PTO Bulletin 13-07 Property Tax Oversight Bulletin: PTO 13-07
To: Property Appraisers, Tax Collectors, Clerks of the Court, Value
Adjustment Board Clerks, Board of County Commissioners,
Taxing Authorities and Interested Parties
From: James McAdams
Date: July 31, 2013
Bulletin: PTO 13-07
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Assessment of Residential and Nonhomestead Real Property/
Renewable Energy Source Device
The 2013 Legislature enacted Chapter 2013-77, Laws of Florida, (HB 277) effective
July 1, 2013, and applies to assessments beginning January 1, 2014. Section 1 creates Section
193.624, Florida Statutes. This new law prohibits considering the installation of a renewable
energy source device when determining the assessed value of real property used for residential
purposes. This section provides the definition for "renewable energy source device." This will
affect changes or improvements made on or after January 1, 2014. Section 7 repeals the
renewable energy source exemption in Section 196.175, Florida Statutes.
Section 1. Section 193.624, Florida Statutes, is created to read (words stricken are deletions;
words underlined are additions):
193.624 Assessment of residential property.—
(1) As used in this section, the term "renewable energy source device" means any of the
following equipment that collects, transmits, stores, or uses solar energy, wind energy, or
energy derived from geothermal deposits:
(a) Solar energy collectors, photovoltaic modules,and inverters.
(b) Storage tanks and other storage systems, excluding swimming pools used as
storage tanks.
(c) Rockbeds.
(d) Thermostats and other control devices.
Bulletin PTO 13-07
Assessment of Residential and Nonhomestead Real Property/
Renewable Energy Source Device
July 31, 2013
Page 2 of 2
(e) Heat exchange devices.
(f) Pumps and fans.
(g) Roof ponds.
(h) Freestanding thermal containers.
(i) Pipes., ducts, refrigerant handling systems, and other equipment used to
interconnect such systems; however, such equipment does not include conventional backup
systems of any type.
(i) Windmills and wind turbines.
(k) Wind-driven generators.
(1) Power conditioning and storage devices that use wind energy to generate electricity
or mechanical forms of energy.
(m) Pipes and other equipment used to transmit hot geothermal water to a dwelling or
structure from a geothermal deposit.
(2) In determining the assessed value of real property used for residential purposes, an
increase in the just value of the property attributable to the installation of a renewable
energy source device may not be considered.
(3)This section applies to the installation of a renewable energy source device installed on
or after January 1,2013,to new and existing residential real property.
Section 7. Section 196.175,Florida Statutes,is repealed.
The full text of the changes can be accessed at: http://laws.11rules.org/201.3/77.
This bulletin is provided by the Department of Revenue for your general information. If you
wish to discuss this matter,you may send your questions to DOR.l 1TO @dor.state.fl.us.