night Club, Lounge
5812 Restaurant Cafeteria
350
Chapter 12D-8 F.A.C.
RETAIL
5812 Fast Food Ice Cream
5499 Miscellaneous Food Store (Health Food)
5441 Candy
Building Materials — Hardware—Garden Supply
5211 Lumber and Other Building Materials
5074 Plumbing, Heating, and Water Conditioning
5075 Air Conditioning
5063 Electrical, Lighting Equipment
5231 Paint, Glass
5211 Tile
5251 Hardware
5261 Nursery
0782 Landscaping
5261 Farm and Garden Supply
5211 Pool and Patio —Utility Buildings
5211 Miscellaneous Building Materials
Machinery and Equipment
5083 Farm, Grove and Garden Machinery and Equipment
5084 Industrial Machinery and Equipment
5082 Construction and Mining Machinery and Equipment
5999 Miscellaneous Machinery and Equipment
Electrical and Electronic Machinery and Equipment
5999 Office/Business Machinery and Equipment
5734 Data Processing— Computers
5999 Copying Machines
5731 Miscellaneous Electrical and Electronic Machinery and
Equipment
Transportation
5511 Automobiles and Trucks (New)
5521 Automobiles and Trucks (Used)
5531 Auto Parts, Junk Yards, Tires
5271 Mobile Homes
5551 Ships, Boats
5551 Marine Supplies
5599 Aircraft and Parts
5571 Motorcycles and Bicycles and Parts
5561 Miscellaneous Transportation Equipment—Motor Homes,
R.V.'s, Bus, Taxi
Miscellaneous Retail
5999 Miscellaneous Retail
351
Chapter 12D-8 F.A.C.
WHOLESALE
General Merchandise
5099 General Merchandise
Apparel and Accessories
5136 Clothing (Men, Boys)
5137 Clothing (Women, Children, Infants)
5139 Shoes
5137 Miscellaneous Apparel and Accessories— Handbags
5094 Jewelry, Watches
Furniture, Fixtures, Home Furnishings
5021 Household Furniture
5021 Office Furniture
5023 Floor Coverings, Drapery, Upholstery
5064 Appliances
5064 Radio, TV, Music
5046 Partitions, Shelving, Office and Store Fixtures
Other Merchandise
5064 Electronics
5111 Printing and Writing Paper
5112 Office Supply and Stationery
5113 Paper Products
5192 Books, Magazines
5193 Florist
5194 Tobacco, Cigars, Cigarettes
5131 Fabric/Textiles
5131 Needlework, Knitting, Yarn, Thread
5091 Sporting Goods
5092 Arts and Crafts, Hobby, Ceramic Supplies
5043 Photographic Supplies, Cameras, Film Processing, Microfilm
5092 Toys
5099 Miscellaneous Other Merchandise
Health Care/Cosmetics
5122 Drugs-Pharmaceutical
5047 Hearing, Orthopedic
5048 Optical
5047 Medical & Dental Equipment & Supplies
5087 Cosmetics, Barber and Beauty Equipment and Supplies
5122 Miscellaneous Health Care/Cosmetics
Food Products
5153 Farm Products (grain, citrus, etc.)
5154 Farm Products (livestock)
352
Chapter 12D-8 F.A.C.
WHOLESALE
5141 Grocery
5144 Specialty (Poultry)
5146 Specialty (Fish and Seafood)
5147 Specialty (Meat)
5148 Fresh Fruits & Vegetables
5149 Bakery
5181 Beer
5182 Wine, Liquor
5149 Beverages
5149 Miscellaneous Food
Building Materials, Hardware, Garden Supply
5031 Lumber and Other Building Materials
5074 Plumbing, Water Conditioning
5075 Heating and Air Conditioning
5063 Electrical, Lighting
5039 Glass, Tile
5198 Paint
5072 Hardware
5193 Nursery and Landscaping
5191 Farm and Garden— Feed, Seed, Fertilizer
5091 Pool and Patio — Utility Buildings
5039 Miscellaneous Building Materials Machinery
5083 Farm, Grove and Garden Machinery and equipment
5084 Industrial Machinery and Equipment
5082 Construction and Mining Machinery and equipment
Miscellaneous Machinery and Equipment
5083 Electrical and Electronic Machinery and Equipment
5044 Office/Business Machines and Equipment
5045 Data Processing— Computers
5044 Copying Machines
5065 Miscellaneous Electrical Machinery, Equipment and Supplies
Transportation
5012 Automobiles and Trucks
5013 Auto Parts
5014 Tires
5015 Junk Yards
5039 Mobile Homes
5088 Ships, (non-pleasure)
5091 Boats (pleasure)
5088 Marine Products
353
Chapter 12D-8 F.A.C.
WHOLESALE
5088 Aircraft and Parts
5092 Bicycles and Parts
5012 Motorcycles
5012 Miscellaneous Transportation Equipment—Motor Homes,
R.V.'s., Bus, Taxi
Other Wholesale
5160 Chemicals
5050 Metals and Minerals
5170 Petroleum and Petroleum Products — Gasoline
5199 Miscellaneous Other Wholesale Miscellaneous Wholesale
5199 Miscellaneous Wholesale
MANUFACTURING
Textiles
2200 Fabric and Knitting Mills, Floor Covering
2290 Miscellaneous Textiles
Apparel
2300 Clothing Furniture and Fixtures
2510 Household Furniture
2520 Office Furniture
2440 Partitions, Shelving, Office and Store Fixtures
Health Care
2830 Drugs
3827 Optical Instruments and Lenses, Glasses and Contact Lenses
3 840 Medical and Dental Instruments, Equipment and Supplies
2844 Cosmetics
2834 Miscellaneous Health Care/Cosmetics
Food Products
2010 Meat
2020 Dairy
2030 Canned and Preserved Fruits and Vegetables (Orange juice
concentrate)
2040 Grain (Flour, Cereal, Animal Food)
2050 Bakery
2080 Liquor and Beer
2080 Beverages
2090 Miscellaneous Food Preparation
2099 Refining Sugar, etc.
Lumber and Wood Products, Paper
2411 Logging
2421 Sawmills, Planing Mills
354
Chapter 12D-8 F.A.C.
MANUFACTURING
2490 Miscellaneous Wood Products
2610 Pulp
2620 Paper Mills
2621 Paper Products (Stationery, Tissues, Bags, Paper Plates, etc.)
2650 Paperboard Containers and Boxes
2670 Miscellaneous Paper Products (Insulation, Tar Paper)
Stone, Clay, Glass and Concrete Products
3200 Glass and Glass Products
3240 Concrete, Gypsum, Lime
3241 Cement
3251 Brick, Clay
3253 Ceramic, Tile
3261 Miscellaneous Products —(Plumbing fixtures)
3264 Porcelain, Electrical Supply
Metals
3300 Metal Industries — Foundries, Smelting, Refining
3390 Metal Products
3399 Miscellaneous Metals Chemicals
2819 Chemicals
2813 Industrial Gas
2821 Plastics
2822 Synthetics
2840 Cleaning Preparations
2890 Miscellaneous Chemical Products —Paint and Varnish, etc.
Petroleum
2910 Petroleum Refining —Gasoline
2950 Paving and Roofing Materials —Asphalt
2990 Miscellaneous Petroleum Products
Rubber and Plastic Products
3011 Tires and Inner Tubes
3021 Rubber Products
3080 Misc. Plastic Products
Leather
3111 Tanning and Finishing
3131 Boots and Shoes
3190 Miscellaneous Leather Goods
3161 Luggage
Machinery and Equipment
3510 Engines and Turbines
3520 Farm, Grove and Garden Machinery and Equipment
355
Chapter 12D-8 F.A.C.
MANUFACTURING
3560 Industrial Machinery and Equipment
3530 Construction and Mining Machinery and Equipment
3590 Miscellaneous Machinery and Equipment
Electrical and Electronic Machinery and Equipment
3578 Office/Business Machinery and Equipment
3571 Data Processing—Computers
3579 Copying Machines
3640 Electric Lighting and Wiring
3630 Appliances
3660 Communication Equipment
3663 Radio & TV Communications Equipment
3670 Electronic Components and Accessories
3690 Miscellaneous Electrical Machinery, Equipment and Supplies
Transportation
3710 Automobiles and Trucks
3714 Auto Parts and Accessories
2451 Mobile Homes
3731 Ships
3732 Boat
3429 Marine Supplies
3720 Aircraft and Parts
3751 Motorcycles, Bicycles and Parts
3790 Miscellaneous Transportation Equipment— R. V.'s, Bus, Taxi
3716 Motor Homes
Other Manufacturing
2131 Tobacco
2121 Cigars
2111 Cigarettes
3861 Photographic Equipment and Supplies
3800 Scientific Instruments
3873 Watches, Clocks, and Parts
3911 Jewelry
3914 Silverware
3931 Musical Instruments
3951 Pens
3952 Pencils, Office and Artist Supplies
3949 Sporting Goods
3944 Toys
3990 Miscellaneous Other Manufacturing
356
Chapter 12D-8 F.A.C.
MANUFACTURING
Miscellaneous Manufacturing
3999 Miscellaneous Manufacturing
LEASING/RENTAL
General Merchandise
7359 General Merchandise — Rent All
Apparel and Accessories
7299 Miscellaneous Apparel and Accessories
Furniture, Fixtures, Home Furnishings
7359 Household Furniture
7359 Office Furniture
7359 Appliances
7359 Radio, TV, Music
7394 Partitions, Shelving, Office and Store Fixtures
Other Merchandise
7359 Electronics
7999 Sporting Goods
7359 Cameras, Microfilm
7999 Miscellaneous Other Merchandise
Health Care
7352 Hearing/Optical/Orthopedic
7352 Medical and Dental
7352 Miscellaneous Health Care
Building Materials
7353 Heating, Air Conditioning, Water Conditioning
7353 Electrical, Lighting (Signs)
7359 Pool and Patio — Utility Buildings
7359 Miscellaneous Building Material
Lumber and Wood Products, Paper
7359 Sawmills, Planing Mills Metals
7359 Miscellaneous Metals (Tank Rental)
Machinery and Equipment
7353 Engines and Turbines
7353 Farm, Grove and Garden Machinery and Equipment
7353 Industrial Machinery and Equipment
7353 Construction and Mining Machinery and Equipment
7353 Miscellaneous Machinery and Equipment
Electrical and Electronic Machinery and Equipment
7359 Office/Business Machinery and Equipment
7377 Data Processing— Computers
357
Chapter 12D-8 F.A.C.
LEASING/RENTAL
7359 Copying Machines
7359 Electric Lighting and Wiring (Searchlights, Construction
Lighting)
7359 Miscellaneous Electrical Machinery and Equipment
Transportation
7514 Automobiles
7513 Trucks
7519 Mobile Homes
4499 Ships, Boats
7359 Aircraft
7999 Motorcycles, Bicycles
7519 Miscellaneous Transportation Equipment
Other Leasing/Rental
7359 Laundry and Dry Cleaning Equipment
7352 Medical and Dental Equipment
7359 Beauty and Barber Shop Equipment
7389 Communication Equipment— Telephone Answering
7359 Sanitary Services —Portable Toilets
Miscellaneous Leasing/Rental
7359 Miscellaneous Leasing/Rental
SERVICES
Personal Services
7210 Laundry, Cleaning and Garment Services
7215 Coin-Operated Laundries and Dry Cleaning
7231 Beauty Shops
7241 Barber Shops
7261 Funeral Service, Crematoriums, Cemeteries
7299 Miscellaneous Personal Services — Shoe Shine
Business Services
7310 Advertising
7323 Credit Bureaus
7322 Collection Agencies
7338 Secretarial Services
7331 Mailing
7334 Photocopying
7335 Commercial Art
7336 Commercial Photography
7349 Cleaning and Maintenance
7342 Disinfecting and Pest Control Services
7380 Miscellaneous Business Services
358
Chapter 12D-8 F.A.C.
SERVICES
7389 Personnel Supply, Telephone Answering
Repair— Other Than Automotive
7631 Watch, Clock, Jewelry
7629 Electrical
7641 Re-Upholstery— Furniture
7690 Machinery and Equipment Repair
7620 Appliance Repair
7690 Miscellaneous Repair
Health Services
8011 Physicians
8021 Dentists
8041 Chiropractors
8042 Optometrists
8049 Other Health Care Practitioners
8060 Hospitals
8050 Skilled Nursing and Intermediate Care Facilities
8059 Nursing Homes except skilled and intermediate care facilities,
Domiciliary
Care with Health Care
8082 Home Health Care Services
8070 Medical and Dental Labs
8090 Other Health Services
8093 Rehabilitation Centers
8099 Blood Banks
Legal Services
8111 Attorneys, Law Libraries
8111 Other Legal Services
Financial Services
6000 Banks, Savings & Loan, Credit Unions, and other Depository
Institutions, etc.
6100 Credit Agencies, Personal Credit, Business Credit, Mortgage
Bankers, Loan Brokers and Other Non-Depository Institutions
6200 Security and Commodity Brokers, Dealers, Exchanges and
Services — Stocks and Bonds
Insurance and Real Estate
6411 Insurance Companies, Insurance Brokers
6300 Insurance Carriers (Companies)
6410 Insurance Agents, Brokers, and Services
6500 Real Estate Agents, Realtors, Title Abstract Offices, Developers\
359
Chapter 12D-8 F.A.C.
SERVICES
Miscellaneous Professional Services
8710 Engineering, Architectural, and Surveying Services
8720 Accounting, Auditing, and Bookkeeping Services
8750 Other Professional Services
Educational Services
8200 Educational Institutions per Section 196.012(4), F.S. — Exempt
8240 Other Schools and Educational Services —Beauty and Barber,
Charm, Driving Schools
Social Services
8300 Job Training, Vocational Rehabilitation, Child Day Care,
Residential Care
Amusement and Recreation
7800 Motion Picture Production and Distribution, Theaters
7933 Bowling Alleys, Billiards and Pool
7940 Commercial Sports, Professional Sports, Clubs, Race Tracks
7990 Tourist Attractions, Amusement Parks
8412 Museums and Art Galleries
7990 Miscellaneous Amusement and Recreation Services, Golf
Courses, Country Clubs, Yacht Clubs
Membership Organizations
8600 Business, Professional, Labor Unions, Civic, Social and
Fraternal, Political
8661 Religious Organizations
Public Administration
9100 General Government, Courts, Police, Fire, Safety, National
Security, Public Library
4311 U. S. Postal Service
Communication
4810 Telephone and Telegraph
4830 Radio and Television Broadcasting
2700 Printing and Publishing—Newspapers, Books, Magazines;
Typesetting, Photoengraving, etc.
4841 Cable and Other Pay Television Services
4899 Other Communication Services
Electric, Gas and Sanitary Services
4911 Electric Power
4920 Gas — Production and Distribution, Pipelines
4941 Water Supply
4950 Sanitary Services (Sewerage, Refuse, Mosquito Control)
4939 Alternate Energy Devices — Solar, Wind, Geothermal
360
Chapter 12D-8 F.A.C.
SERVICES
Automotive Repair and Services
7530 Automotive Repair— Garages
7532 Top & Body Repair and Paint Shops
5541 Service Stations — Gasoline
7540 Automotive Services —Parking, Car Wash
Passenger Transportation
4100 Bus Line, Taxi, Ambulance, School Bus, Terminals
Trucking and Warehousing
4210 Trucking— Local and Long Distance
4220 Public Warehousing
4231 Other Trucking and Warehousing
Water and Air Transportation
4400 Water Transportation and Support Services — Docks, Yacht
Basins
4500 Airlines
4580 Airports and Terminals
Railroads and Private Car Line Companies
4011 Railroads — Operating Property (Centrally Assessed)
4741 Private Car Line Companies
Transportation Services
4720 Travel Arrangement— Travel Agencies
4780 Miscellaneous Transportation Services — Inspection and
Weighing, Crating and Packing, Toll Road and Bridge
Operation
Miscellaneous Services
8999 Miscellaneous Service
SPECIAL
Agricultural Production — Crops
0100 Grain and Field Crops — Soybeans, Tobacco, Peanuts, etc.
0161 Vegetables, Melons
0174 Citrus
0173 Nuts
0180 Specialties —Mushrooms, Bulbs, Sod Farms
0190 General Farms — Primarily Crop
Agricultural Production — Livestock
0210 Beef, Hogs, Sheep and Goat
0240 Dairy
0250 Poultry and Egg
0272 Horses
361
Chapter 12D-8 F.A.C.
SPECIAL
0291 General Farms — Primarily Livestock
Agricultural Services
0711 Soil Preparation and Crop Service
0740 Veterinary Service
0750 Other Animal Services — Breeding, Boarding, Training
0760 Farm Labor and Management Services
0780 Landscaping and Agricultural Services
0782 Lawn and Garden Services
Forestry
0811 Timber Tracts
0851 Forestry Service
Fishing, Hunting, Trapping
0910 Commercial Fishing
0921 Fish Hatcheries, Game Preserves
0971 Other Fishing, Hunting, Trapping
Oil and Gas Extraction
1311 Crude Petroleum and Natural Gas
1321 Liquid Natural Gas
1380 Oil and Gas Field Services
Mining and Quarrying
1420 Crushed and Broken Stone (Lime Rock, Limestone)
1440 Sand and Gravel
1470 Chemical and Fertilizer Mining (Phosphate Rock)
Construction
1500 General Building Contractors
1611 Highway and Street Construction
1620 Heavy Construction
Special Trade Contractors
1711 Plumbing, Heating and Air Conditioning
1721 Painting and Paper Hanging
1731 Electrical Work
1750 Carpentering and Flooring
1761 Roofing and Sheet Metal Work
1771 Concrete Work
1781 Water Well Drilling
1790 Miscellaneous Special Trade Contractors
Accommodation
6514 Single Family— Rental Property
6514 Duplex
6514 Triplex
362
Chapter 12D-8 F.A.C.
SPECIAL
6514 Condominiums
6513 Apartment— 10 or Fewer Units
6513 Apartment— More Than 10 Units
7011 Hotel, Motel
7021 Rooming and Boarding Houses
7033 Camps, Tourist Courts
6512 Building Rental
6519 Building on Leased Land
8811 Floating Structures — Residential
8811 Household Goods —Non-Florida Residents
6515 Mobile Homes
8811 Mobile Home Attachments
Miscellaneous Special
9999 Miscellaneous Special
(3)(a) Effective January 1, 2002, the property appraiser shall classify tangible personal
property on the assessment roll according to the classification system set out in the 1997
North American Industry Classification System-United States Manual (NAICS), and any
subsequent amendments thereto, as published by the Office of Management and Budget,
Executive Office of the President, hereby incorporated by reference in this rule. The
NAICS classification system will replace the 1987 Standard Industrial Classification (SIC)
codes currently described within this rule. Effective January 1, 2002, the Department of
Revenue will not accept assessment rolls which classify personal property using either the
class code system defined in Rule 12D-8.009, F.A.C., as amended on September 30, 1982,
or with SIC codes currently identified in this rule. Information on how to obtain any
documents described within this rule may be obtained from the Property Tax Oversight
Program, Florida Department of Revenue, (850) 717-6570.
(b) The NAICS classification system, a 5-digit and/or 6-digit classification system, is to
be used in Field Number 6 of the STANDARD N.A.P. File described in paragraph 12D-
8.013(6)(c), F.A.C. Conversion from existing classification systems may be completed
prior to the conversion deadline. Assessment rolls submitted prior to full conversion to the
NAICS system may contain classification systems which use any of the three
aforementioned classification systems. Upon submission of the first assessment roll
containing other than the class code classification system, the Department must be notified
in writing of the conversion methods used on the assessment roll. Field Number 5 should
be completed with an alphabetic character indicating the coding system used for the
assessment roll. If reporting by original class codes in Field Number 6, enter code "C" in
Field Number 5. If reporting the SIC codes in Field Number 6, enter code "S" in Field
Number 5. If reporting the NAICS code in Field Number 6, enter code "N" in Field
Number 5.
(c) To facilitate Florida-specific property tax administrative needs, the Department of
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Chapter 12D-8 F.A.C.
Revenue recommends the following special code numbers, not currently contained within
the NAICS system:
CATEGORY CODE NUMBER
CITRUS
Citrus Brokers 11137
MOBILE HOME
Mobile Home Owners 81418
Mobile Home Attachments 81419
RESTAURANTS
Franchise Ltd. Svc. Restaurants-Bar-B-Que 722214
Franchise Ltd. Svc. Restaurants-Hamburger 722215
Franchise Ltd. Svc. Restaurants-Pizza 722216
Franchise Ltd. Svc. Restaurants-Chicken/Fish 722217
Franchise Ltd. Svc. Restaurants-Mexican 722218
Franchise Ltd. Svc. Restaurants-All Others 722219
GROCERY
Supermarkets and Other Grocery except Convenience Stores (state 44511
or regional chain)
Other Supermarkets and Grocery (locally owned) 445113
RAILROAD
Line-Haul Railroads 482111
Short Line Railroads 482112
Support Activities for Rail Transportation 48821
Railroads (Non-operating Property) 482119
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 193.114, 195.073 FS.
History—New 12-7-76, Amended 9-30-82, Formerly 12D-8.09, Amended 12-30-97, 1-31-99.
12D-8.010 Uniform Definitions for Computer Files.
Each property appraiser shall maintain data in preparation of the real and personal property
rolls. This data shall include information necessary and sufficient to allow computer
preparation of rolls which meet all requirements of law and these regulations.
(1) The file from which the real property roll is prepared shall be known as the Name —
Address — Legal File or N.A.L.
(a) For day-to-day operations the appraiser may break the data in this file down into
more than one file or may combine the Name —Address — Legal File with other files.
(b) All property appraisers shall establish and maintain a Name — Address —Legal File
(c) Data relating to real estate transfers shall be considered part of the N.A.L. file for
the purpose of this definition. However, for day-to-day operations, the property appraiser
may carry transfer (sales) data in other data processing files.
(d) N.A.L. file maintenance:
364
Chapter 12D-8 F.A.C.
1. All real estate transfer (sales) data should be maintained on a monthly basis. That is,
every recorded deed should be posted to the N.A.L. file no later than 30 days after being
received from the clerk, provided, however, that all deeds for the prior calendar year shall
be posted to the N.A.L. file no later than January 31.
2. All other information contained in the N.A.L. file shall be maintained on a regular
basis which allows the property appraiser to comply with all statutory, regulatory and
administrative deadlines.
(2) The file from which the personal property assessment roll is prepared shall be
known as the Name — Address —Personal File or N.A.P.
(a) For day-to-day operations the appraiser may break the data in this file down into
more than one file or may combine the Name —Address — Personal File with other files.
(b) All property appraisers shall establish and maintain a Name — Address — Personal
File.
(c) File maintenance: All information contained in the N.A.P. file shall be maintained
on a regular basis which allows the property appraiser to comply with all statutory,
regulatory, and administrative deadlines.
(3) The file from which computerized property assessments are calculated shall be
known as the Master Appraisal File or M.A.F.
(a) For day-to-day operations the property appraiser may break the data in this file
down into more than one file or may combine the Master Appraisal File with other files.
1. That portion of the Master Appraisal File containing data used in calculating
assessments by the cost approach to value shall be known as the M.A.F.-Cost.
2. That portion of the Master Appraisal File containing data used in calculating
assessments by the market approach to value shall be known as the M.A.F.-Market.
3. That portion of the Master Appraisal File containing data used in calculating
assessments by the income approach to value shall be known as the M.A.F.-Income.
(b) Property Appraisers are not required to calculate assessments by computer and
therefore are not required to establish and maintain a Master Appraisal File. However, if
the property appraiser undertakes any appraisal computations by computer, the files used
shall meet the appropriate requirements of these rules and regulations.
(c) File Maintenance: All information contained in the M.A.F. shall be maintained on a
regular basis which allows the property appraiser to comply with all statutory, regulatory
and administrative deadlines.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 195.027, 213.05 FS.
History—New 12-7-76, Formerly 12D-8.10.
365
Chapter 12D-8 F.A.C.
12D-8.011 Uniform Standards for Computer Operations: Minimum
Data Requirements.
(1) Each property appraiser shall maintain the following data in one or more of his or
her data processing files regarding each parcel of real estate in his or her county.
(a) A unique parcel number based on a parcel numbering system applied uniformly
throughout the county.
(b) A code indicating the taxing authorities whose jurisdiction includes this parcel.
(c) Data indicating the location of the parcel. This data may be a part of items (a) and/or
(b) above. The data shall indicate:
1. Township.
2. Range.
3. Section number or grant number.
4. Subdivision code or number, if applicable.
5. Municipality code or number, if applicable.
(d) Owner's or Fiduciary's name.
(e) Owner's or Fiduciary's mailing address.
1. Address.
2. Zip Code. All address information entered in the file prior to the adoption of this rule
need not show zip code as a separate field.
(f) Basic land information:
1. Land Use Code. This code shall be as defined under paragraph 12D-8.008(2)(c),
F.A.C.
2. A code indicating the unit of measurement used as the basis of assessment of the
land. The property appraiser may continue to use any existing codes provided they are
translated to the following when submitted to the Department:
a. 1 = per acre;
b. 2 =per square foot;
c. 3 = per front foot or per effective front foot (all lots with typical depth);
d. 4 = per front foot or per effective front foot (all lots with non-typical depth);
e. 5 =per lot or tract;
f. 6 = combination of any of the above;
3. The number of units of land. One of the following items shall be shown,
corresponding to subparagraph (f)2. above.
a. The number of acres;
b. The number of square feet;
c. The number of front feet or effective front feet and the depth in feet (when depth is
available);
d. The number of front feet or effective front feet and the effective depth in feet (when
depth is available);
e. The number of lots or tracts;
f. Break-down of the number of combined units if available.
366
Chapter 12D-8 F.A.C.
(g) Basic building information:
1. The year built or the effective year built of the main improvement. The appraiser
shall consistently maintain one or the other (or both) years for every improved parcel in
the county.
2. The total living area or the total adjusted area of the main improvement on improved
residential property, or the total usable area for non-residential improved property.
The appraiser shall consistently maintain total living area or total adjusted area (or
both) for every improved residential parcel in the county.
3. A code indicating the principal type of construction of the exterior walls of the main
improvement on each improved parcel. The property appraiser may continue to use any
existing codes provided they are translated to the following when submitted to the
Department:
01 — Wall Board;
02 — 8-Inch Brick;
03 — Metal;
04 —Asbestos Shingles on Frame;
05 — Stucco on Frame;
06 — Siding—No Sheathing;
07 — Concrete Block;
08 — Corrugated Asbestos;
09 — Stucco on Concrete Block (C. B. S.);
10 — Stucco on Tile;
11 — Siding —with Sheathing;
12 — Brick Veneer on Frame;
13 —Brick Veneer on Masonry;
14 —Aluminum Siding;
15 — 12-Inch Brick;
16 — Reinforced Concrete;
17 — Metal on Steel;
18 — Wood Shingles;
19 — Jumbo Brick;
20— Tilt-up Concrete Slabs;
51 —Brick on Masonry Down-Wood Siding Up;
52 — Brick on Masonry Down-Asbestos Shingles Up;
53 — Wood Siding Down-Asbestos Shingles Up;
54 — Stone on Masonry Down-Wood Siding Up;
55 — Concrete Block Plain Down-Asbestos Shingles Up;
56 — Concrete Block Plain Down-Wood Siding Up;
57 — Brick on Frame Down-Wood Siding Up.
NOTE: If the property appraiser maintains a master appraisal system, at the time of
adoption of these rules and regulations, which system utilizes "Points", "Construction
367
Chapter 12D-8 F.A.C.
Units" or other numerical designation, in lieu of a code, to indicate principal type of
exterior wall construction, then such "Points", "Construction Units" or other numerical
designation, may be submitted in lieu of the codes indicated hereinabove; provided,
however, that a schedule showing the number of "Points", "Construction Units" or
numbers used for each type of exterior wall construction is also submitted to the
Department.
(h) Land Value — Just Value (Section 193.011, F.S.) or classified use value, if
applicable.
(i) Total just value (land just value plus building value).
(j) Total assessed value (land classified use value plus building value or total just value
for non-classified use parcels).
(k) Taxable value for operating purposes.
(1) New construction value. This amount shall be included in the value shown for Items
(i) through (1). Deletions shall be shown as a negative amount.
(m) The following information shall be gathered and posted for the two most recent
transfers of each parcel. Only information on transfers occurring after December 31, 1976,
needs to be gathered and posted.
1. Date of execution of instrument (month and year).
2. Official Record ("O.R.") Book and Page number— These shall be recorded as entries
separate from the property description so that a computer sort on this information is
possible.
3. A transfer code denoting certain characteristics of the transfer. A transfer should be
considered for disqualification if any of the following apply:
Corrective deed, quit claim deed, or tax deed; Deed bearing Florida Documentary
Stamp at the minimum rate prescribed under Chapter 201, F.S.;
Deed bearing same family name as to Grantor and Grantee;
Deeds to or from banks, loan or mortgage companies;
Deeds conveying cemetery lots or parcels;
Deeds including unusual amounts of personal property;
Deeds containing a reservation of occupancy for more than 90 days (life estate
interest);
Deeds involving a trade or exchange of land;
Deeds where the consideration is indeterminable;
Deed conveying less than a half interest;
Deeds to or executed by any of the following:
a. Administrators;
b. Benevolent Institutions;
c. Churches;
d. Clerk Commissioners;
e. Clerk of Courts;
f. Counties;
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Chapter 12D-8 F.A.C.
g. Educational Institutions;
h. Executors;
i. Federal Agencies;
j. Federal Government;
k. Fraternal Institutions;
1. Guardians;
m. Lodges;
n. Masters;
o. Municipalities;
p. Receivers;
q. Sheriffs;
r. State Board of Education;
s. Trustees in Bankruptcy;
t. Trustees of the Internal Improvement Trust Fund (or Board of Natural Resources);
u. Utility Companies. The property appraiser may continue to use any existing codes
provided they are translated to the following when submitted to the Department:
00. Sales which are qualified;
01. Sales which are disqualified as a result of examination of the deed;
02. Deeds which include more than one parcel;
03. Other disqualified.
4. Sales prices as indicated by documentary stamps.
5. Wherever possible, a one-digit code indicating whether the parcel was improved (I)
or vacant (V) at the time of sale.
(n) Property description or map number. Map number is allowable in lieu of property
description if a map reference number and Official Record ("O.R.") Book and Page
number is printed on the roll for each parcel.
(o)1. Exemption type. A code indicating the type of exemption granted to the parcel
and the value(s) thereof. The property appraiser may continue to use any existing codes
provided they are translated to the codes prescribed when submitted to the Department.
The code is as follows:
A— Senior Homestead Exemption (Section 196.075, F.S.)
B — Blind (Section 196.202, F.S.)
C — Charitable, Religious, Scientific or Literary (Sections 196.196, 196.1987, F.S.)
D — Disabled (Sections 196.081, 196.091, 196.101, F.S.)
E— Economic Development (Section 196.1995, F.S.)
G — Federal Government Property (Section 196.199(1)(a), F.S.); State Government
Property (Section 196.99(1)(b), F.S.); Local Government Property (Section 196.199(1)(c),
F.S.); Leasehold Interests in Government Property (Section 196.199(2), F.S.)
H—Historic Property (Section 196.1997, F.S.)
I—Historic Property Open to the Public (Section 196.1998, F.S.)
L—Labor Organization (Section 196.1985, F.S.)
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Chapter 12D-8 F.A.C.
M — Homes for the Aged (Section 196.1975, F.S.)
N —Nursing Homes, Hospitals, Homes for Special Services (Section 196.197, F.S.)
0—Widowers (Section 196.202, F.S.)
P —Totally and Permanently Disabled (Section 196.202, F.S.)
Q — Combination (Homestead, Disabled, Widow, Widower, Totally and Permanently
Disabled, Senior Homestead Exemption - Sections 196.031, 196.075, 196.202, F.S.)
R— Renewable Energy Source (Section 196.175, F.S.)
S — Sewer and Water Not-for-Profit (Section 196.2001, F.S.)
T— Community Centers (Section 196.1986, F.S.)
U— Educational Property (Section 196.198, F.S.)
V — Disabled Veteran/Spouse (Section 196.24, F.S.)
W—Widows (Section 196.202, F.S.)
X— Homestead Exemption (Section 196.031, F.S.)
Y — Combination (Homestead, Disabled, Widow, Widower, Totally and Permanently
Disabled, Disabled Veteran, Senior Homestead Exemption — Sections 196.031, 196.075,
196.202, 196.24, F.S.)
Z — Combination (Renewable Energy Source, Economic Development — Sections
196.175, 196.1995, F.S.)
1 —Licensed Child Care Facility Operating in Enterprise Zone (Section 196.095, F.S.)
2 — Historic Property Used for Certain Commercial or Nonprofit Purposes (Section
196.1961, F.S.)
3 —Proprietary Continuing Care Facilities (Section 196.1977, F.S.)
4 —Affordable Housing Property (Section 196.1978, F.S.)
5 — Charter School (Section 196.1983, F.S.)
6 — Public Property Used Under License or Lease Agreement Entered into Prior to
January 1, 1969 (Section 196.1993, F.S.)
7 — Space Laboratories and Carriers (Section 196.1999, F.S.)
8 —Water and Wastewater Systems Not-for-Profit (Section 196.2002, F.S.)
9 — Contiguous multiple parcels with a single homestead exemption or single parcels
with multiple homestead exemptions
2. Personal exemption codes shall be "0" (zero) indicating the exemption does not
apply or the applicable code provided in this rule subsection indicating an exemption does
apply. Five of six personal exemptions may apply for each parcel, in the following order.
Exemption Type Maximum Value Code
Homestead $25,000 X
Widowed $500 W/O
Blind $500 B
Disabled $500 P
Veteran Disabled/Spouse $10,000 V
Disabled (100 percent Exempt) — D
An individual who qualified for the $25,000 exemption may also be entitled to the $500
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Chapter 12D-8 F.A.C.
exemption of section 3(b), Art. VII, State Const. (for widows, widowers, or blind or totally
and permanently disabled persons) and Section 196.202, F.S., and/or the $5,000 exemption
under Section 196.24, F.S. (disabled veterans/spouse). In no event shall the aggregate
exemption exceed $26,500 (see Rule 12D-7.003(2), F.A.C.) for individuals exempt under
Section 196.202, F.S., or $36,000 (see Rule 12D-7.003(2), F.A.C.) for individuals exempt
under Section 196.24, F.S., except for total exemptions under Sections 196.081, 196.091,
or 196.101, F.S.
(p) A code indicating the type of special assessment applicable to the parcel. The
property appraiser may continue to use any existing codes provided they are translated to
the following when submitted to the Department:
0 — None;
1 — Pollution Control Device(s);
2 — 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 convenanted;
3 —Land subject to a moratorium.
(q) In the event that the county has completely or partially changed parcel numbering
since the previous roll, an "alternate key" which will allow a translation of individual
parcel numbers from those used on the previous roll to those used on the current roll. This
shall not be construed to apply to routine renumbering resulting from splits, deletions and
combinations of parcels.
(2) Each property appraiser shall maintain the following data in one or more of his/her
data processing files regarding each personal property account in his/her county.
(a) County Code. This is a number assigned to each county for identification purposes.
Alachua County is assigned number 11, each successive county in alphabetical order is
assigned a number increased by 1, with Washington County assigned number 77.
(b) Personal Property account number. This number may be used as the cross-reference
to the return as filed.
(c) Taxing Authority Code. A code indicating the taxing authorities in whose
jurisdiction the property is located. Same basic code as is used for real property.
(d) Roll Type. "P" for personal.
(e) Roll Year. The last two digits of the tax year.
(f) Class Code. A code, as defined in paragraph 12D-8.009(2)(c), F.A.C., indicating the
classification of the property.
(g) Furniture, Fixtures, and Equipment; Materials and Supplies, at Just Value.
(h) Leasehold improvements at Just Value. Any improvements, including modifications
and additions, to leased property.
(i) Pollution Control Devices at Just Value.
(j) The Taxable Value, (Salvage Value) of these pollution control devices.
371
Chapter 12D-8 F.A.C.
(k) Total Just Value. The sum of the just values of: furniture, fixtures, and equipment;
taxable household goods; material and supplies; leasehold improvements; and pollution
control devices.
(1) Total Exemption Value. The total value of any exemption granted to the account.
(m) Exemption Type. A code indicating the type of exemption granted the account. The
code is as follows:
A—Institutional (Sections 196.195, 196.196, 196.197, F.S.);
B — Non-Governmental Educational Property other than under Section 196.1985, F.S.
(Section 196.198, F.S.);
C—Federal Government Property (Section 196.199(1)(a), F.S.);
D — State Government Property (Section 196.199(1)(b), F.S.);
E — Local Government Property (Section 196.199(1)(c), F.S.);
F — Leasehold Interests in Government Property (Section 196.199(2), F.S.);
G— Economic Development (Section 196.1995, F.S.);
H— Not-for-profit Sewer and Water Companies (Section 196.2001, F.S.);
I—Blind Exemption (Section 196.202, F.S.);
J— Total and Permanent Disability Exemption (Section 196.202, F.S.);
•
K—Widow's Exemption (Section 196.202, F.S.);
L—Disabled Veteran's Exemption (Section 196.24, F.S.)
(n) Total Taxable Value. The total just values (k), above less the total exemption value
(1), above.
(o) Penalty Rate as Applicable.
(p) Taxpayer Name.
(q) Mailing Address of the Taxpayer.
(r) City.
(s) State or Country (including zip code).
(t) Street Address. Where the property is physically located.
(u) City. Where the property is physically located.
(v) In the event that the county has completely or partially changed account numbering
since the previous roll, an "alternate key" which will allow a translation of individual
account numbers from those used on the previous roll to those used on the current roll.
This shall not be construed to apply to routine renumbering resulting from attrition or
addition of accounts.
(w) Tax Roll Sequence Number. A number to be assigned in the order accounts appear
on the assessment roll.
(3) If the property appraiser establishes a Master Appraisal File, the M.A.F. Cost shall
include, but shall not necessarily be limited to, the following information for the main
improvements to each parcel. Codes may be used where applicable.
(a) Year built or effective year built.
(b) Exterior wall type.
(c) Roof type.
372
Chapter 12D-8 F.A.C.
(d) Roof material.
(e) Floor type.
(f) Interior walls.
(g) Electrical features/quality, if available.
(h) Number of plumbing fixtures or number of baths.
(i) Heating.
(j) Air-conditioning.
(k) Base area.
(1) Adjusted area, if applicable.
(m) Overall condition or depreciation factor.
(n) An indication of each extra feature and detached subsidiary buildings and the value
ascribed thereto.
NOTE: If the property appraiser maintains a Master Appraisal File, at the time of adoption
of these rules and regulations, which file contains "Classes of Buildings" to indicate a
combination of two or more of the construction features shown above, then such "Classes"
may be submitted in lieu of those specific construction features shown above which are
included in the "Class" of the building.
If the property appraiser maintains a Master Appraisal File, at the time of adoption of these
rules and regulations, which file utilizes "Points" or "Construction Units" to indicate
exterior wall type or combination of exterior wall types, then such "Points" or
"Construction Units" may be submitted when specific exterior wall type required under
paragraph (b) above is not otherwise available.
(4) When a property appraiser's upcoming roll will be subjected to an in-depth review
pursuant to Section 195.096, F.S., when requested by the Department he should maintain
the following data in one or more of his data processing files or on a written list for each
real property parcel which was deleted from the prior year's roll, which was split from a
parcel on the prior year's roll, or which was combined with a parcel from the prior year's
roll.
(a) Unique parcel number of the parcel which has been deleted, split off, or combined.
(b) Land use code applicable to the parcel listed under paragraph (a).
(c) A code indicating whether the parcel was deleted (1), split from (2), or combined
with another parcel (3).
(d) Values — The values shall be those shown on the previous year's roll if deletion; the
values shall be those shown on the current year's roll if split or combination.
1. Just Value (for non-classified use parcels).
2. Classified use value (for classified use parcels).
3. Total Taxable Value.
(e) Parent Parcel Number, if entry applies to a split.
(f) Land Use Code applicable to the parcel listed under paragraph (e).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 196.031, 196.075,
196.081, 196.091, 196.101, 196.175, 196.195, 196.196, 196.197, 196.1975, 196.198, 196.1985, 196.1986,
373
Chapter 12D-8 F.A.C.
196.1987, 196.199, 196.1995, 196.1997, 196.1998, 196.2001, 196.202, 196.24, 213.05 FS. History—New
12-7-76, Amended 9-30-82, Formerly 12D-8.11, Amended 12-31-98, 12-30-02, 1-1-04, 10-2-07.
12D-8.013 Submission of Computer Tape Materials to the Department.
(1) All submitted tapes shall meet the following technical requirements, unless written
approval to do otherwise is granted by the Executive Director for good cause shown.
(a) Character set (display) — EBCDIC (Extended Binary Coded Decimal Interface
Code).
(b) One-half inch standard magnetic tape, 9 track, odd parity, 800, 1600, or 6250 BPI
(Bits Per Inch).
(c) No label records.
(2) For each submission of tape(s), a transmittal document showing the following
information shall be enclosed:
(a) Character set.
(b) Density.
(c) Leading tapemark (yes or no).
(d) Record layout (if not specified by these rules).
(e) Record format data elements description (if not specified by these rules).
(f) The transmittal document for the Standard Name — Address — Legal (N.A.L.) file
shall indicate:
1. Whether effective year built or actual year built is shown for each improved parcel,
and
2. Whether adjusted area or total living area is shown for each improved residential
parcel.
(3) Each property appraiser shall submit a computer tape copy of the following files to
the Department on or before the dates indicated. STANDARD FILES are defined under
subsection (6) of this rule.
(a) The STANDARD N.A.L. File: No later than the submission date for the initial real
property assessment roll. This file shall contain information current at the time of
publication of the initial real property assessment roll, including a computer tape copy of
real estate transfer data current to December 31st of the previous calendar year. Upon
request by the Department, another submission is required no later than 30 days following
extension of the tax rolls pursuant to Rule 12D-8.015, F.A.C.
(b) The Master Appraisal File, if one exists: No later than the submission date for the
initial real property assessment roll. This file shall contain information current at the time
of publication of the initial real property assessment roll. The record layout shall be that
used locally, provided that the requirements of subsection (1) above are met.
(c) The previous year standard N.A.L. file: No later than the submission date for the
current year real property assessment roll in the event that the county has completely or
partially changed parcel numbering since the previous roll other than routine splits,
deletions and combinations. This file shall have coded thereon an "alternate key" to
facilitate the translation of the old parcel numbers to the new parcel numbers.
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Chapter 12D-8 F.A.C.
(4) Each property appraiser shall submit a computer tape copy of the following file to
the Department on or before the date indicated:
(a) The STANDARD N.A.P. File: No later than the submission date for the initial
tangible personal property assessment roll. This file shall contain information current at
the time of publication of the initial tangible personal property assessment roll. Upon
request by the Department another submission is required no later than 30 days following
extension of the tax rolls pursuant to Rule 12D-8.015, F.A.C.
(b) The previous year standard N.A.P. file: No later than the submission date for the
current year tangible personal property assessment roll in the event that the county has
completely or partially changed account numbering since the previous roll other than
routine attrition or addition of accounts. This file shall have coded thereon an "alternate
key" to facilitate the translation of the old account numbers to the new account numbers.
(5) In those counties subject to an in-depth review, pursuant to Section 195.096, F.S.,
and if requested in writing by the Executive Director, the property appraiser shall submit a
computer tape copy of the following files to the Department on or before the dates
indicated, provided that submission shall not be required earlier than 30 days following
mailing of the request by the Executive Director.
(a) The STANDARD N.A.L. file containing real estate transfer data current to
December 31, and all other data current at the time of publication of the revised (extended)
real property assessment roll: No later than January 31.
(b) The STANDARD Deletions, Splits, and Combinations (D.S.C.) File, if one exists:
No later than the submission date for the Initial Real Property Assessment Roll.
(6) Record Layouts for STANDARD FILES. Property appraisers are not required to
keep data in the standard file layouts for day-to-day operations. However, they are required
to merge and/or reformat their existing files to the standard file layout as appropriate when
submitting computer tape materials to the Department.
(a) The STANDARD N.A.L. File shall be formatted as follows:
1. Record length-450 characters (fixed length).
2. Block length-3600 characters (8 records per block).
3. The following is a listing of the STANDARD N.A.L. File and is contained in an
example form, Form DR-590 (incorporated by reference in Rule 12D-16.002, F.A.C.).
Name, Address, Legal (N.A.L.) File
Field Location Field
No. Field Label First Last Size Type Comments
1 Unique
Parcel No. 1 28 28 A/N
County No. 1 2 2 N
Parcel No. 3 28 26 A/N Show 2 digit county code, local
parcel number, and space fill the
remaining digits to 28
375
Chapter 12D-8 F.A.C.
Field Location Fields
No. Field Label First Last Size Type Comments
2 Roll type 29 29 1 A "R" for real
3 Roll year 30 31 2 A/N
4 D. O. R. land use code 32 35 4 All numeric except for notes and
header records
5 Special assessment code 36 36 1 N
6 Total just value 37 45 9 N
7 Total assessed value 46 54 9 N Classified use value, including
homestead property, if
applicable; otherwise just value
8 Total taxable value for 55 63 9 N
operating purposes
9 New construction value or 64 72 9 N Signed field; negative value
deletion value indicates deletion
10 Land value 73 81 9 N Classified use value of land, if
applicable; otherwise just value
of land
11 Land units code 82 82 1 N Use land-unit-of-value code here
12 Number of land units 83 88 6 N Assume two decimal places for
acreage
13 Square footage 89 97 9 N Assume no decimal places for
square feet
14 Improved quality 98 100 3 A/N
15 Construction class 101 101 1 N
16 Filler 102 102 1 A Space Fill
17 Effective or actual year built 103 106 4 N
of major improvement
18 Total living area (or adjusted 107 113 7 N
area) or usable area if non-
residential
19 Number of buildings 114 115 2 N
20 Market area 116 117 2 A/N 10 to 30 areas
MOST RECENT SALE DATA (through field 26)
21 Transfer code 118 119 2 N
22 Vacant or improved code 120 120 1 A "V" or "I"
23 Sale price 121 129 9 N
24 Date of sale 130 135 6 N
Year 130 133 4 N
Month 134 135 2 N 01 through 12
25 O. R. Book 136 140 5 A/N
376
Chapter 12D-8 F.A.C.
Field Location Field'
No. Field Label First Last Size Type Comments
26 O. R. Page 141 144 4 A/N
SECOND MOST RECENT SALE DATA (through field 33)
27 Filler 145 146 2 A Space Fill
28 Transfer code 147 148 2 N
29 Vacant or improved code 149 149 1 A "V" or "I"
30 Sale price 150 158 9 N
31 Date of sale 159 164 6 N
Year 159 162 4 N
Month 163 164 2 N 01 through 12
32 O. R. Book 165 169 5 A/N
33 O. R. Page 170 173 4 A/N
34 Stratum No. 174 175 2 N Always "00"; will be assigned
by D.O.R.
35 Owner's name 176 205 30 A Primary owner
36 Street address line 1 206 235 30 A/N Mailing address of primary
owner
37 Street address line 2 236 265 30 A/N
38 City 266 295 30 A/N
39 State or country 296 320 25 A/N
40 U. S. mail zip code 321 325 5 N
41 Short legal description 326 355 30 A/N 1st 30 characters
SOCIAL SECURITY NUMBERS (SSN) OF APPLICANT AND OTHER OWNER
(through field 45)
42 Applicant's Status 356 356 1 A Applicant's marital status
H=Husb. W=Wife O=Other
"H", ''W" or ''O"
43 Applicant's SSN 357 365 9 N
44 Co-Applicant's Status 366 366 1 A Co-Applicant's marital status
H=Husb. W=Wife O=Other
"H", "W", or "0"
45 Co-Applicant's SSN 367 375 9 N
46 Personal exemption flags 376 376 1 A/N Use numeric "0" or "A" through
«Z„
47 Other exemption value 377 383 7 N
48 Amount of homestead 384 388 5 N
exemption
49 Amount of widow(er) 389 393 5 N
exemption
50 Amount of disabled 394 400 7 N
377
Chapter 12D-8 F.A.C.
Field Location Field'
No. Field Label First Last Size Type Comments
exemption
51 Amount of renewable
energy exemption 401 407 7 N
52 Group 408 409 2 N First Character Always "0"
Number/Confidentiality Will be assigned by Department
Code of Revenue For second character
G G0„
Otherwise any confidential
parcels should be indicated with
code "1"
53 Neighborhood code 410 417 8 A/N
54 Public land 418 418 1 A
55 Taxing authority code 419 422 4 A/N First two digits indicate
municipality
56 Parcel location 423 431 9 A/N
Township 423 425 3 A/N 2 numeric, 1 alpha
Range 426 428 3 A/N 2 numeric, 1 alpha
Section or Grant No. 429 431 3 N Right justify
57 Alternate key 432 444 13 A/N
58 Tax Roll Sequence No. 445 450 6 N Numbers shall be assigned in the
order parcels appear on the
assessment roll
(1) Field type legend:
A = Alphabetic
A/N = Alphanumeric
N = Numeric
(b) The STANDARD D.S.C. File (Deletions, Splits, and Combinations) shall be
formatted as follows:
1. Record Length— 86 characters (fixed length).
2. Block length— 3440 characters (40 records per block).
Field Location Field Range of Values/
Number Field Label First Last Size Type Comments
1 Unique 1 28 28 A/N No. of each
Parcel No. parcel which
County No. 1 2 2 N splits, is
Parcel No. 3 28 26 A/N deleted or combined. Show
county code in 1st two digits;
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Chapter 12D-8 F.A.C.
Field Location Field Range of Values/
Number Field Label First Last Size Type Comments
then local parcel number; then
spaces through digit 28.
2 DOR land use code 29 30 2 N Use code of above parcel
3 D.S.C. code 31 31 1 N Delete = 1; split= 2;
combination = 3
4 Total Just Value 32 40 9 N Previous roll value of deletion;
5 Total Assessed Value 41 49 9 N current roll value if split or
(classified Use Value if
appl.; other-wise Just
Value)
6 Total taxable value for 50 58 9 N combination (fields 4 through 6).
operating purposes
7 Parent parcel No. 59 84 26 A/N If entry applies to splits or
combinations. Otherwise, space
fill.
8 Parent DOR land use 85 86 2 N If entry applies to splits or
code combinations.
A = Alphabetic
A/1\1 = Alphanumerics
F = Floating Point
N =Numeric
(c) The standard N.A.P. file shall be formatted as follows:
I. Record length—290 characters (fixed length).
2. Block length— 3480 characters (12 records per block).
3. The following is a listing of the STANDARD N.A.P. File and is contained in an
example form, Form DR-592 (incorporated by reference in Rule 12D-16.002, F.A.C.).
Field Location Field Range of Values/
Number Field Label First Last Size Type Comments
1 Unique 1 17 17 A/N Show 2-digit county code, local
account number, and space fill the
remaining digits to 17.
Account No.
County No. 1 2 2 N
Account No. 3 17 15 A/N
2 Taxing Authority Code 18 21 4 A/N Same code as used for real
property
3 Roll Type 22 22 1 A "P" for personal
379
Chapter 12D-8 F.A.C.
Field Location Field Range of Values/
Number Field Label First Last Size Type Comments
4 Roll Year 23 24 2 N Last two digits of year
5 CSN Code 25 25 1 A Flag indicating use of Class (C),
SIC (S) or NAICS (N) Codes
6 Class/SIC/NAICS Code 26 31 6 N
7 Furniture, Fixtures, and 32 41 10 N
Equipment; Materials
and Supplies — At Just
Value
8 Leasehold 42 51 10 N
Improvements Just
Value
9 Pollution 52 71 20 N
Control Devices
Just Value 52 61 10 N
Taxable Value 62 71 10 N
10 Total Just Value 72 81 10 N
11 Total Exemption Value 82 91 10 N
12 Exemption Type 92 92 1 A Alphabetic character to be
designated by Department of
Revenue
13 Total Taxable Value 93 10 10 N
14 Penalty Rate 103 10 2 N
15 Taxpayer Name 105 13 30 A/N
16 Taxpayer Mailing 135 16 30 A/N
Address
17 City 165 19 30 A/N
18 State or 195 21 20 A/N Include Zip Code
Country
19 Physical Location of 215 27 60 A/N
Property
Street Address 215 24 30 A/N
City 245 27 30 A/N
20 Filler 275 27 2 A/N Reserved for future use.
21 Alternate Key 277 28 6 N See 12D-8.011(2)(v),
F.A.C.
22 Tax Roll Sequence No. 283 29 8 N Numbers shall be assigned in the
order accounts appear on the
assessment roll.
380
Chapter 12D-8 F.A.C.
A = Alphabetic
A/N = Alphanumeric
N =Numeric
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 195.096, 213.05 FS.
History—New 12-7-76, Amended 7-17-80, 9-30-82, Formerly 12D-8.13, Amended 12-27-94, 12-31-98, 1-
2-01.
12D-8.015 Extension of the Assessment Rolls.
Upon receipt of the certifications of the millage rates to be applied against the taxable
property in the taxing jurisdiction of the several levying authorities and upon receipt of the
certification of the value adjustment board that all hearings required by Florida Statutes
have been held, the property appraiser shall make all required extensions on the rolls to
show the tax attributable to all taxable property in the county. This does not include lands
available for taxes pursuant to Section 197.502(7), F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.122(2), 197.323(1), 197.502,
213.05 FS. History—New 12-7-76, Formerly 12D-8.15.
12D-8.016 Certification of Assessment Rolls by the Appraiser.
Upon completion of the extension of the assessment rolls and upon satisfying himself or
herself that all property is properly taxed, the appraiser shall execute the certification in the
manner and form provided elsewhere in these rules and attach an executed copy of the
same to each copy of the assessment roll. The appraiser shall forward a copy of the
certification of each of the assessment rolls prepared by him or her to the Department of
Revenue.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.122, 213.05 FS.
History—New 12-7-76, Formerly 12D-8.16.
12D-8.017 Distribution of Assessment Rolls.
(1) The appraiser shall prepare and distribute the preliminary and the finalized
(certified) assessment rolls to the following: A copy of the preliminary roll for the property
appraiser's office, if desired, and a copy of that part of the preliminary roll pertaining to
each municipality as required by Section 193.116, F.S.: the original of the finalized
(certified) roll to the tax collector, a copy of the finalized (certified) roll for the property
appraiser's office, if desired, and a copy of that part of the finalized (certified) roll
pertaining to each municipality as required by Section 193.116, F.S. The property
appraiser shall attach to each copy of each assessment roll the certificate of the value
adjustment board required under Section 193.122(1), F.S., and the certificate required
under Section 193.122(2), F.S.
(2) The Executive Director may, upon written request, require the property appraiser to
transmit to the Department a printed copy of any one or all of the assessment rolls
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prepared by him for the year in which the notice is given. The property appraiser shall
provide such copy to the Department no later than 30 days following the date such copy
was requested. The Department shall return such copy to the property appraiser no later
than 30 days following receipt of such copy.
Rulemaking Authority 120.53(1), 193.122(5), 195.027(1), 213.06(1) FS. Law Implemented 192.011,
193.085, 193.114, 193.116, 193.122, 195.0012, 195.002, 195.032, 195.052, 213.05 FS. History—New 12-
7-76, Formerly 12D-8.17.
12D-8.018 Recapitulations of Assessment Rolls.
(1)(a) On or before the first Monday of July of each year (unless an extension has been
granted for completion of the assessment roll) each property appraiser shall certify and
submit to the Department a recapitulation of each assessment roll prepared by him or her
and a recapitulation of those portions of such rolls upon which municipal taxes will be
levied and assessed for each municipality within the county. If an extension has been
granted for completion of the assessment roll, the recapitulations shall be submitted on or
before the last day of the extension. The recapitulation shall be in the manner and form
provided elsewhere in these rules.
(b) Within 30 days of the close of the value adjustment board hearings and extension of
the rolls, each property appraiser shall certify and submit the following to the Department:
1. A revised recapitulation of each of the assessment rolls prepared by him or her
incorporating all changes granted by the value adjustment board and all other changes he
or she has lawfully made to the rolls subsequent to initially publishing the rolls,
2. A similarly revised recapitulation of those portions of such rolls upon which
municipal taxes will be levied and assessed for each municipality within the county,
3. A recapitulation of ad valorem taxes levied by each taxing authority within the
county, and
4. A reconciliation between the initial and revised assessment rolls setting forth the
reasons for each change.
(c) The recapitulations and reconciliation shall be in the manner and form provided
elsewhere in these rules and shall include all changes and corrections made to the
assessment rolls since the rolls were extended by the property appraiser.
(d) On or before the submission date of the initial assessment rolls, the tax collector
shall submit to the Department a closing recapitulation of values on the prior year's
assessment rolls. This recapitulation shall be in the manner and form provided elsewhere
in these rules and shall include all changes and corrections made to the assessment rolls
since the rolls were extended by the property appraiser.
(2) The property appraiser shall, at the same time that the initial recapitulation is
submitted to the Department, also certify and furnish a copy of the appropriate
recapitulation of the assessment rolls or portions thereof, to the governing body of the
county, the county school board, and to the governing body of the each municipality to be
used as an estimate for the purpose of preparing budgets for the next ensuing fiscal year.
(3) The property appraiser shall furnish a copy of the initial recapitulation of each of
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the assessment rolls to the value adjustment board.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 129.03, 193.023, 193.114,
194.011, 213.05 FS. History—New 12-7-76, Formerly 12D-8.18.
12D-8.019 Post-audit Review.
Upon receiving the initial assessment rolls and the materials required by Rule 12D-8.013,
F.A.C., the Department of Revenue shall begin the post-audit review process as prescribed
by Section 195.097, F.S., in a timely manner consistent with its other functions and
responsibilities. This process includes the following:
(1) Verification of sales for various property classes, as appropriate.
(2) Check on the accuracy of data on the property record cards.
(3) Check on the accuracy of appraisal computations.
(4) Preparation of cost indices.
(5) Preparation of agricultural valuations per acre.
(6) Check on applications for agricultural and high-water recharge classification and
other classified use of property.
(7) Appraisal of parcels within various property classes, as appropriate.
(8) Check on property appraiser's recommendations to the value adjustment board.
(9) Check on the accuracy of the personal property assessment roll, including the
existence of a cross-reference to the return.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.096, 195.097, 213.05 FS.
History—New 12-7-76, Formerly 12D-8.19, Amended 1-23-97.
12D-8.020 Approval of Assessment Rolls by the Department of Revenue.
(1) Upon receiving the assessment rolls, the Executive Director shall review the
assessment rolls to determine if the rolls are indicative of just value of the property
described therein. Review will in particular cover the following:
(a) Total value of the assessment roll, the overall percentage change in the rolls from
the preceding year to the present year, and a projection of the overall level of assessment
for real property.
(b) Ratio of assessments to full value of a sufficient number of classes of property for
the Department to make a determination that the roll, as a whole, reflects assessments in
substantial compliance with law, that values in each class reflect assessments in substantial
compliance with law, and that assessments are equalized both within and between classes.
(c) Compliance with administrative orders issued pursuant to Section 195.097, F.S.
(d) Whether the assessment rolls are in the form required by the statutes and rules,
including such items as whether the owner's name and address are shown for each parcel,
whether the property description is adequate for purposes of location, whether market
areas are included, whether the property is exempt in whole or part, whether use values for
property classified as agricultural, high-water recharge, etc., are shown, and the like.
(e) Whether the exemptions granted by the property appraiser are all properly
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documented and made in conformance with the law.
(f) Whether the property appraiser's practices and procedures are likely to result in a
roll expressing just value with equity between properties within the class and between the
classes.
(2) In addition, the Executive Director may consider any other available and relevant
information in determining whether an assessment roll should be approved or disapproved.
(3) The Executive Director, upon finding that the property appraiser has failed to
prepare an assessment roll in the manner and form prescribed by law and these rules, or
has not complied with an administrative order issued pursuant to Section 195.097, F.S.,
shall disapprove the roll in whole or in part, as appropriate, and return the same to the
appraiser with a statement as to the reason for disapproval and directing that the
assessment roll be amended, corrected or prepared anew within a designated time.
(4) The following are examples of failures to prepare the roll in the form prescribed by
law and these rules. These examples are included for illustration only and are not
restrictive of others.
(a) Failure to include proper descriptions of real property parcels on a real property
assessment roll;
(b) Failure to show the just value of all property on the roll;
(c) Failure to show a proper categorization of exemptions on the roll;
(d) Failure to show both the just value and classified use value of property classified so
that its assessed value for tax purposes is not determined under Section 193.011, F.S.
(e) Failure to properly identify the property according to the proper use type code as
required under paragraph 12D-8.008(2)(c), F.A.C., for real property and paragraph 12D-
8.009(2)(c), F.A.C., for tangible personal property;
(f) Failure to include on the tangible personal property assessment roll a code reference
to the tax return identifying the property; and
(g) Failure to otherwise prepare the assessment rolls as provided by these rules and the
statutes.
(5)(a) The Executive Director, or his or her designee, shall have 50 days from the date a
complete submission of the roll is received by the Department in which to examine any
assessment roll submitted for approval, to make a determination on the same, and mail or
otherwise transmit notice to the property appraiser of the determination. Provided,
however, in those counties in which a review notice is issued by the Department, the
Executive Director, or his or her designee, shall have 60 days from the date of issuance of
the notice to make said determination. The Department will issue a review notice only
within 30 days of complete submission of the roll. A complete submission of the rolls is
defined in Section 192.001(18), F.S.
(b) The Executive Director, or his or her designee, shall notify the property appraiser of
incomplete submission within 10 days after receipt thereof.
(c) The review notice shall, when issued to a county property appraiser by the
Department, specify the remedial requirements for roll approval and the schedule for
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compliance and resubmission.
(d) Any determination other than approval of an assessment roll, shall be either by
personal delivery, in which case the property appraiser shall give a receipt for the same; by
U.S. mail, return receipt requested; by telegram; or by facsimile transmission (FAX).
Provided, however, the Executive Director, or his or her designee, shall not act upon any
single assessment roll or part of an assessment roll until all information properly requested
and relevant to the approval process of that roll shall be submitted by the property
appraiser, and a reasonable time is allowed for its review.
(e) In no event shall a formal determination by the Department be made later than 90
days after the first complete submission of the rolls by the county property appraiser.
Rulemaking Authority 195.002, 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.114,
193.1142, 193.122, 195.052, 195.097, 195.101, 213.05 FS. History—New 12-7-76, Amended 9-30-82,
Formerly 12D-8.20, Amended 12-25-96, 12-31-98.
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.
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14. Void tax certificates.
15. Void tax deeds.
16. Void or redeemed tax deed applications.
17. Incorrect computation or measurement of acreage or square feet resulting in
payment where no tax is due or underpayment.
18. Assessed nonexistent property.
19. Double assessment or payment.
20. Government owned exempt or immune property.
21. Government obtained property after January 1, for which proration is entitled under
subsections 196.295(1) and (2), F.S., and partial refund due.
22. Erroneous listing of ownership of property, including common elements.
23. Destruction or damage of residential property caused by tornado, for which
application for abatement of ad valorem taxes levied for the 1998 tax year is timely filed as
provided in Chapter 98-185, Laws of Florida.
24. Material mistake of fact as described in Section 197.122, F.S., which is discovered
within one (1) year of the approval of the tax rolls under Section 193.1142, F.S. The one
(1) year period shall expire 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
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Chapter 12D-8 F.A.C.
of the factors in Section 193.011, F.S., or the conclusion arrived at with regard to
exemptions and determination that property either factually qualifies or factually does not
qualify for the exemption. It includes exercise of sound discretion, for which another
agency or court may not legally substitute its judgment, within the bounds of that
discretion, and not void, and other than a ministerial act. The following is not an all
inclusive list.
1. Change in mobile home classification not in compliance with attorney general
opinion 74-150.
2. Extra depreciation requested.
3. Incorrect determination of zoning, land use or environmental regulations or
restrictions.
4. Incorrect determination of type of construction or materials.
5. Any error of judgment in land or improvement valuation.
6. Any other change or error in judgment, including ordinary negligence which would
require the exercise of appraisal judgment to determine the effect of the change on the
value of the property or improvement.
7. Granting or removing an exemption, or the amount of an exemption.
8. Reconsideration of determining that improvements are substantially complete.
9. Reconsideration of assessing an encumbrance or restriction, such as an easement.
(3)(a) Correction of the tax roll shall be made by delivering to the tax collector the
following items, if applicable.
1. Copy of the Certificate of Correction, Form DR-409, or in the case of non-ad
valorem assessments, Form DR-409A,
2. Copy of value adjustment board order, final and not subject to appeal,
3. Homestead, charitable, religious, widow/widower or disabled exemption, or
agricultural or high-water recharge classification, application, renewal, and
a. Proof of filing on or before March 1, or
b. Proof of postal error in the form of written evidence by the U.S. Postal Service of its
error, within subsections 196.011(8) and (9), F.S. Property appraisers shall provide
documentation of these items.
4. Evidence of removal or permanent affixation of mobile home prior to January 1.
5. Copy of demolition permit.
6. Proof that error is a disregard for existing facts.
7. Proof of destruction of improvement or structure as provided in Section 196.295,
F.S.
8. Property appraiser's written statement of good cause for waiver of penalty as
provided in subsections 12D-8.005(5) and(6), F.A.C.
(b) If the taxpayer is making a claim for refund, the property appraiser shall be
responsible for items (3)(a)1. through 8. of this rule section if applicable and any other
necessary proof to establish the claim.
(4) The payment of taxes shall not be excused because of any act of omission or
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Chapter 12D-8 F.A.C.
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.
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Chapter 12D-8 F.A.C.
(b) The property owner may refuse to waive the right to petition the value adjustment
board at which time the property appraiser shall notify the proper owner and tax collector
that the correction shall be placed on the current year's tax roll and also at such time as the
subsequent year's tax roll is prepared, the property owner shall have the right to file a
petition contesting the corrected assessment.
(c) If the value adjustment board has adjourned for the year or the time for filing
petitions has elapsed, a back assessment shall be considered made within the calendar year
if, prior to the end of the calendar year, a signed Form DR-409, Certificate of Correction
(incorporated by reference in Rule 12D-16.002, F.A.C.) or a supplemental assessment roll
is tendered to the tax collector and a notice of proposed property taxes with notice of the
right to petition the next scheduled value adjustment board is mailed or delivered to the
property owner.
(11) Double Assessments. When a tax collector informs a property appraiser pursuant
to subsection 12D-13.006(9), F.A.C., that any property has been assessed more than once,
the property appraiser shall search the official records of the county to determine the
correct property owner and the correct assessment. The property appraiser shall then
certify to the tax collector the assessment which is correct and, provided the taxes have not
been paid, the proper amount of tax due and payable.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.155, 194.011(1), 194.032,
196.011, 197.122, 197.182, 197.323, 197.332, 213.05 FS. History—New 12-7-76, Formerly 12D-8.21,
Amended 12-10-92, 12-27-94, 12-25-96, 12-31-98, 1-16-06.
12D-8.022 Reporting of Fiscal Data by Fiscally Constrained Counties to
the Department of Revenue.
(1) This rule applies to counties that meet the fiscally constrained definition in Section
218.67(1), F.S. Under Sections 218.12 and 218.125, F.S., these counties are required to
apply for a distribution of funds appropriated by the Legislature for each of the following
purposes:
(a) Offsetting reductions in property tax revenues occurring as a direct result of the im-
plementation of revisions to Article VII, Florida Constitution approved in the special elec-
tion held on January 29, 2008. These reductions include the additional $25,000 homestead
exemption, the $25,000 tangible personal property exemption, homestead assessment dif-
ference transferability, and the 10 percent assessment increase limitation on nonhomestead
property.
(b) Offsetting reductions in property tax revenues occurring as a direct result of the im-
plementation of revisions to ss. 3(f) and 4(b) of Art. VII, Florida Constitution, approved in
the general election held in November 2008. These reductions include the exemption for
real property dedicated in perpetuity for conservation purposes and classified use assess-
ments for land used for conservation purposes.
(2) An application must be filed with the Department of Revenue on Form DR-420FC,
incorporated by reference in Rule 12D-16.002, F.A.C.
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Chapter 12D-8 F.A.C.
(3) Each fiscally constrained county must provide the completed form to the Depart-
ment of Revenue by November 15 each year. The form must be prepared by the county
property appraiser. The following is a summary of the information required on the form:
(a) An estimate of the reduction in taxable value for all county government taxing ju-
risdictions directly attributable to revisions to Article VII, Florida Constitution approved in
the special election held on January 29, 2008. This estimate must be based on values com-
parable to those certified on Form DR-420, incorporated by reference in Rule 12D-16.002,
F.A.C.;
(b) An estimate of the reduction in taxable value for all county government taxing ju-
risdictions directly attributable to revisions to ss. 3(f) and 4(b) of Art. VII, Florida Consti-
tution, approved in the general election held in November 2008. This estimate must be
based on values comparable to those certified on Form DR-420;
(c) Millage rates for all county government taxing jurisdictions as included on the tax
roll extended according to Section 193.122, F.S., for all these jurisdictions for both the
current and prior year;
(d) Rolled-back rates, if available, for each jurisdiction determined as provided in Sec-
tion 200.065, F.S., and included on Form DR-420 by each taxing jurisdiction;
(e) Maximum millage rates, if available, for each jurisdiction that could have been lev-
ied by a majority vote as included on Form DR-420MM, Maximum Millage Levy Calcula-
tion — Final Disclosure, by each taxing jurisdiction. Form DR-420MM is incorporated by
reference in Rule 12D-16.002, F.A.C.
(4) The calculation of each distribution of appropriated funds must include both operat-
ing and debt service levies, including millages levied for two years or less under Section
9(b), Article VII, Florida Constitution.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 200.065, 218.12, 218.125, 218.67
FS. History—New 11-1-12.
390
391
Chapter 12D-13 F.A.C. (excerpts)
CHAPTER 12D-13
TAX COLLECTORS RULES AND REGULATIONS
12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjust-
ment 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 Splits and Cutouts, Time for Requesting and Procedure
12D-13.011 Lien of Taxes
12D-13.014 Penalties or Interest, Collection on Roll
12D-13.028 Homestead Tax Deferral - Definitions
12D-13.029 Homestead Tax Deferral - Sale of Deferred Payment Tax Certificates;
Collection of Delinquent Undeferred and Delinquent Deferred Taxes
12D-13.030 Homestead Tax Deferral - Adjustment of Current Year's Income
12D-13.031 Homestead Tax Deferral - Application; Approval; Income and Age Re-
quirements; Outstanding Liens and Primary Mortgage
12D-13.032 Homestead Tax Deferral - Payment of Tax
12D-13.033 Homestead Tax Deferral - Notification to Tax Deferral Recipients
12D-13.034 Homestead Tax Deferral - Proof of Insurance
12D-13.035 Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of
Denial of Homestead Application
12D-13.0355 Deferred Tax on Lands Subject to Development Right Conveyances and
Conservation Restriction Covenants
12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to
Value Adjustment Board Review.
Taxpayers whose tax liability was altered as a result of the value adjustment board action
shall have 30 days from the mailing of a corrected tax notice to pay taxes. A four-percent
discount shall apply to such payments. Thereafter, the regular discount periods shall be
applicable.
Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.034, 197.162,
197.323, 213.05 FS. History—New 6-18-85, Formerly 12D-13.05.
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Chapter 12D-13 F.A.C. (excerpts)
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 shall apply to errors made by tax collectors in the collection of taxes on
both real and personal property. A tax collector may correct any error of omission or
commission made by him or her including those referenced in Rule 12D-8.021, F.A.C.
(2) 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 of omission or commission and shall not affect the collection of tax.
(3) The tax collector and the clerk of the court shall notify the property appraiser of the
discovery of any errors on the prior years' rolls when the property appraiser has not
certified the current tax roll to the tax collector for collection.
(4) The tax collector may correct errors on all tax rolls in his or her possession provided
that such corrections are certified by the property appraiser or approved by the value
adjustment board.
(5) The property appraiser shall notify the property owner, upon the correction of any
error that will increase the assessed valuation and subsequently the taxes, of the owner's
right to present a petition to the value adjustment board, except when a property owner
consents to an increase, as provided in subsection (6) of this rule section and subsection
12D-8.021(10), F.A.C., or when the property appraiser has served a notice of intent to
record a lien when property has improperly received homestead exemption. 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.
(6) 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 or she does not desire to present a petition to the
value adjustment board and that he or she desires to pay the taxes on the current tax roll. If
the property owner makes such a waiver the tax collector shall proceed under Rule 12D-
13.002, 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 property owner and tax
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Chapter 12D-13 F.A.C. (excerpts)
collector that the correction shall be placed on the subsequent year's tax roll and at such
time as the subsequent year's tax roll is prepared, the property owner shall have the right
to file a petition contesting the corrected assessment.
(7) When the taxpayer waives his or her right to petition the value adjustment board,
the tax collector shall prepare a corrected notice immediately and shall forward the same to
the property owner.
(8) Special Rules Governing Correction of Erroneous or Incomplete Personal Property
Assessments.
(a) If a property appraiser fails or refuses to correct an erroneous or incomplete
personal property assessment within 30 days of a tax collector's request, the collector shall
certify all such assessments to the Board of County Commissioners as errors or
insolvencies and enter the same on the final report.
(b) When personal property assessments are vague to the point that the property being
levied upon cannot be identified, it is the responsibility of any county official or employee
to request that the property appraiser identify to the best of his or her ability the property in
question so that positive identification may be made. This shall apply to assessments that
have been perpetuated from year to year.
(c) Personal property returns perpetuated and on file with the statement, "same as last
year", or the equivalent statement may not be deemed a proper return and should be
corrected before attempts are made to levy upon the property which is delinquent or may
become delinquent. This shall apply to prior year's tax rolls as well as current assessments,
which may or may not be delinquent.
(d) Tax returns on file in the property appraiser's office may be used to establish the
identity of property on which the tax is delinquent or may become delinquent. The return
may also be used to identify property which is in danger of being removed from the county
prior to the payment of taxes which may be due.
(9) Special Rules Governing Double Assessments. When a collector discovers that any
property has been assessed more than once for the same year's taxes, he or she shall collect
only the tax justly due. The tax collector shall notify the property appraiser that a double
assessment exists and furnish such information as shown on the tax roll to substantiate said
double assessment. Upon receiving notification from the tax collector, the property
appraiser shall proceed under subsection 12D-8.021(11), F.A.C. If said taxes have been
paid on both assessments then the tax collector shall apply to the Department of Revenue
for a refund as provided by Section 197.182, F.S.
(10) Special Rules Governing Tax Certificate Corrections.
(a) When a tax certificate has been sold and the property appraiser certifies to the tax
collector that an error has been made in the assessment of the property, or any other error
that may be corrected, the tax collector shall submit a request to correct the tax certificate.
The request to correct or cancel shall be forwarded to the Department of Revenue for
consideration. If the tax collector issues a tax certificate against a parcel of real property
which is subject to protection of a United States Bankruptcy Court during the pendency of
394
Chapter 12D-13 F.A.C. (excerpts)
the bankruptcy stay, the tax collector may cancel the tax certificate and the Department
shall approve such cancellation. Otherwise, only the Department of Revenue or a court of
law may cancel a tax certificate.
(b) When a tax certificate has been canceled or corrected pursuant to Chapter 197, F.S.,
the tax collector shall correct the tax certificate records and notify the owner of the
certificate that his or her certificate has been corrected or canceled and the correction or
cancellation has been made pursuant to Chapter 197, F.S. If the tax certificate holder
refuses to surrender the tax certificate for correction, the tax collector shall notify the
holder of such correction by registered or certified mail, or personal service, and all county
officials shall honor such correction.
(c) When the correction results in a reduction in the principal of the tax certificate, the
holder of the certificate shall be entitled to a refund of the amount of the reduction. The
refund shall be made in accordance with these rules. The county is not liable for interest on
the amount refunded if the certificate was sold prior to June 15, 1976. For certificates sold
on and after June 15, 1976, but before October 1, 1998, the amount refunded shall earn
interest at the rate of eight percent per year. For certificates sold on and after October 1,
1998, if the rate bid is less than eight percent, the amount refunded shall earn interest at the
rate bid. Interest shall be calculated monthly, from the date the certificate was sold to the
date the refund is ordered.
(d) This subsection shall apply to all tax certificates even though a tax deed application
has been filed with the tax collector and advertised by the clerk of the court. Tax deeds that
have been issued may be corrected by the clerk pursuant to the Florida Statutes.
(11) Changes to any non-ad valorem assessment roll shall be prepared by the local
governing board that prepared and certified the roll for collection, consistent with the
provisions of Rule 12D-18.006, F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.122, 197.123, 197.131,
197.182, 197.322, 197.323, 197.432, 197.443, 197.444, 197.492, 197.593, 213.05 FS. History—New 6-18-
85, Formerly 12D-13.06, Amended 5-23-91, 12-10-92, 12-25-96, 12-31-98.
12D-13.007 Splits and 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 appraiser may not cancel the assessment by reason of a sale of the
whole or a part of the property. The assessment is against the property, not the owner.
(2) When the new owner or the original owner wishes to pay taxes on his or her
proportionate share of the whole property, it is the duty of the property appraiser to figure
the amount of the assessment on that portion of the whole. However, the request for a split
or cutout shall initiate with the tax collector. The owner may request at any time from
November 1, or as soon thereafter as the tax roll comes into the hands of the tax collector
and up until 15 days before the tax certificate sale, an assessment on property to be split or
cutout of a larger parcel.
(3) If a property owner files a request for a split or cutout within the 15-day period
395
Chapter 12D-13 F.A.C. (excerpts)
immediately prior to the sale of tax certificates then the tax collector may sell a Tax Sale
Certificate on the land in question. If a Tax Sale Certificate is sold because the request for
split or cutout was made within the 15-day period then the property owner will be in the
same position to redeem a portion of the Tax Sale Certificate as any other person. The
redemption of a portion of a Tax Sale Certificate shall be allowed as soon as the tax
collector receives the split or cutout from the property appraiser. The person making a
partial redemption shall pay the tax according to the split or cutout, the interest and tax
collector's fee, or the partial redemption shall not be allowed.
(4) The party requesting the split or cutout may be required to furnish proof to
substantiate his or her claim. Proof may be in the form of a recorded instrument. (See
Attorney General's Opinion 75-105.)
(5) The tax collector upon request for a split or cutout being filed shall immediately
forward said request to the property appraiser. The completed request for the split or
cutout, filed with the property appraiser, shall be returned to the tax collector not later than
the ten days after the request was filed by the tax collector.
(6) The tax collector shall issue his or her receipt showing that taxes have been paid on
that portion of the property in order to prevent that part from having a tax certificate sold
for delinquent taxes. If a portion of the taxes remains unpaid and become delinquent then
the tax collector shall advertise and sell tax certificates as he or she would on other parcels
of delinquent property.
(7) If the request for split or cutout occurs after the lands have been advertised for
delinquent taxes, but before the 15-day deadline of the tax certificate sale, then the tax
collector shall prorate the interest and advertising cost incurred by the county.
(8) The tax collector is not prohibited from accepting requests for splits or cutouts
within the 15-day period before the tax certificates sale. If possible, the tax collector and
property appraiser may process such request prior to the sale of tax certificates. If Tax Sale
Certificates are sold before the split or cutout is made, then the property owner may
redeem the parcel according to the split or cutout as any other redemption would be made.
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, 213.05 FS. History—New 10-12-76, Formerly 12D-12.46, 12D-
12.046.
12D-13.011 Lien of Taxes.
(1) On January 1 of each year, all taxes levied pursuant to the constitution and laws of
this state shall become a first lien on the taxable property. A tax lien is superior to all other
liens on the property and continues in full force and effect until discharged by payment or
until barred by Chapter 95 or 197, F.S. If the sale of the personal property assessed is
insufficient to pay all delinquent taxes, interest, fees, and costs due, then the lien shall
attach to other personal property of the taxpayer within the county. When personal
property on which a lien has attached for the non-payment of taxes cannot be located
within the county, then the tax collector may seize other personal property of the taxpayer
and sell said property. However, the first liens described in this rule section shall not apply
396
Chapter 12D-13 F.A.C. (excerpts)
against such other personal property which has been sold, and the tax liens against other
personal property shall be subordinate to any valid prior or subsequent liens against such
other personal property after it has been sold.
(2) All property owners are held to know that taxes are due and payable annually. They
are charged with the duty of ascertaining the amount of current and delinquent taxes due.
(3) A lien created through the sale of a tax certificate may not be foreclosed or enforced
in any manner except as prescribed in these rules and in Chapter 197, F.S. Foreclosure by
any party other than a tax certificate holder shall not extinguish the lien of the tax
certificate. The lien evidenced by a tax certificate is superior to all other liens and as such
shall be redeemed prior to any action being filed to foreclose by another lienholder (unless
the tax certificate holder is made a party to the foreclosure).
(4) A lien created through the back assessment on real property acquired by a bona fide
purchaser, as defined under Section 193.092(1), F.S., that had no knowledge that the
property purchased had escaped taxation shall be assessed to the previous owner in
accordance with and in the manner prescribed under Section 193.092(1), F.S. Such
recorded liens comprise a lien on property in the same manner as a recorded judgment and
may be enforced by the tax collector using all remedies related to recorded judgments.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.053, 193.092, 197.122,
197.332, 197.432, 213.05 FS. History—New 6-18-85, Formerly 12D-13.11, Amended 12-13-92, 12-31-98,
12-30-02.
12D-13.014 Penalties or Interest, Collection on Roll.
(1) When penalties are imposed or required by law, the property appraiser shall, when
the penalty is the responsibility of the appraiser, list the penalties on the tax roll for
collection by the tax collector. When penalties are to be levied by the tax collector, the
collector shall levy and collect said penalties. When either official makes an error in the
levying or collecting of penalties, the official responsible for the error shall correct the
error as other errors are corrected.
(2) In the collection of penalties or interest, the tax collector shall collect the entire
penalty and interest. If the collection of the tax and non-ad valorem assessment is within
the period of time specified for discounts, the tax collector shall 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, 213.05 FS. History—
New 6-18-85, Formerly 12D-13.14, Amended 12-31-98, 12-3-01.
397
Chapter 12D-13 F.A.C. (excerpts)
12D-13.028 Homestead Tax Deferral - Definitions.
For purposes of property tax deferral on homesteads:
(1) The applicant's "household" means a person or persons living together in a room or
a group of rooms as a housing unit, but does not include persons boarding in or renting a
portion of the abode upon which application for deferral is made.
(2) "Income" means the "adjusted gross income," as provided under Section
197.243(2), F.S., of all members of a household.
(3) "Inheritance income" means payments received by a member of the applicant's
household as an heir of an intestate estate, a devisee under a will, a beneficiary under a
testamentary trust or through other means of distributing assets upon death.
(4) The "current value" of unsatisfied liens on the homestead means the amounts
necessary to retire the principal debts, accrued interest and penalties for which a lien stands
as security. The current value of unsatisfied liens shall be determined as of the date that
application for tax deferral is made or the date that the tax deferral recipient responds to
the tax collector's notification according to Section 197.263(5), F.S., and shall be
presumed to remain unchanged until the next succeeding annual determination, unless the
tax collector receives actual notice of a change in the current value of such liens. It shall be
the affirmative duty of tax deferral applicants and recipients to forthwith advise the tax
collector of the current value of new liens attaching to property upon which tax deferral
application has been made or upon which tax deferral has been granted.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.242, 197.243, 197.252,
197.253, 197.263, 213.05 FS. History—New 6-18-85, Formerly 12D-13.28, Amended 12-20-01.
12D-13.029 Homestead Tax Deferral - Sale of Deferred Payment Tax
Certificates; Collection of Delinquent Undeferred and Delinquent
Deferred Taxes.
(1) Deferred payment taxes are exempt from the advertisement and public sale
provisions of Section 197.432, F.S. The tax collector shall, at the time of the tax certificate
sale held pursuant to Section 197.432, F.S., strike off each deferred payment tax certificate
to the county.
(2) In the event that undeferred taxes, including non-ad valorem assessments, or tax
certificates are outstanding, they shall be collected in the usual manner provided in this
rule chapter and shall be unaffected by the homestead deferral of taxes for prior or later
years. The tax collector shall send a current bill for each year.
(3) In the event that deferred taxes become delinquent, the tax collector shall, on June 1
following the date the taxes become delinquent, proceed with the collection of the
delinquent deferred taxes in the manner prescribed by Sections 197.263 and 197.432, F.S.,
for the collection of undeferred delinquent taxes. A tax certificate shall be issued to the
persons who will pay the amount of all outstanding delinquent deferred taxes and interest
accrued thereon plus the statutory interest accruing by reason of delinquency.
398
Chapter 12D-13 F.A.C. (excerpts)
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.252, 197.253,
197.254, 197.262, 197.263, 197.301, 197.3632, 197.432, 213.05 FS. History—New 6-18-85, Formerly
12D-13.29, Amended 5-23-91, 12-13-92.
12D-13.030 Homestead Tax Deferral - Adjustment of Current Year's
Income.
In the case of application for tax deferral before the end of the calendar year in which
current taxes including non-ad valorem assessments are assessed, the applicant's
household income shall be adjusted to reflect the full year's estimated income. The
estimate of 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.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.3632, 213.05 FS.
History—New 6-18-85, Formerly 12D-13.30, Amended 12-13-92.
12D-13.031 Homestead Tax Deferral - Application; Approval; Income
and Age Requirements; Outstanding Liens and Primary Mortgage.
(l)(a) Any person who is entitled to claim homestead tax exemption under Section
196.031(1), F.S., may defer payment of a portion of the combined total of ad valorem
taxes and non-ad valorem assessments for which a tax certificate would be sold under
Chapter 197, F.S., levied on his or her homestead by filing an annual application with the
tax collector on or before January 31 following the year in which the taxes and non-ad
valorem assessments are assessed. The application for tax deferral shall be upon Form DR-
570, Application for Homestead Tax Deferral, and shall be signed by the applicant.
(b) Any applicant who is entitled to receive the homestead tax exemption but has
waived it for any reason shall furnish, with his or her application, a certificate of eligibility
to receive the exemption from the property appraiser.
(2) When the application is approved, the tax collector shall defer that portion of the
combined total described in subsection (1) of this rule section:
(a) Which exceeds five percent of the applicant's household income for the prior
calendar year, or
(b) In their entirety if the applicant's household income for the prior calendar year is
less than 10,000 dollars, or
(c) If the applicant is entitled to claim the increased exemption by reason of age and
residency as provided in Section 196.031(3)(a), F.S., the tax collector shall defer that
portion of the combined total described in subsection (1) of this rule section:
1. Which exceeds three percent of the applicant's household income for the prior
calendar year, or
2. In their entirety if the applicant's household income for the prior calendar year is less
than 10,000 dollars, or
3. In their entirety if the applicant is 65 years of age or older and the applicant's
399
Chapter 12D-13 F.A.C. (excerpts)
household income is less than the household income designated for the additional
homestead exemption for persons age 65 and older as provided in Section 196.075, F.S.
(3) No tax deferral shall be granted.
(a) If the total amount of deferred taxes, non-ad valorem assessments, and interest plus
the total amount of all other unsatisfied liens on the homestead exceeds 85 percent of the
assessed value of the homestead, or
(b) If the primary mortgage financing on the homestead is for an amount which exceeds
70 percent of the assessed value of the homestead.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.243, 197.252,
197.253, 197.3632, 213.05 FS. History—New 6-18-85, Formerly 12D-13.31, Amended 12-13-92, 10-2-07.
12D-13.032 Homestead Tax Deferral - Payment of Tax.
If the application for tax deferral is approved, the applicant shall receive the discount
prescribed by Section 197.162, F.S., on the amount of the undeferred portion of the current
taxes including non-ad valorem assessments if paid within thirty days of the date of
approval of the application. The tax collector shall give notice by mail of the approval and
of the amount of any undeferred tax. If the undeferred portion of the taxes is not paid
within thirty days of the approval of the application, the tax shall be paid at the discount or
the interest rates prescribed by Section 197.162 or 197.172, F.S. If the application is
disapproved the tax shall be paid at the monthly discount or interest rate prescribed by
Section 197.162 or 197.172, F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.253, 197.3632, 213.05 FS.
History—New 6-18-85, Formerly 12D-13.32, Amended 12-13-92.
12D-13.033 Homestead Tax Deferral - Notification to Tax Deferral
Recipients.
On or before December 31 of each year, the tax collector shall provide notice to each
owner of property upon which taxes have been deferred of the duty to submit the current
value of all outstanding liens upon the owner's homestead. Such notice shall be on a form
designated by the tax collector. Within 30 days of notification the owner shall submit in
writing, on a form designed by the tax collector, a list of all outstanding liens upon the
owner's homestead, showing the current value thereof and shall sign the same.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.253, 197.263, 213.05 FS.
History—New 6-18-85, Formerly I2D-13.33.
400
Chapter 12D-13 F.A.C. (excerpts)
12D-13.034 Homestead Tax Deferral - Proof of Insurance.
Upon application for tax deferral or upon the annual notification to a tax deferral recipient
pursuant to Section 197.263(5), F.S., each tax deferral applicant or recipient shall provide
to the tax collector proof of a current insurance policy as required by Section 197.253(5),
F.S., containing a clause obligating the carrier to notify the loss payee of cancellation or
nonrenewal of the policy.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.253, 197.263, 213.05 FS.
History—New 6-18-85, Formerly 12D-13.34.
12D-13.035 Homestead Tax Deferral - Property Appraiser to Notify Tax
Collector of Denial of Homestead Application.
The property appraiser shall promptly notify the tax collector of denials of homestead
application and changes in ownership upon properties which have been granted tax
deferral.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.252, 197.263, 213.05 FS.
History—New 6-18-85, Formerly 12D-13.35.
12D-13.0355 Deferred Tax on Lands Subject to Development Right
Conveyances and Conservation Restriction Covenants.
Any payment of the deferred tax liability for lands subject to a conveyance of land
development rights or a conservation easement covenant to the governing board of a
public agency as described in Section 193.501(6)(a), F.S., or a charitable corporation for
trust as described in Section 704.06(3), F.S., shall be payable to the county tax collector
within 90 days of the date of approval by the board, corporation or trust of the
reconveyance or release. The tax collector shall annually report to the Department the
amount of deferred tax liability collected pursuant to Section 193.501, F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.501, 704.06 FS. History New
4-18-94.
401
Department's Guidelines
The guidelines are required by law and are intended to be used as aid and assistance in the
production of original assessment rolls by property appraisers. The guidelines do not have
the force or effect of law. Within the scope of their authority and when appropriate, value
adjustment boards and special magistrates may consider these guidelines in the administra-
tive review of assessments.
Florida Real Property Appraisal Guidelines ('FRPAG), 2002, 12-51.003
Tangible Personal Property Appraisal Guidelines, 1997, 12D-51.002
Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard
Measures of Value, Agricultural Guidelines, 1982, 12D-51.001
402
�.. PETITIONS TO THE VALUE
c����
The value adjustment board independent t owners appeal
property value or a denlal,of an exemption, clss,
QFR IENE1f Property:Tax Oversight
Value Adjustment Boards How to File Your Petition
Each county has a value adjustment board (VAB). You must file the completed petition with the VAB
The VAB has five members: two from the county's clerk by the deadlines in the table below and pay
board of commissioners, one from the county's any filing fee. If you miss the filing deadline, please
school board, and two citizens. contact the clerk about the late filing. If your petition
Many counties use special magistrates to conduct is complete, the clerk will acknowledge receiving the
hearings and recommend decisions to the VAB. The petition and send a copy of the petition to the
VAB makes all final decisions. Special magistrates property appraiser.
may review property valuation and denials of The petition form and all other VAB forms are
exemptions, classifications, and deferrals. available on the department's website:
http://dor.myflorida.com/dor/property/vab/.
Before You File a Petition Petition forms are also available from the property
Request an informal conference with your property appraiser or clerk in your county.
appraiser and file an appeal to your VAB if you Contact the clerk for more information.
disagree with the:
• assessment of your property's value. Time Frames to File Your etition
• denial of an exemption or classification. Assessment Appeal: Within 25 days after the
• denial of a tax deferral. property appraiser mails your Notice of Proposed
• portability decision. Property Taxes (TRIM notice), usually in mid-August
Exemption or Classification Appeal: Within 30
You can request a conference, file an appeal, or do days after the property appraiser mails the denial
both at the same time. Most property appraisers have notice.The property appraiser must mail all denial
websites where you can search for records on your notices by July 1.
property, or you can contact or visit their office. Tax Deferral Appeal:Within 30 days after the tax
In hearings before a VAB you may represent yourself, collector mails the denial notice
seek assistance from a family member or friend, or Portability Appeal: Within 25 days after the
have an attorney or agent represent you. property appraiser mails your TRIM notice
If someone who is not a licensed professional Paying Your Taxes
represents you, you must sign the petition or provide
written authorization for your agent. Florida law requires the VAB to deny a petition that is
Florida law sets the deadlines for filing a petition. still pending if the taxpayer does not make a required
These deadlines do not change, even if you choose payment before the taxes become delinquent, usually
to discuss the issue with your appraiser. The VAB on April 1.
may charge up to$15 for filing a petition. For petitions on the value, including portability,the
required payment must include:
• All of the non-ad valorem assessments.
VAB Hearing Deadlines • A partial payment of at least 75 percent of the
Days Before the Hearing
ad valorem taxes.
• Less applicable discounts under section
25 VAB notifies taxpayer of hearing time 197.162, Florida Statutes.
15 Taxpayer gives evidence to appraiser For petitions on the denial of an exemption or
*See exchange of evidence section. classification or based on an argument that the property
7 Appraiser gives evidence to taxpayer was not substantially complete on January 1,the
payment must include:
5 Taxpayer notifies VAB, if rescheduling • All of the non-ad valorem assessments.
• The amount of the tax that the taxpayer
admits in good faith to owe.
• Less applicable discounts under section
197.162, Florida Statutes.
PT-101, R.9/14 403 Page 1 of 2
After You File Your Petition After the Hearing
You will receive a notice with the date,time, and If a special magistrate heard your petition, the
location of your hearing at least 25 days before your magistrate will provide a written recommendation to
hearing date. You can reschedule your hearing once the clerk.The clerk will send copies to the property
without providing a reason. To reschedule, send a appraiser and you.
written request to the clerk at least five calendar
days before your scheduled hearing. All meetings of the VAB are open to the public.
The clerk will notify you of the VAB's final decision.
Exchange of Evidence The decision notice will explain whether the VAB
At hearing, made any changes. It will list the information that
t least 15 days before your y y g, you must give the VAB considered, as well as the legal basis for
the property appraiser a list and summary of the decision.
evidence with copies of documentation that you will
present at the hearing. The VAB must issue all final decisions within 20
If you want the property appraiser calendar days of the last day it was in session.
y p p y ppraiser to give you a list
and summary of the evidence and copies of You may file a lawsuit in circuit court if you do not
documentation that he or she will present at the agree with the VAB's decision.
hearing, you must ask in writing. The property
appraiser must provide the information to you at least
seven days before the hearing. If the property Property Tax Rates'°
appraiser does not provide it, you can ask the clerk to Local Taxing Authorities
reschedule the hearing to a later date.
You may still be able to present evidence, and the Taxing authorities set property tax rates.They may include a
VAB or special magistrate may accept your evidence, city,county,school board,or water management or other
even if you did not provide it earlier. Also, if you can special district.They hold advertised public hearings and invite
show good cause to the clerk for why the public to comment on the proposed tax rate.
9 y you couldn't
provide the information within the 15-day timeframe
but the property appraiser is unwilling to agree to a
shorter time for review, the clerk can reschedule the Deferral of Tax Payments
hearing to allow time for the evidence exchange.
County Tax Collector
If the property appraiser asked you in writing for
specific evidence that you had but refused to provide, This office sends tax bills,collects payments,approves
you cannot use the evidence during the hearing. deferrals,and sells tax certificates on properties with delinquent
taxes.They answer questions about payment options and
The Department of Revenue's website has more deferrals.
information about the value adjustment board and
contact information for county officiate
htt..//dor.m orlda.com/dor/•ro•ert /vab/ e ale � e ions
County Property Appraiser
At the Hearing
Property appraisers establish the value of your property each
You and the property appraiser will have an year as of January 1.They review and apply exemptions,
opportunity to present evidence. The VAB should assessment limitations,and classifications that may reduce your
follow the hearing schedule as closely as possible to property's taxable value.
ensure that it hears each party.
You or the property appraiser may ask the VAB to
swear in all witnesses at your hearing. Appeals
If your hearing has not started within two hours County Value Adjustment Board (VAB)
after it was scheduled, you are not required to wait.
Tell the chairperson that you are leaving, and the The VAB hears appeals regarding exemptions,classifications,
clerk will reschedule your hearing. property assessments,tax deferrals,and homestead portability.
PT-101, R.9/14 Page 2 of 2
404