VAB - Other Legal Resources (Revised 11/2022) State of Florida
OTHER LEGAL RESOURCES
INCLUDING STATUTORY
CRITERIA
For Use By
Value Adjustment Boards
In Conjunction With
The Uniform Policies and Procedures Manual
Florida Department of Revenue
Revised September 2022
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2022
Introduction
These materials are an additional resource to be referenced in combination with the
Uniform Policies and Procedures Manual and the set of documents titled Reference
Material Including Guidelines. This set of documents is available on the Department's
website along with the Uniform Policies and Procedures Manual and the Reference
Material Including Guidelines. The board clerk should make this set of documents
available on an existing website or provide a link to the Department's website.
This set of Other Legal Resources Including Statutory Criteria contains parts of the Florida
Constitution, Florida Statutes, and Florida Administrative Code that are substantive criteria
for the production of original assessments, including exemptions, classifications, and
deferrals.
These documents are limited to provisions of law that relate to the production of original
assessment rolls by property appraisers. Value adjustment boards and special magistrates
are not authorized to produce original assessments, but they are authorized to conduct
administrative reviews of assessments that include establishing revised assessments when
required by law. Value adjustment boards and special magistrates must use these same
provisions of law, when applicable, in the administrative review of assessments produced
by property appraisers.
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2022
Contents
Other Legal Resources Including Statutory Criteria
For Use by Value Adjustment Boards
In Conjunction With the
Uniform Policies and Procedures Manual
Florida Constitution,Article VII
Section 1. Taxation; appropriations; state expenses; state revenue limitation 1
Section 2. Taxes; rate 2
Section 3. Taxes; exemptions 2
Section 4. Taxation; assessments 3
Section 6. Homestead exemptions 7
Florida Statutes (Excerpts)
Chapter 192 Taxation: General Provisions 10
Chapter 193 Assessments 21
Part I General Provisions 21
Part II Special Classes of Property 51
Chapter 195 Property Assessment Administration and Finance (Excerpt) 69
Chapter 196 Exemption 75
Chapter 197 Tax Collections, Sales, and Liens (Excerpt) 121
Chapter 200 Determination of Millage (Excerpt) 130
Florida Administrative Code(Excerpts)
Chapter 12D-5 Agricultural and Outdoor Recreational or Park Lands 134
Chapter 12D-6 Mobile Homes, Prefabricated or Modular Housing Units,
Pollution Control Devices, and Fee Time-Share Developments 138
Chapter 12D-7 Exemptions 143
Chapter 12D-8 Assessment Roll Preparation and Approval (Excerpt) 156
Chapter 12D-13 Tax Collectors Rules and Regulations (Excerpt) 172
Notice Regarding Case Law 177
ii
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised September 2022
Florida personal income over the most recent
FLORIDA CONSTITUTION twenty quarters times the state revenues
ARTICLE VII allowed under this subsection for the prior
FINANCE AND TAXATION fiscal year. For the 1995-1996 fiscal year, the
(EXCERPT) state revenues allowed under this subsection
for the prior fiscal year shall equal the state
SECTION 1. Taxation; appropriations; revenues collected for the 1994-1995 fiscal
state expenses; state year. Florida personal income shall be
revenue limitation. determined by the legislature, from
SECTION 2. Taxes; rate. information available from the United States
SECTION 3. Taxes; exemptions. Department of Commerce or its successor on
SECTION 4. Taxation; assessments. the first day of February prior to the
SECTION 6. Homestead exemptions. beginning of the fiscal year. State revenues
collected for any fiscal year in excess of this
SECTION 1. Taxation; appropria- limitation shall be transferred to the budget
tions; state expenses; state revenue stabilization fund until the fund reaches the
limitation.— maximum balance specified in Section 19(g)
(a) No tax shall be levied except in of Article III, and thereafter shall be refunded
pursuance of law. No state ad valorem taxes to taxpayers as provided by general law. State
shall be levied upon real estate or tangible revenues allowed under this subsection for
personal property. All other forms of taxation any fiscal year may be increased by a two-
shall be preempted to the state except as thirds vote of the membership of each house
provided by general law. of the legislature in a separate bill that
(b) Motor vehicles, boats, airplanes, contains no other subject and that sets forth
trailers, trailer coaches and mobile homes, as the dollar amount by which the state revenues
defined by law, shall be subject to a license allowed will be increased. The vote may not
tax for their operation in the amounts and for be taken less than seventy-two hours after the
the purposes prescribed by law, but shall not third reading of the bill. For purposes of this
be subject to ad valorem taxes. subsection, "state revenues" means taxes,
(c) No money shall be drawn from the fees, licenses, and charges for services
treasury except in pursuance of appropriation imposed by the legislature on individuals,
made by law. businesses, or agencies outside state
(d) Provision shall be made by law for government. However, "state revenues" does
raising sufficient revenue to defray the not include: revenues that are necessary to
expenses of the state for each fiscal period. meet the requirements set forth in documents
(e) Except as provided herein, state authorizing the issuance of bonds by the state;
revenues collected for any fiscal year shall be revenues that are used to provide matching
limited to state revenues allowed under this funds for the federal Medicaid program with
subsection for the prior fiscal year plus an the exception of the revenues used to support
adjustment for growth. As used in this the Public Medical Assistance Trust Fund or
subsection, "growth" means an amount equal its successor program and with the exception
to the average annual rate of growth in
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of state matching funds used to fund elective predominantly for educational, literary,
expansions made after July 1, 1994; proceeds scientific, religious or charitable purposes
from the state lottery returned as prizes; may be exempted by general law from
receipts of the Florida Hurricane Catastrophe taxation.
Fund; balances carried forward from prior (b) There shall be exempt from taxation,
fiscal years; taxes, licenses, fees, and charges cumulatively, to every head of a family
for services imposed by local, regional, or residing in this state, household goods and
school district governing bodies; or revenue personal effects to the value fixed by general
from taxes, licenses, fees, and charges for law, not less than one thousand dollars, and to
services required to be imposed by any every widow or widower or person who is
amendment or revision to this constitution blind or totally and permanently disabled,
after July 1, 1994. An adjustment to the property to the value fixed by general law not
revenue limitation shall be made by general less than five hundred dollars.
law to reflect the fiscal impact of transfers of (c) Any county or municipality may, for
responsibility for the funding of the purpose of its respective tax levy and
governmental functions between the state and subject to the provisions of this subsection
other levels of government. The legislature and general law, grant community and
shall, by general law, prescribe procedures economic development ad valorem tax
necessary to administer this subsection. exemptions to new businesses and expansions
History.—Am.H.J.R.2053, 1994;adopted 1994. of existing businesses, as defined by general
law. Such an exemption may be granted only
SECTION 2. Taxes; rate.— by ordinance of the county or municipality,
All ad valorem taxation shall be at a and only after the electors of the county or
uniform rate within each taxing unit, except municipality voting on such question in a
the taxes on intangible personal property may referendum authorize the county or
be at different rates but shall never exceed municipality to adopt such ordinances. An
two mills on the dollar of assessed value; exemption so granted shall apply to
provided, as to any obligations secured by improvements to real property made by or for
mortgage, deed of trust, or other lien on real the use of a new business and improvements
estate wherever located, an intangible tax of to real property related to the expansion of an
not more than two mills on the dollar may be existing business and shall also apply to
levied by law to be in lieu of all other tangible personal property of such new
intangible assessments on such obligations. business and tangible personal property
related to the expansion of an existing
SECTION 3. Taxes; exemptions.— business. The amount or limits of the amount
(a) All property owned by a of such exemption shall be specified by
municipality and used exclusively by it for general law. The period of time for which
municipal or public purposes shall be exempt such exemption may be granted to a new
from taxation. A municipality, owning business or expansion of an existing business
property outside the municipality, may be shall be determined by general law. The
required by general law to make payment to authority to grant such exemption shall expire
the taxing unit in which the property is ten years from the date of approval by the
located. Such portions of property as are used
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electors of the county or municipality, and who was deployed during the preceding
may be renewable by referendum as provided calendar year on active duty outside the
by general law. continental United States, Alaska, or Hawaii
(d) Any county or municipality may, for in support of military operations designated
the purpose of its respective tax levy and by the legislature shall receive an additional
subject to the provisions of this subsection exemption equal to a percentage of the
and general law, grant historic preservation taxable value of his or her homestead
ad valorem tax exemptions to owners of property. The applicable percentage shall be
historic properties. This exemption may be calculated as the number of days during the
granted only by ordinance of the county or preceding calendar year the person was
municipality. The amount or limits of the deployed on active duty outside the
amount of this exemption and the continental United States, Alaska, or Hawaii
requirements for eligible properties must be in support of military operations designated
specified by general law. The period of time by the legislature divided by the number of
for which this exemption may be granted to a days in that year.
property owner shall be determined by History.—Am. S.J.R.'s 9-E, 15-E, 1980; adopted 1980;
Am.C.S.for S.J.R.'s 318,356, 1988;adopted 1988;Am.S.J.R.
general law. 152, 1992;adopted 1992;Am.H.J.R.969, 1997;adopted 1998;
1 Am. C.S. for S.J.R. 2-D, 2007; adopted 20.08; Ams. proposed
(e) By general law and subject to by Taxation and Budget Reform Commission,Revision Nos. 3
conditions specified therein: and 4, 2008, filed with the Secretary of State April 28, 2008;
(1) Twenty-five thousand dollars of the adopted 2008;Am. H.J.R. 833, 2009; adopted 2010; Am. C.S.
for H.J.R. 193,2016;adopted 2016.
assessed value of property subject to tangible 1
personal property tax shall be exempt from ad Note.—Section 34, Art. XII, State Constitution,provides
in part that "the amendment to subsection (e) of Section 3 of
valorem taxation. Article VII authorizing the legislature,subject to limitations set
(2) The assessed value of solar devices forth in general law, to exempt the assessed value of solar
Or renewable energysource devices subject to devices or renewable energy source devices subject to tangible
personal property tax from ad valorem taxation . . . shall take
tangible personal property tax may be exempt effect on January 1, 2018, and shall expire on December 31,
from ad valorem taxation, subject to 2037.Upon expiration,this section shall be repealed and the text
of subsection (e) of Section 3 of Article VII . . . shall revert
limitations provided by general law. to that in existence on December 31, 2017, except that any
2(f) There shall be granted an ad valorem amendments to such text otherwise adopted shall be preserved
and continue to operate to the extent that such amendments are
tax exemption for real property dedicated in not dependent upon the portions of text which expire pursuant
to this section."Effective December 31,2037,s. 3(e),Art.VII,
perpetuity for conservation purposes,
State Constitution,will read:
including real property encumbered by (e) By general law and subject to conditions specified
perpetual conservation easements or by other therein, twenty-five thousand dollars of the assessed value of
property subject to tangible personal property tax shall be
perpetual conservation protections, as
exempt from ad valorem taxation.
defined bygeneral law. 2
Note.—This subsection, originally designated (g) by
(g) By general law and subject to the Revision No. 4 of the Taxation and Budget Reform
conditions specified therein, each person who Commission, 2008, was redesignated (f) by the editors to
conform to the redesignation of subsections by Revision No. 3
receives a homestead exemption as provided of the Taxation and Budget Reform Commission,2008.
in section 6 of this article; who was a member
of the United States military or military SECTION 4. Taxation; assessments.—
reserves, the United States Coast Guard or its By general law regulations shall be
reserves, or the Florida National Guard; and prescribed which shall secure a just valuation
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of all property for ad valorem taxation, value.
provided: (3) After any change of ownership, as
(a) Agricultural land, land producing provided by general law, homestead property
high water recharge to Florida's aquifers, or shall be assessed at just value as of January 1
land used exclusively for noncommercial of the following year,unless the provisions of
recreational purposes may be classified by paragraph (8) apply. Thereafter, the
general law and assessed solely on the basis homestead shall be assessed as provided in
of character or use. this subsection.
(b) As provided by general law and (4) New homestead property shall be
subject to conditions, limitations, and assessed at just value as of January 1st of the
reasonable definitions specified therein, land year following the establishment of the
used for conservation purposes shall be homestead, unless the provisions of
classified by general law and assessed solely paragraph (8) apply. That assessment shall
on the basis of character or use. only change as provided in this subsection.
(c) Pursuant to general law tangible (5) Changes, additions, reductions, or
personal property held for sale as stock in improvements to homestead property shall be
trade and livestock may be valued for taxation assessed as provided for by general law;
at a specified percentage of its value, may be provided, however, after the adjustment for
classified for tax purposes, or may be any change, addition, reduction, or
exempted from taxation. improvement, the property shall be assessed
(d) All persons entitled to a homestead as provided in this subsection.
exemption under Section 6 of this Article (6) In the event of a termination of
shall have their homestead assessed at just homestead status, the property shall be
value as of January 1 of the year following the assessed as provided by general law.
effective date of this amendment. This (7) The provisions of this amendment
assessment shall change only as provided in are severable. If any of the provisions of this
this subsection. amendment shall be held unconstitutional by
(1) Assessments subject to this any court of competent jurisdiction, the
subsection shall be changed annually on decision of such court shall not affect or
January 1st of each year; but those changes in impair any remaining provisions of this
assessments shall not exceed the lower of the amendment.
following: (8)a. A person who establishes a new
a. Three percent (3%) of the assessment homestead as of January 1 and who has
for the prior year. received a homestead exemption pursuant to
b. The percent change in the Consumer Section 6 of this Article as of January 1 of any
Price Index for all urban consumers, U.S. of the three years immediately preceding the
City Average, all items 1967=100, or establishment of the new homestead is
successor reports for the preceding calendar entitled to have the new homestead assessed
year as initially reported by the United States at less than just value. The assessed value of
Department of Labor, Bureau of Labor the newly established homestead shall be
Statistics. determined as follows:
(2) No assessment shall exceed just 1. If the just value of the new homestead
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is greater than or equal to the just value of the to the jurisdiction adopting the ordinance.
prior homestead as of January 1 of the year in The requirements for eligible properties must
which the prior homestead was abandoned, be specified by general law.
the assessed value of the new homestead shall (f) A county may, in the manner
be the just value of the new homestead minus prescribed by general law, provide for a
an amount equal to the lesser of$500,000 or reduction in the assessed value of homestead
the difference between the just value and the property to the extent of any increase in the
assessed value of the prior homestead as of assessed value of that property which results
January 1 of the year in which the prior from the construction or reconstruction of the
homestead was abandoned. Thereafter, the property for the purpose of providing living
homestead shall be assessed as provided in quarters for one or more natural or adoptive
this subsection. grandparents or parents of the owner of the
2. If the just value of the new homestead property or of the owner's spouse if at least
is less than the just value of the prior one of the grandparents or parents for whom
homestead as of January 1 of the year in the living quarters are provided is 62 years of
which the prior homestead was abandoned, age or older. Such a reduction may not exceed
the assessed value of the new homestead shall the lesser of the following:
be equal to the just value of the new (1) The increase in assessed value
homestead divided by the just value of the resulting from construction or reconstruction
prior homestead and multiplied by the of the property.
assessed value of the prior homestead. (2) Twenty percent of the total assessed
However, if the difference between the just value of the property as improved.
value of the new homestead and the assessed (g) For all levies other than school
value of the new homestead calculated district levies, assessments of residential real
pursuant to this sub-subparagraph is greater property, as defined by general law, which
than $500,000, the assessed value of the new contains nine units or fewer and which is not
homestead shall be increased so that the subject to the assessment limitations set forth
difference between the just value and the in subsections (a) through (d) shall change
assessed value equals $500,000. Thereafter, only as provided in this subsection.
the homestead shall be assessed as provided (1) Assessments subject to this
in this subsection. subsection shall be changed annually on the
b. By general law and subject to date of assessment provided by law; but those
conditions specified therein, the legislature changes in assessments shall not exceed ten
shall provide for application of this paragraph percent (10%) of the assessment for the prior
to property owned by more than one person. year.
(e) The legislature may, by general law, (2) No assessment shall exceed just
for assessment purposes and subject to the value.
provisions of this subsection, allow counties (3) After a change of ownership or
and municipalities to authorize by ordinance control, as defined by general law, including
that historic property may be assessed solely any change of ownership of a legal entity that
on the basis of character or use. Such owns the property, such property shall be
character or use assessment shall apply only assessed at just value as of the next
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assessment date. Thereafter, such property however, after the adjustment for any change,
shall be assessed as provided in this addition, reduction, or improvement, the
subsection. property shall be assessed as provided in this
(4) Changes, additions, reductions, or subsection.
improvements to such property shall be '(i) The legislature, by general law and
assessed as provided for by general law; subject to conditions specified therein, may
however, after the adjustment for any change, prohibit the consideration of the following in
addition, reduction, or improvement, the the determination of the assessed value of real
property shall be assessed as provided in this property:
subsection. (1) Any change or improvement to real
(h) For all levies other than school property used for residential purposes made
district levies, assessments of real property to improve the property's resistance to wind
that is not subject to the assessment damage.
limitations set forth in subsections(a)through (2) The installation of a solar or
(d) and (g) shall change only as provided in renewable energy source device.
this subsection. 2U)
(1) Assessments subject to this
subsection shall be changed annually on the (1) The assessment of the following
date of assessment provided by law; but those working waterfront properties shall be based
changes in assessments shall not exceed ten upon the current use of the property:
percent (10%) of the assessment for the prior a. Land used predominantly for
year. commercial fishing purposes.
(2) No assessment shall exceed just b. Land that is accessible to the public
value. and used for vessel launches into waters that
(3) The legislature must provide that are navigable.
such property shall be assessed at just value c. Marinas and drystacks that are open to
as of the next assessment date after a the public.
qualifying improvement, as defined by d. Water-dependent marine
manufacturing facilities, commercial fishing
general law, is made to such property.
Thereafter, such property shall be assessed as facilities, and marine vessel construction and
repair facilities and their support activities.
provided in this subsection.
(4) The legislature may provide that (2) The assessment benefit provided by
such property shall be assessed at just value this subsection is subject to conditions and
as of the next assessment date after a change limitations and reasonable definitions as
of ownership or control, as defined by general specified by the legislature by general law.
History.—Am. S.J.R. 12-E, 1980; adopted 1980; Am.
law, including any change of ownership of H.J.R.214, 1987;adopted 1988;Am.by Initiative Petition filed
the legal entity that owns the property. with the Secretary of State August 3, 1992;adopted 1992;Am.
Thereafter, such property shall be assessed as H.J.R.969, 1997;adopted 1998;Am.proposed by Constitution
1� p Y Revision Commission, Revision No. 13, 1998, filed with the
provided in this subsection. Secretary of State May 5, 1998; adopted 1998; Am. C.S. for
(5) Changes, additions, reductions, or Had.J.Rop .te d 3172008;
,2002;adopted 2002;Am.C.S.for S.J.R.2-D,2007;
Ams.Proposed by Taxation and Budget Reform
improvements to such property shall be Commission, Revision Nos. 3, 4, and 6, 2008, filed with the
assessed as provided for by general law; Secretary of State April 28, 2008; adopted 2008; Am. C.S. for
H.J.R. 193,2016;adopted 2016;Am.H.J.R.369,2020;adopted
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2020. condominium, or indirectly by stock
Note.—A. This subsection,originally designated(h)by ownership or membership representing the
Revision No. 3 of the Taxation and Budget Reform , ,
Commission, 2008, was redesignated (i) by the editors to owner s or member s proprietary interest in a
conform to the redesignation of subsections by Revision No. 4 corporation owning a fee or a leasehold
of the Taxation and Budget Reform Commission,2008. initially in excess of ninety-eight years. The
B. Section 34, Art. XII, State Constitution, provides in
part that"the amendment to subsection(i)of Section 4 of Article exemption shall not apply with respect to any
VII authorizing the legislature, by general law, to prohibit the assessment roll until such roll is first
consideration of the installation of a solar device or a renewable
energy source device in determining the assessed value of real determined to be in compliance with the
property for the purpose of ad valorem taxation shall take effect provisions of section 4 by a state agency
on January 1, 2018, and shall expire on December 31, 2037. designated by general law. This exemption is
Upon expiration,this section shall be repealed and the text of .
. . subsection(i)of Section 4 of Article VII shall revert to that repealed on the effective date of any
in existence on December 31, 2017, except that any amendment to this Article which provides for
amendments to such text otherwise adopted shall be preserved
and continue to operate to the extent that such amendments are the assessment of homestead property at less
not dependent upon the portions of text which expire pursuant than just value.
to this section."Effective December 31,2037, s. 4(i),Art. VII, (b) Not more than one exemption shall
State Constitution,will read:
(i) The legislature, by general law and subject to be allowed any individual or family unit or
conditions specified therein, may prohibit the consideration of with respect to any residential unit. No
the following in the determination of the assessed value of real
property used for residential purposes: exemption shall exceed the value of the real
(1) Any change or improvement made for the purpose of estate assessable to the owner or, in case of
improving the property's resistance to wind damage. ownership through stock or membership in a
(2) The installation of a renewable energy source device.
2 corporation,the value of the proportion which
Note.—This subsection, originally designated (h) by
Revision No. 6 of the Taxation and Budget Reform the interest in the corporation bears to the
Commission, 2008, was redesignated (j) by the editors to assessed value of the property.
conform to the redesignation of subsections by Revision No.4
of the Taxation and Budget Reform Commission,2008,and the (c) By general law and subject to
creation of a new (h) by Revision No. 3 of the Taxation and conditions specified therein, the Legislature
Budget Reform Commission,2008. may provide to renters, who are permanent
residents, ad valorem tax relief on all ad
SECTION 6. Homestead exemptions.— valorem tax levies. Such ad valorem tax relief
(a) Every person who has the legal or shall be in the form and amount established
equitable title to real estate and maintains by general law.
thereon the permanent residence of the 1
owner, or another legally or naturally (d) The legislature may,by general law,
dependent upon the owner, shall be exempt allow counties or municipalities, for the
from taxation thereon, except assessments for purpose of their respective tax levies and
special benefits, up to the assessed valuation subject to the provisions of general law, to
of twenty-five thousand dollars and, for all grant either or both of the following
levies other than school district levies, on the additional homestead tax exemptions:
assessed valuation greater than fifty thousand (1) An exemption not exceeding fifty
thousand dollars to a person who has the legal
dollars and up to seventy-five thousand
dollars, upon establishment of right thereto in or equitable title to real estate and maintains
the manner prescribed by law. The real estate thereon the permanent residence of the
may be held by legal or equitable title, by the owner, who has attained age sixty-five, and
whose household income, as defined
entireties, jointly, in common, as a by
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general law, does not exceed twenty thousand a copy of the veteran's honorable discharge.
dollars; or If the property appraiser denies the request for
(2) An exemption equal to the assessed a discount, the appraiser must notify the
value of the property to a person who has the applicant in writing of the reasons for the
legal or equitable title to real estate with a just denial, and the veteran may reapply. The
value less than two hundred and fifty Legislature may, by general law, waive the
thousand dollars, as determined in the first tax annual application requirement in subsequent
year that the owner applies and is eligible for years.
the exemption, and who has maintained (2) If a veteran who receives the
thereon the permanent residence of the owner discount described in paragraph (1)
for not less than twenty-five years, who has predeceases his or her spouse, and if,upon the
attained age sixty-five, and whose household death of the veteran, the surviving spouse
income does not exceed the income limitation holds the legal or beneficial title to the
prescribed in paragraph (1). homestead property and permanently resides
The general law must allow counties and thereon, the discount carries over to the
municipalities to grant these additional surviving spouse until he or she remarries or
exemptions, within the limits prescribed in sells or otherwise disposes of the homestead
this subsection, by ordinance adopted in the property. If the surviving spouse sells or
manner prescribed by general law, and must otherwise disposes of the property, a discount
provide for the periodic adjustment of the not to exceed the dollar amount granted from
income limitation prescribed in this the most recent ad valorem tax roll may be
subsection for changes in the cost of living. transferred to the surviving spouse's new
(e)(1) Each veteran who is age 65 or homestead property, if used as his or her
older who is partially or totally permanently permanent residence and he or she has not
disabled shall receive a discount from the remarried.
amount of the ad valorem tax otherwise owed (3) This subsection is self-executing and
on homestead property the veteran owns and does not require implementing legislation.
resides in if the disability was combat related (f) By general law and subject to
and the veteran was honorably discharged conditions and limitations specified therein,
upon separation from military service. The the Legislature may provide ad valorem tax
discount shall be in a percentage equal to the relief equal to the total amount or a portion of
percentage of the veteran's permanent, the ad valorem tax otherwise owed on
service-connected disability as determined by homestead property to:
the United States Department of Veterans (1) The surviving spouse of a veteran
Affairs. To qualify for the discount granted who died from service-connected causes
by this paragraph, an applicant must submit while on active duty as a member of the
to the county property appraiser, by March 1, United States Armed Forces.
an official letter from the United States (2) The surviving spouse of a first
Department of Veterans Affairs stating the responder who died in the line of duty.
percentage of the veteran's service-connected (3) A first responder who is totally and
disability and such evidence that reasonably permanently disabled as a result of an injury
identifies the disability as combat related and or injuries sustained in the line of duty.
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Causal connection between a disability and performance of duty required by employment
service in the line of duty shall not be as a first responder.
presumed but must be determined as provided
History.—Am. S.J.R. 1-B, 1979; adopted 1980; Am.
by general law. For purposes of this S.J.R. 4-E, 1980; adopted 1980; Am. H.J.R. 3151, 1998;
paragraph, the term "disability" does not adopted 1998; Am. proposed by Constitution Revision
Commission,Revision No. 13, 1998,filed with the Secretary of
include a chronic condition or chronic
State May 5, 1998; adopted 1998; Am. H.J.R. 353, 2006;
disease, unless the injury sustained in the line adopted 2006; Am. H.J.R. 631, 2006; adopted 2006; Am. C.S.
of duty was the sole cause of the chronic 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.
condition or chronic disease. 169, 2012; adopted 2012; Am. C.S. for H.J.R. 275, 2016;
As used in this subsection and as further adopted 2016; Am. C.S. for H.J.R. 1009, 2016; adopted 2016;
defined by general law, the term "first Am.H.J.R. 877,2020;adopted 2020.
1Note.—Section 36, Art. XII, State Constitution,
responder" means a law enforcement officer, provides in part that"the amendment to Section 6 of Article VII
a correctional officer, a firefighter, an revising the just value determination for the additional ad
valorem tax exemption for persons age sixty-five or older shall
emergency medical technician, or a take effect January 1, 2017, . . . and shall operate
paramedic, and the term "in the line of duty" retroactively to January 1, 2013, for any person who received
means arising out of and in the actual the exemption under paragraph(2)of Section 6(d)of Article VII
before January 1,2017."
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solely on the basis of character or use or at a specified
percentage of its value under Art. VII of the State
FLORIDA STATUTES Constitution.
(3) "County property appraiser"means the county
TITLE XIV TAXATION AND officer charged with determining the value of all
FINANCE property within the county, with maintaining certain
records connected therewith, and with determining the
CHAPTER 192 TAXATION: tax on taxable property after taxes have been levied. He
or she shall also be referred to in these statutes as the
GENERAL PROVISIONS "property appraiser"or"appraiser."
(4) "County tax collector" means the county
192.001 Definitions. officer charged with the collection of ad valorem taxes
192.0105 Taxpayer rights. levied by the county, the school board, any special
192.011 All property to be assessed. taxing districts within the county,and all municipalities
192.032 Situs of property for assessment within the county.
purposes. (5) "Department," unless otherwise designated,
192.037 Fee timeshare real property; taxes and means the Department of Revenue.
assessments; escrow. (6) "Extend on the tax roll" means the arithmetic
192.042 Date of assessment. computation whereby the millage is converted to a
192.047 Date of filing. decimal number representing one one-thousandth of a
192.048 Electronic transmission. dollar and then multiplied by the taxable value of the
192.053 Lien for unpaid taxes. property to determine the tax on such property.
192.071 Administration of oaths. (7) "Governing body" means any board,
192.091 Commissions of property appraisers and commission, council, or individual acting as the
tax collectors. executive head of a unit of local government.
192.102 Payment of property appraisers' and (8) "Homestead" means that property described
collectors' commissions. in s. 6(a), Art. VII of the State Constitution.
192.105 Unlawful disclosure of federal tax (9) "Levy" means the imposition of a tax, stated
information; penalty. in terms of"millage," against all appropriately located
192.115 Performance review panel. property by a governmental body authorized by law to
192.123 Notification of veteran's guardian. impose ad valorem taxes.
(10) "Mill" means one one-thousandth of a
192.001 Definitions.— United States dollar. "Millage" may apply to a single
All definitions set out in chapters 1 and 200 that levy of taxes or to the cumulative of all levies.
are applicable to this chapter are included herein. In (11) "Personal property," for the purposes of ad
addition,the following definitions shall apply in the valorem taxation, shall be divided into four categories
imposition of ad valorem taxes: as follows:
(1) "Ad valorem tax"means a tax based upon (a) "Household goods" means wearing apparel,
the assessed value of property. The term "property furniture, appliances, and other items ordinarily found
tax"may be used interchangeably with the term"ad in the home and used for the comfort of the owner and
valorem tax." his or her family. Household goods are not held for
(2) "Assessed value of property" means an commercial purposes or resale.
annual determination of: (b) "Intangible personal property" means money,
(a) The just or fair market value of an item or all evidences of debt owed to the taxpayer,all evidences
property; of ownership in a corporation or other business
(b) The value of property as limited by Art. organization having multiple owners, and all other
VII of the State Constitution; or forms of property where value is based upon that which
(c) The value of property in a classified use or the property represents rather than its own intrinsic
at a fractional value if the property is assessed value.
(c)1. "Inventory" means only those chattels
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consisting of items commonly referred to as goods, fixtures, and all other improvements to land. The terms
wares, and merchandise (as well as inventory) "land," "real estate," "realty," and "real property" may
which are held for sale or lease to customers in the be used interchangeably.
ordinary course of business. Supplies and raw (13) "Taxpayer" means the person or other legal
materials shall be considered to be inventory only entity in whose name property is assessed, including an
to the extent that they are acquired for sale or lease agent of a timeshare period titleholder.
to customers in the ordinary course of business or (14) "Fee timeshare real property"means the land
will physically become a part of merchandise and buildings and other improvements to land that are
intended for sale or lease to customers in the subject to timeshare interests which are sold as a fee
ordinary course of business. Partially finished interest in real property.
products which when completed will be held for (15) "Timeshare period titleholder" means the
sale or lease to customers in the ordinary course of purchaser of a timeshare period sold as a fee interest in
business shall be deemed items of inventory. All real property, whether organized under chapter 718 or
livestock shall be considered inventory. Items of chapter 721.
inventory held for lease to customers in the ordinary (16) "Taxable value"means the assessed value of
course of business, rather than for sale, shall be property minus the amount of any applicable exemption
deemed inventory only prior to the initial lease of provided under s. 3 or s. 6, Art. VII of the State
such items. For the purposes of this section, fuels Constitution and chapter 196.
used in the production of electricity shall be (17) "Floating structure" means a floating barge-
considered inventory. like entity, with or without accommodations built
2. "Inventory" also means construction and thereon, which is not primarily used as a means of
agricultural equipment weighing 1,000 pounds or transportation on water but which serves purposes or
more that is returned to a dealership under a rent- provides services typically associated with a structure
to-purchase option and held for sale to customers in or other improvement to real property. The term
the ordinary course of business. This subparagraph "floating structure" includes, but is not limited to, each
may not be considered in determining whether entity used as a residence, place of business, office,
property that is not construction and agricultural hotel or motel,restaurant or lounge,clubhouse,meeting
equipment weighing 1,000 pounds or more that is facility, storage or parking facility, mining platform,
returned under a rent-to-purchase option is dredge,dragline,or similar facility or entity represented
inventory under subparagraph 1. as such.Floating structures are expressly excluded from
(d) "Tangible personal property" means all the definition of the term"vessel"provided in s.327.02.
goods,chattels,and other articles of value(but does Incidental movement upon water shall not, in and of
not include the vehicular items enumerated in s. itself,preclude an entity from classification as a floating
1(b), Art. VII of the State Constitution and structure.A floating structure is expressly included as a
elsewhere defined) capable of manual possession type of tangible personal property.
and whose chief value is intrinsic to the article (18) "Complete submission of the rolls"includes,
itself. "Construction work in progress" consists of but is not limited to, accurate tabular summaries of
those items of tangible personal property valuations as prescribed by department rule; an
commonly known as fixtures, machinery, and electronic copy of the real property assessment roll
equipment when in the process of being installed in including for each parcel total value of improvements,
new or expanded improvements to real property land value,the recorded selling prices, other ownership
and whose value is materially enhanced upon transfer data required for an assessment roll under s.
connection or use with a preexisting, taxable, 193.114, the value of any improvement made to the
operational system or facility. Construction work in parcel in the 12 months preceding the valuation date,
progress shall be deemed substantially completed the type and amount of any exemption granted, and
when connected with the preexisting, taxable, such other information as may be required by
operational system or facility. Inventory and department rule; an accurate tabular summary by
household goods are expressly excluded from this property class of any adjustments made to recorded
definition. selling prices or fair market value in arriving at assessed
(12) "Real property" means land, buildings, value, as prescribed by department rule; an electronic
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copy of the tangible personal property assessment during tax levy, assessment, collection, and
roll, including for each entry a unique account enforcement processes administered under the revenue
number and such other information as may be laws of this state. The Taxpayer's Bill of Rights
required by department rule; and an accurate compiles, in one document, brief but comprehensive
tabular summary of per-acre land valuations used statements that summarize the rights and obligations of
for each class of agricultural property in preparing the property appraisers, tax collectors, clerks of the
the assessment roll, as prescribed by department court, local governing boards, the Department of
rule. Revenue, and taxpayers. Additional rights afforded to
(19) "Computer software" means any payors of taxes and assessments imposed under the
information, program, or routine, or any set of one revenue laws of this state are provided in s. 213.015.
or more programs, routines, or collections of The rights afforded taxpayers to assure that their
information used or intended for use to convey privacy and property are safeguarded and protected
information or to cause one or more computers or during tax levy, assessment, and collection are
pieces of computer-related peripheral equipment, available only insofar as they are implemented in other
or any combination thereof,to perform a task or set parts of the Florida Statutes or rules of the Department
of tasks. Without limiting the generality of the of Revenue. The rights so guaranteed to state taxpayers
definition provided in this subsection, the term in the Florida Statutes and the departmental rules
includes operating and applications programs and include:
all related documentation. Computer software does (1) THE RIGHT TO KNOW.—
not include embedded software that resides (a) The right to be sent a notice of proposed
permanently in the internal memory of a computer property taxes and proposed or adopted non-ad valorem
or computer-related peripheral equipment and that assessments (see ss. 194.011(1), 200.065(2)(b) and (d)
is not removable without terminating the operation and(13)(a), and 200.069). The notice must also inform
of the computer or equipment. Computer software the taxpayer that the final tax bill may contain
constitutes personal property only to the extent of additional non-ad valorem assessments (see s.
the value of the unmounted or uninstalled medium 200.069(9)).
on or in which the information,program, or routine (b) The right to notification of a public hearing on
is stored or transmitted, and, after installation or each taxing authority's tentative budget and proposed
mounting by any person, computer software does millage rate and advertisement of a public hearing to
not increase the value of the computer or computer- finalize the budget and adopt a millage rate (see s.
related peripheral equipment, or any combination 200.065(2)(c) and(d)).
thereof. Notwithstanding any other provision of (c) The right to advertised notice of the amount by
law, this subsection applies to the 1997 and which the tentatively adopted millage rate results in
subsequent tax rolls and to any assessment in an taxes that exceed the previous year's taxes (see s.
administrative or judicial action pending on June 1, 200.065(2)(d) and (3)). The right to notification of a
1997. comparison of the amount of the taxes to be levied from
History.—s. 1, ch. 70-243; s. 1,ch. 77-102; s. 4, ch. 79- the proposed millage rate under the tentative budget
334;s. 56,ch. 80-274;s.2,ch. 81-308;ss.53,63,73,ch. 82- change,compared to the previous year's taxes,and also
226;s. 1,ch.82-388;s. 12,ch.83-204;s. 52,ch. 83-217;s. 1, compared to the taxes that would be levied if no budget
ch. 84-371;s.9,ch.94-241;s.61,ch.94-353;s. 1461,ch.95-
147; s. 1,ch. 97-294; s. 2, ch. 98-342; s. 31, ch. 2001-60; s. change is made (see ss. 200.065(2)(b) and 200.069(2),
20,ch.2010-5;s. 1,ch.2012-193;s.2,ch.2017-36. (3), (4), and(8)).
(d) The right that the adopted millage rate will not
Note.—Consolidation of provisions of former exceed the tentatively adopted millage rate. If the
ss. 192.031, 192.041, 192.052, 192.064. tentative rate exceeds the proposed rate, each taxpayer
shall be mailed notice comparing his or her taxes under
192.0105 Taxpayer rights.—There is the tentatively adopted millage rate to the taxes under
created a Florida Taxpayer's Bill of Rights for the previously proposed rate, before a hearing to
property taxes and assessments to guarantee that the finalize the budget and adopt millage (see s.
rights,privacy,and property of the taxpayers of this 200.065(2)(d)).
state are adequately safeguarded and protected (e) The right to be sent notice by first-class mail
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of a non-ad valorem assessment hearing at least 20 and 197.522(1)(a) and (2)).
days before the hearing with pertinent information, (k) The right to have certain taxes and special
including the total amount to be levied against each assessments levied by special districts individually
parcel. All affected property owners have the right stated on the "Notice of Proposed Property Taxes and
to appear at the hearing and to file written Proposed or Adopted Non-Ad Valorem Assessments"
objections with the local governing board (see s. (see s. 200.069).
197.3632(4)(b) and(c) and(10)(b)2.b.).
(f) The right of an exemption recipient to be Notwithstanding the right to information contained in
sent a renewal application for that exemption, the this subsection, under s. 197.122 property owners are
right to a receipt for homestead exemption claim held to know that property taxes are due and payable
when filed, and the right to notice of denial of the annually and are charged with a duty to ascertain the
exemption (see ss. 196.011(6), 196.131(1), amount of current and delinquent taxes and obtain the
196.151, and 196.193(1)(c) and(5)). necessary information from the applicable
(g) The right, on property determined not to governmental officials.
have been entitled to homestead exemption in a (2) THE RIGHT TO DUE PROCESS.—
prior year, to notice of intent from the property (a) The right to an informal conference with the
appraiser to record notice of tax lien and the right property appraiser to present facts the taxpayer
to pay tax, penalty, and interest before a tax lien is considers to support changing the assessment and to
recorded for any prior year(see s. 196.161(1)(b)). have the property appraiser present facts supportive of
(h) The right to be informed during the tax the assessment upon proper request of any taxpayer
collection process, including: notice of tax due; who objects to the assessment placed on his or her
notice of back taxes; notice of late taxes and property(see s. 194.011(2)).
assessments and consequences of nonpayment; (b) The right to petition the value adjustment
opportunity to pay estimated taxes and non-ad board over objections to assessments, denial of
valorem assessments when the tax roll will not be exemption, denial of agricultural classification, denial
certified in time; notice when interest begins to of historic classification, denial of high-water recharge
accrue on delinquent provisional taxes; notice of classification, disapproval of tax deferral, and any
the right to prepay estimated taxes by installment;a penalties on deferred taxes imposed for incorrect
statement of the taxpayer's estimated tax liability information willfully filed. Payment of estimated taxes
for use in making installment payments; and notice does not preclude the right of the taxpayer to challenge
of right to defer taxes and non-ad valorem his or her assessment (see ss. 194.011(3), 196.011(6)
assessments on homestead property (see ss. and(9)(a), 196.151, 196.193(1)(c) and(5), 193.461(2),
197.322(3), 197.3635, 197.343, 197.363(2)(c), 193.503(7), 193.625(2), 197.2425, 197.301(2), and
197.222(3) and (5), 197.2301(3), 197.3632(8)(a), 197.2301(11)).
193.1145(10)(a), and 197.254(1)). (c) The right to file a petition for exemption or
(i) The right to an advertisement in a agricultural classification with the value adjustment
newspaper listing names of taxpayers who are board when an application deadline is missed, upon
delinquent in paying tangible personal property demonstration of particular extenuating circumstances
taxes, with amounts due, and giving notice that for filing late(see ss. 193.461(3)(a)and 196.011(1),(7),
interest is accruing at 18 percent and that, unless (8), and(9)(e)).
taxes are paid, warrants will be issued, prior to (d) The right to prior notice of the value
petition made with the circuit court for an order to adjustment board's hearing date,the right to the hearing
seize and sell property(see s. 197.402(2)). at the scheduled time, and the right to have the hearing
(j) The right to be sent a notice when a rescheduled if the hearing is not commenced within a
petition has been filed with the court for an order to reasonable time, not to exceed 2 hours, after the
seize and sell property and the right to be mailed scheduled time (see s. 194.032(2)).
notice,and to be served notice by the sheriff,before (e) The right to notice of date of certification of
the date of sale, that application for tax deed has tax rolls and receipt of property record card if requested
been made and property will be sold unless back (see ss. 193.122(2) and(3) and 194.032(2)).
taxes are paid (see ss. 197.413(5), 197.502(4)(a),
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(f) The right, in value adjustment board 194.192(2)).
proceedings, to have all evidence presented and (d) The right to a refund when overpayment of
considered at a public hearing at the scheduled taxes has been made under specified circumstances(see
time, to be represented by a person specified in s. ss. 193.1145(8)(e) and 197.182(1)).
194.034(1)(a), (b), or (c), to have witnesses sworn (e) The right to an extension to file a tangible
and cross-examined, and to examine property personal property tax return upon making proper and
appraisers or evaluators employed by the board timely request(see s. 193.063).
who present testimony (see ss. 194.034(1)(d) and (f) The right to redeem real property and redeem
(4), and 194.035(2)). tax certificates at any time before full payment for a tax
(g) The right to be sent a timely written deed is made to the clerk of the court, including
decision by the value adjustment board containing documentary stamps and recording fees, and the right
findings of fact and conclusions of law and reasons to have tax certificates canceled if sold where taxes had
for upholding or overturning the determination of been paid or if other error makes it void or correctable.
the property appraiser, and the right to advertised Property owners have the right to be free from contact
notice of all board actions, including appropriate by a certificateholder for 2 years after April 1 of the
narrative and column descriptions, in brief and year the tax certificate is issued(see ss. 197.432(13)and
nontechnical language (see ss. 194.034(2) and (14), 197.442(1), 197.443, and 197.472(1) and(6)).
194.037(3)). (g) The right of the taxpayer, property appraiser,
(h) The right at a public hearing on non-ad tax collector, or the department, as the prevailing party
valorem assessments or municipal special in a judicial or administrative action brought or
assessments to provide written objections and to maintained without the support of justiciable issues of
provide testimony to the local governing board(see fact or law, to recover all costs of the administrative or
ss. 197.3632(4)(c) and 170.08). judicial action, including reasonable attorney's fees,
(i) The right to bring action in circuit court to and of the department and the taxpayer to settle such
contest a tax assessment or appeal value adjustment claims through negotiations (see ss. 57.105 and
board decisions to disapprove exemption or deny 57.111).
tax deferral(see ss. 194.036(1)(c)and(2), 194.171, (4) THE RIGHT TO CONFIDENTIALITY.-
196.151, and 197.2425). (a) The right to have information kept
(3) THE RIGHT TO REDRESS.— confidential, including federal tax information, ad
(a) The right to discounts for early payment valorem tax returns, social security numbers, all
on all taxes and non-ad valorem assessments financial records produced by the taxpayer, Form DR-
collected by the tax collector, except for partial 219 returns for documentary stamp tax information,and
payments as defined in s. 197.374, the right to pay sworn statements of gross income, copies of federal
installment payments with discounts, and the right income tax returns for the prior year,wage and earnings
to pay delinquent personal property taxes under a statements (W-2 forms), and other documents (see ss.
payment program when implemented by the county 192.105, 193.074, 193.114(5), 195.027(3) and (6), and
tax collector (see ss. 197.162, 197.3632(8) and 196.101(4)(c)).
(10)(b)3., 197.222(1), and 197.4155). (b) The right to limiting access to a taxpayer's
(b) The right,upon filing a challenge in circuit records by a property appraiser, the Department of
court and paying taxes admitted in good faith to be Revenue, and the Auditor General only to those
owing,to be issued a receipt and have suspended all instances in which it is determined that such records are
procedures for the collection of taxes until the final necessary to determine either the classification or the
disposition of the action(see s. 194.171(3)). value of taxable nonhomestead property (see s.
(c) The right to have penalties reduced or 195.027(3)).
waived upon a showing of good cause when a History.—ss. 11, 15, ch. 2000-312; s. 7, ch. 2001-137; s. 1,
return is not intentionally filed late, and the right to ch. 2002-18; s. 2, ch. 2003-34; s. 13, ch. 2004-5; s. 3, ch. 2006
pay interest at a reduced rate if the court finds that 312;s.34,ch.2008 4;s.6,ch.2009-157;s.2,ch.2009 165;s.21,
ch.2010-5;s. 53,ch.2011-151;s.2,ch.2012-193;s. 1,ch.2016-
the amount of tax owed by the taxpayer is greater 128;s.47,ch.2021-31.
than the amount the taxpayer has in good faith
admitted and paid (see ss. 193.072(4) and 192.011 All property to be assessed.—The
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property appraiser shall assess all property located January 1, but present in another county of this state at
within the county, except inventory, whether such any time during the preceding year, shall be assessed in
property is taxable, wholly or partially exempt, or the county and taxing jurisdiction where it was
subject to classification reflecting a value less than habitually located or typically present. All tangible
its just value at its present highest and best use. personal property which is removed from one county in
Extension on the tax rolls shall be made according this state to another county after January 1 of any year
to regulation promulgated by the department in shall be subject to taxation for that year in the county
order properly to reflect the general law. Streets, where located on January 1; except that this subsection
roads, and highways which have been dedicated to does not apply to tangible personal property located in
or otherwise acquired by a municipality, a county, a county on January 1 on a temporary or transitory basis
or a state agency may be assessed,but need not be. if such property is included in the tax return being filed
History.—s. 1, ch. 4322, 1895; GS 428; s. 1, ch. 5596, in the county in this state where such tangible personal
1907;RGS 694;CGL 893;ss. 1,2,ch.69-55;s.2,ch.70 243, property is habitually located or typically present.
s. 1,ch.77-102;s.3,ch.81-308;s.966,ch.95-147. (b) For purposes of this subsection, an item of
Note.—Former s. 192.01.
tangible personal property is "habitually located or
192.032 Situs of property for assessment typically present" in the county where it is generally
purposes.—All property shall be assessed kept for use or storage or where it is consistently
according to its situs as follows: returned for use or storage. For purposes of this
(1) Real property, in that county in which it is subsection, an item of tangible personal property is
located and in that taxing jurisdiction in which it located in a county on a"temporary or transitory basis"
may be located. if it is located in that county for a short duration or
(2) All tangible personal property which is limited utilization with an intention to remove it to
not immune under the state or federal constitutions another county where it is usually used or stored.
from ad valorem taxation, in that county and taxing (4)(a) Personal property manufactured or
jurisdiction in which it is physically present on produced outside this state and brought into this state
January 1 of each year unless such property has only for transshipment out of the United States, or
been physically present in another county of this manufactured or produced outside the United States
state at any time during the preceding 12-month and brought into this state for transshipment out of this
period, in which case the provisions of subsection state, for sale in the ordinary course of trade or business
(3) apply. Additionally, tangible personal property is considered goods-in-transit and shall not be deemed
brought into the state after January 1 and before to have acquired a taxable situs within a county even
April 1 of any year shall be taxable for that year if though the property is temporarily halted or stored
the property appraiser has reason to believe that within the state.
such property will be removed from the state prior (b) The term "goods-in-transit" implies that the
to January 1 of the next succeeding year. However, personal property manufactured or produced outside
tangible personal property physically present in the this state and brought into this state has not been
state on or after January 1 for temporary purposes diverted to domestic use and has not reached its final
only, which property is in the state for 30 days or destination,which may be evidenced by the fact that the
less, shall not be subject to assessment. This individual unit packaging device utilized in the
subsection does not apply to goods in transit as shipping of the specific personal property has not been
described in subsection (4) or supersede the opened except for inspection, storage, or other process
provisions of s. 193.085(4). utilized in the transportation of the personal property.
(3) If more than one county of this state (c) Personal property transshipped into this state
assesses the same tangible personal property in the and subjected in this state to a subsequent
same assessment year, resolution of such manufacturing process or used in this state in the
multicounty dispute shall be governed by the production of other personal property is not goods-in-
following provisions: transit. Breaking in bulk, labeling, packaging,
(a) Tangible personal property which was relabeling, or repacking of such property solely for its
physically present in one county of this state on inspection, storage, or transportation to its final
destination outside the state shall not be considered to
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be a manufacturing process or the production of (2) Fee timeshare real property shall be listed on
other personal property within the meaning of this the assessment rolls as a single entry for each timeshare
subsection. However, such storage shall not exceed development. The assessed value of each timeshare
180 days. development shall be the value of the combined
(5)(a) Notwithstanding the provisions of individual timeshare periods or timeshare estates
subsection (2), personal property used as a marine contained therein.
cargo container in the conduct of foreign or (3) The property appraiser shall annually notify
interstate commerce shall not be deemed to have the managing entity of the proportions to be used in
acquired a taxable situs within a county when the allocating the valuation,taxes, and special assessments
property is temporarily halted or stored within the on timeshare property among the various timeshare
state for a period not exceeding 180 days. periods. Such notice shall be provided on or before the
(b) "Marine cargo container" means a mailing of notices pursuant to s. 194.011. Ad valorem
nondisposable receptacle which is of a permanent taxes and special assessments shall be allocated by the
character, strong enough to be suitable for repeated managing entity based upon the proportions provided
use; which is specifically designed to facilitate the by the property appraiser pursuant to this subsection.
carriage of goods by one or more modes of (4) All rights and privileges afforded property
transport, one of which shall be by ocean vessel, owners by chapter 194 with respect to contesting or
without intermediate reloading; and which is fitted appealing assessments shall apply both to the managing
with devices permitting its ready handling, entity responsible for operating and maintaining the
particularly in the transfer from one transport mode timesharing plan and to each person having a fee
to another. The term "marine cargo container" interest in a timeshare unit or timeshare period.
includes a container when carried on a chassis but (5) The managing entity, as an agent of the
does not include a vehicle or packaging. timeshare period titleholders,shall collect and remit the
(6) Notwithstanding any other provision of taxes and special assessments due on the fee timeshare
this section, tangible personal property used in real property. In allocating taxes, special assessments,
traveling shows such as carnivals, ice shows, or and common expenses to individual timeshare period
circuses shall be deemed to be physically present or titleholders, the managing entity must clearly label the
habitually located or typically present only to the portion of any amounts due which are attributable to ad
extent the value of such property is multiplied by a valorem taxes and special assessments.
fraction, the numerator of which is the number of (6)(a) Funds received by a managing entity or its
days such property is present in Florida during the successors or assigns from timeshare titleholders for ad
taxable year and the denominator of which is the valorem taxes or special assessments shall be placed in
number of days in the taxable year. However, escrow as provided in this section for release as
railroad property of such traveling shows shall be provided herein.
taxable under s. 193.085(4)(b) and not under this (b) If the managing entity is a condominium
section. association subject to the provisions of chapter 718 or a
History.—s.3,ch.70-243;s. 1,ch.77-102;s. 1,ch. 77- cooperative association subject to the provisions of
305; s. 1,ch.78-269;s. 5,ch.79-334; s. 85,ch. 79-400; s. 9, chapter 719, the control of which has been turned over
ch. 81-308; s. 17, ch. 82-208; s. 75,ch. 82-226; s. 1, ch. 88- to owners other than the developer, the escrow account
83;s.4,ch. 2006-312. must be maintained by the association; otherwise, the
Note.—Consolidation of provisions of former ss.
193.022, 193.034, 196.0011. escrow account must be placed with an independent
escrow agent, who shall comply with the provisions of
192.037 Fee timeshare real property; taxes chapter 721 relating to escrow agents.
and assessments; escrow.— (c) The principal of such escrow account shall be
(1) For the purposes of ad valorem taxation paid only to the tax collector of the county in which the
and special assessments, the managing entity timeshare development is located or to his or her
responsible for operating and maintaining fee deputy.
timeshare real property shall be considered the (d) Interest earned upon any sum of money placed
taxpayer as an agent of the timeshare period in escrow under the provisions of this section shall be
titleholder. paid to the managing entity or its successors or assigns
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for the benefit of the owners of timeshare units; property, such "usual and reasonable fees and costs of
however,no interest may be paid unless all taxes on the sale" shall be presumed to be 50 percent of the
the timeshare development have been paid. original purchase price; provided, however, such
(e) On or before May 1 of each year, a presumption shall be rebuttable.
statement of receipts and disbursements of the (12) Subsections (10) and (11) apply to fee and
escrow account must be filed with the Division of non-fee timeshare real property.
Florida Condominiums, Timeshares, and Mobile History.—s. 54,ch. 82-226;s. 28,ch. 83-264;s.204,ch. 85-
Homes of the Department of Business and 342;s. 1,ch. 86-300;s. 15,ch.88 216;s. 12,ch.91-236;s. 10,ch.
94-218;s. 1462,ch.95-147;s. 11,ch.2008-240.
Professional Regulation, which may enforce this
paragraph pursuant to s. 721.26. This statement 192.042 Date of assessment.—All property shall
must appropriately show the amount of principal be assessed according to its just value as follows:
and interest in such account. (1) Real property, on January 1 of each year.
(f) Any managing entity or escrow agent who Improvements or portions not substantially completed
intentionally fails to comply with this subsection on January 1 shall have no value placed thereon.
concerning the establishment of an escrow account, "Substantially completed" shall mean that the
deposits of funds into escrow, and withdrawal improvement or some self-sufficient unit within it can
therefrom is guilty of a felony of the third degree, be used for the purpose for which it was constructed.
punishable as provided in s. 775.082, s. 775.083, or (2) Tangible personal property, on January 1,
s. 775.084. The failure to establish an escrow except construction work in progress shall have no
account or to place funds therein as required in this value placed thereon until substantially completed as
section is prima facie evidence of an intentional defined in s. 192.001(11)(d).
violation of this section. History.—s.4,ch.70-243;s.57,ch.80-274;s.9,ch.81-308;
(7) The tax collector shall accept only full s. 5,ch.2006-312.
payment of the taxes and special assessments due
on the timeshare development. 192.047 Date of filing.—
(8) The managing entity shall have a lien (1) For the purposes of ad valorem tax
pursuant to s. 718.121 or s. 721.16 on the timeshare administration, the date of an official United States
periods for the taxes and special assessments. Postal Service or commercial mail delivery service
(9) All provisions of law relating to postmark on an application for exemption, an
enforcement and collection of delinquent taxes application for special assessment classification, or a
shall be administered with respect to the timeshare return filed by mail is considered the date of filing the
development as a whole and the managing entity as application or return.
an agent of the timeshare period titleholders; if, (2) When the deadline for filing an ad valorem tax
however, an application is made pursuant to s. application or return falls on a Saturday, Sunday, or
197.502, the timeshare period titleholders shall legal holiday, the filing period shall extend through the
receive the protections afforded by chapter 197. next working day immediately following such
(10) In making his or her assessment of Saturday, Sunday, or legal holiday.
timeshare real property,the property appraiser shall History.—s. 1,ch.78-185; s. 1,ch.2013-72.
look first to the resale market.
(11) If there is an inadequate number of 192.048 Electronic transmission.—
resales to provide a basis for arriving at value (1) Subject to subsection (2), the following
conclusions, then the property appraiser shall documents may be transmitted electronically rather
deduct from the original purchase price "usual and than by regular mail:
reasonable fees and costs of the sale."For purposes (a) The notice of proposed property taxes required
of this subsection, "usual and reasonable fees and under s. 200.069.
costs of the sale" for timeshare real property shall (b) The tax exemption renewal application
include all marketing costs, atypical financing required under s. 196.011(6)(a).
costs, and those costs attributable to the right of a (c) The tax exemption renewal application
timeshare unit owner or user to participate in an required under s. 196.011(6)(b).
exchange network of resorts. For timeshare real (d) A notification of an intent to deny a tax
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exemption required under s. 196.011(9)(e). or of any other duties pertaining to the proper
(e) The decision of the value adjustment administration of the duties of the office of property
board required under s. 194.034(2). appraiser, or of the filing of applications for tax
(2) Electronic transmission pursuant to this exemptions as required by law, the property appraisers
section is authorized only under the following or their lawful deputies may administer oaths and attest
conditions, as applicable: same in the same manner and with the same effect as
(a) The recipient consents in writing to other persons authorized by law to administer oaths by
receive the document electronically. the laws of the state.
(b) On the form used to obtain the recipient's History.—s. 9, ch. 17060, 1935; CGL 1936 Supp. 897(10);
written consent,the sender must include a statement ss. 1,2,ch.69-55;s.6,ch.70-243;s. 1,ch.77-102.
in substantially the following form and in a font Note.—Former s. 192.20.
equal to or greater than the font used for the text 192.091 Commissions of property appraisers
requesting the recipient's consent: and tax collectors.—
NOTICE: Under Florida law, e-mail (1)(a) The budget of the property appraiser's
office, as approvedp by the Department of Revenue,
addresses are public records. By consenting
to communicate with this office shall be the basis upon which the several tax authorities
of each county, except municipalities and the district
electronically, your e-mail address will be
released in response to any applicable school board, shall be billed by the property appraiser
public records request. for services rendered. Each such taxing authority shall
(c) Before sending a document electronically, be billed an amount that bears the same proportion to
the sender verifies the recipient's address by the total amount of the budget as its share of ad valorem
taxes bore to the total levied for the preceding year. All
sending an electronic transmission to the recipient
and receiving an affirmative response from the municipal and school district taxes shall be considered
recipient verifying that the recipient's address is as taxes levied by the county for purposes of this
correct. computation.
(d) If a document is returned as undeliverable, (b) Payments shall be made quarterly by each
the sender must send the document by regular mail, such taxing authority. The property appraiser shall
as required by law. notify the various taxing authorities of his or her
(e) Documents sent pursuant to this section estimated budget requirements and billings thereon at
comply with the same timing and form the same time as his or her budget request is submitted
requirements as if the documents were sent by to the Department of Revenue pursuant to s. 195.087
regular mail. and at the time the property appraiser receives final
(f) The sender renews the consent and approval of the budget by the department.
verification requirements every 5 years. (2) The tax collectors of the several counties of
History.—s.2,ch.2013-72; s. 5,ch.2013 192. the state shall be entitled to receive,upon the amount of
all real and tangible personal property taxes and special
192.053 Lien for unpaid taxes.—A lien for assessments collected and remitted, the following
all taxes, penalties, and interest shall attach to any commissions:
property upon which a lien is imposed by law on (a) On the county tax:
the date of assessment and shall continue in full 1. Ten percent on the first $100,000;
force and effect until discharged by payment as 2. Five percent on the next $100,000;
provided in chapter 197 or until barred under 3. Three percent on the balance up to the amount
chapter 95. of taxes collected and remitted on an assessed valuation
History.—s. 3, ch. 4322, 1895; GS 430; s. 3, ch. 5596, of$50 million; and
1907; RGS 696;CGL 896;s. 1,ch. 18297, 1937;ss. 1,2,ch. 4. Two percent on the balance.
69-55;s. 5,ch.70-243;s.30,ch. 74-382. (b) On collections on behalf of each taxing district
Note.—Former ss. 192.04, 192.021.
and special assessment district:
192.071 Administration of oaths.—For the l.a. Three percent on the amount of taxes
purpose of administering the provisions of this law collected and remitted on an assessed valuation of$50
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million; and apply to commissions on drainage district or drainage
b. Two percent on the balance; and subdistrict taxes.
2. Actual costs of collection, not to exceed 2 (6) If any property appraiser or tax collector in the
percent, on the amount of special assessments state is receiving compensation for expenses in
collected and remitted. conducting his or her office or by way of salary
pursuant to any act of the Legislature other than the
For the purposes of this subsection, the general law fixing compensation of property appraisers,
commissions on the amount of taxes collected from such property appraiser or tax collector may file a
the nonvoted school millage, and on the amount of declaration in writing with the board of county
additional taxes that would be collected for school commissioners of his or her county electing to come
districts if the exemptions applicable to homestead under the provisions of this section,and thereupon such
property for school district taxation were the same property appraiser or tax collector shall be paid
as exemptions applicable for all other ad valorem compensation in accordance with the provisions hereof,
taxation, shall be paid by the board of county and shall not be entitled to the benefit of the said special
commissioners. or local act. If such property appraiser or tax collector
(3) In computing the amount of taxes levied does not so elect, he or she shall continue to be paid
on an assessed valuation of $50 million for the such compensation as may now be provided by law for
purposes of this section the valuation of nonexempt such property appraiser or tax collector.
property and the taxes levied thereon shall be taken History.-s.67,ch.4322, 1895;ss. 11, 12,ch.4515, 1897;s.
5,ch. 4885, 1901; GS 594, 595; ss. 63, 64, ch. 5596, 1907; RGS
first. 797,801;CGL 1028, 1033;s. 1,ch. 17876, 1937;CGL 1940 Supp.
(4) The commissions for collecting taxes 1036(14); ss. 1, 1A,ch. 20936, 1941; ss. 1,2,ch. 21918, 1943; s.
assessed for or levied by the state shall be audited, 1,ch.67-558;ss. 1,2,ch.69-55;s. 1,ch.69-300;s.6,ch.70-243;
allowed, and paid by the Chief Financial Officer as s. 1,ch. 70-246;s.8,ch.73-172;s. 1,ch.74-234;s. 1,ch.77-102;
other warrants are paid; and commissions for s. 7,ch. 79-332;s. 8,ch. 81-284; s. 53,ch. 83 217; s.218,ch. 85
342; s. 1, ch. 91-295; s. 967,ch. 95-147; s. 2, ch. 96-397; s. 172,
collecting the county taxes shall be audited and paid ch.2003-261;s.6,ch.2006-312.
by the boards of county commissioners of the Note.-Former s. 193.65.
several counties of this state. The commissions for
collecting all special school district taxes shall be 192.102 Payment of property appraisers' and
audited by the school board of each respective collectors' commissions.-
district and taken out of the funds of the respective (1) The board of county commissioners and
special school district under its control and allowed school board of each county shall advance and pay to
and paid to the tax collectors for collecting such the county tax collector of each such county, at the first
taxes; and the commissions for collecting all other meeting of such board each month from October
district taxes, whether special or not, shall be through July of each year, on demand of the county tax
audited and paid by the governing board or collector, an amount equal to one-twelfth of the
commission having charge of the financial commissions on the county taxes levied on the county
obligations of such district. All commissions for tax roll for the preceding year and one-twelfth of the
collecting special tax district taxes shall be paid at commissions on county occupational and beverage
the time and in the manner now,or as may hereafter licenses paid to the tax collector in the preceding fiscal
be, provided for the payment of the commissions year. To demand the first advance under this section,
for the collection of county taxes. All amounts paid each tax collector shall submit to the board of county
as compensation to any tax collector under the commissioners a statement showing the calculation of
provisions of this or any other law shall be a part of the commissions on which the amount of each advance
the general income or compensation of such officer is to be based.
for the year in which received, and nothing (2) On or before November 1 of each year, each
contained in this section shall be held or construed tax collector who has received advances under the
to affect or increase the maximum salary as now provisions of this section shall make an accounting to
provided by law for any such officer. the board of county commissioners and the school
(5) The provisions of this section shall not board, and any adjustments necessary shall be made so
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that the total advances and commissions paid by the History.—s. 1, ch. 78-160; s. 20, ch. 88-119; s. 37, ch. 90-
board of county commissioners and the school 360;s.232,ch.91 224;s.48,ch.96-406.
board shall be the amount of commissions earned. 192.115 Performance review panel.If there
At no time within the year shall there be paid by the occurs within any 4-year period the final disapproval of
board of county commissioners and the school all or any part of a county roll pursuant to s. 193.1142
board more than the total advances due to that date for 2 separate years,the Governor shall appoint a three-
or the commissions earned to that date, whichever member performance review panel. Such panel shall
is the greater. Nothing contained herein shall be investigate the circumstances surrounding the
construed to abrogate any law providing a salary for disapprovals and the general performance of the
the tax collector or require the tax collector to property appraiser. If the panel finds unsatisfactory
accept the benefits of this section. performance, the property appraiser shall be ineligible
(3) The Chief Financial Officer shall issue to for the designation and special qualification salary
each of the county property appraisers and provided in s. 145.10(2). Within not less than 12
collectors of taxes, on the first Monday of January, months, the property appraiser may requalify therefor,
April,July,and October, on demand of such county provided he or she successfully recompletes the courses
property appraisers and collectors of taxes after and examinations applicable to new candidates.
approval by the Department of Revenue, and shall History.—s. 22, ch. 80-274; s. 6, ch. 82-208; ss. 20, 80, ch.
pay, his or her warrant for an amount equal to one- 82-226;s. 969,ch.95-147.
fourth of four-fifths of the total amount of
commissions received by such county property 192.123 Notification of veteran's guardian.—
appraisers and collectors of taxes or their Upon the receipt of a copy of letters of guardianship
predecessors in office from the state during and for issued pursuant to s. 744.638, the property appraiser
the preceding year, and the balance of the and tax collector shall provide the guardian with every
commissions earned by such county property notice required under chapters 192-197 which would
appraiser and collector of taxes, respectively, otherwise be provided the ward.
during each year, over and above the amount of History.—s.20,ch.84-62.
such installment payments herein provided for,
shall be payable when a report of errors and double
assessments is approved by the county
commissioners and a copy thereof filed with the
Department of Revenue.
History.—s.7,ch.70-243;s.22,ch.73-172;s. 1,ch.74-
234; s. 1, ch. 77-102; s. 968, ch. 95-147; s. 3, ch. 96-397; s.
173,ch.2003-261.
Note.—Consolidation of provisions of former ss.
192.101, 192.114, 192.122.
192.105 Unlawful disclosure of federal tax
information; penalty.—
(1) It is unlawful for any person to divulge or
make known federal tax information obtained
pursuant to 26 U.S.C. s. 6103, except in accordance
with a proper judicial order or as otherwise
provided by law for use in the administration of the
tax laws of this state, and such information is
confidential and exempt from the provisions of s.
119.07(1).
(2) Any person who violates the provisions of
this section is guilty of a misdemeanor of the first
degree, punishable as provided in s. 775.082 or s.
775.083.
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FLORIDA STATUTES 193.102 Lands subject to tax sale certificates;
assessments; taxes not extended.
CHAPTER 193 193.114 Preparation of assessment rolls.
ASSESSMENTS 193.1142 Approval of assessment rolls.
193.1145 Interim assessment rolls.
PART I GENERAL PROVISIONS (ss. 193.1147 Performance review panel.
193.011-193.1557) 193.116 Municipal assessment rolls.
PART II SPECIAL CLASSES OF 193.122 Certificates of value adjustment board
PROPERTY (ss. 193.441-193.703) and property appraiser;extensions on the
assessment rolls.
PART I 193.132 Prior assessments validated.
GENERAL PROVISIONS 193.133 Effect of mortgage fraud on property
assessments.
193.011 Factors to consider in deriving just 193.155 Homestead assessments.
valuation. 193.1551 Assessment of certain homestead
193.015 Additional specific factor; effect of property damaged in 2004 named
issuance or denial of permit to dredge, storms.
fill, or construct in state waters to their 193.1554 Assessment of nonhomestead residential
landward extent. property.
193.016 Property appraiser's assessment; effect 193.1555 Assessment of certain residential and
of determinations by value adjustment nonresidential real property.
board. 193.1556 Notice of change of ownership or control
193.017 Low-income housing tax credit. required.
193.018 Land owned by a community land trust 193.1557 Assessment of certain property
used to provide affordable housing; damaged or destroyed by Hurricane
assessment; structural improvements, Michael.
condominium parcels, and cooperative
parcels. 193.011 Factors to consider in deriving just
193.023 Duties of the property appraiser in valuation.—In arriving at just valuation as required
making assessments. under s. 4, Art. VII of the State Constitution, the
193.0235 Ad valorem taxes and non-ad valorem property appraiser shall take into consideration the
assessments against subdivision following factors:
property. (1) The present cash value of the property,
193.0237 Assessment of multiple parcel buildings. which is the amount a willing purchaser would pay
193.024 Deputy property appraisers. a willing seller, exclusive of reasonable fees and
193.052 Preparation and serving of returns. costs of purchase, in cash or the immediate
193.062 Dates for filing returns. equivalent thereof in a transaction at arm's length;
193.063 Extension of date for filing tangible (2) The highest and best use to which the
personal property tax returns. property can be expected to be put in the immediate
193.072 Penalties for improper or late filing of future and the present use of the property,taking into
returns and for failure to file returns. consideration the legally permissible use of the
193.073 Erroneous returns; estimate of property, including any applicable judicial
assessment when no return filed. limitation, local or state land use regulation, or
193.074 Confidentiality of returns. historic preservation ordinance, and any zoning
193.075 Mobile homes and recreational vehicles. changes, concurrency requirements, and permits
193.077 Notice of new, rebuilt, or expanded necessary to achieve the highest and best use, and
property. considering any moratorium imposed by executive
193.085 Listing all property. order, law, ordinance, regulation, resolution, or
193.092 Assessment of property for back taxes. proclamation adopted by any governmental body or
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agency or the Governor when the moratorium or and any limitation that the issuance or denial may
judicial limitation prohibits or restricts the impose on the highest and best use of the property
development or improvement of property as to its landward extent.
otherwise authorized by applicable law. The (2) The Department of Environmental
applicable governmental body or agency or the Protection shall provide the property appraiser of
Governor shall notify the property appraiser in each county in which such property is situated a
writing of any executive order, ordinance, copy of any final agency action relating to an
regulation, resolution, or proclamation it adopts application for such a permit.
imposing any such limitation, regulation, or (3) The provisions of subsection (1) do not
moratorium; apply if:
(3) The location of said property; (a) The property owner had no reasonable
(4) The quantity or size of said property; basis for expecting approval of the application for
(5) The cost of said property and the present permit; or
replacement value of any improvements thereon; (b) The application for permit was denied
(6) The condition of said property; because of an incomplete filing, failure to meet an
(7) The income from said property; and applicable deadline, or failure to comply with
(8) The net proceeds of the sale of the administrative or procedural requirements.
property,as received by the seller,after deduction of History.—s. 3,ch.84-79;s.42,ch.94-356.
all of the usual and reasonable fees and costs of the `Note.—Repealed by s. 14,ch.94-122.
sale, including the costs and expenses of financing, 193.016 Property appraiser's assessment;
and allowance for unconventional or atypical terms effect of determinations by value adjustment
of financing arrangements. When the net proceeds ,
of the sale of any property are utilized, directly or board.—If the property appraiser s assessment of
indirectly, in the determination of just valuation of the same items of tangible personal property in the
realty of the sold parcel or any other parcel under the Previous year was adjusted by the value adjustment
provisions of this section,the property appraiser, for board and the decision of the board to reduce the
the purposes of such determination, shall exclude assessment was not successfully appealed by the
any portion of such net proceeds attributable to property appraiser, the property appraiser shall
payments for household furnishings or other items consider the reduced values determined by the value
of personal property. adjustment board in assessing those items of
History.—s. 1, ch. 63-250; s. 1, ch. 67-167; ss. 1, 2, ch. tangible personal property. If the property appraiser
69-55; s. 13,ch.69-216; s. 8,ch.70-243; s. 20,ch. 74-234;s. adjusts upward the reduced values previously
1, ch. 77-102; s. 1, ch. 77-363; s. 6, ch. 79-334; s. 1, ch. 88- determined by the value adjustment board, the
101;s. 1,ch.93-132;s. 1,ch.97-117;s. 1,ch.2008-197. property appraiser shall assert additional basic and
Note.—Former s. 193.021. underlying facts not properly considered by the
193.015 Additional specific factor; effect of value adjustment board as the basis for the increased
issuance or denial of permit to dredge, fill, or valuation notwithstanding the prior adjustment by
construct in state waters to their landward the board.
History.—s.2,ch.2000-262.
extent.—
(1) If the Department of Environmental 193.017 Low-income housing tax credit.—
Protection issues or denies a permit to dredge, fill, Property used for affordable housing which has
or otherwise construct in or on waters of the state,as received a low-income housing tax credit from the
defined in chapter 403, to their landward extent as Florida Housing Finance Corporation,as authorized
determined under 1s. 403.817(2), the property by s. 420.5099, shall be assessed under s. 193.011
appraiser is expressly directed to consider the effect and,consistent with s.420.5099(5)and(6),pursuant
of that issuance or denial on the value of the property to this section.
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(1) The tax credits granted and the financing cooperative parcels on the land at a price determined
generated by the tax credits may not be considered by a formula specified in the ground lease which is
as income to the property. designed to ensure that the structural improvements,
(2) The actual rental income from rent- condominium parcels,or cooperative parcels remain
restricted units in such a property shall be affordable.
recognized by the property appraiser. (3) In arriving at just valuation under s.
(3) Any costs paid for by tax credits and costs 193.011, a structural improvement, condominium
paid for by additional financing proceeds received parcel, or cooperative parcel providing affordable
under chapter 420 may not be included in the housing on land owned by a community land trust,
valuation of the property. and the land owned by a community land trust that
(4) If an extended low-income housing is subject to a 99-year or longer ground lease, shall
agreement is filed in the official public records of be assessed using the following criteria:
the county in which the property is located, the (a) The amount a willing purchaser would pay
agreement, and any recorded amendment or a willing seller for the land is limited to an amount
supplement thereto, shall be considered a land-use commensurate with the terms of the ground lease
regulation and a limitation on the highest and best that restricts the use of the land to the provision of
use of the property during the term of the agreement, affordable housing in perpetuity.
amendment, or supplement. (b) The amount a willing purchaser would pay
History.—s.6,ch.2004-349. a willing seller for resale-restricted improvements,
condominium parcels, or cooperative parcels is
193.018 Land owned by a community land limited to the amount determined by the formula in
trust used to provide affordable housing; the ground lease.
assessment; structural improvements, (c) If the ground lease and all amendments and
condominium parcels, and cooperative supplements thereto, or a memorandum
parcels.— documenting how such lease and amendments or
(1) As used in this section, the term supplements restrict the price at which the
"community land trust" means a nonprofit entity improvements, condominium parcels, or
that is qualified as charitable under s. 501(c)(3) of cooperative parcels may be sold, is recorded in the
the Internal Revenue Code and has as one of its official public records of the county in which the
purposes the acquisition of land to be held in leased land is located, the recorded lease and any
perpetuity for the primary purpose of providing amendments and supplements, or the recorded
affordable homeownership. memorandum,shall be deemed a land use regulation
(2) A community land trust may convey during the term of the lease as amended or
structural improvements, condominium parcels, or supplemented.
cooperative parcels, that are located on specific History.—s. 16,ch.2009-96; s.2,ch. 2011-15; s. 35,ch.
parcels of land that are identified by a legal 2020-27.
description contained in and subject to a ground
lease having a term of at least 99 years, for the 193.023 Duties of the property appraiser in
purpose of providing affordable housing to natural making assessments.—
persons or families who meet the extremely-low- (1) The property appraiser shall complete his
income, very-low-income, low-income, or or her assessment of the value of all property no later
moderate-income limits specified in s. 420.0004, or than July 1 of each year, except that the department
the income limits for workforce housing, as defined may for good cause shown extend the time for
in s. 420.5095(3). A community land trust shall completion of assessment of all property.
retain a preemptive option to purchase any structural (2) In making his or her assessment of the
improvements, condominium parcels, or value of real property, the property appraiser is
required to physically inspect the property at least
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once every 5 years. Where geographically suitable, (1) Ad valorem taxes and non-ad valorem
and at the discretion of the property appraiser, the assessments shall be assessed against the lots within
property appraiser may use image technology in lieu a platted residential subdivision and not upon the
of physical inspection to ensure that the tax roll subdivision property as a whole. An ad valorem tax
meets all the requirements of law. The Department or non-ad valorem assessment, including a tax or
of Revenue shall establish minimum standards for assessment imposed by a county, municipality,
the use of image technology consistent with special district, or water management district, may
standards developed by professionally recognized not be assessed separately against common elements
sources for mass appraisal of real property. utilized exclusively for the benefit of lot owners
However, the property appraiser shall physically within the subdivision,regardless of ownership.The
inspect any parcel of taxable or state-owned real value of each parcel of land that is or has been part
property upon the request of the taxpayer or owner. of a platted subdivision and that is designated on the
(3) In revaluating property in accordance with plat or the approved site plan as a common element
constitutional and statutory requirements, the for the exclusive benefit of lot owners shall,
property appraiser may adjust the assessed value regardless of ownership,be prorated by the property
placed on any parcel or group of parcels based on appraiser and included in the assessment of all the
mass data collected, on ratio studies prepared by an lots within the subdivision which constitute
agency authorized by law,or pursuant to regulations inventory for the developer and are intended to be
of the Department of Revenue. conveyed or have been conveyed into private
(4) In making his or her assessment of ownership for the exclusive benefit of lot owners
leasehold interests in property serving the unit within the subdivision.
owners of a condominium or cooperative subject to (2) As used in this section,the term"common
a lease, including property subject to a recreational element" includes:
lease, the property appraiser shall assess the (a) Subdivision property not included within
property at its fair market value without regard to the lots constituting inventory for the developer which
income derived from the lease. are intended to be conveyed or have been conveyed
(5) In assessing any parcel of a condominium into private ownership.
or any parcel of any other residential development (b) An easement through the subdivision
having common elements appurtenant to the parcels, property, not including the property described in
if such common elements are owned by the paragraph (a), which has been dedicated to the
condominium association or owned jointly by the public or retained for the benefit of the subdivision.
owners of the parcels, the assessment shall apply to (c) Any other part of the subdivision which has
the parcel and its fractional or proportionate share of been designated on the plat or is required to be
the appurtenant common elements. designated on the site plan as a drainage pond, or
(6) In making assessments of cooperative detention or retention pond,for the exclusive benefit
parcels, the property appraiser shall use the method of the subdivision.
required by s. 719.114. (d) Property located within the same county as
History.—s. 9, ch. 70-243; s. 1, ch. 72-290; s. 5, ch. 76- the subdivision and used for at least 10 years
222; s. 1, ch. 77-102; s. 2, ch. 84-261; s. 14,ch. 86-300; s. 1, exclusively for the benefit of lot owners within the
ch. 88-216;s.5,ch.91-223;s. 970,ch.95-147;s. 1,ch.2006-
36;s. 1,ch.2009-135;ss. 1, 10,ch. 2010-280; SJR 8-A,2010 subdivision.
Special Session A. History.—s.4,ch.2003-284;s. 1,ch.2015-221.
193.0235 Ad valorem taxes and non-ad 193.0237 Assessment of multiple parcel
valorem assessments against subdivision buildings.—
property.— (1) As used in this section, the term:
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(a) "Multiple parcel building" means a or cooperative unit,rather than to the parcel in which
building, other than a building consisting entirely of it was created.
a single condominium, timeshare, or cooperative, (6) All provisions of a recorded instrument
which contains separate parcels that are vertically affecting a parcel in a multiple parcel building,
located,in whole or in part,on or over the same land. which parcel has been sold for taxes or special
(b) "Parcel" means a portion of a multiple assessments, survive and are enforceable after the
parcel building which is identified in a recorded issuance of a tax deed or master's deed, or upon
instrument by a legal description that is sufficient for foreclosure of an assessment, a certificate or lien, a
record ownership and conveyance by deed tax deed, a tax certificate, or a tax lien, to the same
separately from any other portion of the building. extent that such provisions would be enforceable
(c) "Recorded instrument" means a against a voluntary grantee of the title immediately
declaration, covenant, easement, deed, plat, before the delivery of the tax deed,master's deed,or
agreement, or other legal instrument, other than a clerk's certificate of title as provided in s. 197.573.
lease, mortgage, or lien, which describes one or (7) This section applies to any land on which a
more parcels in a multiple parcel building and which multiple parcel building is substantially completed
is recorded in the public records of the county where as of January 1 of the respective assessment year.
the multiple parcel building is located. This section applies to assessments beginning in the
(2) The value of land upon which a multiple 2018 calendar year.
parcel building is located, regardless of ownership, History.—s. 8,ch.2018-118.
may not be separately assessed and must be
allocated among and included in the just value of all 193.024 Deputy property appraisers.—
the parcels in the multiple parcel building as Property appraisers may appoint deputies to act in
provided in subsection(3). their behalf in carrying out the duties prescribed by
(3) The property appraiser, for assessment law.
purposes, must allocate all of the just value of the History.—s.2,ch. 80-366.
land among the parcels in a multiple parcel building 193.052 Preparation and serving of
in the same proportion that the just value of the returns.—
improvements in each parcel bears to the total just (1) The following returns shall be filed:
value of all the improvements in the entire multiple (a) Tangible personal property; and
parcel building. (b) Property specifically required to be
(4) A condominium,timeshare, or cooperative returned by other provisions in this title.
may be created within a parcel in a multiple parcel (2) No return shall be required for real
building. Any land value allocated to the just value property the ownership of which is reflected in
of a parcel containing a condominium must be instruments recorded in the public records of the
further allocated among the condominium units in county in which the property is located, unless
that parcel in the manner required in s. 193.023(5). otherwise required in this title. In order for land to
Any land value allocated to the just value of a parcel be considered for agricultural classification under s.
containing a cooperative must be further allocated 193.461 or high-water recharge classification under
among the cooperative units in that parcel in the s. 193.625, an application for classification must be
manner required in s. 719.114. filed on or before March 1 of each year with the
(5) Each parcel in a multiple parcel building property appraiser of the county in which the land is
must be assigned a separate tax folio number. located, except as provided in s. 193.461(3)(a). The
However, if a condominium or cooperative is application must state that the lands on January 1 of
created within any such parcel, a separate tax folio that year were used primarily for bona fide
number must be assigned to each condominium unit commercial agricultural or high-water recharge
purposes.
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(3) A return for the above types of property 971,ch.95-147;s.2,ch.95-404;s.3,ch.96-204;s.33,ch.99-
shall be filed in each county which is the situs of 208.
Note.—Consolidation of provisions of former ss. 193.113,
such property, as set out under s. 192.032.
193.121, 193.203, 193.211, 193.231-193.261, 193.272,
(4) All returns shall be completed by the 193.281-193.311.
taxpayer in such a way as to correctly reflect the
owner's estimate of the value of property owned or 193.062 Dates for filing returns.—All
otherwise taxable to him or her and covered by such returns shall be filed according to the following
return.All forms used for returns shall be prescribed schedule:
by the department and delivered to the property (1) Tangible personal property—April 1.
appraisers for distribution to the taxpayers. (2) Real property—when required by specific
(5) Property appraisers may distribute returns provision of general law.
in whatever way they feel most appropriate. (3) Railroad, railroad terminal,private car and
However, as a minimum requirement, the property freight line and equipment company property—
appraiser shall requisition, and the department shall April 1.
distribute, forms in a timely manner so that each (4) All other returns and applications not
property appraiser can and shall make them otherwise specified by specific provision of general
available in his or her office no later than the first law—April 1.
working day of the calendar year. History.—s. 12,ch.70-243;s.45,ch.77-104;s.8,ch.79-
(6) The department shall promulgate the 334; s. 9,ch. 81-308.
Note.—Consolidation of provisions of former ss. 193.203,
necessary regulations to ensure that all railroad and
193.211.
utility property is properly returned in the
appropriate county. However, the evaluating or 193.063 Extension of date for filing tangible
assessing of utility property in each county shall be personal property tax returns.—The property
the duty of the property appraiser. appraiser shall grant an extension for the filing of a
(7) A property appraiser may accept a tangible tangible personal property tax return for 30 days and
personal property tax return in a form initiated may, at her or his discretion, grant an additional
through an electronic data interchange. The extension for the filing of a tangible personal
department shall prescribe by rule the format and property tax return for up to 15 additional days. A
instructions necessary for such filing to ensure that request for extension must be made in time for the
all property is properly listed. The acceptable property appraiser to consider the request and act on
method of transfer,the method,form, and content of it before the regular due date of the return.However,
the electronic data interchange,the method by which a property appraiser may not require that a request
the taxpayer will be provided with an for extension be made more than 10 days before the
acknowledgment, and the duties of the property due date of the return.A request for extension, at the
appraiser with respect to such filing shall be option of the property appraiser,shall include any or
prescribed by the department. The department's all of the following: the name of the taxable entity,
rules shall provide: a uniform format for all the tax identification number of the taxable entity,
counties; that the format shall resemble form DR- and the reason a discretionary extension should be
405 as closely as possible; and that adequate granted.
safeguards for verification of taxpayers' identities History.—s. 1,ch.94-98;s. 1463,ch.95-147;s.2,ch.99-
are established to avoid filing by unauthorized 239.
persons.
History.—s. 11,ch.70-243;s. 1,ch.72-370;s. 1,ch.73- 193.072 Penalties for improper or late filing
228;s.20,ch. 73-334;s.6,ch. 76-234;s. 1,ch. 77-102; s.45, of returns and for failure to file returns.—
ch.77-104;s.7,ch.79-334;s.9,ch.81-308;s.75,ch.82-226; (1) The following penalties shall apply:
s. 1, ch. 84-106; ss. 28, 221, ch. 85-342; s. 63, ch. 89-356; s.
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(a) For failure to file a return-25 percent of property appraiser shall mail a notice informing the
the total tax levied against the property for each year taxpayer that an erroneous or incomplete statement
that no return is filed. of personal property has been filed. Such notice
(b) For filing returns after the due date-5 shall be mailed at any time before the mailing of the
percent of the total tax levied against the property notice required in s. 200.069. The taxpayer has 30
covered by that return for each year,for each month, days after the date the notice is mailed to provide the
or portion thereof,that a return is filed after the due property appraiser with a complete return listing all
date, but not to exceed 25 percent of the total tax. property for taxation.
(c) For property unlisted on the return-15 (b) If the property is personal property and is
percent of the tax attributable to the omitted discovered before April 1, the property appraiser
property. shall make an assessment in triplicate. After
(d) For incomplete returns by railroad and attaching the affidavit and warrant required by law,
railroad terminal companies and private car and the property appraiser shall dispose of the additional
freight line and equipment companies-2 percent of assessment roll in the same manner as provided by
the assessed value,not to exceed 10 percent thereof, law.
shall be added to the values apportioned to the (c) If the property is personal property and is
counties for each month or fraction thereof in which discovered on or after April 1, or is real property
the return is incomplete; however, the return shall discovered at any time, the property shall be added
not be deemed incomplete until 15 days after notice to the assessment roll then in preparation.
of incompleteness is provided to the taxpayer. (2) If no tangible personal property tax return
(2) Penalties listed in this section shall be has been filed as required by law, including any
determined upon the total of all ad valorem personal extension which may have been granted for the
property taxes, penalties and interest levied on the filing of the return, the property appraiser is
property, and such penalties shall be a lien on the authorized to estimate from the best information
property. available the assessment of the tangible personal
(3) Failure to file a return, or to otherwise property of a taxpayer who has not properly and
properly submit all property for taxation, shall in no timely filed his or her tax return. Such assessment
regard relieve any taxpayer of any requirement to shall be deemed to be prima facie correct, may be
pay all taxes assessed against him or her promptly. included on the tax roll, and taxes may be extended
(4) For good cause shown, and upon finding therefor on the tax roll in the same manner as for all
that such unlisting or late filing of returns was not other taxes.
intentional or made with the intent to evade or History.—s. 38,ch.4322, 1895;s. 5,ch.4515, 1897;GS
illegally avoid the payment of lawful taxes, the 538;s.37,ch.5596, 1907;RGS 737;CGL 945;s.8,ch.20722,
1941. ss. 1,2,ch.69-55;s.2,ch.72-268;s. 1,ch.77-102;s.2,
property appraiser or, in the case of properties ch.94-98;s. 1464,ch.95-147;s.2,ch.2016-128.
valued by the Department of Revenue,the executive Note.—Former s. 193.37;s. 197.031.
director may reduce or waive any of said penalties.
History.—s. 13,ch.70-243;s. 1,ch.77-102;s.9,ch.79- 193.074 Confidentiality of returns.—All
334;s.972,ch.95-147. returns of property and returns required by former s.
Note.—Consolidation of provisions of former ss. 193.203, 201.022 submitted by the taxpayer pursuant to law
193.222, 199.321.
shall be deemed to be confidential in the hands of
193.073 Erroneous returns; estimate of the property appraiser, the clerk of the circuit court,
assessment when no return filed.— the department, the tax collector, the Auditor
(1)(a) Upon discovery that an erroneous or General, and the Office of Program Policy Analysis
incomplete statement of personal property has been and Government Accountability, and their
filed by a taxpayer or that all the property of a employees and persons acting under their
taxpayer has not been returned for taxation, the supervision and control, except upon court order or
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order of an administrative body having quasi- (4) A recreational vehicle that is not taxed as
judicial powers in ad valorem tax matters, and such real property must have a current license plate
returns are exempt from the provisions of s. properly affixed as provided in s. 320.08(9). Any
119.07(1). such recreational vehicle without a current license
History.—s. 10,ch.79-334;s.2,ch.86-300;s.21,ch.88- plate properly affixed is presumed to be tangible
119; s. 38, ch. 90-360; s. 16, ch. 93-132; s. 49,ch. 96-406; S. personal property.
47,ch.2001-266;s. 11,ch.2009-21. History.—s.2,ch.74-234;s. 10,ch. 88-216;s. 1,ch.91-
241; s. 6, ch. 93-132; s. 30,ch. 94-353; s. 3, ch. 95-404; s. 1,
193.075 Mobile homes and recreational ch.98-139.
vehicles.—
(1) A mobile home shall be taxed as real 193.077 Notice of new, rebuilt, or expanded
property if the owner of the mobile home is also the property.—
owner of the land on which the mobile home is (1) The property appraiser shall accept notices
permanently affixed. A mobile home shall be on or before April 1 of the year in which the new or
considered permanently affixed if it is tied down and additional real or personal property acquired to
connected to the normal and usual utilities. establish a new business or facilitate a business
However, this provision does not apply to a mobile expansion or restoration is first subject to
home,or any appurtenance thereto,that is being held assessment. The notice shall be filed, on a form
for display by a licensed mobile home dealer or a prescribed by the department, by any business
licensed mobile home manufacturer and that is not seeking to qualify for an enterprise zone property tax
rented or occupied. A mobile home that is taxed as credit as a new or expanded business pursuant to s.
real property shall be issued an "RP" series sticker 220.182(4).
as provided in s. 320.0815. (2) Upon determining that the real or tangible
(2) A mobile home that is not taxed as real personal property described in the notice is in fact to
property shall have a current license plate properly be incorporated into a new, expanded, or rebuilt
affixed as provided in s. 320.08(11). Any such business, the property appraiser shall so affirm and
mobile home without a current license plate certify on the face of the notice and shall provide a
properly affixed shall be presumed to be tangible copy thereof to the new or expanded business and to
personal property. the department.
(3) A recreational vehicle shall be taxed as real (3) Within 10 days of extension or
property if the owner of the recreational vehicle is recertification of the assessment rolls pursuant to s.
also the owner of the land on which the vehicle is 193.122, whichever is later, the property appraiser
permanently affixed. A recreational vehicle shall be shall forward to the department a list of all property
considered permanently affixed if it is connected to of new businesses and property separately assessed
the normal and usual utilities and if it is tied down as expansion-related or rebuilt property pursuant to
or it is attached or affixed in such a way that it s. 193.085(5)(a). The list shall include the name and
cannot be removed without material or substantial address of the business to which the property is
damage to the recreational vehicle. Except when the assessed,the assessed value of the property,the total
mode of attachment or affixation is such that the taxes levied against the property, the identifying
recreational vehicle cannot be removed without number for the property as shown on the assessment
material or substantial damage to the recreational roll, and a description of the property.
vehicle or the real property, the intent of the owner (4) This section expires on the date specified
to make the recreational vehicle permanently affixed in s. 290.016 for the expiration of the Florida
shall be determinative. A recreational vehicle that is Enterprise Zone Act.
taxed as real property must be issued an"RP"series History.—ss.4, 10,ch.80-248;s.5,ch. 83-204;s.25,ch.
sticker as provided in s. 320.0815. 84-356;s.63,ch.94-136;s.25,ch.2000-210;s. 14,ch.2005-
287.
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193.085 Listing all property.— purposes, the property appraiser may utilize the
(1) The property appraiser shall ensure that all prior year's values for such property.
real property within his or her county is listed and (a) All railroad and railroad terminal
valued on the real property assessment roll. Streets, companies maintaining tracks or other fixed assets
roads, and highways which have been dedicated to in the state and subject to assessment under the unit-
or otherwise acquired by a municipality, county, or rule method of valuation shall make an annual return
state agency need not,but may,be listed. to the Department of Revenue. Such returns shall be
(2) The department shall promulgate such filed on or before April 1 and shall be subject to the
regulations and shall make available maps and penalties provided in s. 193.072. The department
mapping materials as it deems necessary to ensure shall make an annual assessment of all operating
that all real property within the state is listed and property of every description owned by or leased to
valued on the real property assessment rolls of the such companies. Such assessment shall be
respective counties. In addition, individual property apportioned to each county, based upon actual situs
appraisers may use such other maps and materials as and, in the case of property not having situs in a
they deem expedient to accomplish the purpose of particular county, shall be apportioned based upon
this section. track miles. Operating property shall include all
(3)(a) All forms of local government, special property owned or leased to such company,
taxing districts, multicounty districts, and including right-of-way presently in use by the
municipalities shall provide written annual company,track,switches,bridges,rolling stock,and
notification to the several property appraisers of any other property directly related to the operation of the
and all real property owned by any of them so that railroad. Nonoperating property shall include that
ownership of all such property will be properly portion of office buildings not used for operating
listed. purposes, property owned but not directly used for
(b) Whenever real property is listed on the real the operation of the railroad, and any other property
property assessment rolls of the respective counties that is not used for operating purposes. The
in the name of the State of Florida or any of its department shall promulgate rules necessary to
agencies, the listing shall not be changed in the ensure that all operating property is properly valued,
absence of a recorded deed executed by the State of apportioned, and returned to the appropriate county,
Florida or the state agency in whose name the including rules governing the form and content of
property is listed. If, in preparing the assessment returns. The evaluation and assessment of utility
rolls,the several property appraisers within the state property shall be the duty of the property appraiser.
become aware of the existence of a recorded deed (b)1. All private car and freight line and
not executed by the state and purporting to convey equipment companies operating rolling stock in
real property listed on the assessment rolls as state- Florida shall make an annual return to the
owned, the property appraiser shall immediately Department of Revenue. The department shall make
forward a copy of the recorded deed to the state an annual determination of the average number of
agency in whose name the property is listed. cars habitually present in Florida for each company
(4) The department shall promulgate such and shall assess the just value thereof.
rules as are necessary to ensure that all railroad 2. The department shall promulgate rules
property of all types is properly listed in the respecting the methods of determining the average
appropriate county and shall submit the county number of cars habitually present in Florida, the
railroad property assessments to the respective form and content of returns, and such other rules as
county property appraisers not later than June 1 in are necessary to ensure that the property of such
each year. However, in those counties in which companies is properly returned, valued, and
railroad assessments are not completed by the apportioned to the state.
department by June 1, for millage certification
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3. For purposes of this paragraph, "operating (b) This subsection expires on the date
rolling stock in Florida"means having ownership of specified in s. 290.016 for the expiration of the
rolling stock which enters Florida. Florida Enterprise Zone Act.
4. The department shall apportion the assessed History.—s. 14,ch.70-243;s.2,ch.73-228;s.2,ch. 74-
value of such property to the local taxing jurisdiction 234; s. 1, ch. 77-102; s. 1,ch. 77-174; s. 2, ch. 78-269; s. 11,
ch. 7'9-334;s. 9,ch. 80-77;ss. 5, 10,ch. 80-248; s.26,ch. 84-
based upon the number of track miles and the 356; s. 6,ch. 89-174;s. 2,ch.91-295;s.64,ch.94-136;s. 31,
location of mainline track of the respective railroads ch. 94-353;s. 1465,ch.95-147;s. 24,ch.2000-210;s. 15,ch.
over which the rolling stock has been operated in the 2005-287; ss. 2, 10, ch. 2010-280; SJR 8-A, 2010 Special
preceding year in each taxing jurisdiction. The situs Session A.
for taxation of such property shall be according to Note.—Consolidation of provisions of former ss. 193.051,
the apportionment. 193.061, 193.071, 193.113, 193.131, 193.272, 193.281.
(c) The values determined by the department 193.092 Assessment of property for back
pursuant to this subsection shall be certified to the taxes.—
property appraisers when such values have been (1) When it shall appear that any ad valorem
finalized by the department. Prior to finalizing the tax might have been lawfully assessed or collected
values to be certified to the property appraisers, the upon any property in the state,but that such tax was
department shall provide an affected taxpayer a not lawfully assessed or levied, and has not been
notice of a proposed assessment and an opportunity collected for any year within a period of 3 years next
for informal conference before the executive preceding the year in which it is ascertained that
director's designee. A property appraiser shall such tax has not been assessed, or levied, or
certify to the tax collector for collection the value as collected,then the officers authorized shall make the
certified by the Department of Revenue. assessment of taxes upon such property in addition
(d) Returns and information from returns to the assessment of such property for the current
required to be made pursuant to this subsection may year, and shall assess the same separately for such
be shared pursuant to any formal agreement for the property as may have escaped taxation at and upon
mutual exchange of information with another state. the basis of valuation applied to such property for
(e) In any action challenging final assessed the year or years in which it escaped taxation,noting
values certified by the department under this distinctly the year when such property escaped
subsection,venue is in Leon County. taxation and such assessment shall have the same
(5)(a) Beginning in the year in which a notice force and effect as it would have had if it had been
of new, rebuilt, or expanded property is accepted made in the year in which the property shall have
and certified pursuant to s. 193.077 and for the 4 escaped taxation, and taxes shall be levied and
years immediately thereafter,the property appraiser collected thereon in like manner and together with
shall separately assess the prior existing property taxes for the current year in which the assessment is
and the expansion-related or rebuilt property, if any, made. But no property shall be assessed for more
of each business having submitted said notice than 3 years' arrears of taxation, and all property so
pursuant to s. 220.182(4). The listing of expansion- escaping taxation shall be subject to such taxation to
related or rebuilt property on an assessment roll shall be assessed in whomsoever's hands or possession
immediately follow the listing of prior existing the same may be found, except that property
property for each expanded business. However, acquired by a bona fide purchaser who was without
beginning with the first assessment roll following knowledge of the escaped taxation shall not be
receipt of a notice from the department that a subject to assessment for taxes for any time prior to
business has been disallowed an enterprise zone the time of such purchase, but it is the duty of the
property tax credit, the property appraiser shall property appraiser making such assessment to serve
singly list the property of such business. upon the previous owner a notice of intent to record
in the public records of the county a notice of tax
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lien against any property owned by that person in the (b) The owner of real property that has not
county. Any property owned by such previous been previously assessed voluntarily discloses to the
owner which is situated in this state is subject to the property appraiser the existence of such property
lien of such assessment in the same manner as a before January 1 of the year the property is first
recorded judgment. Before any such lien may be assessed. The disclosure must be made on a form
recorded, the owner so notified must be given 30 provided by the property appraiser.
days to pay the taxes, penalties, and interest. Once History.—s.24,ch.4322, 1895; s. 1,ch.4663, 1899; GS
recorded, such lien may be recorded in any county 524; s. 22,ch. 5596, 1907; RGS 722;ss. 1,2,ch.9180, 1923;
CGL 924-926; ss. 1, 2, ch. 69-55; s. 15, ch. 70-243; s. 1, ch.
in this state and shall constitute a lien on any 77 102;s.9,ch.2002-18;s. 174,ch.2003-261;s. 1,ch.property of such person in such county in the same 66.
manner as a recorded judgment, and may be Note.—Former ss. 193.23, 193.151.
enforced by the tax collector using all remedies
pertaining to same; provided, that the county 193.102 Lands subject to tax sale
property appraiser shall not assess any lot or parcel certificates; assessments; taxes not extended.—
of land certified or sold to the state for any previous (1) All lands against which the state holds any
years unless such lot or parcel of lands so certified tax sale certificate or other lien for delinquent taxes
or sold shall be included in the list furnished by the assessed for the year 1940 or prior years shall be
Chief Financial Officer to the county property assessed for the year 1941 and subsequent years in
appraiser as provided by law; provided, if real or like manner and to the same effect as if no taxes
personal property be assessed for taxes,and because against such lands were delinquent. Should the taxes
of litigation delay ensues and the assessment be held on such lands not be paid as required by law, such
invalid the taxing authorities, may reassess such lands shall be sold or the title thereto shall become
property within the time herein provided after the vested in the county, in like manner and to the same
termination of such litigation; provided further, that effect as other lands upon which taxes are delinquent
personal property acquired in good faith by purchase are sold or the title to which becomes vested in the
shall not be subject to assessment for taxes for any county under this law. Such lands upon which tax
time prior to the time of such purchase, but the certificates have been issued to this state,when sold
individual or corporation liable for any such by the county for delinquent taxes,may be redeemed
assessment shall continue personally liable for in the manner prescribed by this law; provided, that
same.As used in this subsection,the term"bona fide all tax certificates held by the state on such lands
purchaser" means a purchaser for value, in good shall be redeemed at the same time, and the clerk of
faith,before certification of such assessment of back the circuit court shall disburse the money as
taxes to the tax collector for collection. provided by law. After the title to any such lands
(2) This section applies to property of every against which the state holds tax certificates
class and kind upon which ad valorem tax is becomes vested in the county as provided by this
assessable by any state or county authority under the law, the county may sell such lands in the same
laws of the state. manner as provided in s. 197.592, and the clerk of
(3) Notwithstanding subsection (2), the the circuit court shall distribute the proceeds from
provisions of this section requiring the retroactive the sale of such lands by the board of county
assessment and collection of ad valorem taxes shall commissioners in proportion to the interest of the
not apply if: state, the several taxing units, and the funds of such
(a) The owner of a building, structure, or other units, as may be calculated by the clerk.
improvement to land that has not been previously (2) The property appraisers,in making up their
assessed complied with all necessary permitting assessment rolls, shall place thereon the lands upon
requirements when the improvement was which taxes have been sold to the county,enter their
completed; or
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valuation of the same on the roll, and extend the (m) The neighborhood code, if used by the
taxes upon such lands. property appraiser.
History.—s. 16,ch.4322, 1895;GS 512; s. 13,ch. 5596, (n) The recorded selling price, ownership
1907; s. 1, ch. 6158, 1911; RGS 712, 769; CGL 914,984; ss. transfer date, and official record book and page
4, 23, ch. 20722, 1941; ss. 3'/2, 10, ch. 22079, 1943; ss. 1,2, number or clerk instrument number for each deed or
ch.69-55;s. 1,ch.69-300;s. 16,ch.70-243;s.32,ch.73-332;
s.5,ch.75-103;s. 1,ch.77-102;s. 1,ch.77-174;ss.205,221, other instrument transferring ownership of real
ch. 85-342. property and recorded or otherwise discovered
Note.—Former ss. 193.16, 193.171, 193.63, 193.181. during the period beginning 1 year before the
assessment date and up to the date the assessment
193.114 Preparation of assessment rolls.— roll is submitted to the department. The assessment
(1) Each property appraiser shall prepare the roll shall also include the basis for qualification or
following assessment rolls: disqualification of a transfer as an arms-length
(a) Real property assessment roll. transaction.A decision qualifying or disqualifying a
(b) Tangible personal property assessment transfer of property as an arms-length transaction
roll. This roll shall include taxable household goods must be recorded on the assessment roll within 3
and all other taxable tangible personal property. months after the date that the deed or other transfer
(2) The real property assessment roll shall instrument is recorded or otherwise discovered. If,
include: subsequent to the initial decision qualifying or
(a) The just value. disqualifying a transfer of property, the property
(b) The school district assessed value. appraiser obtains information indicating that the
(c) The nonschool district assessed value. initial decision should be changed, the property
(d) The difference between just value and appraiser may change the qualification decision and,
school district and nonschool district assessed value if so, must document the reason for the change in a
for each statutory provision resulting in such manner acceptable to the executive director or the
difference. executive director's designee. Sale or transfer data
(e) The school taxable value. must be current on all tax rolls submitted to the
(f) The nonschool taxable value. department. As used in this paragraph, the term
(g) The amount of each exemption or discount "ownership transfer date" means the date that the
causing a difference between assessed and taxable deed or other transfer instrument is signed and
value. notarized or otherwise executed.
(h) The value of new construction. (o) A code indicating that the physical
(i) The value of any deletion from the property attributes of the property as of January 1 were
causing a reduction in just value. significantly different than that at the time of the last
(j) Land characteristics, including the land use sale.
code,land value,type and number of land units,land (p) The name and address of the owner.
square footage, and a code indicating a combination (q) The state of domicile of the owner.
or splitting of parcels in the previous year. (r) The physical address of the property.
(k) Improvement characteristics, including (s) The United States Census Bureau block
improvement quality, construction class, effective group in which the parcel is located.
year built, actual year built, total living or usable (t) Information specific to the homestead
area, number of buildings, number of residential property,including the social security number of the
units,value of special features,and a code indicating homestead applicant and the applicant's spouse, if
the type of special feature. any, and, for homestead property to which a
(1) The market area code, according to homestead assessment difference was transferred in
department guidelines. the previous year, the number of owners among
whom the previous homestead was split, the
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assessment difference amount, the county of the acceptable to the executive director or the executive
previous homestead, the parcel identification director's designee.
number of the previous homestead, and the year in (b) For every change that decreases the
which the difference was transferred. assessed or taxable value of a parcel on an
(u) A code indicating confidentiality pursuant assessment roll between the time of complete
to s. 119.071. submission of the tax roll pursuant to s. 193.1142(3)
(v) The millage for each taxing authority and mailing of the notice provided for in s. 200.069,
levying tax on the property. the property appraiser shall document the reason for
(w) For tax rolls submitted subsequent to the such change in the public records of the office of the
tax roll submitted pursuant to s. 193.1142,a notation property appraiser in a manner acceptable to the
indicating any change in just value from the tax roll executive director or the executive director's
initially submitted pursuant to s. 193.1142 and a designee.
code indicating the reason for the change. (c) Changes made by the value adjustment
(3) The tangible personal property roll shall board are not subject to the requirements of this
include: subsection.
(a) An industry code. (5) For proprietary purposes, including the
(b) A code reference to tax returns showing the furnishing or sale of copies of the tax roll under s.
property. 119.07(1), the property appraiser is the custodian of
(c) The just value of furniture, fixtures, and the tax roll and the copies of it which are maintained
equipment. by any state agency. The department or any state or
(d) The just value of leasehold improvements. local agency may use copies of the tax roll received
(e) The assessed value. by it for official purposes and shall permit inspection
(f) The difference between just value and and examination thereof under s. 119.07(1), but is
school district and nonschool district assessed value not required to furnish copies of the records. A
for each statutory provision resulting in such social security number submitted under s.
difference. 196.011(1)is confidential and exempt from s. 24(a),
(g) The taxable value. Art. I of the State Constitution and the provisions of
(h) The amount of each exemption or discount s. 119.07(1). A copy of documents containing the
causing a difference between assessed and taxable numbers furnished or sold by the property appraiser,
value. except a copy furnished to the department,or a copy
(i) The penalty rate. of documents containing social security numbers
(j) The name and address of the owner or provided by the department or any state or local
fiduciary responsible for the payment of taxes on the agency for inspection or examination by the public,
property and an indicator of fiduciary capacity, as must exclude those social security numbers.
appropriate. (6) The rolls shall be prepared in the format
(k) The state of domicile of the owner. and contain the data fields specified pursuant to s.
(1) The physical address of the property. 193.1142.
(m) The millage for each taxing authority History.—s. 17,ch. 70-243;ss. 10,21,ch. 73-172; s. 21,
levying tax on the property. ch.74-234;s. 1,ch.77-102;ss.45,46,ch.77-104;s.8,ch.80-
274; s. 4, ch. 81-308; s. 5, ch. 82-208; ss. 19, 64, 80, ch. 82-
(4)(a) For every change made to the assessed 226. s. 130, ch. 91-112. s. 2, ch. 93-132; s. 1, ch. 94-130; s.
or taxable value of a parcel on an assessment roll 1466',ch.95-147;s.50,ch.96-406;s.7,ch.2006-312;s.4,ch.
subsequent to the mailing of the notice provided for 2007-339;s. 1,ch.2008-173;s.4,ch.2012-193.
in s. 200.069, the property appraiser shall document Note.—Consolidation of provisions of former ss. 193.041,
193.051, 193.061, 193.071, 193.113, 193.131, 193.251,
the reason for such change in the public records of
the office of the property appraiser in a manner
193.261, 193.361-193.381, 193.392.
193.1142 Approval of assessment rolls.-
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(1)(a) Each assessment roll shall be submitted not limited to,parcel-level geographical information
to the executive director of the Department of system information.
Revenue for review in the manner and form (2)(a) The executive director or his or her
prescribed by the executive director on or before designee shall disapprove all or part of any
July 1. The department shall require the assessment assessment roll of any county not in full compliance
roll submitted under this section to include the social with the administrative order of the executive
security numbers required under s. 196.011.The roll director issued pursuant to the notice called for in s.
submitted to the executive director need not include 195.097 and shall otherwise disapprove all or any
centrally assessed properties prior to approval under part of any roll not assessed in substantial
this subsection and subsection (2). Such review by compliance with law, as disclosed during the
the executive director shall be made to determine if investigation by the department, including, but not
the rolls meet all the appropriate requirements of law limited to,audits by the Department of Revenue and
relating to form and just value.Upon approval of the Auditor General establishing noncompliance.
rolls by the executive director, who, as used in this (b) If an assessment roll is disapproved under
section includes his or her designee, the hearings paragraph (a) and the reason for the disapproval is
required in s. 194.032 may be held. noncompliance due to material mistakes of fact
(b) In addition to the other requirements of this relating to physical characteristics of property, the
chapter, the executive director is authorized to executive director or his or her designee may issue
require that additional data be provided on the an administrative order as provided in s. 195.097.In
assessment roll submitted under this section and such event, the millage adoption process, extension
subsequent submissions of the tax roll. The of tax rolls, and tax collection shall proceed and the
executive director is authorized to notify property interim roll procedures of s. 193.1145 shall not be
appraisers by April 1 of each year of the form and invoked.
content of the assessment roll to be submitted on (c) For purposes of this subsection, "material
July 1. mistakes of fact"means any and all mistakes of fact
(c) The roll shall be submitted in the relating to physical characteristics of property that,
compatible electronic format specified by the if included in the assessment of property, would
executive director. This format includes comma result in a deviation or change in assessed value of
delimited,or other character delimited,flat file.Any the parcel of property.
property appraiser subject to hardship because of the (3) An assessment roll shall be deemed to be
specified format may provide written notice to the approved if the department has not taken action to
executive director by May 1 explaining the hardship disapprove it within 50 days of a complete
and may be allowed to provide the roll in an submission of the rolls by the property appraiser,
alternative format at the executive director's except as provided in subsection (4). A submission
discretion. If the tax roll submitted pursuant to this shall be deemed complete if it meets all applicable
section is in an incompatible format or if its data provisions of law as to form and content; includes,
field integrity is lacking in any respect, such failure or is accompanied by, all information which was
shall operate as an automatic extension of time to lawfully requested by the department prior to the
submit the roll. Additional parcel-level data that initial submission date; and is not an interim roll.
may be required by the executive director include, The department shall notify the property appraiser
but are not limited to codes, fields, and data of an incomplete submission not later than 10 days
pertaining to: after receipt thereof.
1. The elements set forth in s. 193.114; and (4) The department is authorized to issue a
2. Property characteristics, including location review notice to a county property appraiser within
and other legal, physical, and economic 30 days of a complete submission of the assessment
characteristics regarding the property,including,but rolls of that county. Such review notice shall be in
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writing; shall set forth with specificity all reasons (a) The property appraiser has been granted an
relied on by the department as a basis for issuing the extension of time for completion of the assessment
review notice; shall specify all supporting data, of all property pursuant to s. 193.023(1) beyond
surveys, and statistical compilations for review; and September 1 or has not certified value pursuant to s.
shall set forth with particularity remedial steps 200.065(1)by August 1; or
which the department requires the property (b) All or part of the assessment roll of a
appraiser to take in order to obtain approval of the county is disapproved pursuant to s. 193.1142;
tax roll. In the event that such notice is issued: provided a local taxing authority brings a civil action
(a) The time period of 50 days specified in in the circuit court for the county in which relief is
subsection (3) shall be 60 days after the issuance of sought and the court finds that there will be a
the notice. substantial delay in the final determination of
(b) The notice required pursuant to s. 200.069 assessments, which delay will substantially impair
shall not be issued prior to approval of an the ability of the authority to finance its activities.
assessment roll for the county or prior to institution Such action may be filed on or after July 1. Upon
of interim roll procedures under s. 193.1145. such a determination,the court may order the use of
(5) Whenever an assessment roll submitted to the last approved roll, adjusted to the extent
the department is returned to the property appraiser practicable to reflect additions, deletions, and
for additional evaluation, a review notice shall be changes in ownership, parcel configuration, and
issued for the express purpose of the adjustment exempt status, as the interim roll when the action
provided in s. 200.065(11). was filed under paragraph (a), or may order the use
(6) In no event shall a formal determination by of the current roll as the interim roll when the action
the department pursuant to this section be made later was filed under paragraph(b). When the action was
than 90 days after the first complete submission of filed under paragraph (a), certification of value
the rolls by the county property appraiser. pursuant to s.200.065(1)shall be made immediately
(7) Approval or disapproval of all or any part following such determination by the court.When the
of a roll shall not be deemed to be final until the action was filed under paragraph(b),the procedures
procedures instituted under s. 195.092 have been required under s. 200.065 shall continue based on
exhausted. the original certification of value. However, if the
(8) Chapter 120 does not apply to this section. property appraiser recommends that interim roll
History.—s. 5, ch. 82-208; ss. 19, 80, ch. 82-226; s. 54, procedures be instituted and the governing body of
ch.83-217;s.20,ch.83-349;s. 1,ch.84-164;s.3,ch.86-190; the county does not object and if conditions of
s. 1,ch.87 318;s. 131,ch.91-112;s.3,ch.93-132;ss.43,73, paragraph (a) or paragraph (b) apply, such civil
ch. 94-353; s. 31, ch. 95-145; s. 1467, ch. 95-147; s. 5, ch.
2007-321;s.2,ch.2008-173. action shall not be required. The property appraiser
shall notify the department and each taxing authority
193.1145 Interim assessment rolls.— within his or her jurisdiction prior to instituting
(1) It is the intent of the Legislature that no interim roll procedures without a court order.
undue restraint shall be placed on the ability of local (2) The taxing authority shall, in its name as
government to finance its activities in a timely and plaintiff, initiate action for relief under this section
orderly fashion, and, further, that just and uniform by filing an "Application for Implementation of an
valuations for all parcels shall not be frustrated if the Interim Assessment Roll" in the circuit court. The
attainment of such valuations necessitates delaying property appraiser and the executive director of the
a final determination of assessments beyond the Department of Revenue shall be named as the
normal 12-month period. Toward these ends, the defendants when the action is filed. The court shall
Legislature hereby provides a method for levying set an immediate hearing and give the case priority
and collecting ad valorem taxes which may be used over other pending cases. When the disapproval of
if: all or any part of the assessment roll is contested,the
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court shall sever this issue from the proceeding and BILL"; shall be accompanied by an explanation of
transfer it to the Circuit Court in and for Leon the possibility of a supplemental tax bill or refund
County for a determination. based upon the tax roll as finally approved,pursuant
(3)(a) If the court so finds as provided in to subsection (7); and shall further explain that the
subsection (1), the property appraiser shall prepare total amount of taxes collected by each taxing unit
and extend taxes against the interim assessment roll. shall not be increased when the roll is finally
The extension of taxes shall occur within 60 days of approved.
disapproval of all or part of the assessment roll, or (7) Upon approval of the assessment roll by
by November 15, in the event that the assessment the executive director, and after certification of the
roll has not been submitted to the department assessment roll by the value adjustment board
pursuant to s. 193.1142; however, in no event shall pursuant to s. 193.122(2), the property appraiser
taxes be extended before the hearing and notice shall, subject to the provisions of subsection (11),
procedures required in s. 200.065 have been recompute each provisional millage rate of the
completed. taxing units within his or her jurisdiction, so that the
(b) Upon authorization to use an interim total taxes levied when each recomputed rate is
assessment roll, the property appraiser shall so applied against the approved roll are equal to those
advise the taxing units within his or her jurisdiction. of the corresponding provisional rate applied against
The millage rates adopted at the hearings held the interim roll. Each recomputed rate shall be
pursuant to s. 200.065(2)(d) shall be considered considered the official millage levy of the taxing
provisional millage rates and shall apply only to unit for the tax year in question. The property
valuations shown on the interim assessment roll. appraiser shall notify each taxing unit as to the value
Such taxing units shall certify such rates to the of the recomputed or official millage rate.
property appraiser. (8)(a) Upon recomputation, the property
(4) All provisions of law applicable to millage appraiser shall extend taxes against the approved
rates and limitations thereon shall apply to roll and shall prepare a reconciliation between the
provisional millage rates, except as otherwise interim and approved assessment rolls. For each
provided in this section. parcel, the reconciliation shall show provisional
(5) Upon extension, the property appraiser taxes levied, final taxes levied, and the difference
shall certify the interim assessment roll to the tax thereof.
collector and shall notify the tax collector and the (b) The property appraiser shall certify such
clerk of the circuit court that such roll is provisional reconciliation to the tax collector, unless otherwise
and that ultimate tax liability on the property is authorized pursuant to paragraph (d), which
subject to a final determination. The tax collector reconciliation shall contain sufficient information
and the clerk of the circuit court shall be responsible for the preparation of supplemental bills or refunds.
for posting notices to this effect in conspicuous (c) Upon receipt of such reconciliation,the tax
places within their respective offices. The property collector shall prepare and mail to the taxpayers
appraiser shall ensure that such notice appears either supplemental bills, due and collectible in the
conspicuously on the printed interim roll. same manner as bills issued pursuant to chapter 197,
(6) The tax collector shall prepare and mail or refunds in the form of county warrants. However,
provisional tax bills to the taxpayers based upon no bill shall be issued or considered due and owing,
interim assessments and provisional millage rates, and no refund shall be authorized, if the amount
which bills shall be subject to all provisions of law thereof is less than$10.Approval by the Department
applicable to the collection and distribution of ad of Revenue shall not be required for refunds made
valorem taxes, except as otherwise provided in this pursuant to this section.
section. These bills shall be clearly marked (d) However, the court, upon a determination
"PROVISIONAL—THIS IS NOT A FINAL TAX that the amount to be supplementally billed and
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refunded is insufficient to warrant a separate billing applicable to objections to assessments shall apply
or that the length of time until the next regular to the final approved assessment roll. The
issuance of ad valorem tax bills is similarly department shall adopt by rule procedures for
insufficient, may authorize the tax collector to notifying taxpayers of their final approved
withhold issuance of supplemental bills and refunds assessments and of the time period for filing
until issuance of the next year's tax bills. At that petitions.
time, the amount due or the refund amount shall be (10)(a) Delinquent provisional taxes on real
added to or subtracted from the amount of current property shall not be subject to the delinquent tax
taxes due on each parcel, provided that the current provisions of chapter 197 until such time as the
tax and the prior year's tax or refund shall be shown assessment roll is reconciled, supplemental bills are
separately on the bill. Alternatively, at the option of issued, and taxes on the property remain delinquent.
the tax collector, separate bills and statements of However, delinquent provisional taxes on real
refund may be issued. property shall accrue interest at an annual rate of 12
(e) Any tax bill showing supplemental taxes percent, computed in accordance with s. 197.172.
due or a refund due, or any warrant issued as a Interest accrued on provisional taxes shall be added
refund, shall be accompanied by an explanatory to the taxes, interest, costs, and charges due with
notice in substantially the following form: respect to final taxes levied. When interest begins to
accrue on delinquent provisional taxes, the property
NOTICE OF SUPPLEMENTAL BILL owner shall be given notice by first-class mail.
OR REFUND (b) Delinquent provisional taxes on personal
OF PROPERTY TAXES property shall be subject to all applicable provisions
of chapter 197.
Property taxes for ...(year)... were based upon a (11) A recomputation of millage rates under
temporary assessment roll, to allow time for a more this section shall not reduce or increase the total of
accurate determination of property values. all revenues available from state or local sources to
Reassessment work has now been completed and a school district or to a unit of local government as
final tax liability for...(year)... has been recomputed defined in part II of chapter 218. Notwithstanding
for each taxpayer. BY LAW, THE the provisions of subsection (7), the provisional
REASSESSMENT OF PROPERTY AND millage rates levied by a multicounty taxing
RECOMPUTATION OF TAXES WILL NOT authority against an interim roll shall not be
INCREASE THE TOTAL AMOUNT OF TAXES recomputed, but shall be considered the official or
COLLECTED BY EACH LOCAL final tax rate for the year in question; and the interim
GOVERNMENT. However, if your property was roll shall be considered the final roll for each such
relatively underassessed on the temporary roll, you taxing authority. Notwithstanding the provisions of
owe additional taxes. If your property was relatively subsection (7), millage rates adopted by vote of the
overassessed, you will receive a partial refund of electors pursuant to s. 9(b) or s. 12, Art. VII of the
taxes. If you have questions concerning this matter, State Constitution shall not be recomputed.
please contact your county tax collector's office. (12) The property appraiser shall follow a
(9) Any person objecting to an interim reasonable and expeditious timetable in completing
assessment placed on any property taxable to him or a roll in compliance with the requirements of law. In
her may request an informal conference with the the event of noncompliance, the executive director
property appraiser,pursuant to s. 194.011(2),or may may seek any judicial or administrative remedy
seek judicial review of the interim property available to him or her under law to secure such
assessment. However, petitions to the value compliance.
adjustment board shall not be filed or heard with (13) For the purpose of this section, the terms
respect to interim assessments. All provisions of law "roll," "assessment roll," and "interim assessment
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roll" mean the rolls for real, personal, and centrally collection. The property appraiser shall deliver to
assessed property. each municipality a copy of the municipal tax roll.
(14) Chapter 120 shall not apply to this (2) The county tax collector shall collect all ad
section. valorem taxes for municipalities within the county.
History.—s. 1, ch. 80-261; s. 5, ch. 80-274; s. 7, ch. 82- He or she shall collect municipal taxes in the same
208; ss. 2,21, 34, 80,ch. 82-226; ss. 206, 221,ch. 85-342; s. manner as county taxes.
139,ch.91-112;s.973,ch.95-147;s.28,ch.95-280. History.—s. 3, ch. 74-234; s. 1, ch. 76-133; s. 2, ch. 76-
140; ss. 207,221, ch. 85-342; s. 1,ch. 90-343; s. 140,ch. 91-
193.1147 Performance review panel.—If 112;s. 975,ch.95-147.
there occurs within any 4-year period the final
disapproval of all or any part of a county roll 193.122 Certificates of value adjustment
pursuant to s. 193.1142 for 2 separate years, the board and property appraiser; extensions on the
Governor shall appoint a three-member assessment rolls.—
performance review panel. The panel shall (1) The value adjustment board shall certify
investigate the circumstances surrounding such each assessment roll upon order of the board of
disapprovals and the general performance of the county commissioners pursuant to s. 197.323, if
property appraiser. If the panel finds unsatisfactory applicable, and again after all hearings required by
performance, the property appraiser shall be s. 194.032 have been held. These certificates shall
ineligible for the designation and special be attached to each roll as required by the
qualification salary provided in s. 145.10(2). Within Department of Revenue. Notwithstanding an
not less than 12 months,the property appraiser may extension of the roll by the board of county
requalify therefor, provided he or she successfully commissioners pursuant to s. 197.323, the value
recompletes the courses and examinations adjustment board must complete all hearings
applicable to new candidates. required by s. 194.032 and certify the assessment
History.—s.8,ch. 80-377;s.8,ch.82-208;ss.22,80,ch. roll to the property appraiser by June 1 following the
82-226;s. 974,ch.95-147. assessment year. The June 1 requirement shall be
extended until December 1 in each year in which the
193.116 Municipal assessment rolls.— number of petitions filed increased by more than 10
(1) The county property appraiser shall percent over the previous year.
prepare an assessment roll for every municipality in (2) After the first certification of the tax rolls
the county. The value adjustment board shall give by the value adjustment board, the property
notice to the chief executive officer of each appraiser shall make all required extensions on the
municipality whenever an appeal has been taken rolls to show the tax attributable to all taxable
with respect to property located within that property. Upon completion of these extensions, and
municipality. Representatives of that municipality upon satisfying himself or herself that all property is
shall be given an opportunity to be heard at such properly taxed, the property appraiser shall certify
hearing. The property appraiser shall deliver each the tax rolls and shall within 1 week thereafter
assessment roll to the appropriate municipality in publish notice of the date and fact of extension and
the same manner as assessment rolls are delivered to certification on the property appraiser's website and
the county commissions. The governing body of the in a periodical meeting the requirements of s. 50.011
municipality shall have 30 days to certify all and publicly display a notice of the date of
millages to the county property appraiser. The certification in the office of the property appraiser.
county property appraiser shall extend the millage The property appraiser shall also supply notice of
against the municipal assessment roll. The property the date of the certification to any taxpayer who
appraiser shall certify the municipal tax roll to the requests one in writing. These certificates and
county tax collector for collection in the same notices shall be made in the form required by the
manner as the county tax roll is certified for
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department and attached to each roll as required by manner and form prescribed by the department
the department by rule. within 1 week after extension and certification to the
(3) When the tax rolls have been extended tax collector and again after recertification to the tax
pursuant to s. 197.323, the second certification of collector, if applicable. When the provisions of s.
the value adjustment board shall reflect all changes 193.1145 are exercised, the requirements of this
made by the board together with any adjustments or subsection shall apply upon extension pursuant to s.
changes made by the property appraiser. Upon such 193.1145(3)(a) and again upon reconciliation
certification, the property appraiser shall recertify pursuant to s. 193.1145(8)(a).
the tax rolls with all changes to the collector and History.—s. 18,ch.70-243;s. 1,ch. 71-371;s.9,ch. 73-
172;s.4,ch.74-234;s.2,ch.76-133;s.5,ch.76-234;s. 1,ch.
shall provide public notice of the date and fact of 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26, ch. 83-
recertification pursuant to subsection(2). 204;s. 55,ch. 83-217;ss.208,221,ch. 85-342;s. 141,ch.91-
(4) An appeal of a value adjustment board 112;s. 976,ch.95-147;s. 3,ch.2013-72;s.3,ch.2016-128.
decision pursuant to s. 194.036(1)(a) or (b) by the Note.—Consolidation of provisions of former ss.
property appraiser shall be filed prior to extension of 193.401-193.421.
the tax roll under subsection (2) or, if the roll was 193.132 Prior assessments validated.—
extended pursuant to s. 197.323, within 30 days of Every assessment of taxes heretofore made on
recertification under subsection(3). The roll may be of anykind, when such assessment has
certified by the property appraiser prior to an appeal
property
being filed pursuant to s. 194.036(1)(c), but such been actually made in the name of the true owner,is
hereby validated. No tax assessment or tax levy
appeal shall be filed within 20 days after receipt of made upon any such property shall be held invalid
the decision of the department relative to further
judicial proceedings. by reason of or because of the subsequent
(5) The department shall promulgate amendment in the law.
History.—s. 1, ch. 10023, 1925; CGL 927; ss. 1, 2, ch.
regulations to ensure that copies of the tax rolls are 69-55;s. 19,ch.70-243.
distributed to the appropriate officials and Note.—Former ss. 192.32, 193.341.
maintained as part of their records for as long as is
necessary to provide for the orderly collection of 193.133 Effect of mortgage fraud on
taxes. Such regulations shall also provide for the property assessments.—
maintenance of the necessary permanent copies of (1) Upon the finding of probable cause of any
such rolls. person for the crime of mortgage fraud, as defined
(6) The property appraiser may extend millage in s. 817.545, or any other fraud involving real
as required in subsection (2) against the assessment property that may have artificially inflated or could
roll and certify it to the tax collector even though artificially inflate the value of property affected by
there are parcels subject to judicial or administrative such fraud, the arresting agency shall promptly
review pursuant to s. 194.036(1). Such parcels shall notify the property appraiser of the county in which
be certified and have taxes extended against them in such property or properties are located of the nature
accordance with the decisions of the value of the alleged fraud and the property or properties
adjustment board or the property appraiser's affected. If notification as required in this section
valuation if the roll has been extended pursuant to s. would jeopardize or negatively impact a continuing
197.323, except that payment of such taxes by the investigation,notification may be delayed until such
taxpayer shall not preclude the taxpayer from being time as notice may be made without such effect.
required to pay additional taxes in accordance with (2) The property appraiser may adjust the
final judicial determination of an appeal filed assessment of any affected real property.
pursuant to s. 194.036(1). (3) Upon a conviction of fraud as defined in
(7) Each assessment roll shall be submitted to subsection (1), the property appraiser of the county
the executive director of the department in the in which such property or properties are located
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shall, if necessary, reassess such property or person applies for a homestead exemption on the
properties affected by such fraud. property;
History.—s. 1,ch.2008-80. c. The change or transfer is by means of an
instrument in which the owner is listed as both
'193.155 Homestead assessments.— grantor and grantee of the real property and one or
Homestead property shall be assessed at just value more other individuals are additionally named as
as of January 1, 1994. Property receiving the grantee. However, if any individual who is
homestead exemption after January 1, 1994,shall be additionally named as a grantee applies for a
assessed at just value as of January 1 of the year in homestead exemption on the property, the
which the property receives the exemption unless application is considered a change of ownership;
the provisions of subsection(8) apply. d. The change or transfer is by means of an
(1) Beginning in 1995, or the year following instrument in which the owner entitled to the
the year the property receives homestead exemption, homestead exemption is listed as both grantor and
whichever is later, the property shall be reassessed grantee of the real property and one or more other
annually on January 1. Any change resulting from individuals, all of whom held title as joint tenants
such reassessment shall not exceed the lower of the with rights of survivorship with the owner, are
following: named only as grantors and are removed from the
(a) Three percent of the assessed value of the title; or
property for the prior year; or e. The person is a lessee entitled to the
(b) The percentage change in the Consumer homestead exemption under s. 196.041(1);
Price Index for All Urban Consumers, U.S. City 2. Legal or equitable title is changed or
Average, all items 1967=100, or successor reports transferred between husband and wife, including a
for the preceding calendar year as initially reported change or transfer to a surviving spouse or a transfer
by the United States Department of Labor, Bureau due to a dissolution of marriage;
of Labor Statistics. 3. The transfer occurs by operation of law to
(2) If the assessed value of the property as the surviving spouse or minor child or children
calculated under subsection (1) exceeds the just under s. 732.401;
value, the assessed value of the property shall be 4. Upon the death of the owner, the transfer is
lowered to the just value of the property. between the owner and another who is a permanent
(3)(a) Except as provided in this subsection or resident and who is legally or naturally dependent
subsection (8), property assessed under this section upon the owner; or
shall be assessed at just value as of January 1 of the 5. The transfer occurs with respect to a
year following a change of ownership. Thereafter, property where all of the following apply:
the annual changes in the assessed value of the a. Multiple owners hold title as joint tenants
property are subject to the limitations in subsections with rights of survivorship;
(1)and(2). For the purpose of this section, a change b. One or more owners were entitled to and
of ownership means any sale, foreclosure, or received the homestead exemption on the property;
transfer of legal title or beneficial title in equity to c. The death of one or more owners occurs;
any person, except if any of the following apply: and
1. Subsequent to the change or transfer,the same d. Subsequent to the transfer, the surviving
person is entitled to the homestead exemption as was owner or owners previously entitled to and receiving
previously entitled and: the homestead exemption continue to be entitled to
a. The transfer of title is to correct an error; and receive the homestead exemption.
b. The transfer is between legal and equitable (b) For purposes of this subsection,a leasehold
title or equitable and equitable title and no additional interest that qualifies for the homestead exemption
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under s. 196.031 or s. 196.041 shall be treated as an (c) Changes, additions, or improvements that
equitable interest in the property. replace all or a portion of real property that was
(4)(a) Except as provided in paragraph(b) and damaged or destroyed by misfortune or calamity
s. 193.624, changes, additions, or improvements to shall be assessed upon substantial completion as if
homestead property shall be assessed at just value as such damage or destruction had not occurred and in
of the first January 1 after the changes, additions, or accordance with paragraph (b) if the owner of such
improvements are substantially completed. property:
1 (b)1. Changes, additions, or improvements 1. Was permanently residing on such property
that replace all or a portion of homestead property, when the damage or destruction occurred;
including ancillary improvements, damaged or 2. Was not entitled to receive homestead
destroyed by misfortune or calamity shall be exemption on such property as of January 1 of that
assessed upon substantial completion as provided in year; and
this paragraph. Such assessment must be calculated 3. Applies for and receives homestead
using the homestead property's assessed value as of exemption on such property the following year.
the January 1 immediately before the date on which (d) Changes, additions, or improvements
the damage or destruction was sustained, subject to include improvements made to common areas or
the assessment limitations in subsections(1)and(2), other improvements made to property other than to
when: the homestead property by the owner or by an owner
a. The square footage of the homestead association, which improvements directly benefit
property as changed or improved does not exceed the homestead property. Such changes, additions,or
110 percent of the square footage of the homestead improvements shall be assessed at just value,and the
property before the damage or destruction; or just value shall be apportioned among the parcels
b. The total square footage of the homestead benefiting from the improvement.
property as changed or improved does not exceed (5) When property is destroyed or removed
1,500 square feet. and not replaced, the assessed value of the parcel
2. The homestead property's assessed value shall be reduced by the assessed value attributable to
must be increased by the just value of that portion of the destroyed or removed property.
the changed or improved homestead property which (6) Only property that receives a homestead
is in excess of 110 percent of the square footage of exemption is subject to this section. No portion of
the homestead property before the damage or property that is assessed solely on the basis of
destruction or of that portion exceeding 1,500 square character or use pursuant to s. 193.461 or s. 193.501,
feet. or assessed pursuant to s. 193.505, is subject to this
3. Homestead property damaged or destroyed section.When property is assessed under s. 193.461,
by misfortune or calamity which, after being s. 193.501, or s. 193.505 and contains a residence
changed or improved, has a square footage of less under the same ownership, the portion of the
than 100 percent of the homestead property's total property consisting of the residence and curtilage
square footage before the damage or destruction must be assessed separately,pursuant to s. 193.011,
shall be assessed pursuant to subsection(5). for the assessment to be subject to the limitation in
4. Changes, additions, or improvements this section.
assessed pursuant to this paragraph must be (7) If a person received a homestead
reassessed pursuant to subsection (1) in subsequent exemption limited to that person's proportionate
years. This paragraph applies to changes, additions, interest in real property, the provisions of this
or improvements commenced within 3 years after section apply only to that interest.
the January 1 following the damage or destruction (8) Property assessed under this section shall
of the homestead. be assessed at less than just value when the person
who establishes a new homestead has received a
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homestead exemption as of January 1 of any of the difference between the just value and the assessed
3 immediately preceding years. For purposes of this value of either of the prior eligible homesteads as of
subsection,a husband and wife who owned and both January 1 of the year in which either of the eligible
permanently resided on a previous homestead shall prior homesteads was abandoned, but may not
each be considered to have received the homestead exceed$500,000.
exemption even though only the husband or the wife (d) If two or more persons abandon jointly
applied for the homestead exemption on the owned and jointly titled property that received a
previous homestead. The assessed value of the homestead exemption as of January 1 of any of the
newly established homestead shall be determined as 3 immediately preceding years, and one or more
provided in this subsection. such persons who were entitled to and received a
(a) If the just value of the new homestead as of homestead exemption on the abandoned property
January 1 is greater than or equal to the just value of establish a new homestead that would otherwise be
the immediate prior homestead as of January 1 of the eligible for assessment under this subsection, each
year in which the immediate prior homestead was such person establishing a new homestead is entitled
abandoned,the assessed value of the new homestead to a reduction from just value for the new homestead
shall be the just value of the new homestead minus equal to the just value of the prior homestead minus
an amount equal to the lesser of $500,000 or the the assessed value of the prior homestead divided by
difference between the just value and the assessed the number of owners of the prior homestead who
value of the immediate prior homestead as of received a homestead exemption, unless the title of
January 1 of the year in which the prior homestead the property contains specific ownership shares, in
was abandoned. Thereafter, the homestead shall be which case the share of reduction from just value
assessed as provided in this section. shall be proportionate to the ownership share. In the
(b) If the just value of the new homestead as of case of a husband and wife abandoning jointly titled
January 1 is less than the just value of the immediate property, the husband and wife may designate the
prior homestead as of January 1 of the year in which ownership share to be attributed to each spouse by
the immediate prior homestead was abandoned, the following the procedure in paragraph(f). To qualify
assessed value of the new homestead shall be equal to make such a designation, the husband and wife
to the just value of the new homestead divided by must be married on the date that the jointly owned
the just value of the immediate prior homestead and property is abandoned. In calculating the assessment
multiplied by the assessed value of the immediate reduction to be transferred from a prior homestead
prior homestead.However,if the difference between that has an assessment reduction for living quarters
the just value of the new homestead and the assessed of parents or grandparents pursuant to s. 193.703,
value of the new homestead calculated pursuant to the value calculated pursuant to s. 193.703(6) must
this paragraph is greater than$500,000,the assessed first be added back to the assessed value of the prior
value of the new homestead shall be increased so homestead. The total reduction from just value for
that the difference between the just value and the all new homesteads established under this paragraph
assessed value equals $500,000. Thereafter, the may not exceed $500,000. There shall be no
homestead shall be assessed as provided in this reduction from just value of any new homestead
section. unless the prior homestead is reassessed at just value
(c) If two or more persons who have each or is reassessed under this subsection as of January
received a homestead exemption as of January 1 of 1 after the abandonment occurs.
any of the 3 immediately preceding years and who (e) If one or more persons who previously
would otherwise be eligible to have a new owned a single homestead and each received the
homestead property assessed under this subsection homestead exemption qualify for a new homestead
establish a single new homestead, the reduction where all persons who qualify for homestead
from just value is limited to the higher of the exemption in the new homestead also qualified for
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homestead exemption in the previous homestead (i)1. If the previous homestead was located in
without an additional person qualifying for a different county than the new homestead, the
homestead exemption in the new homestead, the property appraiser in the county where the new
reduction in just value shall be calculated pursuant homestead is located must transmit a copy of the
to paragraph (a) or paragraph (b), without completed form together with a completed
application of paragraph (c) or paragraph(d). application for homestead exemption to the property
(f) A husband and wife abandoning jointly appraiser in the county where the previous
titled property who wish to designate the ownership homestead was located. If the previous homesteads
share to be attributed to each person for purposes of of applicants for transfer were in more than one
paragraph (d) must file a form provided by the county, each applicant from a different county must
department with the property appraiser in the county submit a separate form.
where such property is located. The form must 2. The property appraiser in the county where
include a sworn statement by each person the previous homestead was located must return
designating the ownership share to be attributed to information to the property appraiser in the county
each person for purposes of paragraph (d) and must where the new homestead is located by April 1 or
be filed prior to either person filing the form within 2 weeks after receipt of the completed
required under paragraph (h) to have a parcel of application from that property appraiser, whichever
property assessed under this subsection. Such a is later. As part of the information returned, the
designation, once filed with the property appraiser, property appraiser in the county where the previous
is irrevocable. homestead was located must provide sufficient
(g) For purposes of receiving an assessment information concerning the previous homestead to
reduction pursuant to this subsection, a person allow the property appraiser in the county where the
entitled to assessment under this section may new homestead is located to calculate the amount of
abandon his or her homestead even though it the assessment limitation difference which may be
remains his or her primary residence by notifying transferred and must certify whether the previous
the property appraiser of the county where the homestead was abandoned and has been or will be
homestead is located. This notification must be in reassessed at just value or reassessed according to
writing and delivered at the same time as or before the provisions of this subsection as of the January 1
timely filing a new application for homestead following its abandonment.
exemption on the property. 3. Based on the information provided on the
(h) In order to have his or her homestead form from the property appraiser in the county
property assessed under this subsection, a person where the previous homestead was located, the
must file a form provided by the department as an property appraiser in the county where the new
attachment to the application for homestead homestead is located shall calculate the amount of
exemption, including a copy of the form required to the assessment limitation difference which may be
be filed under paragraph(f),if applicable. The form, transferred and apply the difference to the January 1
which must include a sworn statement attesting to assessment of the new homestead.
the applicant's entitlement to assessment under this 4. All property appraisers having information-
subsection, shall be considered sufficient sharing agreements with the department are
documentation for applying for assessment under authorized to share confidential tax information with
this subsection.The department shall require by rule each other pursuant to s. 195.084, including social
that the required form be submitted with the security numbers and linked information on the
application for homestead exemption under the forms provided pursuant to this section.
timeframes and processes set forth in chapter 196 to 5. The transfer of any limitation is not final
the extent practicable. until any values on the assessment roll on which the
transfer is based are final. If such values are final
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after tax notice bills have been sent, the property 12. If the property appraiser has not received
appraiser shall make appropriate corrections and a information sufficient to identify the previous
corrected tax notice bill shall be sent. Any values homestead and the amount of the assessment
that are under administrative or judicial review shall limitation difference which is transferable before
be noticed to the tribunal or court for accelerated mailing the notice of proposed property taxes, the
hearing and resolution so that the intent of this taxpayer may file a petition with the value
subsection may be carried out. adjustment board in the county where the new
6. If the property appraiser in the county where homestead is located.
the previous homestead was located has not (j) Any person who is qualified to have his or
provided information sufficient to identify the her property assessed under this subsection and who
previous homestead and the assessment limitation fails to file an application by March 1 may file an
difference is transferable, the taxpayer may file an application for assessment under this subsection and
action in circuit court in that county seeking to may, pursuant to s. 194.011(3), file a petition with
establish that the property appraiser must provide the value adjustment board requesting that an
such information. assessment under this subsection be granted. Such
7. If the information from the property petition may be filed at any time during the taxable
appraiser in the county where the previous year on or before the 25th day following the mailing
homestead was located is provided after the of the notice by the property appraiser as provided
procedures in this section are exercised,the property in s. 194.011(1). Notwithstanding s. 194.013, such
appraiser in the county where the new homestead is person must pay a nonrefundable fee of $15 upon
located shall make appropriate corrections and a filing the petition. Upon reviewing the petition, if
corrected tax notice and tax bill shall be sent. the person is qualified to receive the assessment
8. This subsection does not authorize the under this subsection and demonstrates particular
consideration or adjustment of the just, assessed, or extenuating circumstances judged by the property
taxable value of the previous homestead property. appraiser or the value adjustment board to warrant
9. The property appraiser in the county where granting the assessment, the property appraiser or
the new homestead is located shall promptly notify the value adjustment board may grant an assessment
a taxpayer if the information received, or available, under this subsection.
is insufficient to identify the previous homestead (k) Any person who is qualified to have his or
and the amount of the assessment limitation her property assessed under this subsection and who
difference which is transferable. Such notification fails to timely file an application for his or her new
shall be sent on or before July 1 as specified in s. homestead in the first year following eligibility may
196.151. file in a subsequent year. The assessment reduction
10. The taxpayer may correspond with the shall be applied to assessed value in the year the
property appraiser in the county where the previous transfer is first approved,and refunds of tax may not
homestead was located to further seek to identify the be made for previous years.
homestead and the amount of the assessment (1) The property appraisers of the state shall,as
limitation difference which is transferable. soon as practicable after March 1 of each year and
11. If the property appraiser in the county on or before July 1 of that year, carefully consider
where the previous homestead was located supplies all applications for assessment under this subsection
sufficient information to the property appraiser in which have been filed in their respective offices on
the county where the new homestead is located,such or before March 1 of that year. If, upon
information shall be considered timely if provided investigation, the property appraiser finds that the
in time for inclusion on the notice of proposed applicant is entitled to assessment under this
property taxes sent pursuant to ss. 194.011 and subsection, the property appraiser shall make such
200.065(1). entries upon the tax rolls of the county as are
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necessary to allow the assessment. If, after due property as of January 1 of the year immediately
consideration, the property appraiser finds that the following the named tropical storm or hurricane.
applicant is not entitled to the assessment under this The election provided for in this paragraph is
subsection,the property appraiser shall immediately available only if the owner establishes a new
prepare a notice of such disapproval, giving his or homestead as of January 1 of the third year
her reasons therefor, and a copy of the notice must immediately following the storm or hurricane. This
be served upon the applicant by the property paragraph shall apply to homestead property
appraiser by personal delivery or by registered mail damaged or destroyed on or after January 1, 2017.
to the post office address given by the applicant.The (9) Erroneous assessments of homestead
applicant may appeal the decision of the property property assessed under this section may be
appraiser refusing to allow the assessment under this corrected in the following manner:
subsection to the value adjustment board, and the (a) If errors are made in arriving at any
board shall review the application and evidence assessment under this section due to a material
presented to the property appraiser upon which the mistake of fact concerning an essential characteristic
applicant based the claim and hear the applicant in of the property, the just value and assessed value
person or by agent on behalf of his or her right to must be recalculated for every such year, including
such assessment. Such appeal shall be heard by an the year in which the mistake occurred.
attorney special magistrate if the value adjustment (b) If changes, additions, or improvements are
board uses special magistrates. The value not assessed at just value as of the first January 1
adjustment board shall reverse the decision of the after they were substantially completed,the property
property appraiser in the cause and grant assessment appraiser shall determine the just value for such
under this subsection to the applicant if, in its changes, additions, or improvements for the year
judgment,the applicant is entitled to the assessment they were substantially completed. Assessments for
or shall affirm the decision of the property appraiser. subsequent years shall be corrected, applying this
The action of the board is final in the cause unless section if applicable.
the applicant, within 60 days following the date of (c) If back taxes are due pursuant to s.
refusal of the application by the board, files in the 193.092, the corrections made pursuant to this
circuit court of the county in which the homestead is subsection shall be used to calculate such back
located a proceeding against the property appraiser taxes.
for a declaratory judgment as is provided under (10) If the property appraiser determines that
chapter 86 or other appropriate proceeding. The for any year or years within the prior 10 years a
failure of the taxpayer to appear before the property person who was not entitled to the homestead
appraiser or value adjustment board or to file any property assessment limitation granted under this
paper other than the application as provided in this section was granted the homestead property
subsection does not constitute a bar to or defense in assessment limitation, the property appraiser
the proceedings. making such determination shall serve upon the
(m) For purposes of receiving an assessment owner a notice of intent to record in the public
reduction pursuant to this subsection, an owner of a records of the county a notice of tax lien against any
homestead property that was significantly damaged property owned by that person in the county, and
or destroyed as a result of a named tropical storm or such property must be identified in the notice of tax
hurricane may elect, in the calendar year following lien. Such property that is situated in this state is
the named tropical storm or hurricane, to have the subject to the unpaid taxes, plus a penalty of 50
significantly damaged or destroyed homestead percent of the unpaid taxes for each year and 15
deemed to have been abandoned as of the date of the percent interest per annum.However,when a person
named tropical storm or hurricane even though the entitled to exemption pursuant to s. 196.031
owner received a homestead exemption on the inadvertently receives the limitation pursuant to this
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section following a change of ownership, the (1) As used in this section, the term
assessment of such property must be corrected as "nonhomestead residential property" means
provided in paragraph (9)(a), and the person need residential real property that contains nine or fewer
not pay the unpaid taxes, penalties, or interest. dwelling units, including vacant property zoned and
Before a lien may be filed, the person or entity so platted for residential use, and that does not receive
notified must be given 30 days to pay the taxes and the exemption under s. 196.031.
any applicable penalties and interest. If the property (2) For all levies other than school district
appraiser improperly grants the property assessment levies, nonhomestead residential property shall be
limitation as a result of a clerical mistake or an assessed at just value as of January 1 of the year that
omission, the person or entity improperly receiving the property becomes eligible for assessment
the property assessment limitation may not be pursuant to this section.
assessed a penalty or interest. (3) Beginning in the year following the year
History.—s. 62, ch. 94-353; s. 5, ch. 2001-137; s. 1, ch. the nonhomestead residential property becomes
2006-38; s. 1,ch.2006-311;s. 5,ch.2007-339;s.3,ch.2008- eligible for assessment pursuant to this section, the
173; s. 1, ch. 2010-109; s. 5,ch. 2012-193; s. 4, ch. 2013-72; property shall be reassessed annually on January 1.
s. 2, ch. 2013-77; s. 5,ch. 2016-128; s. 9, ch. 2018-118; s. 1,
ch.2020-175;ss.2,3,ch.2021-31. Any change resulting from such reassessment may
1 Note.—Section 6, ch. 2022-97, provides that "[t]he not exceed 10 percent of the assessed value of the
amendments made by this act to s. 196.031, Florida Statutes, property for the prior year.
are intended to be remedial and clarifying in nature and apply (4) If the assessed value of the property as
retroactively, but do not provide a basis for an assessment of
any tax or create a right to a refund of any tax paid before the calculated under subsection (3) exceeds the just
effective date of this act. The amendments do not affect the value, the assessed value of the property shall be
provisions set forth in s. 193.155,Florida Statutes,limiting the lowered to the just value of the property.
application of that section only to the residence and curtilage." (5) Except as provided in this subsection,
property assessed under this section shall be
193.1551 Assessment of certain homestead assessed at just value as of January 1 of the year
property damaged in 2004 named storms.— following a change of ownership or control.
Notwithstanding the provisions of s. 193.155(4),the Thereafter, the annual changes in the assessed value
assessment at just value for changes, additions, or of the property are subject to the limitations in
improvements to homestead property rendered subsections (3) and (4). For purpose of this section,
uninhabitable in one or more of the named storms of a change of ownership or control means any sale,
2004 shall be limited to the square footage foreclosure, transfer of legal title or beneficial title
exceeding 110 percent of the homestead property's in equity to any person,or the cumulative transfer of
total square footage. Additionally, homes having control or of more than 50 percent of the ownership
square footage of 1,350 square feet or less which of the legal entity that owned the property when it
were rendered uninhabitable may rebuild up to was most recently assessed at just value, except as
1,500 total square feet and the increase in square provided in this subsection. There is no change of
footage shall not be considered as a change, an ownership if:
addition, or an improvement that is subject to (a) The transfer of title is to correct an error.
assessment at just value. The provisions of this (b) The transfer is between legal and equitable
section are limited to homestead properties in which title.
(c) The transfer is between husband and wife,
repairs are commenced by January 1, 2008, and including a transfer to a surviving spouse or a
apply retroactively to January 1, 2005. transfer due to a dissolution of marriage.
History.—s. 1,ch.2005-268;s.2,ch.2007-106.
(d) For a publicly traded company, the
193.1554 Assessment of nonhomestead cumulative transfer of more than 50 percent of the
residential property.— ownership of the entity that owns the property
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occurs through the buying and selling of shares of years. This paragraph applies to changes, additions,
the company on a public exchange. This exception or improvements commenced within 3 years after
does not apply to a transfer made through a merger the January 1 following the damage or destruction
with or an acquisition by another company, of the property.
including an acquisition by acquiring outstanding (c) Changes, additions, or improvements
shares of the company. include improvements made to common areas or
(6)(a) Except as provided in paragraph(b)and other improvements made to property other than to
s. 193.624, changes, additions, or improvements to the nonhomestead residential property by the owner
nonhomestead residential property shall be assessed or by an owner association, which improvements
at just value as of the first January 1 after the directly benefit the property. Such changes,
changes, additions, or improvements are additions, or improvements shall be assessed at just
substantially completed. value,and the just value shall be apportioned among
1(b)1. Changes, additions, or improvements the parcels benefiting from the improvement.
that replace all or a portion of nonhomestead (7) Any increase in the value of property
residential property, including ancillary assessed under this section which is attributable to
improvements, damaged or destroyed by misfortune combining or dividing parcels shall be assessed at
or calamity must be assessed upon substantial just value, and the just value shall be apportioned
completion as provided in this paragraph. Such among the parcels created.
assessment must be calculated using the (a) For divided parcels, the amount by which
nonhomestead property's assessed value as of the the sum of the just values of the divided parcels
January 1 immediately before the date on which the exceeds what the just value of the parcel would be if
damage or destruction was sustained, subject to the undivided shall be attributable to the division. This
assessment limitations in subsections (3) and (4), amount shall be apportioned to the parcels pro rata
when: based on their relative just values.
a. The square footage of the property as (b) For combined parcels, the amount by
changed or improved does not exceed 110 percent which the just value of the combined parcel exceeds
of the square footage of the property before the what the sum of the just values of the component
damage or destruction; or parcels would be if they had not been combined shall
b. The total square footage of the property as be attributable to the combination.
changed or improved does not exceed 1,500 square (c) A parcel that is combined or divided after
feet. January 1 and included as a combined or divided
2. The property's assessed value must be parcel on the tax notice is not considered to be a
increased by the just value of that portion of the combined or divided parcel until the January 1 on
changed or improved property which is in excess of which it is first assessed as a combined or divided
110 percent of the square footage of the property parcel.
before the damage or destruction or of that portion (8) When property is destroyed or removed
exceeding 1,500 square feet. and not replaced, the assessed value of the parcel
3. Property damaged or destroyed by shall be reduced by the assessed value attributable to
misfortune or calamity which, after being changed the destroyed or removed property.
or improved, has a square footage of less than 100 (9) Erroneous assessments of nonhomestead
percent of the property's total square footage before residential property assessed under this section may
the damage or destruction shall be assessed pursuant be corrected in the following manner:
to subsection (8). (a) If errors are made in arriving at any
4. Changes, additions, or improvements assessment under this section due to a material
assessed pursuant to this paragraph shall be mistake of fact concerning an essential characteristic
reassessed pursuant to subsection (3) in subsequent of the property, the just value and assessed value
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must be recalculated for every such year, including changes, additions, or improvements that replaced all or a
the year in which the mistake occurred. portion of property damaged or destroyed by misfortune or
(b) If changes, additions, or improvements are calamity were not assessed in accordance with this act as of the
January 1 immediately after they were substantially
not assessed at just value as of the first January 1 completed, the property appraiser must determine the
after they were substantially completed,the property assessment for the year they were substantially completed and
appraiser shall determine the just value for such recalculate the just and assessed value for each subsequent year
so that the 2021 tax roll and subsequent tax rolls will be changes, additions, or improvements for the year
they were substantially completed. Assessments for corrected.
"(2) The amendments made by this act to ss. 193.155(4),
subsequent years shall be corrected, applying this 193.1554, and 193.1555,Florida Statutes,which are effective
section if applicable. July 1, 2021, apply retroactively to assessments made on or
(c) If back taxes are due pursuant to s. after January 1,2021."
193.092, the corrections made pursuant to this
subsection shall be used to calculate such back 193.1555 Assessment of certain residential
taxes. and nonresidential real property.—
(10) If the property appraiser determines that (1) As used in this section, the term:
for any year or years within the prior 10 years a (a) "Nonresidential real property" means real
person or entity who was not entitled to the property property that is not subject to the assessment
assessment limitation granted under this section was limitations set forth in s.4(a),(b),(c),(d),or(g),Art.
granted the property assessment limitation, the VII of the State Constitution.
property appraiser making such determination shall (b) "Improvement" means an addition or
serve upon the owner a notice of intent to record in change to land or buildings which increases their
the public records of the county a notice of tax lien value and is more than a repair or a replacement.
against any property owned by that person or entity (2) For all levies other than school district
levies, nonresidential real property and residential
in the county, and such property must be identified
in the notice of tax lien. Such property that is real property that is not assessed under s. 193.155 or
situated in this state is subject to the unpaid taxes, s. 193.1554 shall be assessed at just value as of
plus a penalty of 50 percent of the unpaid taxes for January 1 of the year that the property becomes
each year and 15 percent interest per annum. Before eligible for assessment pursuant to this section.
a lien may be filed, the person or entity so notified (3) Beginning in the year following the year
must be given 30 days to pay the taxes and any the property becomes eligible for assessment
applicable penalties and interest. If the property pursuant to this section, the property shall be
appraiser improperly grants the property assessment reassessed annually on January 1. Any change
limitation as a result of a clerical mistake or an resulting from such reassessment may not exceed 10
percent of the assessed value of the property for the
omission, the person or entity improperly receiving
the property assessment limitation may not be prior year.
assessed a penalty or interest. (4) If the assessed value of the property as
History.—ss. 10, 11,ch.2007-339;s.4,ch.2008-173;s. calculated under subsection (3) exceeds the just
12,ch.2009-21;s.2,ch.2010-109;ss. 1,2,ch.2011-125;s. value, the assessed value of the property shall be
6,ch.2012-193;s. 3,ch.2013-77;s.6,ch.2016-128;ss.4,5, lowered to the just value of the property.
ch.2'No 31. (5) Except as provided in this subsection,
Note.—
A. Section 7,ch.2021 31,provides that: property assessed under this section shall be
"(1) The amendments made by this act to ss. 193.155(4), assessed at just value as of January 1 of the year
193.1554,and 193.1555, Florida Statutes,which are effective following a qualifying improvement or change of
July 1, 2021, are remedial and clarifying in nature, but the ownership or control.Thereafter,the annual changes
amendments may not affect any assessment for tax rolls before in the assessed value of the property are subject to
2021 unless the assessment is under review by a value
adjustment board or a Florida court as of July 1, 2021. If
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the limitations in subsections (3) and (4). For b. The changes,additions,or improvements do
purpose of this section: not change the property's character or use.
(a) A qualifying improvement means any 2. The property's assessed value must be
substantially completed improvement that increases increased by the just value of that portion of the
the just value of the property by at least 25 percent. changed or improved property which is in excess of
(b) A change of ownership or control means 110 percent of the square footage of the property
any sale, foreclosure, transfer of legal title or before the damage or destruction.
beneficial title in equity to any person, or the 3. Property damaged or destroyed by
cumulative transfer of control or of more than 50 misfortune or calamity which, after being changed
percent of the ownership of the legal entity that or improved, has a square footage of less than 100
owned the property when it was most recently percent of the property's total square footage before
assessed at just value, except as provided in this the damage or destruction shall be assessed pursuant
subsection. There is no change of ownership if: to subsection(8).
1. The transfer of title is to correct an error. 4. Changes, additions, or improvements
2. The transfer is between legal and equitable assessed pursuant to this paragraph must be
title. reassessed pursuant to subsection (3) in subsequent
3. For a publicly traded company, the years. This paragraph applies to changes, additions,
cumulative transfer of more than 50 percent of the or improvements commenced within 3 years after
ownership of the entity that owns the property the January 1 following the damage or destruction
occurs through the buying and selling of shares of of the property.
the company on a public exchange. This exception (7) Any increase in the value of property
does not apply to a transfer made through a merger assessed under this section which is attributable to
with or acquisition by another company, including combining or dividing parcels shall be assessed at
acquisition by acquiring outstanding shares of the just value, and the just value shall be apportioned
company. among the parcels created.
(6)(a) Except as provided in paragraph (b), (a) For divided parcels, the amount by which
changes, additions, or improvements to the sum of the just values of the divided parcels
nonresidential real property shall be assessed at just exceeds what the just value of the parcel would be if
value as of the first January 1 after the changes, undivided shall be attributable to the division. This
additions, or improvements are substantially amount shall be apportioned to the parcels pro rata
completed. based on their relative just values.
1(b)1. Changes, additions, or improvements (b) For combined parcels, the amount by
that replace all or a portion of nonresidential real which the just value of the combined parcel exceeds
property, including ancillary improvements, what the sum of the just values of the component
damaged or destroyed by misfortune or calamity parcels would be if they had not been combined shall
must be assessed upon substantial completion as be attributable to the combination.
provided in this paragraph. Such assessment must be (c) A parcel that is combined or divided after
calculated using the nonresidential real property's January 1 and included as a combined or divided
assessed value as of the January 1 immediately parcel on the tax notice is not considered to be a
before the date on which the damage or destruction combined or divided parcel until the January 1 on
was sustained, subject to the assessment limitations which it is first assessed as a combined or divided
in subsections (3) and (4), when: parcel.
a. The square footage of the property as (8) When property is destroyed or removed
changed or improved does not exceed 110 percent and not replaced, the assessed value of the parcel
of the square footage of the property before the shall be reduced by the assessed value attributable to
damage or destruction; and the destroyed or removed property.
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(9) Erroneous assessments of nonresidential 1 Note.—Section 7,ch.2021-31,provides that:
real property assessed under this section may be "(1) The amendments made by this act to ss. 193.155(4),
193.1554, and 193.1555,Florida Statutes,which are effective
corrected in the following manner: July 1, 2021, are remedial and clarifying in nature, but the
(a) If errors are made in arriving at any amendments may not affect any assessment for tax rolls before
assessment under this section due to a material 2021 unless the assessment is under review by a value
mistake of fact concerning an essential characteristic adjustment board or a Florida court as of July 1, 2021. If
of the property, the just value and assessed value changes, additions, or improvements that replaced all or a
portion of property damaged or destroyed by misfortune or
must be recalculated for every such year, including
calamity were not assessed in accordance with this act as of the
the year in which the mistake occurred. January 1 immediately after they were substantially
(b) If changes, additions, or improvements are completed, the property appraiser must determine the
not assessed at just value as of the first January 1 assessment for the year they were substantially completed and
after they were substantially completed,the property recalculate the just and assessed value for each subsequent year
appraiser shall determine the just value for such so that the 2021 tax roll and subsequent tax rolls will be
corrected.
changes, additions, or improvements for the year "(2) The amendments made by this act to ss. 193.155(4),
they were substantially completed. Assessments for 193.1554,and 193.1555,Florida Statutes,which are effective
subsequent years shall be corrected, applying this July 1, 2021, apply retroactively to assessments made on or
section if applicable. after January 1,2021."
(c) If back taxes are due pursuant to s. 193.1556 Notice of change of ownership or
193.092, the corrections made pursuant to this
subsection shall be used to calculate such back control required.—
taxes. (1) Any person or entity that owns property
(10) If the property appraiser determines that assessed under s. 193.1554 or s. 193.1555 must
for any year or years within the prior 10 years a notify the property appraiser promptly of any
person or entity who was not entitled to the property change of ownership or control as defined in ss.
assessment limitation granted under this section was 193.1554(5) and 193.1555(5). If the change of
ownership is recorded by a deed or other instrument
granted the property assessment limitation, the
property appraiser making such determination shall in the public records of the county where the
serve upon the owner a notice of intent to record in property is located, the recorded deed or other
the public records of the county a notice of tax lien instrument shall serve as notice to the property
appraiser. If any property owner fails to so notify the
against any property owned by that person or entity
in the county, and such property must be identified property appraiser and the property appraiser
in the notice of tax lien. Such property that is determines that for any year within the prior 10 years
situated in this state is subject to the unpaid taxes, the owners property was not entitled to assessment
plus a penalty of 50 percent of the unpaid taxes for under s. 193.1554 or s. 193.1555, the owner of the
each year and 15 percent interest per annum. Before property is subject to the taxes avoided as a result of
a lien may be filed, the person or entity so notified such failure plus 15 percent interest per annum and
a penalty of 50 percent of the taxes avoided. It is the
must be given 30 days to pay the taxes and any
applicable penalties and interest. If the property duty of the property appraiser making such
appraiser improperly grants the property assessment determination to record in the public records of the
limitation as a result of a clerical mistake or an county a notice of tax lien against any property
omission, the person or entity improperly receiving owned by that person or entity in the county, and
such property must be identified in the notice of tax
the property assessment limitation may not be
assessed a penalty or interest. lien. Such property is subject to the payment of all
History.—ss. 12, 13,ch. 2007-339; s. 5,ch.2008-173;s. taxes and penalties. Such lien when filed shall attach
13,ch.2009-21;s.22,ch. 2010-5;s. 3,ch. 2010-109; ss. 3,4, to any property, identified in the notice of tax lien,
ch. 2011-125; s. 7, ch. 2012-193; s. 7, ch. 2016-128; s. 6, ch. owned by the person or entity that illegally or
2021-31. improperly was assessed under s. 193.1554 or s.
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193.1555. If such person or entity no longer owns 193.4517 Assessment of agricultural equipment
property in that county, but owns property in some rendered unable to be used due to
other county or counties in the state, it shall be the Hurricane Michael.
duty of the property appraiser to record a notice of 193.461 Agricultural lands; classification and
tax lien in such other county or counties, identifying assessment; mandated eradication or
the property owned by such person or entity in such quarantine program; natural disasters.
county or counties, and it becomes a lien against 193.4613 Agricultural lands used in production of
such property in such county or counties. aquaculture; assessment.
(2) The Department of Revenue shall provide 193.4615 Assessment of obsolete agricultural
a form by which a property owner may provide equipment.
notice to all property appraisers of a change of 193.462 Agricultural lands; annual application
ownership or control. The form must allow the process; extenuating circumstances;
property owner to list all property that it owns or waivers.
controls in this state for which a change of 193.481 Assessment of mineral, oil, gas, and
ownership or control as defined in s. 193.1554(5) or other subsurface rights.
s. 193.1555(5) has occurred, but has not been 193.501 Assessment of lands subject to a
noticed previously to property appraisers. Providing conservation easement, environmentally
notice on this form constitutes compliance with the endangered lands, or lands used for
notification requirements in this section. outdoor recreational or park purposes
History.—s. 14,ch.2007-339;s.6,ch.2008-173;s.4,ch. when land development rights have been
2010-109. conveyed or conservation restrictions
193.1557 Assessment of certain property have been covenanted.
damaged or destroyed by Hurricane Michael.—
193.503 Classification and assessment of historic
For property damaged or destroyed by Hurricane property used for commercial or certain
Michael in 2018, s. 193.155(4)(b), s. nonprofit purposes.
193.1554(6)(b), or s. 193.1555(6)(b) applies to 193.505 Assessment of historically significant
changes, additions, or improvements commenced property when development rights have
within 5 years after January 1, 2019. This section been conveyed or historic preservation
applies to the 2019-2023 tax rolls and shall stand restrictions have been covenanted.
repealed on December 31, 2023. 193.621 Assessment of pollution control devices.
History.—s.3,ch.2020-10;s.48,ch.2021-31. 193.623 Assessment of building renovations for
accessibility to the physically
handicapped.
193.624 Assessment of renewable energy source
PART II devices.
SPECIAL CLASSES OF PROPERTY 193.625 High-water recharge lands;classification
and assessment.
193.441 Legislative intent; findings and 193.6255 Applicability of duties of property
declaration. appraisers and clerks of the court
193.451 Annual growing of agricultural crops, pursuant to high-water recharge areas.
nonbearing fruit trees, nursery stock; 193.703 Reduction in assessment for living
taxability. quarters of parents or grandparents.
193.4516 Assessment of citrus fruit packing and
processing equipment rendered unused 193.441 Legislative intent; findings and
due to Hurricane Irma or citrus greening. declaration.—
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(1) For the purposes of assessment roll Note.—Former s. 192.063.
preparation and recordkeeping, it is the legislative
intent that any assessment for tax purposes which is 193.4516 Assessment of citrus fruit packing
less than the just value of the property shall be and processing equipment rendered unused due
considered a classified use assessment and reported to Hurricane Irma or citrus greening.—
accordingly. (1) For purposes of ad valorem taxation, and
(2) The Legislature finds that Florida's applying to the 2018 tax roll only, tangible personal
groundwater is among the state's most precious and property owned and operated by a citrus fruit
basic natural resources. The Legislature further packing or processing facility is deemed to have a
finds that it is in the interest of the state to protect its market value no greater than its value for salvage,
groundwater from pollution, overutilization, and provided the tangible personal property is no longer
other degradation because groundwater is the used in the operation of the facility due to the effects
primary source of potable water for 90 percent of of Hurricane Irma or to citrus greening.
Floridians. The Legislature declares that it is in the (2) As used in this section, the term "citrus"
public interest to allow county governments the has the same meaning as provided in s. 581.011(7).
flexibility to implement voluntary tax assessment History.—s. 10,ch.2018-118.
programs that protect the state's high-water recharge 193.4517 Assessment of agricultural
areas. equipment rendered unable to be used due to
History.—s. 12,ch. 79-334;s. 1,ch.96-204.
Hurricane Michael.-
193.451 Annual growing of agricultural (1)As used in this section, the term:
crops, nonbearing fruit trees, nursery stock; (a) "Farm"has the same meaning as provided in
taxability.— s. 823.14(3)(c).
(1) Growing annual agricultural crops, (b) "Farm operation" has the same meaning as
nonbearing fruit trees, nursery stock, and provided in s. 823.14(3)(d).
aquacultural crops, regardless of the growing (c) "Unable to be used" means the tangible
methods, shall be considered as having no personal property was damaged, or the farm, farm
ascertainable value and shall not be taxable until operation, or agricultural processing facility was
they have reached maturity or a stage of affected to such a degree that the tangible personal
marketability and have passed from the hands of the property could not be used for its intended purpose.
producer or offered for sale. This section shall be (2) For purposes of ad valorem taxation and
construed liberally in favor of the taxpayer. applying to the 2019 tax roll only, tangible personal
(2) Raw, annual, agricultural crops shall be property owned and operated by a farm, farm
considered to have no ascertainable value and shall operation, or agriculture processing facility located
not be taxable until such property is offered for sale in Okaloosa, Walton, Holmes, Washington, Bay,
to the consumer. Jackson,Calhoun,Gulf,Gadsden,Liberty,Franklin,
(3) Personal property leased or subleased by Leon, or Wakulla County is deemed to have a
the Department of Agriculture and Consumer market value no greater than its value for salvage if
Services and utilized in the inspection, grading, or the tangible personal property was unable to be used
classification of citrus fruit shall be deemed to have for at least 60 days due to the effects of Hurricane
value for purposes of assessment for ad valorem Michael.
property taxes no greater than its market value as (3) The deadline for an applicant to file an
salvage. It is the expressed intent of the Legislature application with the property appraiser for
that this subsection shall have retroactive assessment pursuant to this section is August 1,
application to December 31, 2003. 2019.
History.—ss. 1, 2, ch. 63-432; s. 1, ch. 67-573; ss. 1, 2, (4) If the property appraiser denies an
ch.69-55;s. 1,ch.2005-210;s. 5,ch.2013-72. application, the applicant may file, pursuant to s.
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194.011(3), a petition with the value adjustment file an application by March 1 must file an
board which requests that the tangible personal application for the classification with the property
property be assessed pursuant to this section. Such appraiser on or before the 25th day after the mailing
petition must be filed on or before the 25th day after by the property appraiser of the notice required
the mailing by the property appraiser during the under s. 194.011(1). Upon receipt of sufficient
2019 calendar year of the notice required under s. evidence, as determined by the property appraiser,
194.011(1). that demonstrates that the applicant was unable to
(5) This section applies retroactively to January apply for the classification in a timely manner or that
1, 2019. otherwise demonstrates extenuating circumstances
History.—s.2,ch.2019-42;s.2,ch.2021-7;s. 11,ch. that warrant the granting of the classification, the
2022-4. property appraiser may grant the classification. If
193.461 Agricultural lands; classification the applicant files an application for the
and assessment; mandated eradication or classification and fails to provide sufficient evidence
to the property appraiser as required, the applicant
quarantine program; natural disasters.— may file, pursuant to s. 194.011(3), a petition with
(1) The property appraiser shall, on an annual the value adjustment board requesting that the
basis, classify for assessment purposes all lands classification be granted. The petition may be filed
within the county as either agricultural or at any time during the taxable year on or before the
nonagricultural. 25th day following the mailing of the notice by the
(2) Any landowner whose land is denied property appraiser as provided in s. 194.011(1).
agricultural classification by the property appraiser Notwithstanding s. 194.013, the applicant must pay
may appeal to the value adjustment board. The a nonrefundable fee of$15 upon filing the petition.
property appraiser shall notify the landowner in Upon reviewing the petition, if the person is
writing of the denial of agricultural classification on qualified to receive the classification and
or before July 1 of the year for which the application demonstrates particular extenuating circumstances
was filed. The notification shall advise the judged by the value adjustment board to warrant
landowner of his or her right to appeal to the value granting the classification, the value adjustment
adjustment board and of the filing deadline. The board may grant the classification for the current
property appraiser shall have available at his or her year. The owner of land that was classified
office a list by ownership of all applications received agricultural in the previous year and whose
showing the acreage, the full valuation under s. ownership or use has not changed may reapply on a
193.011, the valuation of the land under the short form as provided by the department. The
provisions of this section, and whether or not the lessee of property may make original application or
classification requested was granted. reapply using the short form if the lease, or an
(3)(a) Lands may not be classified as affidavit executed by the owner, provides that the
agricultural lands unless a return is filed on or before lessee is empowered to make application for the
March 1 of each year. Before classifying such lands agricultural classification on behalf of the owner and
as agricultural lands, the property appraiser may a copy of the lease or affidavit accompanies the
require the taxpayer or the taxpayer's representative application. A county may, at the request of the
to furnish the property appraiser such information as property appraiser and by a majority vote of its
may reasonably be required to establish that such governing body, waive the requirement that an
lands were actually used for a bona fide agricultural annual application or statement be made for
purpose. Failure to make timely application by classification of property within the county after an
March 1 constitutes a waiver for 1 year of the initial application is made and the classification
privilege granted in this section for agricultural granted by the property appraiser. Such waiver may
assessment. However, an applicant who is qualified
to receive an agricultural classification who fails to
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be revoked by a majority vote of the governing body (e) Notwithstanding the provisions of
of the county. paragraph (a), land that has received an agricultural
(b) Subject to the restrictions specified in this classification from the value adjustment board or a
section, only lands that are used primarily for bona court of competent jurisdiction pursuant to this
fide agricultural purposes shall be classified section is entitled to receive such classification in
agricultural. The term "bona fide agricultural any subsequent year until such agricultural use of
purposes"means good faith commercial agricultural the land is abandoned or discontinued, the land is
use of the land. diverted to a nonagricultural use, or the land is
1. In determining whether the use of the land reclassified as nonagricultural pursuant to
for agricultural purposes is bona fide, the following subsection(4). The property appraiser must,no later
factors may be taken into consideration: than January 31 of each year, provide notice to the
a. The length of time the land has been so used. owner of land that was classified agricultural in the
b. Whether the use has been continuous. previous year informing the owner of the
c. The purchase price paid. requirements of this paragraph and requiring the
d. Size,as it relates to specific agricultural use, owner to certify that neither the ownership nor the
but a minimum acreage may not be required for use of the land has changed. The department shall,
agricultural assessment. by administrative rule, prescribe the form of the
e. Whether an indicated effort has been made notice to be used by the property appraiser under this
to care sufficiently and adequately for the land in paragraph. If a county has waived the requirement
accordance with accepted commercial agricultural that an annual application or statement be made for
practices, including, without limitation, fertilizing, classification of property pursuant to paragraph (a),
liming, tilling, mowing, reforesting, and other the county may, by a majority vote of its governing
accepted agricultural practices. body, waive the notice and certification
f. Whether the land is under lease and, if so, requirements of this paragraph and shall provide the
the effective length, terms, and conditions of the property owner with the same notification provided
lease. to owners of land granted an agricultural
g. Such other factors as may become classification by the property appraiser. Such waiver
applicable. may be revoked by a majority vote of the county's
2. Offering property for sale does not governing body. This paragraph does not apply to
constitute a primary use of land and may not be the any property if the agricultural classification of that
basis for denying an agricultural classification if the property is the subject of current litigation.
land continues to be used primarily for bona fide (4) The property appraiser shall reclassify the
agricultural purposes while it is being offered for following lands as nonagricultural:
sale. (a) Land diverted from an agricultural to a
(c) The maintenance of a dwelling on part of nonagricultural use.
the lands used for agricultural purposes does not in (b) Land no longer being utilized for
itself preclude an agricultural classification. agricultural purposes.
(d) When property receiving an agricultural (5) For the purpose of this section, the term
classification contains a residence under the same "agricultural purposes" includes, but is not limited
ownership, the portion of the property consisting of to, horticulture; floriculture; viticulture; forestry;
the residence and curtilage must be assessed dairy; livestock; poultry; bee; pisciculture, if the
separately,pursuant to s. 193.011, to qualify for the land is used principally for the production of tropical
assessment limitation set forth in s. 193.155. The fish; aquaculture as defined in s. 597.0015;
remaining property may be classified under the algaculture; sod farming; and all forms of farm
provisions of paragraphs (a) and(b). products as defined in s. 823.14(3) and farm
production.
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(6)(a) In years in which proper application for and diseases or to comply with state or federal
agricultural assessment has been made and granted eradication or compliance agreements shall be
pursuant to this section,the assessment of land shall assessed by the methodology described in
be based solely on its agricultural use. The property subparagraph 1.
appraiser shall consider the following use factors (d) In years in which proper application for
only: agricultural assessment has not been made, the land
1. The quantity and size of the property; shall be assessed under the provisions of s. 193.011.
2. The condition of the property; (7)(a) Lands classified for assessment
3. The present market value of the property as purposes as agricultural lands which are taken out of
agricultural land; production by a state or federal eradication or
4. The income produced by the property; quarantine program, including the Citrus Health
5. The productivity of land in its present use; Response Program, shall continue to be classified as
6. The economic merchantability of the agricultural lands for 5 years after the date of
agricultural product; and execution of a compliance agreement between the
7. Such other agricultural factors as may from landowner and the Department of Agriculture and
time to time become applicable,which are reflective Consumer Services or a federal agency, as
of the standard present practices of agricultural use applicable, pursuant to such program or successor
and production. programs. Lands under these programs which are
(b) Notwithstanding any provision relating to converted to fallow or otherwise nonincome-
annual assessment found in s. 192.042, the property producing uses shall continue to be classified as
appraiser shall rely on 5-year moving average data agricultural lands and shall be assessed at a de
when utilizing the income methodology approach in minimis value of up to $50 per acre on a single-year
an assessment of property used for agricultural assessment methodology while fallow or otherwise
purposes. used for nonincome-producing purposes. Lands
(c)1. For purposes of the income methodology under these programs which are replanted in citrus
approach to assessment of property used for pursuant to the requirements of the compliance
agricultural purposes, irrigation systems, including agreement shall continue to be classified as
pumps and motors, physically attached to the land agricultural lands and shall be assessed at a de
shall be considered a part of the average yields per minimis value of up to$50 per acre,on a single-year
acre and shall have no separately assessable assessment methodology, during the 5-year term of
contributory value. agreement. However, lands converted to other
2. Litter containment structures located on income-producing agricultural uses permissible
producing poultry farms and animal waste nutrient under such programs shall be assessed pursuant to
containment structures located on producing dairy this section. Land under a mandated eradication or
farms shall be assessed by the methodology quarantine program which is diverted from an
described in subparagraph 1. agricultural to a nonagricultural use shall be
3. Structures or improvements used in assessed under s. 193.011.
horticultural production for frost or freeze (b) Lands classified for assessment purposes
protection, which are consistent with the interim as agricultural lands that participate in a dispersed
measures or best management practices adopted by water storage program pursuant to a contract with
the Department of Agriculture and Consumer the Department of Environmental Protection or a
Services pursuant to s. 570.93 or s. 403.067(7)(c), water management district which requires flooding
shall be assessed by the methodology described in of land shall continue to be classified as agricultural
subparagraph 1. lands for the duration of the inclusion of the lands in
4. Screened enclosed structures used in such program or successor programs and shall be
horticultural production for protection from pests assessed as nonproductive agricultural lands. Land
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that participates in a dispersed water storage requests assessment pursuant to this section, the
program that is diverted from an agricultural to a assessment of land used in the production of
nonagricultural use shall be assessed under s. aquaculture products shall be based solely on its
193.011. agricultural use, consistent with the use factors
(c) Lands classified for assessment purposes specified in s. 193.461(6)(a), and assessed pursuant
as agricultural lands which are not being used for to paragraph(c).
agricultural production as a result of a natural (b) Notwithstanding any provision relating to
disaster for which a state of emergency is declared annual assessments found in s. 192.042,the property
pursuant to s. 252.36, when such disaster results in appraiser shall rely on 5-year moving average data
the halting of agricultural production,must continue when utilizing the income methodology approach in
to be classified as agricultural lands for 5 years after an assessment of property used for agricultural
termination of the emergency declaration. However, purposes.
if such lands are diverted from agricultural use to (c) For purposes of the income methodology
nonagricultural use during or after the 5-year approach to the assessment of land used in the
recovery period, such lands must be assessed under production of aquaculture products, structures and
s. 193.011. This paragraph applies retroactively to equipment located on the property used for
natural disasters that occurred on or after July 1, producing aquaculture products are considered a
2017. part of the average yield per acre and have no
(8) Lands classified for assessment purposes as separately assessable contributory value.
agricultural lands, which are not being used for (d) If a request for assessment under this
agricultural production due to a hurricane that made section is granted, the property must be assessed as
landfall in this state during calendar year 2017,must provided in this section for 10 years unless the
continue to be classified as agricultural lands for ownership or use of the property changes. The
assessment purposes through December 31, 2022, property appraiser may not require annual
unless the lands are converted to a nonagricultural application. The property appraiser may require the
use. Lands converted to nonagricultural use are not property owner to annually submit audited financial
covered by this subsection and must be assessed as statements.
otherwise provided by law. (e) In years in which proper application for
History.-s. 1, ch. 59-226; s. 1, ch. 67-117; ss. 1, 2, ch. agricultural assessment has not been made, the land
69-55;s. 1,ch.72-181;s.4,ch.74-234;s.3,ch.76-133;s. 15, shall be assessed under the provisions of s. 193.011.
ch. 82-208;ss. 10,80,ch. 82-226; s. 1,ch. 85-77;s. 3,ch. 86- History.-s. 2 ch.2022-97.
300; s. 23,ch. 90-217; ss. 132, 142,ch. 91-112; s. 63, ch. 94- 1
353; s. 1468, ch. 95-147; s. 1, ch. 95-404; s. 1, ch. 98 313; S. Note.-Section 3, ch. 2022-97, provides that "[s]ection
193.4613,Florida Statutes, as created by this act,first applies
1,ch.99-351;s. 3,ch.2000-308; s.4,ch.2001-279;s. 15,ch. to the 2023 ad valorem tax roll and applies to assessments
2002-18;s.2,ch.2003-162;s.43,ch.2003-254;s. 1,ch.2006- made on or after January 1,2023."
45;s.2,ch.2008-197;ss. 1, 11,ch.2010-277;HJR 5-A,2010
Special Session A; s. 2,ch.2011-206; s. 15,ch.2012-83;s.6, 193.4615 Assessment of obsolete
ch. 2013-72; s. 1, ch. 2013-95; s. 2, ch. 2014-150; s. 1, ch.
2016-88;s. 1,ch.2018-84;s. 12,ch.2018-118. agricultural equipment.-
For purposes of ad valorem property taxation,
'193.4613 Agricultural lands used in agricultural equipment that is located on property
production of aquaculture; assessment.- classified as agricultural under s. 193.461 and that is
(1) For purposes of this section, the terms no longer usable for its intended purpose shall be
"aquaculture" and "aquaculture products" have the deemed to have a market value no greater than its
same meanings as in s. 597.0015. value for salvage.
(2)(a) When proper application for History.-s. 16,ch.2006-289;s. 32,ch.2019-03.
agricultural assessment has been made and granted
pursuant to s. 193.461, and the property owner
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193.462 Agricultural lands; annual and undisposed of subsurface interests, shall not
application process; extenuating circumstances; exceed the full just value of the fee title of the lands
waivers.— involved, including such subsurface rights.
(1) For purposes of granting an agricultural (4) Statutes and regulations, not in conflict
classification for January 1, 2003, the term with the provisions herein,relating to the assessment
"extenuating circumstances," as used in s. and collection of ad valorem taxes on real property,
193.461(3)(a), includes the failure of a property shall apply to the separate assessment and taxation
owner in a county that waived the annual application of such subsurface rights, insofar as they may be
process to return the agricultural classification form applied.
or card,which return was required by operation of s. (5) Tax certificates and tax liens encumbering
193.461(3)(e), as created by chapter 2002-18, Laws subsurface rights, as aforesaid, may be acquired,
of Florida. purchased, transferred, and enforced as are tax
(2) Any waiver of the annual application certificates and tax liens encumbering real property
granted under s. 193.461(3)(a),which is in effect on generally, including the issuance of a tax deed.
December 31, 2002, shall remain in full force and (6) Nothing contained in chapter 69-60, Laws
effect until subsequently revoked as provided by s. of Florida, amending subsections (1) and (3) of this
193.461(3)(a). section and creating former s. 197.083 shall be
History.—s. 3,ch.2003-162;s.44,ch.2003-254. construed to affect any contractual obligation
existing on June 4, 1969.
193.481 Assessment of mineral,oil,gas,and History.—ss. 1,2,3,4,ch.57-150;s. 1,ch.63-355;ss. 1,
other subsurface rights.— 2,ch. 69-55;ss. 1,2,ch. 69-60; s. 13,ch. 69-216; s. 2,ch. 71-
(1) Whenever the mineral, oil, gas, and other 105;ss.33,35,ch. 73-332;s. 1,ch.77-102;s.29,ch.95-280.
subsurface rights in or to real property in this state Note.—Former s. 193.221.
shall have been sold or otherwise transferred by the 193.501 Assessment of lands subject to a
owner of such real property, or retained or acquired
through reservation or otherwise, such subsurface conservation easement, environmentally
rights shall be taken and treated as an interest in real endangered lands, or lands used for outdoor
property subject to taxation separate and apart from recreational or park purposes when land
the fee or ownership of the fee or other interest in development rights have been conveyed or
the fee. Such mineral, oil, gas, and other subsurface conservation restrictions have been
rights, when separated from the fee or other interest covenanted.—
in the fee, shall be subject to separate taxation. Such (1) The owner or owners in fee of any land
taxation shall be against such subsurface interest and subject to a conservation easement as described in s.
not against the owner or owners thereof or against 704.06; land qualified as environmentally
separate interests or rights in or to such subsurface endangered pursuant to paragraph (6)(i) and so
rights. designated by formal resolution of the governing
(2) The property appraiser shall, upon request board of the municipality or county within which
of the owner of real property who also owns mineral, such land is located;land designated as conservation
oil, gas, or other subsurface mineral rights to the land in a comprehensive plan adopted by the
same property, separately assess the subsurface appropriate municipal or county governing body; or
mineral right and the remainder of the real estate as any land which is utilized for outdoor recreational or
separate items on the tax roll. park purposes may,by appropriate instrument, for a
(3) Such subsurface rights shall be assessed on term of not less than 10 years:
the basis of a just valuation, as required by s. 4,Art. (a) Convey the development right of such land
VII of the State Constitution,which valuation,when to the governing board of any public agency in this
combined with the value of the remaining surface state within which the land is located,or to the Board
of Trustees of the Internal Improvement Trust Fund,
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or to a charitable corporation or trust as described in (b) If the covenant or conveyance extends for
s. 704.06(3); or a period less than 10 years,the land shall be assessed
(b) Covenant with the governing board of any under the provisions of s. 193.011, recognizing the
public agency in this state within which the land is nature and length thereof of any restriction placed
located, or with the Board of Trustees of the Internal on the use of the land under the provisions of
Improvement Trust Fund, or with a charitable subsection(1).
corporation or trust as described in s. 704.06(3),that (4) After making a conveyance of the
such land be subject to one or more of the development right or executing a covenant pursuant
conservation restrictions provided in s. 704.06(1)or to this section, or conveying a conservation
not be used by the owner for any purpose other than easement pursuant to this section and s. 704.06, the
outdoor recreational or park purposes. If land is owner of the land shall not use the land in any
covenanted and used for an outdoor recreational manner not consistent with the development right
purpose,the normal use and maintenance of the land voluntarily conveyed, or with the restrictions
for that purpose, consistent with the covenant, shall voluntarily imposed, or with the terms of the
not be restricted. conservation easement or shall not change the use of
(2) The governing board of any public agency the land from outdoor recreational or park purposes
in this state, or the Board of Trustees of the Internal during the term of such conveyance or covenant
Improvement Trust Fund, or a charitable without first obtaining a written instrument from the
corporation or trust as described in s. 704.06(3), is board or charitable corporation or trust, which
authorized and empowered in its discretion to accept instrument reconveys all or part of the development
any and all instruments conveying the development right to the owner or releases the owner from the
right of any such land or establishing a covenant terms of the covenant and which instrument must be
pursuant to subsection (1), and if accepted by the promptly recorded in the same manner as any other
board or charitable corporation or trust, the instrument affecting the title to real property. Upon
instrument shall be promptly filed with the obtaining approval for reconveyance or release, the
appropriate officer for recording in the same manner reconveyance or release shall be made to the owner
as any other instrument affecting the title to real upon payment of the deferred tax liability. Any
property. payment of the deferred tax liability shall be payable
(3) When, pursuant to subsections (1) and (2), to the county tax collector within 90 days of the date
the development right in real property has been of approval by the board or charitable corporation or
conveyed to the governing board of any public trust of the reconveyance or release. The collector
agency of this state, to the Board of Trustees of the shall distribute the payment to each governmental
Internal Improvement Trust Fund, or to a charitable unit in the proportion that its millage bears to the
corporation or trust as described in s. 704.06(2), or total millage levied on the parcel for the years in
a covenant has been executed and accepted by the which such conveyance or covenant was in effect.
board or charitable corporation or trust, the lands (5) The governing board of any public agency
which are the subject of such conveyance or or the Board of Trustees of the Internal
covenant shall be thereafter assessed as provided Improvement Trust Fund or a charitable corporation
herein: or trust which holds title to a development right
(a) If the covenant or conveyance extends for pursuant to this section may not convey that
a period of not less than 10 years from January 1 in development right to anyone other than the
the year such assessment is made, the property governing board of another public agency or a
appraiser, in valuing such land for tax purposes, charitable corporation or trust, as described in s.
shall consider no factors other than those relative to 704.06(3), or the record owner of the fee interest in
its value for the present use, as restricted by any the land to which the development right attaches.
conveyance or covenant under this section. The conveyance from the governing board of a
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public agency or the Board of Trustees of the of this section, plus interest on that difference
Internal Improvement Trust Fund to the owner of the computed as provided in s. 212.12(3).
fee shall be made only after a determination by the (f) "Development right" is the right of the
board that such conveyance would not adversely owner of the fee interest in the land to change the
affect the interest of the public. Section 125.35 does use of the land.
not apply to such sales, but any public agency (g) "Outdoor recreational or park purposes"
accepting any instrument conveying a development includes, but is not necessarily limited to, boating,
right pursuant to this section shall forthwith adopt golfing, camping, swimming, horseback riding, and
appropriate regulations and procedures governing archaeological, scenic, or scientific sites and applies
the disposition of same. These regulations and only to land which is open to the general public.
procedures must provide in part that the board may (h) "Present use" is the manner in which the
not convey a development right to the owner of the land is utilized on January 1 of the year in which the
fee without first holding a public hearing and unless assessment is made.
notice of the proposed conveyance and the time and (i) "Qualified as environmentally endangered"
place at which the public hearing is to be held is means land that has unique ecological
published once a week for at least 2 weeks in some characteristics, rare or limited combinations of
newspaper of general circulation in the county geological formations, or features of a rare or
involved prior to the hearing. limited nature constituting habitat suitable for fish,
(6) The following terms whenever used as plants, or wildlife, and which, if subject to a
referred to in this section have the following development moratorium or one or more
meanings unless a different meaning is clearly conservation easements or development restrictions
indicated by the context: appropriate to retaining such land or water areas
(a) "Board"is the governing board of any city, predominantly in their natural state, would be
county, or other public agency of the state or the consistent with the conservation, recreation and
Board of Trustees of the Internal Improvement Trust open space, and, if applicable, coastal protection
Fund. elements of the comprehensive plan adopted by
(b) "Conservation restriction" means a formal action of the local governing body pursuant
limitation on a right to the use of land for purposes to s. 163.3161, the Community Planning Act; or
of conserving or preserving land or water areas surface waters and wetlands, as determined by the
predominantly in their natural, scenic, open, methodology ratified in s. 373.4211.
agricultural, or wooded condition. The limitation on (7) The property appraiser shall report to the
rights to the use of land may involve or pertain to department showing the just value and the classified
any of the activities enumerated in s. 704.06(1). use value of property that is subject to a conservation
(c) "Conservation easement" means that easement under s. 704.06, property assessed as
property right described in s. 704.06. environmentally endangered land pursuant to this
(d) "Covenant" is a covenant running with the section, and property assessed as outdoor
land. recreational or park land.
(e) "Deferred tax liability" means an amount (8) A person or organization that, on January
equal to the difference between the total amount of 1, has the legal title to land that is entitled by law to
taxes that would have been due in March in each of assessment under this section shall, on or before
the previous years in which the conveyance or March 1 of each year, file an application for
covenant was in effect if the property had been assessment under this section with the county
assessed under the provisions of s. 193.011 and the property appraiser.The application must identify the
total amount of taxes actually paid in those years property for which assessment under this section is
when the property was assessed under the provisions claimed. The initial application for assessment for
any property must include a copy of the instrument
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by which the development right is conveyed or appraiser making such determination shall record in
which establishes a covenant that establishes the the public records of the county a notice of tax lien
conservation purposes for which the land is used. against any property owned by that person or entity
The Department of Revenue shall prescribe the in the county, and such property must be identified
forms upon which the application is made. The in the notice of tax lien. The property is subject to a
failure to file an application on or before March 1 of lien in the amount of the unpaid taxes and penalties.
any year constitutes a waiver of assessment under The lien when filed shall attach to any property
this section for that year.However,an applicant who identified in the notice of tax lien which is owned by
is qualified to receive an assessment under this the person or entity and which was improperly
section but fails to file an application by March 1 assessed. If such person or entity no longer owns
may file an application for the assessment and may property in that county but owns property in some
file, pursuant to s. 194.011(3), a petition with the other county or counties of this state, the property
value adjustment board requesting that the appraiser shall record a notice of tax lien in such
assessment be granted. The petition must be filed at other county or counties, identifying the property
any time during the taxable year on or before the owned by such person or entity.
25th day following the mailing of the notice by the History.—s. 1,ch.67-528;ss. 1,2,ch.69-55;s.2,ch.72-
property appraiser pursuant to s. 194.011(1). 181; s. 1, ch. 77-102; s. 1, ch. 78-354; s. 2, ch. 84-253; s. 29,
Notwithstanding s. 194.013, the applicant must pay ch. 85 55;s.2,ch. 86-44;s.39,ch.93-206;s.3,ch. 94 122;s.
a nonrefundable fee of$15 upon filingthepetition. 43,ch.94-356;s.9,ch.2004-349;s.2,ch.2009-157;s.41,ch.
p 2011-139;s. 8,ch.2012-193.
Upon reviewing the petition, if the person is Note.—Former s. 193.202.
qualified to receive the assessment and demonstrates
particular extenuating circumstances judged by the 193.503 Classification and assessment of
property appraiser or the value adjustment board to historic property used for commercial or certain
warrant granting the assessment, the property nonprofit purposes.—
appraiser or the value adjustment board may grant (1) Pursuant to s. 4(e), Art. VII of the State
the assessment. The owner of land that was assessed Constitution, the board of county commissioners of
under this section in the previous year and whose a county or the governing authority of a municipality
ownership or use has not changed may reapply on a may adopt an ordinance providing for assessment of
short form as provided by the department. A county historic property used for commercial or certain
may, at the request of the property appraiser and by nonprofit purposes as described in this section solely
a majority vote of its governing body, waive the on the basis of character or use as provided in this
requirement that an annual application or statement section. Such character or use assessment shall
be made for assessment of property within the apply only to the jurisdiction adopting the
county. Such waiver may be revoked by a majority ordinance. The board of county commissioners or
vote of the governing body of the county. municipal governing authority shall notify the
(9) A person or entity that owns land assessed property appraiser of the adoption of such ordinance
pursuant to this section must notify the property no later than December 1 of the year prior to the year
appraiser promptly if the land becomes ineligible for such assessment will take effect. If such assessment
assessment under this section.If any property owner is granted only for a specified period or the
fails to notify the property appraiser and the property ordinance is repealed, the board of county
appraiser determines that for any year within the commissioners or municipal governing authority
preceding 10 years the land was not eligible for shall notify the property appraiser no later than
assessment under this section, the owner of the land December 1 of the year prior to the year the
is subject to taxes avoided as a result of such failure assessment expires.
plus 15 percent interest per annum and a penalty of (2) If an ordinance is adopted as described in
50 percent of the taxes avoided. The property subsection (1), the property appraiser shall, for
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assessment purposes, annually classify any eligible certain nonprofit purposes. The property appraiser
property as historic property used for commercial or shall consider the following use factors only:
certain nonprofit purposes, for purposes of the taxes (a) The quantity and size of the property.
levied by the governing body or authority adopting (b) The condition of the property.
the ordinance. For all other purposes, the property (c) The present market value of the property as
shall be assessed pursuant to s. 193.011. historic property used for commercial or certain
(3) No property shall be classified as historic nonprofit purposes.
property used for commercial or certain nonprofit (d) The income produced by the property.
purposes unless a return is filed on or before March (6) In years in which proper application for
1 of each year. The property appraiser, before so assessment has not been made under this section,the
classifying such property, may require the taxpayer property shall be assessed under the provisions of s.
or the taxpayer's representative to furnish the 193.011 for all purposes.
property appraiser such information as may (7) Any property owner who is denied
reasonably be required to establish that such classification under this section may appeal to the
property was actually used as required by this value adjustment board.The property appraiser shall
section. Failure to make timely application by notify the property owner in writing of the denial of
March 1 shall constitute a waiver for 1 year of the such classification on or before July 1 of the year for
privilege herein granted for such assessment. which the application was filed. The notification
(4) Any property classified and assessed as shall advise the property owner of his or her right to
historic property used for commercial or certain appeal to the value adjustment board and of the
nonprofit purposes pursuant to this section must filing deadline. The property appraiser shall have
meet all of the following criteria: available at his or her office a list by ownership of
(a) The property must be used for commercial all applications received showing the full valuation
purposes or used by a not-for-profit organization under s. 193.011,the valuation of the property under
under s. 501(c)(3) or (6) of the Internal Revenue the provisions of this section, and whether or not the
Code of 1986. classification requested was granted.
(b) The property must be listed in the National (8) For the purposes of assessment roll
Register of Historic Places,as defined in s. 267.021; preparation and recordkeeping, the property
or must be a contributing property to a National appraiser shall report the assessed value of property
Register Historic District; or must be designated as qualified for the assessment pursuant to this section
a historic property or as a contributing property to a as its "classified use value" and shall annually
historic district, under the terms of a local determine and report as "just value"the fair market
preservation ordinance. value of such property, irrespective of any negative
(c) The property must be regularly open to the impact that restrictions imposed or conveyances
public; that is, it must be open for a minimum of 40 made pursuant to this section may have had on such
hours per week for 45 weeks per year or an value.
equivalent of 1,800 hours per year. (9)(a) After qualifying for and being granted
(d) The property must be maintained in good the classification and assessment pursuant to this
repair and condition to the extent necessary to section, the owner of the property shall not use the
preserve the historic value and significance of the property in any manner not consistent with the
property. qualifying criteria. If the historic designation status
(5) In years in which proper application for or the use of the property changes or if the property
assessment has been made and granted pursuant to fails to meet the other qualifying criteria for the
this section,the assessment of such historic property classification and assessment, the property owner
shall be based solely on its use for commercial or shall be liable for the amount of taxes equal to the
"deferred tax liability" for up to the past 10 years in
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which the property received the use classification is located that the property shall not be used for any
and assessment pursuant to this section. The purpose inconsistent with historic preservation or
governmental taxing unit shall determine the time the historic qualities of the property.
period for which the deferred tax liability is due. A (2)(a) The governing body of each county is
written instrument from the governmental taxing authorized and empowered in its discretion, subject
unit shall be promptly recorded in the same manner to the provisions of paragraph (6)(b), to accept any
as any other instrument affecting the title to real instrument conveying a development right or
property.A release of the written instrument shall be establishing a covenant pursuant to subsection (1);
made to the owner upon payment of the deferred tax and, if such instrument is accepted by the governing
liability. body, it shall be promptly filed with the appropriate
(b) For purposes of this subsection, "deferred officer for recording in the same manner as any other
tax liability" means an amount equal to the instrument affecting title to real property.
difference between the total amount of taxes that (b) Before accepting any instrument pursuant
would have been due in March if the property had to this section, the governing body of the county
been assessed under the provisions of s. 193.011 and shall seek the counsel and advice of the governing
the total amount of taxes actually paid in those years body of the municipality in which the property lies,
when the property was assessed under the provisions if any, as to the merit of such acceptance.
of this section, plus interest on that difference (3) When, pursuant to this section, the
computed as provided in s. 212.12(3). development right in historically significant
(c) Any payment of the deferred tax liability property has been conveyed to the governing body
shall be payable to the county tax collector within of the county or a covenant for historic preservation
90 days after the date of the change in classification. has been executed and accepted by such body, the
The collector shall distribute the payment to each real property subject to such conveyance or
governmental unit where the classification and covenant shall be assessed at fair market value;
assessment was allowed in the proportion that its however, the appraiser shall recognize the nature
millage bears to the total millage levied on the parcel and length of the restriction placed on the use of the
for the years in which such classification and property under the provisions of the conveyance or
assessment was in effect. covenant.
History.—s. 2, ch. 97-117; s. 23, ch. 2010-5; s. 9, ch. (4)(a) During the unexpired term of a covenant
2012-193;s.2,ch. 2013-95. executed pursuant to this section, the owner of the
193.505 Assessment of historically property subject thereto shall not use the property in
significant property when development rights any manner inconsistent with historic preservation
have been conveyed or historic preservation or the historic character of the property without first
restrictions have been covenanted.— obtaining a written instrument from the governing
(1) The owner or owners in fee of any body of the county releasing the owner from the
as historically terms of the covenant. Such instrument shall be
improved real property qualified
significant pursuant to paragraph (6)(a), and so promptly recorded in the same manner as any other
designated by formal resolution of the governing instrument affecting the title to real property. Upon
obtaining the approval of the board for release, the
body of the county within which the property is
property will be subject to a deferred tax liability.
located, may by appropriate instrument: The release shall be made to the owner upon
(a) Convey all rights to develop the property to payment of the deferred tax liability. Any payment
the governing body of the county in which such of the deferred tax liability shall be payable to the
property is located; or county tax collector within 90 days of the date of
(b) Enter into a covenant running with the land approval of the release by the board. The tax
for a term of not less than 10 years with the collector shall distribute the payment to each
governing body of the county in which the property
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governmental unit in the proportion that its millage board is inconsistent with the historic qualities of the
bears to the total millage levied on the parcel for the property.
years in which the covenant was in effect. (b) In any restoration or repair of the property,
(b) After a covenant executed pursuant to this the architectural features of the exterior shall be
section has expired, the property previously subject retained consistent with the historic qualities of the
to the covenant will be subject to a deferred tax property.
liability, payable as provided in paragraph (a), (c) The property shall not be permitted to
within 90 days of the date of such expiration. deteriorate and shall be maintained in good repair
(5) The governing body of any county which and condition to the extent necessary to preserve the
holds title to a development right pursuant to this historic value and significance of the property.
section shall not convey that right to anyone and (d) The covenant shall include provisions for
shall not exercise that right in any manner periodic access by the public to the property.
inconsistent with historic preservation. No property (8) For the purposes of this section, the term
for which the development right has been conveyed "deferred tax liability"means an amount equal to the
to the governing body of the county shall be used for difference between the total amount of taxes which
any purpose inconsistent with historic preservation would have been due in March in each of the
or the historic qualities of the property. previous years in which a covenant executed and
(6)(a) Improved real property shall be accepted pursuant to this section was in effect if the
qualified as historically significant only if: property had been assessed under the provisions of
1. The property is listed on the national s. 193.011 irrespective of any negative impact on
register of historic places pursuant to the National fair market value that restrictions imposed pursuant
Historic Preservation Act of 1966, as amended, 16 to this section may have caused and the total amount
U.S.C. s. 470; or is within a certified locally of taxes actually paid in those years,plus interest on
ordinanced district pursuant to s. 48(g)(3)(B)(ii), that difference computed as provided in s.
Internal Revenue Code; or has been found to be 212.12(3).
historically significant in accordance with the intent (9)(a) For the purposes of assessment roll
of and for purposes of this section by the Division of preparation and recordkeeping, the property
Historical Resources existing under chapter 267, or appraiser shall report the assessed value of property
any successor agency,or by the historic preservation subject to a conveyance or covenant pursuant to this
board existing under chapter 266, if any, in the section as its "classified use value" and shall
jurisdiction of which the property lies; and annually determine and report as"just value"the fair
2. The owner of the property has applied to market value of such property irrespective of any
such division or board for qualification pursuant to negative impact that restrictions imposed or
this section. conveyances made pursuant to this section may have
(b) It is the legislative intent that property be had on such value.
qualified as historically significant pursuant to (b) The property appraiser shall annually
paragraph (a) only when it is of such unique or rare report to the department the just value and classified
historic character or significance that a clear and use value of property for which the development
substantial public benefit is provided by virtue of its right has been conveyed separately from such values
preservation. for property subject to a covenant.
(7) A covenant executed pursuant to this History.—s. 1, ch. 84-253; s. 8, ch. 86-163; s. 10, ch.
section shall, at a minimum, contain the following 2012-193.
restrictions:
(a) No use shall be made of the property which 193.621 Assessment of pollution control
in the judgment of the covenantee or the division or devices.—
(1) If it becomes necessary for any person,
firm or corporation owning or operating a
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manufacturing or industrial plant or installation to consider whether or not such taxpayer is so entitled
construct or install a facility, as is hereinafter and certify its recommendation to the property
defined, in order to eliminate or reduce industrial air appraiser.
or water pollution,any such facility or facilities shall (6) The Department of Environmental
be deemed to have value for purposes of assessment Protection shall promulgate rules and regulations
for ad valorem property taxes no greater than its regarding the application of the tax assessment
market value as salvage. Any facility as herein provisions of this section for the consideration of the
defined heretofore constructed shall be assessed in several county property appraisers of this state. Such
accordance with this section. rules and regulations shall be distributed to the
(2) If the owner of any manufacturing or several county property appraisers of this state.
industrial plant or installation shall find it necessary History.—s.25,ch.67-436;ss. 1,2,ch.69-55;ss.21,26,
in the control of industrial contaminants to demolish 35,ch.69-106;s. 13,ch.69-216;s.2,ch.71-137;s.33,ch.71-
and reconstruct that plant or installation in whole or 355; s. 1, ch. 77-102; s.47, ch. 77-104; s. 4, ch. 79-65; s. 44,
ch. 94-356; s. 1469, ch. 95-147; s. 20,ch. 2000-158; s. 1, ch.
part and the property appraiser determines that such 2000-210.
demolition or reconstruction does not substantially Note.—Former s.403.241.
increase the capacity or efficiency of such plant or
installation or decrease the unit cost of production, 193.623 Assessment of building renovations
then in that event, such demolition or reconstruction for accessibility to the physically handicapped.—
shall not be deemed to increase the value of such Any taxpayer who renovates an existing building or
plant or installation for ad valorem tax assessment facility owned by such taxpayer in order to permit
purposes. physically handicapped persons to enter and leave
(3) The terms "facility" or "facilities" as used such building or facility or to have effective use of
in this section shall be deemed to include any device, the accommodations and facilities therein shall, for
fixture, equipment, or machinery used primarily for the purpose of assessment for ad valorem tax
the control or abatement of pollution or purposes,be deemed not to have increased the value
contaminants from manufacturing or industrial of such building more than the market value of the
plants or installations, but shall not include any materials used in such renovation,valued as salvage
public or private domestic sewerage system or materials. "Building or facility" shall mean only a
treatment works. building or facility, or such part thereof, as is
(4) Any taxpayer claiming the right of intended to be used, and is used, by the general
assessments for ad valorem taxes under the public. The renovation required in order to entitle a
provisions of this law shall so state in a return filed taxpayer to the benefits of this section must include
as provided by law giving a brief description of the one or more of the following: the provision of
facility. The property appraiser may require the ground level or ramped entrances and washroom
taxpayer to produce such additional evidence as may and toilet facilities accessible to, and usable by,
be necessary to establish taxpayer's right to have physically handicapped persons.
such properties classified hereunder for History.—s. 1,ch. 76-144.
assessments.
(5) If a property appraiser is in doubt whether 193.624 Assessment of renewable energy
a taxpayer is entitled, in whole or in part, to an source devices.—
assessment under this section, he or she may refer (1) As used in this section, the term
"renewable energy source device"means any of the
the matter to the Department of Environmental
Protection for a recommendation. If the property following equipment that collects, transmits, stores,
notify'
or uses solar energy,wind energy,or energy derived
appraiser so refers the matter, he or she shall
the taxpayer of such action. The Department of from geothermal deposits:
Environmental Protection shall immediately (a) Solar energy collectors, photovoltaic
modules, and inverters.
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(b) Storage tanks and other storage systems, constrained county, as defined in s. 218.67(1), and
excluding swimming pools used as storage tanks. for which an application for a comprehensive plan
(c) Rockbeds. amendment or planned unit development zoning has
(d) Thermostats and other control devices. been filed with the county on or before December
(e) Heat exchange devices. 31, 2017.
(f) Pumps and fans. History.—s. 1,ch.2013-77;ss.2,7,ch.2017-118.
(g) Roof ponds. 'Note.—Section 7, ch. 2017-118, provides that "[t]he
amendments made by this act to s. 193.624(2)and(3),Florida
(h) Freestanding thermal containers. Statutes, expire on December 31, 2037, and the text of those
(i) Pipes, ducts, wiring, structural supports, subsections shall revert to that in existence on December 31,
refrigerant handling systems, and other components 2017, except that any amendments to such text enacted other
used as integral parts of such systems; however, than by this act shall be preserved and continue to operate to
such equipment does not include conventional the extent that such amendments are not dependent upon the
backup systems of any type or any equipment or portions of the text which expire pursuant to this section."
Effective December 31, 2037, subsections (2) and (3) will
structure that would be required in the absence of the read:
renewable energy source device. (2) In determining the assessed value of real property
(j) Windmills and wind turbines. used for residential purposes, an increase in the just value of
(k) Wind-driven generators. the property attributable to the installation of a renewable
(1) Power conditioning and storage devices energy source device may not be considered.
(3) This section applies to the installation of a renewable
that store or use solar energy,wind energy,or energy energy source device installed on or after January 1, 2013,to
derived from geothermal deposits to generate new and existing residential real property.
electricity or mechanical forms of energy.
(m) Pipes and other equipment used to 193.625 High-water recharge lands;
transmit hot geothermal water to a dwelling or classification and assessment.—
structure from a geothermal deposit. (1) Notwithstanding the provisions of s.
193.461, the property appraiser shall annually
The term does not include equipment that is on the classify for assessment purposes all lands within a
distribution or transmission side of the point at county choosing to have a high-water recharge
which a renewable energy source device is protection tax assessment program as either
interconnected to an electric utility's distribution agricultural, nonagricultural, or high-water
grid or transmission lines. recharge. The classification applies only to taxes
1(2) In determining the assessed value of real levied by the counties and municipalities adopting
property used: an ordinance under subsection(5).
(a) For residential purposes, the just value of (2) Any landowner whose land is within a
the property attributable to a renewable energy county that has a high-water recharge protection tax
source device may not be considered. assessment program and whose land is denied high-
(b) For nonresidential purposes, 80 percent of water recharge classification by the property
the just value of the property attributable to a appraiser may appeal to the value adjustment board.
renewable energy source device may not be The property appraiser shall notify the landowner in
considered. writing of the denial of high-water recharge
1(3) This section applies to the installation of a classification on or before July 1 of the year for
renewable energy source device installed on or after which the application was filed. The notification
January 1, 2013, to new and existing residential real must advise the landowner of a right to appeal to the
property. This section applies to a renewable energy value adjustment board and of the filing deadline.
source device installed on or after January 1, 2018, The property appraiser shall have available at her or
to all other real property, except when installed as his office a list by ownership of all applications
part of a project planned for a location in a fiscally received showing the acreage, the full valuation
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under s. 193.011,the valuation of the land under the basis of hydrologic characteristics of the soils and
provisions of this section, and whether or not the underlying geologic formations.
classification requested was granted. 4. The land must not be receiving any other
(3)(a) Lands may not be classified as high- special classification.
water recharge lands unless a return is filed on or 5. There must not be in the vicinity of the land
before March 1 of each year.The property appraiser, any activity that has the potential to contaminate the
before so classifying the lands, may require the ground water, including, but not limited to, the
taxpayer or the taxpayer's representative to furnish presence of:
the property appraiser such information as may a. Toxic or hazardous substances;
reasonably be required to establish that the lands b. Free-flowing saline artesian wells;
were actually used for a bona fide high-water c. Drainage wells;
recharge purpose. Failure to make timely d. Underground storage tanks; or
application by March 1 constitutes a waiver for 1 e. Any potential pollution source existing on a
year of the privilege granted for high-water recharge property that drains to the property seeking the high-
assessment. The owner of land that was classified water recharge classification.
high-water recharge in the previous year and whose 6. The owner of the property has entered into
ownership or use has not changed may reapply on a a contract with the county as provided in subsection
short form as provided by the department. A county (5).
may, at the request of the property appraiser and by 7. The parcel of land must be at least 10 acres.
a majority vote of its governing body, waive the Notwithstanding the provisions of this paragraph,
requirement that an annual application or statement the property appraiser shall use the best available
be made for classification of property within the information on the high-water recharge
county after an initial application is made and the characteristics of lands when making a final
classification granted. determination to grant or deny an application for
(b) Subject to the restrictions set out in this high-water recharge assessment for the lands.
section, only lands that are used primarily for bona (4) The provisions of this section do not
fide high-water recharge purposes may be classified constitute a basis for zoning restrictions.
as high-water recharge. The term "bona fide high- (5)(a) In years in which proper application for
water recharge purposes" means good faith high- high-water recharge assessment has been made and
water recharge use of the land. In determining granted under this section, for purposes of taxes
whether the use of the land for high-water recharge levied by the county,the assessment of the land must
purposes is bona fide, the following factors apply: be based on the formula adopted by the county as
1. The land use must have been continuous. provided in paragraph(b).
2. The land use must be vacant residential, (b) Counties that choose to have a high-water
vacant commercial, vacant industrial, vacant recharge protection tax assessment program must
institutional, nonagricultural, or single-family adopt by ordinance a formula for determining the
residential. The maintenance of one single-family assessment of properties classified as high-water
residential dwelling on part of the land does not in recharge property and a method of contracting with
itself preclude a high-water recharge classification. property owners who wish to be involved in the
3. The land must be located within a prime
program.
groundwater recharge area or in an area considered (c) The contract must include a provision that
by the appropriate water management district to the land assessed as high-water recharge land will be
supply significant groundwater recharge. used primarily for bona fide high-water recharge
Significant groundwater recharge shall be assessed purposes for a period of at least 5 years, as
by the appropriate water management district on the determined by the county,from January 1 of the year
in which the assessment is made. Violation of the
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contract results in the property owner being subject (2) A reduction may be granted under
to the payment of the difference between the total subsection (1) only to the owner of homestead
amount of taxes actually paid on the property and property where the construction or reconstruction is
the amount of taxes which would have been paid in consistent with local land development regulations.
each previous year the contract was in effect if the (3) A reduction in assessment which is granted
high-water recharge assessment had not been used. under this section applies only to construction or
(d) A municipality located in any county that reconstruction that occurred after the effective date
adopts an ordinance under paragraph (a) may adopt of this section to an existing homestead and applies
an ordinance providing for the assessment of land only during taxable years during which at least one
located in the incorporated areas in accordance with such parent or grandparent maintains his or her
the county's ordinance. primary place of residence in such living quarters
(e) Property owners whose land lies within an within the homestead property of the owner.
area determined to be a high-water recharge area (4) Such a reduction in assessment may be
must not be required to have their land assessed granted only upon an application filed annually with
according to the high-water recharge classification. the county property appraiser. The application must
(f) In years in which proper application for be made before March 1 of the year for which the
high-water recharge assessment has not been made, reduction is to be granted. If the property appraiser
the land must be assessed under s. 193.011. is satisfied that the property is entitled to a reduction
History.—s.2,ch.96-204;s.27,ch.97-96;s.25,ch.97- in assessment under this section, the property
236;s.3,ch.2005-36;s.3,ch. 2013-95. appraiser shall approve the application, and the
193.6255 Applicability of duties of property value of such residential improvements shall be
appraisers and clerks of the court pursuant to excluded from the value of the property for purposes
high-water recharge areas.—The amendments to of ad valorem taxation. The value excluded may not
ss. 193.625 and 194.037 by this act, insofar as they exceed the lesser of the following:
(a) The increase in assessed value resulting
impose duties on property appraisers and on clerks from construction or reconstruction of the property;
of the court, apply only to the unincorporated area
within those counties that adopt an ordinance under or
(b) Twenty percent of the total assessed value
s. 193.625(5). A municipality located in any county of the property as improved.
that adopts such an ordinance may include all (5) At the request of the property appraiser and
eligible property for high-water recharge by a majority vote of the county governing body, a
classification by ordinance adopted by the
municipality's governing body. county may waive the annual application
History.—s.9,ch.96-204. requirement after the initial application is filed and
the reduction is granted. Notwithstanding such
193.703 Reduction in assessment for living waiver,an application is required if property granted
quarters of parents or grandparents.— a reduction is sold or otherwise disposed of, the
(1) In accordance with s. 4(f), Art. VII of the ownership changes in any manner, the applicant for
State Constitution, a county may provide for a the reduction ceases to use the property as his or her
reduction in the assessed value of homestead homestead, or the status of the owner changes so as
property which results from the construction or to change the use of the property qualifying for the
reconstruction of the property for the purpose of reduction pursuant to this section.
providing living quarters for one or more natural or (6) The property owner shall notify the
adoptive parents or grandparents of the owner of the property appraiser when the property owner no
property or of the owner's spouse if at least one of longer qualifies for the reduction in assessed value
the parents or grandparents for whom the living for living quarters of parents or grandparents, and
quarters are provided is at least 62 years of age. the previously excluded just value of such
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improvements as of the first January 1 after the is situated in this state is subject to the taxes
improvements were substantially completed shall be exempted by the improper reduction, plus a penalty
added back to the assessed value of the property. of 50 percent of the unpaid taxes for each year and
(7) If the property appraiser determines that interest at a rate of 15 percent per annum. However,
for any year within the previous 10 years a property if a reduction is improperly granted due to a clerical
owner who was not entitled to a reduction in mistake or omission by the property appraiser, the
assessed value under this section was granted such person who improperly received the reduction may
reduction, the property appraiser shall serve on the not be assessed a penalty or interest. Before such
owner a notice of intent to record in the public lien may be filed, the owner must be given 30 days
records of the county a notice of tax lien against any within which to pay the taxes,penalties,and interest.
property owned by that person in the county, and Such lien is subject to s. 196.161(3).
that property must be identified in the notice of tax History.—s. 1, ch. 2002-226; s. 24, ch. 2010-5; s. 7, ch.
lien. Any property that is owned by that person and 2013-72.
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also incur reasonable expenses for hiring instructors,
FLORIDA STATUTES travel, office operations, certificates of completion,
badges or awards, food service incidental to
CHAPTER 195 conducting such schools, salaries and benefits of
PROPERTY ASSESSMENT department employees whose duties are directly
ADMINISTRATION AND FINANCE associated with developing and conducting such
(EXCERPT) schools, and administering any certification program
under s. 145.10, s. 145.11, or s. 194.035. The
department may charge a tuition fee and an
195.0012 Legislative intent. examination fee to any person who attends such a
195.002 Supervision by Department of Revenue. school and may charge a fee to certify or recertify any
195.022 Forms to be prescribed by Department person under such a program. The department shall
of Revenue. deposit such fees into the Certification Program Trust
195.027 Rules and regulations. Fund which is created in the State Treasury. There
195.032 Establishment of standards of value. shall be separate school accounts and program
195.062 Manual of instructions. accounts in the trust fund for property appraisers, tax
195.096 Review of assessment rolls. collectors, and special magistrates. The department
shall use money in the fund to pay such expenses.
195.0012 Legislative intent.—It is declared to History.—s. 35,ch. 70-243;s.7,ch. 74-234;s. 5,ch.86-300;s.
be the legislative purpose and intent in this entire 25,ch.90-203;s. 1,ch.2008-138;s. 8,ch.2008-197.
chapter to recognize and fulfill the state's
responsibility to secure a just valuation for ad 195.022 Forms to be prescribed by
valorem tax purposes of all property and to provide Department of Revenue.—The Department of
for a uniform assessment as between property within Revenue shall prescribe all forms to be used by
each county and property in every other county or property appraisers, tax collectors, clerks of the
taxing district. circuit court, and value adjustment boards in
History.—s.47,ch.70-243;s.2,ch.73-172. administering and collecting ad valorem taxes. The
Note.—Former s. 195.111. department shall prescribe a form for each purpose.
The county officer shall reproduce forms for
195.002 Supervision by Department of distribution at the expense of his or her office. A
Revenue.— county officer may use a form other than the form
(1) The Department of Revenue shall have prescribed by the department upon obtaining written
general supervision of the assessment and valuation permission from the executive director of the
of property so that all property will be placed on the department; however, a county officer may not use a
tax rolls and shall be valued according to its just form if the substantive content of the form varies
valuation, as required by the constitution. It shall also from the form prescribed by the department for the
have supervision over tax collection and all other same or a similar purpose. If the executive director
aspects of the administration of such taxes. The finds good cause to grant such permission he or she
supervision of the department shall consist primarily may do so. The county officer may continue to use
of aiding and assisting county officers in the the approved form until the law that specifies the
assessing and collection functions, with particular form is amended or repealed or until the officer
emphasis on the more technical aspects. In this receives written disapproval from the executive
regard, the department shall conduct schools to director. Otherwise, all such officers and their
upgrade assessment skills of both state and local employees shall use the forms, and follow the
assessment personnel. instructions applicable to the forms, which are
(2) In furtherance of its duty to conduct schools prescribed by the department. Upon request of any
to upgrade assessment skills and collection skills,the property appraiser or,in any event,at least once every
department may establish by rule committees on 3 years, the department shall prescribe and furnish
admissions and certification. The department may such aerial photographs and nonproperty ownership
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maps to the property appraisers as necessary to ensure administration will be uniform,just, and otherwise in
that all real property within the state is properly listed compliance with the requirements of the general law
on the roll. All photographs and maps furnished to and the constitution.
counties with a population of 25,000 or fewer shall be (2) It is the legislative intent that all counties
paid for by the department as provided by law. For operate on computer programs that are substantially
counties with a population greater than 25,000, the similar and produce data which are directly
department shall furnish such items at the property comparable. The rules and regulations shall prescribe
appraiser's expense. The department may incur uniform standards and procedures for computer
reasonable expenses for procuring aerial photographs programs and operations for all programs installed in
and nonproperty ownership maps and may charge a any property appraiser's office. It is the legislative
fee to the respective property appraiser equal to the intent that the department shall require a high degree
cost incurred. The department shall deposit such fees of uniformity so that data will be comparable among
into the Certification Program Trust Fund created counties and that a single audit procedure will be
pursuant to s. 195.002. There shall be a separate practical for all property appraisers' offices.
account in the trust fund for the aid and assistance (3) The rules and regulations shall provide
activity of providing aerial photographs and procedures whereby the property appraiser, the
nonproperty ownership maps to property appraisers. Department of Revenue, and the Auditor General
The department shall use money in the fund to pay shall be able to obtain access, where necessary, to
such expenses. All forms and maps and instructions financial records relating to nonhomestead property
relating to their use must be substantially uniform which records are required to make a determination
throughout the state. An officer may employ of the proper assessment as to the particular property
supplemental forms and maps, at the expense of his in question. Access to a taxpayer's records shall be
or her office,which he or she deems expedient for the provided only in those instances in which it is
purpose of administering and collecting ad valorem determined that such records are necessary to
taxes. The forms required in ss. 193.461(3)(a) and determine either the classification or the value of the
196.011(1) for renewal purposes must require taxable nonhomestead property. Access shall be
sufficient information for the property appraiser to provided only to those records which pertain to the
evaluate the changes in use since the prior year. If the property physically located in the taxing county as of
property appraiser determines, in the case of a January 1 of each year and to the income from such
taxpayer, that he or she has insufficient current property generated in the taxing county for the year
information upon which to approve the exemption, or in which a proper assessment is made. All records
if the information on the renewal form is inadequate produced by the taxpayer under this subsection shall
for him or her to evaluate the taxable status of the be deemed to be confidential in the hands of the
property, he or she may require the resubmission of property appraiser, the department, the tax collector,
an original application. and the Auditor General and shall not be divulged to
History.—s.37,ch.70-243;s.4,ch.73-172;s.7,ch.74-234;s. any person, firm, or corporation, except upon court
10,ch. 76-133; s.2,ch. 78-185; s. 1,ch.78-193;s. 153,ch.91- order or order of an administrative body having
112;s.8,ch.93-132;ss. 70,71,ch.2003-399;s. 1,ch.2004-22;
s. 2,ch.2008 138;s. 1,ch. 2009-67. quasi-judicial powers in ad valorem tax matters, and
such records are exempt from the provisions of s.
195.027 Rules and regulations.— 119.07(1).
(1) The Department of Revenue shall prescribe (4)(a) The rules and regulations prescribed by
reasonable rules and regulations for the assessing and the department shall require a return of tangible
collecting of taxes, and such rules and regulations personal property which shall include:
shall be followed by the property appraisers, tax 1. A general identification and description of
collectors, clerks of the circuit court, and value the property or, when more than one item constitutes
adjustment boards. It is hereby declared to be the a class of similar items, a description of the class.
legislative intent that the department shall formulate 2. The location of such property.
such rules and regulations that property will be 3. The original cost of such property and, in the
assessed, taxes will be collected, and the case of a class of similar items,the average cost.
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4. The age of such property and,in the case of a 119; s. 64,ch. 89-356; s. 39, ch. 90-360; s. 154, ch. 91-112; s.
class of similar items, the average age. 985,ch. 95-147;s. 5,ch.96-397;s. 51,ch.96-406.
5. The condition, including functional and Note.—Former s. 195.042.
economic depreciation or obsolescence. 195.032 Establishment of standards of
6. The taxpayer's estimate of fair market value. value.—In furtherance of the requirement set out in
(b) For purposes of this subsection, a class of s. 195.002,the Department of Revenue shall establish
property shall include only those items which are and promulgate standard measures of value not
substantially similar in function and use. Nothing in inconsistent with those standards provided by law, to
this chapter shall authorize the department to be used by property appraisers in all counties,
prescribe a return requiring information other than including taxing districts, to aid and assist them in
that contained in this subsection; nor shall the arriving at assessments of all property. The standard
department issue or promulgate any rule or regulation measures of value shall provide guidelines for the
directing the assessment of property by the valuation of property and methods for property
consideration of factors other than those enumerated appraisers to employ in arriving at the just valuation
in s. 193.011. of particular types of property consistent with ss.
(5) The rules and regulations shall require that 193.011 and 193.461.The standard measures of value
the property appraiser deliver copies of all pleadings shall assist the property appraiser in the valuation of
in court proceedings in which his or her office is property and be deemed prima facie correct,but shall
involved to the Department of Revenue. not be deemed to establish the just value of any
(6) The fees and costs of the sale or purchase property. However, the presumption of correctness
and terms of financing shall be presumed to be usual accorded an assessment made by a property appraiser
unless the buyer or seller or agent thereof files a form shall not be impugned merely because the standard
which discloses the unusual fees, costs, and terms of measures of value do not establish the just value of
financing. Such form shall be filed with the clerk of any property.
the circuit court at the time of recording. The rules History.—s. 38,ch. 70-243;s. 12,ch. 76-133;s.9,ch.76-234;
and regulations shall prescribe an information form to s. 62,ch. 82-226.
be used for this purpose. Either the buyer or the seller
or the agent of either shall complete the information 195.062 Manual of instructions.—
form and certify that the form is accurate to the best (1) The department shall prepare and maintain
of his or her knowledge and belief. The information a current manual of instructions for property
form shall be confidential in the hands of all persons appraisers and other officials connected with the
after delivery to the clerk,except that the Department administration of property taxes. This manual shall
of Revenue and the Auditor General shall have access contain all:
to it in the execution of their official duties, and such (a) Rules and regulations.
form is exempt from the provisions of s. 119.07(1). (b) Standard measures of value.
The information form may be used in any judicial (c) Forms and instructions relating to the use of
proceeding, upon a motion to produce duly made by forms and maps.
any party to such proceedings. Failure of the clerk to
obtain an information form with the recording shall Consistent with s. 195.032, the standard measures of
not impair the validity of the recording or the value shall be adopted in general conformity with the
conveyance. The form shall provide for a notation by procedures set forth in s. 120.54, but shall not have
the clerk indicating the book and page number of the the force or effect of such rules and shall be used only
conveyance in the official record books of the county. to assist tax officers in the assessment of property as
The clerk shall promptly deliver all information provided by s. 195.002. Guidelines may be updated
forms received to the property appraiser for his or her annually to incorporate new market data, which may
custody and use. be in tabular form, technical changes, changes
History.—s. 39, ch. 70-243; s. 2, ch. 73-172; ss. 8, 22, 23,ch. indicated by established decisions of the Supreme
74-234;s. 11,ch.76-133;s. 16,ch.76-234;s. 14,ch.79-334;s.
10, ch. 80-77; s. 23, ch. 80-274; s. 6, ch. 81-308; s. 22, ch. 88 Court, and, if a summary of justification is set forth
in the notice required under s. 120.54, other changes
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relevant to appropriate assessment practices or the assessment roll of the previous year, indicating
standard measurement of value. Such new data may the parcel number of the parent parcel from which
be incorporated into the guidelines on the approval of each new parcel was created or"cut out."
the executive director if after notice in substantial (c) In conducting assessment ratio studies, the
conformity with s. 120.54 there is no objection filed department must use all practicable steps, including
with the department within 45 days, and the stratified statistical and analytical reviews and sale-
procedures set forth in s. 120.54 do not apply. qualification studies, to maximize the
(2) The department may also include in such representativeness or statistical reliability of samples
manual any other information which it deems of properties in tests of each classification, stratum,
pertinent or helpful in the administration of taxes. or roll made the subject of a ratio study published by
Such manual shall instruct that the mere recordation it. The department shall document and retain records
of a plat on previously unplatted acreage shall not be of the measures of representativeness of the
construed as evidence of sufficient change in the properties studied in compliance with this section.
character of the land to require reassessment until Such documentation must include a record of
such time as development is begun on the platted findings used as the basis for the approval or
acreage. Such manual shall be made available for disapproval of the tax roll in each county pursuant to
distribution to the public at a nominal cost,to include s. 193.1142. In addition, to the greatest extent
cost of printing and circulation. practicable, the department shall study assessment
History.—s.41,ch.70-243;s. 1,ch.71-367;s.2,ch.73-172;s. roll strata by subclassifications such as value groups
9,ch.74-234;s. 1,ch. 75-12;s. 10,ch. 76-234;s. 1,ch.77-174; and market areas for each classification or stratum to
s.5,ch.2002-18;s.3,ch.2004-349.
be studied, to maximize the representativeness of
195.096 Review of assessment rolls.— ratio study samples. For purposes of this section, the
(1) The assessment rolls of each county shall be department shall rely primarily on an assessment-to-
subject to review by the Department of Revenue. sales-ratio study in conducting assessment ratio
(2) The department shall conduct, no less studies in those classifications of property specified
frequently than once every 2 years, an in-depth in subsection(3)for which there are adequate market
review of the real property assessment roll of each sales. The department shall compute the median and
county. The department need not individually study the value-weighted mean for each classification or
every use-class of property set forth in s. 195.073,but subclassification studied and for the roll as a whole.
shall at a minimum study the level of assessment in (d) In the conduct of these reviews, the
relation to just value of each classification specified department shall adhere to all standards to which the
in subsection (3). Such in-depth review may include property appraisers are required to adhere.
proceedings of the value adjustment board and the (e) The department and each property appraiser
audit or review of procedures used by the counties to shall cooperate in the conduct of these reviews, and
appraise property. each shall make available to the other all matters and
(a) The department shall, at least 30 days prior records bearing on the preparation and computation
to the beginning of an in-depth review in any county, of the reviews. The property appraisers shall provide
notify the property appraiser in the county of the any and all data requested by the department in the
conduct of the studies, including electronic data
pending review. At the request of the property
appraiser, the department shall consult with the processing tapes. Any and all data and samples
property appraiser regarding the classifications and developed or obtained by the department in the
strata to be studied, in order that the review will be conduct of the studies shall be confidential and
useful to the property appraiser in evaluating his or exempt from the provisions of s. 119.07(1) until a
her procedures. presentation of the findings of the study is made to
(b) Every property appraiser whose upcoming the property appraiser. After the presentation of the
roll is subject to an in-depth review shall, if requested findings, the department shall provide any and all
by the department on or before January 1, deliver data requested by a property appraiser developed or
upon completion of the assessment roll a list of the obtained in the conduct of the studies, including
tapes. Direct reimbursable costs of providing the data
parcel numbers of all parcels that did not appear on
shall be borne by the party who requested it. Copies
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of existing data or records, whether maintained or single-family residences, condominiums,
required pursuant to law or rule, or data or records cooperatives, and mobile homes.
otherwise maintained, shall be submitted within 30 2. Residential property that consists of two to
days from the date requested, in the case of written or nine primary living units.
printed information, and within 14 days from the date 3. Agricultural, high-water recharge, historic
requested, in the case of computerized information. property used for commercial or certain nonprofit
(f) Within 120 days after receipt of a county purposes, and other use-valued property.
assessment roll by the executive director of the 4. Vacant lots.
department pursuant to s. 193.1142(1), or within 10 5. Nonagricultural acreage and other
days after approval of the assessment roll, whichever undeveloped parcels.
is later, the department shall complete the review for 6. Improved commercial and industrial
that county and publish the department's findings. property, including apartments with more than nine
The findings must include measures as may be units.
appropriate for each classification or 7. Taxable institutional or governmental,
subclassification studied and related statistical and utility, locally assessed railroad, oil, gas and mineral
analytical details. The measures in the findings must land, subsurface rights, and other real property.
be based on:
1. A 95-percent level of confidence; or If one of the above classes constituted less than 5
2. Ratio study standards that are generally percent of the total assessed value of all real property
accepted by professional appraisal organizations in in a county on the previous assessment roll, the
developing a statistically valid sampling plan if a 95- department may combine it with one or more other
percent level of confidence is not attainable. classes of real property for purposes of assessment
(g) Notwithstanding any other provision of this ratio studies or use the weighted average of the other
chapter, in one or more assessment years following a classes for purposes of calculating the level of
natural disaster in counties for which a state of assessment for all real property in a county. The
emergency was declared by executive order or department shall also publish such results for any
proclamation of the Governor pursuant to chapter subclassifications of the classes or assessment roll it
252, if the department determines that the natural may have chosen to study.
disaster creates difficulties in its statistical and (b) If necessary for compliance with s. 1011.62,
analytical reviews of the assessment rolls in affected and for those counties not being studied in the current
counties, the department shall take all practicable year, the department shall project value-weighted
steps to maximize the representativeness and mean levels of assessment for each county. The
reliability of its statistical and analytical reviews and department shall make its projection based upon the
may use the best information available to estimate the best information available, using professionally
levels of assessment. This paragraph first applies to accepted methodology, and shall separately allocate
the 2019 assessment roll and operates retroactively to changes in total assessed value to:
January 1, 2019. 1. New construction, additions, and deletions.
(3)(a) Upon completion of review pursuant to 2. Changes in the value of the dollar.
paragraph (2)(f), the department shall publish the 3. Changes in the market value of property
results of reviews conducted under this section. The other than those attributable to changes in the value
results must include all statistical and analytical of the dollar.
measures computed under this section for the real 4. Changes in the level of assessment.
property assessment roll and independently for the In lieu of the statistical and analytical measures
following real property classes if the classes published pursuant to paragraph (a), the department
constituted 5 percent or more of the total assessed shall publish details concerning the computation of
value of real property in a county on the previous tax estimated assessment levels and the allocation of
roll: changes in assessed value for those counties not
1. Residential property that consists of one subject to an in-depth review.
primary living unit, including, but not limited to,
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(c) Upon publication of data and findings as
required by this subsection, the department shall
notify the committees of the Senate and of the House
of Representatives having oversight responsibility for
taxation, the appropriate property appraiser, and the
county commission chair or corresponding official
under a consolidated charter. Copies of the data and
findings shall be provided upon request.
(4) It is declared to be the legislative intent that
approval of the rolls by the department pursuant to s.
193.1142 and certification by the value adjustment
board pursuant to s. 193.122(1) shall not be deemed
to impugn the use of postcertification reviews to
require adjustments in the preparation of succeeding
assessment rolls to ensure that such succeeding
assessment rolls do meet the constitutional mandates
of just value.
(5) It is the legislative intent that the department
utilize to the fullest extent practicable objective
measures of market value in the conduct of reviews
pursuant to this section.
(6) Reviews conducted under this section must
include an evaluation of whether nonhomestead
exempt values determined by the appraiser under
applicable provisions of chapter 196 are correct and
whether agricultural and high-water recharge
classifications and classifications of historic property
used for commercial and certain nonprofit purposes
were granted in accordance with law.
(7) When a roll is prepared as an interim roll
pursuant to s. 193.1145, the department shall
compute assessment levels for both the interim roll
and the final approved roll.
(8) Chapter 120 shall not apply to this section.
History.-s. 7,ch.73-172;ss. 11,21,ch. 74-234;s.2,ch.
75-211;s. 13,ch. 76-133;ss.7, 10,ch. 80-248;s. 18,ch. 80-
274;ss. 1,3, 10,ch. 82-208;ss. 3,27,29,80,ch.82-226;s.61,
ch. 89-356;s. 134,ch.91-112;s. 3,ch.92-32;s. 7,ch.93-132;
ss.5, 19,ch. 95-272;s. 8,ch.96-204;s. 7,ch.96-397;ss. 53,
54,ch.96-406;s.7,ch.97-117;s.5,ch.97-287;s. 13,ch.99-
333;ss. 1,2,ch.2001-137;s.49,ch.2001-266;s. 906,ch.
2002-387;s.2,ch.2005-185;s. 1,ch.2006-42; s. 13,ch.2007-
5;s.4,ch.2011-52;s. 14,ch.2012-193;s. 3,ch.2019-42;s.6,
ch.2020-10.
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FLORIDA STATUTES 196.171 Homestead exemptions; city officials.
196.173 Exemption for deployed
CHAPTER 196 servicemembers.
EXEMPTION 196.181 Exemption of household goods and
personal effects.
196.001 Property subject to taxation. 196.182 Exemption of renewable energy source
196.002 Legislative intent. devices.
196.011 Annual application required for 196.183 Exemption for tangible personal
exemption. property.
196.012 Definitions. 196.185 Exemption of inventory.
196.015 Permanent residency; factual 196.192 Exemptions from ad valorem taxation.
determination by property appraiser. 196.193 Exemption applications; review by
196.021 Tax returns to show all exemptions and property appraiser.
claims. 196.194 Value adjustment board; notice;
196.031 Exemption of homesteads. hearings; appearance before the board.
196.041 Extent of homestead exemptions. 196.195 Determining profit or nonprofit status of
196.061 Rental of homestead to constitute applicant.
abandonment. 196.196 Determining whether property is entitled
196.071 Homestead exemptions; claims by to charitable, religious, scientific, or
members of armed forces. literary exemption.
196.075 Additional homestead exemption for 196.1961 Exemption for historic property used for
persons 65 and older. certain commercial or nonprofit
196.081 Exemption for certain permanently and purposes.
totally disabled veterans and for 196.197 Additional provisions for exempting
surviving spouses of veterans; exemption property used by hospitals, nursing
for surviving spouses of first responders homes, and homes for special services.
who die in the line of duty. 196.1975 Exemption for property used by nonprofit
196.082 Discounts for disabled veterans; homes for the aged.
surviving spouse carryover. 196.1976 Provisions of ss. 196.197(1) or (2) and
196.091 Exemption for disabled veterans 196.1975; severability.
confined to wheelchairs. 196.1977 Exemption for property used by
196.095 Exemption for a licensed child care proprietary continuing care facilities.
facility operating in an enterprise zone. 196.1978 Affordable housing property exemption.
196.101 Exemption for totally and permanently 196.198 Educational property exemption.
disabled persons. 196.1983 Charter school exemption from ad
196.102 Exemption for certain totally and valorem taxes.
permanently disabled first responders; 196.1985 Labor organization property exemption.
surviving spouse carryover. 196.1986 Community centers exemption.
196.111 Property appraisers may notify persons 196.1987 Biblical history display property
entitled to homestead exemption; exemption.
publication of notice; costs. 196.199 Government property exemption.
196.121 Homestead exemptions; forms. 196.1993 Certain agreements with local
196.131 Homestead exemptions; claims. governments for use of public property;
196.141 Homestead exemptions; duty of property exemption.
appraiser. 196.1995 Economic development ad valorem tax
196.151 Homestead exemptions; approval, exemption.
refusal, hearings. 196.1996 Economic development ad valorem tax
196.161 Homestead exemptions; lien imposed on exemption; effect of ch. 94-136.
property of person claiming exemption 196.1997 Ad valorem tax exemptions for historic
although not a permanent resident. properties.
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196.1998 Additional ad valorem tax exemptions for value exempted and as to the number of exemptions
historic properties open to the public. granted.
196.1999 Space laboratories and carriers; History.—s. 8,ch. 79-332;s.3,ch.2007-339.
exemption.
196.2001 Not-for-profit sewer and water company 196.011 Annual application required for
property exemption. exemption.—
196.2002 Exemption for s. 501(c)(12) not-for- (1)(a) Except as provided in s. 196.081(1)(b),
every person or organization who, on January 1, has
profit water and wastewater systems.
196.202 Property of widows, widowers, blind the legal title to real or personal property, except
persons, and persons totally and inventory,which is entitled by law to exemption from
permanently disabled. taxation as a result of its ownership and use shall, on
196.24 Exemption for disabled ex- or before March 1 of each year,file an application for
servicemember or surviving spouse; exemption with the county property appraiser, listing
evidence of disability. and describing the property for which exemption is
196.26 Exemption for real property dedicated in claimed and certifying its ownership and use. The
perpetuity for conservation Department of Revenue shall prescribe the forms
purposes. upon which the application is made. Failure to make
196.28 Cancellation of delinquent taxes upon application, when required, on or before March 1 of
lands used for road purposes, etc. any year shall constitute a waiver of the exemption
196.29 Cancellation of certain taxes on real privilege for that year, except as provided in
property acquired by a county, school subsection(7) or subsection(8).
board,charter school governing board,or (b) The form to apply for an exemption under
s. 196.031, s. 196.081, S. 196.091, s. 196.101, s.
community college district board of
trustees. 196.102, s. 196.173, or s. 196.202 must include a
196.295 Property transferred to exempt space for the applicant to list the social security
governmental unit; tax payment into number of the applicant and of the applicant's spouse,
escrow; taxes due from prior years. if any. If an applicant files a timely and otherwise
196.31 Taxes against state properties; notice. complete application, and omits the required social
196.32 Executive Office of the Governor; security numbers, the application is incomplete. In
consent required to certain assessments. that event, the property appraiser shall contact the
applicant, who may refile a complete application by
196.001 Property subject to taxation.— April 1. Failure to file a complete application by that
Unless expressly exempted from taxation, the date constitutes a waiver of the exemption privilege
following property shall be subject to taxation in the for that year, except as provided in subsection (7) or
manner provided by law: subsection (8).
(1) All real and personal property in this state (2) However,application for exemption will not
and all personal property belonging to persons be required on public roads rights-of-way and borrow
residing in this state; and pits owned, leased, or held for exclusive
(2) All leasehold interests in property of the governmental use and benefit or on property owned
United States, of the state, or any political and used exclusively by a municipality for municipal
subdivision,municipality, agency, authority,or other or public purposes in order for such property to be
public body corporate of the state. released from all ad valorem taxation.
History.—s. 16,ch.71-133. (3) It shall not be necessary to make annual
application for exemption on houses of public
196.002 Legislative intent.—For the purposes worship, the lots on which they are located,personal
of assessment roll recordkeeping and reporting, the property located therein or thereon, parsonages,
exemptions authorized by each provision of this burial grounds and tombs owned by houses of public
chapter shall be reported separately for each category worship,individually owned burial rights not held for
of exemption in each such provision, both as to total speculation,or other such property not rented or hired
out for other than religious or educational purposes at
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any time; household goods and personal effects of application for the exemption with the property
permanent residents of this state; and property of the appraiser on or before the 25th day following the
state or any county, any municipality, any school mailing by the property appraiser of the notices
district, or community college district thereof. required under s. 194.011(1). Upon receipt of
(4) When any property has been determined to sufficient evidence, as determined by the property
be fully exempt from taxation because of its exclusive appraiser, demonstrating the applicant was unable to
use for religious, literary, scientific, or charitable apply for the exemption in a timely manner or
purposes and the application for its exemption has otherwise demonstrating extenuating circumstances
met the criteria of s. 196.195, the property appraiser judged by the property appraiser to warrant granting
may accept, in lieu of the annual application for the exemption, the property appraiser may grant the
exemption, a statement certified under oath that there exemption. If the applicant fails to produce sufficient
has been no change in the ownership and use of the evidence demonstrating the applicant was unable to
property. apply for the exemption in a timely manner or
(5) The owner of property that received an otherwise demonstrating extenuating circumstances
exemption in the prior year, or a property owner who as judged by the property appraiser,the applicant may
filed an original application that was denied in the file, pursuant to s. 194.011(3), a petition with the
prior year solely for not being timely filed, may value adjustment board requesting that the exemption
reapply on a short form as provided by the be granted. Such petition must be filed during the
department.The short form shall require the applicant taxable year on or before the 25th day following the
to affirm that the use of the property and his or her mailing of the notice by the property appraiser as
status as a permanent resident have not changed since provided in s. 194.011(1). Notwithstanding the
the initial application. provisions of s. 194.013, such person must pay a
(6)(a) Once an original application for tax nonrefundable fee of $15 upon filing the petition.
exemption has been granted, in each succeeding year Upon reviewing the petition,if the person is qualified
on or before February 1, the property appraiser shall to receive the exemption and demonstrates particular
mail a renewal application to the applicant, and the extenuating circumstances judged by the value
property appraiser shall accept from each such adjustment board to warrant granting the exemption,
applicant a renewal application on a form prescribed the value adjustment board may grant the exemption
by the Department of Revenue. Such renewal for the current year.
application shall be accepted as evidence of (9)(a) A county may, at the request of the
exemption by the property appraiser unless he or she property appraiser and by a majority vote of its
denies the application. Upon denial, the property governing body,waive the requirement that an annual
appraiser shall serve,on or before July 1 of each year, application or statement be made for exemption of
a notice setting forth the grounds for denial on the property within the county after an initial application
applicant by first-class mail. Any applicant objecting is made and the exemption granted.The waiver under
to such denial may file a petition as provided for in s. this subsection of the annual application or statement
194.011(3). requirement applies to all exemptions under this
(b) Once an original application for tax chapter except the exemption under s. 196.1995.
exemption has been granted under s. 196.26, the Notwithstanding such waiver, refiling of an
property owner is not required to file a renewal application or statement shall be required when any
application until the use of the property no longer property granted an exemption is sold or otherwise
complies with the restrictions and requirements of the disposed of, when the ownership changes in any
conservation easement. manner,when the applicant for homestead exemption
(7) The value adjustment board shall grant any ceases to use the property as his or her homestead, or
exemption for an otherwise eligible applicant if the when the status of the owner changes so as to change
applicant can clearly document that failure to apply the exempt status of the property. In its deliberations
by March 1 was the result of postal error. on whether to waive the annual application or
(8) Any applicant who is qualified to receive statement requirement, the governing body shall
any exemption under subsection (1) and who fails to consider the possibility of fraudulent exemption
file an application by March 1, must file an claims which may occur due to the waiver of the
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annual application requirement. The owner of any State Constitution after an initial application is made
property granted an exemption who is not required to and the discount granted. The disabled veteran
file an annual application or statement shall notify the receiving a discount for which annual application has
property appraiser promptly whenever the use of the been waived shall notify the property appraiser
property or the status or condition of the owner promptly whenever the use of the property or the
changes so as to change the exempt status of the percentage of disability to which the veteran is
property. If any property owner fails to so notify the entitled changes. If a disabled veteran fails to notify
property appraiser and the property appraiser the property appraiser and the property appraiser
determines that for any year within the prior 10 years determines that for any year within the prior 10 years
the owner was not entitled to receive such exemption, the veteran was not entitled to receive all or a portion
the owner of the property is subject to the taxes of such discount, the penalties and processes in
exempted as a result of such failure plus 15 percent paragraph (a) relating to the failure to notify the
interest per annum and a penalty of 50 percent of the property appraiser of ineligibility for an exemption
taxes exempted. Except for homestead exemptions shall apply.
controlled by s. 196.161, the property appraiser (d) For any exemption under s. 196.101(2), the
making such determination shall record in the public statement concerning gross income must be filed with
records of the county a notice of tax lien against any the property appraiser not later than March 1 of every
property owned by that person or entity in the county, year.
and such property must be identified in the notice of (e) If an exemption for which the annual
tax lien. Such property is subject to the payment of all application is waived pursuant to this subsection will
taxes and penalties. Such lien when filed shall attach be denied by the property appraiser in the absence of
to any property, identified in the notice of tax lien, the refiling of the application,notification of an intent
owned by the person who illegally or improperly to deny the exemption shall be mailed to the owner of
received the exemption. If such person no longer the property prior to February 1. If the property
owns property in that county but owns property in appraiser fails to timely mail such notice, the
some other county or counties in the state, the application deadline for such property owner
property appraiser shall record a notice of tax lien in pursuant to subsection (1) shall be extended to 28
such other county or counties, identifying the days after the date on which the property appraiser
property owned by such person or entity in such mails such notice.
county or counties, and it shall become a lien against (10) At the option of the property appraiser and
such property in such county or counties. notwithstanding any other provision of this section,
(b) The owner of any property granted an initial or original applications for homestead
exemption under s. 196.26 shall notify the property exemption for the succeeding year may be accepted
appraiser promptly whenever the use of the property and granted after March 1. Reapplication on a short
no longer complies with the restrictions and form as authorized by subsection(5)shall be required
requirements of the conservation easement. If the if the county has not waived the requirement of an
property owner fails to so notify the property annual application. Once the initial or original
appraiser and the property appraiser determines that application and reapplication have been granted, the
for any year within the preceding 10 years the owner property may qualify for the exemption in each
was not entitled to receive the exemption, the owner succeeding year pursuant to the provisions of
of the property is subject to taxes exempted as a result subsection(6) or subsection(9).
of the failure plus 18 percent interest per annum and (11) For exemptions enumerated in paragraph
a penalty of 100 percent of the taxes exempted. The (1)(b), social security numbers of the applicant and
provisions for tax liens in paragraph (a) apply to the applicant's spouse, if any, are required and must
property granted an exemption under s. 196.26. be submitted to the department. Applications filed
(c) A county may, at the request of the property pursuant to subsection (5) or subsection (6) shall
appraiser and by a majority vote of its governing include social security numbers of the applicant and
body, waive the requirement that an annual the applicant's spouse, if any. For counties where the
application be made for the veteran's disability annual application requirement has been waived,
discount granted pursuant to s. 6(e), Art. VII of the
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property appraisers may require refiling of an (2) "Exclusive use of property" means use of
application to obtain such information. property solely for exempt purposes. Such purposes
(12) Notwithstanding subsection (1), if the may include more than one class of exempt use.
owner of property otherwise entitled to a religious (3) "Predominant use of property"means use of
exemption from ad valorem taxation fails to timely property for exempt purposes in excess of 50 percent
file an application for exemption, and because of a but less than exclusive.
misidentification of property ownership on the (4) "Use" means the exercise of any right or
property tax roll the owner is not properly notified of power over real or personal property incident to the
the tax obligation by the property appraiser and the ownership of the property.
tax collector, the owner of the property may file an (5) "Educational institution" means a federal,
application for exemption with the property state, parochial, church, or private school, college, or
appraiser. The property appraiser must consider the university conducting regular classes and courses of
application, and if he or she determines the owner of study required for eligibility to certification by,
the property would have been entitled to the accreditation to, or membership in the State
exemption had the property owner timely applied,the Department of Education of Florida, Southern
property appraiser must grant the exemption. Any Association of Colleges and Schools, or the Florida
taxes assessed on such property shall be canceled,and Council of Independent Schools; a nonprofit private
if paid, refunded. Any tax certificates outstanding on school the principal activity of which is conducting
such property shall be canceled and refund made regular classes and courses of study accepted for
pursuant to s. 197.432(11). continuing postgraduate dental education credit by a
History.- s. 1, ch. 63-342; ss. 1,2, ch. 69-55; ss. 21, 35, board of the Division of Medical Quality Assurance;
ch.69-106;s.4,ch. 71-133;s. 1,ch.72-276;s.2,ch.72-290;s. educational direct-support organizations created
2,ch. 72-367;s. 1,ch. 74-2;s. 14,ch.74-234; s. 3,ch. 74-264; pursuant to ss. 1001.24, 1004.28, and 1004.70;
s.7,ch.76-234;s. 1,ch.77-102;s.34,ch.79-164;s. 17,ch.79-
334;s.2,ch.80-274;s. 1,ch.81-219;s.7,ch.81-308;s. 13,ch. facilities located on the property of eligible entities
82-226;s.25,ch. 83-204;s. 8,ch. 85-202;s. 1,ch. 85-315;s. 1, which will become owned by those entities on a date
ch. 88-65;s.3,ch. 88-101;s. 59,ch. 89-356;s. 1,ch.89-365;s. certain; and institutions of higher education, as
3,ch.90-343; s. 155,ch. 91-112; s.4,ch. 92-32; ss. 22,45,ch. defined under and participating in the Higher
94-353;s. 1471,ch.95-147;s. 1,ch.98-289;s.6,ch.2000-157; Educational Facilities Financing Act.
s. 1,ch.2000-262;s.4,ch.2000-335;s.2,ch.2007-36;s.2,ch.
2009-135; s. 5, ch. 2009-157;s. 25, ch. 2010-5; s. 3,ch. 2011- (6) Governmental,municipal,or public purpose
93;s.56,ch.2011-151;s.3,ch.2015-115;s. 1,ch.2016-110;s. or function shall be deemed to be served or performed
1, ch. 2017-105; s. 33, ch. 2020-2; s. 1, ch. 2020-140; s. 1, ch. when the lessee under any leasehold interest created
2022-219. in property of the United States,the state or any of its
Note.-Former s. 192.062. political subdivisions, or any municipality, agency,
Note.-Section 6, ch. 2022-219, provides that "[t]his act
shall take effect on the effective date of the amendment to the special district, authority, or other public body
State Constitution proposed by HJR 1 or a similar joint corporate of the state is demonstrated to perform a
resolution having substantially the same specific intent and function or serve a governmental purpose which
purpose, if such amendment to the State Constitution is could properly be performed or served by an
approved at the next general election or at an earlier special
election specifically authorized by law for that purpose."If such appropriate governmental unit or which is
an amendment is approved, effective January 1, 2023, demonstrated to perform a function or serve a
paragraphs(1)(b)and(9)(a)are amended by s. 1,ch.2022-219. purpose which would otherwise be a valid subject for
the allocation of public funds. For purposes of the
196.012 Definitions.-For the purpose of this preceding sentence,an activity undertaken by a lessee
chapter, the following terms are defined as follows, which is permitted under the terms of its lease of real
except where the context clearly indicates otherwise: property designated as an aviation area on an airport
(1) "Exempt use of property" or "use of layout plan which has been approved by the Federal
property for exempt purposes"means predominant or Aviation Administration and which real property is
exclusive use of property owned by an exempt entity used for the administration, operation, business
for educational, literary, scientific, religious, offices and activities related specifically thereto in
charitable, or governmental purposes, as defined in connection with the conduct of an aircraft full service
this chapter. fixed base operation which provides goods and
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services to the general aviation public in the general aviation public in the promotion of air
promotion of air commerce shall be deemed an commerce provided that the real property is
activity which serves a governmental, municipal, or designated as an aviation area on an airport layout
public purpose or function. Any activity undertaken plan approved by the Federal Aviation
by a lessee which is permitted under the terms of its Administration. For purposes of determination of
lease of real property designated as a public airport as "ownership," buildings and other real property
defined in s. 332.004(14)by municipalities,agencies, improvements which will revert to the airport
special districts, authorities, or other public bodies authority or other governmental unit upon expiration
corporate and public bodies politic of the state, a of the term of the lease shall be deemed "owned" by
spaceport as defined in s. 331.303,or which is located the governmental unit and not the lessee. Providing
in a deepwater port identified in s. 403.021(9)(b) and two-way telecommunications services to the public
owned by one of the foregoing governmental units, for hire by the use of a telecommunications facility,
subject to a leasehold or other possessory interest of as defined in s. 364.02(14),and for which a certificate
a nongovernmental lessee that is deemed to perform is required under chapter 364 does not constitute an
an aviation, airport, aerospace, maritime, or port exempt use for purposes of s. 196.199, unless the
purpose or operation shall be deemed an activity that telecommunications services are provided by the
serves a governmental, municipal, or public purpose. operator of a public-use airport, as defined in s.
The use by a lessee, licensee, or management 332.004, for the operator's provision of
company of real property or a portion thereof as a telecommunications services for the airport or its
convention center, visitor center, sports facility with tenants, concessionaires, or licensees, or unless the
permanent seating, concert hall,arena, stadium,park, telecommunications services are provided by a public
or beach is deemed a use that serves a governmental, hospital.
municipal, or public purpose or function when access (7) "Charitable purpose" means a function or
to the property is open to the general public with or service which is of such a community service that its
without a charge for admission. If property deeded to discontinuance could legally result in the allocation
a municipality by the United States is subject to a of public funds for the continuance of the function or
requirement that the Federal Government, through a service. It is not necessary that public funds be
schedule established by the Secretary of the Interior, allocated for such function or service but only that
determine that the property is being maintained for any such allocation would be legal.
public historic preservation, park, or recreational (8) "Hospital" means an institution which
purposes and if those conditions are not met the possesses a valid license granted under chapter 395
property will revert back to the Federal Government, on January 1 of the year for which exemption from ad
then such property shall be deemed to serve a valorem taxation is requested.
municipal or public purpose.The term"governmental (9) "Nursing home" or "home for special
purpose" also includes a direct use of property on services" means an institution that possesses a valid
federal lands in connection with the Federal license under chapter 400 or part I of chapter 429 on
Government's Space Exploration Program or January 1 of the year for which exemption from ad
spaceport activities as defined in s. 212.02(22). Real valorem taxation is requested.
property and tangible personal property owned by the (10) "Gross income" means all income from
Federal Government or Space Florida and used for whatever source derived, including, but not limited
defense and space exploration purposes or which is to,the following items,whether actually owned by or
put to a use in support thereof shall be deemed to received by, or not received by but available to, any
perform an essential national governmental purpose person or couple: earned income, income from
and shall be exempt. "Owned by the lessee" as used investments, gains derived from dealings in property,
in this chapter does not include personal property, interest,rents, royalties, dividends, annuities, income
buildings, or other real property improvements used from retirement plans, pensions, trusts, estates and
for the administration,operation,business offices and inheritances, and direct and indirect gifts. Gross
activities related specifically thereto in connection income specifically does not include payments made
with the conduct of an aircraft full service fixed based for the medical care of the individual, return of
operation which provides goods and services to the principal on the sale of a home, social security
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benefits,or public assistance payments payable to the any other commercial or industrial operation owned
person or assigned to an organization designated by the same business or organization.
specifically for the support or benefit of that person. 1(b) Any business or organization located in an
(11) "Totally and permanently disabled person" area that was designated as an enterprise zone
means a person who is currently certified by two pursuant to chapter 290 as of December 30, 2015, or
licensed physicians of this state who are brownfield area that first begins operation on a site
professionally unrelated, by the United States clearly separate from any other commercial or
Department of Veterans Affairs or its predecessor, or industrial operation owned by the same business or
by the Social Security Administration, to be totally organization.
and permanently disabled. (c) A business or organization that is situated on
(12) "Couple" means a husband and wife property annexed into a municipality and that, at the
legally married under the laws of any state or time of the annexation, is receiving an economic
territorial possession of the United States or of any development ad valorem tax exemption from the
foreign country. county under s. 196.1995.
(13) "Real estate used and owned as a (15) "Expansion of an existing business"
homestead" means real property to the extent means:
provided in s. 6(a),Art. VII of the State Constitution, (a)1. A business or organization establishing 10
but less any portion thereof used for commercial or more new jobs to employ 10 or more full-time
purposes, with the title of such property being employees in this state, paying an average wage for
recorded in the official records of the county in which such new jobs that is above the average wage in the
the property is located. Property rented for more than area, which principally engages in any of the
6 months is presumed to be used for commercial operations referred to in subparagraph(14)(a)1.; or
purposes. 2. A business or organization establishing 25 or
(14) "New business"means: more new jobs to employ 25 or more full-time
(a)1. A business or organization establishing 10 employees in this state, the sales factor of which, as
or more new jobs to employ 10 or more full-time defined by s. 220.15(5), for the facility with respect
employees in this state, paying an average wage for to which it requests an economic development ad
such new jobs that is above the average wage in the valorem tax exemption is less than 0.50 for each year
area,which principally engages in any one or more of the exemption is claimed;provided that such business
the following operations: increases operations on a site located within the same
a. Manufactures, processes, compounds, county, municipality, or both colocated with a
fabricates, or produces for sale items of tangible commercial or industrial operation owned by the
personal property at a fixed location and which same business or organization under common control
comprises an industrial or manufacturing plant; or with the same business or organization, resulting in a
b. Is a target industry business as defined in s. net increase in employment of not less than 10
288.106(2)(q); percent or an increase in productive output or sales of
2. A business or organization establishing 25 or not less than 10 percent.
more new jobs to employ 25 or more full-time '(b) Any business or organization located in an
employees in this state, the sales factor of which, as area that was designated as an enterprise zone
defined by s. 220.15(5), for the facility with respect pursuant to chapter 290 as of December 30, 2015, or
to which it requests an economic development ad brownfield area that increases operations on a site
valorem tax exemption is less than 0.50 for each year located within the same zone or area colocated with a
the exemption is claimed; or commercial or industrial operation owned by the
3. An office space in this state owned and used same business or organization under common control
by a business or organization newly domiciled in this with the same business or organization.
state; provided such office space houses 50 or more (16) "Permanent resident"means a person who
full-time employees of such business or organization; has established a permanent residence as defined in
provided that such business or organization office subsection(17).
first begins operation on a site clearly separate from (17) "Permanent residence" means that place
where a person has his or her true, fixed, and
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permanent home and principal establishment to (4) The previous permanent residency by the
which, whenever absent, he or she has the intention applicant in a state other than Florida or in another
of returning. A person may have only one permanent country and the date non-Florida residency was
residence at a time; and, once a permanent residence terminated.
is established in a foreign state or country, it is (5) Proof of voter registration in this state with
presumed to continue until the person shows that a the voter information card address of the applicant,or
change has occurred. other official correspondence from the supervisor of
(18) "Enterprise zone" means an area elections providing proof of voter registration,
designated as an enterprise zone pursuant to s. matching the address of the physical location where
290.0065. This subsection expires on the date the exemption is being sought.
specified in s. 290.016 for the expiration of the (6) A valid Florida driver license issued under
Florida Enterprise Zone Act. s. 322.18 or a valid Florida identification card issued
(19) "Ex-servicemember" means any person under s. 322.051 and evidence of relinquishment of
who has served as a member of the United States driver licenses from any other states.
Armed Forces on active duty or state active duty, a (7) Issuance of a Florida license tag on any
member of the Florida National Guard, or a member motor vehicle owned by the applicant.
of the United States Reserve Forces. (8) The address as listed on federal income tax
History.- . 1, ch. 71-133; s. 1, ch. 72-367; s. 1, ch. 73- returns filed by the applicant.
340; s. 14, ch. 74-234; s. 13, ch. 76-234; s. 1, ch. 77-447; s. 6, (9) The location where the applicant's bank
ch. 80-163; s. 1,ch. 80-347; s. 2, ch. 81-219; s. 85,ch. 81-259;
s.9,ch.82-119;s.29,ch.84-356;s. 1,ch.88-102;s.45,ch.91- statements and checking accounts are registered.
45; s. 87,ch. 91-112;s. 1,ch. 91-121;s. 1,ch. 91-196; s. 3,ch. (10) Proof of payment for utilities at the
92-167; s. 58, ch. 92-289; s. 9, ch. 93-132; s. 3, ch. 93-233; s. property for which permanent residency is being
61,ch.93-268;s.67,ch.94-136;ss.59,66,ch.94-353;s. 1472, claimed.
ch. 95-147; s.4,ch. 95-404; s. 3, ch.97-197; s. 25,ch. 97-255; History.-s. 2, ch. 81-219; s. 990, ch. 95-147; s. 8, ch.
s. 2, ch. 97-294; s. 109, ch. 99-251;s. 11,ch. 99-256; s.29,ch. 2006-312;s.3,ch.2009-135.
2001-79; s. 2, ch. 2002-183; s. 907, ch. 2002-387; s. 20, ch.
2003-32;s. 1,ch.2005-42;s.20,ch.2005-132;s. 17,ch.2005- 196.021 Tax returns to show all exemptions
287; s. 52,ch. 2006-60; s.4,ch. 2006-291; s. 14,ch.2007-5;s.
6,ch.2008-227; s. 54,ch. 2011-36; s. 31,ch.2011-64; s. 1,ch. and claims.-In making tangible personal property
2011-182; s. 20, ch. 2012-5; s. 4, ch. 2013-77; s. 2, ch. 2016- tax returns under this chapter it shall be the duty of
220;s. 3,ch.2017-36. the taxpayer to completely disclose and claim any and
all lawful or constitutional exemptions from taxation
196.015 Permanent residency; factual to which the taxpayer may be entitled or which he or
determination by property appraiser.-Intention she may desire to claim in respect to taxable tangible
to establish a permanent residence in this state is a personal property. The failure to disclose and include
factual determination to be made,in the first instance, such exemptions, if any, in a tangible personal
by the property appraiser. Although any one factor is property tax return made under this chapter shall be
not conclusive of the establishment or deemed a waiver of the same on the part of the
nonestablishment of permanent residence, the taxpayer and no such exemption or claim thereof
following are relevant factors that may be considered shall thereafter be allowed for that tax year.
by the property appraiser in making his or her History.-s. 14,ch.20723, 1941;ss. 1,2,ch.69-55;s.991,
determination as to the intent of a person claiming a ch.95-147.
homestead exemption to establish a permanent Note.-Former s. 200.15.
residence in this state:
(1) A formal declaration of domicile by the 196.031 Exemption of homesteads.-
applicant recorded in the public records of the county (1)(a) A person who,on January 1,has the legal
title or beneficial title in equity to real property in this
in which the exemption is being sought.
(2) Evidence of the location where the state and who in good faith makes the property his or
her permanent residence or the permanent residence
applicant's dependent children are registered for
school. of another or others legally or naturally dependent
(3) The place of employment of the applicant. upon him or her, is entitled to an exemption from all
taxation, except for assessments for special benefits,
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up to the assessed valuation of $25,000 on the or more for the purpose of maintaining and operating
residence and contiguous real property, as defined in a cooperative thereon shall be deemed the owner for
s. 6,Art. VII of the State Constitution. Such title may purposes of this exemption.
be held by the entireties,jointly, or in common with (3) The exemption provided in this section does
others,and the exemption may be apportioned among not apply with respect to the assessment roll of a
such of the owners as reside thereon, as their county unless and until the roll of that county has
respective interests appear. If only one of the owners been approved by the executive director pursuant to
of an estate held by the entireties or held jointly with s. 193.1142.
the right of survivorship resides on the property, that (4) The exemption provided in this section
owner is allowed an exemption of up to the assessed applies only to those parcels classified and assessed
valuation of$25,000 on the residence and contiguous as owner-occupied residential property or only to the
real property. However, an exemption of more than portion of property so classified and assessed.
$25,000 is not allowed to any one person or on any 1(5) For the purpose of applying the exemptions
one dwelling house, except that an exemption up to in this section, the real property includes portions of
the assessed valuation of$25,000 may be allowed on the real property and contiguous real property
each apartment or mobile home occupied by a tenant- assessed solely on the basis of character or use
stockholder or member of a cooperative corporation pursuant to s. 193.461 or s. 193.501 or assessed
and on each condominium parcel occupied by its pursuant to s. 193.505.
owner. Except for owners of an estate held by the (6) A person who is receiving or claiming the
entireties or held jointly with the right of benefit of an ad valorem tax exemption or a tax credit
survivorship, the amount of the exemption may not in another state where permanent residency is
exceed the proportionate assessed valuation of all required as a basis for the granting of that ad valorem
owners who reside on the property. Before such tax exemption or tax credit is not entitled to the
exemption may be granted, the deed or instrument homestead exemption provided by this section. This
shall be recorded in the official records of the county subsection does not apply to a person who has the
in which the property is located. The property legal or equitable title to real estate in Florida and
appraiser may request the applicant to provide maintains thereon the permanent residence of another
additional ownership documents to establish title. legally or naturally dependent upon the owner.
(b) Every person who qualifies to receive the (7) When homestead property is damaged or
exemption provided in paragraph (a) is entitled to an destroyed by misfortune or calamity and the property
additional exemption of up to$25,000 on the assessed is uninhabitable on January 1 after the damage or
valuation greater than $50,000 for all levies other destruction occurs, the homestead exemption may be
than school district levies. granted if the property is otherwise qualified and if
(2) As used in subsection (1), the term the property owner notifies the property appraiser that
"cooperative corporation" means a corporation, he or she intends to repair or rebuild the property and
whether for profit or not for profit, organized for the live in the property as his or her primary residence
purpose of owning, maintaining, and operating an after the property is repaired or rebuilt and does not
apartment building or apartment buildings or a claim a homestead exemption on any other property
mobile home park to be occupied by its stockholders or otherwise violate this section. Failure by the
or members; and the term "tenant-stockholder or property owner to commence the repair or rebuilding
member" means an individual who is entitled, solely of the homestead property within 3 years after
by reason of his or her ownership of stock or January 1 following the property's damage or
membership in a cooperative corporation, as destruction constitutes abandonment of the property
evidenced in the official records of the office of the as a homestead. After the 3-year period, the
clerk of the circuit court of the county in which the expiration, lapse, nonrenewal, or revocation of a
apartment building is located, to occupy for dwelling building permit issued to the property owner for such
purposes an apartment in a building owned by such repairs or rebuilding also constitutes abandonment of
corporation or to occupy for dwelling purposes a the property as homestead.
mobile home which is on or a part of a cooperative (8) Unless the homestead property is totally
unit.A corporation leasing land for a term of 98 years exempt from ad valorem taxation, the exemptions
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provided in paragraphs(1)(a) and(b) shall be applied (2) A person who otherwise qualifies by the
before other homestead exemptions, which shall then required residence for the homestead tax exemption
be applied in the order that results in the lowest provided in s. 196.031 shall be entitled to such
taxable value. exemption where the person's possessory right in
History.- ss. 1, 2, ch. 17060, 1935; CGL 1936 Supp. such real property is based upon an instrument
897(2);s. 1,ch. 67-339;ss. 1,2,ch.69-55;ss. 1,3,ch. 71-309; granting to him or her a beneficial interest for life,
s. 1, ch. 72-372; s. 1, ch. 72-373; s. 9,ch. 74-227; s. 1, ch. 74-
264;s. 1,ch.77-102;s.3,ch.79-332;s.4,ch. 80-261;s. 10,ch. such interest being hereby declared to be "equitable
80-274; s. 3,ch. 81-219; s. 9,ch. 81-308; s. 11, ch. 82-208; ss. title to real estate," as that term is employed in s. 6,
24,80,ch.82-226;s. 1,ch.84-327;s. 1,ch.85-232;s.5,ch.92- Art. VII of the State Constitution; and such person
32; s. 1, ch. 93-65; s. 10, ch. 93-132; ss. 33, 34, ch. 94-353; s. shall be entitled to the homestead tax exemption
1473,ch. 95-147;s.2,ch.2001-204; s. 908,ch.2002-387; s.2, irrespective of whether such interest was created prior
ch. 2006-311; s. 6, ch. 2007-339; s. 8, ch. 2008-173; s. 1, ch.
2010-176;s.2,ch.2012-57;s. 17,ch.2012-193;s.8,ch.2013- or subsequent to the effective date of this act.
72;s. 1,ch. 2017-35;s. 5,ch.2022-97. History.-s. 2, ch. 17060, 1935; CGL 1936 Supp. 897(3);
1Note.-Section 6, ch. 2022-97, provides that "[t]he s. 1,ch.65-281;s.2,ch.67-339;ss. 1,2,ch.69-55;s. 1,ch.69
amendments made by this act to s. 196.031,Florida Statutes,are 68; s. 1,ch. 73-201;s. 1,ch. 78-324; s. 35,ch. 79-164; s.4,ch.
intended to be remedial and clarifying in nature and apply 81-219;s. 35,ch.94-353;s. 1474,ch.95-147.
retroactively,but do not provide a basis for an assessment of any Note.-Former s. 192.13.
tax or create a right to a refund of any tax paid before the
effective date of this act. The amendments do not affect the 196.061 Rental of homestead to constitute
provisions set forth in s. 193.155, Florida Statutes,limiting the abandonment.-
application of that section only to the residence and curtilage." (1) The rental of all or substantially all of a
Note.-Former s. 192.12. dwelling previously claimed to be a homestead for
196.041 Extent of homestead exemptions.- tax purposes shall constitute the abandonment of such
(1) Vendees in possession of real estate under dwelling as a homestead, and the abandonment
bona fide contracts to purchase when such continues until the dwelling is physically occupied by
instruments, under which they claim title, are the owner. However, such abandonment of the
recorded in the office of the clerk of the circuit court homestead after January 1 of any year does not affect
where said properties lie, and who reside thereon in the homestead exemption for tax purposes for that
good faith and make the same their permanent particular year unless the property is rented for more
residence; persons residing on real estate by virtue of than 30 days per calendar year for 2 consecutive
dower or other estates therein limited in time by deed, years.
will, jointure, or settlement; and lessees owning the (2) This section does not apply to a member of
leasehold interest in a bona fide lease having an the Armed Forces of the United States whose service
original term of 98 years or more in a residential is the result of a mandatory obligation imposed by the
parcel or in a condominium parcel as defined in federal Selective Service Act or who volunteers for
chapter 718, or persons holding leases of 50 years or service as a member of the Armed Forces of the
more, existing prior to June 19, 1973, for the purpose United States. Moreover, valid military orders
of homestead exemptions from ad valorem taxes and transferring such member are sufficient to maintain
no other purpose, shall be deemed to have legal or permanent residence for the purpose of s. 196.015 for
the member and his or her spouse.
beneficial and equitable title to said property. In History.-s. 1,ch.59-270;s. 1,ch.67-459;ss. 1,2,ch.69-
addition, a tenant-stockholder or member of a 55; s. 5, ch. 95-404; s. 8, ch. 96-397; s. 3, ch. 2010-182; s. 18,
cooperative apartment corporation who is entitled ch.2012-193;s. 1,ch.2013-64.
solely by reason of ownership of stock or Note.-Former s. 192.141.
membership in the corporation to occupy for dwelling
purposes an apartment in a building owned by the 196.071 Homestead exemptions; claims by
corporation, for the purpose of homestead exemption members of armed forces.-Every person who is
from ad valorem taxes and for no other purpose, is entitled to homestead exemption in this state and who
deemed to have beneficial title in equity to said is serving in any branch of the Armed Forces of the
United States, shall file a claim for such exemption as
apartment and a proportionate share of the land on
which the building is situated. required by law, either in person, or, if by reason of
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such service he or she is unable to file such claim in as a whole, issued by the United States Department
person he or she may file such claim through his or of Labor.
her next of kin or through any other person he or she (4) An ordinance granting an additional
may duly authorize in writing to file such claim. homestead exemption as authorized by this section
History.—s. 1,ch.28199, 1953;ss. 1,2,ch.69-55;s. 992, must meet the following requirements:
ch.95-147. (a) It must be adopted under the procedures for
Note.—Former s. 192.161. adoption of a nonemergency ordinance specified in
196.075 Additional homestead exemption for chapter 125 by a board of county commissioners or
persons 65 and older.— chapter 166 by a municipal governing authority,
(1) As used in this section, the term: except that the exemption authorized by paragraph
(a) "Household" means a person or group of (2)(b) must be authorized by a super majority (a
persons living together in a room or group of rooms majority plus one) vote of the members of the
as a housing unit, but the term does not include governing body of the county or municipality
persons boarding in or renting a portion of the granting such exemption.
dwelling. (b) It must specify that the exemption applies
(b) "Household income" means the adjusted only to taxes levied by the unit of government
gross income, as defined in s. 62 of the United States granting the exemption. Unless otherwise specified
Internal Revenue Code, of all members of a by the county or municipality, this exemption will
household. apply to all tax levies of the county or municipality
(2) In accordance with s. 6(d), Art. VII of the granting the exemption, including dependent special
State Constitution, the board of county districts and municipal service taxing units.
commissioners of any county or the governing (c) It must specify the amount of the exemption,
authority of any municipality may adopt an ordinance which may not exceed the applicable amount
to allow either or both of the following additional specified in subsection (2). If the county or
homestead exemptions: municipality specifies a different exemption amount
(a) Up to$50,000 for a person who has the legal for dependent special districts or municipal service
or equitable title to real estate and maintains thereon taxing units, the exemption amount must be uniform
the permanent residence of the owner, who has in all dependent special districts or municipal service
attained age 65, and whose household income does taxing units within the county or municipality.
not exceed$20,000. (d) It must require that a taxpayer claiming the
(b) The amount of the assessed value of the exemption for the first time submit to the property
property for a person who has the legal or equitable appraiser, not later than March 1, a sworn statement
title to real estate with a just value less than$250,000, of household income on a form prescribed by the
as determined in the first tax year that the owner Department of Revenue.
applies and is eligible for the exemption, and who has (5) The department must require by rule that the
maintained thereon the permanent residence of the filing of the statement be supported by copies of any
owner for at least 25 years, who has attained age 65, federal income tax returns for the prior year, any
and whose household income does not exceed the wage and earnings statements (W-2 forms), any
income limitation prescribed in paragraph (a), as request for an extension of time to file returns, and
calculated in subsection(3). any other documents it finds necessary, for each
(3) The $20,000 income limitation shall member of the household, to be submitted for
be adjusted annually, on January 1,by the percentage inspection by the property appraiser. The taxpayer's
change in the average cost-of-living index in the sworn statement shall attest to the accuracy of the
period January 1 through December 31 of the documents and grant permission to allow review of
immediate prior year compared with the same period the documents if requested by the property appraiser.
for the year prior to that. The index is the average of Once the documents have been inspected by the
the monthly consumer-price-index figures for the property appraiser, they shall be returned to the
stated 12-month period, relative to the United States taxpayer or otherwise destroyed. Annually, the
property appraiser shall notify each taxpayer of the
adjusted income limitation set forth in subsection(3).
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The taxpayer must notify the property appraiser by improperly granted as a result of a clerical mistake or
May 1 if his or her household income exceeds the omission by the property appraiser, the person who
most recent adjusted income limitation. The property improperly received the exemption may not be
appraiser may conduct random audits of the assessed a penalty and interest. Before any such lien
taxpayers' sworn statements to ensure the accuracy of may be filed,the owner must be given 30 days within
the household income reported. If selected for audit, which to pay the taxes,penalties, and interest. Such a
a taxpayer shall execute Internal Revenue Service lien is subject to the procedures and provisions set
Form 8821 or 4506, which authorizes the Internal forth in s. 196.161(3).
Revenue Service to release tax information to the History.—s. 1,ch.99-341;s. 1,ch.2002-52;s. 1,ch.2007-
property appraiser's office. All reviews conducted in 4; s. 26, ch. 2010-5; s. 1, ch. 2012-57; s. 9,ch. 2013-72; s. 27,
accordance with this section shall be completed on or ch.2014-17;s. 1,ch.2016-121;s.33,ch.2019-3;s. 1,ch.2021-
208.
before June 1. The property appraiser may not grant
the exemption if the required documentation 196.081 Exemption for certain permanently
requested is not provided. and totally disabled veterans and for surviving
(6) The board of county commissioners or spouses of veterans; exemption for surviving
municipal governing authority must deliver a copy of spouses of first responders who die in the line of
any ordinance adopted under this section to the duty.—
property appraiser no later than December 1 of the (1)(a) Any real estate that is owned and used as
year prior to the year the exemption will take effect. a homestead by a veteran who was honorably
If the ordinance is repealed, the board of county discharged with a service-connected total and
commissioners or municipal governing authority permanent disability and for whom a letter from the
shall notify the property appraiser no later than United States Government or United States
December 1 of the year prior to the year the Department of Veterans Affairs or its predecessor has
exemption expires. been issued certifying that the veteran is totally and
(7) Those persons entitled to the homestead permanently disabled is exempt from taxation, if the
exemption in s. 196.031 may apply for and receive an veteran is a permanent resident of this state on
additional homestead exemption as provided in this January 1 of the tax year for which exemption is being
section. Receipt of the additional homestead claimed or was a permanent resident of this state on
exemption provided for in this section shall be subject January 1 of the year the veteran died.
to the provisions of ss. 196.131 and 196.161, if (b) If legal or beneficial title to property is
applicable. acquired between January 1 and November 1 of any
(8) If title is held jointly with right of year by a veteran or his or her surviving spouse
survivorship, the person residing on the property and receiving an exemption under this section on another
otherwise qualifying may receive the entire amount property for that tax year, the veteran or his or her
of the additional homestead exemption. surviving spouse may receive a refund,prorated as of
(9) If the property appraiser determines that for the date of transfer, of the ad valorem taxes paid for
any year within the immediately previous 10 years a the newly acquired property if he or she applies for
person who was not entitled to the additional and receives an exemption under this section for the
homestead exemption under this section was granted newly acquired property in the next tax year. If the
such an exemption, the property appraiser shall serve property appraiser finds that the applicant is entitled
upon the owner a notice of intent to record in the to an exemption under this section for the newly
public records of the county a notice of tax lien acquired property, the property appraiser shall
against any property owned by that person in the immediately make such entries upon the tax rolls of
county, and that property must be identified in the the county that are necessary to allow the prorated
notice of tax lien. Any property that is owned by the refund of taxes for the previous tax year.
taxpayer and is situated in this state is subject to the (2) The production by a veteran or the spouse or
taxes exempted by the improper homestead surviving spouse of a letter of total and permanent
exemption,plus a penalty of 50 percent of the unpaid disability from the United States Government or
taxes for each year and interest at a rate of 15 percent United States Department of Veterans Affairs or its
per annum. However, if such an exemption is
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predecessor before the property appraiser of the taxes paid shall be limited to those paid during the 4-
county in which property of the veteran lies is prima year period of limitation set forth in s. 197.182(1)(e).
facie evidence of the fact that the veteran or the (6) Any real estate that is owned and used as a
surviving spouse is entitled to the exemption. homestead by the surviving spouse of a first
(3) If the totally and permanently disabled responder who died in the line of duty while
veteran predeceases his or her spouse and if,upon the employed by the state or any political subdivision of
death of the veteran, the spouse holds the legal or the state, including authorities and special districts,
beneficial title to the homestead and permanently and for whom a letter from the state or appropriate
resides thereon as specified in s. 196.031, the political subdivision of the state, or other authority or
exemption from taxation carries over to the benefit of special district, has been issued which legally
the veteran's spouse until such time as he or she recognizes and certifies that the first responder died
remarries or sells or otherwise disposes of the in the line of duty while employed as a first responder
property. If the spouse sells the property, an is exempt from taxation if the first responder and his
exemption not to exceed the amount granted from the or her surviving spouse were permanent residents of
most recent ad valorem tax roll may be transferred to this state on January 1 of the year in which the first
his or her new residence, as long as it is used as his or responder died.
her primary residence and he or she does not remarry. (a) The production of the letter by the surviving
(4) Any real estate that is owned and used as a spouse which attests to the first responder's death in
homestead by the surviving spouse of a veteran who the line of duty is prima facie evidence that the
died from service-connected causes while on active surviving spouse is entitled to the exemption.
duty as a member of the United States Armed Forces (b) The tax exemption applies as long as the
and for whom a letter from the United States surviving spouse holds the legal or beneficial title to
Government or United States Department of Veterans the homestead, permanently resides thereon as
Affairs or its predecessor has been issued certifying specified in s. 196.031, and does not remarry. If the
that the veteran who died from service-connected surviving spouse sells the property, an exemption not
causes while on active duty is exempt from taxation to exceed the amount granted under the most recent
if the veteran was a permanent resident of this state ad valorem tax roll may be transferred to his or her
on January 1 of the year in which the veteran died. new residence if it is used as his or her primary
(a) The production of the letter by the surviving residence and he or she does not remarry.
spouse which attests to the veteran's death while on (c) As used in this subsection only, and not
active duty is prima facie evidence that the surviving applicable to the payment of benefits under s. 112.19
spouse is entitled to the exemption. or s. 112.191, the term:
(b) The tax exemption carries over to the benefit 1. "First responder" means a law enforcement
of the veteran's surviving spouse as long as the officer or correctional officer as defined in s. 943.10,
spouse holds the legal or beneficial title to the a firefighter as defined in s. 633.102,or an emergency
homestead, permanently resides thereon as specified medical technician or paramedic as defined in s.
in s. 196.031, and does not remarry. If the surviving 401.23 who is a full-time paid employee, part-time
spouse sells the property, an exemption not to exceed paid employee, or unpaid volunteer.
the amount granted under the most recent ad valorem 2. "In the line of duty" means:
tax roll may be transferred to his or her new residence a. While engaging in law enforcement;
as long as it is used as his or her primary residence b. While performing an activity relating to fire
and he or she does not remarry. suppression and prevention;
(5) An applicant for the exemption under this c. While responding to a hazardous material
section may apply for the exemption before receiving emergency;
the necessary documentation from the United States d. While performing rescue activity;
Government or the United States Department of e. While providing emergency medical
Veterans Affairs or its predecessor. Upon receipt of services;
the documentation, the exemption shall be granted as f. While performing disaster relief activity;
of the date of the original application, and the excess g. While otherwise engaging in emergency
taxes paid shall be refunded. Any refund of excess response activity; or
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h. While engaging in a training exercise related application and petition shall be subject to the same
to any of the events or activities enumerated in this procedures as for exemptions set forth in s.
subparagraph if the training has been authorized by 196.011(8).
the employing entity. (4) To qualify for the discount granted under
A heart attack or stroke that causes death or causes an this section, an applicant must submit to the county
injury resulting in death must occur within 24 hours after property appraiser by March 1:
an event or activity enumerated in this subparagraph and (a) An official letter from the United States
must be directly and proximately caused by the event or Department of Veterans Affairs which states the
activity in order to be considered as having occurred in the percentage of the veteran's service-connected
line of duty.
History.—s. 1,ch.57-778;s. 1,ch.65 193;ss. 1,2,ch.69- disability and evidence that reasonably identifies the
55; s. 2, ch. 71-133; s. 1, ch. 76-163; s. 1,ch. 77-102; s. 1, ch. disability as combat-related;
83-71;s. 10,ch.86-177;s. 1,ch.92-167;s.62,ch.93-268;s. 1, (b) A copy of the veteran's honorable
ch. 93-400; s. 1, ch. 97-157; s. 2, ch. 2012-54; s. 19, ch. 2012- discharge; and
193;s.93,ch.2013-183;s.2,ch.2020-140. (c) Proof of age as of January 1 of the year to
Note.—Former s. 192.111. which the discount will apply.
pP Y•
196.082 Discounts for disabled veterans;
surviving spouse carryover.— Any applicant who is qualified to receive a discount
(1) Each veteran who is age 65 or older and is under this section and who fails to file an application
partially or totally permanently disabled shall receive by March 1 may file an application for the discount
a discount from the amount of the ad valorem tax and may file, pursuant to s. 194.011(3), a petition
otherwise owed on homestead property that the with the value adjustment board requesting that the
veteran owns and resides in if: discount be granted. Such application and petition
(a) The disability was combat-related; and shall be subject to the same procedures as for
(b) The veteran was honorably discharged upon exemptions set forth in s. 196.011(8).
separation from military service. (5) If the property appraiser denies the request
(2) The discount shall be in a percentage equal for a discount,the appraiser must notify the applicant
to the percentage of the veteran's permanent, service- in writing, stating the reasons for denial, on or before
connected disability as determined by the United July 1 of the year for which the application was filed.
States Department of Veterans Affairs. The applicant may reapply for the discount in a
(3) If the partially or totally and permanently subsequent year using the procedure in this section.
disabled veteran predeceases his or her spouse and if, All notifications must specify the right to appeal to
upon the death of the veteran, the spouse holds the the value adjustment board and the procedures to
legal or beneficial title to the homestead and follow in obtaining such an appeal under s.
permanently resides thereon as specified in s. 196.193(5).
196.031, the discount from ad valorem tax that the (6) The property appraiser shall apply the
veteran received carries over to the benefit of the discount by reducing the taxable value before
veteran's spouse until such time as he or she certifying the tax roll to the tax collector.
remarries or sells or otherwise disposes of the (a) The property appraiser shall first ascertain
property. If the spouse sells or otherwise disposes of all other applicable exemptions, including
the property, a discount not to exceed the dollar exemptions provided pursuant to local option, and
amount granted from the most recent ad valorem tax deduct all other exemptions from the assessed value.
roll may be transferred to his or her new residence, as (b) The percentage discount portion of the
long as it is used as his or her primary residence and remaining value which is attributable to service-
he or she does not remarry. An applicant who is connected disabilities shall be subtracted to yield the
qualified to receive a discount under this section and discounted taxable value.
who fails to file an application by March 1 may file (c) The resulting taxable value shall be included
an application for the discount and may file a petition in the certification for use by taxing authorities in
pursuant to s. 194.011(3) with the value adjustment setting millage.
board requesting that the discount be granted. Such
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(d) The property appraiser shall place the the documentation,the exemption shall be granted as
discounted amount on the tax roll when it is extended. of the date of the original application, and the excess
(7) An applicant for the discount under this taxes paid shall be refunded. Any refund of excess
section may apply for the discount before receiving taxes paid shall be limited to those paid during the 4-
the necessary documentation from the United States year period of limitation set forth in s. 197.182(1)(e).
Department of Veterans Affairs or its predecessor. History.—s. 1,ch.57-761;s.2,ch.65-193;ss. 1,2,ch.69-
Upon receipt of the documentation,the discount shall 55;s. 1,ch. 77-102; s. 6,ch. 81-219; s. 7,ch. 84-114;s. 12,ch.
be granted as of the date of the original application, 86-177;s.4,ch.93-268;s.993,ch.95-147;s.21,ch.2012-193.
Note.—Former s. 192.112.
and the excess taxes paid shall be refunded. Any
refund of excess taxes paid shall be limited to those 196.095 Exemption for a licensed child care
paid during the 4-year period of limitation set forth in facility operating in an enterprise zone.—
s. 197.182(1)(e). (1) Any real estate used and owned as a child
History.—s. 1,ch. 2007-36; s. 20,ch. 2012-193;s. 10,ch. care facility as defined in s. 402.302 which operates
2013-72;s. 1,ch.2020-179.
in an enterprise zone pursuant to chapter 290 is
exempt from taxation.
196.091 Exemption for disabled veterans (2) To claim an enterprise zone child care
confined to wheelchairs.— property tax exemption authorized by this section, a
(1) Any real estate used and owned as a child care facility must file an application under oath
homestead by an ex-servicemember who has been with the governing body or enterprise zone
honorably discharged with a service-connected total development agency having jurisdiction over the
disability and who has a certificate from the United enterprise zone where the child care center is located.
States Government or United States Department of Within 10 working days after receipt of an
Veterans Affairs or its predecessor, or its successors, application, the governing body or enterprise zone
certifying that the ex-servicemember is receiving or development agency shall review the application to
has received special pecuniary assistance due to determine if it contains all the information required
disability requiring specially adapted housing and pursuant to this section and meets the criteria set out
required to use a wheelchair for his or her in this section. The governing body or agency shall
transportation is exempt from taxation. certify all applications that contain the information
(2) The production by an ex-servicemember of required pursuant to this section and meet the criteria
a certificate of disability from the United States set out in this section as eligible to receive an ad
Government or the United States Department of valorem tax exemption. The child care center shall be
Veterans Affairs or its predecessor before the responsible for forwarding all application materials to
property appraiser of the county wherein his or her the governing body or enterprise zone development
property lies is prima facie evidence of the fact that agency.
he or she is entitled to such exemptions. (3) The production by the child care facility
(3) In the event the homestead of the wheelchair operator of a current license by the Department of
veteran was or is held with the veteran's spouse as an Children and Families or local licensing authority and
estate by the entirety, and in the event the veteran did certification by the governing body or enterprise zone
or shall predecease his or her spouse, the exemption where the child care center is located is prima facie
from taxation shall carry over to the benefit of the evidence that the child care facility owner is entitled
veteran's spouse, provided the spouse continues to to such exemptions.
reside on such real estate and uses it as his or her History.—s. 2,ch.99-304;s.42,ch.2014-19.
domicile or until such time as he or she remarries or 196.101 Exemption for totally and
sells or otherwise disposes of the property.
(4) An applicant for the exemption under this Permanently disabled persons.—
section may apply for the exemption before receiving (1) Any real estate used and owned as a
the necessary documentation from the United States homestead by any quadriplegic is exempt from
Government or the United States Department of taxation.
Veterans Affairs or its predecessor. Upon receipt of (2) Any real estate used and owned as a
homestead by a paraplegic, hemiplegic, or other
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totally and permanently disabled person, as defined taxpayer under this paragraph are confidential in the
in s. 196.012(11), who must use a wheelchair for hands of the property appraiser, the department, the
mobility or who is legally blind, is exempt from tax collector, the Auditor General, and the Office of
taxation. Program Policy Analysis and Government
(3) The production by any totally and Accountability and shall not be divulged to any
permanently disabled person entitled to the person, firm, or corporation except upon court order
exemption in subsection (1) or subsection (2) of a or order of an administrative body having quasi-
certificate of such disability from two licensed judicial powers in ad valorem tax matters, and such
doctors of this state or from the United States records are exempt from the provisions of s.
Department of Veterans Affairs or its predecessor to 119.07(1).
the property appraiser of the county wherein the (5) The physician's certification shall read as
property lies, is prima facie evidence of the fact that follows:
he or she is entitled to such exemption.
(4)(a) A person entitled to the exemption in PHYSICIAN'S CERTIFICATION OF
subsection (2) must be a permanent resident of this TOTAL AND PERMANENT DISABILITY
state. Submission of an affidavit that the applicant
claiming the exemption under subsection (2) is a I, ...(name of physician)..., a physician licensed
permanent resident of this state is prima facie proof pursuant to chapter 458 or chapter 459, Florida
of such residence. However, the gross income of all Statutes, hereby certify Mr. Mrs. Miss
persons residing in or upon the homestead for the Ms. ...(name of totally and permanently
prior year shall not exceed$14,500. For the purposes disabled person)..., social security number , is
of this section, the term "gross income" includes totally and permanently disabled as of January 1,
United States Department of Veterans Affairs ...(year)..., due to the following mental or physical
benefits and any social security benefits paid to the condition(s):
persons.
(b) The maximum income limitations permitted Quadriplegia
in this subsection shall be adjusted annually on Paraplegia
January 1, beginning January 1, 1990, by the Hemiplegia
percentage change in the average cost-of-living index Other total and permanent disability
in the period January 1 through December 31 of the requiring use of a wheelchair for mobility
immediate prior year compared with the same period Legal Blindness
for the year prior to that. The index is the average of It is my professional belief that the above-named
the monthly consumer price index figures for the condition(s) render Mr. Mrs. Miss
stated 12-month period, relative to the United States Ms. totally and permanently disabled, and that
as a whole, issued by the United States Department the foregoing statements are true, correct, and
of Labor. complete to the best of my knowledge and
(c) The department shall require by rule that the
taxpayer annually submit a sworn statement of gross professional belief.
income, pursuant to paragraph (a). The department Signature
shall require that the filing of such statement be Address (print)
accompanied by copies of federal income tax returns Date
for the prior year, wage and earnings statements (W- Florida Board of Medicine or Osteopathic
2 forms),and other documents it deems necessary,for Medicine license number
each member of the household. The taxpayer's Issued on
statement shall attest to the accuracy of such copies.
The department shall prescribe and furnish a form to NOTICE TO TAXPAYER: Each Florida resident
be used for this purpose which form shall include applying for a total and permanent disability
spaces for a separate listing of United States exemption must present to the county property
Department of Veterans Affairs benefits and social appraiser, on or before March 1 of each year, a copy
security benefits. All records produced by the
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of this form or a letter from the United States NOTICE TO TAXPAYER: Each Florida resident
Department of Veterans Affairs or its predecessor. applying for a total and permanent disability
Each form is to be completed by a licensed Florida exemption must present to the county property
physician. appraiser, on or before March 1 of each year, a copy
of this form or a letter from the United States
NOTICE TO TAXPAYER AND PHYSICIAN: Department of Veterans Affairs or its predecessor.
Section 196.131(2), Florida Statutes, provides that Each form is to be completed by a licensed Florida
any person who shall knowingly and willfully give optometrist.
false information for the purpose of claiming
homestead exemption shall be guilty of a NOTICE TO TAXPAYER AND OPTOMETRIST:
misdemeanor of the first degree,punishable by a term Section 196.131(2), Florida Statutes, provides that
of imprisonment not exceeding 1 year or a fine not any person who knowingly and willfully gives false
exceeding $5,000, or both. information for the purpose of claiming homestead
(6) An optometrist licensed under chapter 463 exemption commits a misdemeanor of the first
may certify a person to be totally and permanently degree, punishable by a term of imprisonment not
disabled as a result of legal blindness alone by issuing exceeding 1 year or a fine not exceeding $5,000, or
a certification in accordance with subsection (7). both.
Certification of total and permanent disability due to (8) An applicant for the exemption under this
legal blindness by a physician and an optometrist section may apply for the exemption before receiving
licensed in this state may be deemed to meet the the necessary documentation from the United States
requirements of subsection(3). Department of Veterans Affairs or its predecessor.
(7) The optometrist's certification shall read as Upon receipt of the documentation, the exemption
follows: shall be granted as of the date of the original
application, and the excess taxes paid shall be
OPTOMETRIST'S CERTIFICATION OF refunded. Any refund of excess taxes paid shall be
TOTAL AND PERMANENT DISABILITY limited to those paid during the 4-year period of
limitation set forth in s. 197.182(1)(e).
I, ...(name of optometrist)..., an optometrist licensed History.—s. 1,ch.59-134;ss. 1,2,ch.69-55;s. 17,ch.76-
pursuant to chapter 463, Florida Statutes, hereby 234; s.49,ch. 77-104; s.2,ch. 77-447;ss. 7, 10,ch. 81-219; s.
certify that Mr. Mrs. Miss Ms. 4, ch. 84-371; s. 26, ch. 85-80; s. 11, ch. 86-177; s. 24,ch. 88-
...(name of totally and permanently disabled 119;s.4,ch.89-328;s. 1,ch.90-299;s.41,ch.90-360;s.2,ch.
92-167; s. 63,ch. 93-268; s. 6,ch. 94-314; s. 36,ch. 94-353; s.
person)..., social security number , is totally and 1475,ch.95-147;s.55,ch.96-406;s.50,ch.2001-266;s. 1,ch.
permanently disabled as of January 1, ...(year)..., due 2007-121;s.22,ch.2012-193.
to legal blindness. Note.—Former s. 192.113.
It is my professional belief that the above-named 196.102 Exemption for certain totally and
condition renders Mr. Mrs. Miss Ms. permanently disabled first responders; surviving
...(name of totally and permanently disabled spouse carryover.—
person)... totally and permanently disabled and that (1) As used in this section, the term:
the foregoing statements are true, correct, and (a) "Cardiac event" means a heart attack,
complete to the best of my knowledge and stroke, or vascular rupture.
professional belief. (b) "First responder" has the same meaning as
in s. 196.081.
Signature (c) "In the line of duty" has the same meaning
Address (print) as in s. 196.081.
Date (d) "Total and permanent disability" means an
Florida Board of Optometry license number impairment of the mind or body that renders a first
Issued on responder unable to engage in any substantial gainful
occupation and that is reasonably certain to continue
throughout his or her life.
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(2) Any real estate that is owned and used as a c. A description of the incident that caused the
homestead by a person who has a total and permanent injury or injuries;
disability as a result of an injury or injuries sustained d. The date and location of the incident; and
in the line of duty while serving as a first responder e. A statement that the first responder's injury
in this state or during an operation in another state or or injuries were:
country authorized by this state or a political (I) Directly and proximately caused by service
subdivision of this state is exempt from taxation if the in the line of duty.
first responder is a permanent resident of this state on (II) Without willful negligence on the part of
January 1 of the year for which the exemption is being the first responder.
claimed. (III) The sole cause of the first responder's total
(3) An applicant may qualify for the exemption and permanent disability.
under this section by applying by March 1, pursuant 2. If the first responder's total and permanent
to subsection (4) or subsection (5), to the property disability was caused by a cardiac event, the
appraiser of the county where the property is located. employer must also certify that the requirements of
(4) An applicant may qualify for the exemption subsection (6) are satisfied.
under this section by providing the employer 3. The employer certificate must be
certificate described in paragraph (5)(b) and supplemented with extant documentation of the
satisfying the requirements for the totally and incident or event that caused the injury, such as an
permanently disabled exemption in s. 196.101; accident or incident report. The applicant may deliver
however, for purposes of this section, the applicant is the original employer certificate to the property
not required to satisfy the gross income requirement appraiser's office, or the employer may directly
in s. 196.101(4)(a). transmit the employer certificate to the applicable
(5) An applicant may qualify for the exemption property appraiser.
under this section by providing all of the following (c) A certificate from a physician licensed in
documents to the county property appraiser, which this state under chapter 458 or chapter 459 which
serve as prima facie evidence that the person is certifies that the applicant has a total and permanent
entitled to the exemption: disability and that such disability renders the
(a) Documentation from the Social Security applicant unable to engage in any substantial gainful
Administration stating that the applicant is totally and occupation due to an impairment of the mind or body,
permanently disabled. The documentation must be which condition is reasonably certain to continue
provided to the property appraiser within 3 months throughout the life of the applicant. The physician
after issuance. An applicant who is not eligible to certificate shall read as follows:
receive a medical status determination from the
Social Security Administration due to his or her FIRST RESPONDER'S
ineligibility for Social Security benefits or Medicare PHYSICIAN CERTIFICATE OF
benefits may provide documentation from the Social TOTAL AND PERMANENT DISABILITY
Security Administration stating that the applicant is
not eligible to receive a medical status determination I, (name of physician) , a physician licensed
from the Social Security Administration,and provide pursuant to chapter 458 or chapter 459, Florida
physician certifications as required by paragraph (c) Statutes, hereby certify that Mr. Mrs. Miss Ms.
from two professionally unrelated physicians, rather (applicant name and social security number) , is
than the one certification required by that paragraph. totally and permanently disabled due to an
(b)1. A certificate from the organization that impairment of the mind or body,and such impairment
employed the applicant as a first responder or renders him or her unable to engage in any substantial
supervised the applicant as a volunteer first responder gainful occupation, which condition is reasonably
at the time that the injury or injuries occurred. The certain to continue throughout his or her life. Mr.
employer certificate must contain, at a minimum: Mrs. Miss Ms. (applicant name) has the
a. The title of the person signing the certificate; following mental or physical condition(s):
b. The name and address of the employing
entity;
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It is my professional belief that within a (a) The nonroutine stressful or strenuous
reasonable degree of medical certainty, the above- activity directly and proximately caused the cardiac
named condition(s) render Mr. Mrs. Miss Ms. event that gave rise to the total and permanent
(applicant name) totally and permanently disabled disability; and
and that the foregoing statements are true, correct, (b) The cardiac event was not caused by a
and complete to the best of my knowledge and preexisting vascular disease.
professional belief. (7) An applicant who is granted the exemption
under this section has a continuing duty to notify the
Signature property appraiser of any changes in his or her status
Address (print) with the Social Security Administration or in
Date employment or other relevant changes in
Florida Board of Medicine or Osteopathic circumstances which affect his or her qualification for
Medicine license number the exemption.
Issued on (8) The tax exemption carries over to the benefit
of the surviving spouse as long as the surviving
NOTICE TO TAXPAYER: Each Florida resident spouse holds the legal or beneficial title to the
applying for an exemption due to a total and homestead, permanently resides thereon as specified
permanent disability that occurred in the line of duty in s. 196.031, and does not remarry. If the surviving
while serving as a first responder must present to the spouse sells the property, an exemption not to exceed
county property appraiser the required physician the amount granted under the most recent ad valorem
certificate(s), the required documentation from the tax roll may be transferred to the new residence if it
Social Security Administration,and a certificate from is used as the surviving spouse's primary residence
the employer for whom the applicant worked as a first and he or she does not remarry.
responder at the time of the injury or injuries, as (9) An applicant may apply for the exemption
required by section 196.102(5),Florida Statutes. This before producing the necessary documentation
form is to be completed by a licensed Florida described in subsection (4) or subsection (5). Upon
physician. receipt of the documentation, the exemption must be
granted as of the date of the original application and
NOTICE TO TAXPAYER AND PHYSICIAN: the excess taxes paid must be refunded. Any refund
Section 196.102(10), Florida Statutes, provides that of excess taxes paid must be limited to those paid
any person who knowingly and willingly gives false during the 4-year period of limitation set forth in s.
information for the purpose of claiming the 197.182(1)(e).
homestead exemption for totally and permanently (10) A person who knowingly or willfully gives
disabled first responders commits a misdemeanor of false information for the purpose of claiming the
the first degree, punishable by a term of exemption provided in this section commits a
imprisonment not exceeding 1 year or a fine not misdemeanor of the first degree,punishable by a term
exceeding $5,000, or both. of imprisonment not exceeding 1 year or a fine of not
more than $5,000, or both.
(6) A total and permanent disability that results (11) Notwithstanding s. 196.011 and this
from a cardiac event does not qualify for the section, the deadline for a first responder to file an
exemption provided in this section unless the cardiac application with the property appraiser for an
event occurs no later than 24 hours after the first exemption under this section for the 2017 tax year is
responder performed nonroutine stressful or August 1, 2017.
strenuous physical activity in the line of duty and the (12) If an application is not timely filed under
first responder provides the employer with a subsection (11), a property appraiser may grant the
certificate from the first responder's treating exemption if:
cardiologist for the cardiac event along with any (a) The applicant files an application for the
pertinent supporting documentation, stating, within a exemption on or before the 25th day after the mailing
reasonable degree of medical certainty, that: of the notice required under s. 194.011(1) by the
property appraiser during the 2017 calendar year;
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(b) The applicant is qualified for the exemption; (2) The expenditure of funds for any of the
and requirements of this section is hereby declared to be
(c) The applicant produces sufficient evidence, for a county purpose; and the board of county
as determined by the property appraiser, which commissioners of each county shall, if notices are
demonstrates that the applicant was unable to apply mailed under subsection (1), appropriate and provide
for the exemption in a timely manner or otherwise the necessary funds for such purposes.
demonstrates extenuating circumstances that warrant History.—s. 1,ch.67-534;ss. 1,2,ch.69-55;s. 14,ch.74-
granting the exemption. 234; s. 1, ch. 77-102; s. 17, ch. 83-204; s. 2, ch. 85-315; s. 17,
(13) If the property appraiser denies an ch.99-6.
Note.—Former s. 192.142.
exemption under subsection (11) or subsection (12),
the applicant may file, pursuant to s. 194.011(3), a 196.121 Homestead exemptions; forms.—
petition with the value adjustment board requesting (1) The Department of Revenue shall provide,
that the exemption be granted. Notwithstanding s. by electronic means or other methods designated by
194.013,the eligible first responder is not required to the department, forms to be filed by taxpayers
pay a filing fee for such petition filed on or before claiming to be entitled to a homestead exemption and
December 31, 2017. Upon review of the petition, the shall prescribe the content of such forms by rule.
value adjustment board shall grant the exemption if it (2) The forms shall require the taxpayer to
determines the applicant is qualified and has furnish certain information to the property appraiser
demonstrated the existence of extenuating for the purpose of determining that the taxpayer is a
circumstances warranting the exemption. permanent resident as defined ins. 196.012(16). Such
History.—s.2,ch.2017-105;s.2,ch 2019-4. information may include, but need not be limited to,
196.111 Property appraisers may notify the factors enumerated in s. 196.015.
persons entitled to homestead exemption; (3) The forms shall also contain the following:
publication of notice; costs.— (a) Notice of the tax lien which can be imposed
(1) As soon as practicable after February 5 of pursuant to s. 196.161.
the property appraisers of the (b) Notice that information contained in the
each current year, p p Y pp application will be provided to the Department of
several counties may mail to each person to whom Revenue and may also be provided to any state in
homestead exemption was granted for the year which the applicant has previously resided.
immediately preceding and whose application for (c) A requirement that the applicant read or
exemption for the current year has not been filed as have read to him or her the contents of the form.
of February 1 thereof, a form for application for History.—s. 4,ch. 17060, 1935;CGL 1936 Supp. 897(5);
homestead exemption, together with a notice reading ss. 1,2, ch. 69-55; ss. 21, 35,ch. 69-106; s. 1,ch. 77-102; s. 5,
substantially as follows: ch. 79-332; s. 8, ch. 81-219; s. 58, ch. 83-217; s. 994, ch. 95-
147;s. 30,ch.95-280;s.23,ch.2012-193;s.5,ch.2013-77.
NOTICE TO TAXPAYERS ENTITLED Note.—Former s. 192.15.
TO HOMESTEAD EXEMPTION
196.131 Homestead exemptions; claims.—
Records in this office indicate that you have not (1) At the time each taxpayer files claim for
filed an application for homestead exemption for the homestead exemption, the property appraiser shall
current year. deliver to the taxpayer a receipt over his or her
If you wish to claim such exemption, please fill signature, or that of a duly authorized deputy, which
out the enclosed form and file it with your property shall appropriately identify the property covered in
appraiser on or before March 1, ...(year).... the application, shall bear date as of the day such
Failure to do so may constitute a waiver of said application is received by the property appraiser, and
exemption for the year ...(year).... shall include any serial number or other identifying
data desired by said property appraiser. The
...(Property Appraiser)... possession of such receipt shall constitute conclusive
proof of the timely filing of such application.
County, Florida
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(2) Any person who knowingly and willfully and shall hear the applicant in person or by agent on
gives false information for the purpose of claiming behalf of his or her right to such exemption.The value
homestead exemption as provided for in this chapter adjustment board shall reverse the decision of the
is guilty of a misdemeanor of the first degree, property appraiser in the cause and grant exemption
punishable as provided in s. 775.082 or by fine not to the applicant if in its judgment the applicant is
exceeding $5,000, or both. entitled thereto or shall affirm the decision of the
History.-s. 5,ch. 17060, 1935;CGL 1936 Supp. 897(6); property appraiser. The action of the board is final in
s. 1,ch. 21876, 1943; s. 1,ch. 28105, 1953; ss. 1,2,ch. 69-55; the cause unless the applicant shall, within 15 days
s.94,ch.71-136;s. 15,ch.74-234;s. 1,ch.77-102;s. 1,ch.77 from the date of refusal of the application by the
174;s. 9,ch. 81-219;s. 3,ch. 85-315;s.9,ch. 86-300;s. 3,ch.
88-65;s.38,ch.94-353;s. 1476,ch.95-147. board, file in the circuit court of the county in which
Note.-Former s. 192.16. the homestead is situated a proceeding against the
property appraiser for a declaratory judgment as is
196.141 Homestead exemptions; duty of provided by chapter 86 or other appropriate
property appraiser.-The property appraiser shall proceeding. The failure of the taxpayer to appear
examine each claim for exemption filed with or before the property appraiser or value adjustment
referred to him or her and shall allow the same, if board or to file any paper other than the application
found to be in accordance with law, by marking the above provided does not constitute any bar or defense
same approved and by making the proper deductions to the proceedings.
on the tax books. History.-s. 8, ch. 17060, 1935; CGL 1936 Supp. 897(9);
History.-s. 6,ch. 17060, 1935;CGL 1936 Supp. 897(7); ss. 1,2,ch. 69-55; s. 36,ch. 71-355; s. 14,ch. 76-133; s. 8,ch.
ss. 1,2,ch. 69-55; s. 1,ch. 77-102; s. 6,ch. 79-332; s. 995,ch. 76-234;s. 11,ch.81-219;s.7,ch. 86-300;s. 156,ch.91-112;s.
95-147;s. 38,ch.98-129;s.49,ch.2005-278. 11,ch.93-132;s.996,ch.95-147.
Note.-Former s. 192.17. Note.-Former s. 192.19.
196.151 Homestead exemptions; approval, 196.161 Homestead exemptions; lien
refusal, hearings.-The property appraisers of the imposed on property of person claiming
counties of the state shall, as soon as practicable after exemption although not a permanent resident.-
March 1 of each current year and on or before July 1 (1)(a) When the estate of any person is being
of that year,carefully consider all applications for tax probated or administered in another state under an
exemptions that have been filed in their respective allegation that such person was a resident of that state
offices on or before March 1 of that year. If, upon and the estate of such person contains real property
investigation, the property appraiser finds that the situate in this state upon which homestead exemption
applicant is entitled to the tax exemption applied for has been allowed pursuant to s. 196.031 for any year
under the law,he or she shall make such entries upon or years within 10 years immediately prior to the
the tax rolls of the county as are necessary to allow death of the deceased, then within 3 years after the
the exemption to the applicant. If, after due death of such person the property appraiser of the
consideration, the property appraiser finds that the county where the real property is located shall, upon
applicant is not entitled under the law to the knowledge of such fact, record a notice of tax lien
exemption asked for, he or she shall immediately against the property among the public records of that
make out a notice of such disapproval, giving his or county, and the property shall be subject to the
her reasons therefor, a copy of which notice must be payment of all taxes exempt thereunder, a penalty of
served upon the applicant by the property appraiser 50 percent of the unpaid taxes for each year, plus 15
either by personal delivery or by registered mail to percent interest per year, unless the circuit court
the post office address given by the applicant. The having jurisdiction over the ancillary administration
applicant may appeal to the value adjustment board in this state determines that the decedent was a
the decision of the property appraiser refusing to permanent resident of this state during the year or
allow the exemption for which application was made, years an exemption was allowed, whereupon the lien
and the board shall review the application and shall not be filed or, if filed, shall be canceled of
evidence presented to the property appraiser upon record by the property appraiser of the county where
which the applicant based the claim for exemption the real estate is located.
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(b) In addition, upon determination by the performing such duties, shall be governed by the
property appraiser that for any year or years within provisions of these homestead exemption laws.
the prior 10 years a person who was not entitled to a History.—s. 7,ch. 17060, 1935; CGL 1936 Supp. 897(8);
homestead exemption was granted a homestead ss. 1,2,ch.69-55.
exemption from ad valorem taxes, it shall be the duty Note.—Former s. 192.18.
of the property appraiser making such determination 196.173 Exemption for deployed
to serve upon the owner a notice of intent to record in servicemembers.—
the public records of the county a notice of tax lien (1) A servicemember who receives a homestead
against any property owned by that person in the exemption may receive an additional ad valorem tax
county, and such property shall be identified in the exemption on that homestead property as provided in
notice of tax lien. Such property which is situated in this section.
this state shall be subject to the taxes exempted (2) The exemption is available to
thereby, plus a penalty of 50 percent of the unpaid servicemembers who were deployed during the
taxes for each year and 15 percent interest per annum. preceding calendar year on active duty outside the
However, if a homestead exemption is improperly continental United States, Alaska, or Hawaii in
granted as a result of a clerical mistake or an omission support of any of the following military operations:
by the property appraiser, the person improperly (a) Operation Joint Task Force Bravo, which
receiving the exemption shall not be assessed penalty began in 1995.
and interest. Before any such lien may be filed, the (b) Operation Joint Guardian, which began on
owner so notified must be given 30 days to pay the June 12, 1999.
taxes,penalties, and interest. (c) Operation Noble Eagle, which began on
(2) The collection of the taxes provided in this September 15, 2001.
section shall be in the same manner as existing ad (d) Operations in the Balkans, which began in
valorem taxes, and the above procedure of 2004.
recapturing such taxes shall be supplemental to any (e) Operation Nomad Shadow, which began in
existing provision under the laws of this state. 2007.
(3) The lien herein provided shall not attach to (1) Operation U.S. Airstrikes Al Qaeda in
the property until the notice of tax lien is filed among Somalia,which began in January 2007.
the public records of the county where the property is (g) Operation Copper Dune, which began in
located. Prior to the filing of such notice of lien, any 2009.
purchaser for value of the subject property shall take (h) Operation Georgia Deployment Program,
free and clear of such lien. Such lien when filed shall which began in August 2009.
attach to any property which is identified in the notice (i) Operation Spartan Shield, which began in
of lien and is owned by the person who illegally or June 2011.
improperly received the homestead exemption. (j) Operation Inherent Resolve,which began on
Should such person no longer own property in the August 8, 2014.
county, but own property in some other county or (k) Operation Atlantic Resolve, which began in
counties in the state, it shall be the duty of the April 2014.
property appraiser to record a notice of tax lien in (1) Operation Freedom's Sentinel, which began
such other county or counties, identifying the on January 1, 2015.
property owned by such person in such county or (m) Operation Resolute Support, which began
counties, and it shall become a lien against such in January 2015.
property in such county or counties. (n) Operation Juniper Shield, which began in
History.—ss. 1, 2, 3, 4, ch. 67-134; ss. 1, 2, ch. 69-55; s. February 2007.
20, ch. 69-216; s. 1, ch. 74-155; s. 1,ch. 77-102; s. 12,ch. 81-
219; s. 51,ch. 82-226; s. 10,ch. 86-300;s.4,ch. 90-343; s.40, (o) Operation Pacific Eagle, which began in
ch.94-353;s. 1,ch.95-359;s. 10,ch.2002-18. September 2017.
Note.—Former s. 192.215. (p) Operation Martillo, which began in January
2012.
196.171 Homestead exemptions; city (q) Operation Enduring Freedom — Horn of
officials.—City tax assessors, or other officials
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Africa, which began in January 2015. and other information necessary to verify eligibility
(r) European Reassurance Initiative/European for and the amount of the exemption.
Deterrence Initiative,which began in 2014. (b) An application may be filed on behalf of an
eligible servicemember by his or her spouse if the
The Department of Revenue shall notify all property homestead property to which the exemption applies
appraisers and tax collectors in this state of the is held by the entireties or jointly with the right of
survivorship,by a person who has been designated by
designated military operations.
(3) The exemption is also available to the servicemember to take actions on his or her behalf
servicemembers who were deployed during the pursuant to chapter 709, or by the personal
preceding calendar year on active duty outside the representative of the servicemember's estate.
continental United States, Alaska, or Hawaii in (7) The property appraiser shall consider each
support of a subordinate operation to a main application for a deployed servicemember exemption
operation designated in subsection(2). within 30 days after receipt or within 30 days after
(4) By January 15 of each year,the Department receiving notice of the designation of qualifying
of Military Affairs shall submit to the President of the deployments by the Legislature,whichever is later.A
Senate, the Speaker of the House of Representatives, property appraiser who finds that the taxpayer is
and the tax committees of each house of the entitled to the exemption shall approve the
Legislature a report of all known and unclassified application and file the application in the permanent
military operations outside the continental United records. A property appraiser who finds that the
States, Alaska, or Hawaii for which servicemembers taxpayer is not entitled to the exemption shall send a
based in the continental United States have been notice of disapproval no later than July 1, citing the
deployed during the previous calendar year. The reason for disapproval. The original notice of
report must include: disapproval shall be sent to the taxpayer and shall
(a) The official and common names of the advise the taxpayer of the right to appeal the decision
military operations; to the value adjustment board and shall inform the
(b) The general location and purpose of each taxpayer of the procedure for filing such an appeal.
military operation; (8) As used in this section, the term
(c) The date each military operation "servicemember" means a member or former
commenced; and member of any branch of the United States military
(d) The date each military operation terminated, or military reserves,the United States Coast Guard or
its reserves, or the Florida National Guard.
unless the operation is ongoing.
(5) The amount of the exemption is equal to the History.—s. 1, ch. 2011-93; s. 3, ch. 2012-159; s. 24, ch.
2012-193;s. 1,ch.2016-26;s. 15,ch.2018-118;s. 7,ch.2020-
taxable value of the homestead of the servicemember t 0;s.7,ch.2022-97.
on January 1 of the year in which the exemption is 1Note.—Section 8, ch. 2022-97, provides that "[t]he
sought multiplied by the number of days that the amendments made by this act to s. 196.173(2),Florida Statutes,
servicemember was on a qualifying deployment in first apply to the 2022 ad valorem tax roll."
the preceding calendar year and divided by the
number of days in that year. 196.181 Exemption of household goods and
(6)(a) An eligible servicemember who seeks to personal effects.—There shall be exempt from
claim the additional tax exemption as provided in this taxation to every person residing and making his or
section must file an application for exemption with her permanent home in this state household goods
the property appraiser on or before March 1 of the and personal effects. Title to such household goods
and personal effects may be held individually,by the
year following the year of the qualifying deployment.
The application for the exemption must be made on a entireties,jointly or in common with others.
formprescribed bythe department and furnished byHistory.—ss. 1,3,ch.29743, 1955; s. 1, ch. 67-378; ss. 1,
p 2,ch.69-55.
the property appraiser. The form must require a Note.—Former s. 192.201.
servicemember to include or attach proof of a
qualifying deployment, the dates of that deployment, 196.182 Exemption of renewable energy
source devices.-
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(1) Eighty percent of the assessed value of a equipment, and similar property that is not
renewable energy source device, as defined in s. customarily located in the offices, stores, or plants of
193.624,that is considered tangible personal property the owner, but is placed throughout the county.
is exempt from ad valorem taxation if the renewable Railroads, private carriers, and other companies
energy source device: assessed pursuant to s. 193.085 shall be allowed one
(a) Is installed on real property on or after $25,000 exemption for each county to which the
January 1, 2018; value of their property is allocated. The $25,000
(b) Was installed before January 1, 2018, to exemption for freestanding property placed at
supply a municipal electric utility located within a multiple locations and for centrally assessed property
consolidated government; or shall be allocated to each taxing authority based on
(c) Was installed after August 30, 2016, on the proportion of just value of such property located
municipal land as part of a project incorporating other in the taxing authority; however, the amount of the
renewable energy source devices under common exemption allocated to each taxing authority may not
ownership on municipal land for the sole purpose of change following the extension of the tax roll
supplying a municipal electric utility with at least 2 pursuant to s. 193.122.
megawatts and no more than 5 megawatts of (2) For purposes of this section, a "site where
alternating current power when the renewable energy the owner of tangible personal property transacts
source devices in the project are used together. business" includes facilities where the business ships
(2) The exemption provided in this section does or receives goods, employees of the business are
not apply to a renewable energy source device that is located, goods or equipment of the business are
installed as part of a project planned for a location in stored, or goods or services of the business are
a fiscally constrained county, as defined in s. produced, manufactured, or developed, or similar
218.67(1), and for which an application for a facilities located in offices, stores, warehouses,
comprehensive plan amendment or planned unit plants, or other locations of the business. Sites where
development zoning has been filed with the county on only the freestanding property of the owner is located
or before December 31, 2017. shall not be considered sites where the owner of
(3) Notwithstanding this section, 80 percent of tangible personal property transacts business.
the assessed value of a renewable energy source (3) The requirement that an annual tangible
device, as defined in s. 193.624, that is affixed to personal property tax return pursuant to s. 193.052 be
property owned or leased by the United States filed for taxpayers owning taxable property the value
Department of Defense for the military is exempt of which, as listed on the return, does not exceed the
from ad valorem taxation, including, but not limited exemption provided in this section is waived.In order
to, the tangible personal property tax. to qualify for this waiver, a taxpayer must file an
(4) This section expires December 31, 2037. initial return on which the exemption is taken. If, in
History.—s.3,ch.2017-118. subsequent years,the taxpayer owns taxable property
the value of which,as listed on the return,exceeds the
196.183 Exemption for tangible personal exemption, the taxpayer is obligated to file a return.
property.— The taxpayer may again qualify for the waiver only
(1) Each tangible personal property tax return is after filing a return on which the value as listed on the
eligible for an exemption from ad valorem taxation of return does not exceed the exemption. A return filed
up to $25,000 of assessed value.A single return must or required to be filed shall be considered an
be filed for each site in the county where the owner application filed or required to be filed for the
of tangible personal property transacts business. exemption under this section.
Owners of freestanding property placed at multiple (4) Owners of property previously assessed by
sites, other than sites where the owner transacts the property appraiser without a return being filed
business, must file a single return, including all such may, at the option of the property appraiser, qualify
property located in the county. Freestanding property for the exemption under this section without filing an
placed at multiple sites includes vending and initial return.
amusement machines, LP/propane tanks, utility and (5) The exemption provided in this section does
cable company property, billboards, leased not apply in any year a taxpayer fails to timely file a
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return that is not waived pursuant to subsection(3)or For purposes of this section, each use to which the
subsection (4). Any taxpayer who received a waiver property is being put must be considered in granting
pursuant to subsection (3) or subsection (4) and who an exemption from ad valorem taxation, including
owns taxable property the value of which,as listed on any economic use in addition to any physical use.For
the return, exceeds the exemption in a subsequent purposes of this section,property owned by a limited
year and who fails to file a return with the property liability company, the sole member of which is an
appraiser is subject to the penalty contained in s. exempt entity, shall be treated as if the property were
193.072(1)(a) calculated without the benefit of the owned directly by the exempt entity. This section
exemption pursuant to this section. Any taxpayer does not apply in determining the exemption for
claiming more exemptions than allowed pursuant to property owned by governmental units pursuant to s.
subsection (1) is subject to the taxes exempted as a 196.199.
result of wrongfully claiming the additional History.—s. 3, ch. 71-133; s. 2, ch. 88-102; s. 2, ch. 89-
exemptions plus 15 percent interest per annum and a 122;s.3,ch.2007-106;s.2,ch.2008-193.
penalty of 50 percent of the taxes exempted. By
February 1 of each year, the property appraiser shall 196.193 Exemption applications; review by
notify by mail all taxpayers whose requirement for Property appraiser.—
filing an annual tangible personal property tax return (1)(a) All property exempted from the annual
was waived in the previous year. The notification application requirement of s. 196.011 shall be
shall state that a return must be filed if the value of returned, but shall be granted tax exemption by the
the taxpayer's tangible personal property exceeds the property appraiser. However, no such property shall
exemption and include the penalties for failure to file be exempt which is rented or hired out for other than
such a return. religious, educational, or other exempt purposes at
(6) The exemption provided in this section does any time.
not apply to a mobile home that is presumed to be (b) The property appraiser may deny exemption
tangible personal property pursuant to s. 193.075(2). to property claimed by religious organizations to be
History.—s. 8,ch.2007-339;s. 9,ch.2008-173. used for any of the purposes set out in s. 196.011 if
the use is not clear or if the property appraiser
196.185 Exemption of inventory.—All items determines that the property is being held for
of inventory are exempt from ad valorem taxation. speculative purposes or that it is being rented or hired
History.—s. 1,ch.81-308. out for other than religious or educational purposes.
(c) If the property appraiser does deny such
196.192 Exemptions from ad valorem property a tax exemption,appeal of the determination
taxation.—Subject to the provisions of this chapter: to the value adjustment board may be made in the
(1) All property owned by an exempt entity, manner prescribed for appealed tax exemptions.
including educational institutions, and used (2) Applications required by this chapter shall
exclusively for exempt purposes shall be totally be filed on forms distributed to the property
exempt from ad valorem taxation. appraisers by the Department of Revenue. Such
(2) All property owned by an exempt entity, forms shall call for accurate description of the
including educational institutions, and used property, the value of such property, and the use of
predominantly for exempt purposes shall be such property.
exempted from ad valorem taxation to the extent of (3) Upon receipt of an application for
the ratio that such predominant use bears to the exemption, the property appraiser shall determine:
nonexempt use. (a) Whether the applicant falls within the
(3) All tangible personal property loaned or definition of any one or several of the exempt
leased by a natural person,by a trust holding property classifications.
for a natural person, or by an exempt entity to an (b) Whether the applicant requesting exemption
exempt entity for public display or exhibition on a uses the property predominantly or exclusively for
recurrent schedule is exempt from ad valorem exempt purposes.
taxation if the property is loaned or leased for no (c) The extent to which the property is used for
consideration or for nominal consideration. exempt purposes.
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In doing so, the property appraiser shall use the 196.194 Value adjustment board; notice;
standards set forth in this chapter as applied by hearings; appearance before the board.—
regulations of the Department of Revenue. (1) The value adjustment board shall hear
(4) The property appraiser shall find that the disputed or appealed applications for exemption and
person or organization requesting exemption meets shall grant such exemptions in whole or in part in
the requirements set forth in paragraphs(3)(a)and(b) accordance with criteria set forth in this chapter.
before any exemption can be granted. (2) At least 2 weeks prior to the meeting of the
(5)(a) If the property appraiser determines that value adjustment board, but no sooner than May 15,
any property claimed as wholly or partially exempt notice of the meeting shall be published in a
under this section is not entitled to any exemption or newspaper of general circulation within the county
is entitled to an exemption to an extent other than that or, if no such newspaper is published within the
requested in the application,he or she shall notify the county,notice shall be placed on the courthouse door
person or organization filing the application on such and two other prominent places within the county.
property of that determination in writing on or before Such notice shall indicate:
July 1 of the year for which the application was filed. (a) That a list maintained by the property
(b) The notification must state in clear and appraiser of all applicants for exemption who have
unambiguous language the specific requirements of had their applications for exemption wholly or
the state statutes which the property appraiser relied partially approved is available to the public, at a
upon to deny the applicant the exemption with respect location specified in the notice, and the hours during
to the subject property. The notification must be which the list may be seen. The notice shall further
drafted in such a way that a reasonable person can indicate,by name,the types of exemptions which are
understand specific attributes of the applicant or the included in the list.
applicant's use of the subject property which formed (b) That a list maintained by the property
the basis for the denial. The notice must also include appraiser of all applicants for exemption who have
the specific facts the property appraiser used to had their applications for exemption denied is
determine that the applicant failed to meet the available to the public, at a location specified in the
statutory requirements. If a property appraiser fails to notice, and the hours during which the list may be
provide a notice that complies with this subsection, seen. The notice shall further indicate, by name, the
any denial of an exemption or an attempted denial of types of exemptions which are included in the list.
an exemption is invalid. (3) The exemption procedures of the value
(c) All notifications must specify the right to adjustment board shall be as provided in chapter 194,
appeal to the value adjustment board and the except as otherwise provided in this chapter.Records
procedures to follow in obtaining such an appeal. of the value adjustment board showing the names of
Thereafter, the person or organization filing such persons and organizations granted exemptions, the
application, or a duly designated representative, may street address or other designation of location of the
appeal that determination by the property appraiser to exempted property, and the extent of the exemptions
the board at the time of its regular hearing. In the granted shall be part of the public record.
event of an appeal, the property appraiser or the History.—s. 6, ch. 71-133; s. 1, ch. 76-122; s. 16, ch. 76-
133;s.62,ch.80 274;s. 158,ch.91 112;s.4,ch.2013-95.
property appraiser's representative shall appear at the
board hearing and present his or her findings of fact.
If the applicant is not present or represented at the 196.195 Determining profit or nonprofit
hearing, the board may make a determination on the status of applicant.—
basis of information supplied by the property (1) Applicants requesting exemption shall
appraiser or such other information on file with the supply such fiscal and other records showing in
board. reasonable detail the financial condition, record of
History.—s. 5, ch. 71-133; s. 15, ch. 76-133; s. 1,ch. 77 operation, and exempt and nonexempt uses of the
102;s. 1,ch.77-174;s.8,ch.86-300;s. 157,ch.91-112;s.998, property, where appropriate, for the immediately
ch.95-147;s.4,ch.2007-106. preceding fiscal year as are requested by the property
appraiser or the value adjustment board.
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(2) In determining whether an applicant for a the benefit of its members, directors, or officers or
religious, literary, scientific, or charitable exemption any person or firm operating for profit or for a
under this chapter is a nonprofit or profitmaking nonexempt purpose.
venture or whether the property is used for a (4) No application for exemption may be
profitmaking purpose, the following criteria shall be granted for religious, literary, scientific, or charitable
applied: use of property until the applicant has been found by
(a) The reasonableness of any advances or the property appraiser or, upon appeal, by the value
payment directly or indirectly by way of salary, fee, adjustment board to be nonprofit as defined in this
loan, gift, bonus, gratuity, drawing account, section.
commission, or otherwise (except for History.—s.7,ch.71-133;s. 17,ch.76-133;s. 159,ch.91-
reimbursements of advances for reasonable out-of- 112; s.2,ch. 91-196;s. 3,ch.97-294;s.2,ch.98-289;s. 3,ch.
pocket expenses incurred on behalf of the applicant) 2000-228.
to any person, company, or other entity directly or 196.196 Determining whether property is
indirectly controlled by the applicant or any officer, entitled to charitable, religious, scientific, or
director, trustee, member, or stockholder of the literary exemption.—
applicant; (1) In the determination of whether an applicant
(b) The reasonableness of any guaranty of a is actually using all or a portion of its property
loan to, or an obligation of, any officer, director, predominantly for a charitable, religious, scientific,
trustee, member, or stockholder of the applicant or or literary purpose, the following criteria shall be
any entity directly or indirectly controlled by such applied:
person, or which pays any compensation to its (a) The nature and extent of the charitable,
officers,directors,trustees,members,or stockholders religious, scientific, or literary activity of the
for services rendered to or on behalf of the applicant; applicant, a comparison of such activities with all
(c) The reasonableness of any contractual other activities of the organization,and the utilization
arrangement by the applicant or any officer, director, of the property for charitable, religious, scientific, or
trustee, member, or stockholder of the applicant literary activities as compared with other uses.
regarding rendition of services, the provision of (b) The extent to which the property has been
goods or supplies, the management of the applicant, made available to groups who perform exempt
the construction or renovation of the property of the purposes at a charge that is equal to or less than the
applicant, the procurement of the real, personal, or cost of providing the facilities for their use. Such
intangible property of the applicant, or other similar rental or service shall be considered as part of the
financial interest in the affairs of the applicant; exempt purposes of the applicant.
(d) The reasonableness of payments made for 1(2) Only those portions of property used
salaries for the operation of the applicant or for predominantly for charitable, religious, scientific, or
services,supplies and materials used by the applicant, literary purposes are exempt. The portions of
reserves for repair, replacement, and depreciation of property which are not predominantly used for
the property of the applicant, payment of mortgages, charitable, religious, scientific, or literary purposes
liens, and encumbrances upon the property of the are not exempt. An exemption for the portions of
applicant, or other purposes; and property used for charitable, religious, scientific, or
(e) The reasonableness of charges made by the literary purposes is not affected so long as the
applicant for any services rendered by it in relation to predominant use of such property is for charitable,
the value of those services, and, if such charges religious, scientific, or literary purposes. In no event
exceed the value of the services rendered,whether the shall an incidental use of property either qualify such
excess is used to pay maintenance and operational property for an exemption or impair the exemption of
expenses in furthering its exempt purpose or to an otherwise exempt property.
provide services to persons unable to pay for the (3) Property owned by an exempt organization
services. is used for a religious purpose if the institution has
(3) Each applicant must affirmatively show that taken affirmative steps to prepare the property for use
no part of the subject property, or the proceeds of the as a house of public worship. The term "affirmative
sale, lease, or other disposition thereof, will inure to
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steps" means environmental or land use permitting illegally or improperly received the exemption a
activities, creation of architectural plans or schematic notice of intent to record in the public records of the
drawings, land clearing or site preparation, county a notice of tax lien against any property owned
construction or renovation activities, or other similar by that organization in the county, and such property
activities that demonstrate a commitment of the shall be identified in the notice of tax lien. The
property to a religious use as a house of public organization owning such property is subject to the
worship. For purposes of this subsection, the term taxes otherwise due and owing as a result of the
"public worship" means religious worship services failure to use the property to provide affordable
and those other activities that are incidental to housing plus 15 percent interest per annum and a
religious worship services, such as educational penalty of 50 percent of the taxes owed.
activities,parking,recreation,partaking of meals,and 2. Such lien, when filed, attaches to any
fellowship. property identified in the notice of tax lien owned by
(4) Except as otherwise provided herein, the organization that illegally or improperly received
property claimed as exempt for literary, scientific, the exemption. If such organization no longer owns
religious, or charitable purposes which is used for property in the county but owns property in any other
profitmaking purposes shall be subject to ad valorem county in the state,the property appraiser shall record
taxation. Use of property for functions not requiring in each such other county a notice of tax lien
a business or occupational license conducted by the identifying the property owned by such organization
organization at its primary residence, the revenue of in such county which shall become a lien against the
which is used wholly for exempt purposes, shall not identified property. Before any such lien may be
be considered profit making. In this connection the filed, the organization so notified must be given 30
playing of bingo on such property shall not be days to pay the taxes,penalties, and interest.
considered as using such property in such a manner 3. If an exemption is improperly granted as a
as would impair its exempt status. result of a clerical mistake or an omission by the
(5)(a) Property owned by an exempt property appraiser, the organization improperly
organization qualified as charitable under s. 501(c)(3) receiving the exemption shall not be assessed a
of the Internal Revenue Code is used for a charitable penalty or interest.
purpose if the organization has taken affirmative 4. The 5-year limitation specified in this
steps to prepare the property to provide affordable subsection may be extended if the holder of the
housing to persons or families that meet the exemption continues to take affirmative steps to
extremely-low-income, very-low-income, low- develop the property for the purposes specified in this
income, or moderate-income limits, as specified in s. subsection.
420.0004. The term "affirmative steps" means History.—s. 8,ch.71-133;s.3,ch.88-102;s. 3,ch.91-
environmental or land use permitting activities, 196;s.4,ch.97-294;s. 3,ch. 98-289;s. 3,ch.2000-228;s.5,
creation of architectural plans or schematic drawings, ch. 06;s. 17,ch.2009-96;s. 3,ch.2011-15; s. 8,ch.
2021-311-31.
land clearing or site preparation, construction or 1 Note.—Section 9, ch. 2021-31, provides that "[t]he
renovation activities, or other similar activities that amendment made by this act to s. 196.196,Florida Statutes,first
demonstrate a commitment of the property to applies to the 2022 tax roll and does not provide a basis for an
providing affordable housing. assessment of any tax not paid or create a right to a refund or
(b)1. If property owned by an organization credit of any tax paid before July 1,2021."
granted an exemption under this subsection is 196.1961 Exemption for historic property
transferred for a purpose other than directly providing used for certain commercial or nonprofit
affordable homeownership or rental housing to purposes.—
persons or families who meet the extremely-low- (1) Pursuant to s. 3, Art. VII of the State
income, very-low-income, low-income, or moderate- Constitution, the board of county commissioners of
income limits, as specified in s. 420.0004,or is not in any county or the governing authority of any
actual use to provide such affordable housing within municipality may adopt an ordinance to allow an ad
5 years after the date the organization is granted the valorem tax exemption of up to 50 percent of the
exemption, the property appraiser making such
determination shall serve upon the organization that
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assessed value of property which meets all of the preserve the historic value and significance of the
following criteria: property.
(a) The property must be used for commercial History.—s. 8,ch.97-117.
purposes or used by a not-for-profit organization
under s.501(c)(3)or(6)of the Internal Revenue Code 196.197 Additional provisions for exempting
of 1986. property used by hospitals, nursing homes, and
(b) The property must be listed in the National homes for special services.—In addition to criteria
Register of Historic Places, as defined in s. 267.021; for granting exemptions for charitable use of property
or must be a contributing property to a National set forth in other sections of this chapter, hospitals,
Register Historic District; or must be designated as a nursing homes, and homes for special services shall
historic property or as a contributing property to a be exempt to the extent that they meet the following
historic district, under the terms of a local criteria:
preservation ordinance. (1) The applicant must be a Florida corporation
(c) The property must be regularly open to the not for profit that has been exempt as of January 1 of
public. the year for which exemption from ad valorem
(2) As used in this section, "regularly open to property taxes is requested from federal income
the public" means that there are regular hours when taxation by having qualified as an exempt
the public may visit to observe the historically organization under the provisions of s. 501(c)(3) of
significant aspects of the building. This means a the Internal Revenue Code of 1954 or of the
minimum of 40 hours per week, for 45 weeks per corresponding section of a subsequently enacted
year, or an equivalent of 1,800 hours per year. A fee federal revenue act.
may be charged to the public; however, it must be (2) In determining the extent of exemption to be
comparable with other entrance fees in the immediate granted to institutions licensed as hospitals, nursing
geographic locale. homes,and homes for special services,portions of the
(3) The board of county commissioners or property leased as parking lots or garages operated by
municipal governing authority shall notify the private enterprise shall not be deemed to be serving
property appraiser of the adoption of such ordinance an exempt purpose and shall not be exempt from
no later than December 1 of the year prior to the year taxation. Property or facilities which are leased to a
the exemption will take effect. If the exemption is nonprofit corporation which provides direct medical
granted only for a specified period or the ordinance is services to patients in a nonprofit or public hospital
and qualifies under s. 196.196 of this chapter are
repealed, the board of county commissioners or
municipal governing authority shall notify the excluded and shall be exempt from taxation.
property appraiser no later than December 1 of the History.—s. 9, ch. 71-133; s. 2, ch. 73-340; s. 1, ch. 73
344;s.3,ch.74-264;ss. 14, 15,ch.76-234.
year prior to the year the exemption expires. The
ordinance must specify that the exemption shall apply 196.1975 Exemption for property used by
only to taxes levied by the unit of government nonprofit homes for the aged.Nonprofit homes
granting the exemption. The exemption does not for the aged are exempt to the extent that they meet
apply, however, to taxes levied for the payment of the following criteria:
bonds or to taxes authorized by a vote of the electors (1) The applicant must be a corporation not for
pursuant to s. 9(b) or s. 12, Art. VII of the State profit pursuant to chapter 617 or a Florida limited
Constitution. partnership, the sole general partner of which is a
(4) Only those portions of the property used corporation not for profit pursuant to chapter 617,and
predominantly for the purposes specified in the corporation not for profit must have been exempt
paragraph(1)(a) shall be exempt. In no event shall an as of January 1 of the year for which exemption from
incidental use of property qualify such property for ad valorem property taxes is requested from federal
an exemption or impair the exemption of an income taxation by having qualified as an exempt
otherwise exempt property. charitable organization under the provisions of s.
(5) In order to retain the exemption,the historic 501(c)(3)of the Internal Revenue Code of 1954 or of
character of the property must be maintained in good
repair and condition to the extent necessary to
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the corresponding section of a subsequently enacted (b) The maximum income limitations permitted
federal revenue act. in this subsection shall be adjusted, effective January
(2) A facility will not qualify as a"home for the 1 each year, by the percentage change in the average
aged" unless at least 75 percent of the occupants are cost-of-living index in the period January 1 through
over the age of 62 years or totally and permanently December 31 of the immediate prior year compared
disabled. For homes for the aged which are exempt with the same period for the year prior to that. The
from paying income taxes to the United States as index is the average of the monthly consumer price
specified in subsection (1), licensing by the Agency index figures for the stated 12-month period, relative
for Health Care Administration is required for ad to the United States as a whole, issued by the United
valorem tax exemption hereunder only if the home: States Department of Labor.
(a) Furnishes medical facilities or nursing (c) Each not-for-profit corporation applying for
services to its residents, or an exemption under paragraph (a) must file with its
(b) Qualifies as an assisted living facility under annual application for exemption an affidavit
chapter 429. approved by the Department of Revenue from each
(3) Those portions of the home for the aged person who occupies a unit or apartment which states
which are devoted exclusively to the conduct of the person's income. The affidavit is prima facie
religious services or the rendering of nursing or evidence of the person's income. The corporation is
medical services are exempt from ad valorem not required to provide an affidavit from a resident
taxation. who is a totally and permanently disabled veteran
(4)(a) After removing the assessed value who meets the requirements of s. 196.081.If,at a later
exempted in subsection (3), units or apartments in time, the property appraiser determines that
homes for the aged shall be exempt only to the extent additional documentation proving an affiant's
that residency in the existing unit or apartment of the income is necessary, the property appraiser may
applicant home is reserved for or restricted to or the request such documentation.
unit or apartment is occupied by persons who have (5) Nonprofit housing projects that are financed
resided in the applicant home and in good faith made by a mortgage loan made or insured by the United
this state their permanent residence as of January 1 of States Department of Housing and Urban
the year in which exemption is claimed and who also Development under s. 202, s. 202 with a s. 8 subsidy,
meet the requirements set forth in one of the s. 221(d)(3) or(4), or s. 236 of the National Housing
following subparagraphs: Act, as amended, and that are subject to the income
1. Persons who have gross incomes of not more limitations established by that department are exempt
than $7,200 per year and who are 62 years of age or from ad valorem taxation.
older. (6) For the purposes of this section, gross
2. Couples, one of whom must be 62 years of income includes social security benefits payable to
age or older, having a combined gross income of not the person or couple or assigned to an organization
more than $8,000 per year, or the surviving spouse designated specifically for the support or benefit of
thereof,who lived with the deceased at the time of the that person or couple.
deceased's death in a home for the aged. (7) It is declared to be the intent of the
3. Persons who are totally and permanently Legislature that subsection (3) implements the ad
disabled and who have gross incomes of not more valorem tax exemption authorized in the third
than$7,200 per year. sentence of s. 3(a), Art. VII, State Constitution, and
4. Couples, one or both of whom are totally and the remaining subsections implements. 6(c),Art.VII,
permanently disabled, having a combined gross State Constitution, for purposes of granting such
income of not more than $8,000 per year, or the exemption to homes for the aged.
surviving spouse thereof, who lived with the (8) Physical occupancy on January 1 is not
deceased at the time of the deceased's death in a home required in those instances in which a home restricts
for the aged. occupancy to persons meeting the income
However, the income limitations do not apply to requirements specified in this section. Those portions
totally and permanently disabled veterans, provided of a property failing to meet those requirements shall
they meet the requirements of s. 196.081. qualify for an alternative exemption as provided in
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subsection(9). In a home in which at least 25 percent proportionate share of the common areas, including
of the units or apartments of the home are restricted the land, fairly attributable to such unit, based upon
to or occupied by persons meeting the income the value of such unit in relation to all other units in
requirements specified in this section, the common the home, unless the common areas are otherwise
areas of that home are exempt from taxation. exempted by subsection (8).
(9)(a) Each unit or apartment of a home for the (13) Sections 196.195 and 196.196 do not apply
aged not exempted in subsection(3)or subsection(4), to this section.
which is operated by a not for profit corporation and History.— s. 12,ch. 76-234;s. 1,ch. 77-174; s. 1,ch. 77-
is owned by such corporation or leased by such 448;s. 87,ch.79-400h •82-1 s. 333; 9
,ch. 80-261;ch. s. 53,ch.
8 80-274;ch83-71;s. 13,
c . 82-399 . .
corporation from a health facilities authority pursuant 2,ch.81-219;84 138s.;s.1,27,ch. 85 80;s.s.,1,ch.87-332s.s.46,ch.91-45s;
to part III of chapter 154 or an industrial development s. 999,ch. 95-147; s. 2,ch. 95-210; s. 2,ch. 95-383; s. 141,ch.
authority pursuant to part III of chapter 159, and 95-418;s. 9,ch. 96-397; s. 19,ch. 99-8; s.2,ch.99-208; s. 10,
which property is used by such home for the aged for ch. 2001-137; s. 1, ch. 2001-208; s. 7, ch. 2006-197; s. 27,ch.
the purposes for which it was organized, is exempt 2010-5;s. 5,ch. 2017-36;s.34,ch. 2019-03.
from all ad valorem taxation, except for assessments
for special benefits, to the extent of $25,000 of 196.1976 Provisions of ss. 196.197(1) or (2)
assessed valuation of such property for each and 196.1975; severability.—If any provision of s.
apartment or unit: 196.197(1) or (2), created and amended by chapter
1. Which is used by such home for the aged for 76-234, Laws of Florida, or s. 196.1975, created by
the purposes for which it was organized; and chapter 76-234 and amended by chapter 87-332,
2. Which is occupied, on January 1 of the year Laws of Florida, is held to be invalid or inoperative
in which exemption from ad valorem property for any reason, it is the legislative intent that the
taxation is requested,by a person who resides therein invalidity shall not affect other provisions or
applications of said subsections or section which can
and in good faith makes the same his or her
permanent home. be given effect without the invalid provision or
(b) Each corporation applying for an exemption application, and to this end the provisions of said
under paragraph (a) of this subsection or paragraph subsections and section are declared to be severable.
History.—s. 18,ch. 76-234; s. 2,ch. 77-448; s. 88,ch. 79-
(4)(a) must file with the annual application for 400;s.2,ch. 87-332;s. 1,ch.98-177.
exemption an affidavit from each person who
occupies a unit or apartment for which an exemption 196.1977 Exemption for property used by
under either of those paragraphs is claimed stating proprietary continuing care facilities.—
that the person resides therein and in good faith (1) Each apartment in a continuing care facility
makes that unit or apartment his or her permanent certified under chapter 651, which facility is not
residence. qualified for exemption under s. 196.1975, or other
(10) Homes for the aged, or life care similar exemption,is exempt to the extent of$25,000
communities, however designated, which are of assessed valuation of such property for each
financed through the sale of health facilities authority apartment which is occupied on January 1 of the year
bonds or bonds of any other public entity,whether on in which exemption from ad valorem property
a sale-leaseback basis, a sale-repurchase basis, or taxation is requested by a person holding a continuing
other financing arrangement, or which are financed care contract as defined under chapter 651 who
without public-entity bonds, are exempt from ad resides therein and in good faith makes the same his
valorem taxation only in accordance with the or her permanent home. No apartment shall be
provisions of this section. eligible for the exemption provided under this section
(11) Any portion of such property used for if the resident of the apartment is eligible for the
nonexempt purposes may be valued and placed upon homestead exemption under s. 196.031.
the tax rolls separately from any portion entitled to (2) Each facility applying for an exemption
exemption pursuant to this chapter. must file with the annual application for exemption
(12) When it becomes necessary for the an affidavit from each person who occupies an
property appraiser to determine the value of a unit,he apartment for which an exemption is claimed stating
or she shall include in such valuation the
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that the person resides therein and in good faith purposes pursuant to Treasury Regulation 301.7701-
makes that apartment his or her permanent residence. 3(b)(1)(ii), the Legislature intends that the property
(3) Any portion of such property used for be treated as owned by the sole member of the limited
nonexempt purposes may be valued and placed upon liability company that owns the limited liability
the tax rolls separately from any portion entitled to company that owns the property.Units that are vacant
exemption. and units that are occupied by natural persons or
(4) The owner shall disclose to a qualifying families whose income no longer meets the income
resident the full amount of the benefit derived from limits of this subsection,but whose income met those
the exemption and the method for ensuring that the income limits at the time they became tenants, shall
resident receives such benefit. The resident shall be treated as portions of the affordable housing
receive the full benefit derived from this exemption property exempt under this subsection if a recorded
in either an annual or monthly credit to his or her land use restriction agreement in favor of the Florida
unit's monthly maintenance fee. For a nonqualifying Housing Finance Corporation or any other
resident who subsequently qualifies for the governmental or quasi-governmental jurisdiction
exemption,the same disclosure shall be made. requires that all residential units within the property
(5) It is the intent of the Legislature that this be used in a manner that qualifies for the exemption
section implements s. 6(c), Art. VII of the State under this subsection and if the units are being offered
Constitution. for rent.
History.—s.2,ch.98-177;s.28,ch.2010-5. 1(2)(a) Notwithstanding ss. 196.195 and
196.196,property in a multifamily project that meets
196.1978 Affordable housing property the requirements of this subsection is considered
exemption.— property used for a charitable purpose and is exempt
(1)Property used to provide affordable housing to from ad valorem tax beginning with the January 1
eligible persons as defined by s. 159.603 and natural assessment after the 15th completed year from the
persons or families meeting the extremely-low- earliest of:
income,very-low-income, low-income, or moderate- 1. The effective date of the recorded agreement
income limits specified in s. 420.0004, which is on those portions of the affordable housing property
owned entirely by a nonprofit entity that is a that provide housing to natural persons or families
corporation not for profit, qualified as charitable meeting the extremely-low-income, very-low-
under s. 501(c)(3) of the Internal Revenue Code and income, or low-income limits specified in s.
in compliance with Rev. Proc. 96-32, 1996-1 C.B. 420.0004;
717, is considered property owned by an exempt 2. The first day of the first taxable year in which
entity and used for a charitable purpose, and those the property was placed in service as an affordable
portions of the affordable housing property that housing property that provides housing to natural
provide housing to natural persons or families persons or families meeting the extremely-low-
classified as extremely low income,very low income, income, very-low-income, or low-income limits
low income, or moderate income under s. 420.0004 specified in s. 420.0004; or
are exempt from ad valorem taxation to the extent 3. The date the property received a certificate
authorized under s. 196.196. All property identified of occupancy or a certificate of substantial
in this subsection must comply with the criteria completion, as applicable, allowing the property to
provided under s. 196.195 for determining exempt be used as an affordable housing property that
status and applied by property appraisers on an provides housing to natural persons or families
annual basis. The Legislature intends that any meeting the extremely-low-income, very-low-
property owned by a limited liability company which income, or low-income limits specified in s.
is disregarded as an entity for federal income tax 420.0004.
purposes pursuant to Treasury Regulation 301.7701- (b)The multifamily project must:
3(b)(1)(ii) be treated as owned by its sole member. If 1. Contain more than 70 units that are used to
the sole member of the limited liability company that provide affordable housing to natural persons or
owns the property is also a limited liability company families meeting the extremely-low-income, very-
that is disregarded as an entity for federal income tax low-income, or low-income limits specified in s.
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420.0004; and of such use.Property used exclusively for educational
2. Be subject to an agreement with the Florida purposes shall be deemed owned by an educational
Housing Finance Corporation recorded in the official institution if the entity owning 100 percent of the
records of the county in which the property is located educational institution is owned by the identical
to provide affordable housing to natural persons or persons who own the property,or if the entity owning
families meeting the extremely-low-income, very- 100 percent of the educational institution and the
low-income, or low-income limits specified in s. entity owning the property are owned by the identical
420.0004. natural persons. Land, buildings, and other
This exemption terminates if the property no longer improvements to real property used exclusively for
serves extremely-low-income, very-low-income, or educational purposes shall be deemed owned by an
low-income persons pursuant to the recorded educational institution if the entity owning 100
agreement. percent of the land is a nonprofit entity and the land
(c)To receive the exemption under paragraph(a), is used, under a ground lease or other contractual
a qualified applicant must submit an application to arrangement, by an educational institution that owns
the county property appraiser by March 1. the buildings and other improvements to the real
(d) The property appraiser shall apply the property, is a nonprofit entity under s. 501(c)(3) of
exemption to those portions of the affordable housing the Internal Revenue Code, and provides education
property that provide housing to natural persons or limited to students in prekindergarten through grade
families meeting the extremely-low-income, very- 8. Land, buildings, and other improvements to real
low-income, or low-income limits specified in s. property used exclusively for educational purposes
420.0004 before certifying the tax roll to the tax are deemed owned by an educational institution if the
collector. educational institution that currently uses the land,
buildings, and other improvements for educational
History.—s. 15,ch. 99-378; s. 9,ch. 2000-353; s. 29, ch. purposes is an educational institution described in s.
2006-69; s. 18, ch. 2009-96; s. 4, ch. 2011-15; s. 11, ch. 2013- 212.0602, and, under a lease, the educational
72;s. 3,ch. 2013-83; s.6,ch.2017-36; ss. 10, 11,ch. 2020-10; institution is responsible for any taxes owed and for
s. 10,ch.2021-31;s. 10,ch.2022-97.
1Note.—Section 11, ch. 2022-97, provides that "[t]he ongoing maintenance and operational expenses for
amendments made by this act to s. 196.1978(2),Florida Statutes, the land,buildings,and other improvements.For such
first apply to the 2023 ad valorem tax roll." leasehold properties, the educational institution shall
receive the full benefit of the exemption. The owner
'196.198 Educational property of the property shall disclose to the educational
exemption.—Educational institutions within this institution the full amount of the benefit derived from
state and their property used by them or by any other the exemption and the method for ensuring that the
exempt entity or educational institution exclusively educational institution receives the benefit.
for educational purposes are exempt from taxation. Notwithstanding ss. 196.195 and 196.196, property
Sheltered workshops providing rehabilitation and owned by a house of public worship and used by an
retraining of individuals who have disabilities and educational institution for educational purposes
exempted by a certificate under s. (d) of the federal limited to students in preschool through grade 8 shall
Fair Labor Standards Act of 1938, as amended, are be exempt from ad valorem taxes. If legal title to
declared wholly educational in purpose and are property is held by a governmental agency that leases
exempt from certification, accreditation, and the property to a lessee, the property shall be deemed
membership requirements set forth in s. 196.012. to be owned by the governmental agency and used
Those portions of property of college fraternities and exclusively for educational purposes if the
sororities certified by the president of the college or governmental agency continues to use such property
university to the appropriate property appraiser as exclusively for educational purposes pursuant to a
being essential to the educational process are exempt sublease or other contractual agreement with that
from ad valorem taxation. The use of property by lessee. If the title to land is held by the trustee of an
public fairs and expositions chartered by chapter 616 irrevocable inter vivos trust and if the trust grantor
is presumed to be an educational use of such property owns 100 percent of the entity that owns an
and is exempt from ad valorem taxation to the extent educational institution that is using the land
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exclusively for educational purposes, the land is purposes may be valued and placed upon the tax rolls
deemed to be property owned by the educational separately from any portion entitled to exemption
institution for purposes of this exemption. Property pursuant to this section.
owned by an educational institution shall be deemed History.—s. 1,ch.77-459.
to be used for an educational purpose if the institution
has taken affirmative steps to prepare the property for 196.1986 Community centers exemption.—
educational use. The term "affirmative steps" means (1) A single general-purpose structure
environmental or land use permitting activities, represented as a community center owned and
creation of architectural plans or schematic drawings, operated by a private, nonprofit organization and
used predominantly for educational, literary,
land clearing or site preparation, construction or
renovation activities, or other similar activities that scientific, religious, or charitable purposes is hereby
demonstrate commitment of the property to an defined as property within the purview of s. 3(a),Art.
educational use. VII of the State Constitution and shall be exempt
History.—s. 10,ch.71-133;s. 1,ch.77-102;ss.35,37,ch. from ad valorem taxes imposed by taxing authorities.
90-203;s. 2,ch. 91-121;s. 1,ch. 99-283;s.4,ch. 2000-262; s. However, no use shall be considered to serve an
25,ch.2012-193;s. 12,ch.2013-72;s. 11,ch. 2021-31. exempt purpose if, in conjunction with that use,
1 Note.—Section 12, ch. 2021-31, provides that "[t]he alcoholic beverages are served or consumed on the
amendment made by this act to s. 196.198, Florida Statutes,
relating to certain property owned by a house of public worship, premises. Any portion of such property used for
is remedial and clarifying in nature and applies to actions nonexempt purposes may be valued and placed upon
pending as of July 1,2021." the tax roll separately from any portion entitled to
exemption pursuant to this section.
196.1983 Charter school exemption from ad (2) This exemption shall not apply to
valorem taxes.— Any facility, or portion thereof, condominium common elements and shall not apply
used to house a charter school whose charter has been to any structure unless it is generally open and
approved by the sponsor and the governing board available for use by the general public.
pursuant to s. 1002.33(7) shall be exempt from ad History.—s. 1,ch.80-253.
valorem taxes. For leasehold properties, the landlord
must certify by affidavit to the charter school that the 196.1987 Biblical history display property
required payments under the lease, whether paid to exemption.—The use of property owned by an
the landlord or on behalf of the landlord to a third organization exempt from federal income tax under s.
party, will be reduced to the extent of the exemption 501(c)(3) of the Internal Revenue Code to exhibit,
received. The owner of the property shall disclose to illustrate,and interpret Biblical manuscripts, codices,
a charter school the full amount of the benefit derived stone tablets,and other Biblical archives;provide live
from the exemption and the method for ensuring that and recorded demonstrations, explanations,
the charter school receives such benefit. The charter reenactments, and illustrations of Biblical history and
school shall receive the full benefit derived from the Biblical worship; and exhibit times, places, and
exemption. events of Biblical history and significance,when such
History.—s. 1,ch. 2000-306;s. 27,ch.2002-1;s. 909,ch. activity is open to the public and is available to the
2002-387;s. 16,ch.2003-1;s.7,ch.2017-36. public for no admission charge at least 1 day each
calendar year, subject to capacity limits, and when
196.1985 Labor organization property such organization has received written
exemption.—Real property owned and used by any correspondence from the Internal Revenue Service
labor organization which has a charter from a state or stating that the conduct of the organization's
national organization, which property is used activities does not adversely affect the organization's
predominantly by such organization for educational exempt status under s. 501(c)(3) of the Internal
purposes, is hereby defined as property within the Revenue Code, constitutes religious use of such
purview of s. 3,Art.VII of the State Constitution and property, which is hereby defined as property within
shall be exempt from ad valorem taxation to the the purview of s. 3(a), Art. VII of the State
extent of such use pursuant to s. 196.192(2). Any Constitution and is exempt from ad valorem taxation
portion of such property used for nonexempt to the extent of such use pursuant to s. 196.192(2).
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Any portion of such property used for nonexempt (c) All property of the several political
purposes may be valued and placed upon the tax rolls subdivisions and municipalities of this state or of
separately from any portion entitled to exemption entities created by general or special law and
pursuant to this section. composed entirely of governmental agencies, or
History.—s. 1,ch.2006-164. property conveyed to a nonprofit corporation which
would revert to the governmental agency, which is
196.199 Government property exemption.— used for governmental,municipal,or public purposes
(1) Property owned and used by the following shall be exempt from ad valorem taxation, except as
governmental units shall be exempt from taxation otherwise provided by law.
under the following conditions: (d) All property of municipalities is exempt
(a)1. All property of the United States is exempt from ad valorem taxation if used as an essential
from ad valorem taxation, except such property as is ancillary function of a facility constructed with
subject to tax by this state or any political subdivision financing obtained in part by pledging proceeds from
thereof or any municipality under any law of the the tax authorized under s.212.0305(4)which is upon
United States. exempt or immune federal, state, or county property.
2. Notwithstanding any other provision of law, (2) Property owned by the following
for purposes of the exemption from ad valorem governmental units but used by nongovernmental
taxation provided in subparagraph 1., property of the lessees shall only be exempt from taxation under the
United States includes any leasehold interest of and following conditions:
improvements affixed to land owned by the United 1(a) Leasehold interests in property of the
States,any branch of the United States Armed Forces, United States, of the state or any of its several
or any agency or quasi-governmental agency of the political subdivisions, or of municipalities, agencies,
United States if the leasehold interest and authorities, and other public bodies corporate of the
improvements are acquired or constructed and used state shall be exempt from ad valorem taxation and
pursuant to the federal Military Housing Privatization the intangible tax pursuant to paragraph (b) only
Initiative of 1996, 10 U.S.C. ss. 2871 et seq. As used when the lessee serves or performs a governmental,
in this subparagraph, the term "improvements" municipal, or public purpose or function, as defined
includes actual housing units and any facilities that in s. 196.012(6). In all such cases, all other interests
are directly related to such housing units, including in the leased property shall also be exempt from ad
any housing maintenance facilities, housing rental valorem taxation. However, a leasehold interest in
and management offices, parks and community property of the state may not be exempted from ad
centers, and recreational facilities. Any leasehold valorem taxation when a nongovernmental lessee
interest and improvements described in this uses such property for the operation of a multipurpose
subparagraph, regardless of whether title is held by hazardous waste treatment facility.
the United States, shall be construed as being owned (b) Except as provided in paragraph (c), the
by the United States, the applicable branch of the exemption provided by this subsection shall not apply
United States Armed Forces,or the applicable agency to those portions of a leasehold or other interest
or quasi-governmental agency of the United States defined by s. 199.023(1)(d), Florida Statutes 2005,
and are exempt from ad valorem taxation without the subject to the provisions of subsection (7). Such
necessity of an application for exemption being filed leasehold or other interest shall be taxed only as
or approved by the property appraiser. This intangible personal property pursuant to chapter 199,
subparagraph does not apply to a transient public Florida Statutes 2005, if rental payments are due in
lodging establishment as defined in s. 509.013 and consideration of such leasehold or other interest. All
does not affect any existing agreement to provide applicable collection, administration, and
municipal services by a municipality or county. enforcement provisions of chapter 199, Florida
(b) All property of this state which is used for Statutes 2005, shall apply to taxation of such
governmental purposes shall be exempt from ad leaseholds. If no rental payments are due pursuant to
valorem taxation except as otherwise provided by the agreement creating such leasehold or other
law. interest, the leasehold or other interest shall be taxed
as real property. Nothing in this paragraph shall be
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deemed to exempt personal property, buildings, or the issuance of bonds pursuant to parts II, III, and V
other real property improvements owned by the of chapter 159, shall be deemed to be owned for
lessee from ad valorem taxation. purposes of this section.
(c) Any governmental property leased to an (8)(a) Any and all of the aforesaid taxes on any
organization which uses the property exclusively for leasehold described in this section shall not become a
literary, scientific, religious, or charitable purposes lien on same or the property itself but shall constitute
shall be exempt from taxation. a debt due and shall be recoverable by legal action or
(3) Nothing herein or in s. 196.001 shall require by the issuance of tax executions that shall become
a governmental unit or authority to impose taxes upon liens upon any other property in any county of this
a leasehold estate created,extended, or renewed prior state of the taxpayer who owes said tax. The sheriff
to April 15, 1976,if the lease agreement creating such of the county shall execute the tax execution in the
leasehold estate contains a covenant on the part of same manner as other executions are executed under
such governmental unit or authority as lessor to chapters 30 and 56.
refrain from imposing taxes on the leasehold estate (b) Nonpayment of any such taxes by the lessee
during the term of the leasehold estate; but any such shall result in the revocation of any occupational
covenant shall not prevent taxation of a leasehold license of such person or the revocation, upon
estate by any such taxing unit or authority other than certification hereunder by the property appraiser to
the unit or authority making such covenant. the Department of State, of the corporate charter of
(4) Property owned by any municipality, any such domestic corporation or the revocation,
agency, authority, or other public body corporate of upon certification hereunder by the property
the state which becomes subject to a leasehold appraiser to the Department of State, of the authority
interest or other possessory interest of a of any foreign corporation to do business in this state,
nongovernmental lessee other than that described in as appropriate, which such license, charter, or
paragraph(2)(a),after April 14, 1976,shall be subject authority is related to the leased property.
to ad valorem taxation unless the lessee is an (9) Improvements to real property which are
organization which uses the property exclusively for located on state-owned land and which are leased to
literary, scientific, religious, or charitable purposes. a public educational institution shall be deemed
(5) Leasehold interests in governmental owned by the public educational institution for
property shall not be exempt pursuant to this purposes of this section where, by the terms of the
subsection unless an application for exemption has lease, the improvement will become the property of
been filed on or before March 1 with the property the public educational institution or the State of
appraiser. The property appraiser shall review the Florida at the expiration of the lease.
application and make findings of fact which shall be (10) Notwithstanding any other provision of
presented to the value adjustment board at its law to the contrary, property held by a port authority
convening, whereupon the board shall take and any leasehold interest in such property are
appropriate action regarding the application. If the exempt from ad valorem taxation to the same extent
exemption in whole or in part is granted, or that county property is immune from taxation,
established by judicial proceeding, it shall remain provided such property is located in a county
valid for the duration of the lease unless the lessee described in s. 9, Art. VIII of the State Constitution
changes its use, in which case the lessee shall again (1885), as restated in s. 6(e), Art. VIII of the State
submit an application for exemption. The Constitution (1968).
requirements set forth in s. 196.194 shall apply to all History.—s. 11, ch. 71-133; s. 1, ch. 76-283; s. 1, ch. 77-
174; ss. 1, 2, ch. 80-368; s. 4, ch. 82-388; s. 13, ch. 83-215; s.
applications made under this subsection.
(6) No exemption granted before June 1, 1976, 30,ch. 85-342;s. 1,ch. 86-141; s. 61,ch. 86-152;s. 81,ch. 88
130; s. 47,ch. 91-45; s. 160,ch. 91-112; s. 1, ch. 96-288; s. 1,
shall be revoked by this chapter if such revocation ch.96-323;s.9,ch.2006-312;s. 1,ch.2012-32;s.26,ch.2012-
will impair any existing bond agreement. 193;s. 1,ch.2015-80.
(7) Property which is originally leased for 100
years or more, exclusive of renewal options, or 196.1993 Certain agreements with local
property which is financed, acquired, or maintained governments for use of public property;
utilizing in whole or in part funds acquired through exemption.—Any agreement entered into with a
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local governmental authority prior to January 1, 1969, create new, full-time jobs in the county (or
for use of public property, under which it was municipality, or both)?
understood and agreed in a written instrument or by
special act that no ad valorem real property taxes Yes—For authority to grant exemptions.
would be paid by the licensee or lessee, shall be No—Against authority to grant exemptions.
deemed a license or management agreement for the (3) The board of county commissioners or the
use or management of public property. Such interest governing authority of the municipality that calls a
shall be deemed not to convey an interest in the referendum within its total jurisdiction to determine
property and shall not be subject to ad valorem real whether its respective jurisdiction may grant
property taxation. Nothing in this section shall be economic development ad valorem tax exemptions
deemed to exempt such licensee from the ad valorem may vote to limit the effect of the referendum to
intangible tax and the ad valorem personal property authority to grant economic development tax
tax. exemptions for new businesses and expansions of
History.—s. 9,ch. 80-368. existing businesses located in an enterprise zone or a
brownfield area, as defined in s. 376.79(5). If an area
'196.1995 Economic development ad nominated to be an enterprise zone pursuant to s.
valorem tax exemption.— 290.0055 has not yet been designated pursuant to s.
(1) The board of county commissioners of any 290.0065, the board of county commissioners or the
county or the governing authority of any municipality governing authority of the municipality may call such
shall call a referendum within its total jurisdiction to referendum prior to such designation; however, the
determine whether its respective jurisdiction may authority to grant economic development ad valorem
grant economic development ad valorem tax tax exemptions does not apply until such area is
exemptions under s. 3, Art. VII of the State designated pursuant to s. 290.0065. The ballot
Constitution if: question in such referendum shall be in substantially
(a) The board of county commissioners of the the following form and shall be used in lieu of the
county or the governing authority of the municipality ballot question prescribed in subsection (2):
votes to hold such referendum;
(b) The board of county commissioners of the Shall the board of county commissioners of this
county or the governing authority of the municipality county (or the governing authority of this
receives a petition signed by 10 percent of the municipality, or both) be authorized to grant,
registered electors of its respective jurisdiction, pursuant to s. 3, Art. VII of the State Constitution,
which petition calls for the holding of such property tax exemptions for new businesses and
referendum; or expansions of existing businesses that are located in
(c) The board of county commissioners of a an enterprise zone or a brownfield area and that are
charter county receives a petition or initiative signed expected to create new, full-time jobs in the county
by the required percentage of registered electors in (or municipality, or both)?
accordance with the procedures established in the
county's charter for the enactment of ordinances or Yes—For authority to grant exemptions.
for approval of amendments of the charter,if less than No—Against authority to grant exemptions.
10 percent, which petition or initiative calls for the (4) A referendum pursuant to this section may
holding of such referendum. be called only once in any 12-month period.
(2) The ballot question in such referendum shall 2(5) Upon a majority vote in favor of such
be in substantially the following form: authority, the board of county commissioners or the
governing authority of the municipality, at its
Shall the board of county commissioners of this discretion, by ordinance may exempt from ad
county (or the governing authority of this valorem taxation up to 100 percent of the assessed
municipality, or both) be authorized to grant, value of all improvements to real property made by
pursuant to s. 3, Art. VII of the State Constitution, or for the use of a new business and of all tangible
property tax exemptions to new businesses and personal property of such new business, or up to 100
expansions of existing businesses that are expected to percent of the assessed value of all added
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improvements to real property made to facilitate the an economic development ad valorem tax exemption
expansion of an existing business and of the net under this section to that business for a period that
increase in all tangible personal property acquired to will expire upon the expiration of the exemption
facilitate such expansion of an existing business. To granted by the county. If the county renews the
qualify for this exemption, the improvements to real exemption under subsection (7), the municipality
property must be made or the tangible personal may also extend its exemption. A municipal
property must be added or increased after approval by economic development ad valorem tax exemption
motion or resolution of the local governing body, granted under this subsection may not extend beyond
subject to ordinance adoption or on or after the day the duration of the county exemption.
the ordinance is adopted. However, if the authority to (7) The authority to grant exemptions under this
grant exemptions is approved in a referendum in section expires 10 years after the date such authority
which the ballot question contained in subsection (3) was approved in an election, but such authority may
appears on the ballot, the authority of the board of be renewed for subsequent 10-year periods if each
county commissioners or the governing authority of 10-year renewal is approved in a referendum called
the municipality to grant exemptions is limited solely and held pursuant to this section.
to new businesses and expansions of existing (8) Any person, firm, or corporation which
businesses that are located in an area which was desires an economic development ad valorem tax
designated as an enterprise zone pursuant to chapter exemption shall, in the year the exemption is desired
290 as of December 30,2015,or in a brownfield area. to take effect, file a written application on a form
New businesses and expansions of existing prescribed by the department with the board of
businesses located in an area that was designated as county commissioners or the governing authority of
an enterprise zone pursuant to chapter 290 as of the municipality, or both. The application shall
December 30, 2015, but is not in a brownfield area, request the adoption of an ordinance granting the
may qualify for the ad valorem tax exemption only if applicant an exemption pursuant to this section and
approved by motion or resolution of the local shall include the following information:
governing body, subject to ordinance adoption, or by (a) The name and location of the new business
ordinance, enacted before December 31, 2015. or the expansion of an existing business;
Property acquired to replace existing property shall (b) A description of the improvements to real
not be considered to facilitate a business expansion. property for which an exemption is requested and the
All data center equipment for a data center shall be date of commencement of construction of such
exempt from ad valorem taxation for the term of the improvements;
approved exemption. The exemption applies only to (c) A description of the tangible personal
taxes levied by the respective unit of government property for which an exemption is requested and the
granting the exemption. The exemption does not dates when such property was or is to be purchased;
apply, however, to taxes levied for the payment of (d) Proof, to the satisfaction of the board of
bonds or to taxes authorized by a vote of the electors county commissioners or the governing authority of
pursuant to s. 9(b) or s. 12, Art. VII of the State the municipality, that the applicant is a new business
Constitution. Any such exemption shall remain in or an expansion of an existing business, as defined in
effect for up to 10 years with respect to any particular s. 196.012;
facility, or up to 20 years for a data center,regardless (e) The number of jobs the applicant expects to
of any change in the authority of the county or create along with the average wage of the jobs and
municipality to grant such exemptions or the whether the jobs are full-time or part-time;
expiration of the Enterprise Zone Act pursuant to (f) The expected time schedule for job creation;
chapter 290. The exemption shall not be prolonged or and
extended by granting exemptions from additional (g) Other information deemed necessary or
taxes or by virtue of any reorganization or sale of the appropriate by the department, county, or
business receiving the exemption. municipality.
(6) With respect to a new business as defined by (9) Before it takes action on the application,the
s. 196.012(14)(c), the municipality annexing the board of county commissioners or the governing
property on which the business is situated may grant authority of the municipality shall deliver a copy of
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the application to the property appraiser of the commissioners or the governing authority of the
county. After careful consideration, the property municipality.
appraiser shall report the following information to the (11) An ordinance granting an exemption under
board of county commissioners or the governing this section shall be adopted in the same manner as
authority of the municipality: any other ordinance of the county or municipality and
(a) The total revenue available to the county or shall include the following:
municipality for the current fiscal year from ad (a) The name and address of the new business
valorem tax sources, or an estimate of such revenue or expansion of an existing business to which the
if the actual total revenue available cannot be exemption is granted;
determined; (b) The total amount of revenue available to the
(b) Any revenue lost to the county or county or municipality from ad valorem tax sources
municipality for the current fiscal year by virtue of for the current fiscal year,the total amount of revenue
exemptions previously granted under this section, or lost to the county or municipality for the current fiscal
an estimate of such revenue if the actual revenue lost year by virtue of economic development ad valorem
cannot be determined; tax exemptions currently in effect, and the estimated
(c) An estimate of the revenue which would be revenue loss to the county or municipality for the
lost to the county or municipality during the current current fiscal year attributable to the exemption of the
fiscal year if the exemption applied for were granted business named in the ordinance;
had the property for which the exemption is requested (c) The period of time for which the exemption
otherwise been subject to taxation; and will remain in effect and the expiration date of the
(d) A determination as to whether the property exemption,which may be any period of time up to 10
for which an exemption is requested is to be years, or up to 20 years for a data center; and
incorporated into a new business or the expansion of (d) A finding that the business named in the
an existing business, as defined in s. 196.012, or into ordinance meets the requirements of s. 196.012(14)
neither, which determination the property appraiser or(15).
shall also affix to the face of the application. Upon (12) Upon approval of an application for a tax
the request of the property appraiser, the department exemption under this section, the board of county
shall provide to him or her such information as it may commissioners or the governing authority of the
have available to assist in making such determination. municipality and the applicant may enter into a
(10) In considering any application for an written tax exemption agreement,which may include
exemption under this section, the board of county performance criteria and must be consistent with the
commissioners or the governing authority of the requirements of this section or other applicable laws.
municipality must take into account the following: The agreement must require the applicant to report at
(a) The total number of net new jobs to be a specific time before the expiration of the exemption
created by the applicant; the actual number of new, full-time jobs created and
(b) The average wage of the new jobs; their actual average wage. The agreement may
(c) The capital investment to be made by the provide the board of county commissioners or the
applicant; governing authority of the municipality with
(d) The type of business or operation and authority to revoke,in whole or in part,the exemption
whether it qualifies as a targeted industry as may be if the applicant fails to meet the expectations and
identified from time to time by the board of county representations described in subsection(8).
commissioners or the governing authority of the History.—s. 2, ch. 80-347; s. 1, ch. 83-141; s. 30, ch. 84-
municipality; 356;s. 11,ch.86-300;s. 1,ch.90-57;s.68,ch.94-136;s. 1477,
(e) The environmental impact of the proposed ch. 95 147;s. 57,ch.95-280;s. 110,ch.99-251;s. 5,ch.2006
291; s. 3,ch. 2010-147; s. 2, ch.2011-182;s.6,ch. 2013-77;s.
business or operation; 1,ch.2014-40;s. 5,ch.2016-184;s.3,ch.2016-220.
(f) The extent to which the applicant intends to 'Note.—Section 14, ch. 2014-40, provides that "[a] local
source its supplies and materials within the applicable ordinance enacted pursuant to s. 196.1995, Florida Statutes,
jurisdiction; and before the effective date of this act shall not be invalidated on
(g) Any other economic-related characteristics the ground that improvements to real property were made or that
tangible personal property was added or increased before the
or criteria deemed necessary by the board of county
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date that such ordinance was adopted, as long as the local (4) The ordinance must specify that such
governing body acted substantially in accordance with s. exemptions shall apply only to taxes levied by the
196.1995(5),Florida Statutes,as amended by this act." unit of government granting the exemption. The
196.1996 Economic development ad valorem exemptions do not apply,however,to taxes levied for
tax exemption; effect of ch. 94-136.—Nothing the payment of bonds or to taxes authorized by a vote
contained in chapter 94-136, Laws of Florida, shall of the electors pursuant to s. 9(b) or s. 12, Art. VII of
be deemed to require any board of county the State Constitution.
commissioners or a governing body of any (5) The ordinance must specify that any
municipality to reenact any resolution or ordinance to exemption granted remains in effect for up to 10 years
authorize the board of county commissioners or the with respect to any particular property, regardless of
governing body to grant economic development ad any change in the authority of the county or
valorem tax exemptions in an enterprise zone that municipality to grant such exemptions or any change
was in effect on December 31, 1994. Economic in ownership of the property. In order to retain the
development ad valorem tax exemptions may be exemption, however, the historic character of the
granted pursuant to such resolution or ordinance property, and improvements which qualified the
which was previously approved and a referendum, property for an exemption, must be maintained over
beginning July 1, 1995. the period for which the exemption is granted.
History.—s.57,ch.94-136. (6) The ordinance shall designate either a local
historic preservation office or the Division of
196.1997 Ad valorem tax exemptions for Historical Resources of the Department of State to
historic properties.— review applications for exemptions.The local historic
(1) The board of county commissioners of any preservation office or the division, whichever is
county or the governing authority of any municipality applicable,must recommend that the board of county
may adopt an ordinance to allow ad valorem tax commissioners or the governing authority of the
exemptions under s. 3, Art. VII of the State municipality grant or deny the exemption. Such
Constitution to historic properties if the owners are reviews must be conducted in accordance with rules
engaging in the restoration, rehabilitation, or adopted by the Department of State. The
renovation of such properties in accordance with recommendation, and the reasons therefor, must be
guidelines established in this section. provided to the applicant and to the governing entity
(2) The board of county commissioners or the before consideration of the application at an official
governing authority of the municipality by ordinance meeting of the governing entity. For the purposes of
may authorize the exemption from ad valorem this section, local historic preservation offices must
taxation of up to 100 percent of the assessed value of be approved and certified by the Department of State.
all improvements to historic properties which result (7) To qualify for an exemption, the property
from the restoration, renovation, or rehabilitation of owner must enter into a covenant or agreement with
such properties. The exemption applies only to the governing body for the term for which the
improvements to real property. In order for the exemption is granted. The form of the covenant or
property to qualify for the exemption, any such agreement must be established by the Department of
improvements must be made on or after the day the State and must require that the character of the
ordinance authorizing ad valorem tax exemption for property, and the qualifying improvements to the
historic properties is adopted. property, be maintained during the period that the
(3) The ordinance shall designate the type and exemption is granted. The covenant or agreement
location of historic property for which exemptions shall be binding on the current property owner,
may be granted, which may include any property transferees, and their heirs, successors, or assigns.
meeting the provisions of subsection (11), which Violation of the covenant or agreement results in the
property may be further required to be located within property owner being subject to the payment of the
a particular geographic area or areas of the county or differences between the total amount of taxes which
municipality. would have been due in March in each of the previous
years in which the covenant or agreement was in
effect had the property not received the exemption
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and the total amount of taxes actually paid in those authority of the municipality shall be required to
years, plus interest on the difference calculated as approve a written application for exemption. Such
provided in s. 212.12(3). exemption shall take effect on the January 1
(8) Any person,firm,or corporation that desires following substantial completion of the
an ad valorem tax exemption for the improvement of improvement. The board of county commissioners or
a historic property must, in the year the exemption is the governing authority of a municipality shall
desired to take effect, file with the board of county include the following in the resolution or ordinance
commissioners or the governing authority of the approving the written application for exemption:
municipality a written application on a form (a) The name of the owner and the address of
prescribed by the Department of State. The the historic property for which the exemption is
application must include the following information: granted.
(a) The name of the property owner and the (b) The period of time for which the exemption
location of the historic property. will remain in effect and the expiration date of the
(b) A description of the improvements to real exemption.
property for which an exemption is requested and the (c) A finding that the historic property meets the
date of commencement of construction of such requirements of this section.
improvements. (11) Property is qualified for an exemption
(c) Proof, to the satisfaction of the designated under this section if:
local historic preservation office or the Division of (a) At the time the exemption is granted, the
Historical Resources, whichever is applicable, that property:
the property that is to be rehabilitated or renovated is 1. Is individually listed in the National Register
a historic property under this section. of Historic Places pursuant to the National Historic
(d) Proof, to the satisfaction of the designated Preservation Act of 1966, as amended; or
local historic preservation office or the Division of 2. Is a contributing property to a national-
Historical Resources, whichever is applicable, that register-listed district; or
the improvements to the property will be consistent 3. Is designated as a historic property, or as a
with the United States Secretary of Interior's contributing property to a historic district, under the
Standards for Rehabilitation and will be made in terms of a local preservation ordinance; and
accordance with guidelines developed by the (b) The local historic preservation office or the
Department of State. Division of Historical Resources, whichever is
(e) Other information deemed necessary by the applicable, has certified to the local governing
Department of State. authority that the property for which an exemption is
(9) The board of county commissioners or the requested satisfies paragraph(a).
governing authority of the municipality shall deliver (12) In order for an improvement to a historic
a copy of each application for a historic preservation property to qualify the property for an exemption,the
ad valorem tax exemption to the property appraiser of improvement must:
the county. Upon certification of the assessment roll, (a) Be consistent with the United States
or recertification, if applicable, pursuant to s. Secretary of Interior's Standards for Rehabilitation.
193.122, for each fiscal year during which the (b) Be determined by the Division of Historical
ordinance is in effect, the property appraiser shall Resources or the local historic preservation office,
report the following information to the local whichever is applicable, to meet criteria established
governing body: in rules adopted by the Department of State.
(a) The total taxable value of all property within (13) The Department of State shall adopt rules
the county or municipality for the current fiscal year. as provided in chapter 120 for the implementation of
(b) The total exempted value of all property in this section. These rules must specify the criteria for
the county or municipality which has been approved determining whether a property is eligible for
to receive historic preservation ad valorem tax exemption; guidelines to determine improvements to
exemption for the current fiscal year. historic properties which qualify the property for an
(10) A majority vote of the board of county exemption; criteria for the review of applications for
commissioners of the county or of the governing exemptions; procedures for the cancellation of
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exemptions for violations to the agreement required 196.1999 Space laboratories and carriers;
by subsection (7); the manner in which local historic exemption.—Notwithstanding other provisions of
preservation offices may be certified as qualified to this chapter, a module, pallet, rack, locker, and any
review applications; and other requirements necessary associated hardware and subsystem owned
necessary to implement this section. by any person and intended to be used to transport or
History.—s. 1,ch.92-159. store cargo used for a space laboratory for the primary
purpose of conducting scientific research in space is
196.1998 Additional ad valorem tax deemed to carry out a scientific purpose and is
exemptions for historic properties open to the exempt from ad valorem taxation.
public.— History.—s. 32,ch.2005-280.
(1) If an improvement qualifies a historic
property for an exemption under s. 196.1997, and the 196.2001 Not-for-profit sewer and water
property is used for nonprofit or governmental company property exemption.—
purposes and is regularly and frequently open for the (1) Property of any sewer and water company
public's visitation, use, and benefit, the board of owned or operated by a Florida corporation not for
county commissioners or the governing authority of profit,the income from which has been exempt, as of
the municipality by ordinance may authorize the January 1 of the year for which the exemption from
exemption from ad valorem taxation of up to 100 ad valorem property taxes is requested, from federal
percent of the assessed value of the property, as income taxation by having qualified under s. 115(a)
improved, any provision of s. 196.1997(2) to the of the Internal Revenue Code of 1954 or of a
contrary notwithstanding, if all other provisions of corresponding section of a subsequently enacted
that section are complied with; provided, however, federal revenue act, shall be exempt from ad valorem
that the assessed value of the improvement must be taxation, provided the following criteria for
equal to at least 50 percent of the total assessed value exemption are met by the not-for-profit sewer and
of the property as improved. The exemption applies water company:
only to real property to which improvements are (a) Net income derived by the company does
made by or for the use of the existing owner. In order not inure to any private shareholder or individual.
for the property to qualify for the exemption provided (b) Gross receipts do not constitute gross
in this section, any such improvements must be made income for federal income tax purposes.
on or after the day the ordinance granting the (c) Members of the company's governing board
exemption is adopted. serve without compensation.
(2) In addition to meeting the criteria (d) Rates for services rendered by the company
established in rules adopted by the Department of are established by the governing board of the county
State under s. 196.1997, a historic property is or counties within which the company provides
qualified for an exemption under this section if the service; by the Public Service Commission, in those
Division of Historical Resources, or the local historic counties in which rates are regulated by the
preservation office, whichever is applicable, commission; or by the Farmers Home
determines that the property meets the criteria Administration.
established in rules adopted by the Department of (e) Ownership of the company reverts to the
State under this section. county in which the company conducts its business
(3) In addition to the authority granted to the upon retirement of all outstanding indebtedness of the
Department of State to adopt rules under s. 196.1997, company.
the Department of State shall adopt rules as provided
in chapter 120 for the implementation of this section, Notwithstanding anything above, no exemption shall
which shall include criteria for determining whether be granted until the property appraiser has considered
a property is qualified for the exemption authorized the proposed exemption and has made a specific
by this section, and other rules necessary to finding that the water and sewer company in question
implement this section. performs a public purpose in the absence of which the
History.—s.2,ch.92-159. expenditure of public funds would be required.
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(2)(a) No exemption authorized pursuant to this 196.2002 Exemption for s.501(c)(12)not-for-
section shall be granted unless the company applies profit water and wastewater systems.—Property of
to the property appraiser on or before March 1 of each any not-for-profit water and wastewater corporation
year for such exemption. In its annual application for which holds a current exemption from federal income
exemption, the company shall provide the property tax under s. 501(c)(12)of the Internal Revenue Code,
appraiser with the following information: as amended, shall be exempt from ad valorem
1. Financial statements for the immediately taxation if the sole or primary function of the
preceding fiscal year, certified by an independent corporation is to construct, maintain, or operate a
certified public accountant, showing the financial water and/or wastewater system in this state.
condition and records of operation of the company for History.—s. 1,ch.2000-355.
that fiscal year.
2. Any other records or information as may be 196.202 Property of widows,widowers,blind
requested by the property appraiser for the purposes persons, and persons totally and permanently
of determining whether the requirements of disabled.—
subsection(1)have been met. (1) Property to the value of $5000 of every
(b) The exemption from ad valorem taxation widow, widower, blind person, or totally and
shall not be granted to a not-for-profit sewer and permanently disabled person who is a bona fide
water company unless the company meets the criteria resident of this state is exempt from taxation.As used
set forth in subsection(1). In determining whether the in this section, the term "totally and permanently
company is operated as a profitmaking venture, the disabled person" means a person who is currently
property appraiser shall consider the following: certified by a physician licensed in this state, by the
1. Any advances or payments directly or United States Department of Veterans Affairs or its
indirectly by way of salary, fee, loan, gift, bonus, predecessor,or by the Social Security Administration
gratuity, drawing account, commission, or otherwise to be totally and permanently disabled.
(except for reimbursement of advances for reasonable (2) An applicant for the exemption under this
out-of-pocket expenses incurred on behalf of the section may apply for the exemption before receiving
applicant) to any person, company, or other entity the necessary documentation from the United States
directly or indirectly controlled by such persons, or Department of Veterans Affairs or its predecessor, or
which pays any compensation to its officers, the Social Security Administration. Upon receipt of
directors, trustees, members, or stockholders for the documentation,the exemption shall be granted as
services rendered to or on behalf of the corporation; of the date of the original application, and the excess
2. Any contractual arrangement by the taxes paid shall be refunded. Any refund of excess
corporation with any officer, director, trustee, taxes paid shall be limited to those paid during the 4-
member, or stockholder of the corporation regarding year period of limitation set forth in s. 197.182(1)(e).
rendition of services, the provision of goods or History.—s. 12,ch.71-133;s. 1,ch.88-293;s. 1,ch.2001-
204;s. 1,ch.2001-245;s.27,ch.2012-193;s. 12,ch.2022-97.
supplies, the management of applicant, the Note.—Section 13, ch. 2022-97, provides that "[t]he
construction or renovation of the property of the amendment made by this act to s. 196.202(1),Florida Statutes,
corporation, the procurement of the real, personal, or first applies to the 2023 ad valorem tax roll."
intangible property of the corporation, or other
similar financial interest in the affairs of the 196.24 Exemption for disabled ex-
corporation; servicemember or surviving spouse; evidence of
3. The reasonableness of payments made for disability.—
salaries for the operations of the corporation or for (1) Any ex-servicemember, as defined in s.
196.012,who is a bona fide resident of the state,who
services, supplies, and materials used by the
corporation, reserves for repair, replacement, and was discharged under honorable conditions, and who
has been disabled to a degree of 10 percent or more
depreciation of the property of the corporation,
payment of mortgages,liens,and encumbrances upon by misfortune or while serving during a period of
wartime service as defined
in1.01 14 is entitled to
the property of the corporation, or other purposes. s. ( )
History.—s. 11,ch.76-234;s.2,ch. 77-459. the exemption from taxation provided for in s. 3(b),
Art. VII of the State Constitution as provided in this
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section. Property to the value of $5,000 of such a (d) "Dedicated in perpetuity" means that the
person is exempt from taxation. The production by land is encumbered by an irrevocable, perpetual
him or her of a certificate of disability from the conservation easement.
United States Government or the United States (2) Land that is dedicated in perpetuity for
Department of Veterans Affairs or its predecessor conservation purposes and that is used exclusively for
before the property appraiser of the county wherein conservation purposes is exempt from ad valorem
the ex-servicemember's property lies is prima facie taxation. Such exclusive use does not preclude the
evidence of the fact that he or she is entitled to the receipt of income from activities that are consistent
exemption.The unremarried surviving spouse of such with a management plan when the income is used to
a disabled ex-servicemember is also entitled to the implement, maintain, and manage the management
exemption. plan.
(2) An applicant for the exemption under this (3) Land that is dedicated in perpetuity for
section may apply for the exemption before receiving conservation purposes and that is used for allowed
the necessary documentation from the United States commercial uses is exempt from ad valorem taxation
Government or the United States Department of to the extent of 50 percent of the assessed value of the
Veterans Affairs or its predecessor. Upon receipt of land.
the documentation, the exemption shall be granted as (4) Land that comprises less than 40 contiguous
of the date of the original application, and the excess acres does not qualify for the exemption provided in
taxes paid shall be refunded. Any refund of excess this section unless, in addition to meeting the other
taxes paid shall be limited to those paid during the 4- requirements of this section, the use of the land for
year period of limitation set forth in s. 197.182(1)(e). conservation purposes is determined by the
History.—s. 1,ch. 16298, 1933;CGL 1936 Supp. 897(1); Acquisition and Restoration Council created in s.
s. 2, ch. 67-457; ss. 1, 2, ch. 69-55; s. 16, ch. 69-216; s. 1, ch. 259.035 to fulfill a clearly delineated state
77-102;s.8,ch.84-114;s. 5,ch.93-268;s. 1000,ch.95-147;s.
31, ch. 95-280; s. 1, ch. 2002 271; s. 2, ch. 2005-42; s. 28,ch. conservation policy and yield a significant public
2012-193;s. 16,ch.2018-118. benefit. In making its determination of public benefit,
Note.—Former s. 192.11. the Acquisition and Restoration Council must give
particular consideration to land that:
'196.26 Exemption for real property (a) Contains a natural sinkhole or natural spring
dedicated in perpetuity for conservation that serves a water recharge or production function;
purposes.— (b) Contains a unique geological feature;
(1) As used in this section: (c) Provides habitat for endangered or
(a) "Allowed commercial uses" means threatened species;
commercial uses that are allowed by the conservation (d) Provides nursery habitat for marine and
easement encumbering the land exempt from taxation estuarine species;
under this section. (e) Provides protection or restoration of
(b) "Conservation easement" means the vulnerable coastal areas;
property right described in s. 704.06. (f) Preserves natural shoreline habitat; or
(c) "Conservation purposes"means: (g) Provides retention of natural open space in
1. Serving a conservation purpose,as defined in otherwise densely built-up areas.
26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which
serves as the basis of a qualified conservation Any land approved by the Acquisition and
contribution under 26 U.S.C. s. 170(h); or Restoration Council under this subsection must have
2.a. Retention of the substantial natural value of a management plan and a designated manager who
land, including woodlands, wetlands, watercourses, will be responsible for implementing the
ponds, streams, and natural open spaces; management plan.
b. Retention of such lands as suitable habitat for (5) The conservation easement that serves as
fish, plants, or wildlife; or the basis for the exemption granted by this section
c. Retention of such lands' natural value for must include baseline documentation as to the natural
water quality enhancement or water recharge. values to be protected on the land and may include a
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management plan that details the management of the use; and said lands shall be exempt from county
land so as to effectuate the conservation of natural taxation so long as the same are used for such public
resources on the land. purpose.
(6) Buildings, structures, and other (2) Such cancellation shall be by resolution of
improvements situated on land receiving the the board of county commissioners,duly adopted and
exemption provided in this section and the land area entered upon its minutes, properly describing such
immediately surrounding the buildings, structures, lands, and setting forth the public use to which the
and improvements must be assessed separately same are, or will be, devoted. Upon receipt of a
pursuant to chapter 193. However, structures and certified copy of such resolution, the proper officials
other improvements that are auxiliary to the use of the of the county, and of the state, are hereby authorized,
land for conservation purposes are exempt to the empowered and directed to make proper entries upon
same extent as the underlying land. the records to accomplish such cancellation and to do
(7) Land that qualifies for the exemption all things necessary to carry out the provisions of this
provided in this section the allowed commercial uses section, and to make the same effective, this section
of which include agriculture must comply with the being their authority so to do.
most recent best management practices if adopted by History.—ss. 1,2,ch.22845, 1945;ss. 1,2,ch.69-55.
rule of the Department of Agriculture and Consumer Note.—Former s. 192.59.
Services.
(8) As provided in s. 704.06(8) and (9), water 196.29 Cancellation of certain taxes on real
management districts with jurisdiction over lands property acquired by a county, school board,
receiving the exemption provided in this section have charter school governing board, or community
a third-party right of enforcement to enforce the terms college district board of trustees.—Whenever any
of the applicable conservation easement for any county,school board,charter school governing board,
easement that is not enforceable by a federal or state or community college district board of trustees of this
agency, county, municipality, or water management state has heretofore acquired, or shall hereafter
district when the holder of the easement is unable or acquire, title to any real property, the taxes of all
unwilling to enforce the terms of the easement. political subdivisions,as defined in s. 1.01,upon such
(9) The Acquisition and Restoration Council, property for the year in which title to such property
created in s.259.035,shall maintain a list of nonprofit was acquired, or shall hereafter be acquired, shall be
entities that are qualified to enforce the provisions of that portion of the taxes levied or accrued against
a conservation easement. such property for such year which the portion of such
History.—s. 1,ch.2009-157. year which has expired at the date of such acquisition
1Note.—Section 8, ch. 2009-157, provides that "[t]he bears to the entire year, and the remainder of such
Department of Revenue may adopt emergency rules to taxes for such year shall stand canceled.
administers. 196.26,Florida Statutes,as created by this act.The History.—s. 1, ch. 26974, 1951; s. 1, ch. 65-179; ss. 1, 2,
emergency rules shall remain in effect for 6 months after ch. 69-55;s. 1,ch.69-300;s. 1,ch. 88-220;s.2,ch.2000-306.
adoption and may be renewed during the pendency of Note.—Former s. 192.60.
procedures to adopt rules addressing the subject of the
emergency rules." 196.295 Property transferred to exempt
governmental unit; tax payment into escrow;
196.28 Cancellation of delinquent taxes upon taxes due from prior years.—
lands used for road purposes, etc.— (1) In the event fee title to property is acquired
(1) The board of county commissioners of each between January 1 and November 1 of any year by a
county of the state be and it is hereby given full power governmental unit exempt under this chapter by any
and authority to cancel and discharge any and all liens means except condemnation or is acquired by any
for taxes, delinquent or current, held or owned by the means except condemnation for use exclusively for
county or the state, upon lands, heretofore or federal, state, county, or municipal purposes, the
hereafter, conveyed to, or acquired by any agency, taxpayer shall be required to place in escrow with the
governmental subdivision or municipality of the county tax collector an amount equal to the current
state, or the United States, for road purposes, defense taxes prorated to the date of transfer of title, based
purposes, recreation, reforestation or other public upon the current assessment and millage rates on the
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land involved. This fund shall be used to pay any ad officer,officers,or board,to defray expenses incident
valorem taxes due, and the remainder of taxes which to the enforcement and collection thereof, no such
would otherwise have been due for that current year state officer, officers, or board may pay or agree to
shall stand canceled. pay any of such funds without the express
(2) In the event fee title to property is acquired authorization and approval of the Executive Office of
by a governmental unit exempt under this chapter by the Governor.
any means except condemnation or is acquired by any History.—s. 1,ch. 21919, 1943; ss.2, 3,ch. 67-371; ss. 1,
means except condemnation for use exclusively for 2,ch. 69-55; ss. 31, 35,ch. 69-106; s. 94,ch. 79-190.
federal, state, county, or municipal purposes, the
taxpayer is required to pay all taxes due from prior
years.
History.—s. 13, ch. 74-234; s. 1, ch. 75-103; s. 7, ch. 85-
322; s. 26, ch. 86-152; s. 15,ch. 86-300; s. 4, ch. 88-101; s. 8,
ch.92-173.
196.31 Taxes against state properties;
notice.—Whenever lands or other property of the
state or of any agency thereof are situated within any
district, subdistrict or governmental unit for the
purpose of taxation, which said lands or any of them
or other property, are or shall be subject to special
assessments or taxes, the tax collector or other tax
collecting agency having authority to collect such
taxes or special assessments shall,upon such taxes or
special assessments becoming legally due and
payable, mail to the state agency or department
holding such land or other property, or if held by the
state, then to the Board of Trustees of the Internal
Improvement Trust Fund at Tallahassee, a notice and
make notation under the same date of such notice on
the tax roll, which said notice shall contain a
description of the lands or other property owned by
the state or its agency upon which taxes or special
assessments have been levied and are collectible, and
the amount of such special assessments or taxes, and
unless such notation of notice on the tax roll shall
have been made, any nonpayment by the said state or
its agency of taxes or special assessments shall not
constitute a delinquency or be the basis on which the
said lands or other property may be sold for the
nonpayment of such taxes or special assessments.
History.—s. 1,ch. 15640, 1931;CGL 1936 Supp. 953(1);
ss. 1,2,ch.69-55;ss.27,35,ch. 69-106.
Note.—Former s. 192.27.
196.32 Executive Office of the Governor;
consent required to certain assessments.—When,
under any law of this state heretofore or hereafter
enacted providing for the imposition of any tax,
provision is made for the payment of any portion of
the revenue derived from such tax by any state
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FLORIDA STATUTES the circuit court, or county comptroller, or their
deputies or assistants, or newspaper in which an
CHAPTER 197 advertisement of sale may be published does not
TAX COLLECTIONS, SALES,AND LIENS defeat the payment of taxes, interest, fees, and costs
(EXCERPT) due and may be corrected at any time by the party
responsible in the same manner as provided by law
197.122 Lien of taxes; application. for performing acts in the first place. Amounts so
197.162 Tax discount payment periods. corrected shall be deemed to be valid ab initio and do
197.2421 Property tax deferral. not affect the collection of the tax. All owners of
197.2423 Application for property tax deferral; property are held to know that taxes are due and
determination of approval or denial by payable annually and are responsible for ascertaining
tax collector. the amount of current and delinquent taxes and
197.2425 Appeal of denied tax deferral. paying them before April 1 of the year following the
197.243 Definitions relating to homestead year in which taxes are assessed. A sale or
property tax deferral. conveyance of real or personal property for
197.252 Homestead tax deferral. nonpayment of taxes may not be held invalid except
197.2524 Tax deferral for recreational upon proof that:
and commercial working waterfront (a) The property was not subject to taxation;
properties and affordable rental housing (b) The taxes were paid before the sale of
property. personal property; or
197.2526 Eligibility for tax deferral for affordable (c) The real property was redeemed before
rental housing property receipt by the clerk of the court of full payment for a
197.254 Annual notification to taxpayer. deed based upon a certificate issued for nonpayment
197.263 Change in ownership or use of of taxes, including all recording fees and
property. documentary stamps.
197.292 Construction. (2) A lien created through the sale of a tax
197.301 Penalties. certificate may not be foreclosed or enforced in any
manner except as prescribed in this chapter.
197.323 Extension of roll during adjustment (3) A property appraiser may also correct a
board hearings material mistake of fact relating to an essential
condition of the subject property to reduce an
197.122 Lien of taxes; application.— assessment if to do so requires only the exercise of
(1) All taxes imposed pursuant to the State judgment as to the effect of the mistake of fact on the
Constitution and laws of this state shall be a first lien, assessed or taxable value of the property.
superior to all other liens, on any property against (a) As used in this subsection, the term "an
which the taxes have been assessed and shall essential condition of the subject property" means a
continue in full force from January 1 of the year the characteristic of the subject parcel, including only:
taxes were levied until discharged by payment or 1. Environmental restrictions, zoning
until barred under chapter 95. If the property to which restrictions, or restrictions on permissible use;
the lien applies cannot be located in the county or the 2. Acreage;
sale of the property is insufficient to pay all 3. Wetlands or other environmental lands that
delinquent taxes, interest, fees, and costs due, a are or have been restricted in use because of such
personal property tax lien applies against all other environmental features;
personal property of the taxpayer in the county. 4. Access to usable land;
However, a lien against other personal property does 5. Any characteristic of the subject parcel
not apply against property that has been sold and is which,in the property appraiser's opinion,caused the
subordinate to any valid prior or subsequent liens appraisal to be clearly erroneous; or
against such other property. An act of omission or 6. Depreciation of the property that was based
commission on the part of a property appraiser, tax on a latent defect of the property which existed but
collector, board of county commissioners, clerk of
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was not readily discernible by inspection on January working day, if payment is delivered to the
1,but not depreciation from any other cause. designated collection office of the tax collector.
(b) The material mistake of fact may be History.—s. 134,ch. 85-342;s. 1,ch.92-312;s.2,ch.98-
corrected by the property appraiser, in the same 139;s. 6,ch.2011-151;s. 3,ch.2011-181.
manner as provided by law for performing the act in 197.2421 Property tax deferral.—
the first place only within 1 year after the approval of O 1 If a property applies for a property
the tax roll pursuant to s. 193.1142. If corrected, the p p y owner p p y
tax roll becomes valid ab initio and does not affect tax deferral and meets the criteria established in this
the enforcement of the collection of the tax. If the chapter,the tax collector shall approve the deferral of
correction results in a refund of taxes paid on the the ad valorem taxes and non-ad valorem
basis of an erroneous assessment included on the assessments.
current year's tax roll, the property appraiser may (2) Authorized property tax deferral programs
request the department to pass upon the refund are:
request pursuant to s. 197.182 or may submit the (a) Homestead tax deferral.
(b) Recreational and commercial working
correction and refund order directly to the tax waterfront deferral.
collector in accordance with the notice provisions of
s. 197.182(2). Corrections to tax rolls for previous (c) Affordable rental housing deferral.
years which result in refunds must be made pursuant (3) Ad valorem taxes, non-ad valorem
to s. 197.182. assessments, and interest deferred pursuant to this
History.—s. 129,ch.85-342;s. 11,ch.88-216;s.9,ch.91- chapter constitute a priority lien and attach to the
295;s. 6,ch.92-32;s. 1,ch.98-167;s.3,ch.2011-151. property in the same manner as other tax liens.
Deferred taxes, assessments, and interest, however,
197.162 Tax discount payment periods.— are due, payable, and delinquent as provided in this
(1) For all taxes assessed on the county tax rolls chapter.
and collected by the county tax collector, discounts History.—s. 11,ch.2011-151.
for payments made before delinquency shall be at the
rate of 4 percent in the month of November or at any 197.2423 Application for property tax
time within 30 days after the sending of the original deferral; determination of approval or denial by
tax notice; 3 percent in the following month of tax collector.—
December; 2 percent in the following month of (1) A property owner is responsible for
January; 1 percent in the following month of submitting an annual application for tax deferral with
February; and zero percent in the following month of the county tax collector on or before March 31
March or within 30 days before the date of following the year in which the taxes and non-ad
delinquency if the date of delinquency is after April valorem assessments are assessed.
1 (2) Each applicant shall demonstrate
(2) If a taxpayer makes a request to have the compliance with the requirements for tax deferral.
original tax notice corrected, the discount rate for (3) The application for deferral shall be made
early payment applicable at the time of the request upon a form prescribed by the department and
applies for 30 days after the sending of the corrected provided by the tax collector. The tax collector may
tax notice. require the applicant to submit other evidence and
(3) A discount rate of 4 percent applies for 30 documentation deemed necessary in considering the
days after the sending of a tax notice resulting from application. The application form shall advise the
the action of a value adjustment board when a applicant:
corrected tax notice is issued before the taxes become (a) Of the manner in which interest is
delinquent pursuant to s. 197.333. Thereafter, the computed.
regular discount periods apply. (b) Of the conditions that must be met to qualify
(4) If the discount period ends on a Saturday, for approval.
Sunday, or legal holiday, the discount period, (c) Of the conditions under which deferred
including the zero percent period, extends to the next taxes,assessments,and interest become due,payable,
and delinquent.
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(d) That all tax deferrals pursuant to this section 197.2425 Appeal of denied tax deferral.—An
constitute a priority tax lien on the applicant's appeal of a denied tax deferral must be made by the
property. property owner to the value adjustment board on a
(4) Each application shall include a list of all form prescribed by the department and furnished by
outstanding liens on the property and the current the tax collector. The appeal must be filed with the
value of each lien. value adjustment board within 30 days after the
(5) Each applicant shall furnish proof of fire mailing of the notice of disapproval. The value
and extended coverage insurance in an amount at adjustment board shall review the application and the
least equal to the total of all outstanding liens, evidence presented to the tax collector and, at the
including a lien for deferred taxes, non-ad valorem election of the applicant, must hear the applicant in
assessments, and interest, with a loss payable clause person, or by agent on the applicant's behalf, on his
to the tax collector. or her right to tax deferral. The value adjustment
(6) The tax collector shall consider each annual board shall reverse the decision of the tax collector
application for a tax deferral within 45 days after the and grant a tax deferral, if in its judgment the
application is filed or as soon as practicable applicant is entitled to the tax deferral,or must affirm
thereafter.The tax collector shall exercise reasonable the decision of the tax collector. An action by the
discretion based upon applicable information value adjustment board is final unless the applicant
available under this section.A tax collector who finds or tax collector files a de novo proceeding for a
that the applicant is entitled to the tax deferral shall declaratory judgment or other appropriate proceeding
approve the application and maintain the deferral in the circuit court of the county in which the property
records until the tax lien is satisfied. is located within 15 days after the date of the
(7) For approved deferrals, the date of receipt decision.
by the tax collector of the application for tax deferral History.—s. 4, ch. 77-301; s. 3, ch. 78-161; s. 21, ch. 79-
shall be used in calculating taxes due and payable net 334;s. 146,ch.85-342;s. 161,ch.91-112;s. 1008,ch.95-147;
of discounts for early payment as provided in s. s.6,ch.98-139;s. ch.2011-151.
Note.—Former
s s.. 197.0166;s. 197.253.
197.162.
(8) The tax collector shall notify the property 197.243 Definitions relating to homestead
appraiser in writing of those parcels for which taxes property tax deferral.—
have been deferred. (1) "Household" means a person or group of
(9) A tax deferral may not be granted if: persons living together in a room or group of rooms
(a) The total amount of deferred taxes, non-ad as a housing unit, but the term does not include
valorem assessments, and interest, plus the total persons boarding in or renting a portion of the
amount of all other unsatisfied liens on the property, dwelling.
exceeds 85 percent of the just value of the property; (2) "Income" means the "adjusted gross
or income," as defined in s. 62 of the United States
(b) The primary mortgage financing on the Internal Revenue Code, of all members of a
property is for an amount that exceeds 70 percent of household.
the just value of the property. History.—s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-
(10) A tax collector who finds that the applicant 334;s. 144,ch. 85-342;s.4,ch.98-139;s. 14,ch.2011-151.
is not entitled to the deferral shall send a notice of Note.—Former s. 197.0164.
disapproval within 45 days after the date the
application is filed, citing the reason for disapproval. 197.252 Homestead tax deferral.—
The original notice of disapproval shall be sent to the (1) Any person who is entitled to claim
applicant and shall advise the applicant of the right to homestead tax exemption under s. 196.031(1) may
appeal the decision to the value adjustment board and apply to defer payment of a portion of the combined
shall inform the applicant of the procedure for filing total of the ad valorem taxes, non-ad valorem
such an appeal. assessments, and interest accumulated on a tax
History.—s. 12,ch.2011-151. certificate. Any applicant who is entitled to receive
the homestead tax exemption but has waived it for
any reason shall furnish a certificate of eligibility to
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receive the exemption. Such certificate shall be (b) Affordable rental housing, if the owners are
prepared by the county property appraiser upon engaging in the operation, rehabilitation, or
request of the taxpayer. renovation of such properties in accordance with the
(2)(a) Approval of an application for guidelines provided in part VI of chapter 420.
homestead tax deferral shall defer the combined total (2) The board of county commissioners of any
of ad valorem taxes and non-ad valorem assessments: county or the governing authority of a municipality
1. Which exceeds 5 percent of the applicant's may adopt an ordinance to authorize the deferral of
household income for the prior calendar year if the ad valorem taxes and non-ad valorem assessments for
applicant is younger than 65 years old; properties described in subsection (1).
2. Which exceeds 3 percent of the applicant's (3) The ordinance shall designate the
household income for the prior calendar year if the percentage or amount of the deferral and the type and
applicant is 65 years old or older; or location of the property and may require the property
3. In its entirety if the applicant's household to be located within a particular geographic area or
income: areas of the county or municipality. For property
a. For the previous calendar year is less than defined in s. 342.07(2) as "recreational and
$10,000; or commercial working waterfront," the ordinance may
b. Is less than the designated amount for the specify the type of public lodging establishments that
additional homestead exemption under s. 196.075 qualify.
and the applicant is 65 years old or older. (4) The ordinance must specify that such
(b) The household income of an applicant who deferrals apply only to taxes or assessments levied by
applies for a tax deferral before the end of the the unit of government granting the deferral.
calendar year in which the taxes and non-ad valorem However, a deferral may not be granted for taxes or
assessments are assessed shall be for the current year, assessments levied for the payment of bonds or for
adjusted to reflect estimated income for the full taxes authorized by a vote of the electors pursuant to
calendar year period. The estimate of a full year's s. 9(b) or s. 12,Art. VII of the State Constitution.
household income shall be made by multiplying the (5) The ordinance must specify that any
household income received to the date of application deferral granted remains in effect regardless of any
by a fraction, the numerator being 365 and the change in the authority of the county or municipality
denominator being the number of days expired in the to grant the deferral. In order to retain the deferral,
calendar year to the date of application. the use and ownership of the property must remain as
(3) The property appraiser shall promptly it was when the deferral was granted for the period in
notify the tax collector if there is a change in which the deferral remains.
ownership or the homestead exemption has been (6)(a) If an application for deferral is granted on
denied on property that has been granted a tax property that is located in a community
deferral. redevelopment area, the amount of taxes eligible for
History.—s. 3, ch. 77-301; s. 2,ch. 78-161; s. 20, ch. 79- deferral is limited, as provided for in paragraph (b),
334; s. 145,ch. 85-342;s. 1,ch. 89-328; s. 1007,ch. 95-147; s. if:
5,ch.98-139;s. 1,ch.2006 47;s.8,ch.2006-69;s.7,ch.2007 1. The community redevelopment agency has
339;s. 15,ch.2011-151;s. 3,ch.2012-57.
Note.—Former s. 197.0165. previously issued instruments of indebtedness that
are secured by increment revenues on deposit in the
197.2524 Tax deferral for recreational and community redevelopment trust fund; and
commercial working waterfront properties and 2. Those instruments of indebtedness are
affordable rental housing property.— associated with the real property applying for the
(1) This section applies to: deferral.
(a) Recreational and commercial working (b) If paragraph(a)applies,the deferral applies
waterfront properties if the owners are engaging in only to the amount of taxes in excess of the amount
the operation, rehabilitation, or renovation of such that must be deposited into the community
properties in accordance with guidelines established redevelopment trust fund by the entity granting the
in this section. deferral based upon the taxable value of the property
upon which the deferral is being granted. Once all
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instruments of indebtedness that existed at the time History.—s. 5,ch.77-301;s.22,ch.79-334;s.57,ch. 82-
the deferral was originally granted are no longer 226;s. 147,ch. 85-342;s. 2, ch. 89-328;s. 3,ch.92-312; s. 12,
ch. 93-132;s. 18,ch.2011-151.
outstanding or have otherwise been defeased, this Note.—Former s. 197.0167.
paragraph no longer applies.
(c) If a portion of the taxes on a property was 197.263 Change in ownership or use of
not eligible for deferral under paragraph (b), the property.—
community redevelopment agency shall notify the (1) If there is a change in use or ownership of
property owner and the tax collector 1 year before the tax-deferred property such that the owner is no longer
debt instruments that prevented the taxes from being eligible for the tax deferral granted,or the owner fails
deferred are no longer outstanding or otherwise to maintain the required fire and extended insurance
defeased. coverage, the total amount of deferred taxes and
(d) The tax collector shall notify a community interest for all years is due and payable November 1
redevelopment agency of any tax deferral that has of the year in which the change occurs or on the date
been granted on property located within the failure to maintain insurance occurs. Payment is
community redevelopment area of that agency. delinquent on April 1 of the year following the year
(e) Issuance of a debt obligation after the date a in which the change in use or failure to maintain
deferral has been granted does not reduce the amount insurance occurs. However, if the change in
of taxes eligible for deferral. ownership is to a surviving spouse and the spouse is
History.—s. 14,ch.2005-157;s.4,ch.2006-220;s. 16,ch. eligible to maintain the tax deferral on such property,
2011-151. the surviving spouse may continue the deferment of
Note.—Former s. 197.303.
previously deferred taxes and interest pursuant to this
197.2526 Eligibility for tax deferral for chapter.
affordable rental housing property.—The tax (2) Whenever the property appraiser discovers
deferral authorized by s. 197.2524 applies only on a that there has been a change in the ownership or use
pro rata basis to the ad valorem taxes levied on of property that has been granted a tax deferral, the
residential units within a property which meet the property appraiser shall notify the tax collector in
following conditions: writing of the date such change occurs, and the tax
(1) Units for which the monthly rent along with collector shall collect any taxes, assessments, and
taxes, insurance, and utilities does not exceed 30 interest due.
percent of the median adjusted gross annual income (3) During any year in which the total amount
as defined in s. 420.0004 for the households of deferred taxes, interest, assessments, and all other
described in subsection(2). unsatisfied liens on the homestead exceeds 85
(2) Units that are occupied by extremely-low- percent of the just value of the homestead, the tax
income persons, very-low-income persons, low- collector shall notify the owner that the portion of
income persons, or moderate-income persons as taxes, interest, and assessments which exceeds 85
these terms are defined in s. 420.0004. percent of the just value of the homestead is due and
History.—s.6,ch.2007-198;s. 17,ch.2011-151. payable within 30 days after the notice is sent.Failure
Note.—Former s. 197.3071. to pay the amount due causes the total amount of
deferred taxes, interest, and assessments to become
197.254 Annual notification to taxpayer.— delinquent.
(1) The tax collector shall notify the taxpayer of (4) Each year,upon notification, each owner of
each parcel appearing on the real property assessment property on which taxes, interest, and assessments
roll of the right to defer payment of taxes and non-ad have been deferred shall submit to the tax collector a
valorem assessments and interest on homestead list of, and the current value of, all outstanding liens
property pursuant to s. 197.252. on the owner's homestead. Failure to respond to this
(2) On or before November 1 of each year, the notification within 30 days causes the total amount of
tax collector shall notify each taxpayer to whom a tax deferred taxes, interest, and assessments to become
deferral has been previously granted of the payable within 30 days.
accumulated sum of deferred taxes, non-ad valorem
assessments, and interest outstanding.
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(5) If deferred taxes, interest, and assessments (1) As used in this section, the term:
become delinquent, the tax collector shall sell a tax (a) "Catastrophic event" means an event of
certificate for the delinquent taxes, interest, and misfortune or calamity that renders one or more
assessments in the manner provided by s. 197.432. residential improvements uninhabitable. It does not
History.—s. 7,ch.77-301;s. 5,ch.78-161;s. 149,ch. 85- include an event caused, directly or indirectly,by the
342;s. 5,ch.92-312;s. 1009,ch. 95-147;s.20,ch.2011-151. property owner with the intent to damage or destroy
Note.—Former s. 197.0169. the residential improvement.
197.292 Construction.—This chapter does (b) "Catastrophic event refund" means the
not: product arrived at by multiplying the damage
(1) Prohibit the collection of personal property differential by the amount of timely paid taxes that
taxes that become a lien against tax-deferred were initially levied in the year in which the
property; catastrophic event occurred.
(2) Defer payment of special assessments to (c) "Damage differential" means the product
benefited property other than those specifically arrived at by multiplying the percent change in value
allowed to be deferred; or by a ratio, the numerator of which is the number of
(3) Affect any provision of any mortgage or days the residential improvement was rendered
other instrument relating to property requiring a uninhabitable in the year in which the catastrophic
person to pay ad valorem taxes or non-ad valorem event occurred, and the denominator of which is 365.
assessments. (d) "Percent change in value" means the
History.—s. 10,ch.77-301;s. 152,ch.85-342;s.6,ch.89 difference between a residential parcel's just value as
328;s.23,ch.2011-151. of January 1 of the year in which the catastrophic
Note.—Former s. 197.0172. event occurred and its postcatastrophic event just
value expressed as a percentage of the parcel's just
197.301 Penalties.— value as of January 1 of the year in which the
(1) The following penalties shall be imposed on catastrophic event occurred.
any person who willfully files incorrect information (e) "Postcatastrophic event just value" means
for a tax deferral: the just value of the residential parcel on January 1 of
(a) The person shall pay the total amount of the year in which a catastrophic event occurred,
deferred taxes and non-ad valorem assessments reduced to reflect the just value of the residential
subject to collection pursuant to the uniform method parcel after the catastrophic event that rendered the
of collection set forth in s. 197.3632, and interest, residential improvement thereon uninhabitable and
which amount shall immediately become due. before any subsequent repairs. For purposes of this
(b) The person shall be disqualified from filing paragraph, a residential improvement that is
a tax deferral application for the next 3 years. uninhabitable has no value attached to it. The
(c) The person shall pay a penalty of 25 percent catastrophic event refund is determined only for
of the total amount of deferred taxes,non-ad valorem purposes of calculating tax refunds for the year or
assessments subject to collection pursuant to the years in which the residential improvement is
uniform method of collection set forth ins. 197.3632, uninhabitable as a result of the catastrophic event and
and interest. does not determine a parcel's just value as of January
(2) Any person against whom the penalties 1 each year.
prescribed in this section have been imposed may (f) "Residential improvement" means real
appeal the penalties imposed to the value adjustment estate used and owned as a homestead as defined in
board within 30 days after the penalties are imposed. s. 196.012(13) or nonhomestead residential property
History.—s. 11,ch. 77-301;s. 153,ch. 85-342; s. 162,ch. as defined in s. 193.1554(1). A residential
91-112;s.24,ch.2011-151.
Note.—Former s. 197.0173. improvement does not include a structure that is not
essential to the use and occupancy of the residential
'197.319 Refund of taxes for residential dwelling or house, including, but not limited to, a
improvements rendered uninhabitable by a detached utility building, detached carport, detached
catastrophic event.— garage,bulkhead, fence, or swimming pool,and does
not include land.
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(g) "Uninhabitable" means the loss of use and (e) If the property appraiser determines that the
occupancy of a residential improvement for the applicant is entitled to a refund, the property
purpose for which it was constructed, as evidenced appraiser must issue an official written statement to
by documentation, including, but not limited to, the tax collector within 30 days after the
utility bills, insurance information, contractors' determination,but no later than by April 1 of the year
statements, building permit applications, or building following the date on which the catastrophic event
inspection certificates of occupancy. occurred, that provides:
(2) If a residential improvement is rendered 1. The just value of the residential improvement
uninhabitable for at least 30 days due to a as determined by the property appraiser on January 1
catastrophic event, taxes originally levied and paid of the year in which the catastrophic event for which
for the year in which the catastrophic event occurred the applicant is claiming a refund occurred.
may be refunded in the following manner: 2. The number of days during the calendar year
(a) The property owner must file an application during which the residential improvement was
for refund with the property appraiser: uninhabitable.
1. If the residential improvement is restored to 3. The postcatastrophic event just value of the
a habitable condition before December 1 of the year residential parcel as determined by the property
in which the catastrophic event occurred, no sooner appraiser.
than 30 days after the residential improvement that 4. The percent change in value applicable to the
was rendered uninhabitable has been restored to a residential parcel.
habitable condition; or (3) Upon receipt of the written statement from
2. No later than March 1 of the year the property appraiser, the tax collector shall
immediately following the catastrophic event. calculate the damage differential pursuant to this
The application for refund must be made on a section and process a refund in an amount equal to
form prescribed by the department and furnished by the catastrophic event refund.
the property appraiser. The property appraiser may (4) Any person who is qualified to have his or
request supporting documentation be submitted her property taxes refunded under subsection (2) but
along with the application, including,but not limited fails to file an application by March 1 of the year
to, utility bills, insurance information, contractors' immediately following the year in which the
statements, building permit applications, or building catastrophic event occurred may file an application
inspection certificates of occupancy, for purposes of for refund under this subsection and may file a
determining conditions of uninhabitability and petition with the value adjustment board,pursuant to
subsequent habitability following any repairs. s. 194.011(3), requesting that a refund under this
(b) The application for refund must identify the subsection be granted. Such petition may be filed at
residential parcel upon which the residential any time during the taxable year on or before the 25th
improvement was rendered uninhabitable by a day following the mailing of the notice of proposed
catastrophic event,the date on which the catastrophic property taxes and non-ad valorem assessments by
event occurred, and the number of days the the property appraiser as provided in s. 194.011(1).
residential improvement was uninhabitable during Upon reviewing the petition,if the person is qualified
the calendar year in which the catastrophic event to receive the refund under this subsection and
occurred. demonstrates particular extenuating circumstances
(c) The application for refund must be verified determined by the property appraiser or the value
under oath and is subject to penalty of perjury. adjustment board to warrant granting a late
(d) Upon receipt of an application for refund, application for refund, the property appraiser or the
the property appraiser must investigate the statements value adjustment board may grant a refund.
contained in the application to determine if the (5) By September 1 of each year, the tax
applicant is entitled to a refund of taxes. If the collector shall notify:
property appraiser determines that the applicant is not (a) The department of the total reduction in
entitled to a refund, the applicant may file a petition taxes for all properties that qualified for a refund
with the value adjustment board, pursuant to s. pursuant to this section for the year.
194.011(3), requesting that the refund be granted. (b) The governing board of each affected local
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government of the reduction in such local assessments for each parcel owner.
government's taxes that occurred pursuant to this (b) For parcels meeting the requirements of this
section. subsection, a parcel owner is not required to remit a
(6) This section does not affect the payment, the property appraiser may not issue a
requirements of s. 197.333. notice of proposed property taxes pursuant to s.
History.—s. 14,ch.2022-97. 200.069, and the tax collector may not issue a tax
1 Note.—
A. Section 15, ch. 2022 97, provides that "[s]ection notice pursuant to s. 197.322. In lieu of the notice of
197.319,Florida Statutes,as created by this act, first applies to proposed property taxes, the property appraiser must
the 2023 ad valorem tax roll." notify the taxpayer that all taxes and non-ad valorem
B. Section 53,ch.2022-97,provides that: assessments have been abated for the year in which
"(1) The Department of Revenue is authorized, and all the property was destroyed. If a parcel owner files a
conditions are deemed met,to adopt emergency rules pursuant
to s. 120.54(4),Florida Statutes,to implement the amendments petition to the value adjustment board concerning the
made by this act to s. 212.08; the creation by this act of ss. value of the parcel for the year of the destruction,the
197.319, 197.3195, and 220.1915, Florida Statutes; and the value adjustment board must dismiss the petition.
creation by this act of the temporary tax exemptions for (3) For purposes of determining the assessed
ENERGY STAR appliances, children's books, children's value under s. 193.155(8) of a new homestead
diapers, baby and toddler clothing and shoes, and impact- established by an owner of a parcel within the
resistant windows, doors, and garage doors. Notwithstanding established by an owner of a parcel within the
any other provision of law, emergency rules adopted pursuant destroyed residential improvement,the just value and
to this subsection are effective for 6 months after adoption and assessed value of the destroyed parcel on the January
may be renewed during the pendency of procedures to adopt 1 of the year preceding the year of the destruction
permanent rules addressing the subject of the emergency rules. must be used.
"(2) This section shall take effect upon this act becoming (4) Tax payments received by the tax collector
a law and expires July 1,2025."
for taxes and non-ad valorem assessments levied in
the year of destruction on parcels meeting the
'197.3195 Abatement of ad valorem taxes
and non-ad valorem assessments following requirements of subsection (2) are eligible for a
refund upon application made to the tax collector.For
destruction caused by a sudden and unforeseen
collapse.— purposes of this subsection, the parcel owner or the
(1) As used in this section,the term"residential parcel owner's legal representative may apply for a
improvement" means a multistory residential refund.
building that consists of at least 50 dwelling units. (5) Section 197.319 does not apply to any
(2) Each parcel owned and assessed as parcel for which an abatement of taxes and non-ad
valorem assessments is provided to a parcel owner
homestead property under s. 193.155 or as
nonhomestead residential property under s. 193.1554 pursuant to this section.
which is within a residential improvement that is (6) This section is repealed December 31,2023,
destroyed due to a sudden and unforeseen collapse of unless reviewed and saved from repeal through
the residential improvement or due to the subsequent reenactment by the Legislature.
demolition of the residential improvement after such History.—s. 16,ch.2022-97.
1 Note.—
collapse is eligible for an abatement of all taxes and A. Section 17, ch. 2022-97, provides that "[s]ection
non-ad valorem assessments for the year in which the 197.3195, Florida Statutes, as created by this act, applies
retroactively to January 1, 2021. This section shall take effect
destruction occurred if the property appraiser
determines that the condition of the residential upon this act becoming a law."
improvement on the January 1 immediately B. Section 53,ch.2022-97,provides that:
"(1) The Department of Revenue is authorized, and all
preceding the collapse was such that the residential conditions are deemed met,to adopt emergency rules pursuant
improvement had no value due to a latent defect of to s. 120.54(4),Florida Statutes,to implement the amendments
made by this act to s. 212.08; the creation by this act of ss.
the property not readily discernible by inspection.
(a) The property appraiser shall provide to the 197.319, 197.3195, and 220.1915, Florida Statutes; and the
creation by this act of the temporary tax exemptions for
tax collector an official written statement that
ENERGY STAR appliances, children's books, children's
provides the information necessary for the tax diapers, baby and toddler clothing and shoes, and impact-
collector to abate the taxes and non-ad valorem resistant windows, doors, and garage doors. Notwithstanding
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any other provision of law, emergency rules adopted pursuant
to this subsection are effective for 6 months after adoption and
may be renewed during the pendency of procedures to adopt
permanent rules addressing the subject of the emergency rules.
"(2) This section shall take effect upon this act becoming
a law and expires July 1,2025."
197.323 Extension of roll during adjustment
board hearings.—
(1) Notwithstanding the provisions of s.
193.122, the board of county commissioners may,
upon request by the tax collector and by majority
vote,order the roll to be extended prior to completion
of value adjustment board hearings, if completion
thereof would otherwise be the only cause for a delay
in the issuance of tax notices beyond November 1.
For any parcel for which tax liability is subsequently
altered as a result of board action, the tax collector
shall resolve the matter by following the same
procedures used for correction of errors. However,
approval by the department is not required for refund
of overpayment made pursuant to this section.
(2) A tax certificate or warrant shall not be
issued under s. 197.413 or s. 197.432 with respect to
delinquent taxes on real or personal property for the
current year if a petition currently filed with respect
to such property has not received final action by the
value adjustment board.
History.—s. 156,ch.85-342;s. 163,ch.91-112.
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FLORIDA STATUTES deliver to the tax collector a certificate setting forth
the payment in detail,as shown by the receipt of the
CHAPTER 200 DETERMINATION OF county depository.
MILLAGE (4) The county commissioners and school
(EXCERPT) board shall file written statements with the property
appraiser setting forth the boundary of each special
200.011 Duty of county commissioners and school district and the district or territory in which
school board in setting rate of other special taxes are to be assessed, and the
taxation. property appraiser shall, upon receipt of such
200.069 Notice of proposed property taxes statements and orders from the board of county
and non-ad valorem assessments. commissioners and school board setting forth the
rate of taxation to be levied on the real and personal
200.011 Duty of county commissioners and property therein, proceed to assess such property
school board in setting rate of taxation.— and enter the taxes thereon in the assessment rolls
(1) The county commissioners shall to be provided for that purpose.
determine the amount to be raised for all county (5) The property appraiser shall designate and
purposes, except for county school purposes, and separately identify by certificate to the tax collector
shall enter upon their minutes the rates to be levied the rate of taxation to be levied for the use of the
for each fund respectively, together with the rates county and school board and the total rate of
certified to be levied by the board of county taxation for all other taxing authorities in the
commissioners for use of the county, special taxing county.
district, board, agency, or other taxing unit within (6) The board of county commissioners shall
the county for which the board of county certify to the property appraiser and tax collector
commissioners is required by law to levy taxes. the millage rates to be levied for the use of the
(2) The county commissioners shall ascertain county and special taxing districts, boards, and
the aggregate rate necessary to cover all such taxes authorities and all other taxing units within the
and certify the same to the property appraiser county for which the board of county
within 30 days after the adjournment of the value commissioners is required by law to levy taxes.The
adjustment board. The property appraiser shall district school board, each municipality, and the
carry out the full amount of taxes for all county governing board or governing authority of each
purposes, except for school purposes, under one special taxing district or other taxing unit within the
heading in the assessment roll to be provided for county the taxes of which are assessed on the tax
that purpose, and the county commissioners shall roll prepared by the property appraiser, but for
notify the clerk and auditor and tax collector of the which the board of county commissioners is not
county of the amounts to be apportioned to the required by law to levy taxes, shall certify to the
different accounts out of the total taxes levied for property appraiser and tax collector the millage rate
all purposes. set by such board, municipality, authority, special
(3) The county depository, in issuing receipts taxing district, or taxing unit. The certifications
to the tax collector, shall state in each of his or her required by this subsection shall be made within 30
receipts, which shall be in duplicate, the amount days after the value adjustment board adjourns.
deposited to each fund out of the deposits made History.—s. 2,ch.4885, 1901;GS 532;s. 30,ch. 5596,
1907;RGS 731;CGL 937; s.6,ch.20722, 1941;s. 1,ch.67-
with it by the tax collector. When any such receipts 227; s. 1, ch. 67-512; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s.
shall be given to the tax collector by the county 36,ch.71-355;s. 18,ch.76-133;s. 1,ch.77-102;s. 1,ch.77-
depository, the tax collector shall immediately file 248;s.90,ch.79-400;s.71,ch.82-226;s. 164,ch.91-112;s.
one of the same with the clerk and auditor of the 1048,ch.95-147.
county, who shall credit the same to the tax Note.—Former s. 193.31.
collector with the amount thereof and make out and
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200.069 Notice of proposed property taxes The taxing authorities which levy property
and non-ad valorem assessments.—Pursuant to s. taxes against your property will soon hold PUBLIC
200.065(2)(b), the property appraiser, in the name HEARINGS to adopt budgets and tax rates for the
of the taxing authorities and local governing boards next year.
levying non-ad valorem assessments within his or The purpose of these PUBLIC HEARINGS is
her jurisdiction and at the expense of the county, to receive opinions from the general public and to
shall prepare and deliver by first-class mail to each answer questions on the proposed tax change and
taxpayer to be listed on the current year's budget PRIOR TO TAKING FINAL ACTION.
assessment roll a notice of proposed property taxes, Each taxing authority may AMEND OR
which notice shall contain the elements and use the ALTER its proposals at the hearing.
format provided in the following form. (2)(a) The notice shall include a brief legal
Notwithstanding the provisions of s. 195.022, no description of the property, the name and mailing
county officer shall use a form other than that address of the owner of record, and the tax
provided herein. The Department of Revenue may information applicable to the specific parcel in
adjust the spacing and placement on the form of the question. The information shall be in columnar
elements listed in this section as it considers form. There shall be seven column headings which
necessary based on changes in conditions shall read: "Taxing Authority," "Your Property
necessitated by various taxing authorities. If the Taxes Last Year,""Last Year's Adjusted Tax Rate
elements are in the order listed, the placement of (Millage)," "Your Taxes This Year IF NO Budget
the listed columns may be varied at the discretion Change Is Adopted," "Tax Rate This Year IF
and expense of the property appraiser, and the PROPOSED Budget Is Adopted(Millage),""Your
property appraiser may use printing technology and Taxes This Year IF PROPOSED Budget Change Is
devices to complete the form, the spacing, and the Adopted," and "A Public Hearing on the Proposed
placement of the information in the columns. In Taxes and Budget Will Be Held:."
addition, the property appraiser may not include in (b) As used in this section, the term "last
the mailing of the notice of ad valorem taxes and year's adjusted tax rate"means the rolled-back rate
non-ad valorem assessments additional information calculated pursuant to s. 200.065(1).
or items unless such information or items explain a (3) There shall be under each column heading
component of the notice or provide information an entry for the county; the school district levy
directly related to the assessment and taxation of required pursuant to s. 1011.60(6); other operating
the property.A county officer may use a form other school levies;the municipality or municipal service
than that provided by the department for purposes taxing unit or units in which the parcel lies, if any;
of this part, but only if his or her office pays the the water management district levying pursuant to
related expenses and he or she obtains prior written s. 373.503; the independent special districts in
permission from the executive director of the which the parcel lies,if any; and for all voted levies
department; however, a county officer may not use for debt service applicable to the parcel, if any.
a form the substantive content of which is at (4) For each entry listed in subsection (3),
variance with the form prescribed by the there shall appear on the notice the following:
department. The county officer may continue to use (a) In the first column, a brief, commonly
such an approved form until the law that specifies used name for the taxing authority or its governing
the form is amended or repealed or until the officer body. The entry in the first column for the levy
receives written disapproval from the executive required pursuant to s. 1011.60(6) shall be "By
director. State Law." The entry for other operating school
(1) The first page of the notice shall read: district levies shall be "By Local Board." Both
school levy entries shall be indented and preceded
NOTICE OF PROPOSED PROPERTY TAXES by the notation "Public Schools:". For each voted
DO NOT PAY—THIS IS NOT A BILL
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levy for debt service, the entry shall be "Voter the assessment reduction or exemption and tax
Approved Debt Payments." levies to which they apply.
(b) In the second column,the gross amount of (b) The reverse side of the second page shall
ad valorem taxes levied against the parcel in the contain definitions and explanations for the values
previous year. If the parcel did not exist in the included on the front side.
previous year, the second column shall be blank. (7) The following statement shall appear after
(c) In the third column, last year's adjusted the values listed on the front of the second page:
tax rate or, in the case of voted levies for debt
service, the tax rate previously authorized by If you feel that the market value of your
referendum. property is inaccurate or does not reflect fair market
(d) In the fourth column, the gross amount of value, or if you are entitled to an exemption or
ad valorem taxes which will apply to the parcel in classification that is not reflected above, contact
the current year if each taxing authority levies last your county property appraiser at ...(phone
year's adjusted tax rate or, in the case of voted number)... or ...(location)....
levies for debt service, the amount previously If the property appraiser's office is unable to
authorized by referendum. resolve the matter as to market value,classification,
(e) In the fifth column, the tax rate that each or an exemption, you may file a petition for
taxing authority must levy against the parcel to fund adjustment with the Value Adjustment Board.
the proposed budget or, in the case of voted levies Petition forms are available from the county
for debt service, the tax rate previously authorized property appraiser and must be filed ON OR
by referendum. BEFORE ...(date)....
(f) In the sixth column, the gross amount of (8) The reverse side of the first page of the
ad valorem taxes that must be levied in the current form shall read:
year if the proposed budget is adopted. EXPLANATION
(g) In the seventh column, the date, the time,
and a brief description of the location of the public
hearing required pursuant to s. 200.065(2)(c). *COLUMN 1—"YOUR PROPERTY TAXES
(5) Following the entries for each taxing LAST YEAR"
authority, a final entry shall show: in the first This column shows the taxes that applied last year
column, the words "Total Property Taxes:" and in to your property. These amounts were based on
the second, fourth, and sixth columns, the sum of budgets adopted last year and your property's
the entries for each of the individual taxing previous taxable value.
authorities. The second, fourth, and sixth columns *COLUMN 2—"YOUR TAXES IF NO BUDGET
shall, immediately below said entries, be labeled CHANGE IS ADOPTED"
Column 1, Column 2, and Column 3, respectively. This column shows what your taxes will be this
Below these labels shall appear, in boldfaced type, year IF EACH TAXING AUTHORITY DOES
the statement: SEE REVERSE SIDE FOR NOT CHANGE ITS PROPERTY TAX LEVY.
EXPLANATION. These amounts are based on last year's budgets and
(6)(a) The second page of the notice shall your current assessment.
state the parcel's market value and for each taxing *COLUMN 3—"YOUR TAXES IF PROPOSED
authority that levies an ad valorem tax against the BUDGET CHANGE IS ADOPTED"
parcel: This column shows what your taxes will be this
1. The assessed value, value of exemptions, year under the BUDGET ACTUALLY
and taxable value for the previous year and the PROPOSED by each local taxing authority. The
current year. proposal is NOT final and may be amended at the
2. Each assessment reduction and exemption public hearings shown on the front side of this
applicable to the property, including the value of notice. The difference between columns 2 and 3 is
the tax change proposed by each local taxing
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authority and is NOT the result of higher department shall provide a format for the form of
assessments. the notice of proposed or adopted non-ad valorem
assessments which meets the following minimum
*Note: Amounts shown on this form do NOT requirements:
reflect early payment discounts you may have 1. There must be subheading for columns
received or may be eligible to receive. (Discounts listing the levying local governing board, with
are a maximum of 4 percent of the amounts shown corresponding assessment rates expressed in
on this form.) dollars and cents per unit of assessment, and the
(9) The bottom portion of the notice shall associated assessment amount.
further read in bold, conspicuous print: 2. The purpose of each assessment must also
be listed in the column listing the levying local
"Your final tax bill may contain non-ad governing board if the purpose is not clearly
valorem assessments which may not be indicated by the name of the board.
reflected on this notice such as assessments 3. Each non-ad valorem assessment for each
for roads, fire, garbage, lighting, drainage, levying local governing board must be listed
water, sewer, or other governmental separately.
services and facilities which may be levied 4. If a county has too many municipal service
by your county,city,or any special district." benefit units or assessments to be listed separately,
(10)(a) If requested by the local governing it shall combine them by function.
board levying non-ad valorem assessments and 5. A brief statement outlining the
agreed to by the property appraiser, the notice responsibility of the tax collector and each levying
specified in this section may contain a notice of local governing board as to any non-ad valorem
proposed or adopted non-ad valorem assessments. assessment must be provided on the form,
If so agreed, the notice shall be titled: accompanied by directions as to which office to
NOTICE OF PROPOSED PROPERTY TAXES contact for particular questions or problems.
AND PROPOSED OR ADOPTED (b) If the notice includes all adopted non-ad
NON-AD VALOREM ASSESSMENTS valorem assessments, the provisions contained in
DO NOT PAY—THIS IS NOT A BILL 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;
There must be a clear partition between the notice s.212,ch. 85-342;s. 12,ch.90-343;ss. 137, 167,ch.91-
of proposed property taxes and the notice of 112;s. 2,ch.92-163;s. 17,ch. 93-132;s. 53,ch.94-232;s.
proposed or adopted non-ad valorem assessments. 67,ch.94-353;s. 1482,ch. 95-147;s.26,ch.97-255;s.4,
The partition must be a bold, horizontal line ch.98-167;s.4,ch.2001-137;s.7,ch.2002-18;s.912,ch.
approximately 1/8-inch thick. By rule, the 2002-387;s. 1,ch.2009-165;s. 30,ch.2010-5;s. 13,ch.
2020-10.
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FLORIDA ADMINISTRATIVE CODE Amended 11-10-77,Formerly 12D-5.02,Repealed 9-19-17.
CHAPTER 12D-5
AGRICULTURAL AND OUTDOOR 12D-5.003 Dwellings on Agriculturally
RECREATIONAL OR PARK LANDS Classified Land.
The property appraiser shall not deny agricultural
12D-5.001 Agricultural Classification, classification solely because of the maintenance of
Definitions a dwelling on a part of the lands used for
12D-5.002 Purchase Price Paid as a Factor in agricultural purposes, nor shall the agricultural
Determining Agricultural classification disqualify the land for homestead
Classification (Repealed) exemption. So long as the dwelling is an integral
12D-5.003 Dwellings on Agriculturally part of the entire agricultural operation, the land it
Classified Land occupies shall be considered agricultural in nature.
12D-5.004 Applicability of Other Factors to However, such dwellings and other improvements
Classification of Agricultural Lands on the land shall be assessed under Section
12D-5.005 Outdoor Recreational or Park Lands 193.011, F.S., at their just value and added to the
12D-5.010 Definitions agriculturally assessed value of the land.
12D-5.011 Assessment of Oil, Mineral and Other Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Subsurface Rights Implemented 193.461 FS. History—New 10-12-76, Formerly
12D-5.012 Liens on Subsurface Rights 12D-5.03.
12D-5.014 Conservation Easement, 12D-5.004 Applicability of Other Factors to
Environmentally Endangered or Classification of Agricultural Lands.
Outdoor Recreational or Park (1) Other factors enumerated by the court in
Property Assessed Under Section Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971),
193.501, F.S. which the property appraiser may consider, but to
12D-5.001 Agricultural Classification, which he is not limited, are:
Definitions. (a)Opinions of appropriate experts in the fields;
(1) For the purposes of Section 193.461, F.S., (b)Business or occupation of owner; (Note that
agricultural purposes does not include the this cannot be considered over and above, or to the
wholesaling, retailing or processing of farm exclusion of, the actual use of the property.) (See
products, such as by a canning factory. AGO 70-123.)
(2) Good faith commercial agricultural use of (c) The nature of the terrain of the property;
property is defined as the pursuit of an agricultural (d) Economic merchantability of the
activity for a reasonable profit or at least upon a agricultural product; and
reasonable expectation of meeting investment cost (e) The reasonably attainable economic
and realizing a reasonable profit. The profit or salability of the product within a reasonable future
reasonable expectation thereof must be viewed time for the particular agricultural product.
from the standpoint of the fee owner and measured (2) Other factors that are recommended to be
in light of his investment. considered are:
Rulemaking Authority 195.027(1), 213.06(1) FS. Law (a) Zoning (other then Section 193.461, F.S.),
Implemented 193.461 FS. History—New 10-12-76, Formerly applicable to the land;
12D-5.01. (b) General character of the neighborhood;
(c)Use of adjacent properties;
12D-5.002 Purchase Price Paid as a Factor in (d) Proximity of subject properties to a
Determining Agricultural Classification. metropolitan area and services;
Rulemaking Authority 195.027(1), 213.06(1) FS. Law (e) Principal domicile of the owner and family;
Implemented 193.461, 195.032 FS. History—New 10-12-76, (f) Date of acquisition;
(g) Agricultural experience of the person
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conducting agricultural operations; treatment assessment is made; however,
(h) Participation in governmental or private recognition of the restriction and length of any
agricultural programs or activities; covenant extending less than 10 years shall be made
(i)Amount of harvest for each crop; in assessing the just value of the land under Section
(j) Gross sales from the agricultural operation; 193.011, F.S.
(k)Months of hired labor; and Rulemaking Authority 195.027(1), 213.06(1) FS. Law
(1) Inventory of buildings and machinery and Implemented 193.011, 193.501 FS. History New 10-12-76,
Amended 11-10-77,Formerly 12D-5.05,Amended 12-31-98.
the condition of the same.
(3) A minimum acreage cannot be required for 12D-5.010 Definitions.
agricultural assessment in determining whether the Unless otherwise stated or unless otherwise clearly
use of the land for agricultural purposes is bona indicated by the context in which a particular term
fide. is used, all terms used in this chapter shall have the
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 193.461, 213.05 FS. History—New 10-12-76, same meanings as are attributed to them in the
Amended 11-10-77,Formerly 12D-5.04,Amended 11-1-12. current Florida Statutes. In this connection,
reference is made to the definitions in Sections
12D-5.005 Outdoor Recreational or Park 192.001, 211.01 and 211.30, F.S.
Lands. Rulemaking Authority 195.027(1), 213.06(1) FS. Law
The recreational use must be non-commercial. The Implemented 192.001, 193.461, 193.481, 211.01, 211.30 FS.
term "non-commercial" would not prohibit the
History—New 2-10-82,Formerly 12D-5.10.
imposition of a fee or charge to use the recreational 12D-5.011 Assessment of Oil, Mineral and
or park facility so long as the fee or charge is Other Subsurface Rights.
calculated solely to defray the reasonable expenses (1) All oil, mineral, gas, and other subsurface
of maintaining the land for recreational or park rights in and to real property,which have been sold
purposes. Since public access is necessarily a or otherwise transferred by the owner of the real
prerequisite to classification and tax treatment property, or retained or acquired through
under Section 193.501, F.S., and Article VII, reservation or otherwise, shall be appraised and
Section 4, Florida Constitution, the Trustees of the taxed separately from the fee or other interest in the
Internal Improvement Trust Fund or the governing fee. This tax is against those who benefit from the
board of a county or delegated municipality, as the possession of the subsurface rights. When such
case may be, in their discretion need not accept an subsurface rights are leased,the tax burden falls on
instrument conveying development rights or the lessee, not on the lessor who owns the rights
establishing a covenant under the statute. In all outright in perpetuity.
cases, the tax treatment provided by Section (a) When the subsurface rights in land have
193.501, F.S., shall continue only so long as the been transferred by the fee owner, or retained or
lands are actually used for outdoor recreational or acquired by other than the surface owner, it is the
park purposes. Since all property is assessed as of duty of the property appraiser to use reasonable
its status on January 1 of the tax year, if the means to determine the name of the record title
instrument conveying the development rights or owner from the public records of the county.
establishing the covenant is not accepted by the (b)When subsurface rights have been separated
appropriately authorized body on or before January from the fee, the property appraiser shall make a
1 of the tax year, then special treatment under separate entry on the assessment roll indicating the
Section 193.501, F.S., would not be available for assessment of the subsurface rights which have
that tax year. When special treatment under the been separated from the fee.The property appraiser
statute is to be granted because of a covenant, such may describe and enter these subsurface rights on
special treatment shall be granted only if the the roll in the same manner in which they were
covenant extends for a period of ten or more years conveyed. This entry shall immediately follow, in
from January 1 of each year for which such special
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the same section, township, and range, the entry be permitted,the property appraiser shall reduce the
listing the record title owner of the surface fee assessment of such subsurface rights in accordance
insofar as is practicable. with existing circumstances. However, as long as
(2)At the request of a real property owner who such interests remain, they shall continue to be
also owns the oil, mineral, and other subsurface separately assessed.
rights to the same property, the property appraiser (5) Insofar as they may be applied, statutes and
shall assess the subsurface rights separately from regulations not conflicting with the provisions of
the remainder of the real estate. Such request shall this chapter pertaining to the assessment and
be filed with the property appraiser on or before collection of ad valorem taxes on real property,
April 1.Failure to do so relieves the appraiser of the shall apply to the separate assessment and taxation
duty to assess subsurface rights separately from the of subsurface rights.
remainder of the real estate owned by the owner of Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Such subsurface rights. Implemented 193.052, 193.062, 193.114(2), 193.481 FS.
(3) All subsurface rights are to be assessed on History—New 2-10-82,Formerly 12D-5.11.
the basis of just value. The combined value of the 12D-5.012 Liens on Subsurface Rights.
subsurface rights, the undisposed subsurface
interests, and the remaining surface interests shall (1) Tax certificates and tax liens may be
not exceed the full just value of the fee title of the acquired, purchased, transferred and enforced, and
land inclusive of such subsurface rights. tax deeds issued encumbering subsurface rights as
(a)Any fractional subsurface interest in a parcel they are on real property. Except that in the case of
must be assessed against the entire parcel, not a tax lien on leased subsurface rights where mineral
against a fraction of the parcel. For example, a one- rights are leased or otherwise transferred for a term
fourth interest in the subsurface rights on 40 acres of years, the lien shall be a personal liability of the
is assessed as a fractional interest on the entire 40 lessee and shall be a lien against all property of the
acres, not as an interest on 10 acres. lessee.
(b) Just value, or fair market value, of (2) The owner of subsurface rights shall, by
subsurface rights may be determined by recording with the clerk of the circuit court his
comparable sales. In determining the value of such name, address and the legal description of the
subsurface rights,the property appraiser may apply property in which he has a subsurface interest, be
the methods provided by law, including entitled to notification, by registered mail with
consideration of the amounts paid for mineral, oil, return receipt requested, of:
and other subsurface rights in the area as reflected (a)Non-payment of taxes by the surface owner,
by the public records. or the sale of tax certificates affecting the surface;
(c) The cost approach to value may be used to (b)Or applications for a tax deed for the surface
determine the assessed value of a mineral or interest;
subsurface right. Where comparable sales or (c) Or any foreclosure proceedings thereon.
(3) No tax deed nor foreclosure proceedings
market information is unavailable, and the lease
transaction is reasonably contemporary, arm's shall affect the subsurface owner's interest if he has
length, and the contract rent appears to reflect filed with the clerk of the circuit court and such
market value, the property appraiser may consider notice as described above is not given.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
the total value of the contract and discount it to Implemented 193.481, 211.18 FS. History New 2-10-82,
present value as a means of determining just value. Formerly 12D-5.12.
(4) At such time as all mineral assets shall be
deemed depleted under present technology or upon 12D-5.014 Conservation Easement,
a final decree by a court or action or ruling by a Environmentally Endangered or Outdoor
quasi-judicial body of competent jurisdiction Recreational or Park Property Assessed Under
ordering that no further extraction of minerals will Section 193.501,F.S.
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(1)To apply for the assessment of lands subject
to a conservation easement, environmentally
endangered lands, or lands used for outdoor
recreational or park purposes when land
development rights have been conveyed or
conservation restrictions have been covenanted, a
property owner must submit an original application
to the property appraiser by March 1, as outlined in
Section 193.501, F.S.
(2)The Department prescribes Form DR-482C,
Land Used for Conservation, Assessment
Application, and incorporated by reference in Rule
12D-16.002, F.A.C., for property owners to apply
for the assessment in Section 193.501, F.S.
(3) The Department prescribes Form DR-
482CR, Land Used for Conservation, Assessment
Reapplication, incorporated by reference in Rule
12D-16.002,F.A.C.,for property owners to reapply
for the assessment after the first year a property is
assessed under Section 193.501, F.S., when the
property owner and use have not changed. The
property owner must complete and return the
reapplication to the property appraiser by March 1.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 193.501, 213.05 FS.History—New 11-1-12.
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FLORIDA ADMINISTRATIVE CODE considered the same as the owner of the land for
CHAPTER 12D-6 purposes of this rule chapter if all of the owners of
MOBILE HOMES, PREFABRICATED OR the mobile home are also owners of the land, either
MODULAR HOUSING UNITS, POLLUTION jointly or as tenants in common. This definition
CONTROL DEVICES,AND FEE TIME- shall apply even though other persons,either jointly
SHARE DEVELOPMENTS or as tenants in common, also own the land but do
not own the mobile home. The owners of the realty
12D-6.001 Mobile Homes and Prefabricated or must be able, if they convey the realty, to also
Modular Housing Units Defined convey the mobile home. In this event reference
12D-6.002 Assessment of Mobile Homes shall be made to the proportions of interests in the
12D-6.003 Recreational Vehicle Type Units; land and in the mobile home so owned.
Determination of Permanently Affixed (a) Ownership of the land may be through a
12D-6.004 Prefabricated or Modular Housing "cooperative," which is that form of ownership of
Units — Realty or Tangible Personal real property wherein legal title is vested in a
Property corporation or other entity and the beneficial use is
12D-6.005 Pollution Control Devices evidenced by an ownership interest in the
12D-6.006 Fee Time-Share Real Property cooperative association and a lease or other
muniment of title or possession granted by the
12D-6.001 Mobile Homes and Prefabricated cooperative association as the owner of all the
or Modular Housing Units Defined. cooperative property.
(1)Mobile homes are vehicles which satisfy the (b) Ownership of the land may also be in the
following: form of an interest in a trust conferring legal or
(a) Manufactured upon a chassis or under equitable title together with a present possessory
carriage as an integral part thereof; and right on the holder.
(b)Without independent motive power; and (c) Where a mobile home is owned by a
(c) Designed and equipped to provide living corporation,the owner of the mobile home shall not
and sleeping facilities for use as a home,residence, be considered the same as the owner of the land
or apartment; or designed for operation over streets unless the corporation also owns the land as
and highways. provided in this rule section.
(d)The definition of"mobile home"shall be as (5) The owner of the mobile home shall not be
defined under Sections 320.01(2) and 723.003(3), considered an owner of the land if his name does
F.S. (1989)and under paragraph 12A-1.007(11)(a), not appear on an instrument of title to the land.
F.A.C. Rulemaking Authority 195.027(1), 213.06(1) FS. Law
(2) A prefabricated or modular housing unit or Implemented 192.001, 192.011, 193.075, 196.031, 320.01(2),
portion thereof, is a structure not manufactured 320.015, 320.08(11), 320.0815 FS. History New 10-12-76,
upon an integral chassis or under carriage for travel Amended 11-10-77,Formerly 12D 6.01,Amended 2-17-93.
over the highways, even though transported over
the highways as a complete structure or portion 12D-6.002 Assessment of Mobile Homes.
thereof, to a site for erection or use. (1)This rule subsection shall apply if the owner
(3) "Permanently affixed." A mobile home of the mobile home is also the owner of the land on
shall be considered "permanently affixed" if it is which the mobile home is permanently affixed and
tied down and connected to the normal and usual the mobile home has a current sticker affixed,
utilities,and if the owner of the mobile home is also regardless of the series.
the owner of the land to which it is affixed. (a) The property appraiser shall assess such
(4) The "owner" of a mobile home shall be mobile home as realty and it shall be taxed as real
property. The property appraiser should get proof
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of title of the mobile home and land. Section (3) Under Section 320.055(2), F.S., a mobile
319.21,F.S., states that no person shall sell a motor home sticker is effective through the 31st day of
vehicle for purposes of the registration and licenses December and is authorized to be renewed during
provisions without delivering a certificate of title to the 31 days prior to expiration on December 31. A
the purchaser. The owner may provide evidence of mobile home sticker renewed during the renewal
affixation on Form DR-402, Declaration of Mobile period is effective from January 1 through
Home as Real Property, to assist the property December 31.
appraiser. However, this information shall not be (4) Where there is no current sticker affixed on
determinative. January 1, the fact that the owner purchases an
(b) The mobile home shall be issued an "RP" "RP" or "MH" sticker after January 1, does not
series sticker as provided in Section 320.0815, F.S. rebut the presumption stated in paragraph (2)(c) of
The owner is required to purchase an "RP" sticker this rule section. However, if in fact the mobile
from the tax collector. home was permanently affixed to realty on January
(c) If the owner purchases an "MH" series 1, the property appraiser could consider this to
sticker, this shall not affect the requirements of rebut the presumption that the mobile home is
paragraph(a) of this rule subsection. tangible personal property, in the exercise of his
(d) This rule subsection shall apply to judgment considering the factors stated within
permanently affixed mobile homes and Section 193.075(1), F.S. Such a mobile home
appurtenances which are held for display by a would be required to be taxed as real property and
licensed mobile home dealer or a licensed mobile required to purchase an "RP" series sticker, as
home manufacturer. Any item of tangible personal outlined in subsection (1) of this rule section.
property or any improvement to real property (5) The statutory presumption that a mobile
which is appurtenant to a mobile home and which home without a current sticker or tag is tangible
is not held strictly for resale is subject to ad valorem personal property may be rebutted only by facts in
tax. The mobile home and appurtenances are existence at the January 1 assessment date. Such
considered tangible personal property and facts shall be limited to the following factors:
inventory not subject to the property tax if the (a) The property appraiser's exercise of
following conditions are met: judgment in determining it to be permanently
1. The mobile home and any appurtenance is affixed to realty as of January 1, based on the
being held strictly for resale as tangible personal criteria in Section 193.075(1), F.S., as outlined in
property and is not rented, occupied, or otherwise subsection (4) of this rule section consistent with
used; and the requirement to purchase an"RP" series sticker;
2. The mobile home is not used as a sales office or
by the mobile home dealer or mobile home (b) Documentation of having paid the proper
manufacturer; and license tax and having properly purchased an"MH"
3. The mobile home does not bear an "RP" sticker which was in fact current on the January 1
series sticker. assessment date as provided in subsection (3) of
(2) This rule subsection shall apply to any this rule section.
mobile home which does not have a current license (6) A person having documentation of having
sticker affixed. paid the tangible personal property tax for any year
(a)It shall not be considered to be real property. should seek a refund of license tax from the
(b) It is required to have a current license plate Department of Highway Safety and Motor Vehicles
properly affixed as required by Section 320.08(11) for the same period for which he later purchased an
or(12), 320.0815 or 320.015, F.S. "MH"tag.
(c) Any mobile home without a current license Rulemaking Authority 195.027(1), 213.06(1) FS. Law
sticker properly affixed shall be presumed to be Implemented 192.001, 192.011, 193.075, 320.015, 320.055,
tangible personal property and shall be placed on 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, I-
the tangible personal property tax roll. 2-01.
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the owner of the real property upon which the
12D-6.003 Recreational Vehicle Type Units; recreational vehicle type unit is situated. This
Determination of Permanently Affixed. subsection shall apply regardless of the series under
(1) This rule subsection shall apply to a which the recreational vehicle type unit may be
recreational vehicle type unit described in Section licensed pursuant to Chapter 320, F.S. However, a
320.01(1), F.S., which is tied down, or when the recreational vehicle type unit that is taxed as real
mode of attachment or affixation is such that the property is required to be issued an "RP" series
recreational vehicle type unit cannot be removed sticker as provided in Section 320.0815, F.S.
without material or substantial injury to the (3) A recreational vehicle type unit may be
recreational vehicle type unit. In such case, the considered to be personal property when it does not
recreational vehicle type unit shall be considered have a current license plate properly affixed as
permanently affixed or attached. Except when the provided in Section 320.08(9)or(10)or 320.015 or
mode of attachment or affixation is such that the 320.0815, F.S.
recreational vehicle type unit cannot be removed (4) The removal of the axles and other running
without material or substantial injury to the gear, tow bar and other similar equipment from a
recreational vehicle type unit, the realty, or both, recreational vehicle type unit is not prerequisite to
the intent of the owner is determinative of whether the assessment of recreational vehicle type unit as
the recreational vehicle type unit is permanently a part of the land to which it is permanently affixed,
attached. The intention of the owner to make a annexed, or attached if other physical facts of
permanent affixation of a recreational vehicle type affixation, annexation, or attachment are present.
unit may be determined by either: Rulemaking Authority 195.027(1), 213.06(1) FS. Law
(a) The owner making the application for an Implemented 192.001, 192.011, 193.075, 320.01(1),320.015,
"RP" series license sticker in which the owner of 320.08(11), 320.0815 FS. History—New 10-12-76, Formerly
12D-6.03,Amended 5-13-92.
the recreational vehicle type unit states:
1. That the unit is affixed to the land; and 12D-6.004 Prefabricated or Modular
2. That it is his intention that the unit will Housing Units — Realty or Tangible Personal
remain affixed to the land permanently. Property.
(b) The property appraiser making an Prefabricated or modular housing units or portions
inspection of the recreational vehicle type unit and thereof, as defined, which are permanently affixed
inferring from the facts the intention of the owner to realty, are taxable as real property.
to permanently affix the unit to the land.Facts upon Rulemaking Authority 195.027(1), 213.06(1) FS. Law
which the owner's intention may be based are: Implemented 192.011, 320.015 FS. History—New 10-12-76,
1. The structure and mode of the affixation of Formerly 12D-6.04,Amended 12-31-98.
the unit to realty;
2. The purpose and use for which the affixation 12D-6.005 Pollution Control Devices.
has been made, In accordance with Section 193.621, F.S., the
a. Whether the affixation, annexation or Department of Environmental Protection has
attachment was made in compliance with a building adopted Rule Chapter 62-8, F.A.C., concerning the
code or ordinance which would diminish the assessment of pollution control devices as a
indication of the intent of the owner, guideline for the property appraiser.
b. Whether the affixation, annexation or Rulemaking Authority 195.027(1), 213.06(1) FS. Law
attachment was made to obtain utility services, etc. Implemented 193.621 FS. History—New 10-12-76, Formerly
12D-6.05.
(2) A recreational vehicle type unit shall be
assessed as real property only when the recreational 12D-6.006 Fee Time-Share Real Property.
vehicle type unit is permanently affixed to the real (1) Applicability of rule:
property upon which it is situated on January 1 of This rule shall apply to the valuation, assessment,
the year in which the assessment is made and the listing, billing and collection for ad valorem tax
owner of the recreational vehicle type unit is also purposes of all fee time-share real property, as
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defined in Section 192.001, F.S. facilities, or both, for a period of time less than a
(2)Definitions—As used in this rule: full year during any given year,but not necessarily
(a) "Accommodations" means any apartment, for consecutive years, and which extends for a
condominium or cooperative unit, cabin, lodge or period of more than 3 years. (Section 721.05(32),
hotel or motel room or any other private or F.S.)
commercial structure which is situated on real (j) "Time-share property" means one or more
property and designed for occupancy by one or time-share units subject to the same time-share
more individuals. (Section 721.05(1), F.S.) instrument, together with any other property or
(b) "Fee time-share real property" means the rights to property appurtenant to those units.
land and buildings and other improvements to land (Section 721.05(33), F.S.)
that are subject to time-share interests which are (k) "Time-share unit" means an
sold as a fee interest in real property. (Section accommodation of a time-share plan which is
192.001(14), F.S.) divided into time-share periods. (Section
(c) "Managing entity" means the person 721.05(34), F.S.)
responsible for operating and maintaining the time- (3)Method of Assessment and Valuation.
share plan. (Section 721.05(20), F.S.) (a) Each fee time-share development, as
(d) "Time-share development" means the defined in paragraph (2)(d) of this rule, shall be
combined individual time-share periods or time- listed on the assessment roll as a single entry.
share estates of a time-share property as contained (b) The assessed value of each time-share
in a single entry on the tax roll. (Section development shall be the value of the combined
192.037(2), F.S.) individual time-share periods or time-share estates
(e)"Time-share estate"means a right to occupy contained therein. In determining the highest and
a time-share unit, coupled with a freehold estate or best use to which the time-share development can
an estate for years with a future interest in a time- be expected to be put in the immediate future and
share property or a specified portion thereof the present use of the property, the property
(Section 721.05(28), F.S.) appraiser shall properly consider the terms of the
(f)"Time-share instrument"means one or more time-share instrument and the use of the
documents, by whatever name denominated, development as divided into time-share estates or
creating or governing the operation of a time-share periods. (Section 192.037(2), F.S.)
plan. (Section 721.05(29), F.S.) (c)Each of the eight factors set forth in Sections
(g) "Time-share period" means that period of 193.011(1)-(8) inclusive, F.S., shall be considered
time when a purchaser of a time-share plan is by the property appraiser in arriving at assessed
entitled to the possession and use of the values in the manner prescribed in paragraph(3)(b)
accommodations or facilities, or both, of a time- of this rule. In such considerations the property
share plan. (Section 721.05(31), F.S.) appraiser shall properly evaluate the relative merit
(h) "Time-share period titleholder" means the and significance of each factor.
purchaser of a time-share period sold as a fee (d) Consistent with the provisions of Section
interest in real property, whether organized under 193.011(8), F.S., and when possible, resales of
Chapter 718 or 721, F.S. (Section 192.001(15), comparable time-share developments with
F.S.) ownership characteristics similar to those of the
(i) "Time-share plan" means any arrangement, subject being appraised for ad valorem assessment
plan, scheme, or similar device, other than an purposes, and resales of time-share periods from
exchange program, whether by membership, time-share period titleholders to subsequent time-
agreement, tenancy in common, sale, lease, deed, share period titleholders, shall be used as the basis
rental agreement,license,or right-to-use agreement for determining the extent of any deductions and
or by any other means, whereby a purchaser, in allowances that may be appropriate.
exchange for a consideration, receives ownership (4) Listing of fee time-share real property on
rights in, or a right to use, accommodations or assessment rolls.
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(a) Fee time-share real property shall be listed
on the assessment rolls as a single entry for each
time-share development. (Section 192.037(2),F.S.)
(b) The assessed value listed for each time-
share development shall be derived by the property
appraiser in the manner prescribed in subsection(3)
of this rule.
(5)Billing and Collection.
(a)For the purposes of ad valorem taxation and
special assessments, including billing and
collections, the managing entity responsible for
operating and maintaining fee time-share real
property shall be considered the taxpayer as an
agent of the time-share period titleholders.
(b)The property appraiser shall annually notify
the managing entity of the proportions to be used
by the managing entity in allocating the valuation,
taxes, and special assessments on time-share
property among the various time-share periods.
(c) The tax collector shall accept only full
payment of the taxes and special assessments due
on the time-share development and sell tax
certificates as provided in paragraph 12D-
13.051(2)(b), F.A.C., on the time-share
development as a whole parcel, as listed on the tax
roll.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 192.001, 192.037, 193.011, 721.05 FS.History—
New 5-29-85,Formerly 12D-6.06,Amended 12-27-94.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-7 12D-7.001 Applications for Exemptions.
EXEMPTIONS (1) As used in section 196.011, F.S., the term
"file" shall mean received in the office of the county
12D-7.001 Applications for Exemptions property appraiser. However, for applications filed
12D-7.002 Exemption of Household Goods and by mail, the date of the postmark is the date of filing.
Personal Effects (2) The property appraiser is not authorized to
12D-7.003 Exemption of Property of Widows, accept any application that is not filed on or before
Widowers, Blind Persons, and Persons March 1 of the year for which exemption is claimed
Totally and Permanently Disabled; except that, when the last day for filing is a Saturday,
Disabled Ex-Service Members,Spouses Sunday, or legal holiday, in which case the time for
12D-7.004 Exemption for Certain Permanently and making an application shall be extended until the end
Totally Disabled Veterans and of the next business day. The property appraiser shall
Surviving Spouses of Certain Veterans accept any application timely filed even though the
12D-7.005 Exemption for Disabled Veterans applicant intends or is requested to file supplemental
Confined to Wheelchairs proof or documents.
12D-7.0055 Exemption for Deployed (3) Property appraisers are permitted, at their
Servicemembers option, to grant homestead exemptions upon proper
12D-7.006 Exemption for Totally and Permanently application throughout the year for the succeeding
Disabled Persons year. In those counties which have not waived the
12D-7.007 Homestead Exemptions — Residence annual application requirement, the taxpayer is
Requirement required to reapply on the short form as provided in
12D-7.008 Homestead Exemptions — Legal or section 196.011(5), F.S. If the taxpayer received the
Equitable Title exemption for the prior year, the property may
12D-7.009 Homestead Exemptions—Life Estates qualify for the exemption in each succeeding year by
12D-7.010 Homestead Exemptions—Remainders renewal application as provided in section
12D-7.011 Homestead Exemptions—Trusts 196.011(6), F.S., or by county waiver of the annual
12D-7.012 Homestead Exemptions — Joint application requirement as provided in section
Ownership 196.011(9), F.S.
12D-7.013 Homestead Exemptions — (4) Each new applicant for an exemption under
Abandonment section 196.031, 196.081, 196.091, 196.101,
12D-7.0135 Homestead Exemptions — Mobile 196.102, 196.173, or 196.202, F.S., must provide his
Homes or her social security number and the social security
12D-7.014 Homestead Exemptions—Civil Rights number of his or her spouse, if any, in the applicable
12D-7.0142 Additional Homestead Exemption spaces provided on the application form DR-501,
12D-7.0143 Additional Homestead Exemptions for Original Application for Homestead and Related Tax
Persons 65 and Older With Limited Exemptions (incorporated by reference in rule 12D-
Household Income 16.002,F.A.C.).Failure to provide such numbers will
12D-7.015 Educational Exemption render the application incomplete. If an applicant
12D-7.0155 Enterprise Zone Exemption for Child omits the required social security numbers and files
Care Facilities an otherwise complete application, the property
12D-7.016 Governmental Exemptions appraiser shall contact that applicant and afford the
12D-7.018 Fraternal and Benevolent Organizations applicant the opportunity to file a complete
12D-7.019 Tangible Personal Property Exemption application on or before April 1. Failure to file a
12D-7.020 Exemption for Real Property Dedicated completed application on or before April 1 shall
in Perpetuity for Conservation constitute a waiver of the exemption for that tax year,
unless the applicant can demonstrate that failure to
timely file a completed application was the result of
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a postal error or, upon filing a timely petition to the of the Department of Education or the Federal Social
value adjustment board, that the failure was due to Security Administration or United States Department
extenuating circumstances as provided in section of Veterans Affairs to be blind. As used herein"blind
196.011, F.S. person" shall mean an individual having central
(5) In those counties which permit the automatic vision acuity 20/200 or less in the better eye with
renewal of homestead exemption, the property correcting glasses or a disqualifying field defect in
appraiser may request a refiling of the application in which the peripheral field has contracted to such an
order to obtain the social security number of the extent that the widest diameter or visual field
applicant and the social security number of the subtends an angular distance no greater than twenty
applicant's spouse. degrees.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law (d) The exemptions provided under section
Implemented 192.047, 194.011, 196.011 FS. History—New 10- 196.202, F.S., shall be cumulative. An individual
12-76, Amended 11-10-77, Formerly 12D-7.01, Amended 11-
21 91, 12 27 94, 12 31 98, 1 17 18. who properly qualifies under more than one
classification shall be granted more than one five
12D-7.002 Exemption of Household Goods hundred dollar exemption. However, in no event
and Personal Effects. shall the exemption under section 196.202, F.S.,
Only household goods and personal effects of the exceed one thousand five hundred dollars ($1,500)
taxpayer which are actually employed in the use of for an individual.
serving the creature comforts of the owner and not (e) Where both husband and wife otherwise
held for commercial purposes are entitled to the qualify for the exemption, each would,under section
exemption provided by section 196.181, F.S. 196.202, F.S., be entitled to an exemption of five
"Creature comforts" are things which give bodily hundred dollars applicable against the value of
comfort, such as food, clothing and shelter. property owned by them as an estate by the entirety.
Commercial purposes includes owning household (2)(a) The $5,000 exemption granted by section
goods and personal effects as stock in trade or as 196.24, F.S., to disabled ex-service members, as
defined in section 196.012, F.S., who were
furnishings in rental dwelling units.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law discharged under honorable conditions, shall be
Implemented 192.001, 196.181 FS. History—New 10-12-76, considered to be the same constitutional disability
Formerly 12D-7.02,Amended 12-31-98. exemption provided for by section 196.202,F.S. The
unremarried surviving spouse of such a disabled ex-
12D-7.003 Exemption of Property of Widows, service member is allowed the exemption.
Widowers, Blind Persons, and Persons Totally (b) The exemptions under sections 196.202 and
and Permanently Disabled; Disabled Ex-Service 196.24, F.S., shall be cumulative, but in no event
Members, Spouses. shall the aggregate exemption exceed $6,000 for an
(1)For the purposes of the exemption provided in individual, except where the surviving spouse is also
section 196.202, F.S.: eligible to claim the $5,000 disabled ex-service
(a) The provisions of this rule shall apply to member disability exemption under section 196.24,
widows and widowers. The terms "widow" and F.S. In that event the cumulative exemption shall not
"widower" shall not apply to: exceed$11,000 for an individual.
1. A divorced woman or man; (3) The exemptions granted by sections 196.202
2. A widow or widower who remarries; or and 196.24, F.S., apply to any property owned by a
3. A widow or widower who remarries and is bona fide resident of this state.
subsequently divorced. Rulemaking Authority 195.027(1), 213.06(1) FS. Law
(b) The term "widow" shall apply to a woman, Implemented 196.202, 196.24 FS. History—New 10-12-76,
and the term"widower" shall apply to a man, whose Formerly 12D-7.03,Amended 11-21-91, 12-31-98, 12-30-02, 1-
subsequent remarriage is terminated by annulment.
1-04, 1-16-06, 10-2-07, 9-17-18.
(c) Blind persons means those persons who are 12D-7.004 Exemption for Certain
currently certified by the Division of Blind Services Permanently and Totally Disabled Veterans and
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Surviving Spouses of Certain Veterans. (c) This paragraph shall apply where the veteran
(1) This rule applies to the total exemption from died from service-connected causes while on active
taxation of the homestead property of a veteran who duty. The surviving spouse is entitled to the
was honorably discharged and who has a service- exemption if the following conditions are met:
connected total and permanent disability and of 1. The spouse continues to reside on the property
surviving spouses of veterans who died from service- and use it as his or her primary residence;
connected causes while on active duty as a member 2. The spouse does not remarry;
of the United States Armed Forces as described in 3. The spouse holds legal or beneficial title; and
section 196.081, F.S. 4. The spouse produces the required letter
(2)The disabling injury of a veteran or death of a attesting to the service-connected death of the veteran
veteran while on active duty must be service- while on active duty.
connected in order for the veteran or surviving spouse (5) The surviving spouse is entitled to the
to be entitled to the exemption. The veteran, his or veteran's exemption if the surviving spouse
her spouse, or surviving spouse must have a letter establishes a new homestead after selling the
from the United States Government or from the homestead upon which the exemption was initially
United States Department of Veterans Affairs or its granted. In the event the spouse sells the property,the
predecessor certifying that the veteran has a service- exemption, in the amount of the exempt value on the
connected total and permanent disability or that the most recent tax roll on which the exemption was
death of the veteran resulted from service-connected granted, may be transferred to his or her new
causes while on active duty. homestead; however, the exemption cannot exceed
(3)A service-connected disability is not required the amount of the exempt value granted from the
to be total and permanent at the time of honorable prior homestead.
discharge but must be total and permanent on January (6) A surviving spouse is not entitled to the
1 of the year of application for the exemption or on homestead assessment increase limitation on the
January 1 of the year during which the veteran died. homestead property unless the spouse's residence on
(4)(a) This paragraph shall apply where the the property is continuous and permanent, regardless
deceased veteran possessed the service-connected of the potential applicability of a disabled or deceased
permanent and total disability exemption upon death. veteran's exemption. Where the spouse transfers the
The exemption shall carry over to the veteran's exemption to a new homestead as provided in section
spouse if the following conditions are met: 196.081(3),F.S.,the property must be assessed at just
1. The veteran predeceases the spouse; value as of January 1 of the year the property receives
2. The spouse continues to reside on the property the transfer of the exempt amount from the previous
and use it as his or her primary residence; homestead.
3. The spouse does not remarry; and Rulemaking Authority 195.027(1) FS. Law Implemented
4. The spouse holds legal or beneficial title. 196.081 FS. History—New 10 12 76, Formerly 12D-7.04,
(b) This paragraph shall apply where the Amended 12-27-94, 12-30-97, 12-31-98, 11-12-20, 6-13-22.
deceased veteran was totally and permanently 12D-7.005 Exemption for Disabled Veterans
disabled with a service-connected disability at the Confined to Wheelchairs.
time of death but did not possess the exemption upon (1) Although the certificate of disability referred
death. The surviving spouse is entitled to the to in section 196.091(1), F.S., would be sufficient
exemption if the following conditions are met: proof upon which the property appraiser could allow
1. The veteran predeceases the spouse; the tax exemption, this does not mean that the
2. The spouse continues to reside on the property property appraiser could not deny such exemption if,
and use it as his or her primary residence; upon his investigation, facts were disclosed which
3. The spouse does not remarry; showed a lack of service-connected total disability.
4. The spouse holds legal or beneficial title; and (2)(a) This paragraph shall apply where the
5. The spouse produces the required letter of deceased veteran possessed the exemption upon
disability. death.The exemption shall carry over to the veteran's
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spouse if the following conditions are met: 2. Outside of the continental United States,
1. The veteran predeceases the spouse; Alaska or Hawaii, and
2. The spouse continues to reside on the property 3. In support of a designated operation.
and use it as his or her domicile; (c) "Designated Operation" means an operation
3. The spouse does not remarry; and designated by the Florida Legislature. The
4. The spouse holds legal or beneficial title and Department will annually provide all property
held the property with the veteran by tenancy by the appraisers with a list of operations which have been
entireties at the veteran's death. designated.
(b) Where the deceased veteran was totally and (2)(a) Application for this exemption must be
permanently disabled with a service-connected made by March 1 of the year following the qualifying
disability requiring use of a wheelchair at the time of deployment. If the servicemember fails to make a
the veteran's death but did not possess the exemption timely application for this exemption, the property
upon death,the surviving spouse is not entitled to the appraiser may grant the exemption on a late
exemption. application if they believe circumstances warrant that
(3) The surviving spouse is not entitled to the it be granted. The servicemember may also petition
veteran's exemption if the spouse establishes a new the value adjustment board to accept the late
homestead after selling the homestead upon which application no later than 25 days after the mailing of
the exemption was initially granted. the notice provided under section 194.011(1), F.S.
(4) The surviving spouse is not entitled to the (b)Application for this exemption must be made
homestead assessment increase limitation on the on Form DR-501M, Deployed Military Exemption
homestead property unless the spouse's residence on Application (incorporated by reference in rule 12D-
the property is continuous and permanent,regardless 16.002, F.A.C.).
of the potential applicability of a disabled veteran's (c) In addition to the application, the
exemption. In such circumstances where the spouse servicemember must submit to the property appraiser
remarries,as provided in section 196.091(3),F.S.,the deployment orders or other proof of the qualifying
property continues to qualify for the homestead deployment which includes the dates of that
assessment increase limitation. deployment and other information necessary to verify
Rulemaking Authority 195.027(1) FS. Law Implemented eligibility for this exemption. If the servicemember
196.091 FS. History—New 10-12-76, Formerly 12D-7.05, fails to include this documentation with the
Amended 12-27-94, 6-13-22. application, the property appraiser has the authority
12D-7.0055 Exemption for Deployed to request the needed documentation from the
Servicemembers. servicemember before denying the exemption.
(1)This rule applies to the exemption provided in (d) Application for this exemption may be made
section 196.173, F.S., for servicemembers who by: 1. The servicemember,
receive a homestead exemption and who were 2. The servicemember's spouse, if the homestead
deployed during the previous tax year. For the is held by the entireties or jointly with right of
purposes of this rule the following definitions will
survivorship,
apply: 3. A person holding a power of attorney or other
(a) "Servicemember"means a member or former
member of: authorization under chapter 709, F.S., or
1. Any branch of the United States military or 4. The personal representative of the
servicemember's estate.
military reserves,
(3) After receiving an application for this
2. The United States Coast Guard or its reserves, exemption, the property appraiser must consider the
or application within 30 days of its receipt or within 30
3. The Florida National Guard.
(b) "Deployed"means: days of the notice of qualifying deployment,
1. On active duty, whichever is later. If the application is denied in
whole or in part, the property appraiser must send a
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notice of disapproval to the taxpayer no later than Rulemaking Authority 195.027(1), 213.06(1) FS. Law
July 1, citing the reason for the disapproval. The Implemented 196.001, 196.031, 196.082, 196.173, 213.05 FS.
notice of disapproval must also advise the taxpayer History—New 11-1-12.
of the right to appeal the decision to the value
adjustment board. 12D-7.006 Exemption for Totally and
(4) This exemption will apply only to the portion Permanently Disabled Persons.
of the property which is the homestead of the (1) This rule applies to the total exemption from
deployed servicemember or servicemembers. taxation for the homestead property of a totally and
(5) The percentage exempt under this exemption permanently disabled person.
will be calculated as the number of days the (2) The homestead property of a quadriplegic is
servicemember was deployed during the previous exempt.
calendar year divided by the number of days in that (3) To provide evidence of entitlement to the
year multiplied by 100. exemption, a quadriplegic must furnish to the
(6) If the homestead property is owned by joint property appraiser one of the following:
tenants with a right of survivorship or tenants by the (a) A certificate of disability, Form DR-416
entireties, the property may be granted multiple (incorporated by reference in rule 12D-16.002,
exemptions for deployed servicemembers. The F.A.C.), from two doctors of this state licensed under
following provisions will apply in the event that chapter 458 or 459, F.S.; or
multiple servicemembers are applying for the (b) A certificate of disability from the United
exemption on the same homestead property: States Department of Veterans Affairs or its
(a) Each servicemember must make a separate predecessor.
application to the property appraiser listing the dates (4) Subject to the income limitations pursuant to
Section 196.101, F.S., the homestead property of a
of their deployment.
(b) The property appraiser must separately paraplegic, hemiplegic, or any other totally and
calculate the exemption percentage for each permanently disabled person who must use a
servicemember. wheelchair for mobility or who is legally blind is
(c) The property appraiser must then add the exempt from ad valorem taxation.
percentages exempt which were determined for each (5) To provide evidence of entitlement to the
of the servicemembers who are joint tenants with exemption, a paraplegic, hemiplegic, or other totally
rights of survivorship or tenants by the entirety before and permanently disabled person who must use a
applying that percentage to the taxable value. In no wheelchair, or a person who is legally blind must
event must the percentage exempt exceed 100%. provide the following to the property appraiser:
(7) When calculating exemptions and taxes due, (a)1. A certificate of disability, Form DR-416
the property appraiser must first apply the (incorporated by reference in rule 12D-16.002,
exemptions listed in section 196.031(7), F.S., in the F.A.C.), from two doctors of this state licensed under
order specified,to produce school and county taxable Chapter 458 or 459, F.S.; or
values. The percentage exempt calculated under this 2. A certificate of disability from the United
exemption must then be applied to both taxable States Department of Veterans Affairs or its
values producing final taxable values. The taxes due predecessor; or
must then be calculated and the percentage discount 3. For blind persons, a certificate of disability,
Form DR-416, from one doctor of this state licensed
for disabled veterans under section 196.082, F.S. under chapter 458 or 459, F.S., and a certificate of
should then be applied. disability,Form DR-416B(incorporated by reference
(8) If the property is owned by either tenants in in rule 12D-16.002, F.A.C.), from one optometrist
common or joint tenants without right of licensed in this state under chapter 463, F.S.; and
survivorship, the percentage discount allowed under (b) A Statement of Gross Income, Form DR-
this rule will only apply to the taxable value of the 501A(incorporated by reference in rule 12D-16.002,
qualifying servicemembers' interest in the property. F.A.C.).
(6) Totally and permanently disabled persons
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must make application on Form DR-501, to be exempt by reason of a homestead are entirely or
(incorporated by reference in rule 12D-16.002, largely dependent upon the landowner for support
F.A.C.) in conjunction with the disability and maintenance.
documentation, with the property appraiser on or (5) The Constitution contemplates that one
before March 1 of each year. person may claim only one homestead exemption
(7) In order to qualify for the homestead without regard to the number of residences owned by
exemption under this rule section, the totally and him and occupied by "another or others naturally
permanently disabled person must have been a dependent upon" such owner. This being true no
permanent resident on January 1 of the year in which person residing in another county should be granted
the exemption is claimed. homestead exemption unless and until he presents
(8) The exemption documentation required of competent evidence that he only claims homestead
permanently and totally disabled persons is prima exemption from taxation in the county of the
facie evidence of the fact of entitlement to the application.
exemption; however, the property appraiser may (6) The survivor of a deceased person who is
deny the exemption if, upon his investigation, facts living on the property on January 1 and making same
are disclosed which show absence of sufficient his permanent home, as provided by Section 6,
disability for the exemption. Article VII of the Constitution is entitled to claim
Rulemaking Authority 195.027(1), 213.06(1) FS. Law homestead exemption if the will of the deceased
Implemented 196.011, 196.012, 196.101, 213.05 FS. History— designates the survivor as the sole beneficiary. This
New 10-12-76, Formerly 12D-7.06, Amended 12 27 94, 11 1 is true even though the owner died before January 1
12.
and by the terms of his will declared the sole
12D-7.007 Homestead Exemptions — beneficiary as the executor of his will. The
Residence Requirement. application should be signed as sole beneficiary and
(1) For one to make a certain parcel of land his as executor.
permanent home, he must reside thereon with a (7) A married woman and her husband may
present intention of living there indefinitely and with establish separate permanent residences without
no present intention of moving therefrom. showing "impelling reasons" or "just ground" for
(2) A property owner who, in good faith, makes doing so. If it is determined by the property appraiser
real property in this state his permanent home is that separate permanent residences and separate
entitled to homestead tax exemption, "family units"have been established by the husband
notwithstanding he is not a citizen of the United and wife, and they are otherwise qualified, each may
States or of this State(Smith v. Voight, 28 So.2d 426 be granted homestead exemption from ad valorem
(Fla. 1946)). taxation under Article VII, Section 6, 1968 State
(3) A person in this country under a temporary Constitution. The fact that both residences may be
visa cannot meet the requirement of permanent owned by both husband and wife as tenants by the
residence or home and, therefore, cannot claim entireties will not defeat the grant of homestead ad
homestead exemption. valorem tax exemption to the permanent residence of
(4) A person not residing in a taxing unit but each.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
owning real property therein may claim such Implemented 196.001, 196.031, 196.041 FS. History—New 10-
property as tax exempt under Section 6, Article VII 12-76,Amended 11-10-77,Formerly 12D-7.07.
of the State Constitution by reason of residence on
the property of natural or legal dependents provided 12D-7.008 Homestead Exemptions — Legal or
he can prove to the satisfaction of the property Equitable Title.
appraiser that he claims no other homestead tax (1) The Constitution requires that the homestead
exemption in Florida for himself or for others legally claimant have the legal title or beneficial title in
or naturally dependent upon him for support. It must equity to the real property claimed as his tax-exempt
also be affirmatively shown that the natural or legal homestead. Section 196.031(1), F.S., requires that
dependents residing on the property which is claimed the deed or other instrument to homestead property
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be recorded in order to qualify for homestead family unit retaining a life estate in an undivided one-
exemption. half interest therein, and each of such parties make
(2) Vendees in possession of real estate under their permanent homes in separate residential units
bona fide contracts to purchase shall be deemed to located upon the said property, each would be
have equitable title to real estate. entitled to homestead exemption on that part of the
(3)A recitation in a contract for the purchase and land occupied by them and upon which they make
sale of real property, that the equitable title shall not their permanent home.
pass until the full purchase price is paid, does not bar Rulemaking Authority 195.027(1), 213.06(1) FS. Law
the purchaser thereof from claiming homestead Implemented 196.001, 196.031, 196.041 FS. History—New 10-
12-76,Formerly 12D-7.09.
exemption upon the same if he otherwise qualifies.
(4)Assignment of a contract for deed to secure a 12D-7.010 Homestead Exemptions —
loan will not defeat a claim for homestead exemption Remainders.
by the vendee in possession. (1) A future estate,whether vested or contingent,
(5) A forfeiture clause in a contract for deed for will not support a claim for homestead exemption
non-payment of installments will not prevent the
vendee from claiming homestead exemption. during the continuance of a prior estate. (Aetna
(6) A vendee under a contract to purchase, in Insurance Co. v. La Gassee, 223 So.2d 727 (Fla.
order to be entitled to homestead exemption, must 1969)).
show that he is vested with the beneficial title in the (2) If the remainderman is in possession of the
real property by reason of said contract and that his Property during a prior estate, he must be claiming
possession is under and pursuant to such contract. such right to possession under the prior estate and not
(7) A grantor may not convey property to a by virtue of his own title; it must be presumed that
grantee and still claim homestead exemption even the right granted under the life estate is something
though there is a mutual agreement between the two less than real property and incapable of supporting a
that the deed is not to be recorded until some date in claim for homestead exemption.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
the future.The appraiser is justified in presuming that Implemented 196.001, 196.031, 196.041 FS. History—New 10-
the delivery took place on the date of conveyance 12-76,Formerly 12D-7.10.
until such evidence is presented showing otherwise
sufficient to overcome such presumption. The 12D-7.011 Homestead Exemptions—Trusts.
appraiser may back assess the property upon The beneficiary of a passive or active trust has
discovery that the exemption was granted equitable title to real property if he is entitled to the
erroneously. use and occupancy of such property under the terms
(8) A person who owns a leasehold interest in of the trust; therefore, he has sufficient title to claim
either a residential or a condominium parcel pursuant homestead exemption. AGO 90-70. Homestead tax
to a bona fide lease having an original term of 98 exemption may not be based upon residence of a
years or more, shall be deemed to have legal or beneficiary under a trust instrument which vests no
beneficial and equitable title to that property for the present possessory right in such beneficiary.
purpose of homestead exemption and no other Rulemaking Authority 195.027(1), 213.06(1) FS. Law
purpose. Implemented 196.001, 196.031, 196.041 FS. History—New 10-
Rulemaking Authority 195.027(1), 213.06(1) FS. Law 12-76,Formerly 12D-7.11,Amended 2-25-96.
Implemented 196.001, 196.031, 196.041 FS. History—New 10-
12-76, Formerly 12D-7.08,Amended 12-27-94. 12D-7.012 Homestead Exemptions — Joint
Ownership.
12D-7.009 Homestead Exemptions — Life (1) No residential unit shall be entitled to more
Estates. than one homestead tax exemption.
(1) A life estate will support a claim for (2) No family unit shall be entitled to more than
homestead exemption. one homestead tax exemption.
(2) Where the owner of a parcel of real property (3) No individual shall be entitled to more than
conveys it to another who is a member of a separate one homestead tax exemption.
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(4)(a) This paragraph shall apply where property homestead tax exemption shall be apportioned
is held by the entireties or jointly with a right of among the owners as their respective interests may
survivorship. appear.
1. Provided no other co-owner resides on the Rulemaking Authority 195.027(1), 213.06(1) FS. Law
property, a resident co-owner of such an estate, if Implemented 196.001, 196.031, 196.041 FS. History—New 10
otherwise qualified, may receive the entire 12-76,Formerly 12D-7.12,Amended 12-27-94, 12-25-96.
exemption. 12D-7.013 Homestead Exemptions —
2. Where another co-owner resides on the Abandonment.
property,in the same residential unit,the resident co- (1) Temporary absence from the homestead for
owners of such an estate, if otherwise qualified,must health, pleasure or business reasons would not
share the exemption in proportion to their ownership deprive the property of its homestead character
interests. (Lanier v. Lanier, 116 So. 867 (Fla. 1928)).
(b) Where property is held jointly as a tenancy in (2) When a resident and citizen of Florida, now
common,and each co-owner makes their residence in entitled to tax exemption under Section 6,Article VII
a separate family unit and residential unit on such of the State Constitution upon certain real property
property, each resident co-owner of such an estate, if owned and occupied by him, obtains an appointment
otherwise qualified,may receive the exemption in the of employment in Federal Government services that
amount of the assessed value of his or her interest,up requires him to reside in Washington, District of
to $25,000. No tenant in common shall receive the q g
homestead tax exemption in excess of the assessed Columbia, he does not lose his right to homestead
valuation of the proportionate interest of the person exemption if his absence is temporary. He may not,
claiming the exemption. however, acquire another homestead at the place of
(5) Property held jointly will support multiple his employment,nor may he rent the property during
claims for homestead tax exemption; however, only his absence as this would be considered abandonment
one exemption will be allowed each residential unit under section 196.061, F.S.
and no family unit will be entitled to more than one (3) Temporary absence, regardless of the reason
for such, will not deprive the property of its
exemption. homestead character, providing an abiding intention
(6)(a) Where a parcel of real property, upon to return is always present. This abiding intention to
which is located a residential unit held by "A" and return is not to be determined from the words of the
"B" jointly as tenants in common or joint tenants homesteader,but is a conclusion to be drawn from all
without a right of survivorship, and "A" makes his the applicable facts (City of Jacksonville v. Bailey,
permanent home upon the said property, but "B"
resides and makes his permanent home elsewhere, 30 So.2d 529 (Fla. 1947)).
"A" may not claim as exempt more than his interest (4) Commitment to an institution as an
in the property up to a total of$25,000 of assessed incompetent will not of itself constitute an
valuation on which he is residing and making the abandonment of homestead rights.
same his permanent home. The remainder of the (5)Property used as a residence and also used by
interest of"A"and the interest of"B"would be taxed, the owner as a place of business does not lose its
without exemption, because "B" is not residing on homestead character. The two uses should be
the property or making the same his permanent separated with that portion used as a residence being
residence. granted the exemption and the remainder being taxed.
(b) If that same parcel were held by"A" and "B" (6)Homestead property that is uninhabitable due
as joint tenants with a right of survivorship or tenants to damage or destruction by misfortune or calamity
by the entirety under the circumstances described shall not be considered abandoned in accordance
above, "A" would be eligible for the entire $25,000 with the provisions of section 196.031(6), F.S.,
where:
exemption.
(7) In the situation where two or more joint (a) The property owner notifies the property
appraiser of his or her intent to repair or rebuild the
owners occupy the same residential unit, a single
property,
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(b) The property owner notifies the property exemptions are applicable if either spouse qualifies.
appraisers of his or her intent to occupy the property (5)No homestead exemption shall be allowed by
after the property is repaired or rebuilt, the property appraiser if there is no current license
(c)The property owner does not claim homestead sticker on January 1, unless the property appraiser
exemption elsewhere, and determines prior to the July 1 deadline for denial of
(d) The property owner commences the repair or the exemption that the mobile home was in fact
rebuilding of the property within three(3)years after permanently affixed on January 1 to real property and
January 1 following the damage or destruction to the the owner of the mobile home is the same as the
property. owner of the land.
(7)After the three(3)year period,the expiration, Rulemaking Authority 195.027(1), 213.06(1) FS. Law
lapse,nonrenewal,or revocation of a building permit Implemented 193.075, 196.012, 196.031, 196.041, 196.081,
issued to the property owner for such repairs or
196.091, 196.101, 196.202 FS.History—New 5-13-92.
rebuilding also constitutes abandonment of the 12D-7.014 Homestead Exemptions — Civil
property as homestead.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Rights.
Implemented 196.001, 196.031, 196.041, 196.061, 196.071, (1) Although loss of suffrage is one consequence
213.05 FS. History—New 10-12-76, Formerly 12D-7.13, of a felony conviction, the person so convicted is not
Amended 10-2-07, 11-1-12. thereby deprived of his right to obtain homestead
exemption.
12D-7.0135 Homestead Exemptions — Mobile (2) An unmarried minor whose disabilities of
Homes. non-age have not been removed may not maintain a
(1) For purposes of qualifying for the homestead permanent home away from his parents such as to
exemption, the mobile home must be determined to entitle him or her to homestead exemption(Beckman
be permanently affixed to realty, as provided in rule v. Beckman,43 So. 923 (Fla. 1907)).
chapter 12D-6, F.A.C. Otherwise, the applicant must Rulemaking Authority 195.027(1), 213.06(1) FS. Law
be found to be making his permanent residence on Implemented 196.031 FS. History—New 10-12-76, Formerly
realty. 12D-7.14.
(2)Where a mobile home owner utilizes a mobile
home as a permanent residence and owns the land on 12D-7.0142 Additional Homestead Exemption.
which the mobile home is located, the owner may, (1) A taxpayer who receives the $25,000
upon proper application, qualify for a homestead homestead exemption may claim the additional
exemption. homestead exemption of up to $25,000 on the
(3) Joint tenants holding an undivided interest in assessed value greater than$50,000.
residential property are each entitled to a full (2) To apply for the additional homestead
homestead exemption to the extent of each joint exemption,no new application form is needed. Form
tenant's interest,provided all requisite conditions are DR-501, (incorporated by reference in rule 12D-
met. Joint tenants owning a mobile home qualify for 16.002, F.A.C.), will be considered the application
a homestead exemption even though the property on for exemption.
which the mobile home is located is owned in joint (3) The additional homestead exemption applies
tenancy by more persons than just those who own the only to non-school levies.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
mobile home.Each separate residential or family unit Implemented 193.114, 196.031, 196.075, 196.082, 196.196,
is entitled to a homestead exemption. The value of 196.24 FS.History—New 11-1-12.
the applicant's proportionate interest in the land shall
be added to the value of the applicant's proportionate 12D-7.0143 Additional Homestead
interest in the mobile home and this value may be Exemptions for Persons 65 and Older With
exempted up to the statutory limit. Limited Household Income.
(4) If a mobile home is owned as an estate by the (1) The following procedures apply in counties
entireties, the homestead exemptions of section and municipalities that have granted additional
196.031, F.S. and the additional homestead homestead exemptions for persons 65 and older on
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January 1,whose household income for the prior year exemption.
does not exceed $20,000, adjusted annually on (2)If the aforementioned application has not been
January 1, by the percentage change in the average made,the property appraiser,in determining whether
cost-of-living index. The annual adjusted income the requirements of section 196.198, F.S., have been
limitation for persons 65 and older is available on the satisfied, may consider information such as that
Department's website at considered by the accreditation organizations or
floridarevenue.com/property/Pages/DataPortal.aspx. agencies enumerated in section 196.012(5), F.S., in
(2) A taxpayer applying for an additional granting membership, certification, or accreditation.
exemption for the first time is required to submit an (3) A child care facility that achieves Gold Seal
Original Application for Homestead and Related Tax Quality status under section 1002.945, F.S., and that
Exemptions (Form DR-501) and a Household is either licensed under Section 402.305, F.S., or
Income Sworn Statement and Return (Form DR- exempt from licensing under section 402.316,F.S.,is
501 SC) to the property appraiser by March 1 of the considered an educational institution for the
current tax year. Forms DR-501 and DR-501 SC are education exemption from ad valorem tax.
incorporated by reference in Rule 12D-16.002, (4) Facilities, or portions thereof,used to house a
F.A.C. The sworn statement and return must be charter school which meet the qualifications for
supported by copies of the documents listed in Form exemption are exempt from ad valorem taxation as
DR-501 SC required to be submitted for inspection by provided under section 196.1983,F.S.
the property appraiser. (5) An institution of higher education
(3) The property appraiser may rely on participating in the Higher Educational Facilities
information submitted with the Form DR-501SC for Financing Act, created under chapter 2001-79, Laws
appropriate proof of age. of Florida,is considered an educational institution for
(4) The property appraiser may not grant the exemption from ad valorem tax. An institution of
exemption if the required documentation including higher education, as defined, means an independent
what is requested by the property appraiser is not nonprofit college or university which is located in
provided. and chartered by the state; which is accredited by the
(5) After the property appraiser has granted the Commission on Colleges of the Southern Association
exemption, the property appraiser must annually of Colleges and Schools; which grants baccalaureate
notify the taxpayer of the adjusted income limitation. degrees; and which is not a state university or state
The taxpayer must notify the property appraiser by community college.
May 1, if the taxpayer's household income exceeds Rulemaking Authority 195.027(1), 213.06(1) FS. Law
the adjusted income limitation. The property Implemented 196.012, 196.198, 196.1983, 402.26 FS., Chapter
appraiser may use Form DR-500AR, Removal of 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.
Homestead Exemption(s) [front side of form];
Automatic Renewal for Homestead Exemption [back 12D-7.0155 Enterprise Zone Exemption for
side of form], to exchange this information. Form Child Care Facilities.
DR-500AR is incorporated by reference in Rule 12D- The production by the operator of a child care
16.002, F.A.C. facility, as defined in section 402.302, F.S., of a
Rulemaking Authority 195.027(1), 196.075(4)(d), (5) FS. Law
Implemented 193.074, 196.075 FS. History—New 12-30-99, current license by the Department of Children and
Amended 12-30-02, 11-1-12, 6-13-22. Families or local licensing authority and certification
of the child care facility's application by the
12D-7.015 Educational Exemption. governing body or enterprise zone development
(1) Actual membership in or a bona fide agency having jurisdiction over the enterprise zone
application for membership in the accreditation where the child care facility is located, is prima facie
organizations or agencies enumerated in section evidence that the facility owner is entitled to
196.012(5), F.S., shall constitute prima facie exemption. To receive such certification, the facility
evidence that the applicant is an educational must file an application under oath with the
institution, the property of which may qualify for governing body or enterprise zone development
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agency having jurisdiction over the enterprise zone corporations.
where the child care center is located. Form DR- (h) Any real property acquired by the Secretary
418E,(incorporated by reference in rule 12D-16.002, of Housing and Urban Development as a result of
F.A.C.) shall be used for this purpose. reinsurance pursuant to actions of the National
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Insurance Development Fund.
Implemented 196.095 FS. History—New 12-30-99. (i) Real property of Governmental National
Mortgage Association and National Mortgage
12D-7.016 Governmental Exemptions. Association.
(1) State property used for a governmental (6) Leasehold interests in governmentally owned
purpose shall include such property used for a real property used in an aeronautical activity as a full-
purpose for the benefit of the people of this state and service fixed-base operation which provides goods
which is essential to the existence of the state as a and services to the general aviation public in the
governmental agency or serves a function or purpose promotion of air commerce are exempt from ad
which would otherwise be a valid allocation of public valorem taxation, provided the real property is
funds. designated as an aviation area which has aircraft
(2) Real property of a county authority utilized taxiway access to an active runway for take-off on an
for a governmental purpose shall be exempt from airport layout plan approved by the Federal Aviation
taxation (Hillsborough Co. Aviation Authority v. Administration.
Walden, 210 So.2d 193 (Fla. 1968)). (a) A fixed-base operator is an individual or firm
(3) Exclusive use of property for a municipal operating at an airport and providing general aircraft
purpose shall be construed to mean a public purpose services such as maintenance, storage, ground and
and exemption shall inure to the property itself, flight instruction. See Appendix 5, Federal Aviation
wherever located within the state when owned and Authority Order 5190.6A.
used for municipal purposes (Gwin v. City of (b)An"aeronautical activity"has been defined as
Tallahassee, 132 So.2d 273 (Fla. 1961); Overstreet v. any activity which involves, makes possible, or is
Indian Creek Village, 248 So.2d 2 (Fla. 1971)). required for the operation of aircraft, or which
(4) Property exempt from ad valorem taxation as contributes to or is required for the safety of such
property of the United States includes: operation. See Federal Aviation Authority Advisory
(a) Any real property received or owned by the Circular 150/5190-1A. The following examples are
National Park Foundation. not considered aeronautical activities: ground
(b) Any real property held by the Roosevelt transportation (taxis, car rentals, limousines); hotels
Campobello International Park Commission. and motels;restaurants; barber shops;travel agencies
(c) Any real property of the United States and auto parking lots.
Housing Authority. Rulemaking Authority 195.027(1), 213.06(1) FS. Law
(5)Property not exempt from ad valorem taxation Implemented 196.012, 196.199 FS. History—New 10-12-76,
as property of the United States includes: Formerly 12D-7.16,Amended 12-27-94.
(a) Real property of federal and joint-stock land
banks, national farm loan associations and federal 12D-7.018 Fraternal and Benevolent
land bank associations. Organizations.
(b) Real property of national banking (1) The property of non-profit fraternal and
associations. benevolent organizations is entitled to full or
(c) Real property of federal home loan banks. predominant exemption from ad valorem taxation
(d) Real property of federal savings and loan when used exclusively or predominantly for
associations. charitable, educational, literary, scientific or
(e) Real property of federal credit unions. religious purposes. The extent of the exemption to be
(f)Leasehold interests in certain housing projects granted to fraternal and benevolent organizations
located on property held by the federal government. shall be determined in accordance with those
(Offutt Housing Co. v. Sarpy, 351 U.S. 253, 256) provisions of chapter 196, F.S., which govern the
(g) Real property of federal home loan mortgage exemption of all property used for charitable,
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educational, literary, scientific or religious purposes. the penalties enumerated in section 193.072, F.S.
(2)The exclusive or predominant use of property Claims of more exemptions than allowed under
or portions of property owned by fraternal and section 196.183(1), F.S., are subject to the taxes
benevolent organizations and used for organization, exempted as a result of wrongfully claiming the
planning, and fund-raising activity under section additional exemptions plus penalties on these
196.193(3), F.S., for charitable purposes constitutes amounts as enumerated in section 196.183(5), F.S.
the use of the property for exempt purposes to the (3) Section 196.183(1), F.S., states that a single
extent of the exclusive or predominant use. The return must be filed,and therefore a single exemption
incidental use of said property for social, fraternal,or granted, for all freestanding equipment not located at
similar meetings shall not deprive the property of its the place where the owner of tangible personal
exempt status. It is not necessary that public funds property transacts business.
actually be allocated for such function or service (4) "Site where the owner of tangible personal
pursuant to section 196.012(7), F.S. property transacts business".
(3) Any part or portion of the real or personal (a) Section 196.183(2), F.S., defines "site where
property of a fraternal or benevolent organization the owner of tangible personal property transacts
leased or rented for commercial or other non-exempt business". A "site where the owner of tangible
purposes, or used by such organization for personal property transacts business" includes
commercial purposes, such as a bar, restaurant, or facilities where the business ships or receives goods,
swimming pool,shall not be exempt from ad valorem employees of the business are located, goods or
taxes but shall be taxable to the extent specified in equipment of the business are stored, or goods or
sections 196.192 and 196.012(3),F.S. In determining services of the business are produced, manufactured,
commercial purposes, pursuant to sections or developed, or similar facilities located in offices,
196.195(2)(e) and 196.196(1)(b), F.S., the stores, warehouses, plants, or other locations of the
reasonableness of the charges in relation to the value business. Sites where only the freestanding property
of the services shall be considered as well as whether of the owner is located shall not be considered sites
the excess is used to pay maintenance and operational where the owner of tangible personal property
expenses in furthering the exempt purposes or to transacts business.
provide services to persons unable to pay for the (b)Example: A business owns copying machines
services. or other freestanding equipment for lease. The
Rulemaking Authority 195.027(1), 213.06(1) FS. Law location where the copying machines are leased or
Implemented 196.012, 196.192, 196.195, 196.196 FS. History— where the freestanding equipment of the owner is
New 10-12-76, Formerly 12D 7.18,Amended 11-21-91, 12 30 placed does not constitute a site where the owner of
99.
the equipment transacts business. If it is not a site
12D-7.019 Tangible Personal Property where one or more of the activities stated in
Exemption. subsection (a) occur, for purposes of the tangible
(1) The filing of a complete Form DR-405, or personal property exemption, it is not considered a
Form DR-470A (incorporated by reference in rule site where the owner transacts business.
12D-16.002, F.A.C.) shall be considered the (5) Property Appraiser Actions — Maintaining
application for exemption. Assessment Roll Entry. For all freestanding
(2)Taxpayers who fail to file complete returns by equipment not located at a site where the owner of
April 1 or within any applicable extension period, tangible personal property transacts business,and for
shall not receive the$25,000 exemption. However,at which a single return is required, and for property
assessed under section 193.085, F.S., the property
the option of the property appraiser, owners of
property previously assessed without a return being appraiser is responsible for allocating the exemption
filed may qualify for the exemption without filing an to those taxing jurisdictions in which freestanding
initial return. Nothing in this rule shall preclude a equipment or property assessed under section
property appraiser from requiring that Form DR-405 193.085, F.S. is located. Allocation should be based
be filed. Returns not timely filed shall be subject to on the proportionate share of the just value of such
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property in each jurisdiction. However, the amount
of the exemption allocated to each taxing authority
may not change following the extension of the tax
roll under section 193.122, F.S.
(6) By February 1 of each year, the property
appraiser shall notify by mail all taxpayers whose
requirement for filing an annual tangible personal
property tax return was waived in the previous year.
The notification shall state that a return must be filed
if the value of the taxpayer's tangible personal
property exceeds the exemption and shall include
notification of the penalties for failure to file such a
return. Form DR-405W(incorporated by reference in
rule 12D-16.002, F.A.C.), may be used by property
appraisers at their option.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 192.047, 193.063, 193.072, 193.114, 193.122,
196.183, 213.05 FS.History New 11-1-12.
12D-7.020 Exemption for Real Property
Dedicated in Perpetuity for Conservation.
(1)To apply for the exemption in section 196.26,
F.S., a property owner must submit an original
application to the property appraiser by March 1, as
outlined in section 196.011, F.S.
(2) The Department prescribes Form DR-418C,
Real Property Dedicated in Perpetuity for
Conservation, Exemption Application, incorporated
by reference in rule 12D-16.002, F.A.C. Property
owners must use this form to apply for the exemption
in section 196.26, F.S.
(3) If the land is no longer eligible for this
exemption, the owner must promptly notify the
property appraiser. If the owner fails to notify the
property appraiser and it is determined the land was
not eligible for this exemption for any time within the
last 10 years, the owner is subject to taxes exempted
plus 18%interest each year and a penalty of 100%of
the taxes exempted. Any property of the owner will
be subject to a lien for the unpaid taxes and penalties.
(section 196.011, F.S.).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 196.011, 196.26 FS. History—New 11-1-12,
Amended 9-19-17.
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FLORIDA ADMINISTRATIVE CODE qualifies for a classified use assessment, the
CHAPTER 12D-8 classified use value shall be shown under the heading
ASSESSMENT ROLL PREPARATION AND "Classified Use Value."
APPROVAL (b) The following are specifically excluded from
(EXCERPT) the requirements of paragraph (a) above:
1. Streets, roads, and highways. The appraiser is
12D-8.001 All Property to Be Assessed not required to, but may assess and include on the
12D-8.002 Completion and Submission of appropriate assessment roll streets, roads, and
Assessment Rolls highways which have been dedicated to or otherwise
12D-8.003 Possessory Interest on the Roll acquired by a municipality, a county, or a state or
12D-8.004 Notice of Proposed Increase of federal agency.
Assessment from Prior Year a. The terms "streets", "roads", and "highways"
12D-8.005 Assessing Property Not Returned as include all public rights-of-way for either or both
Required by Law and Penalties pedestrian or vehicular travel.
Thereon b. The phrase "or otherwise acquired"shall mean
12D-8.006 Assessment of Property for Back that title to the property is vested in the municipality,
Taxes county, state, or federal agency and shall not include
12D-8.0061 Assessments; Homestead Property an easement or mere right of use.
Assessments at Just Value (Repealed) 2. Improvements or portions not substantially
12D-8.0062 Assessments; Homestead; completed on January 1 shall have no value placed
Limitations thereon.
12D-8.0063 Assessment of Changes,Additions,or 3. Inventory is exempt.
Improvements to a Homestead 4. Growing annual agricultural crops,nonbearing
(Repealed) fruit trees,nursery stock.
12D-8.0064 Assessments; Correcting Errors in 5. Household goods and personal effects of every
Assessments of a Homestead person residing and making his or her permanent
12D-8.0065 Transfer of Homestead Assessment home in this state are exempt from taxation. Title to
Difference; "Portability"; Sworn such household goods and personal effects may be
Statement Required; Denials; Late held individually, by the entireties, jointly, or in
Applications common with others. Storage in a warehouse, or
12D-8.00659 Notice of Change of Ownership or other place of safekeeping, in and of itself, does not
Control of Non-Homestead Property alter the status of such property. Personal effects is a
12D-8.0068 Reduction in Assessment for Living category of personal property which includes such
Quarters of Parents or Grandparents items as clothing, jewelry, tools, and hobby
12D-8.021 Procedure for the Correction of Errors equipment. No return of such property or claim for
by Property Appraisers exemption need be filed by an eligible owner and no
entries need be shown on the assessment roll.
12D-8.001 All Property to Be Assessed. (2) Agricultural lands shall be assessed in
(1) General. accordance with the provisions of Section 193.461,
(a) The property appraiser shall make a F.S., and these rules and regulations.
determination of the value of all property (whether (3) Pollution control devices shall be assessed in
such property is taxable, wholly or partially exempt, accordance with the provisions of Section 193.621,
or subject to classification reflecting a value less than F.S., and these rules and regulations.
its just value at its present highest and best use) (4) Land subject to a conservation easement,
located within the county according to its just or fair environmentally endangered lands, or lands used for
market value on the first day of January of each year outdoor recreational or park purposes when land
and enter the same upon the appropriate assessment development rights have been conveyed or
roll under the heading "Just Value." If the parcel conservation restrictions have been covenanted shall
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be assessed in accordance with the provisions of assessment of high-water recharge lands must be
Section 193.501, F.S., and these rules. based upon a formula adopted by ordinance by
(a) Petition — On or before April 1 of each year counties choosing to have a high-water recharge
any taxpayer claiming right of assessment for ad protection tax assessment program.
valorem tax purposes under this rule and Section Rulemaking Authority 195.027(1), 213.06(1) FS. Law
193.501, F.S., may file a petition with the property Implemented 192.001, 192.011, 192.042, 193.0H, 193.052,
appraiser requesting reclassification and 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,
reassessment of the land for the upcoming tax year. Formerly 12D-8.01,Amended 12-25-96, 1-31-99.
(b)In the event the property appraiser determines
that land development covenants, restrictions, rules 12D-8.002 Completion and Submission of
or regulations imposed upon property described in Assessment Rolls.
said petition render development to the highest and (1) The property appraiser shall complete the
best use no longer possible, he or she shall reclassify valuation of all property within his or her county and
and reassess the property described in the petition and shall enter the valuations on the appropriate
enter the new assessed valuation for the property on assessment roll not later than July 1 of each year.
the roll with a notation indicating that this property (2)The Executive Director may,for a good cause
receives special consideration as a result of shown, extend beyond July 1 the time for completion
development restrictions. For the purpose of of any assessment roll.
complying with Section 193.501(7)(a), F.S., the (a) In requesting an extension of time for
property appraiser will also maintain a record of the completion of assessments, the property appraiser
value of such property as if the development rights shall file a request for such extension on a form
had not been conveyed and the conservation prescribed by the Department or in an official letter
restrictions had not been covenanted. which shall include the following:
(5) Land Subject to a Moratorium (Section 1.An indication of the assessment roll or rolls for
193.011(2), F.S.). which an extension of time is requested for
(a) The property appraiser shall consider any completion and the property appraiser's estimate of
moratorium imposed by law, ordinance, regulation, the time needed for completion of each such roll.
resolution, proclamation, or motion adopted by any 2. The specific grounds upon which the request
governmental body or agency which prohibits, for extension of the time of completion of the
restricts, or impairs the ability of a taxpayer to assessment roll or rolls is based.
improve or develop his property to its highest and 3. A statement that "the failure to complete the
best use in determining the value of the property. assessment roll(s)not later than July 1 of the taxable
1. The taxpayer, whose property is so affected, year is not due to negligence, carelessness, nor
may file a petition with the property appraiser on or dilatory action over which I exercise any power,
before April 1 requesting reclassification and authority, or control."
reassessment for the current tax year. 4. Date and signature of the property appraiser
2. The taxpayer's right to receive a making the request.
reclassification and reassessment under this rule and 5. If the request for extension of time is for more
Section 193.011(2),F.S., shall not be impaired by his than 10 days and the request is not received in the
failure to file said petition with the property office of the Executive Director prior to June 10 of
appraiser. the year in which the request is made, a statement as
(b)In the event the property appraiser determines to why the request was not filed prior to June 10. A
that restrictions placed upon land subject to a request for an extension of time of 10 days or less
moratorium render development to the highest and may be made at any time provided the request is
best use no longer possible, he shall reclassify and received by the Executive Director prior to July 1.
reassess the property. (b) The Executive Director, the Executive
(6) High-water recharge lands shall be classified Director's designee may:
in accordance with Section 193.625, F.S. The 1. Require such additional information from the
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property appraiser as he or she may deem necessary documentation shall include individual data for all
in connection with the request for extension; sales used and a narrative on the procedures used in
2.Conduct an investigation to determine the need the study. In addition, an accurate tabular summary
for the requested extension and such other of per acre land valuations used for each class of
information as may be pertinent; agricultural property in preparing the assessment roll
3. Grant to each property appraiser requesting it, shall be submitted with the assessment roll to the
one extension of time for the completion of any one Executive Director.
or more of the assessment rolls for a period of not Rulemaking Authority 195.027(1), 213.06(1) FS. Law
more than 10 days beyond July 1 of any year at his or Implemented 192.001, 193.011, 193.023, 193.114, 193.1142,
193.122, 213.05 FS. History New 12-7-76, Amended 9-30-82,
her discretion. Formerly 12D-8.02.
4. Grant one or more extensions of time to a day
certain to any property appraiser for the completion 12D-8.003 Possessory Interest on the Roll.
of any one or more of the assessment rolls for a period The property appraiser shall enter the assessed value
exceeding 10 days upon a finding that the extension of an assessable possessory interest on the
is warranted by reason of one or more of the appropriate assessment roll according to the nature or
following: character of the property possessed. Stated in other
a. A total reappraisal, to be included on the terms, if the possessory interest is in real property,
assessment roll or rolls, for which a request for then the assessment shall appear on the real property
extension of time has been requested is in progress, assessment roll; if it is an interest in tangible personal
and such program has been conducted in a manner to property or inventory, then the assessment shall
avoid causing unreasonable or undue delay in appear on the Tangible Personal Property
completion of the assessment rolls. Assessment Roll.
b. An act or occurrence beyond the control of Rulemaking Authority 195.027(1), 213.06(1) FS. Law
man, such as, but not limited to, destruction of Implemented 192.011, 193.011, 193.085, 193.114, 213.05 FS.
records or equipment needed to compile an History—New 12-7-76,Formerly 12D-8.03.
assessment roll,fire,flood,hurricane,or other natural
catastrophe, or death; 12D-8.004 Notice of Proposed Increase of
c. An occurrence or non-occurrence not beyond Assessment from Prior Year.
the control of man, when such occurrence or non- The notice mailed pursuant to Section 194.011, F.S.,
occurrence was not for the purpose of delaying the and Rule 12D-8.005, F.A.C., shall contain a
completion of the assessment roll or rolls on the date statement advising the taxpayer that:
fixed by law, July 1. (1) Upon request the property appraiser or a
(3)Each assessment roll shall be submitted to the member of his or her staff shall agree to a conference
Executive Director of the Department of Revenue for regarding the correctness of the assessment; and,
review in the manner and form prescribed by the (2) He or she has a right to petition to the value
Department on or before the first Monday in July; adjustment board, and the procedures for doing so.
however, an extension granted under subsection (2) Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 194.011, 213.05 FS. History New 12-7-76,
above shall likewise extend the time for submission. Amended 7-10-78,Formerly 12D 8.04.
(4) Accompanying the assessment roll submitted
to the Executive Director shall be,on a form provided 12D-8.005 Assessing Property Not Returned
by the Department, an accurate tabular summary by as Required by Law and Penalties Thereon.
property class of any adjustments made to recorded (1) The due date without an extension granted
selling prices or fair market value in arriving at pursuant to Section 193.063,F.S., is April 1.
assessed value. Complete, clear, and accurate (a) If the taxpayer has failed to file a return on or
documentation for each adjustment under Section before the due date, including any extensions, then,
193.011(8), F.S., exceeding fifteen percent shall based upon the best information available, the
accompany this summary detailing how that property appraiser shall list the appropriate property
percentage adjustment was calculated. This on a return,assess it,and apply the 25 percent penalty
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thereon. An assessment made in this manner shall be by this rule.
considered an increased assessment and notice must (7) If no return is filed for two successive years,
be sent thereof in accordance with the provisions of the property appraiser shall, for the second year no
Section 194.011,F.S., and Rule 12D-8.004, F.A.C. return is filed, inspect the property, examine the
(b) If a return is filed before the fifth month from property owner's financial records, or otherwise in
the due date or the extended due date of the return, good faith attempt to ascertain the just value of the
the penalty shall be reduced in accordance with the property before otherwise assessing the property as
penalty schedule in Section 193.072(1)(b), F.S., and provided in subsection(1) of this rule.
the property appraiser is authorized to waive the (8) The property appraiser may not waive or
penalty entirely upon finding that good cause has reduce penalties levied on railroad and other property
been shown. assessed by the Department of Revenue.
(2) When a return is filed, the property appraiser Rulemaking Authority 195.027(1), 213.06(1) FS. Law
shall ascertain whether all property required to be 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,
returned is listed. If such property is unlisted on the 12-28-95, 12-31-98, 12-30-99.
return, the property appraiser shall:
(a) As soon as practicable after filing the return 12D-8.006 Assessment of Property for Back
and based upon the best information available,list the Taxes.
property on the return, assess it, apply the 15 percent (1) "Escape taxation" means to get free of tax, to
penalty thereon and to this sum apply any penalties avoid taxation, to be missed from being taxed, or to
provided in subsection (1) of this rule as may be be forgotten for tax purposes. Improvements,
appropriate. Assessing the property in this manner changes, or additions which were not taxed because
shall be considered an increased assessment and of a clerical or some other error and are a part of and
notice must be sent thereof in accordance with the encompassed by a real property parcel which has
provisions of Section 194.011(2), F.S., and Rule been duly assessed and certified, should be included
12D-8.004, F.A.C. in this definition if back taxes are due under Section
(b) If the unlisted property is properly listed by 193.073, 193.092 or 193.155(8),F.S.Property under-
the taxpayer, the property appraiser is authorized to assessed due to an error in judgment should be
reduce or waive the penalty entirely upon finding that excluded from this definition. Korash v. Mills, 263
good cause has been shown. So.2d 579 (Fla. 1972).
(3) When a return has property unlisted that (2)The property appraiser shall,in addition to the
renders the return so deficient as to indicate an intent assessment for the current year:
to evade or illegally avoid the payment of lawful (a)Make a separate assessment for each year(not
taxes, it shall be deemed a failure to file a return. to exceed three) that the property has been entirely
(4) For the purposes of determining whether a omitted from the assessment roll;
return was filed late or property was unlisted with the (b) Determine the value of the property as it
intention of illegally avoiding the payment of lawful existed on January 1 of each year that the property
taxes, consideration shall be given as to whether the escaped taxation;
taxpayer made a late or corrective filing before he (c) Distinctly note on the assessment roll the year
was notified of an increased assessment. for which each assessment is made; and,
(5) The property appraiser shall briefly state, in (d) Apply the millage levy for the year taxation
writing on the return, those facts and circumstances was escaped, add the penalties, if applicable, and
constituting good cause for waiving or reducing a extend the tax. This shall be done for each year the
penalty. The property appraiser shall reduce or waive property has escaped taxation, not to exceed three
penalty only upon a proper finding of good cause years.
shown. "Good cause"means the exercise of ordinary (e)Assessments for back taxes shall appear on the
care and prudence in the particular circumstances in assessment roll immediately following the
complying with the law. assessment of the property for the current year, or on
(6) Penalties shall be waived only as authorized a supplemental roll immediately following the
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current roll. each year as provided in Section 193.011, F.S.
(f) Any tabulation of valuations from the current (3) Unless subsection (5) or (6) of this rule
roll shall not include assessments for back taxes but require a lower assessment, the assessed value shall
shall include, immediately after tabulations of the be equal to the just value as determined under
current roll totals, the corresponding tabulations for subsection(2) of this rule.
back assessed property with a notation identifying the (4) The assessed value of each individual
figure as such. homestead property shall change annually, but shall
(3) Back assessments of assessable leasehold or not exceed just value.
possessory interest in property of the United States, (5) Where the current year just value of an
of the state, or any political subdivision, individual property exceeds the prior year assessed
municipality, agency, authority, or other public body value, the property appraiser is required to increase
corporate of the state, are enforced as a personal the prior year's assessed value by the lower of:
obligation of the lessee and shall be placed on the roll (a)Three percent; or
in the name of the holder of the leasehold in the (b)The percentage change in the Consumer Price
year(s)taxation was escaped. Index (CPI) for all urban consumers, U.S. City
(4) Back assessments of property acquired by a Average,all items 1967=100,or successor reports for
bona fide purchaser that had no knowledge that the the preceding calendar year as initially reported by
property purchased had escaped taxation shall be the United States Department of Labor, Bureau of
assessed to the previous owner in accordance with Labor Statistics.
Section 193.092(1), F.S. A "bona fide purchaser" (6) If the percentage change in the Consumer
means a purchaser,for value,in good faith,before the Price Index (CPI) referenced in paragraph (5)(b) is
certification of the assessment of back taxes to the tax negative, then the assessed value shall be the prior
collector for collection. year's assessed value decreased by that percentage.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law (7) The assessed value of an individual
Implemented 193.073, 193.092, 193.155, 213.05 FS. History— homestead property shall not exceed just value.
New 12-7-76, Formerly 12D-8.06, Amended 12-27-94, 12-31 Rulemaking Authority 195.027(1) FS. Law Implemented
98, 12-30-02. 193.011, 193.023, 193.155, 196.031 FS.History—New 10-4-95,
Amended 6-14-22.
12D-8.0061 Assessments;Homestead Property
Assessments at Just Value. 12D-8.0063 Assessment of Changes,Additions,
Rulemaking Authority 195.027(1) FS. Law Implemented or Improvements to a Homestead.
193.011, 193.023, 193.155 FS. History—New 12-27-94,
Amended 10-2-07, 11-1-12,Repealed 6-14-22.
Rulemaking Authority 195.027(1) FS. Law Implemented
192.042, 193.011, 193.023, 193.155, 193.1551 FS. History-
12D-8.0062 Assessments; Homestead; New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07,
Limitations. Repealed 6-14-22.
(1) This rule governs the determination of the
assessed value of property subject to the homestead 12D-8.0064 Assessments;Correcting Errors in
assessment limitation under Article VII, Section 4(d), Assessments of a Homestead.
Florida Constitution and Section 193.155, F.S., (1) This rule applies where any change, addition,
except as it relates to changes, additions or or improvement is not considered in the assessment
improvements, changes of ownership, corrections, of a property as of the first January 1 after it is
and transfers of homestead assessment limitation substantially completed. The property appraiser must
difference ("portability"). (2) Just value is the determine the just value for such change, addition, or
standard for assessment of homestead property, improvement and adjust the assessment for the year
subject to the provisions of Article VII, Section 4(d), following the substantial completion of the change,
Florida Constitution. Therefore, the property addition, or improvement, as if the assessment had
appraiser is required to determine the just value of been correctly made. The property appraiser must
each individual homestead property on January 1 of adjust the assessed value of the homestead property
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for all subsequent years. exemption which the person received but to which
(2) If an error is made in the assessment of any the person was not entitled. Where a person is
homestead due to a material mistake of fact improperly granted a homestead exemption due to a
concerning an essential characteristic of the property, clerical mistake or omission by the property
the assessment shall be adjusted for each erroneous appraiser, the lien shall include the unpaid taxes but
year. This adjustment is for prospective application not penalty and interest.
only. For purposes of this subsection, the term (d) In the case of the homestead property
"material mistake of fact"means any and all mistakes assessment increase limitation,the unpaid taxes shall
of fact, relating to physical characteristics of be the taxes on the amount of the difference between
property, considered in arriving at the assessed value the assessed value and the just value for each year.
of a property that, if corrected, would affect the Where a person entitled to the homestead exemption
assessed value of that property. inadvertently receives the homestead property
(3) This subsection shall apply where the assessment increase limitation following a change of
property appraiser determines that a person who was ownership,the person shall not be required to pay the
not entitled to the homestead exemption or the unpaid taxes, penalty and interest.
homestead property assessment increase limitation (e)The amounts determined under paragraphs (c)
was granted it for any year or years within the prior and (d), shall be added together and entered on the
10 years. notice of intent and on the notice of lien.
(a) The property appraiser shall take the Rulemaking Authority 195.027(1) FS. Law Implemented
following actions: 193.011, 193.023, 193.155, 196.011, 196.161 FS.History—New
1. Serve upon the owner a notice of intent to 12-27-94,Amended 12-28-95, 9-19-17, 6-14-22.
record in the public records of the county a notice of 12D-8.0065 Transfer of Homestead
tax lien against any property owned by that person in Assessment Difference; "Portability"; Sworn
the county in the amount of the unpaid taxes, plus a Statement Required; Denials; Late Applications.
penalty of 50 percent of the unpaid taxes for each (1) For purposes of this rule, the following
year and 15 percent interest on the unpaid taxes per definitions apply.
year. The owner of the property must be given the (a) The "previous property appraiser" means the
opportunity to pay the taxes and any applicable property appraiser in the county where the taxpayer's
penalties and interest within 30 days. If the previous homestead property was located.
homestead exemption or the homestead property (b) The "new property appraiser" means the
assessment increase limitation was improperly property appraiser in the county where the taxpayer's
granted as a result of a clerical mistake or omission, new homestead is located.
the person or entity improperly receiving the property (c) The "previous homestead" means the
assessment limitation may not be assessed penalties homestead which the assessment difference is being
or interest. transferred from.
2. Record in the public records of the county a (d) The "new homestead" means the homestead
notice of tax lien against any property owned by this which the assessment difference is being transferred
person in the county and identify all property
included in this notice of tax lien. to.
3. The property appraiser shall correct the rolls to (e)"Assessment difference"means the difference
disallow the exemption and the homestead between assessed value and just value attributable to
assessment increase limitation for any years to which Section 193.155, F.S.
the owner was not entitled to either. (2) Section 193.155(8), F.S., provides the
(b)Where the notice is served by U.S. mail or by procedures for the transfer of the homestead
certified mail, the 30-day period shall be calculated assessment difference to a new homestead, within
from the date the notice was postmarked. stated limits, when a previous homestead is
(c) In the case of the homestead exemption, the abandoned. The amount of the assessment difference
unpaid taxes shall be the taxes on the amount of the is transferred as a reduction to the just value of the
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interest owned by persons that qualify and receive assessment difference to be attributed to him or her
homestead exemption on a new homestead. as spouses for transfer to the new homestead, he or
(a) This rule sets limits and requirements she must also file a copy of Form DR-501 TS,
consistent with Section 193.155(8), F.S. A person Designation of Ownership Shares of Abandoned
may apply for the transfer of an assessment Homestead (incorporated by reference in Rule 12D-
difference from a previous homestead property to a 16.002, F.A.C.,
new homestead property if: https://www.flrules.org/Gateway/reference.asp'?No=
1.The person received a homestead exemption on Ref-05793) that was already filed with the previous
the previous property on January 1 of one of the last property appraiser as described in subsection(5).
three years before establishing the new homestead; (4) Within the limitations for multiple owners in
and, subsection (5), the total which may be transferred is
2. The previous property was abandoned as a limited as follows:
homestead after that January 1; and, (a) Upsizing — When the just value of the new
3. The previous property was, or will be, homestead equals or is greater than the just value of
reassessed at just value or assessed under Section the previous homestead, the maximum amount that
193.155(8), F.S., as of January 1 of the year after the can be transferred is $500,000.
year in which the abandonment occurred subject to (b)Downsizing—When the just value of the new
Subsections 193.155(8) and 193.155(3), F.S; and, homestead is less than the just value of the previous
4.The person establishes a new homestead on the homestead, the maximum amount that can be
property by January 1 of the year they are applying transferred is$500,000. Within that limit,the amount
for the transfer. must be the same proportion of the new homestead's
(b)Under Section 193.155(8),F.S.,the transfer is just value as the proportion of the assessment
only available from a prior homestead for which a difference was of the previous homestead's just
person previously received a homestead exemption. value.
For these rules: (5)(a) Transferring without splitting or joining —
1.If spouses owned and both permanently resided When two or more persons jointly abandon a single
on a previous homestead, each is considered to have previous homestead and jointly establish a new
received the homestead exemption, even if only one homestead, the provisions for splitting and joining
of them applied for the homestead exemption on the below do not apply if no additional persons are part
previous homestead. of either homestead. The maximum amount that can
2. For joint tenants with rights of survivorship be transferred is $500,000.
and for tenants in common, those who qualified for (b) Splitting — When two or more people who
and received the exemption on a previous homestead previously shared a homestead abandon that
are considered to have received the exemption. homestead and establish separate homesteads, the
(3)(a) To apply for portability, the person must maximum total amount that can be transferred is
file Form DR-501T, Transfer of Homestead $500,000. Within that limit, each person who
Assessment Difference,(incorporated by reference in received a homestead exemption and is eligible to
Rule 12D-16.002, F.A.C., transfer an amount is limited to a share of the
https://www.flrules.org/Gateway/reference.asp?No= previous homestead's difference between assessed
Ref-05793), including a sworn statement, by March value and just value. The shares of the persons that
1. Form DR-501T is submitted as an attachment to received the homestead exemption cannot total more
Form DR-501, Original Application for Ad Valorem than 100 percent.
Tax Exemption, (incorporated by reference in Rule 1. For tenants in common, this share is the
12D-16.002, F.A.C., difference between just value and assessed value for
https://www.firules.org/Gateway/reference.asp?No= the tenant's proportionate interest in the property.
Ref-05793). This is the just value of the tenant's interest minus the
(b) If the person meets the qualifications and assessed value of the tenant's interest.
wants to designate the ownership share of the
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2.For joint tenancy with right of survivorship and highest difference between just value and assessed
for spouses, the share of the homestead assessment value from any of the persons' previous homesteads.
difference is the difference between the just value and (6) Abandonment.
the assessed value of the owner's share of the (a) To transfer an assessment difference, a
homestead portion of the property. This is the homestead owner must abandon the homestead
difference between the just value and the assessed before January 1 of the year the new application is
value of the homestead portion of the property, made.
divided by the number of owners that received the (b) In the case of joint tenants with right of
exemption, unless another interest share is on the survivorship, if only one owner moved and the other
title. In that case, the portion of the amount that may stayed in the original homestead, the homestead
be transferred is the difference between just value and would not be abandoned. The person who moved
assessed value for the owner's stated share of the could not transfer any assessment difference.
homestead portion of the property. (c) To receive an assessment reduction under
3. Subparagraphs (5)(b)1. and (5)(b)2., do not Section 193.155(8), F.S., a person may abandon his
apply if spouses abandon jointly titled property and or her homestead even though it remains his or her
designate their respective ownership shares by primary residence by providing written notification
completing and filing Form DR-501 TS. When a to the property appraiser of the county where the
complete and valid Form DR-501TS is filed as homestead is located. This notification must be
provided in this subparagraph, the designated delivered before or at the same time as the timely
ownership shares are irrevocable. filing of a new application for homestead exemption
If spouses abandon jointly titled property and want to on the property. This abandonment will result in
designate their respective ownership shares they reassessment at just value as provided in
must: subparagraph (2)(a)3. of this rule.
a. Be married to each other on the date the jointly (7) Only the difference between assessed value
titled property is abandoned. and just value attributable to Section 193.155, F.S.,
b. Each execute the sworn statement designating can be transferred.
the person's ownership share on Form DR-501TS. (a) If a property has both the homestead
c. File a complete and valid Form DR-501TS exemption and an agricultural classification,a person
with the previous property appraiser before either cannot transfer the difference that results from an
person applies for portability on Form DR-501 T with agricultural classification.
the new property appraiser. (b) If a homeowner has a homestead and is
d. Include a copy of Form DR-501 TS with the receiving a reduction in assessment for living
homestead exemption application filed with the new quarters for parents or grandparents under Section
property appraiser as described in subsection(3). 193.703, F.S., the reduction is not included in the
4. Except when a complete and valid designation transfer. When calculating the amount to be
Form DR-501TS is filed,the shares of the assessment transferred, the amount of that reduction must be
difference cannot be sold, transferred, or pledged to added back into the assessed value before calculating
any taxpayer. For example, if spouses divorce and the difference.
both abandon the homestead, they each take their (8)Procedures for property appraiser:
share of the assessment difference with them. The (a) If the previous homestead was in a different
property appraiser cannot accept a stipulation county than the new homestead, the new property
otherwise. appraiser must transmit a copy of the completed
(c) Joining—When two or more people, some of Form DR-501T with a completed Form DR-501 to
whom previously owned separate homesteads and the previous property appraiser. If the previous
received a homestead exemption, join together to homesteads of applicants applying for transfer were
qualify for a new homestead, the maximum amount in more than one county, each applicant from a
that can be transferred is $500,000. Within that limit, different county must fill out a separate Form DR-
the amount that can be transferred is limited to the 501T.
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1.The previous property appraiser must complete social security numbers and linked information on
Form DR-501RVSH, Certificate for Transfer of Forms DR-501,DR-501T, and DR-501RVSH.
Homestead Assessment Difference (incorporated by (9)(a) The transfer of an assessment difference is
reference in Rule 12D-16.002, F.A.C., not final until all values on the assessment roll on
https://www.flrules.org/Gatewayireference.asp?No= which the transfer is based are final. If the values are
Ref-05793). By April 1 or within two weeks after final after the procedures in these rules are exercised,
receiving Form DR-501T, whichever is later, the the property appraiser(s) must make appropriate
previous property appraiser must send this form to corrections and send a corrected assessment notice.
the new property appraiser. As part of the Any values that are in administrative or judicial
information returned on Form DR-501RVSH, the review must be noticed to the tribunal or court for
previous property appraiser must certify that the accelerated hearing and resolution so that the intent
amount transferred is part of a previous homestead of Section 193.155(8), F.S., may be fulfilled.
that has been or will be reassessed at just value as of (b) This rule does not authorize the consideration
January 1 of the year after the year in which the or adjustment of the just, assessed, or taxable value
abandonment occurred as described in subparagraph of the previous homestead property.
(2)(a)3. of this rule. (10)Additional provisions.
2. Based on the information provided on Form (a) If the information from the previous property
DR-501RVSH from the previous property appraiser, appraiser is provided after the procedures in this
the new property appraiser calculates the amount that section are exercised, the new property appraiser
may be transferred and applies this amount to the must make appropriate corrections and send a
January 1 assessment of the new homestead for the corrected assessment notice.
year for which application is made. (b) The new property appraiser must promptly
(b) If the transfer is from the same county as the notify a taxpayer if the information received or
new homestead, the property appraiser retains Form available is insufficient to identify the previous
DR-501T. Form DR-501RVSH is not required. For a homestead and the transferable amount. For a timely
person that applied on time for the transfer of filed application, this notice must be sent by July 1.
assessment difference,the property appraiser updates (c) If the previous property appraiser supplies
the ownership share information using the share enough information to the new property appraiser,
methodology in this rule. the information is considered timely if provided in
(c) The new property appraiser must record the time to include it on the notice of proposed property
following in the assessment roll submitted to the taxes sent under Sections 194.011 and 200.065(1),
Department according to Section 193.1142, F.S., for F.S.
the year the transfer is made to the homestead parcel: (d)If the new property appraiser has not received
1. Flag for current year assessment difference enough information to identify the previous
transfer; homestead and the transferable amount in time to
2. Number of owners among whom the previous include it on the notice of proposed property taxes,
assessment difference was split. Enter 1 if previous the taxpayer may file a petition with the value
difference was not split; adjustment board in the county of the new
3. Assessment difference value transferred; homestead.
4. County number of previous homestead; (11)Denials.
5. Parcel ID of previous homestead; (a) If the applicant is not qualified for transfer of
6. Year from which assessment difference value any assessment difference, the new property
was transferred; appraiser must send Form DR-490PORT, Notice of
(d) Property appraisers that have information Denial of Transfer of Homestead Assessment
sharing agreements with the Department are Difference, (incorporated by reference in Rule 12D-
authorized to share confidential tax information with 16.002,F.A.C.)to the applicant by July 1 and include
each other under Section 195.084, F.S., including the reasons for the denial.
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(b) Any property appraiser who sent a notice of (1) Any person or entity that owns non-
denial by July 1 because he or she did not receive homestead property that is entitled to receive the 10
sufficient information to identify the previous percent assessment increase limitation under Section
homestead and the amount which is transferable, 193.1554 or 193.1555, F.S., must notify the property
must grant the transfer after receiving information appraiser of the county where the property is located
from the previous property appraiser showing the of any change of ownership or control as defined in
taxpayer was qualified, if the new property appraiser Sections 193.1554(5) and 193.1555(5), F.S. This
determines the taxpayer is otherwise qualified. If a notification is not required if a deed or other
petition was filed based on a timely application for instrument of title has been recorded in the county
the transfer of an assessment difference, the value where the parcel is located.
adjustment board shall refund the taxpayer the (2) As provided in Sections 193.1554(5) and
petition filing fee. 193.1555(5), F.S., a change of ownership or control
(c) Petitions of denials may be filed with the means any sale, foreclosure, transfer of legal title or
value adjustment board as provided in Rule 12D- beneficial title in equity to any person, or the
9.028, F.A.C. cumulative transfer of control or of more than fifty
(12) Late applications. (50) percent of the ownership of the legal entity that
(a) Any person qualified to have property owned the property when it was most recently
assessed under Section 193.155(8), F.S., who fails to assessed at just value.
file for a new homestead on time in the first year (3) For purposes of a transfer of control,
following eligibility may file in a subsequent year. "controlling ownership rights" means voting capital
The assessment reduction must be applied to assessed stock or other ownership interest that legally carries
value in the year the transfer is first approved. A voting rights or the right to participate in
refund may not be given for previous years. management and control of the legal entity's
(b)Any person who is qualified to have his or her activities. The term also includes an ownership
property assessed under Section 193.155(8), F.S., interest in property owned by a limited liability
who fails to file an application by March 1, may file company or limited partnership that is treated as
an application for assessment under that subsection owned by its sole member or sole general partner.
and, under Section 194.011(3), F.S., may file a (4)(a) A cumulative transfer of control of the
petition with the value adjustment board requesting legal entity that owns the property happens when any
the assessment be granted. The petition may be filed of the following occur:
at any time during the taxable year by the 25th day 1. The ownership of the controlling ownership
following the mailing of the notice by the property rights changes and either:
appraiser as provided in Section 194.011(1), F.S. In a. A shareholder or other owner that did not own
spite of Section 194.013, F.S., the person must pay a more than fifty (50) percent of the controlling
nonrefundable fee of$15 when filing the petition, as ownership rights becomes an owner of more than
required by paragraph(j),of Section 193.155(8),F.S. fifty(50)percent of the controlling ownership rights;
After reviewing the petition,the property appraiser or or
the value adjustment board may grant the assessment b. A shareholder or other owner that owned more
under Section 193.155(8), F.S., if the property than fifty (50) percent of the controlling ownership
appraiser or value adjustment board find the person rights becomes an owner of less than fifty (50)
is qualified and demonstrates particular extenuating percent of the controlling ownership rights.
circumstances to warrant granting the assessment. 2.a. There is a change of all general partners; or
Rulemaking Authority 195.027(1) FS. Law Implemented b. Among all general partners the ownership of
192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, the controlling ownership rights changes as described
194.011, 194.013, 195.084, 200.065 FS.History—New 9-10-15,
Amended 11-11-21. in subparagraph 1. above.
(b) If the articles of incorporation and bylaws or
12D-8.00659 Notice of Change of Ownership other governing organizational documents of a legal
or Control of Non-Homestead Property. entity require a two-thirds majority or other
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supermajority vote of the voting shareholders or of ownership or control since the January 1,when the
other owners to approve a decision,the supermajority property was most recently assessed at just value.
shall be used instead of the fifty (50) percent for (d) The property appraiser is required to provide
purposes of paragraph(a) above. a notice of intent to record a tax lien on any property
(5) There is no change of ownership if: owned by a person or entity that was granted,but not
(a) The transfer of title is to correct an error; entitled to, the property assessment limitation under
(b) The transfer is between legal and equitable Section 193.1554 or 193.1555, F.S. Before a lien is
title; or filed, the person or entity who was notified must be
(c) For "non-homestead residential property" as given 30 days to pay the taxes, applicable penalties,
defined in Section 193.1554(1), F.S., the transfer is and interest.If the property assessment limitation was
between husband and wife, including a transfer to a improperly granted as a result of a clerical mistake or
surviving spouse or a transfer due to a dissolution of omission, the person or entity improperly receiving
marriage. This paragraph does not apply to non- the property assessment limitation may not be
residential property that is subject to Section assessed penalties or interest.
193.1555, F.S. (e) The property appraiser shall use the
(6) For a publicly traded company, there is no information provided on the Form DR-430 to assess
change of ownership or control if the cumulative property as provided in Sections 193.1554, 193.1555
transfer of more than 50 percent of the ownership of and 193.1556, F.S. For listing ownership on the
the entity that owns the property occurs through the assessment rolls, the property appraiser must not use
buying and selling of shares of the company on a Form DR-430 as a substitute for a deed or other
public exchange. This exception does not apply to a instrument of title in the public records.
transfer made through a merger with or an acquisition Rulemaking Authority 195.027(1), 213.06(1) FS. Law
by another company, including an acquisition by Implemented 193.1554, 193.1555, 193.1556 FS. History—New
acquiring outstanding shares of the company.
11-1-12,Amended 9-19-17.
(7)(a) For changes of ownership or control, as 12D-8.0068 Reduction in Assessment for
referenced in subsection (2), of this rule, the owner Living Quarters of Parents or Grandparents.
must complete and send Form DR-430, Change of
Ownership or Control, Non-Homestead Property, to (1)(a) In accordance with Section 193.703, F.S.,
the property appraiser unless a deed or other and s. 4(e), Art. VII of the State Constitution, the
instrument of title has been recorded in the county board of county commissioners of any county may
where the parcel is located. This form is adopted by adopt an ordinance to provide for a reduction in the
the Department of Revenue and incorporated by assessed value of homestead property equal to any
reference in Rule 12D-16.002, F.A.C. If one owner increase in assessed value of the property which
completes and sends a Form DR-430 to the property results from the construction or reconstruction of the
appraiser, another owner is not required to send an property for the purpose of providing living quarters
additional Form DR-430. for one or more natural or adoptive parents or
(b) Form DR-430M, Change of Ownership or grandparents of the owner of the property or of the
Control, Multiple Parcels, which is incorporated by owner's spouse if at least one of the parents or
reference in Rule 12D-16.002, F.A.C., may be used grandparents for whom the living quarters are
as an attachment to Form DR-430. A property owner provided is at least 62 years of age. The board of
may use DR-430M to list all property owned or county commissioners shall deliver a copy of any
controlled in the state for which a change of ordinance adopted under Section 193.703,F.S.,to the
ownership or control has occurred. A copy of the property appraiser.
form should be sent to each county property appraiser (b)The reduction in assessed value resulting from
where a parcel is located. an ordinance adopted pursuant to Section 193.703,
(c) On January 1, property assessed under F.S., shall be applicable to the property tax levies of
Sections 193.1554 and 193.1555, F.S., must be all taxing authorities levying tax within the county.
assessed at just value if the property has had a change (2) A reduction may be granted under subsection
(1), only to the owner of homestead property where
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the construction or reconstruction is consistent with reduction for living quarters provided by this section.
local land development regulations, including,where (c) At least one qualifying parent or grandparent
applicable,proper application for a building permit. must be at least 62 years of age.
(3) In order to qualify for the assessment (d) In determining that the parent or grandparent
reduction pursuant to this section,property must meet is the natural or adoptive parent or grandparent of the
the following requirements: owner or the owner's spouse and that the age
(a) The construction or reconstruction for which requirements are met, the property appraiser shall
the assessment reduction is granted must have been rely on an application by the property owner and such
substantially completed on or before the January 1 on other information as the property appraiser
which the assessment reduction for that property will determines is relevant.
first be applied. (5) Construction or reconstruction qualifying as
(b) The property to which the assessment providing living quarters pursuant to this section is
reduction applies must qualify for a homestead limited to additions and renovations made for the
exemption at the time the construction or purpose of allowing qualified parents or grandparents
reconstruction is substantially complete and each to permanently reside on the property. Such additions
year thereafter. or renovations may include the construction of a
(c) The qualified parent or grandparent must separate building on the same parcel or may be an
permanently reside on the property on January 1 of addition to or renovation of the existing structure.
the year the assessment reduction first applies and Construction or reconstruction shall be considered as
each year thereafter. being for the purpose of providing living quarters for
(d) The construction or reconstruction must have parents or grandparents if it is directly related to
been substantially completed after January 7, 2003, providing the amenities necessary for the parent or
the effective date of Section 193.703, F.S. grandparent to reside on the same property with their
(4)(a)The term"qualified parent or grandparent" child or grandchild. In making this determination,the
means the parent or grandparent residing in the living property appraiser shall rely on an application by the
quarters, as their primary residence, constructed or property owner and such other information as the
reconstructed on property qualifying for assessment property appraiser determines is relevant.
reduction pursuant to Section 193.703, F.S., on (6)(a) On the first January 1 on which the
January 1 of the year the assessment reduction first construction or reconstruction qualifying as
applies and each year thereafter. Such parent or providing living quarters is substantially complete,
grandparent must be the natural or adoptive parent or the property appraiser shall determine the increase in
grandparent of the owner, or the owner's spouse, of the just value of the property due to such construction
the homestead property on which the construction or or reconstruction. For that year and each year
reconstruction occurred. thereafter in which the property qualifies for the
(b) "Primary residence" shall mean that the assessment reduction, the assessed value calculated
parent or grandparent does not claim a homestead pursuant to Section 193.155, F.S., shall be reduced
exemption elsewhere in Florida. Such parent or by the amount so determined. In no year may the
grandparent cannot qualify as a permanent resident assessment reduction, inclusive and aggregate of all
for purposes of being granted a homestead exemption qualifying parents or grandparents, exceed twenty
or tax credit on any other property,whether in Florida percent of the total assessed value of the property as
or in another state. If such parent or grandparent improved prior to the assessment reduction being
receives or claims the benefit of an ad valorem tax taken. If in any year the reduction as calculated
exemption or a tax credit elsewhere in Florida or in pursuant to this subsection exceeds twenty percent of
another state where permanent residency is required assessed value, the reduction shall be reduced to
as a basis for the granting of that ad valorem tax equal twenty percent.
exemption or tax credit, such parent or grandparent is (b) Construction or reconstruction can qualify
not a qualified parent or grandparent under this under paragraph (4)(a) in a later year, as long as the
subsection and the owner is not entitled to the owner makes an application for the January 1 on
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which a qualifying parent or grandparent meets the Errors by Property Appraisers.
requirements of paragraph (4)(b). The owner must (1) This rule shall apply to errors made by
certify in such application as to the date the property appraisers in the assessment of taxes on both
construction or reconstruction was substantially real and personal property.
complete and that it was for the purpose of providing (2) For every change made to an assessment roll
living quarters for one or more natural or adoptive subsequent to certification of that roll to the tax
parents or grandparents of the owner of the property collector pursuant to Section 193.122, F.S., the
or of the owner's spouse as described in paragraph property appraiser shall complete a Form DR-409,
(1)(a). In such case, the property appraiser shall Certificate of Correction of the Tax Roll.No property
determine the increase in the just value of the appraiser shall issue a Certificate of Correction
property due to such construction or reconstruction except for a reason permitted by this rule section.
as of the first January 1 on which it was substantially (a) The following errors shall be subject to
complete. However, no reduction shall be granted in correction:
any year until a qualifying parent or grandparent 1. The failure to allow an exemption for which an
meets the requirements of paragraph (4)(b). application has been filed and timely granted
(7) Further construction or reconstruction to the pursuant to the Florida Statutes.
same property meeting the requirements of 2. Exemptions granted in error.
subsection(5)for the qualified parent or grandparent 3. Typographical errors or printing errors in the
residing primarily on the property may also receive legal description, name and address of the owner of
an assessment reduction pursuant to this section. record.
Construction or reconstruction for another qualified 4. Error in extending the amount of taxes due.
parent or grandparent may also receive an assessment 5. Taxes omitted from the tax roll in error.
reduction. The assessment reduction for such 6. Mathematical errors.
construction or reconstruction shall be calculated 7. Errors in classification of property.
pursuant to this section for the first January 1 after 8. Clerical errors.
such construction or reconstruction is substantially 9. Changes in value due to clerical or
complete. However, in no year may the total of all administrative type errors.
applicable assessment reductions exceed twenty 10. Erroneous or incomplete personal property
percent of the assessed value of the property. assessments.
(8) The assessment reduction shall apply only 11. Taxes paid in error.
while the qualified parent or grandparent continues to 12. Any error of omission or commission which
reside primarily on the property and all other results in an overpayment of taxes, including clerical
requirements of this section are met. The provisions error.
of subsections (1), (5), (6), (7) and (8) of Section 13. Tax certificates that have been corrected
196.011, F.S., governing applications for exemption when the correction requires that the tax certificate be
are applicable to the granting of an assessment reduced in value due to some error of the property
reduction. The property owner must apply for the appraiser,tax collector,their deputies or other county
assessment reduction annually. officials.
(9)The amount of the assessment reduction under 14. Void tax certificates.
Section 193.703,F.S.,shall be placed on the roll after 15. Void tax deeds.
a change in ownership, when the property is no 16. Void or redeemed tax deed applications.
longer homestead, or when the parent or grandparent 17. Incorrect computation or measurement of
discontinues residing on the property. acreage or square feet resulting in payment where no
Rulemaking Authority 195.027(1), 213.06(1) FS. Law tax is due or underpayment.
Implemented 193.703, 196.011, 213.05 FS. History—New 1-26- 18. Assessed nonexistent property.
04. 19. Double assessment or payment.
12D-8.021 Procedure for the Correction of 20. Government owned exempt or immune
property.
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21. Government obtained property after January appraiser and which,therefore, shall not be subject to
1, for which proration is entitled under subsections correction or revision, except for corrections made
196.295(1) and(2), F.S., and partial refund due. within the one-year period described in subparagraph
22. Erroneous listing of ownership of property, (2)(a)24. of this rule section. The term"judgment"as
including common elements. used in this rule section, shall mean the opinion of
23. Destruction or damage of residential property value, arrived at by the property appraiser based on
caused by tornado, for which application for the presumed consideration of the factors in Section
abatement of ad valorem taxes levied for the 1998 tax 193.011, F.S., or the conclusion arrived at with
year is timely filed as provided in Chapter 98-185, regard to exemptions and determination that property
Laws of Florida. either factually qualifies or factually does not qualify
24. Material mistake of fact as described in for the exemption. It includes exercise of sound
Section 197.122,F.S.,which is discovered within one discretion,for which another agency or court may not
(1)year of the approval of the tax rolls under Section legally substitute its judgment, within the bounds of
193.1142, F.S. The one (1) year period shall expire that discretion, and not void, and other than a
herein,regardless of the day of the week on which the ministerial act. The following is not an all inclusive
end of the period falls. A refund resulting from a list.
correction due to a material mistake of fact corrected 1. Change in mobile home classification not in
within the one-year period may be sent to the compliance with attorney general opinion 74-150.
Department for approval. Alternatively, the property 2. Extra depreciation requested.
appraiser has the option to issue a refund order 3. Incorrect determination of zoning, land use or
directly to the tax collector. The option chosen must environmental regulations or restrictions.
be exercised by plainly so indicating in the space 4. Incorrect determination of type of construction
provided on Form DR-409. or materials.
25. Errors in assessment of homestead property 5. Any error of judgment in land or improvement
corrected pursuant to Section 193.155(8), F.S. valuation.
26. Granting a religious exemption where the 6. Any other change or error in judgment,
applicant has applied for, and is entitled to, the including ordinary negligence which would require
exemption but did not timely file the application and, the exercise of appraisal judgment to determine the
due to a misidentification of property ownership on effect of the change on the value of the property or
the tax roll, the property appraiser and tax collector improvement.
had not notified the applicant of the tax obligation. 7. Granting or removing an exemption, or the
This subparagraph shall apply to tax years 1992 and amount of an exemption.
later. 8. Reconsideration of determining that
(b)The correction of errors shall not be limited to improvements are substantially complete.
the preceding examples, but shall apply to any errors 9. Reconsideration of assessing an encumbrance
of omission or commission that may be subsequently or restriction, such as an easement.
found. (3)(a) Correction of the tax roll shall be made by
(c) Where the property appraiser agrees with the delivering to the tax collector the following items, if
value adjustment board, it shall not be necessary for applicable.
him to file a certificate of correction for a proper final 1. Copy of the Certificate of Correction, Form
value adjustment board reduction in assessed or DR-409, or in the case of non-ad valorem
taxable value for that tax year. The value adjustment assessments, Form DR-409A,
board may not correct assessments from previous 2. Copy of value adjustment board order, final
years,however, and the property appraiser may issue and not subject to appeal,
a certificate of correction as provided in this rule 3. Homestead, charitable, religious,
section. widow/widower or disabled exemption, or
(d)The following is a list of circumstances which agricultural or high-water recharge classification,
involve changes in the judgment of the property application,renewal, and
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a. Proof of filing on or before March 1, or (7)Except when a property owner consents to an
b. Proof of postal error in the form of written increase, as provided in paragraph (10)(a), the
evidence by the U.S. Postal Service of its error, correction of any error that will increase the assessed
within subsections 196.011(8) and (9), F.S. Property valuation, and subsequently the taxes, shall be
appraisers shall provide documentation of these presented to the property owner with a notice of
items. proposed property taxes mailed or delivered to the
4. Evidence of removal or permanent affixation property owner, which includes notice of the right of
of mobile home prior to January 1. the property owner to petition the value adjustment
5. Copy of demolition permit. board. Any error that will increase the assessed
6.Proof that error is a disregard for existing facts. valuation and taxes shall be certified by the official
7. Proof of destruction of improvement or correcting the error.
structure as provided in Section 196.295, F.S. (8) The value adjustment board shall convene at
8. Property appraiser's written statement of good such time as is necessary to consider changes in
cause for waiver of penalty as provided in valuation submitted by the property appraiser. The
subsections 12D-8.005(5) and(6), F.A.C. property appraiser shall prepare all Certificates of
(b) If the taxpayer is making a claim for refund, Correction for the value adjustment board. However,
the property appraiser shall be responsible for this shall not restrict the tax collector, clerk of the
subparagraphs (3)(a)1. through 8. of this rule section court, or any other interested party from reporting
if applicable and any other necessary proof to errors to the value adjustment board.
establish the claim. (9) The property appraiser shall notify the
(4) The payment of taxes shall not be excused property owner of the increase in the assessed
because of any act of omission or commission on the valuation. The notice to the property owner by the
part of any property appraiser, tax collector, value property appraiser shall state that the property owner
adjustment board, board of county commissioners, shall have the right to present a petition to the value
clerk of the circuit court, or newspaper in which an adjustment board relative to the correction, except
advertisement may be published.Any error or any act when the property appraiser has served a notice of
of omission or commission may be corrected at any intent to record a lien when property has improperly
time by the party responsible. The party discovering received homestead exemption.
the error shall notify the person who made the error (10) If the value adjustment board has adjourned,
and the person who made the error shall make such the property owner shall be afforded the following
corrections immediately. If the person who made the options when an error has been made which, when
error refuses to act,for any reason,then subject to the corrected, will have the effect of increasing the
limitations in this rule section,the person discovering assessed valuation and subsequently the taxes. The
the error shall make the correction. Corrections options are:
should be considered as valid from the date of the (a)The property owner by waiver may consent to
first act or omission and shall not affect the collection the increase in assessed valuation and subsequently
of tax. the taxes by stating that he does not desire to present
(5) Property appraisers may correct errors made a petition to the value adjustment board and that he
by themselves or their deputies in the preparation of desires to pay the taxes on the current tax roll. If the
the tax roll,whether said roll is in their possession, in property owner makes such a waiver, the property
the possession of the tax collector, or in the appraiser shall advise the tax collector who shall
possession of the clerk of the court. proceed under subsection 12D-13.006(6), F.A.C.
(6)If the tax collector refuses or does not elect to (b) The property owner may refuse to waive the
correct the errors, then the property appraiser shall right to petition the value adjustment board at which
correct the errors. When the corrections are made by time the property appraiser shall notify the proper
the property appraiser,he shall at the same time give owner and tax collector that the correction shall be
to the tax collector a copy of the Certificate of placed on the current year's tax roll and also at such
Correction to be filed by the tax collector. time as the subsequent year's tax roll is prepared, the
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property owner shall have the right to file a petition
contesting the corrected assessment.
(c) If the value adjustment board has adjourned
for the year or the time for filing petitions has
elapsed, a back assessment shall be considered made
within the calendar year if, prior to the end of the
calendar year, a signed Form DR-409, Certificate of
Correction (incorporated by reference in Rule 12D-
16.002, F.A.C.) or a supplemental assessment roll is
tendered to the tax collector and a notice of proposed
property taxes with notice of the right to petition the
next scheduled value adjustment board is mailed or
delivered to the property owner.
(11) Double Assessments. When a tax collector
informs a property appraiser pursuant to subsection
12D-13.006(10), F.A.C., that any property has been
assessed more than once, the property appraiser shall
search the official records of the county to determine
the correct property owner and the correct
assessment. The property appraiser shall then certify
to the tax collector the assessment which is correct
and,provided the taxes have not been paid,the proper
amount of tax due and payable.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 193.155, 194.011(1), 194.032, 196.011, 197.122,
197.182, 197.323, 197.332, 213.05 FS. History—New 12-7-76,
Formerly 12D-8.21, Amended 12-10-92, 12-27-94, 12-25-96,
12-31-98, 1-16-06.
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FLORIDA ADMINISTRATIVE CODE (2)(a) If the tax liability was not altered by the
CHAPTER 12D-13 VAB, and the taxpayer owes ad valorem taxes in
TAX COLLECTORS RULES AND excess of the amount paid under Section 194.014,
REGULATIONS F.S., the unpaid amount is entitled to the discounts
(EXCERPT) according to Section 197.162, F.S. If the taxes are
delinquent, they accrue interest at the rate of 12
12D-13.005 Discounts and Interest on Taxes When percent per year from the date of delinquency until
Parcel is Subject to Value Adjustment the unpaid amount is paid. The three percent
Board Review minimum interest for delinquent taxes assessed in
12D-13.006 Procedure for the Correction of Errors Section 197.172,F.S., will not apply.
by the Tax Collector; Correcting (b) If the VAB determines that a refund is due on
Erroneous or Incomplete Personal all or a portion of the amount paid under Section
Property Assessments; Tax Certificate 194.014,F.S.,the overpaid amount accrues interest at
Corrections the rate of 12 percent per year from the date taxes
12D-13.007 Cutouts, Time for Requesting and would have become delinquent until the refund is
Procedure paid.
12D-13.014 Penalties or Interest,Collection on Roll Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS.
12D-13.0283 Property Tax Deferral — Application; Law Implemented 194.014, 194.034, 197.162, 197.172,
Tax Collector Responsibilities for 197.323, 197.333 FS. History—New 6-18-85, Formerly 12D-
Notification of Approval or Denial; 13.05,Amended 4-5-16.
Procedures for Taxes, Assessments,
and Interests Not Deferred 12D-13.006 Procedure for the Correction of
12D-13.0285 Property Tax Deferral—Procedures for Errors by the Tax Collector; Correcting
Reporting the Current Value of All Erroneous or Incomplete Personal Property
Outstanding Liens Assessments; Tax Certificate Corrections.
12D-13.0287 Property Tax Deferral — Appeal of (1) This rule applies to errors made by tax
Denied Tax Deferral and Imposed collectors in the collection of taxes on real and
Penalties personal property. A tax collector may correct any
12D-13.029 Property Tax Deferral — Sale of error of omission or commission made by him or her,
Deferred Payment Tax Certificates; including those described in Rule 12D-8.021, F.A.C.
Collection of Delinquent Undeferred (2) The payment of taxes, interest, fees and costs
and Deferred Taxes will not be excused because of an error on the part of
a property appraiser, tax collector, value adjustment
12D-13.005 Discounts and Interest on Taxes board, board of county commissioners, clerk of the
When Parcel is Subject to Value Adjustment circuit court or newspaper in which an advertisement
may be published. An error may be corrected at any
Board Review. time by the party responsible. The party who
(1)Taxpayers whose tax liability was altered as a discovers the error must notify the party responsible
result of a value adjustment board(VAB)action must for the error. Subject to the limitations in this rule
have at least 60 days from the mailing of a corrected section, the error must be corrected.
tax notice to pay unpaid taxes due before (3)The tax collector and the clerk must notify the
delinquency.During the first 30 days after a corrected property appraiser of the discovery of any errors on
tax notice is sent, a four-percent discount will apply. the prior year's tax rolls when the property appraiser
Thereafter, the regular discount periods will apply, if has not certified the current tax roll to the tax
any. Taxes are delinquent on April 1 of the year collector for collection.
following the year of assessment, or after 60 days (4)The tax collector shall correct errors on all tax
have expired after the date the corrected tax notice is rolls in his or her possession when the corrections are
sent,whichever is later. certified by the property appraiser, taxing districts or
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non-ad valorem districts, or approved by the value assessment as an error or insolvency on the final
adjustment board. report to the Board of County Commissioners.
(5) The tax collector must prepare and send an (b) When personal property being levied on
original tax notice as provided in Section 197.322, cannot be identified, it is the responsibility of the
F.S., and send a duplicate tax notice, as provided in property appraiser to provide necessary information
Section 197.344, F.S. to identify the property. This applies to all
(6)When the correction of any error will increase assessments.
the assessed valuation and subsequently the taxes,the (c) Tax returns on file in the property appraiser's
property appraiser must notify the property owner of office may be used to identify property. The return
the owner's right to petition the value adjustment may be used to identify property at risk of being
board, except when a property owner consents to an removed from the county before payment of taxes.
increase, as provided in subsection (7) of this rule (10) Double Assessments. When a tax collector
section and Rule subsection 12D-8.021(10), F.A.C., discovers property that has been assessed more than
or when the property appraiser has served a notice of once for the same year's taxes, he or she must collect
intent to record a lien when the property has only the tax due. The tax collector must notify the
improperly received homestead exemption. property appraiser that a double assessment exists
However,this must not restrict the tax collector,clerk and furnish the information as shown on the tax roll
of the court, or any other interested party from to substantiate the double assessment.After receiving
reporting errors to the value adjustment board. notification from the tax collector, the property
(7) If the value adjustment board has adjourned, appraiser must proceed under Rule subsection 12D-
the property owner must be granted these options 8.021(11), F.A.C.
when the correction of an error will increase the (11) Tax Certificate Corrections and Collections.
assessed valuation and subsequently the taxes. The (a)When a correction in assessment, or any other
options are: error that can be corrected, is certified to the tax
(a) The property owner may consent to the collector on property on which a tax certificate has
increase in assessed valuation and subsequently the been sold, the tax collector must submit a request to
taxes by waiver, stating that he or she does not want correct or cancel the tax certificate to the Department.
to petition the value adjustment board and that he or If the Department approves the request to correct or
she wants to pay the taxes on the current tax roll. If cancel the tax certificate, according to Section
the property owner makes this waiver, the tax 197.443, F.S., the tax collector must notify the
collector must proceed under Rule 12D-13.002, certificate holder and any affected taxing
F.A.C.; or jurisdictions.
(b) If the property owner decides to petition the (b) If the tax collector issues a tax certificate
value adjustment board, the property appraiser must against a parcel of real property which is subject to
notify the property owner and tax collector that the the protection of a United States Bankruptcy Court,
correction must appear on the subsequent year's tax the Department must approve the cancellation of the
roll. The property owner will have the right to file a certificate when requested by the tax collector.
petition contesting the corrected assessment. (c) When a tax certificate has been canceled or
(8) When the property owner waives the right to corrected, the tax collector must correct the tax
petition the value adjustment board, the tax collector certificate records and notify the certificate holder it
must prepare a corrected notice immediately and send has been corrected or canceled.
it to the property owner. (d) When the correction results in a reduction in
(9) Correction of Erroneous or Incomplete the face amount of the tax certificate, the holder of
Tangible Personal Property Assessments. the certificate is entitled to a refund of the amount of
(a) If the property appraiser does not correct an the reduction plus interest at the rate bid, not to
erroneous or incomplete personal property exceed eight percent annually. Interest must be
assessment, the tax collector must report the calculated monthly from the date the certificate was
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purchased to the date the refund is issued. DR-518 to the property appraiser, who must return it
(e) This subsection applies to all tax certificates within ten days.
even if a tax deed application has been filed with the (5) If taxes remain unpaid on any portion of the
tax collector and advertised by the clerk. original or cutout property and become delinquent,
(f) When a void tax certificate or tax deed must the tax collector must advertise and sell tax
be cancelled as provided by law, the tax collector certificates.
must complete and send Form DR-510, Cancellation (6) If the request for cutout occurs after the
or Correction of Tax Certificate, incorporated by property has been advertised for delinquent taxes,but
reference in Rule 12D-16.002, F.A.C., to the 45 days or more before the tax certificate sale, then
Department and add a memorandum of error to the the tax collector must prorate the interest and
list of tax certificates sold. advertising cost.
(12) Corrections to a non-ad valorem assessment (7) If the request for a cutout is less than 45 days
must be prepared by the local governing board that before the tax certificate sale and the taxes are unpaid,
prepared and certified the roll for collection, the tax collector may sell a tax certificate. If a tax
consistent with Rule 12D-18.006, F.A.C. certificate is sold, the property owner can redeem a
Rulemaking Authority 195.027(1), 213.06(1) FS. Law portion of the tax certificate when the completed DR-
Implemented 192.048, 197.122, 197.123, 197.131, 197.162, 518 is returned by the property appraiser. The partial
197.182, 197.322, 197.323, 197.344, 197.432, 197.442, redemption is made by paying the taxes, interest and
197.443, 197.444, 197.492, 197.593 FS. History—New 6-18-85,
Formerly 12D-13.06, Amended 5-23-91, 12-10-92, 12-25-96, fees for the cutout.
12-31-98, 4-5-16. Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 197.162, 197.192, 197.322, 197.332, 197.333,
12D-13.007 Cutouts, Time for Requesting and 197.343, 197.373, 197.432, 197.472 FS. History—New 10-12-
76,Formerly 12D-12.46, 12D-12.046,Amended 4-5-16.
Procedure.
(1) When property has been properly assessed in 12D-13.014 Penalties or Interest,Collection on
the name of the owner as of January 1 of the tax year, Roll.
the property appraiser may not cancel the tax (1)(a) When a property appraiser is required by
assessment because of a sale of the whole or a part of law to impose penalties, he or she must list the
the property. The tax assessment is against the penalties on the tax roll for collection by the tax
property, not the owner. collector.
(2) When the new owner or the original owner or (b)When a tax collector is required by law to levy
a designated representative of either party requests to penalties, he or she must collect the penalties.
pay taxes on his or her share of the property, the (c)When either official makes an error levying or
property appraiser must calculate the amount of the collecting penalties, the official responsible for the
tax assessment on that portion. The request for a error must correct it.
cutout must be submitted to the tax collector on Form (2) The tax collector must collect the entire
DR-518, Cutout Request, incorporated by reference penalty and interest. If the tax and non-ad valorem
in Rule 12D-16.002, F.A.C. A cutout may be assessments are collected within the period of time
requested from November 1, or as soon as the tax for receiving a discount, the tax collector must only
collector receives the certified tax roll, until 45 days allow the discounts on the taxes and non-ad valorem
before the tax certificate sale. assessments.
(3) The party requesting the cutout is required to Rulemaking Authority 195.027(1), 213.06(1) FS. Law
furnish proof to substantiate the claim. Proof is Implemented 193.072, 193.085, 193.114, 193.116, 193.122,
established through legally competent evidence, such 194.192, 195.002, 195.027, 197.122, 197.123,197.131, 197.162
as a recorded instrument that clearly reflects an FS. History-01,New4-5-16.6-18-85, Formerly 12D-13.14, Amended 12-
ownership or possessory interest in the real property 31-98, 12-3-
involved. 12D-13.0283 Property Tax Deferral —
(4) The tax collector must forward the completed Application; Tax Collector Responsibilities for
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Notification of Approval or Denial; Procedures Procedures for Reporting the Current Value of
for Taxes, Assessments, and Interests Not All Outstanding Liens.
Deferred. (1)By November 1 of each year,the tax collector
(1) To participate in the tax deferral program, a must notify each owner of homestead property on
property owner must submit an annual application to which taxes have been deferred to report the current
the tax collector by March 31 following the year in value of all outstanding liens on the property. Within
which the taxes and non-ad valorem assessments are 30 days of notification, the owner must submit a list
assessed. A taxpayer must use Form DR-570, of all outstanding liens with the current value of all
Application for Homestead Tax Deferral; Form DR- liens.
570AH, Application for Affordable Housing (2) The "current value of all outstanding liens"
Property Tax Deferrral; or Form DR-570WF, means the amount necessary to retire all unpaid
Application for Recreational and Commercial principal debts, accrued interest and penalties for
Working Waterfronts Property Tax Deferral, which which a lien acts as security. The current value must
are all incorporated by reference in Rule 12D-16.002, be computed on the date that the property owner
F.A.C. Each application for tax deferral must be responds to the tax collector's notification according
signed and dated by the applicant, and, if mailed, to Section 197.263(4), F.S. The current value is
must be postmarked by March 31. presumed to remain unchanged until the next annual
(2) The tax collector must send notification of determination,unless the tax collector receives actual
approval or disapproval to each taxpayer who files an notice of a change in the current value.
application for tax deferral. Form DR-571A, Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Disapproval of Application For Tax Deferral, Implemented 197.2423, 197.2425, 197.254, 197.263, 197.3632
incorporated by reference in Rule 12D-16.002, FS.History—New 4-5-16.
F.A.C., must be used to notify the applicant that the 12D-13.0287 Property Tax Deferral — Appeal
application was disapproved. of Denied Tax Deferral and Imposed Penalties.
(a)If the tax collector approves an application for (1) Any applicant denied a property tax deferral
tax deferral,he or she must include the amount of any may appeal the tax collector's decision to the value
taxes, non-ad valorem assessments, and interest not adjustment board (VAB). The petition must be filed
deferred with the notification of approval. with the VAB within 30 days after the tax collector
(b) Any taxes, non-ad valorem assessments, and
interest not deferred are eligible for the discount rate sends the notice of denial.
applicable to early payments as of the date the (2) Any tax deferral applicant or recipient may
application was submitted, provided that the amount appeal any penalties imposed on them to the VAB.
The petition must bewith the
not deferred is paid within 30 days of the approval days after the penaltieslled are imposed. VAB within 30
date. (3) The petition must be filed using Form DR-
(3) Outstanding taxes, non-ad valorem 486DP, Petition to The Value Adjustment Board —
assessments, or tax certificates not deferred must be
collected as provided in this rule chapter and are Tax Deferral or Penalties — Request for Hearing,
unaffected by the deferral of taxes for any other year. incorporated by reference in Rule 12D-16.002,
(4) The tax collector must send a current bill for F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
each year. Implemented 197.2425, 197.301 FS.History—New 4-5-16.
(5)If the application for tax deferral is denied,the
tax must be paid at the discount or interest rate 12D-13.029 Property Tax Deferral — Sale of
provided in Section 197.162 or 197.172, F.S. Deferred Payment Tax Certificates; Collection of
Rulemaking Authority 195.022, 195.027(1), 213.06(1)FS. Law Delinquent Undeferred and Deferred Taxes.
Implemented 197.162, 197.172, 197.2421, 197.2423, 197.252,
197.3632 FS.History—New 4-5-16. Deferred payment tax certificates will be issued for
all deferred taxes, but these tax certificates are
xempt from the advertisement and public sale
12D-13.0285 Property Tax Deferral — e
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provisions of Section 197.432 or 197.4725, F.S. The
tax collector must strike off each deferred payment
tax certificate to the county.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 197.162, 197.252, 197.253, 197.254, 197.262,
197.263, 197.301, 197.3632, 197.432, 197.4725 FS. History—
New 6-18-85, Formerly 12D-13.29, Amended 5-23-91, 12-13-
92, 4-5-16.
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IMPORTANT NOTE ABOUT CASE LAW
In 2009, the Legislature amended section 194.301, F.S., and created section 194.3015, F.S.
The amendment and new statutory section addresses the use of case law in administrative
reviews of assessments. Value adjustment boards and appraiser special magistrates should
use case law in conjunction with legal advice from the board legal counsel.
"The provisions of this subsection preempt any prior case law that is inconsistent
with this subsection." See section 194.301(1), F.S.
"It is the express intent of the Legislature that a taxpayer shall never have the burden
of proving that the property appraiser's assessment is not supported by any
reasonable hypothesis of a legal assessment. All cases establishing the every-
reasonable-hypothesis standard were expressly rejected by the Legislature on the
adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature
that any cases published since 1997 citing the every-reasonable-hypothesis standard
are expressly rejected to the extent that they are interpretative of legislative intent."
See section 194.3015(1), F.S.
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