2019 Other Legal Resources Including Statutory Criteria
State of Florida
OTHER LEGAL RESOURCES
INCLUDING STATUTORY
CRITERIA
For Use By
Value Adjustment Boards
In Conjunction With
The Uniform Policies and Procedures Manual
Florida Department of Revenue
Revised August 2019
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
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 Depart
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 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.
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
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 ............................................................................. 4
Section 6. Homestead exemptions .............................................................................. 7
Florida Statutes (Excerpts)
Chapter 192 Taxation: General Provisions ................................................................... 10
Chapter 193 Assessments ........................................................................................... 22
Part I General Provisions .................................................................................... 22
Part II Special Classes of Property .................................................................... 52
Chapter 195 Property Assessment Administration and Finance (Excerpt) ................. 70
Chapter 196 Exemption .............................................................................................. 76
Chapter 197 Tax Collections, Sales, and Liens (Excerpt) ........................................ 122
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) ......................... 157
Chapter 12D-13 Tax Collectors Rules and Regulations (Excerpt) ................................ 176
Notice Regarding Case Law ...................................................................................... 181
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equal to the average annual rate of growth in
FLORIDA CONSTITUTION Florida personal income over the most
ARTICLE VII recent twenty quarters times the state
FINANCE AND TAXATION revenues allowed under this subsection for
(EXCERPT)the prior fiscal year. For the 1995-1996
fiscal year, the state revenues allowed under
SECTION 1. Taxation;
this subsection for the prior fiscal year shall
appropriations; state
equal the state revenues collected for the
expenses; state revenue
1994-1995 fiscal year. Florida personal
limitation.
income shall be determined by the
SECTION 2. Taxes; rate.
legislature, from information available from
SECTION 3. Taxes; exemptions.
the United States Department of Commerce
SECTION 4. Taxation; assessments.
or its successor on the first day of February
SECTION 6. Homestead exemptions.
prior to the beginning of the fiscal year.
State revenues collected for any fiscal year
SECTION 1. Taxation;
in excess of this limitation shall be
appropriations; state expenses; state
transferred to the budget stabilization fund
revenue limitation.
until the fund reaches the maximum balance
(a) No tax shall be levied except in
specified in Section 19(g) of Article III, and
pursuance of law. No state ad valorem taxes
thereafter shall be refunded to taxpayers as
shall be levied upon real estate or tangible
provided by general law. State revenues
personal property. All other forms of
allowed under this subsection for any fiscal
taxation shall be preempted to the state
year may be increased by a two-thirds vote
except as provided by general law.
of the membership of each house of the
(b) Motor vehicles, boats, airplanes,
legislature in a separate bill that contains no
trailers, trailer coaches and mobile homes,
other subject and that sets forth the dollar
as defined by law, shall be subject to a
amount by which the state revenues allowed
license tax for their operation in the amounts
will be increased. The vote may not be taken
and for the purposes prescribed by law, but
less than seventy-two hours after the third
shall not be subject to ad valorem taxes.
reading of the bill. For purposes of this
(c) No money shall be drawn from the
means taxes,
treasury except in pursuance of
fees, licenses, and charges for services
appropriation made by law.
imposed by the legislature on individuals,
(d) Provision shall be made by law for
businesses, or agencies outside state
raising sufficient revenue to defray the
expenses of the state for each fiscal period.
does not include: revenues that are
(e) Except as provided herein, state
necessary to meet the requirements set forth
revenues collected for any fiscal year shall
in documents authorizing the issuance of
be limited to state revenues allowed under
bonds by the state; revenues that are used to
this subsection for the prior fiscal year plus
provide matching funds for the federal
an adjustment for growth. As used in this
Medicaid program with the exception of the
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revenues used to support the Public Medical exempt from taxation. A municipality,
Assistance Trust Fund or its successor owning property outside the municipality,
program and with the exception of state may be required by general law to make
matching funds used to fund elective payment to the taxing unit in which the
expansions made after July 1, 1994; property is located. Such portions of
proceeds from the state lottery returned as property as are used predominantly for
prizes; receipts of the Florida Hurricane educational, literary, scientific, religious or
Catastrophe Fund; balances carried forward charitable purposes may be exempted by
from prior fiscal years; taxes, licenses, fees, general law from taxation.
and charges for services imposed by local, (b) There shall be exempt from
regional, or school district governing taxation, cumulatively, to every head of a
bodies; or revenue from taxes, licenses, family residing in this state, household
fees, and charges for services required to be goods and personal effects to the value fixed
imposed by any amendment or revision to by general law, not less than one thousand
this constitution after July 1, 1994. An dollars, and to every widow or widower or
adjustment to the revenue limitation shall be person who is blind or totally and
made by general law to reflect the fiscal permanently disabled, property to the value
impact of transfers of responsibility for the fixed by general law not less than five
funding of governmental functions between hundred dollars.
the state and other levels of government. (c) Any county or municipality may,
The legislature shall, by general law, for the purpose of its respective tax levy and
prescribe procedures necessary to subject to the provisions of this subsection
administer this subsection. and general law, grant community and
History.Am. H.J.R. 2053, 1994; adopted 1994.
economic development ad valorem tax
exemptions to new businesses and
SECTION 2. Taxes; rate.
expansions of existing businesses, as
All ad valorem taxation shall be at a
defined by general law. Such an exemption
uniform rate within each taxing unit, except
may be granted only by ordinance of the
the taxes on intangible personal property
county or municipality, and only after the
may be at different rates but shall never
electors of the county or municipality voting
exceed two mills on the dollar of assessed
on such question in a referendum authorize
value; provided, as to any obligations
the county or municipality to adopt such
secured by mortgage, deed of trust, or other
ordinances. An exemption so granted shall
lien on real estate wherever located, an
apply to improvements to real property
intangible tax of not more than two mills on
made by or for the use of a new business and
the dollar may be levied by law to be in lieu
improvements to real property related to the
of all other intangible assessments on such
expansion of an existing business and shall
obligations.
also apply to tangible personal property of
such new business and tangible personal
SECTION 3. Taxes; exemptions.
property related to the expansion of an
(a) All property owned by a
existing business. The amount or limits of
municipality and used exclusively by it for
the amount of such exemption shall be
municipal or public purposes shall be
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specified by general law. The period of time (g) By general law and subject to the
for which such exemption may be granted to conditions specified therein, each person
a new business or expansion of an existing who receives a homestead exemption as
business shall be determined by general law. provided in section 6 of this article; who was
The authority to grant such exemption shall a member of the United States military or
expire ten years from the date of approval military reserves, the United States Coast
by the electors of the county or Guard or its reserves, or the Florida National
municipality, and may be renewable by Guard; and who was deployed during the
referendum as provided by general law. preceding calendar year on active duty
(d) Any county or municipality may, outside the continental United States,
for the purpose of its respective tax levy and Alaska, or Hawaii in support of military
subject to the provisions of this subsection operations designated by the legislature
and general law, grant historic preservation shall receive an additional exemption equal
ad valorem tax exemptions to owners of to a percentage of the taxable value of his or
historic properties. This exemption may be her homestead property. The applicable
granted only by ordinance of the county or percentage shall be calculated as the number
municipality. The amount or limits of the of days during the preceding calendar year
amount of this exemption and the the person was deployed on active duty
requirements for eligible properties must be outside the continental United States,
specified by general law. The period of time Alaska, or Hawaii in support of military
for which this exemption may be granted to operations designated by the legislature
a property owner shall be determined by divided by the number of days in that year.
History.-E, 15-E, 1980; adopted 1980;
general law.
adopted 1988; Am.
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S.J.R. 152, 1992; adopted 1992; Am. H.J.R. 969, 1997;
(e) By general law and subject to
adopted 1998; Am. C.S. for S.J.R. 2-D, 2007; adopted 2008;
conditions specified therein:
Ams. proposed by Taxation and Budget Reform Commission,
(1) Twenty-five thousand dollars of
Revision Nos. 3 and 4, 2008, filed with the Secretary of State
April 28, 2008; adopted 2008; Am. H.J.R. 833, 2009; adopted
the assessed value of property subject to
2010; Am. C.S. for H.J.R. 193, 2016; adopted 2016.
tangible personal property tax shall be
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Note.Section 34, Art. XII, State Constitution,
exempt from ad valorem taxation.
(2) The assessed value of solar devices
Section 3 of Article VII authorizing the legislature, subject to
limitations set forth in general law, to exempt the assessed
or renewable energy source devices subject
value of solar devices or renewable energy source devices
to tangible personal property tax may be
subject to tangible personal property tax from ad valorem
exempt from ad valorem taxation, subject to taxation . . . shall take effect on January 1, 2018, and shall
expire on December 31, 2037. Upon expiration, this section
limitations provided by general law.
shall be repealed and the text of subsection (e) of Section 3 of
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Article VII . . . shall revert to that in existence on
(f) There shall be granted an ad
December 31, 2017, except that any amendments to such text
valorem tax exemption for real property
otherwise adopted shall be preserved and continue to operate
to the extent that such amendments are not dependent upon
dedicated in perpetuity for conservation
purposes, including real property
Effective December 31, 2037, s. 3(e), Art. VII, State
encumbered by perpetual conservation
Constitution, will read:
(e) By general law and subject to conditions specified
easements or by other perpetual
therein, twenty-five thousand dollars of the assessed value of
conservation protections, as defined by
property subject to tangible personal property tax shall be
exempt from ad valorem taxation.
general law.
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Price Index for all urban consumers, U.S.
Note.This subsection, originally designated (g) by
Revision No. 4 of the Taxation and Budget Reform
City Average, all items 1967=100, or
Commission, 2008, was redesignated (f) by the editors to
successor reports for the preceding calendar
conform to the redesignation of subsections by Revision No.
3 of the Taxation and Budget Reform Commission, 2008.
year as initially reported by the United
States Department of Labor, Bureau of
SECTION 4. Taxation; assessments.
Labor Statistics.
By general law regulations shall be
(2) No assessment shall exceed just
prescribed which shall secure a just
value.
valuation of all property for ad valorem
(3) After any change of ownership, as
taxation, provided:
provided by general law, homestead
(a) Agricultural land, land producing
property shall be assessed at just value as of
January 1 of the following year, unless the
land used exclusively for noncommercial
provisions of paragraph (8) apply.
recreational purposes may be classified by
Thereafter, the homestead shall be assessed
general law and assessed solely on the basis
as provided in this subsection.
of character or use.
(4) New homestead property shall be
(b) As provided by general law and
assessed at just value as of January 1st of the
subject to conditions, limitations, and
year following the establishment of the
reasonable definitions specified therein,
homestead, unless the provisions of
land used for conservation purposes shall be
paragraph (8) apply. That assessment shall
classified by general law and assessed solely
only change as provided in this subsection.
on the basis of character or use.
(5) Changes, additions, reductions, or
(c) Pursuant to general law tangible
improvements to homestead property shall
personal property held for sale as stock in
be assessed as provided for by general law;
trade and livestock may be valued for
provided, however, after the adjustment for
taxation at a specified percentage of its
any change, addition, reduction, or
value, may be classified for tax purposes, or
improvement, the property shall be assessed
may be exempted from taxation.
as provided in this subsection.
(d) All persons entitled to a homestead
(6) In the event of a termination of
exemption under Section 6 of this Article
homestead status, the property shall be
shall have their homestead assessed at just
assessed as provided by general law.
value as of January 1 of the year following
(7) The provisions of this amendment
the effective date of this amendment. This
are severable. If any of the provisions of this
assessment shall change only as provided in
amendment shall be held unconstitutional
this subsection.
by any court of competent jurisdiction, the
(1) Assessments subject to this
decision of such court shall not affect or
subsection shall be changed annually on
impair any remaining provisions of this
January 1st of each year; but those changes
amendment.
in assessments shall not exceed the lower of
(8)a. A person who establishes a new
the following:
homestead as of January 1, 2009, or January
a. Three percent (3%) of the
1 of any subsequent year and who has
assessment for the prior year.
received a homestead exemption pursuant to
b. The percent change in the Consumer
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the just value and the assessed value equals
Section 6 of this Article as of January 1 of
$500,000. Thereafter, the homestead shall
either of the two years immediately
preceding the establishment of the new be assessed as provided in this subsection.
homestead is entitled to have the new b. By general law and subject to
homestead assessed at less than just value. conditions specified therein, the legislature
If this revision is approved in January of shall provide for application of this
2008, a person who establishes a new paragraph to property owned by more than
homestead as of January 1, 2008, is entitled one person.
to have the new homestead assessed at less (e) The legislature may, by general
than just value only if that person received a law, for assessment purposes and subject to
homestead exemption on January 1, 2007. the provisions of this subsection, allow
The assessed value of the newly established counties and municipalities to authorize by
homestead shall be determined as follows: ordinance that historic property may be
1. If the just value of the new assessed solely on the basis of character or
homestead is greater than or equal to the just use. Such character or use assessment shall
value of the prior homestead as of January 1 apply only to the jurisdiction adopting the
of the year in which the prior homestead was ordinance. The requirements for eligible
abandoned, the assessed value of the new properties must be specified by general law.
homestead shall be the just value of the new (f) A county may, in the manner
homestead minus an amount equal to the prescribed by general law, provide for a
lesser of $500,000 or the difference between reduction in the assessed value of
the just value and the assessed value of the homestead property to the extent of any
prior homestead as of January 1 of the year increase in the assessed value of that
in which the prior homestead was property which results from the construction
abandoned. Thereafter, the homestead shall or reconstruction of the property for the
be assessed as provided in this subsection. purpose of providing living quarters for one
2. If the just value of the new or more natural or adoptive grandparents or
homestead is less than the just value of the parents of the owner of the property or of the
prior homestead as of January 1 of the year
in which the prior homestead was grandparents or parents for whom the living
abandoned, the assessed value of the new quarters are provided is 62 years of age or
homestead shall be equal to the just value of older. Such a reduction may not exceed the
the new homestead divided by the just value lesser of the following:
of the prior homestead and multiplied by the (1) The increase in assessed value
assessed value of the prior homestead. resulting from construction or
However, if the difference between the just reconstruction of the property.
value of the new homestead and the (2) Twenty percent of the total
assessed value of the new homestead assessed value of the property as improved.
calculated pursuant to this sub-(g) For all levies other than school
subparagraph is greater than $500,000, the district levies, assessments of residential
assessed value of the new homestead shall real property, as defined by general law,
be increased so that the difference between which contains nine units or fewer and
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such property shall be assessed at just value
which is not subject to the assessment
as of the next assessment date after a
limitations set forth in subsections (a)
through (d) shall change only as provided in qualifying improvement, as defined by
this subsection. general law, is made to such property.
(1) Assessments subject to this Thereafter, such property shall be assessed
subsection shall be changed annually on the as provided in this subsection.
date of assessment provided by law; but (4) The legislature may provide that
those changes in assessments shall not such property shall be assessed at just value
exceed ten percent (10%) of the assessment as of the next assessment date after a change
for the prior year. of ownership or control, as defined by
(2) No assessment shall exceed just general law, including any change of
value. ownership of the legal entity that owns the
(3) After a change of ownership or property. Thereafter, such property shall be
control, as defined by general law, including assessed as provided in this subsection.
any change of ownership of a legal entity (5) Changes, additions, reductions, or
that owns the property, such property shall improvements to such property shall be
be assessed at just value as of the next assessed as provided for by general law;
assessment date. Thereafter, such property however, after the adjustment for any
shall be assessed as provided in this change, addition, reduction, or
subsection. improvement, the property shall be assessed
(4) Changes, additions, reductions, or as provided in this subsection.
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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
prohibit the consideration of the following
change, addition, reduction, or
in the determination of the assessed value of
improvement, the property shall be assessed
real property:
as provided in this subsection.
(1)Any change or improvement to
(h) For all levies other than school
real property used for residential purposes
district levies, assessments of real property
that is not subject to the assessment
wind damage.
limitations set forth in subsections (a)
(2) The installation of a solar or
through (d) and (g) shall change only as
renewable energy source device.
provided in this subsection. 2
(j)
(1) Assessments subject to this
(1) The assessment of the following
subsection shall be changed annually on the
working waterfront properties shall be
date of assessment provided by law; but
based upon the current use of the property:
those changes in assessments shall not
a. Land used predominantly for
exceed ten percent (10%) of the assessment
commercial fishing purposes.
for the prior year.
b. Land that is accessible to the public
(2) No assessment shall exceed just
and used for vessel launches into waters that
value.
are navigable.
(3) The legislature must provide that
c. Marinas and drystacks that are open
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the creation of a new (h) by Revision No. 3 of the Taxation
to the public.
and Budget Reform Commission, 2008.
d. Water-dependent marine
manufacturing facilities, commercial
SECTION 6. Homestead
fishing facilities, and marine vessel
exemptions.
construction and repair facilities and their
(a) Every person who has the legal or
support activities.
equitable title to real estate and maintains
(2) The assessment benefit provided
thereon the permanent residence of the
by this subsection is subject to conditions
owner, or another legally or naturally
and limitations and reasonable definitions as
dependent upon the owner, shall be exempt
specified by the legislature by general law.
from taxation thereon, except assessments
History.Am. S.J.R. 12-E, 1980; adopted 1980; Am.
H.J.R. 214, 1987; adopted 1988; Am. by Initiative Petition
for special benefits, up to the assessed
filed with the Secretary of State August 3, 1992; adopted
valuation of twenty-five thousand dollars
1992; Am. H.J.R. 969, 1997; adopted 1998; Am. proposed by
and, for all levies other than school district
Constitution Revision Commission, Revision No. 13, 1998,
filed with the Secretary of State May 5, 1998; adopted 1998;
levies, on the assessed valuation greater
Am. C.S. for H.J.R. 317, 2002; adopted 2002; Am. C.S. for
than fifty thousand dollars and up to
S.J.R. 2-D, 2007; adopted 2008; Ams. Proposed by Taxation
and Budget Reform Commission, Revision Nos. 3, 4, and 6,
seventy-five thousand dollars, upon
2008, filed with the Secretary of State April 28, 2008; adopted
establishment of right thereto in the manner
2008; Am. C.S. for H.J.R. 193, 2016; adopted 2016.
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prescribed by law. The real estate may be
Note.A.This subsection, originally designated (h)
held by legal or equitable title, by the
by Revision No. 3 of the Taxation and Budget Reform
Commission, 2008, was redesignated (i) by the editors to
entireties, jointly, in common, as a
conform to the redesignation of subsections by Revision No.
condominium, or indirectly by stock
4 of the Taxation and Budget Reform Commission, 2008.
B. Section 34, Art. XII, State Constitution, provides in
ownership or membership representing the
Article VII authorizing the legislature, by general law, to
a corporation owning a fee or a leasehold
prohibit the consideration of the installation of a solar device
or a renewable energy source device in determining the
initially in excess of ninety-eight years. The
assessed value of real property for the purpose of ad valorem
exemption shall not apply with respect to
taxation shall take effect on January 1, 2018, and shall expire
on December 31, 2037. Upon expiration, this section shall be
any assessment roll until such roll is first
repealed and the text of . . . subsection (i) of Section 4 of
determined to be in compliance with the
Article VII shall revert to that in existence on December 31,
provisions of section 4 by a state agency
2017, except that any amendments to such text otherwise
adopted shall be preserved and continue to operate to the
designated by general law. This exemption
extent that such amendments are not dependent upon the
is repealed on the effective date of any
Effective December 31, 2037, s. 4(i), Art. VII, State
amendment to this Article which provides
Constitution, will read:
for the assessment of homestead property at
(i) The legislature, by general law and subject to
less than just value.
conditions specified therein, may prohibit the consideration of
the following in the determination of the assessed value of real
(b) Not more than one exemption shall
property used for residential purposes:
be allowed any individual or family unit or
(1) Any change or improvement made for the purpose
with respect to any residential unit. No
(2) The installation of a renewable energy source
exemption shall exceed the value of the real
device.
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estate assessable to the owner or, in case of
Note.This subsection, originally designated (h) by
ownership through stock or membership in
Revision No. 6 of the Taxation and Budget Reform
Commission, 2008, was redesignated (j) by the editors to
a corporation, the value of the proportion
conform to the redesignation of subsections by Revision No.
which the interest in the corporation bears to
4 of the Taxation and Budget Reform Commission, 2008, and
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subsection for changes in the cost of living.
the assessed value of the property.
(e) Each veteran who is age 65 or older
(c) By general law and subject to
conditions specified therein, the Legislature who is partially or totally permanently
may provide to renters, who are permanent disabled shall receive a discount from the
residents, ad valorem tax relief on all ad amount of the ad valorem tax otherwise
valorem tax levies. Such ad valorem tax owed on homestead property the veteran
relief shall be in the form and amount owns and resides in if the disability was
established by general law. combat related and the veteran was
1
honorably discharged upon separation from
(d) The legislature may, by general
military service. The discount shall be in a
law, allow counties or municipalities, for the
percentage equal to the percentage of the
purpose of their respective tax levies and
-connected
subject to the provisions of general law, to
disability as determined by the United States
grant either or both of the following
Department of Veterans Affairs. To qualify
additional homestead tax exemptions:
for the discount granted by this subsection,
(1) An exemption not exceeding fifty
an applicant must submit to the county
thousand dollars to a person who has the
property appraiser, by March 1, an official
legal or equitable title to real estate and
letter from the United States Department of
maintains thereon the permanent residence
Veterans Affairs stating the percentage of
of the owner, who has attained age sixty-
-connected disability
five, and whose household income, as
and such evidence that reasonably identifies
defined by general law, does not exceed
the disability as combat related and a copy
twenty thousand dollars; or
(2) An exemption equal to the assessed
property appraiser denies the request for a
value of the property to a person who has the
discount, the appraiser must notify the
legal or equitable title to real estate with a
applicant in writing of the reasons for the
just value less than two hundred and fifty
denial, and the veteran may reapply. The
thousand dollars, as determined in the first
Legislature may, by general law, waive the
tax year that the owner applies and is
annual application requirement in
eligible for the exemption, and who has
subsequent years. This subsection is self-
maintained thereon the permanent residence
executing and does not require
of the owner for not less than twenty-five
implementing legislation.
years, who has attained age sixty-five, and
(f) By general law and subject to
whose household income does not exceed
conditions and limitations specified therein,
the income limitation prescribed in
the Legislature may provide ad valorem tax
paragraph (1).
relief equal to the total amount or a portion
The general law must allow counties and
of the ad valorem tax otherwise owed on
municipalities to grant these additional
homestead property to:
exemptions, within the limits prescribed in
(1) The surviving spouse of a veteran
this subsection, by ordinance adopted in the
who died from service-connected causes
manner prescribed by general law, and must
while on active duty as a member of the
provide for the periodic adjustment of the
United States Armed Forces.
income limitation prescribed in this
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(2) The surviving spouse of a first
responder who died in the line of duty. means arising out of and in the actual
performance of duty required by
(3) A first responder who is totally and
employment as a first responder.
permanently disabled as a result of an injury
or injuries sustained in the line of duty.
History.Am. S.J.R. 1-B, 1979; adopted 1980; Am.
Causal connection between a disability and
S.J.R. 4-E, 1980; adopted 1980; Am. H.J.R. 3151, 1998;
adopted 1998; Am. proposed by Constitution Revision
service in the line of duty shall not be
Commission, Revision No. 13, 1998, filed with the Secretary
presumed but must be determined as
of State May 5, 1998; adopted 1998; Am. H.J.R. 353, 2006;
provided by general law. For purposes of
adopted 2006; Am. H.J.R. 631, 2006; adopted 2006; Am. C.S.
for S.J.R. 2-D, 2007; adopted 2008; Am. S.J.R. 592, 2011;
adopted 2012; Am. H.J.R. 93, 2012; adopted 2012; Am.
not include a chronic condition or chronic
H.J.R. 169, 2012; adopted 2012; Am. C.S. for H.J.R. 275,
2016; adopted 2016; Am. C.S. for H.J.R. 1009, 2016; adopted
disease, unless the injury sustained in the
2016.
line of duty was the sole cause of the chronic
1Note.Section 36, Art. XII, State Constitution,
condition or chronic disease.
VII revising the just value determination for the additional ad
As used in this subsection and as further
valorem tax exemption for persons age sixty-five or older
defi
shall take effect January 1, 2017, . . . and shall operate
retroactively to January 1, 2013, for any person who received
the exemption under paragraph (2) of Section 6(d) of Article
officer, a correctional officer, a firefighter,
an emergency medical technician, or a
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
solely on the basis of character or use or at a
specified percentage of its value under Art. VII of
the State Constitution.
FLORIDA STATUTES
(3)
county officer charged with determining the value
TITLE XIVTAXATION AND
of all property within the county, with maintaining
FINANCE
certain records connected therewith, and with
determining the tax on taxable property after taxes
CHAPTER 192TAXATION:
have been levied. He or she shall also be referred to
GENERAL PROVISIONS
(4)
192.001 Definitions.
officer charged with the collection of ad valorem
192.0105 Taxpayer rights.
taxes levied by the county, the school board, any
192.011 All property to be assessed.
special taxing districts within the county, and all
192.032 Situs of property for assessment
municipalities within the county.
purposes.
(5)
192.037 Fee timeshare real property; taxes and
designated, means the Department of Revenue.
assessments; escrow.
(6)
192.042 Date of assessment.
arithmetic computation whereby the millage is
192.047 Date of filing.
converted to a decimal number representing one
192.048 Electronic transmission.
one-thousandth of a dollar and then multiplied by
192.053 Lien for unpaid taxes.
the taxable value of the property to determine the
192.071 Administration of oaths.
tax on such property.
192.091 Commissions of property appraisers and
(7) any board,
tax collectors.
commission, council, or individual acting as the
192.102
executive head of a unit of local government.
(8)
192.105 Unlawful disclosure of federal tax
described in s. 6(a), Art. VII of the State
information; penalty.
Constitution.
192.115 Performance review panel.
(9)
192.123
stated in ter
appropriately located property by a governmental
192.001 Definitions.
body authorized by law to impose ad valorem taxes.
All definitions set out in chapters 1 and 200 that
(10) -thousandth of a
are applicable to this chapter are included herein. In
addition, the following definitions shall apply in the
single levy of taxes or to the cumulative of all
imposition of ad valorem taxes:
levies.
(1)
(11)
ad valorem taxation, shall be divided into four
categories as follows:
(a)
(2)
apparel, furniture, appliances, and other items
annual determination of:
ordinarily found in the home and used for the
(a) The just or fair market value of an item or
comfort of the owner and his or her family.
property;
Household goods are not held for commercial
(b) The value of property as limited by Art.
purposes or resale.
VII of the State Constitution; or
(b)
(c) The value of property in a classified use or
money, all evidences of debt owed to the taxpayer,
at a fractional value if the property is assessed
all evidences of ownership in a corporation or other
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
business organization having multiple owners, and progress shall be deemed substantially completed
all other forms of property where value is based when connected with the preexisting, taxable,
operational system or facility. Inventory and
upon that which the property represents rather than household goods are expressly excluded from this
its own intrinsic value. definition.
(c)1. (12)
consisting of items commonly referred to as goods, fixtures, and all other improvements to land. The
wares, and merchandise (as well as inventory)
which are held for sale or lease to customers in the
ordinary course of business. Supplies and raw (13)
materials shall be considered to be inventory only legal entity in whose name property is assessed,
to the extent that they are acquired for sale or lease including an agent of a timeshare period titleholder.
to customers in the ordinary course of business or (14)
will physically become a part of merchandise land and buildings and other improvements to land
intended for sale or lease to customers in the that are subject to timeshare interests which are sold
ordinary course of business. Partially finished as a fee interest in real property.
products which when completed will be held for (15)
sale or lease to customers in the ordinary course of purchaser of a timeshare period sold as a fee interest
business shall be deemed items of inventory. All in real property, whether organized under chapter
livestock shall be considered inventory. Items of 718 or chapter 721.
inventory held for lease to customers in the ordinary (16)
course of business, rather than for sale, shall be value of property minus the amount of any
deemed inventory only prior to the initial lease of applicable exemption provided under s. 3 or s. 6,
such items. For the purposes of this section, fuels Art. VII of the State Constitution and chapter 196.
used in the production of electricity shall be (17)
considered inventory. barge-like entity, with or without accommodations
2.built thereon, which is not primarily used as a
agricultural equipment weighing 1,000 pounds or means of transportation on water but which serves
more that is returned to a dealership under a rent-purposes or provides services typically associated
to-purchase option and held for sale to customers in with a structure or other improvement to real
the ordinary course of business. This subparagraph property.
may not be considered in determining whether but is not limited to, each entity used as a residence,
property that is not construction and agricultural place of business, office, hotel or motel, restaurant
equipment weighing 1,000 pounds or more that is or lounge, clubhouse, meeting facility, storage or
returned under a rent-to-purchase option is parking facility, mining platform, dredge, dragline,
inventory under subparagraph 1. or similar facility or entity represented as such.
(d)Floating structures are expressly excluded from the
goods, chattels, and other articles of value (but does
not include the vehicular items enumerated in s. 327.02. Incidental movement upon water shall not,
1(b), Art. VII of the State Constitution and in and of itself, preclude an entity from
elsewhere defined) capable of manual possession classification as a floating structure. A floating
and whose chief value is intrinsic to the article structure is expressly included as a type of tangible
personal property.
those items of tangible personal property (18)
commonly known as fixtures, machinery, and includes, but is not limited to, accurate tabular
equipment when in the process of being installed in summaries of valuations as prescribed by
new or expanded improvements to real property department rule; an electronic copy of the real
and whose value is materially enhanced upon property assessment roll including for each parcel
connection or use with a preexisting, taxable, total value of improvements, land value, the
operational system or facility. Construction work in recorded selling prices, other ownership transfer
11
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
data required for an assessment roll under s.
193.114, the value of any improvement made to the Note.Consolidation of provisions of former
parcel in the 12 months preceding the valuation ss. 192.031, 192.041, 192.052, 192.064.
date, the type and amount of any exemption
192.0105 Taxpayer rights.There is
granted, and such other information as may be
created a Florida
required by department rule; an accurate tabular
property taxes and assessments to guarantee that the
summary by property class of any adjustments
rights, privacy, and property of the taxpayers of this
made to recorded selling prices or fair market value
state are adequately safeguarded and protected
in arriving at assessed value, as prescribed by
during tax levy, assessment, collection, and
department rule; an electronic copy of the tangible
enforcement processes administered under the
personal property assessment roll, including for
each entry a unique account number and such other
Rights compiles, in one document, brief but
information as may be required by department rule;
comprehensive statements that summarize the
and an accurate tabular summary of per-acre land
rights and obligations of the property appraisers, tax
valuations used for each class of agricultural
collectors, clerks of the court, local governing
property in preparing the assessment roll, as
boards, the Department of Revenue, and taxpayers.
prescribed by department rule.
Additional rights afforded to payors of taxes and
(19)
assessments imposed under the revenue laws of this
information, program, or routine, or any set of one
state are provided in s. 213.015. The rights afforded
or more programs, routines, or collections of
taxpayers to assure that their privacy and property
information used or intended for use to convey
are safeguarded and protected during tax levy,
information or to cause one or more computers or
assessment, and collection are available only
pieces of computer-related peripheral equipment,
insofar as they are implemented in other parts of the
or any combination thereof, to perform a task or set
Florida Statutes or rules of the Department of
of tasks. Without limiting the generality of the
Revenue. The rights so guaranteed to state
definition provided in this subsection, the term
taxpayers in the Florida Statutes and the
includes operating and applications programs and
departmental rules 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
or computer-related peripheral equipment and that
valorem assessments (see ss. 194.011(1),
is not removable without terminating the operation
200.065(2)(b) and (d) and (13)(a), and 200.069).
of the computer or equipment. Computer software
The notice must also inform the taxpayer that the
constitutes personal property only to the extent of
final tax bill may contain additional non-ad valorem
the value of the unmounted or uninstalled medium
assessments (see s. 200.069(9)).
on or in which the information, program, or routine
(b) The right to notification of a public
is stored or transmitted, and, after installation or
mounting by any person, computer software does
and proposed millage rate and advertisement of a
not increase the value of the computer or computer-
public hearing to finalize the budget and adopt a
related peripheral equipment, or any combination
millage rate (see s. 200.065(2)(c) and (d)).
thereof. Notwithstanding any other provision of
(c) The right to advertised notice of the
law, this subsection applies to the 1997 and
amount by which the tentatively adopted millage
subsequent tax rolls and to any assessment in an
rate results in taxes that exceed the pr
administrative or judicial action pending on June 1,
taxes (see s. 200.065(2)(d) and (3)). The right to
1997.
History.s. 1, ch. 70-243; s. 1, ch. 77-102; s. 4, ch. 79-notification of a comparison of the amount of the
334; s. 56, ch. 80-274; s. 2, ch. 81-308; ss. 53, 63, 73, ch. 82-
taxes to be levied from the proposed millage rate
226; s. 1, ch. 82-388; s. 12, ch. 83-204; s. 52, ch. 83-217; s. 1,
under the tentative budget change, compared to the
ch. 84-371; s. 9, ch. 94-241; s. 61, ch. 94-353; s. 1461, ch. 95-
to the
147; s. 1, ch. 97-294; s. 2, ch. 98-342; s. 31, ch. 2001-60; s.
taxes that would be levied if no budget change is
20, ch. 2010-5; s. 1, ch. 2012-193; s. 2, ch. 2017-36.
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
made (see ss. 200.065(2)(b) and 200.069(2), (3), interest is accruing at 18 percent and that, unless
(4), and (8)). taxes are paid, warrants will be issued, prior to
(d) The right that the adopted millage rate will petition made with the circuit court for an order to
not exceed the tentatively adopted millage rate. If seize and sell property (see s. 197.402(2)).
the tentative rate exceeds the proposed rate, each (j) The right to be sent a notice when a petition
taxpayer shall be mailed notice comparing his or has been filed with the court for an order to seize
her taxes under the tentatively adopted millage rate and sell property and the right to be mailed notice,
to the taxes under the previously proposed rate, and to be served notice by the sheriff, before the
before a hearing to finalize the budget and adopt date of sale, that application for tax deed has been
millage (see s. 200.065(2)(d)). made and property will be sold unless back taxes
(e) The right to be sent notice by first-class are paid (see ss. 197.413(5), 197.502(4)(a), and
mail of a non-ad valorem assessment hearing at 197.522(1)(a) and (2)).
least 20 days before the hearing with pertinent (k) The right to have certain taxes and special
information, including the total amount to be levied assessments levied by special districts individually
against each parcel. All affected property owners
have the right to appear at the hearing and to file and Proposed or Adopted Non-Ad Valorem
written objections with the local governing board
(see s. 197.3632(4)(b) and (c) and (10)(b)2.b.).
(f) The right of an exemption recipient to be
Notwithstanding the right to information contained
sent a renewal application for that exemption, the
in this subsection, under s. 197.122 property owners
right to a receipt for homestead exemption claim
are held to know that property taxes are due and
when filed, and the right to notice of denial of the
payable annually and are charged with a duty to
exemption (see ss. 196.011(6), 196.131(1),
ascertain the amount of current and delinquent taxes
196.151, and 196.193(1)(c) and (5)).
and obtain the necessary information from the
(g) The right, on property determined not to
applicable 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
appraiser to record notice of tax lien and the right
the 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
(h) The right to be informed during the tax
of the assessment upon proper request of any
collection process, including: notice of tax due;
taxpayer who objects to the assessment placed on
notice of back taxes; notice of late taxes and
his or her 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,
certified in time; notice when interest begins to
denial of historic classification, denial of high-
accrue on delinquent provisional taxes; notice of
water recharge classification, disapproval of tax
the right to prepay estimated taxes by installment; a
deferral, and any penalties on deferred taxes
imposed for incorrect information willfully filed.
for use in making installment payments; and notice
Payment of estimated taxes does not preclude the
of right to defer taxes and non-ad valorem
right of the taxpayer to challenge his or her
assessments on homestead property (see ss.
assessment (see ss. 194.011(3), 196.011(6) and
197.322(3), 197.3635, 197.343, 197.363(2)(c),
(9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2),
197.222(3) and (5), 197.2301(3), 197.3632(8)(a),
193.503(7), 193.625(2), 197.2425, 197.301(2), and
193.1145(10)(a), and 197.254(1)).
197.2301(11)).
(i) The right to an advertisement in a
(c) The right to file a petition for exemption or
newspaper listing names of taxpayers who are
agricultural classification with the value adjustment
delinquent in paying tangible personal property
board when an application deadline is missed, upon
taxes, with amounts due, and giving notice that
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
demonstration of particular extenuating tax collector (see ss. 197.162, 197.3632(8) and
circumstances for filing late (see ss. 193.461(3)(a) (10)(b)3., 197.222(1), and 197.4155).
and 196.011(1), (7), (8), and (9)(e)). (b) The right, upon filing a challenge in circuit
(d) The right to prior notice of the value court and paying taxes admitted in good faith to be
owing, to be issued a receipt and have suspended all
hearing at the scheduled time, and the right to have procedures for the collection of taxes until the final
the hearing rescheduled if the hearing is not disposition of the action (see s. 194.171(3)).
commenced within a reasonable time, not to exceed (c) The right to have penalties reduced or
2 hours, after the scheduled time (see s. waived upon a showing of good cause when a return
194.032(2)). is not intentionally filed late, and the right to pay
(e) The right to notice of date of certification interest at a reduced rate if the court finds that the
of tax rolls and receipt of property record card if amount of tax owed by the taxpayer is greater than
requested (see ss. 193.122(2) and (3) and the amount the taxpayer has in good faith admitted
194.032(2)). and paid (see ss. 193.072(4) and 194.192(2)).
(f) The right, in value adjustment board (d) The right to a refund when overpayment
proceedings, to have all evidence presented and of taxes has been made under specified
considered at a public hearing at the scheduled circumstances (see ss. 193.1145(8)(e) and
time, to be represented by a person specified in s. 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
appraisers or evaluators employed by the board and timely request (see s. 193.063).
who present testimony (see ss. 194.034(1)(d) and (f) The right to redeem real property and
(4), and 194.035(2)). redeem tax certificates at any time before full
(g) The right to be sent a timely written payment for a tax deed is made to the clerk of the
decision by the value adjustment board containing court, including documentary stamps and recording
findings of fact and conclusions of law and reasons fees, and the right to have tax certificates canceled
for upholding or overturning the determination of if sold where taxes had been paid or if other error
the property appraiser, and the right to advertised makes it void or correctable. Property owners have
notice of all board actions, including appropriate the right to be free from contact by a
narrative and column descriptions, in brief and certificateholder for 2 years after April 1 of the year
nontechnical language (see ss. 194.034(2) and the tax certificate is issued (see ss. 197.432(13) and
194.037(3)). (14), 197.442(1), 197.443, and 197.472(1) and (6)).
(h) The right at a public hearing on non-ad (g) The right of the taxpayer, property
valorem assessments or municipal special appraiser, tax collector, or the department, as the
assessments to provide written objections and to prevailing party in a judicial or administrative
provide testimony to the local governing board (see action brought or maintained without the support of
ss. 197.3632(4)(c) and 170.08). justiciable issues of fact or law, to recover all costs
(i) The right to bring action in circuit court to of the administrative or judicial action, including
contest a tax assessment or appeal value adjustment
board decisions to disapprove exemption or deny and the taxpayer to settle such claims through
tax deferral (see ss. 194.036(1)(c) and (2), 194.171, negotiations (see ss. 57.105 and 57.111).
196.151, and 197.2425). (4) THE RIGHT TO
(3) THE RIGHT TO REDRESS.CONFIDENTIALITY.
(a) The right to discounts for early payment (a) The right to have information kept
on all taxes and non-ad valorem assessments confidential, including federal tax information, ad
collected by the tax collector, except for partial valorem tax returns, social security numbers, all
payments as defined in s. 197.374, the right to pay financial records produced by the taxpayer, Form
installment payments with discounts, and the right DR-219 returns for documentary stamp tax
to pay delinquent personal property taxes under a information, and sworn statements of gross income,
payment program when implemented by the county copies of federal income tax returns for the prior
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
year, wage and earnings statements (W-2 forms), such property will be removed from the state prior
and other documents (see ss. 192.105, 193.074, to January 1 of the next succeeding year. However,
193.114(5), 195.027(3) and (6), and 196.101(4)(c)). tangible personal property physically present in the
(b) The rigstate on or after January 1 for temporary purposes
records by a property appraiser, the Department of only, which property is in the state for 30 days or
Revenue, and the Auditor General only to those less, shall not be subject to assessment. This
instances in which it is determined that such records subsection does not apply to goods in transit as
are necessary to determine either the classification described in subsection (4) or supersede the
or the value of taxable nonhomestead property (see provisions of s. 193.085(4).
s. 195.027(3)). (3) If more than one county of this state
History.ss. 11, 15, ch. 2000-312; s. 7, ch. 2001-137; s.
assesses the same tangible personal property in the
1, ch. 2002-18; s. 2, ch. 2003-34; s. 13, ch. 2004-5; s. 3, ch.
same assessment year, resolution of such
2006-312; s. 34, ch. 2008-4; s. 6, ch. 2009-157; s. 2, ch. 2009-
multicounty dispute shall be governed by the
165; s. 21, ch. 2010-5; s. 53, ch. 2011-151; s. 2, ch. 2012-193;
following provisions:
s. 1, ch. 2016-128.
(a) Tangible personal property which was
physically present in one county of this state on
192.011 All property to be assessed.The
January 1, but present in another county of this state
property appraiser shall assess all property located
at any time during the preceding year, shall be
within the county, except inventory, whether such
assessed in the county and taxing jurisdiction where
property is taxable, wholly or partially exempt, or
it was habitually located or typically present. All
subject to classification reflecting a value less than
tangible personal property which is removed from
its just value at its present highest and best use.
one county in this state to another county after
Extension on the tax rolls shall be made according
January 1 of any year shall be subject to taxation for
to regulation promulgated by the department in
that year in the county where located on January 1;
order properly to reflect the general law. Streets,
except that this subsection does not apply to
roads, and highways which have been dedicated to
tangible personal property located in a county on
or otherwise acquired by a municipality, a county,
January 1 on a temporary or transitory basis if such
or a state agency may be assessed, but need not be.
History.s. 1, ch. 4322, 1895; GS 428; s. 1, ch. 5596,
property is included in the tax return being filed in
1907; RGS 694; CGL 893; ss. 1, 2, ch. 69-55; s. 2, ch. 70-243;
the county in this state where such tangible personal
s. 1, ch. 77-102; s. 3, ch. 81-308; s. 966, ch. 95-147.
property is habitually located or typically present.
Note.Former s. 192.01.
(b) For purposes of this subsection, an item of
192.032 Situs of property for assessment
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
may be located.
(2) All tangible personal property which is
duration or limited utilization with an intention to
not immune under the state or federal constitutions
remove it to another county where it is usually used
from ad valorem taxation, in that county and taxing
or stored.
jurisdiction in which it is physically present on
(4)(a) Personal property manufactured or
January 1 of each year unless such property has
produced outside this state and brought into this
been physically present in another county of this
state only for transshipment out of the United
state at any time during the preceding 12-month
States, or manufactured or produced outside the
period, in which case the provisions of subsection
United States and brought into this state for
(3) apply. Additionally, tangible personal property
transshipment out of this state, for sale in the
brought into the state after January 1 and before
ordinary course of trade or business is considered
April 1 of any year shall be taxable for that year if
goods-in-transit and shall not be deemed to have
the property appraiser has reason to believe that
acquired a taxable situs within a county even though
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
the property is temporarily halted or stored within days such property is present in Florida during the
the state. taxable year and the denominator of which is the
(b)-in-number of days in the taxable year. However,
the personal property manufactured or produced railroad property of such traveling shows shall be
outside this state and brought into this state has not taxable under s. 193.085(4)(b) and not under this
been diverted to domestic use and has not reached section.
its final destination, which may be evidenced by the History.s. 3, ch. 70-243; s. 1, ch. 77-102; s. 1, ch. 77-
305; s. 1, ch. 78-269; s. 5, ch. 79-334; s. 85, ch. 79-400; s. 9,
fact that the individual unit packaging device
ch. 81-308; s. 17, ch. 82-208; s. 75, ch. 82-226; s. 1, ch. 88-
utilized in the shipping of the specific personal
83; s. 4, ch. 2006-312.
property has not been opened except for inspection,
Note.Consolidation of provisions of former ss.
storage, or other process utilized in the
193.022, 193.034, 196.0011.
transportation of the personal property.
(c) Personal property transshipped into this
192.037 Fee timeshare real property; taxes
state and subjected in this state to a subsequent
and assessments; escrow.
manufacturing process or used in this state in the
(1) For the purposes of ad valorem taxation
production of other personal property is not goods-
and special assessments, the managing entity
in-transit. Breaking in bulk, labeling, packaging,
responsible for operating and maintaining fee
relabeling, or repacking of such property solely for
timeshare real property shall be considered the
its inspection, storage, or transportation to its final
taxpayer as an agent of the timeshare period
destination outside the state shall not be considered
titleholder.
to be a manufacturing process or the production of
(2) Fee timeshare real property shall be listed
other personal property within the meaning of this
on the assessment rolls as a single entry for each
subsection. However, such storage shall not exceed
timeshare development. The assessed value of each
180 days.
timeshare development shall be the value of the
(5)(a) Notwithstanding the provisions of
combined individual timeshare periods or timeshare
subsection (2), personal property used as a marine
estates contained therein.
cargo container in the conduct of foreign or
(3) The property appraiser shall annually
interstate commerce shall not be deemed to have
notify the managing entity of the proportions to be
acquired a taxable situs within a county when the
used in allocating the valuation, taxes, and special
property is temporarily halted or stored within the
assessments on timeshare property among the
state for a period not exceeding 180 days.
various timeshare periods. Such notice shall be
(b)
provided on or before the mailing of notices
nondisposable receptacle which is of a permanent
pursuant to s. 194.011. Ad valorem taxes and
character, strong enough to be suitable for repeated
special assessments shall be allocated by the
use; which is specifically designed to facilitate the
managing entity based upon the proportions
carriage of goods by one or more modes of
provided by the property appraiser pursuant to this
transport, one of which shall be by ocean vessel,
subsection.
without intermediate reloading; and which is fitted
(4) All rights and privileges afforded property
with devices permitting its ready handling,
owners by chapter 194 with respect to contesting or
particularly in the transfer from one transport mode
appealing assessments shall apply both to the
managing entity responsible for operating and
includes a container when carried on a chassis but
maintaining the timesharing plan and to each person
does not include a vehicle or packaging.
having a fee interest in a timeshare unit or timeshare
(6) Notwithstanding any other provision of
period.
this section, tangible personal property used in
(5) The managing entity, as an agent of the
traveling shows such as carnivals, ice shows, or
timeshare period titleholders, shall collect and remit
circuses shall be deemed to be physically present or
the taxes and special assessments due on the fee
habitually located or typically present only to the
timeshare real property. In allocating taxes, special
extent the value of such property is multiplied by a
assessments, and common expenses to individual
fraction, the numerator of which is the number of
timeshare period titleholders, the managing entity
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must clearly label the portion of any amounts due on the timeshare development.
which are attributable to ad valorem taxes and (8) The managing entity shall have a lien
special assessments. pursuant to s. 718.121 or s. 721.16 on the timeshare
(6)(a) Funds received by a managing entity or periods for the taxes and special assessments.
its successors or assigns from timeshare titleholders (9) All provisions of law relating to
for ad valorem taxes or special assessments shall be enforcement and collection of delinquent taxes
placed in escrow as provided in this section for shall be administered with respect to the timeshare
release as provided herein. development as a whole and the managing entity as
(b) If the managing entity is a condominium an agent of the timeshare period titleholders; if,
association subject to the provisions of chapter 718 however, an application is made pursuant to s.
or a cooperative association subject to the 197.502, the timeshare period titleholders shall
provisions of chapter 719, the control of which has receive the protections afforded by chapter 197.
been turned over to owners other than the (10) In making his or her assessment of
developer, the escrow account must be maintained timeshare real property, the property appraiser shall
by the association; otherwise, the escrow account look first to the resale market.
must be placed with an independent escrow agent, (11) If there is an inadequate number of
who shall comply with the provisions of chapter resales to provide a basis for arriving at value
721 relating to escrow agents. conclusions, then the property appraiser shall
(c) The principal of such escrow account shall
be paid only to the tax collector of the county in
which the timeshare development is located or to
his or her deputy.
(d) Interest earned upon any sum of money include all marketing costs, atypical financing
placed in escrow under the provisions of this costs, and those costs attributable to the right of a
section shall be paid to the managing entity or its timeshare unit owner or user to participate in an
successors or assigns for the benefit of the owners exchange network of resorts. For timeshare real
of timeshare units; however, no interest may be
paid unless all taxes on the timeshare development ent of
have been paid. the original purchase price; provided, however,
(e) On or before May 1 of each year, a such presumption shall be rebuttable.
statement of receipts and disbursements of the (12) Subsections (10) and (11) apply to fee
escrow account must be filed with the Division of and non-fee timeshare real property.
History.s. 54, ch. 82-226; s. 28, ch. 83-264; s. 204, ch.
Florida Condominiums, Timeshares, and Mobile
85-342; s. 1, ch. 86-300; s. 15, ch. 88-216; s. 12, ch. 91-236;
Homes of the Department of Business and
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
must appropriately show the amount of principal
shall be assessed according to its just value as
and interest in such account.
follows:
(f) Any managing entity or escrow agent who
(1) Real property, on January 1 of each year.
intentionally fails to comply with this subsection
Improvements or portions not substantially
concerning the establishment of an escrow account,
completed on January 1 shall have no value placed
deposits of funds into escrow, and withdrawal
therefrom is guilty of a felony of the third degree,
the improvement or some self-sufficient unit within
punishable as provided in s. 775.082, s. 775.083, or
it can be used for the purpose for which it was
s. 775.084. The failure to establish an escrow
constructed.
account or to place funds therein as required in this
(2) Tangible personal property, on January 1,
section is prima facie evidence of an intentional
except construction work in progress shall have no
violation of this section.
value placed thereon until substantially completed
(7) The tax collector shall accept only full
as defined in s. 192.001(11)(d).
payment of the taxes and special assessments due
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History.s. 4, ch. 70-243; s. 57, ch. 80-274; s. 9, ch. 81-
(c) Before sending a document electronically,
308; s. 5, ch. 2006-312.
sending an electronic transmission to the recipient
192.047 Date of filing.
and receiving an affirmative response from the
(1) For the purposes of ad valorem tax
recipient verifying
administration, the date of an official United States
correct.
Postal Service or commercial mail delivery service
(d) If a document is returned as undeliverable,
postmark on an application for exemption, an
the sender must send the document by regular mail,
application for special assessment classification, or
as required by law.
a return filed by mail is considered the date of filing
(e) Documents sent pursuant to this section
the application or return.
comply with the same timing and form
(2) When the deadline for filing an ad
requirements as if the documents were sent by
valorem tax application or return falls on a
regular mail.
Saturday, Sunday, or legal holiday, the filing period
(f) The sender renews the consent and
shall extend through the next working day
verification requirements every 5 years.
immediately following such Saturday, Sunday, or
History.s. 2, ch. 2013-72; s. 5, ch. 2013-192.
legal holiday.
History.s. 1, ch. 78-185; s. 1, ch. 2013-72.
192.053 Lien for unpaid taxes.A lien for
all taxes, penalties, and interest shall attach to any
192.048 Electronic transmission.
property upon which a lien is imposed by law on the
(1) Subject to subsection (2), the following
date of assessment and shall continue in full force
documents may be transmitted electronically rather
and effect until discharged by payment as provided
than by regular mail:
in chapter 197 or until barred under chapter 95.
(a) The notice of proposed property taxes
History.s. 3, ch. 4322, 1895; GS 430; s. 3, ch. 5596,
required under s. 200.069.
1907; RGS 696; CGL 896; s. 1, ch. 18297, 1937; ss. 1, 2, ch.
(b) The tax exemption renewal application 69-55; s. 5, ch. 70-243; s. 30, ch. 74-382.
Note.Former ss. 192.04, 192.021.
required under s. 196.011(6)(a).
(c) The tax exemption renewal application
192.071 Administration of oaths.For the
required under s. 196.011(6)(b).
purpose of administering the provisions of this law
(d) A notification of an intent to deny a tax
or of any other duties pertaining to the proper
exemption required under s. 196.011(9)(e).
administration of the duties of the office of property
(e) The decision of the value adjustment
appraiser, or of the filing of applications for tax
board required under s. 194.034(2).
exemptions as required by law, the property
(2) Electronic transmission pursuant to this
appraisers or their lawful deputies may administer
section is authorized only under the following
oaths and attest same in the same manner and with
conditions, as applicable:
the same effect as other persons authorized by law
(a) The recipient consents in writing to
to administer oaths by the laws of the state.
receive the document electronically.
History.s. 9, ch. 17060, 1935; CGL 1936 Supp.
(b)
897(10); ss. 1, 2, ch. 69-55; s. 6, ch. 70-243; s. 1, ch. 77-102.
written consent, the sender must include a statement
Note.Former s. 192.20.
in substantially the following form and in a font
equal to or greater than the font used for the text
192.091 Commissions of property
appraisers and tax collectors.
(1)(a)
NOTICE: Under Florida law, e-mail
office, as approved by the Department of Revenue,
addresses are public records. By consenting
shall be the basis upon which the several tax
to communicate with this office
authorities of each county, except municipalities
electronically, your e-mail address will be
and the district school board, shall be billed by the
released in response to any applicable
property appraiser for services rendered. Each such
public records request.
taxing authority shall be billed an amount that bears
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the same proportion to the total amount of the property and the taxes levied thereon shall be taken
budget as its share of ad valorem taxes bore to the first.
total levied for the preceding year. All municipal (4) The commissions for collecting taxes
and school district taxes shall be considered as taxes assessed for or levied by the state shall be audited,
levied by the county for purposes of this allowed, and paid by the Chief Financial Officer as
computation.other warrants are paid; and commissions for
(b) Payments shall be made quarterly by each collecting the county taxes shall be audited and paid
such taxing authority. The property appraiser shall by the boards of county commissioners of the
notify the various taxing authorities of his or her several counties of this state. The commissions for
estimated budget requirements and billings thereon collecting all special school district taxes shall be
at the same time as his or her budget request is audited by the school board of each respective
submitted to the Department of Revenue pursuant district and taken out of the funds of the respective
to s. 195.087 and at the time the property appraiser special school district under its control and allowed
receives final approval of the budget by the and paid to the tax collectors for collecting such
department. taxes; and the commissions for collecting all other
(2) The tax collectors of the several counties district taxes, whether special or not, shall be
of the state shall be entitled to receive, upon the audited and paid by the governing board or
amount of all real and tangible personal property commission having charge of the financial
taxes and special assessments collected and obligations of such district. All commissions for
remitted, the following commissions: collecting special tax district taxes shall be paid at
(a) On the county tax: the time and in the manner now, or as may hereafter
1. Ten percent on the first $100,000; be, provided for the payment of the commissions
2. Five percent on the next $100,000; for the collection of county taxes. All amounts paid
3. Three percent on the balance up to the as compensation to any tax collector under the
amount of taxes collected and remitted on an provisions of this or any other law shall be a part of
assessed valuation of $50 million; and the general income or compensation of such officer
4. Two percent on the balance. for the year in which received, and nothing
(b) On collections on behalf of each taxing contained in this section shall be held or construed
district and special assessment district: to affect or increase the maximum salary as now
1.a. Three percent on the amount of taxes provided by law for any such officer.
collected and remitted on an assessed valuation of (5) The provisions of this section shall not
$50 million; and apply to commissions on drainage district or
b. Two percent on the balance; and drainage subdistrict taxes.
2. Actual costs of collection, not to exceed 2 (6) If any property appraiser or tax collector
percent, on the amount of special assessments in the state is receiving compensation for expenses
collected and remitted. in conducting his or her office or by way of salary
pursuant to any act of the Legislature other than the
general law fixing compensation of property
For the purposes of this subsection, the
appraisers, such property appraiser or tax collector
commissions on the amount of taxes collected from
may file a declaration in writing with the board of
the nonvoted school millage, and on the amount of
county commissioners of his or her county electing
additional taxes that would be collected for school
to come under the provisions of this section, and
districts if the exemptions applicable to homestead
thereupon such property appraiser or tax collector
property for school district taxation were the same
shall be paid compensation in accordance with the
as exemptions applicable for all other ad valorem
provisions hereof, and shall not be entitled to the
taxation, shall be paid by the board of county
benefit of the said special or local act. If such
commissioners.
property appraiser or tax collector does not so elect,
(3) In computing the amount of taxes levied
he or she shall continue to be paid such
on an assessed valuation of $50 million for the
compensation as may now be provided by law for
purposes of this section the valuation of nonexempt
such property appraiser or tax collector.
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History.s. 67, ch. 4322, 1895; ss. 11, 12, ch. 4515,
approval by the Department of Revenue, and shall
1897; s. 5, ch. 4885, 1901; GS 594, 595; ss. 63, 64, ch. 5596,
pay, his or her warrant for an amount equal to one-
1907; RGS 797, 801; CGL 1028, 1033; s. 1, ch. 17876, 1937;
fourth of four-fifths of the total amount of
CGL 1940 Supp. 1036(14); ss. 1, 1A, ch. 20936, 1941; ss. 1,
commissions received by such county property
2, ch. 21918, 1943; s. 1, ch. 67-558; ss. 1, 2, ch. 69-55; s. 1,
appraisers and collectors of taxes or their
ch. 69-300; s. 6, ch. 70-243; s. 1, ch. 70-246; s. 8, ch. 73-172;
s. 1, ch. 74-234; s. 1, ch. 77-102; s. 7, ch. 79-332; s. 8, ch. 81-
predecessors in office from the state during and for
284; s. 53, ch. 83-217; s. 218, ch. 85-342; s. 1, ch. 91-295; s.
the preceding year, and the balance of the
967, ch. 95-147; s. 2, ch. 96-397; s. 172, ch. 2003-261; s. 6,
commissions earned by such county property
ch. 2006-312.
appraiser and collector of taxes, respectively,
Note.Former s. 193.65.
during each year, over and above the amount of
such installment payments herein provided for,
192.102
shall be payable when a report of errors and double
assessments is approved by the county
(1) The board of county commissioners and
commissioners and a copy thereof filed with the
school board of each county shall advance and pay
Department of Revenue.
to the county tax collector of each such county, at
History.s. 7, ch. 70-243; s. 22, ch. 73-172; s. 1, ch. 74-
the first meeting of such board each month from
234; s. 1, ch. 77-102; s. 968, ch. 95-147; s. 3, ch. 96-397; s.
October through July of each year, on demand of
173, ch. 2003-261.
the county tax collector, an amount equal to one-
Note.Consolidation of provisions of former ss.
twelfth of the commissions on the county taxes
192.101, 192.114, 192.122.
levied on the county tax roll for the preceding year
and one-twelfth of the commissions on county 192.105 Unlawful disclosure of federal tax
occupational and beverage licenses paid to the tax information; penalty.
collector in the preceding fiscal year. To demand (1) It is unlawful for any person to divulge or
the first advance under this section, each tax make known federal tax information obtained
collector shall submit to the board of county pursuant to 26 U.S.C. s. 6103, except in accordance
commissioners a statement showing the calculation with a proper judicial order or as otherwise
of the commissions on which the amount of each provided by law for use in the administration of the
advance is to be based. tax laws of this state, and such information is
(2) On or before November 1 of each year, confidential and exempt from the provisions of s.
each tax collector who has received advances under 119.07(1).
the provisions of this section shall make an (2) Any person who violates the provisions of
accounting to the board of county commissioners this section is guilty of a misdemeanor of the first
and the school board, and any adjustments degree, punishable as provided in s. 775.082 or s.
necessary shall be made so that the total advances 775.083.
History.s. 1, ch. 78-160; s. 20, ch. 88-119; s. 37, ch.
and commissions paid by the board of county
90-360; s. 232, ch. 91-224; s. 48, ch. 96-406.
commissioners and the school board shall be the
amount of commissions earned. At no time within
192.115 Performance review panel.If
the year shall there be paid by the board of county
there occurs within any 4-year period the final
commissioners and the school board more than the
disapproval of all or any part of a county roll
total advances due to that date or the commissions
pursuant to s. 193.1142 for 2 separate years, the
earned to that date, whichever is the greater.
Governor shall appoint a three-member
Nothing contained herein shall be construed to
performance review panel. Such panel shall
abrogate any law providing a salary for the tax
investigate the circumstances surrounding the
collector or require the tax collector to accept the
disapprovals and the general performance of the
benefits of this section.
property appraiser. If the panel finds unsatisfactory
(3) The Chief Financial Officer shall issue to
performance, the property appraiser shall be
each of the county property appraisers and
ineligible for the designation and special
collectors of taxes, on the first Monday of January,
qualification salary provided in s. 145.10(2). Within
April, July, and October, on demand of such county
not less than 12 months, the property appraiser may
property appraisers and collectors of taxes after
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requalify therefor, provided he or she successfully
recompletes the courses and examinations
applicable to new candidates.
History.s. 22, ch. 80-274; s. 6, ch. 82-208; ss. 20, 80,
ch. 82-226; s. 969, ch. 95-147.
192.123
guardian.Upon the receipt of a copy of letters of
guardianship issued pursuant to s. 744.638, the
property appraiser and tax collector shall provide
the guardian with every notice required under
chapters 192-197 which would otherwise be
provided the ward.
History.s. 20, ch. 84-62.
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FLORIDA STATUTES 193.085 Listing all property.
193.092 Assessment of property for back taxes.
CHAPTER 193193.102 Lands subject to tax sale certificates;
ASSESSMENTS assessments; taxes not extended.
193.114 Preparation of assessment rolls.
PART I GENERAL PROVISIONS (ss. 193.1142 Approval of assessment rolls.
193.011-193.1556)193.1145 Interim assessment rolls.
PART II SPECIAL CLASSES OF 193.1147 Performance review panel.
PROPERTY (ss. 193.441-193.703) 193.116 Municipal assessment rolls.
193.122 Certificates of value adjustment board
PART Iand property appraiser; extensions on
GENERAL PROVISIONS the assessment rolls.
193.132 Prior assessments validated.
193.011 Factors to consider in deriving just 193.133 Effect of mortgage fraud on property
valuation.assessments.
193.015 Additional specific factor; effect of 193.155 Homestead assessments.
issuance or denial of permit to dredge, 193.1551 Assessment of certain homestead
fill, or construct in state waters to their property damaged in 2004 named
landward extent. storms.
193.016193.1554 Assessment of nonhomestead
effect of determinations by value residential property.
adjustment board. 193.1555 Assessment of certain residential and
193.017 Low-income housing tax credit. nonresidential real property.
193.018 Land owned by a community land trust 193.1556 Notice of change of ownership or
used to provide affordable housing; control required.
assessment; structural improvements,
193.011 Factors to consider in deriving
condominium parcels, and
just valuation.In arriving at just valuation as
cooperative parcels.
required under s. 4, Art. VII of the State
193.023 Duties of the property appraiser in
Constitution, the property appraiser shall take into
making assessments.
consideration the following factors:
193.0235 Ad valorem taxes and non-ad valorem
(1) The present cash value of the property,
assessments against subdivision
which is the amount a willing purchaser would
property.
pay a willing seller, exclusive of reasonable fees
193.0237 Assessment of multiple parcel
and costs of purchase, in cash or the immediate
buildings.
193.024 Deputy property appraisers.
(2) The highest and best use to which the
193.052 Preparation and serving of returns.
property can be expected to be put in the
193.062 Dates for filing returns.
immediate future and the present use of the
193.063 Extension of date for filing tangible
property, taking into consideration the legally
personal property tax returns.
permissible use of the property, including any
193.072 Penalties for improper or late filing of
applicable judicial limitation, local or state land
returns and for failure to file returns.
use regulation, or historic preservation ordinance,
193.073 Erroneous returns; estimate of
and any zoning changes, concurrency
assessment when no return filed.
requirements, and permits necessary to achieve
193.074 Confidentiality of returns.
the highest and best use, and considering any
193.075 Mobile homes and recreational
moratorium imposed by executive order, law,
vehicles.
ordinance, regulation, resolution, or proclamation
193.077 Notice of new, rebuilt, or expanded
adopted by any governmental body or agency or
property.
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
the Governor when the moratorium or judicial property and any limitation that the issuance or
limitation prohibits or restricts the development denial may impose on the highest and best use of
or improvement of property as otherwise the property to its landward extent.
authorized by applicable law. The applicable (2) The Department of Environmental
governmental body or agency or the Governor Protection shall provide the property appraiser of
shall notify the property appraiser in writing of each county in which such property is situated a
any executive order, ordinance, regulation, copy of any final agency action relating to an
resolution, or proclamation it adopts imposing application for such a permit.
any such limitation, regulation, or moratorium; (3) The provisions of subsection (1) do not
(3) The location of said property; apply if:
(4) The quantity or size of said property; (a) The property owner had no reasonable
(5) The cost of said property and the present basis for expecting approval of the application for
replacement value of any improvements thereon; permit; or
(6) The condition of said property; (b) The application for permit was denied
(7) The income from said property; and because of an incomplete filing, failure to meet an
(8) The net proceeds of the sale of the applicable deadline, or failure to comply with
property, as received by the seller, after deduction administrative or procedural requirements.
History.s. 3, ch. 84-79; s. 42, ch. 94-356.
of all of the usual and reasonable fees and costs of
1
Note.Repealed by s. 14, ch. 94-122.
the sale, including the costs and expenses of
financing, and allowance for unconventional or
193.016
atypical terms of financing arrangements. When
assessment; effect of determinations by value
the net proceeds of the sale of any property are
adjustment board.
utilized, directly or indirectly, in the
assessment of the same items of tangible personal
determination of just valuation of realty of the
property in the previous year was adjusted by the
sold parcel or any other parcel under the
value adjustment board and the decision of the
provisions of this section, the property appraiser,
board to reduce the assessment was not
for the purposes of such determination, shall
successfully appealed by the property appraiser,
exclude any portion of such net proceeds
the property appraiser shall consider the reduced
attributable to payments for household
values determined by the value adjustment board
furnishings or other items of personal property.
in assessing those items of tangible personal
History.s. 1, ch. 63-250; s. 1, ch. 67-167; ss. 1, 2, ch.
property. If the property appraiser adjusts upward
69-55; s. 13, ch. 69-216; s. 8, ch. 70-243; s. 20, ch. 74-234;
s. 1, ch. 77-102; s. 1, ch. 77-363; s. 6, ch. 79-334; s. 1, ch. the reduced values previously determined by the
88-101; s. 1, ch. 93-132; s. 1, ch. 97-117; s. 1, ch. 2008-197.
value adjustment board, the property appraiser
Note.Former s. 193.021.
shall assert additional basic and underlying facts
not properly considered by the value adjustment
193.015 Additional specific factor; effect
board as the basis for the increased valuation
of issuance or denial of permit to dredge, fill,
notwithstanding the prior adjustment by the
or construct in state waters to their landward
board.
extent.
History.s. 2, ch. 2000-262.
(1) If the Department of Environmental
Protection issues or denies a permit to dredge, fill,
193.017 Low-income housing tax
or otherwise construct in or on waters of the state,
credit.Property used for affordable housing
as defined in chapter 403, to their landward extent
which has received a low-income housing tax
1
as determined under s. 403.817(2), the property
credit from the Florida Housing Finance
appraiser is expressly directed to consider the
Corporation, as authorized by s. 420.5099, shall
effect of that issuance or denial on the value of the
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be assessed under s. 193.011 and, consistent with community land trust shall retain a preemptive
s. 420.5099(5) and (6), pursuant to this section. option to purchase any structural improvements,
(1) The tax credits granted and the financing condominium parcels, or cooperative parcels on
generated by the tax credits may not be the land at a price determined by a formula
considered as income to the property. specified in the ground lease which is designed to
(2) The actual rental income from rent-ensure that the structural improvements,
restricted units in such a property shall be condominium parcels, or cooperative parcels
recognized by the property appraiser. remain affordable.
(3) Any costs paid for by tax credits and (3) In arriving at just valuation under s.
costs paid for by additional financing proceeds 193.011, a structural improvement, condominium
received under chapter 420 may not be included parcel, or cooperative parcel providing affordable
in the valuation of the property. housing on land owned by a community land
(4) If an extended low-income housing trust, and the land owned by a community land
agreement is filed in the official public records of trust that is subject to a 99-year or longer ground
the county in which the property is located, the lease, shall be assessed using the following
agreement, and any recorded amendment or criteria:
supplement thereto, shall be considered a land-use (a) The amount a willing purchaser would
regulation and a limitation on the highest and best pay a willing seller for the land is limited to an
use of the property during the term of the amount commensurate with the terms of the
agreement, amendment, or supplement. ground lease that restricts the use of the land to
History.s. 6, ch. 2004-349.
the provision of affordable housing in perpetuity.
(b) The amount a willing purchaser would
193.018 Land owned by a community
pay a willing seller for resale-restricted
land trust used to provide affordable housing;
improvements, condominium parcels, or
assessment; structural improvements,
cooperative parcels is limited to the amount
condominium parcels, and cooperative
determined by the formula in the ground lease.
parcels.
(c) If the ground lease and all amendments
(1) As used in this section, the term
and supplements thereto, or a memorandum
documenting how such lease and amendments or
that is qualified as charitable under s. 501(c)(3) of
supplements restrict the price at which the
the Internal Revenue Code and has as one of its
improvements, condominium parcels, or
purposes the acquisition of land to be held in
cooperative parcels may be sold, is recorded in the
perpetuity for the primary purpose of providing
official public records of the county in which the
affordable homeownership.
leased land is located, the recorded lease and any
(2) A community land trust may convey
amendments and supplements, or the recorded
structural improvements, condominium parcels,
memorandum, shall be deemed a land use
or cooperative parcels, that are located on specific
regulation during the term of the lease as amended
parcels of land that are identified by a legal
or supplemented.
description contained in and subject to a ground
History.s. 16, ch. 2009-96; s. 2, ch. 2011-15.
lease having a term of at least 99 years, for the
purpose of providing affordable housing to 193.023 Duties of the property appraiser
natural persons or families who meet the in making assessments.
extremely-low-income, very-low-income, low-(1) The property appraiser shall complete
income, or moderate-income limits specified in s. his or her assessment of the value of all property
420.0004, or the income limits for workforce no later than July 1 of each year, except that the
housing, as defined in s. 420.5095(3). A
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s. 1, ch. 88-216; s. 5, ch. 91-223; s. 970, ch. 95-147; s. 1, ch.
department may for good cause shown extend the
2006-36; s. 1, ch. 2009-135; ss. 1, 10, ch. 2010-280; SJR 8-
time for completion of assessment of all property.
A, 2010 Special Session A.
(2) In making his or her assessment of the
value of real property, the property appraiser is
193.0235 Ad valorem taxes and non-ad
required to physically inspect the property at least
valorem assessments against subdivision
once every 5 years. Where geographically
property.
suitable, and at the discretion of the property
(1) Ad valorem taxes and non-ad valorem
appraiser, the property appraiser may use image
assessments shall be assessed against the lots
technology in lieu of physical inspection to ensure
within a platted residential subdivision and not
that the tax roll meets all the requirements of law.
upon the subdivision property as a whole. An ad
The Department of Revenue shall establish
valorem tax or non-ad valorem assessment,
minimum standards for the use of image
including a tax or assessment imposed by a
technology consistent with standards developed
county, municipality, special district, or water
by professionally recognized sources for mass
management district, may not be assessed
appraisal of real property. However, the property
separately against common elements utilized
appraiser shall physically inspect any parcel of
exclusively for the benefit of lot owners within
taxable or state-owned real property upon the
the subdivision, regardless of ownership. The
request of the taxpayer or owner.
value of each parcel of land that is or has been part
(3) In revaluating property in accordance
of a platted subdivision and that is designated on
with constitutional and statutory requirements,
the plat or the approved site plan as a common
the property appraiser may adjust the assessed
element for the exclusive benefit of lot owners
value placed on any parcel or group of parcels
shall, regardless of ownership, be prorated by the
based on mass data collected, on ratio studies
property appraiser and included in the assessment
prepared by an agency authorized by law, or
of all the lots within the subdivision which
pursuant to regulations of the Department of
constitute inventory for the developer and are
Revenue.
intended to be conveyed or have been conveyed
(4) In making his or her assessment of
into private ownership for the exclusive benefit of
leasehold interests in property serving the unit
lot owners within the subdivision.
owners of a condominium or cooperative subject
(2) As used in this section, the term
to a lease, including property subject to a
recreational lease, the property appraiser shall
(a) Subdivision property not included
assess the property at its fair market value without
within lots constituting inventory for the
regard to the income derived from the lease.
developer which are intended to be conveyed or
(5) In assessing any parcel of a
have been conveyed into private ownership.
condominium or any parcel of any other
(b) An easement through the subdivision
residential development having common
property, not including the property described in
elements appurtenant to the parcels, if such
paragraph (a), which has been dedicated to the
common elements are owned by the
public or retained for the benefit of the
condominium association or owned jointly by the
subdivision.
owners of the parcels, the assessment shall apply
(c) Any other part of the subdivision which
to the parcel and its fractional or proportionate
has been designated on the plat or is required to
share of the appurtenant common elements.
be designated on the site plan as a drainage pond,
(6) In making assessments of cooperative
or detention or retention pond, for the exclusive
parcels, the property appraiser shall use the
benefit of the subdivision.
method required by s. 719.114.
(d) Property located within the same county
History.s. 9, ch. 70-243; s. 1, ch. 72-290; s. 5, ch.
as the subdivision and used for at least 10 years
76-222; s. 1, ch. 77-102; s. 2, ch. 84-261; s. 14, ch. 86-300;
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exclusively for the benefit of lot owners within allocated to the just value of a parcel containing a
the subdivision. cooperative must be further allocated among the
History.s. 4, ch. 2003-284; s. 1, ch. 2015-221.
cooperative units in that parcel in the manner
required in s. 719.114.
193.0237 Assessment of multiple parcel
(5) Each parcel in a multiple parcel building
buildings.
must be assigned a separate tax folio number.
(1) As used in this section, the term:
However, if a condominium or cooperative is
(a)
created within any such parcel, a separate tax folio
building, other than a building consisting entirely
number must be assigned to each condominium
of a single condominium, timeshare, or
unit or cooperative unit, rather than to the parcel
cooperative, which contains separate parcels that
in which it was created.
are vertically located, in whole or in part, on or
(6) All provisions of a recorded instrument
over the same land.
affecting a parcel in a multiple parcel building,
(b)
which parcel has been sold for taxes or special
parcel building which is identified in a recorded
assessments, survive and are enforceable after the
instrument by a legal description that is sufficient
ed, or upon
for record ownership and conveyance by deed
foreclosure of an assessment, a certificate or lien,
separately from any other portion of the building.
a tax deed, a tax certificate, or a tax lien, to the
(c)
same extent that such provisions would be
declaration, covenant, easement, deed, plat,
enforceable against a voluntary grantee of the title
agreement, or other legal instrument, other than a
immediately before the delivery of the tax deed,
lease, mortgage, or lien, which describes one or
more parcels in a multiple parcel building and
provided in s. 197.573.
which is recorded in the public records of the
(7) This section applies to any land on
county where the multiple parcel building is
which a multiple parcel building is substantially
located.
completed as of January 1 of the respective
(2) The value of land upon which a multiple
assessment year. This section applies to
parcel building is located, regardless of
assessments beginning in the 2018 calendar year.
ownership, may not be separately assessed and
History.s. 8, ch. 2018-118.
must be allocated among and included in the just
193.024 Deputy property appraisers.
value of all the parcels in the multiple parcel
Property appraisers may appoint deputies to act in
building as provided in subsection (3).
their behalf in carrying out the duties prescribed
(3) The property appraiser, for assessment
by 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 in the same proportion that the just value
193.052 Preparation and serving of
of the improvements in each parcel bears to the
returns.
total just value of all the improvements in the
(1) The following returns shall be filed:
entire multiple parcel building.
(a) Tangible personal property; and
(4) A condominium, timeshare, or
(b) Property specifically required to be
cooperative may be created within a parcel in a
returned by other provisions in this title.
multiple parcel building. Any land value allocated
(2) No return shall be required for real
to the just value of a parcel containing a
property the ownership of which is reflected in
condominium must be further allocated among
instruments recorded in the public records of the
the condominium units in that parcel in the
county in which the property is located, unless
manner required in s. 193.023(5). Any land value
otherwise required in this title. In order for land to
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be considered for agricultural classification under property appraiser with respect to such filing shall
s. 193.461 or high-water recharge classification be prescribed by the department. The
under s. 193.625, an application for classification
must be filed on or before March 1 of each year format for all counties; that the format shall
with the property appraiser of the county in which resemble form DR-405 as closely as possible; and
the land is located, except as provided in s. that adequate safeguards for verification of
193.461(3)(a). The application must state that the
lands on January 1 of that year were used filing by unauthorized persons.
History.s. 11, ch. 70-243; s. 1, ch. 72-370; s. 1, ch.
primarily for bona fide commercial agricultural or
73-228; s. 20, ch. 73-334; s. 6, ch. 76-234; s. 1, ch. 77-102;
high-water recharge purposes.
s. 45, ch. 77-104; s. 7, ch. 79-334; s. 9, ch. 81-308; s. 75, ch.
(3) A return for the above types of property
82-226; s. 1, ch. 84-106; ss. 28, 221, ch. 85-342; s. 63, ch.
shall be filed in each county which is the situs of
89-356; s. 971, ch. 95-147; s. 2, ch. 95-404; s. 3, ch. 96-204;
such property, as set out under s. 192.032.
s. 33, ch. 99-208.
Note.Consolidation of provisions of former ss.
(4) All returns shall be completed by the
193.113, 193.121, 193.203, 193.211, 193.231-193.261,
taxpayer in such a way as to correctly reflect the
193.272, 193.281-193.311.
or otherwise taxable to him or her and covered by
193.062 Dates for filing returns.All
such return. All forms used for returns shall be
returns shall be filed according to the following
prescribed by the department and delivered to the
schedule:
property appraisers for distribution to the
(1) Tangible personal propertyApril 1.
taxpayers.
(2) Real propertywhen required by
(5) Property appraisers may distribute
specific provision of general law.
returns in whatever way they feel most
(3) Railroad, railroad terminal, private car
appropriate. However, as a minimum
and freight line and equipment company
requirement, the property appraiser shall
propertyApril 1.
requisition, and the department shall distribute,
(4) All other returns and applications not
forms in a timely manner so that each property
otherwise specified by specific provision of
appraiser can and shall make them available in his
general lawApril 1.
or her office no later than the first working day of
History.s. 12, ch. 70-243; s. 45, ch. 77-104; s. 8, ch.
the calendar year.
79-334; s. 9, ch. 81-308.
Note.Consolidation of provisions of former ss.
(6) The department shall promulgate the
193.203, 193.211.
necessary regulations to ensure that all railroad
and utility property is properly returned in the
193.063 Extension of date for filing
appropriate county. However, the evaluating or
tangible personal property tax returns.The
assessing of utility property in each county shall
property appraiser shall grant an extension for the
be the duty of the property appraiser.
filing of a tangible personal property tax return for
(7) A property appraiser may accept a
30 days and may, at her or his discretion, grant an
tangible personal property tax return in a form
additional extension for the filing of a tangible
initiated through an electronic data interchange.
personal property tax return for up to 15
The department shall prescribe by rule the format
additional days. A request for extension must be
and instructions necessary for such filing to
made in time for the property appraiser to
ensure that all property is properly listed. The
consider the request and act on it before the
acceptable method of transfer, the method, form,
regular due date of the return. However, a
and content of the electronic data interchange, the
property appraiser may not require that a request
method by which the taxpayer will be provided
for extension be made more than 10 days before
with an acknowledgment, and the duties of the
the due date of the return. A request for extension,
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
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at the option of the property appraiser, shall illegally avoid the payment of lawful taxes, the
include any or all of the following: the name of property appraiser or, in the case of properties
the taxable entity, the tax identification number of valued by the Department of Revenue, the
the taxable entity, and the reason a discretionary executive director may reduce or waive any of
extension should be granted. said penalties.
History.s. 1, ch. 94-98; s. 1463, ch. 95-147; s. 2, ch. History.s. 13, ch. 70-243; s. 1, ch. 77-102; s. 9, ch.
99-239. 79-334; s. 972, ch. 95-147.
Note.Consolidation of provisions of former ss.
193.203, 193.222, 199.321.
193.072 Penalties for improper or late
filing of returns and for failure to file
193.073 Erroneous returns; estimate of
returns.
assessment when no return filed.
(1) The following penalties shall apply:
(1)(a) Upon discovery that an erroneous or
(a) For failure to file a return25 percent of
incomplete statement of personal property has
the total tax levied against the property for each
been filed by a taxpayer or that all the property of
year that no return is filed.
a taxpayer has not been returned for taxation, the
(b) For filing returns after the due date5
property appraiser shall mail a notice informing
percent of the total tax levied against the property
the taxpayer that an erroneous or incomplete
covered by that return for each year, for each
statement of personal property has been filed.
month, or portion thereof, that a return is filed
Such notice shall be mailed at any time before the
after the due date, but not to exceed 25 percent of
mailing of the notice required in s. 200.069. The
the total tax.
taxpayer has 30 days after the date the notice is
(c) For property unlisted on the return15
mailed to provide the property appraiser with a
percent of the tax attributable to the omitted
complete return listing all property for taxation.
property.
(b) If the property is personal property and
(d) For incomplete returns by railroad and
is discovered before April 1, the property
railroad terminal companies and private car and
appraiser shall make an assessment in triplicate.
freight line and equipment companies2 percent
After attaching the affidavit and warrant required
of the assessed value, not to exceed 10 percent
by law, the property appraiser shall dispose of the
thereof, shall be added to the values apportioned
additional assessment roll in the same manner as
to the counties for each month or fraction thereof
provided by law.
in which the return is incomplete; however, the
(c) If the property is personal property and
return shall not be deemed incomplete until 15
is discovered on or after April 1, or is real
days after notice of incompleteness is provided to
property discovered at any time, the property shall
the taxpayer.
be added to the assessment roll then in
(2) Penalties listed in this section shall be
preparation.
determined upon the total of all ad valorem
(2) If no tangible personal property tax
personal property taxes, penalties and interest
return has been filed as required by law, including
levied on the property, and such penalties shall be
any extension which may have been granted for
a lien on the property.
the filing of the return, the property appraiser is
(3) Failure to file a return, or to otherwise
authorized to estimate from the best information
properly submit all property for taxation, shall in
available the assessment of the tangible personal
no regard relieve any taxpayer of any requirement
property of a taxpayer who has not properly and
to pay all taxes assessed against him or her
timely filed his or her tax return. Such assessment
promptly.
shall be deemed to be prima facie correct, may be
(4) For good cause shown, and upon finding
included on the tax roll, and taxes may be
that such unlisting or late filing of returns was not
intentional or made with the intent to evade or
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
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extended therefor on the tax roll in the same (3) A recreational vehicle shall be taxed as
manner as for all other taxes. real property if the owner of the recreational
History.s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897;
vehicle is also the owner of the land on which the
GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch.
vehicle is permanently affixed. A recreational
20722, 1941; ss. 1, 2, ch. 69-55; s. 2, ch. 72-268; s. 1, ch.
vehicle shall be considered permanently affixed if
77-102; s. 2, ch. 94-98; s. 1464, ch. 95-147; s. 2, ch. 2016-
it is connected to the normal and usual utilities
128.
and if it is tied down or it is attached or affixed in
Note.Former s. 193.37; s. 197.031.
such a way that it cannot be removed without
193.074 Confidentiality of returns.All
material or substantial damage to the recreational
returns of property and returns required by former
vehicle. Except when the mode of attachment or
s. 201.022 submitted by the taxpayer pursuant to
affixation is such that the recreational vehicle
law shall be deemed to be confidential in the
cannot be removed without material or substantial
hands of the property appraiser, the clerk of the
damage to the recreational vehicle or the real
circuit court, the department, the tax collector, the
property, the intent of the owner to make the
Auditor General, and the Office of Program
recreational vehicle permanently affixed shall be
Policy Analysis and Government Accountability,
determinative. A recreational vehicle that is taxed
and their employees and persons acting under
s
their supervision and control, except upon court
sticker as provided in s. 320.0815.
order or order of an administrative body having
(4) A recreational vehicle that is not taxed
quasi-judicial powers in ad valorem tax matters,
as real property must have a current license plate
and such returns are exempt from the provisions
properly affixed as provided in s. 320.08(9). Any
of s. 119.07(1).
such recreational vehicle without a current license
History.s. 10, ch. 79-334; s. 2, ch. 86-300; s. 21, ch.
plate properly affixed is presumed to be tangible
88-119; s. 38, ch. 90-360; s. 16, ch. 93-132; s. 49, ch. 96-
personal property.
406; s. 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;
193.075 Mobile homes and recreational
s. 1, ch. 98-139.
vehicles.
(1) A mobile home shall be taxed as real
193.077 Notice of new, rebuilt, or
property if the owner of the mobile home is also
expanded property.
the owner of the land on which the mobile home
(1) The property appraiser shall accept
is permanently affixed. A mobile home shall be
notices on or before April 1 of the year in which
considered permanently affixed if it is tied down
the new or additional real or personal property
and connected to the normal and usual utilities.
acquired to establish a new business or facilitate a
However, this provision does not apply to a
business expansion or restoration is first subject
mobile home, or any appurtenance thereto, that is
to assessment. The notice shall be filed, on a form
being held for display by a licensed mobile home
prescribed by the department, by any business
dealer or a licensed mobile home manufacturer
seeking to qualify for an enterprise zone property
and that is not rented or occupied. A mobile home
tax credit as a new or expanded business pursuant
that is taxed as real property shall be issued an
to s. 220.182(4).
(2) Upon determining that the real or
(2) A mobile home that is not taxed as real
tangible personal property described in the notice
property shall have a current license plate
is in fact to be incorporated into a new, expanded,
properly affixed as provided in s. 320.08(11). Any
or rebuilt business, the property appraiser shall so
such mobile home without a current license plate
affirm and certify on the face of the notice and
properly affixed shall be presumed to be tangible
shall provide a copy thereof to the new or
personal property.
expanded business and to the department.
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(3) Within 10 days of extension or of its agencies, the listing shall not be changed in
recertification of the assessment rolls pursuant to the absence of a recorded deed executed by the
s. 193.122, whichever is later, the property State of Florida or the state agency in whose name
appraiser shall forward to the department a list of the property is listed. If, in preparing the
all property of new businesses and property assessment rolls, the several property appraisers
separately assessed as expansion-related or within the state become aware of the existence of
rebuilt property pursuant to s. 193.085(5)(a). The a recorded deed not executed by the state and
list shall include the name and address of the purporting to convey real property listed on the
business to which the property is assessed, the assessment rolls as state-owned, the property
assessed value of the property, the total taxes appraiser shall immediately forward a copy of the
levied against the property, the identifying recorded deed to the state agency in whose name
number for the property as shown on the the property is listed.
assessment roll, and a description of the property. (4) The department shall promulgate such
(4) This section expires on the date rules as are necessary to ensure that all railroad
specified in s. 290.016 for the expiration of the property of all types is properly listed in the
Florida Enterprise Zone Act. appropriate county and shall submit the county
History.ss. 4, 10, ch. 80-248; s. 5, ch. 83-204; s. 25,
railroad property assessments to the respective
ch. 84-356; s. 63, ch. 94-136; s. 25, ch. 2000-210; s. 14, ch.
county property appraisers not later than June 1 in
2005-287.
each year. However, in those counties in which
railroad assessments are not completed by the
193.085 Listing all property.
department by June 1, for millage certification
(1) The property appraiser shall ensure that
purposes, the property appraiser may utilize the
all real property within his or her county is listed
and valued on the real property assessment roll.
(a) All railroad and railroad terminal
Streets, roads, and highways which have been
companies maintaining tracks or other fixed
dedicated to or otherwise acquired by a
assets in the state and subject to assessment under
municipality, county, or state agency need not,
the unit-rule method of valuation shall make an
but may, be listed.
annual return to the Department of Revenue. Such
(2) The department shall promulgate such
returns shall be filed on or before April 1 and shall
regulations and shall make available maps and
be subject to the penalties provided in s. 193.072.
mapping materials as it deems necessary to ensure
The department shall make an annual assessment
that all real property within the state is listed and
of all operating property of every description
valued on the real property assessment rolls of the
owned by or leased to such companies. Such
respective counties. In addition, individual
assessment shall be apportioned to each county,
property appraisers may use such other maps and
based upon actual situs and, in the case of
materials as they deem expedient to accomplish
property not having situs in a particular county,
the purpose of this section.
shall be apportioned based upon track miles.
(3)(a) All forms of local government,
Operating property shall include all property
special taxing districts, multicounty districts, and
owned or leased to such company, including
municipalities shall provide written annual
right-of-way presently in use by the company,
notification to the several property appraisers of
track, switches, bridges, rolling stock, and other
any and all real property owned by any of them so
property directly related to the operation of the
that ownership of all such property will be
railroad. Nonoperating property shall include that
properly listed.
portion of office buildings not used for operating
(b) Whenever real property is listed on the
purposes, property owned but not directly used
real property assessment rolls of the respective
for the operation of the railroad, and any other
counties in the name of the State of Florida or any
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property that is not used for operating purposes. (d) Returns and information from returns
The department shall promulgate rules necessary required to be made pursuant to this subsection
to ensure that all operating property is properly may be shared pursuant to any formal agreement
valued, apportioned, and returned to the for the mutual exchange of information with
appropriate county, including rules governing the another state.
form and content of returns. The evaluation and (e) In any action challenging final assessed
assessment of utility property shall be the duty of values certified by the department under this
the property appraiser. subsection, venue is in Leon County.
(b)1. All private car and freight line and (5)(a) Beginning in the year in which a
equipment companies operating rolling stock in notice of new, rebuilt, or expanded property is
Florida shall make an annual return to the accepted and certified pursuant to s. 193.077 and
Department of Revenue. The department shall for the 4 years immediately thereafter, the
make an annual determination of the average property appraiser shall separately assess the prior
number of cars habitually present in Florida for existing property and the expansion-related or
each company and shall assess the just value rebuilt property, if any, of each business having
thereof. submitted said notice pursuant to s. 220.182(4).
2. The department shall promulgate rules The listing of expansion-related or rebuilt
respecting the methods of determining the property on an assessment roll shall immediately
average number of cars habitually present in follow the listing of prior existing property for
Florida, the form and content of returns, and such each expanded business. However, beginning
other rules as are necessary to ensure that the with the first assessment roll following receipt of
property of such companies is properly returned, a notice from the department that a business has
valued, and apportioned to the state. been disallowed an enterprise zone property tax
3. For purposes of this paragraph, credit, the property appraiser shall singly list the
property of such business.
ownership of rolling stock which enters Florida. (b) This subsection expires on the date
4. The department shall apportion the specified in s. 290.016 for the expiration of the
assessed value of such property to the local taxing Florida Enterprise Zone Act.
History.s. 14, ch. 70-243; s. 2, ch. 73-228; s. 2, ch.
jurisdiction based upon the number of track miles
74-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-269;
and the location of mainline track of the
s. 11, ch. 79-334; s. 9, ch. 80-77; ss. 5, 10, ch. 80-248; s. 26,
respective railroads over which the rolling stock
ch. 84-356; s. 6, ch. 89-174; s. 2, ch. 91-295; s. 64, ch. 94-
has been operated in the preceding year in each
136; s. 31, ch. 94-353; s. 1465, ch. 95-147; s. 24, ch. 2000-
taxing jurisdiction. The situs for taxation of such
210; s. 15, ch. 2005-287; ss. 2, 10, ch. 2010-280; SJR 8-A,
2010 Special Session A.
property shall be according to the apportionment.
Note.Consolidation of provisions of former ss.
(c) The values determined by the
193.051, 193.061, 193.071, 193.113, 193.131, 193.272,
department pursuant to this subsection shall be
193.281.
certified to the property appraisers when such
values have been finalized by the department.
193.092 Assessment of property for back
Prior to finalizing the values to be certified to the
taxes.
property appraisers, the department shall provide
(1) When it shall appear that any ad valorem
an affected taxpayer a notice of a proposed
tax might have been lawfully assessed or
assessment and an opportunity for informal
collected upon any property in the state, but that
such tax was not lawfully assessed or levied, and
designee. A property appraiser shall certify to the
has not been collected for any year within a period
tax collector for collection the value as certified
of 3 years next preceding the year in which it is
by the Department of Revenue.
ascertained that such tax has not been assessed, or
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levied, or collected, then the officers authorized county property appraiser as provided by law;
shall make the assessment of taxes upon such provided, if real or personal property be assessed
property in addition to the assessment of such for taxes, and because of litigation delay ensues
property for the current year, and shall assess the and the assessment be held invalid the taxing
same separately for such property as may have authorities, may reassess such property within the
escaped taxation at and upon the basis of time herein provided after the termination of such
valuation applied to such property for the year or litigation; provided further, that personal property
years in which it escaped taxation, noting acquired in good faith by purchase shall not be
distinctly the year when such property escaped subject to assessment for taxes for any time prior
taxation and such assessment shall have the same to the time of such purchase, but the individual or
force and effect as it would have had if it had been corporation liable for any such assessment shall
made in the year in which the property shall have continue personally liable for same. As used in
escaped taxation, and taxes shall be levied and
collected thereon in like manner and together with means a purchaser for value, in good faith, before
taxes for the current year in which the assessment certification of such assessment of back taxes to
is made. But no property shall be assessed for the tax collector for collection.
and all (2) This section applies to property of every
property so escaping taxation shall be subject to class and kind upon which ad valorem tax is
assessable by any state or county authority under
hands or possession the same may be found, the laws of the state.
except that property acquired by a bona fide (3) Notwithstanding subsection (2), the
purchaser who was without knowledge of the provisions of this section requiring the retroactive
escaped taxation shall not be subject to assessment and collection of ad valorem taxes
assessment for taxes for any time prior to the time shall not apply if:
of such purchase, but it is the duty of the property (a) The owner of a building, structure, or
appraiser making such assessment to serve upon other improvement to land that has not been
the previous owner a notice of intent to record in previously assessed complied with all necessary
the public records of the county a notice of tax lien permitting requirements when the improvement
against any property owned by that person in the was completed; or
county. Any property owned by such previous (b) The owner of real property that has not
owner which is situated in this state is subject to been previously assessed voluntarily discloses to
the lien of such assessment in the same manner as the property appraiser the existence of such
a recorded judgment. Before any such lien may be property before January 1 of the year the property
recorded, the owner so notified must be given 30 is first assessed. The disclosure must be made on
days to pay the taxes, penalties, and interest. Once a form provided by the property appraiser.
History.s. 24, ch. 4322, 1895; s. 1, ch. 4663, 1899;
recorded, such lien may be recorded in any county
GS 524; s. 22, ch. 5596, 1907; RGS 722; ss. 1, 2, ch. 9180,
in this state and shall constitute a lien on any
1923; CGL 924-926; ss. 1, 2, ch. 69-55; s. 15, ch. 70-243;
property of such person in such county in the
s. 1, ch. 77-102; s. 9, ch. 2002-18; s. 174, ch. 2003-261; s.
same manner as a recorded judgment, and may be
1, ch. 2010-66.
enforced by the tax collector using all remedies
Note.Former ss. 193.23, 193.151.
pertaining to same; provided, that the county
193.102 Lands subject to tax sale
property appraiser shall not assess any lot or
certificates; assessments; taxes not
parcel of land certified or sold to the state for any
extended.
previous years unless such lot or parcel of lands
(1) All lands against which the state holds
so certified or sold shall be included in the list
any tax sale certificate or other lien for delinquent
furnished by the Chief Financial Officer to the
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taxes assessed for the year 1940 or prior years goods and all other taxable tangible personal
shall be assessed for the year 1941 and subsequent property.
years in like manner and to the same effect as if (2) The real property assessment roll shall
no taxes against such lands were delinquent. include:
Should the taxes on such lands not be paid as (a) The just value.
required by law, such lands shall be sold or the (b) The school district assessed value.
title thereto shall become vested in the county, in (c) The nonschool district assessed value.
like manner and to the same effect as other lands (d) The difference between just value and
upon which taxes are delinquent are sold or the school district and nonschool district assessed
title to which becomes vested in the county under value for each statutory provision resulting in
this law. Such lands upon which tax certificates such difference.
have been issued to this state, when sold by the (e) The school taxable value.
county for delinquent taxes, may be redeemed in (f) The nonschool taxable value.
the manner prescribed by this law; provided, that (g) The amount of each exemption or
all tax certificates held by the state on such lands discount causing a difference between assessed
shall be redeemed at the same time, and the clerk and taxable value.
of the circuit court shall disburse the money as (h) The value of new construction.
provided by law. After the title to any such lands (i) The value of any deletion from the
against which the state holds tax certificates property causing a reduction in just value.
becomes vested in the county as provided by this (j) Land characteristics, including the land
law, the county may sell such lands in the same use code, land value, type and number of land
manner as provided in s. 197.592, and the clerk of units, land square footage, and a code indicating a
the circuit court shall distribute the proceeds from combination or splitting of parcels in the previous
the sale of such lands by the board of county year.
commissioners in proportion to the interest of the (k) Improvement characteristics, including
state, the several taxing units, and the funds of improvement quality, construction class, effective
such units, as may be calculated by the clerk. year built, actual year built, total living or usable
(2) The property appraisers, in making up area, number of buildings, number of residential
their assessment rolls, shall place thereon the units, value of special features, and a code
lands upon which taxes have been sold to the indicating the type of special feature.
county, enter their valuation of the same on the (l) The market area code, according to
roll, and extend the taxes upon such lands. department guidelines.
History.s. 16, ch. 4322, 1895; GS 512; s. 13, ch.
(m) The neighborhood code, if used by the
5596, 1907; s. 1, ch. 6158, 1911; RGS 712, 769; CGL 914,
property appraiser.
1
984; ss. 4, 23, ch. 20722, 1941; ss. 3/, 10, ch. 22079, 1943;
2
(n) The recorded selling price, ownership
ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 16, ch. 70-243; s. 32,
transfer date, and official record book and page
ch. 73-332; s. 5, ch. 75-103; s. 1, ch. 77-102; s. 1, ch. 77-
number or clerk instrument number for each deed
174; ss. 205, 221, ch. 85-342.
Note.Former ss. 193.16, 193.171, 193.63, 193.181.
or other instrument transferring ownership of real
property and recorded or otherwise discovered
193.114 Preparation of assessment
during the period beginning 1 year before the
rolls.
assessment date and up to the date the assessment
(1) Each property appraiser shall prepare
roll is submitted to the department. The
the following assessment rolls:
assessment roll shall also include the basis for
(a) Real property assessment roll.
qualification or disqualification of a transfer as an
(b) Tangible personal property assessment
arms-length transaction. A decision qualifying or
roll. This roll shall include taxable household
disqualifying a transfer of property as an arms-
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length transaction must be recorded on the the tax roll initially submitted pursuant to s.
assessment roll within 3 months after the date that 193.1142 and a code indicating the reason for the
the deed or other transfer instrument is recorded change.
or otherwise discovered. If, subsequent to the (3) The tangible personal property roll shall
initial decision qualifying or disqualifying a include:
transfer of property, the property appraiser (a) An industry code.
obtains information indicating that the initial (b) A code reference to tax returns showing
decision should be changed, the property the property.
appraiser may change the qualification decision (c) The just value of furniture, fixtures, and
and, if so, must document the reason for the equipment.
change in a manner acceptable to the executive (d) The just value of leasehold
improvements.
or transfer data must be current on all tax rolls (e) The assessed value.
submitted to the department. As used in this (f) The difference between just value and
school district and nonschool district assessed
means the date that the deed or other transfer value for each statutory provision resulting in
instrument is signed and notarized or otherwise such difference.
executed. (g) The taxable value.
(o) A code indicating that the physical (h) The amount of each exemption or
attributes of the property as of January 1 were discount causing a difference between assessed
significantly different than that at the time of the and taxable value.
last sale. (i) The penalty rate.
(p) The name and address of the owner. (j) The name and address of the owner or
(q) The state of domicile of the owner. fiduciary responsible for the payment of taxes on
(r) The physical address of the property. the property and an indicator of fiduciary
(s) The United States Census Bureau block capacity, as appropriate.
group in which the parcel is located. (k) The state of domicile of the owner.
(t) Information specific to the homestead (l) The physical address of the property.
property, including the social security number of (m) The millage for each taxing authority
levying tax on the property.
spouse, if any, and, for homestead property to (4)(a) For every change made to the
which a homestead assessment difference was assessed or taxable value of a parcel on an
transferred in the previous year, the number of assessment roll subsequent to the mailing of the
owners among whom the previous homestead was notice provided for in s. 200.069, the property
split, the assessment difference amount, the appraiser shall document the reason for such
county of the previous homestead, the parcel change in the public records of the office of the
identification number of the previous homestead, property appraiser in a manner acceptable to the
and the year in which the difference was executive dir
transferred. designee.
(u) A code indicating confidentiality (b) For every change that decreases the
pursuant to s. 119.071. assessed or taxable value of a parcel on an
(v) The millage for each taxing authority assessment roll between the time of complete
levying tax on the property. submission of the tax roll pursuant to s.
(w) For tax rolls submitted subsequent to 193.1142(3) and mailing of the notice provided
the tax roll submitted pursuant to s. 193.1142, a for in s. 200.069, the property appraiser shall
notation indicating any change in just value from document the reason for such change in the public
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records of the office of the property appraiser in a include the social security numbers required
manner acceptable to the executive director or the under s. 196.011. The roll submitted to the
executive director need not include centrally
(c) Changes made by the value adjustment assessed properties prior to approval under this
board are not subject to the requirements of this subsection and subsection (2). Such review by the
subsection. executive director shall be made to determine if
(5) For proprietary purposes, including the the rolls meet all the appropriate requirements of
furnishing or sale of copies of the tax roll under s. law relating to form and just value. Upon approval
119.07(1), the property appraiser is the custodian of the rolls by the executive director, who, as used
of the tax roll and the copies of it which are in this section includes his or her designee, the
maintained by any state agency. The department hearings required in s. 194.032 may be held.
or any state or local agency may use copies of the (b) In addition to the other requirements of
tax roll received by it for official purposes and this chapter, the executive director is authorized
shall permit inspection and examination thereof to require that additional data be provided on the
under s. 119.07(1), but is not required to furnish assessment roll submitted under this section and
copies of the records. A social security number subsequent submissions of the tax roll. The
submitted under s. 196.011(1) is confidential and executive director is authorized to notify property
exempt from s. 24(a), Art. I of the State appraisers by April 1 of each year of the form and
Constitution and the provisions of s. 119.07(1). A content of the assessment roll to be submitted on
copy of documents containing the numbers July 1.
furnished or sold by the property appraiser, except (c) The roll shall be submitted in the
a copy furnished to the department, or a copy of compatible electronic format specified by the
documents containing social security numbers executive director. This format includes comma
provided by the department or any state or local delimited, or other character delimited, flat file.
agency for inspection or examination by the Any property appraiser subject to hardship
public, must exclude those social security because of the specified format may provide
numbers.written notice to the executive director by May 1
(6) The rolls shall be prepared in the format explaining the hardship and may be allowed to
and contain the data fields specified pursuant to s. provide the roll in an alternative format at the
193.1142.
History.s. 17, ch. 70-243; ss. 10, 21, ch. 73-172; s.
submitted pursuant to this section is in an
21, ch. 74-234; s. 1, ch. 77-102; ss. 45, 46, ch. 77-104; s. 8,
incompatible format or if its data field integrity is
ch. 80-274; s. 4, ch. 81-308; s. 5, ch. 82-208; ss. 19, 64, 80,
lacking in any respect, such failure shall operate
ch. 82-226; s. 130, ch. 91-112; s. 2, ch. 93-132; s. 1, ch. 94-
as an automatic extension of time to submit the
130; s. 1466, ch. 95-147; s. 50, ch. 96-406; s. 7, ch. 2006-
roll. Additional parcel-level data that may be
312; s. 4, ch. 2007-339; s. 1, ch. 2008-173; s. 4, ch. 2012-
193.
required by the executive director include, but are
Note.Consolidation of provisions of former ss.
not limited to codes, fields, and data pertaining to:
193.041, 193.051, 193.061, 193.071, 193.113, 193.131,
1. The elements set forth in s. 193.114; and
193.251, 193.261, 193.361-193.381, 193.392.
2. Property characteristics, including
location and other legal, physical, and economic
193.1142 Approval of assessment rolls.
characteristics regarding the property, including,
(1)(a) Each assessment roll shall be
but not limited to, parcel-level geographical
submitted to the executive director of the
information system information.
Department of Revenue for review in the manner
(2)(a) The executive director or his or her
and form prescribed by the executive director on
designee shall disapprove all or part of any
or before July 1. The department shall require the
assessment roll of any county not in full
assessment roll submitted under this section to
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compliance with the administrative order of the specificity all reasons relied on by the department
executive director issued pursuant to the notice as a basis for issuing the review notice; shall
called for in s. 195.097 and shall otherwise specify all supporting data, surveys, and statistical
disapprove all or any part of any roll not assessed compilations for review; and shall set forth with
in substantial compliance with law, as disclosed particularity remedial steps which the department
during the investigation by the department, requires the property appraiser to take in order to
including, but not limited to, audits by the obtain approval of the tax roll. In the event that
Department of Revenue and Auditor General such notice is issued:
establishing noncompliance. (a) The time period of 50 days specified in
(b) If an assessment roll is disapproved subsection (3) shall be 60 days after the issuance
under paragraph (a) and the reason for the of the notice.
disapproval is noncompliance due to material (b) The notice required pursuant to s.
mistakes of fact relating to physical 200.069 shall not be issued prior to approval of an
characteristics of property, the executive director assessment roll for the county or prior to
or his or her designee may issue an administrative institution of interim roll procedures under s.
order as provided in s. 195.097. In such event, the 193.1145.
millage adoption process, extension of tax rolls, (5) Whenever an assessment roll submitted
and tax collection shall proceed and the interim to the department is returned to the property
roll procedures of s. 193.1145 shall not be appraiser for additional evaluation, a review
invoked.notice shall be issued for the express purpose of
(c) For purposes of this subsection, the adjustment provided in s. 200.065(11).
(6) In no event shall a formal determination
mistakes of fact relating to physical by the department pursuant to this section be
characteristics of property that, if included in the made later than 90 days after the first complete
assessment of property, would result in a submission of the rolls by the county property
deviation or change in assessed value of the parcel appraiser.
of property. (7) Approval or disapproval of all or any
(3) An assessment roll shall be deemed to be part of a roll shall not be deemed to be final until
approved if the department has not taken action to the procedures instituted under s. 195.092 have
disapprove it within 50 days of a complete been exhausted.
submission of the rolls by the property appraiser, (8) Chapter 120 does not apply to this
except as provided in subsection (4). A section.
History.s. 5, ch. 82-208; ss. 19, 80, ch. 82-226; s. 54,
submission shall be deemed complete if it meets
ch. 83-217; s. 20, ch. 83-349; s. 1, ch. 84-164; s. 3, ch. 86-
all applicable provisions of law as to form and
190; s. 1, ch. 87-318; s. 131, ch. 91-112; s. 3, ch. 93-132; ss.
content; includes, or is accompanied by, all
43, 73, ch. 94-353; s. 31, ch. 95-145; s. 1467, ch. 95-147; s.
information which was lawfully requested by the
5, ch. 2007-321; s. 2, ch. 2008-173.
department prior to the initial submission date;
and is not an interim roll. The department shall
193.1145 Interim assessment rolls.
notify the property appraiser of an incomplete
(1) It is the intent of the Legislature that no
submission not later than 10 days after receipt
undue restraint shall be placed on the ability of
thereof.
local government to finance its activities in a
(4) The department is authorized to issue a
timely and orderly fashion, and, further, that just
review notice to a county property appraiser
and uniform valuations for all parcels shall not be
within 30 days of a complete submission of the
frustrated if the attainment of such valuations
assessment rolls of that county. Such review
necessitates delaying a final determination of
notice shall be in writing; shall set forth with
assessments beyond the normal 12-month period.
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Toward these ends, the Legislature hereby in the circuit court. The property appraiser and the
provides a method for levying and collecting ad executive director of the Department of Revenue
valorem taxes which may be used if: shall be named as the defendants when the action
(a) The property appraiser has been granted is filed. The court shall set an immediate hearing
an extension of time for completion of the and give the case priority over other pending
assessment of all property pursuant to s. cases. When the disapproval of all or any part of
193.023(1) beyond September 1 or has not the assessment roll is contested, the court shall
certified value pursuant to s. 200.065(1) by sever this issue from the proceeding and transfer
August 1; or it to the Circuit Court in and for Leon County for
(b) All or part of the assessment roll of a a determination.
county is disapproved pursuant to s. 193.1142; (3)(a) If the court so finds as provided in
provided a local taxing authority brings a civil subsection (1), the property appraiser shall
action in the circuit court for the county in which prepare and extend taxes against the interim
relief is sought and the court finds that there will assessment roll. The extension of taxes shall
be a substantial delay in the final determination of occur within 60 days of disapproval of all or part
assessments, which delay will substantially of the assessment roll, or by November 15, in the
impair the ability of the authority to finance its event that the assessment roll has not been
activities. Such action may be filed on or after submitted to the department pursuant to s.
July 1. Upon such a determination, the court may 193.1142; however, in no event shall taxes be
order the use of the last approved roll, adjusted to extended before the hearing and notice
the extent practicable to reflect additions, procedures required in s. 200.065 have been
deletions, and changes in ownership, parcel completed.
configuration, and exempt status, as the interim (b) Upon authorization to use an interim
roll when the action was filed under paragraph (a), assessment roll, the property appraiser shall so
or may order the use of the current roll as the advise the taxing units within his or her
interim roll when the action was filed under jurisdiction. The millage rates adopted at the
paragraph (b). When the action was filed under hearings held pursuant to s. 200.065(2)(d) shall be
paragraph (a), certification of value pursuant to s. considered provisional millage rates and shall
200.065(1) shall be made immediately following apply only to valuations shown on the interim
such determination by the court. When the action assessment roll. Such taxing units shall certify
was filed under paragraph (b), the procedures such rates to the property appraiser.
required under s. 200.065 shall continue based on (4) All provisions of law applicable to
the original certification of value. However, if the millage rates and limitations thereon shall apply
property appraiser recommends that interim roll to provisional millage rates, except as otherwise
procedures be instituted and the governing body provided in this section.
of the county does not object and if conditions of (5) Upon extension, the property appraiser
paragraph (a) or paragraph (b) apply, such civil shall certify the interim assessment roll to the tax
action shall not be required. The property collector and shall notify the tax collector and the
appraiser shall notify the department and each clerk of the circuit court that such roll is
taxing authority within his or her jurisdiction prior provisional and that ultimate tax liability on the
to instituting interim roll procedures without a property is subject to a final determination. The
court order. tax collector and the clerk of the circuit court shall
(2) The taxing authority shall, in its name as be responsible for posting notices to this effect in
plaintiff, initiate action for relief under this conspicuous places within their respective
offices. The property appraiser shall ensure that
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such notice appears conspicuously on the printed (c) Upon receipt of such reconciliation, the
interim roll. tax collector shall prepare and mail to the
(6) The tax collector shall prepare and mail taxpayers either supplemental bills, due and
provisional tax bills to the taxpayers based upon collectible in the same manner as bills issued
interim assessments and provisional millage rates, pursuant to chapter 197, or refunds in the form of
which bills shall be subject to all provisions of law county warrants. However, no bill shall be issued
applicable to the collection and distribution of ad or considered due and owing, and no refund shall
valorem taxes, except as otherwise provided in be authorized, if the amount thereof is less than
this section. These bills shall be clearly marked $10. Approval by the Department of Revenue
THIS IS NOT A FINAL shall not be required for refunds made pursuant to
this section.
explanation of the possibility of a supplemental (d) However, the court, upon a
tax bill or refund based upon the tax roll as finally determination that the amount to be
approved, pursuant to subsection (7); and shall supplementally billed and refunded is insufficient
further explain that the total amount of taxes to warrant a separate billing or that the length of
collected by each taxing unit shall not be time until the next regular issuance of ad valorem
increased when the roll is finally approved. tax bills is similarly insufficient, may authorize
(7) Upon approval of the assessment roll by the tax collector to withhold issuance of
the executive director, and after certification of supplemental bills and refunds until issuance of
the assessment roll by the value adjustment board bills. At that time, the amount
pursuant to s. 193.122(2), the property appraiser due or the refund amount shall be added to or
shall, subject to the provisions of subsection (11), subtracted from the amount of current taxes due
recompute each provisional millage rate of the on each parcel, provided that the current tax and
taxing units within his or her jurisdiction, so that
the total taxes levied when each recomputed rate separately on the bill. Alternatively, at the option
is applied against the approved roll are equal to of the tax collector, separate bills and statements
those of the corresponding provisional rate of refund may be issued.
applied against the interim roll. Each recomputed (e) Any tax bill showing supplemental taxes
rate shall be considered the official millage levy due or a refund due, or any warrant issued as a
of the taxing unit for the tax year in question. The refund, shall be accompanied by an explanatory
property appraiser shall notify each taxing unit as notice in substantially the following form:
to the value of the recomputed or official millage
NOTICE OF SUPPLEMENTAL BILL
rate.
OR REFUND
(8)(a) Upon recomputation, the property
OF PROPERTY TAXES
appraiser shall extend taxes against the approved
roll and shall prepare a reconciliation between the
Property taxes for ...(year)... were based upon a
interim and approved assessment rolls. For each
temporary assessment roll, to allow time for a
parcel, the reconciliation shall show provisional
more accurate determination of property values.
taxes levied, final taxes levied, and the difference
Reassessment work has now been completed and
thereof.
final tax liability for ...(year)... has been
(b) The property appraiser shall certify such
recomputed for each taxpayer. BY LAW, THE
reconciliation to the tax collector, unless
REASSESSMENT OF PROPERTY AND
otherwise authorized pursuant to paragraph (d),
RECOMPUTATION OF TAXES WILL NOT
which reconciliation shall contain sufficient
INCREASE THE TOTAL AMOUNT OF
information for the preparation of supplemental
TAXES COLLECTED BY EACH LOCAL
bills or refunds.
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GOVERNMENT. However, if your property was roll shall not be recomputed, but shall be
relatively underassessed on the temporary roll, considered the official or final tax rate for the year
you owe additional taxes. If your property was in question; and the interim roll shall be
relatively overassessed, you will receive a partial considered the final roll for each such taxing
refund of taxes. If you have questions concerning authority. Notwithstanding the provisions of
this matter, please contact your county tax subsection (7), millage rates adopted by vote of
the electors pursuant to s. 9(b) or s. 12, Art. VII of
(9) Any person objecting to an interim the State Constitution shall not be recomputed.
assessment placed on any property taxable to him (12) The property appraiser shall follow a
or her may request an informal conference with reasonable and expeditious timetable in
the property appraiser, pursuant to s. 194.011(2), completing a roll in compliance with the
or may seek judicial review of the interim requirements of law. In the event of
property assessment. However, petitions to the noncompliance, the executive director may seek
value adjustment board shall not be filed or heard any judicial or administrative remedy available to
with respect to interim assessments. All him or her under law to secure such compliance.
provisions of law applicable to objections to (13) For the purpose of this section, the
assessments shall apply to the final approved
assessment roll. The department shall adopt by
rule procedures for notifying taxpayers of their and centrally assessed property.
final approved assessments and of the time period (14) Chapter 120 shall not apply to this
for filing petitions. section.
History.s. 1, ch. 80-261; s. 5, ch. 80-274; s. 7, ch.
(10)(a) Delinquent provisional taxes on real
82-208; ss. 2, 21, 34, 80, ch. 82-226; ss. 206, 221, ch. 85-
property shall not be subject to the delinquent tax
342; s. 139, ch. 91-112; s. 973, ch. 95-147; s. 28, ch. 95-
provisions of chapter 197 until such time as the
280.
assessment roll is reconciled, supplemental bills
are issued, and taxes on the property remain
193.1147 Performance review panel.If
delinquent. However, delinquent provisional
there occurs within any 4-year period the final
taxes on real property shall accrue interest at an
disapproval of all or any part of a county roll
annual rate of 12 percent, computed in accordance
pursuant to s. 193.1142 for 2 separate years, the
with s. 197.172. Interest accrued on provisional
Governor shall appoint a three-member
taxes shall be added to the taxes, interest, costs,
performance review panel. The panel shall
and charges due with respect to final taxes levied.
investigate the circumstances surrounding such
When interest begins to accrue on delinquent
disapprovals and the general performance of the
provisional taxes, the property owner shall be
property appraiser. If the panel finds
given notice by first-class mail.
unsatisfactory performance, the property
(b) Delinquent provisional taxes on
appraiser shall be ineligible for the designation
personal property shall be subject to all applicable
and special qualification salary provided in s.
provisions of chapter 197.
145.10(2). Within not less than 12 months, the
(11) A recomputation of millage rates under
property appraiser may requalify therefor,
this section shall not reduce or increase the total
provided he or she successfully recompletes the
of all revenues available from state or local
courses and examinations applicable to new
sources to a school district or to a unit of local
candidates.
government as defined in part II of chapter 218.
History.s. 8, ch. 80-377; s. 8, ch. 82-208; ss. 22, 80,
ch. 82-226; s. 974, ch. 95-147.
Notwithstanding the provisions of subsection (7),
the provisional millage rates levied by a
193.116 Municipal assessment rolls.
multicounty taxing authority against an interim
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(1) The county property appraiser shall which the number of petitions filed increased by
prepare an assessment roll for every municipality more than 10 percent over the previous year.
in the county. The value adjustment board shall (2) After the first certification of the tax
give notice to the chief executive officer of each rolls by the value adjustment board, the property
municipality whenever an appeal has been taken appraiser shall make all required extensions on
with respect to property located within that the rolls to show the tax attributable to all taxable
municipality. Representatives of that property. Upon completion of these extensions,
municipality shall be given an opportunity to be and upon satisfying himself or herself that all
heard at such hearing. The property appraiser property is properly taxed, the property appraiser
shall deliver each assessment roll to the shall certify the tax rolls and shall within 1 week
appropriate municipality in the same manner as thereafter publish notice of the date and fact of
assessment rolls are delivered to the county extension and certification on the property
commissions. The governing body of the ing
municipality shall have 30 days to certify all the requirements of s. 50.011 and publicly display
millages to the county property appraiser. The a notice of the date of certification in the office of
county property appraiser shall extend the millage the property appraiser. The property appraiser
against the municipal assessment roll. The shall also supply notice of the date of the
property appraiser shall certify the municipal tax certification to any taxpayer who requests one in
roll to the county tax collector for collection in the writing. These certificates and notices shall be
same manner as the county tax roll is certified for made in the form required by the department and
collection. The property appraiser shall deliver to attached to each roll as required by the department
each municipality a copy of the municipal tax roll. by rule.
(2) The county tax collector shall collect all (3) When the tax rolls have been extended
ad valorem taxes for municipalities within the pursuant to s. 197.323, the second certification of
county. He or she shall collect municipal taxes in the value adjustment board shall reflect all
the same manner as county taxes. changes made by the board together with any
History.s. 3, ch. 74-234; s. 1, ch. 76-133; s. 2, ch.
adjustments or changes made by the property
76-140; ss. 207, 221, ch. 85-342; s. 1, ch. 90-343; s. 140,
appraiser. Upon such certification, the property
ch. 91-112; s. 975, ch. 95-147.
appraiser shall recertify the tax rolls with all
changes to the collector and shall provide public
193.122 Certificates of value adjustment
notice of the date and fact of recertification
board and property appraiser; extensions on
pursuant to subsection (2).
the assessment rolls.
(4) An appeal of a value adjustment board
(1) The value adjustment board shall certify
decision pursuant to s. 194.036(1)(a) or (b) by the
each assessment roll upon order of the board of
property appraiser shall be filed prior to extension
county commissioners pursuant to s. 197.323, if
of the tax roll under subsection (2) or, if the roll
applicable, and again after all hearings required
was extended pursuant to s. 197.323, within 30
by s. 194.032 have been held. These certificates
days of recertification under subsection (3). The
shall be attached to each roll as required by the
roll may be certified by the property appraiser
Department of Revenue. Notwithstanding an
prior to an appeal being filed pursuant to s.
extension of the roll by the board of county
194.036(1)(c), but such appeal shall be filed
commissioners pursuant to s. 197.323, the value
within 20 days after receipt of the decision of the
adjustment board must complete all hearings
department relative to further judicial
required by s. 194.032 and certify the assessment
proceedings.
roll to the property appraiser by June 1 following
(5) The department shall promulgate
the assessment year. The June 1 requirement shall
regulations to ensure that copies of the tax rolls
be extended until December 1 in each year in
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019
History.s. 1, ch. 10023, 1925; CGL 927; ss. 1, 2, ch.
are distributed to the appropriate officials and
69-55; s. 19, ch. 70-243.
maintained as part of their records for as long as
Note.Former ss. 192.32, 193.341.
is necessary to provide for the orderly collection
of taxes. Such regulations shall also provide for
193.133 Effect of mortgage fraud on
the maintenance of the necessary permanent
property assessments.
copies of such rolls.
(1) Upon the finding of probable cause of
(6) The property appraiser may extend
any person for the crime of mortgage fraud, as
millage as required in subsection (2) against the
defined in s. 817.545, or any other fraud involving
assessment roll and certify it to the tax collector
real property that may have artificially inflated or
even though there are parcels subject to judicial
could artificially inflate the value of property
or administrative review pursuant to s.
affected by such fraud, the arresting agency shall
194.036(1). Such parcels shall be certified and
promptly notify the property appraiser of the
have taxes extended against them in accordance
county in which such property or properties are
with the decisions of the value adjustment board
located of the nature of the alleged fraud and the
property or properties affected. If notification as
been extended pursuant to s. 197.323, except that
required in this section would jeopardize or
payment of such taxes by the taxpayer shall not
negatively impact a continuing investigation,
preclude the taxpayer from being required to pay
notification may be delayed until such time as
additional taxes in accordance with final judicial
notice may be made without such effect.
determination of an appeal filed pursuant to s.
(2) The property appraiser may adjust the
194.036(1).
assessment of any affected real property.
(7) Each assessment roll shall be submitted
(3) Upon a conviction of fraud as defined in
to the executive director of the department in the
subsection (1), the property appraiser of the
manner and form prescribed by the department
county in which such property or properties are
within 1 week after extension and certification to
located shall, if necessary, reassess such property
the tax collector and again after recertification to
or properties affected by such fraud.
the tax collector, if applicable. When the
History.s. 1, ch. 2008-80.
provisions of s. 193.1145 are exercised, the
requirements of this subsection shall apply upon
193.155 Homestead assessments.
extension pursuant to s. 193.1145(3)(a) and again
Homestead property shall be assessed at just value
upon reconciliation pursuant to s. 193.1145(8)(a).
as of January 1, 1994. Property receiving the
History.s. 18, ch. 70-243; s. 1, ch. 71-371; s. 9, ch.
homestead exemption after January 1, 1994, shall
73-172; s. 4, ch. 74-234; s. 2, ch. 76-133; s. 5, ch. 76-234;
be assessed at just value as of January 1 of the
s. 1, ch. 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26,
year in which the property receives the exemption
ch. 83-204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; s.
unless the provisions of subsection (8) apply.
141, ch. 91-112; s. 976, ch. 95-147; s. 3, ch. 2013-72; s. 3,
ch. 2016-128.
(1) Beginning in 1995, or the year following
Note.Consolidation of provisions of former ss.
the year the property receives homestead
193.401-193.421.
exemption, whichever is later, the property shall
be reassessed annually on January 1. Any change
193.132 Prior assessments validated.
resulting from such reassessment shall not exceed
Every assessment of taxes heretofore made on
the lower of the following:
property of any kind, when such assessment has
(a) Three percent of the assessed value of
been actually made in the name of the true owner,
the property for the prior year; or
is hereby validated. No tax assessment or tax levy
(b) The percentage change in the Consumer
made upon any such property shall be held invalid
Price Index for All Urban Consumers, U.S. City
by reason of or because of the subsequent
Average, all items 1967=100, or successor reports
amendment in the law.
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for the preceding calendar year as initially permanent resident and who is legally or naturally
reported by the United States Department of dependent upon the owner.
Labor, Bureau of Labor Statistics. (b) For purposes of this subsection, a
(2) If the assessed value of the property as leasehold interest that qualifies for the homestead
calculated under subsection (1) exceeds the just exemption under s. 196.031 or s. 196.041 shall be
value, the assessed value of the property shall be treated as an equitable interest in the property.
lowered to the just value of the property. (4)(a) Except as provided in paragraph (b)
(3)(a) Except as provided in this subsection and s. 193.624, changes, additions, or
or subsection (8), property assessed under this improvements to homestead property shall be
section shall be assessed at just value as of assessed at just value as of the first January 1 after
January 1 of the year following a change of the changes, additions, or improvements are
ownership. Thereafter, the annual changes in the substantially completed.
assessed value of the property are subject to the (b) Changes, additions, or improvements
limitations in subsections (1) and (2). For the that replace all or a portion of homestead property
purpose of this section, a change of ownership damaged or destroyed by misfortune or calamity
means any sale, foreclosure, or transfer of legal
title or beneficial title in equity to any person, assessed value when the square footage of the
except if: homestead property as changed or improved does
1. Subsequent to the change or transfer, the not exceed 110 percent of the square footage of
same person is entitled to the homestead the homestead property before the damage or
exemption as was previously entitled and: destruction. Additionally, the homestead
a. The transfer of title is to correct an error;
b. The transfer is between legal and total square footage of the homestead property as
equitable title or equitable and equitable title and changed or improved does not exceed 1,500
no additional person applies for a homestead square feet. Changes, additions, or improvements
exemption on the property; that do not cause the total to exceed 110 percent
c. The change or transfer is by means of an of the total square footage of the homestead
instrument in which the owner is listed as both property before the damage or destruction or that
grantor and grantee of the real property and one do not cause the total to exceed 1,500 total square
or more other individuals are additionally named feet shall be reassessed as provided under
as grantee. However, if any individual who is
additionally named as a grantee applies for a assessed value shall be increased by the just value
homestead exemption on the property, the of that portion of the changed or improved
application is considered a change of ownership; homestead property which is in excess of 110
orpercent of the square footage of the homestead
d. The person is a lessee entitled to the property before the damage or destruction or of
homestead exemption under s. 196.041(1). that portion exceeding 1,500 square feet.
2. Legal or equitable title is changed or Homestead property damaged or destroyed by
transferred between husband and wife, including misfortune or calamity which, after being
a change or transfer to a surviving spouse or a changed or improved, has a square footage of less
transfer due to a dissolution of marriage; than 100 percent of the homestead prop
3. The transfer occurs by operation of law to square footage before the damage or destruction
the surviving spouse or minor child or children shall be assessed pursuant to subsection (5). This
under s. 732.401; or paragraph applies to changes, additions, or
4. Upon the death of the owner, the transfer improvements commenced within 3 years after
is between the owner and another who is a
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the January 1 following the damage or destruction interest in real property, the provisions of this
of the homestead. section apply only to that interest.
(c) Changes, additions, or improvements (8) Property assessed under this section
that replace all or a portion of real property that shall be assessed at less than just value when the
was damaged or destroyed by misfortune or person who establishes a new homestead has
calamity shall be assessed upon substantial received a homestead exemption as of January 1
completion as if such damage or destruction had of either of the 2 immediately preceding years. A
not occurred and in accordance with paragraph (b) person who establishes a new homestead as of
if the owner of such property: January 1, 2008, is entitled to have the new
1. Was permanently residing on such homestead assessed at less than just value only if
property when the damage or destruction that person received a homestead exemption on
occurred; January 1, 2007, and only if this subsection
2. Was not entitled to receive homestead applies retroactive to January 1, 2008. For
exemption on such property as of January 1 of that purposes of this subsection, a husband and wife
year; and who owned and both permanently resided on a
3. Applies for and receives homestead previous homestead shall each be considered to
exemption on such property the following year. have received the homestead exemption even
(d) Changes, additions, or improvements though only the husband or the wife applied for
include improvements made to common areas or the homestead exemption on the previous
other improvements made to property other than homestead. The assessed value of the newly
to the homestead property by the owner or by an established homestead shall be determined as
owner association, which improvements directly provided in this subsection.
benefit the homestead property. Such changes, (a) If the just value of the new homestead as
additions, or improvements shall be assessed at of January 1 is greater than or equal to the just
just value, and the just value shall be apportioned value of the immediate prior homestead as of
among the parcels benefiting from the January 1 of the year in which the immediate prior
improvement. homestead was abandoned, the assessed value of
(5) When property is destroyed or removed the new homestead shall be the just value of the
and not replaced, the assessed value of the parcel new homestead minus an amount equal to the
shall be reduced by the assessed value attributable lesser of $500,000 or the difference between the
to the destroyed or removed property. just value and the assessed value of the immediate
(6) Only property that receives a homestead prior homestead as of January 1 of the year in
exemption is subject to this section. No portion of which the prior homestead was abandoned.
property that is assessed solely on the basis of Thereafter, the homestead shall be assessed as
character or use pursuant to s. 193.461 or s. provided in this section.
193.501, or assessed pursuant to s. 193.505, is (b) If the just value of the new homestead as
subject to this section. When property is assessed of January 1 is less than the just value of the
under s. 193.461, s. 193.501, or s. 193.505 and immediate prior homestead as of January 1 of the
contains a residence under the same ownership, year in which the immediate prior homestead was
the portion of the property consisting of the abandoned, the assessed value of the new
residence and curtilage must be assessed homestead shall be equal to the just value of the
separately, pursuant to s. 193.011, for the new homestead divided by the just value of the
assessment to be subject to the limitation in this immediate prior homestead and multiplied by the
section.assessed value of the immediate prior homestead.
(7) If a person received a homestead However, if the difference between the just value
of the new homestead and the assessed value of
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the new homestead calculated pursuant to this prior homestead that has an assessment reduction
paragraph is greater than $500,000, the assessed for living quarters of parents or grandparents
value of the new homestead shall be increased so pursuant to s. 193.703, the value calculated
that the difference between the just value and the pursuant to s. 193.703(6) must first be added back
assessed value equals $500,000. Thereafter, the to the assessed value of the prior homestead. The
homestead shall be assessed as provided in this total reduction from just value for all new
section.homesteads established under this paragraph may
(c) If two or more persons who have each not exceed $500,000. There shall be no reduction
received a homestead exemption as of January 1 from just value of any new homestead unless the
of either of the 2 immediately preceding years and prior homestead is reassessed at just value or is
who would otherwise be eligible to have a new reassessed under this subsection as of January 1
homestead property assessed under this after the abandonment occurs.
subsection establish a single new homestead, the (e) If one or more persons who previously
reduction from just value is limited to the higher owned a single homestead and each received the
of the difference between the just value and the homestead exemption qualify for a new
assessed value of either of the prior eligible homestead where all persons who qualify for
homesteads as of January 1 of the year in which homestead exemption in the new homestead also
either of the eligible prior homesteads was qualified for homestead exemption in the
abandoned, but may not exceed $500,000. previous homestead without an additional person
(d) If two or more persons abandon jointly qualifying for homestead exemption in the new
owned and jointly titled property that received a homestead, the reduction in just value shall be
homestead exemption as of January 1 of either of calculated pursuant to paragraph (a) or paragraph
the 2 immediately preceding years, and one or (b), without application of paragraph (c) or
more such persons who were entitled to and paragraph (d).
received a homestead exemption on the (f) A husband and wife abandoning jointly
abandoned property establish a new homestead titled property who wish to designate the
that would otherwise be eligible for assessment ownership share to be attributed to each person
under this subsection, each such person for purposes of paragraph (d) must file a form
establishing a new homestead is entitled to a provided by the department with the property
reduction from just value for the new homestead appraiser in the county where such property is
equal to the just value of the prior homestead located. The form must include a sworn statement
minus the assessed value of the prior homestead by each person designating the ownership share to
divided by the number of owners of the prior be attributed to each person for purposes of
homestead who received a homestead exemption, paragraph (d) and must be filed prior to either
unless the title of the property contains specific person filing the form required under paragraph
ownership shares, in which case the share of (h) to have a parcel of property assessed under this
reduction from just value shall be proportionate to subsection. Such a designation, once filed with
the ownership share. In the case of a husband and the property appraiser, is irrevocable.
wife abandoning jointly titled property, the (g) For purposes of receiving an assessment
husband and wife may designate the ownership reduction pursuant to this subsection, a person
share to be attributed to each spouse by following entitled to assessment under this section may
the procedure in paragraph (f). To qualify to make abandon his or her homestead even though it
such a designation, the husband and wife must be remains his or her primary residence by notifying
married on the date that the jointly owned the property appraiser of the county where the
property is abandoned. In calculating the homestead is located. This notification must be in
assessment reduction to be transferred from a writing and delivered at the same time as or before
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timely filing a new application for homestead the provisions of this subsection as of the January
exemption on the property. 1 following its abandonment.
(h) In order to have his or her homestead 3. Based on the information provided on the
property assessed under this subsection, a person form from the property appraiser in the county
must file a form provided by the department as an where the previous homestead was located, the
attachment to the application for homestead property appraiser in the county where the new
exemption, including a copy of the form required homestead is located shall calculate the amount of
to be filed under paragraph (f), if applicable. The the assessment limitation difference which may
form, which must include a sworn statement be transferred and apply the difference to the
January 1 assessment of the new homestead.
assessment under this subsection, shall be 4. All property appraisers having
considered sufficient documentation for applying information-sharing agreements with the
for assessment under this subsection. The department are authorized to share confidential
department shall require by rule that the required tax information with each other pursuant to s.
form be submitted with the application for 195.084, including social security numbers and
homestead exemption under the timeframes and linked information on the forms provided
processes set forth in chapter 196 to the extent pursuant to this section.
practicable. 5. The transfer of any limitation is not final
(i)1. If the previous homestead was located until any values on the assessment roll on which
in a different county than the new homestead, the the transfer is based are final. If such values are
property appraiser in the county where the new final after tax notice bills have been sent, the
homestead is located must transmit a copy of the property appraiser shall make appropriate
completed form together with a completed corrections and a corrected tax notice bill shall be
application for homestead exemption to the sent. Any values that are under administrative or
property appraiser in the county where the judicial review shall be noticed to the tribunal or
previous homestead was located. If the previous court for accelerated hearing and resolution so
homesteads of applicants for transfer were in that the intent of this subsection may be carried
more than one county, each applicant from a out.
different county must submit a separate form. 6. If the property appraiser in the county
2. The property appraiser in the county where the previous homestead was located has not
where the previous homestead was located must provided information sufficient to identify the
return information to the property appraiser in the previous homestead and the assessment limitation
county where the new homestead is located by difference is transferable, the taxpayer may file an
April 1 or within 2 weeks after receipt of the action in circuit court in that county seeking to
completed application from that property establish that the property appraiser must provide
appraiser, whichever is later. As part of the such information.
information returned, the property appraiser in the 7. If the information from the property
county where the previous homestead was located appraiser in the county where the previous
must provide sufficient information concerning homestead was located is provided after the
the previous homestead to allow the property procedures in this section are exercised, the
appraiser in the county where the new homestead property appraiser in the county where the new
is located to calculate the amount of the homestead is located shall make appropriate
assessment limitation difference which may be corrections and a corrected tax notice and tax bill
transferred and must certify whether the previous shall be sent.
homestead was abandoned and has been or will be 8. This subsection does not authorize the
reassessed at just value or reassessed according to consideration or adjustment of the just, assessed,
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or taxable value of the previous homestead the person is qualified to receive the assessment
property. under this subsection and demonstrates particular
9. The property appraiser in the county extenuating circumstances judged by the property
where the new homestead is located shall appraiser or the value adjustment board to warrant
promptly notify a taxpayer if the information granting the assessment, the property appraiser or
received, or available, is insufficient to identify the value adjustment board may grant an
the previous homestead and the amount of the assessment under this subsection. For the 2008
assessment limitation difference which is assessments, all petitioners for assessment under
transferable. Such notification shall be sent on or this subsection shall be considered to have
before July 1 as specified in s. 196.151. demonstrated particular extenuating
10. The taxpayer may correspond with the circumstances.
property appraiser in the county where the (k) Any person who is qualified to have his
previous homestead was located to further seek to or her property assessed under this subsection and
identify the homestead and the amount of the who fails to timely file an application for his or
assessment limitation difference which is her new homestead in the first year following
transferable. eligibility may file in a subsequent year. The
11. If the property appraiser in the county assessment reduction shall be applied to assessed
where the previous homestead was located value in the year the transfer is first approved, and
supplies sufficient information to the property refunds of tax may not be made for previous
appraiser in the county where the new homestead years.
is located, such information shall be considered (l) The property appraisers of the state shall,
timely if provided in time for inclusion on the as soon as practicable after March 1 of each year
notice of proposed property taxes sent pursuant to and on or before July 1 of that year, carefully
ss. 194.011 and 200.065(1). consider all applications for assessment under this
12. If the property appraiser has not subsection which have been filed in their
received information sufficient to identify the respective offices on or before March 1 of that
previous homestead and the amount of the year. If, upon investigation, the property appraiser
assessment limitation difference which is finds that the applicant is entitled to assessment
transferable before mailing the notice of proposed under this subsection, the property appraiser shall
property taxes, the taxpayer may file a petition make such entries upon the tax rolls of the county
with the value adjustment board in the county as are necessary to allow the assessment. If, after
where the new homestead is located. due consideration, the property appraiser finds
(j) Any person who is qualified to have his that the applicant is not entitled to the assessment
or her property assessed under this subsection and under this subsection, the property appraiser shall
who fails to file an application by March 1 may immediately prepare a notice of such disapproval,
file an application for assessment under this giving his or her reasons therefor, and a copy of
subsection and may, pursuant to s. 194.011(3), the notice must be served upon the applicant by
file a petition with the value adjustment board the property appraiser by personal delivery or by
requesting that an assessment under this registered mail to the post office address given by
subsection be granted. Such petition may be filed the applicant. The applicant may appeal the
at any time during the taxable year on or before decision of the property appraiser refusing to
the 25th day following the mailing of the notice allow the assessment under this subsection to the
by the property appraiser as provided in s. value adjustment board, and the board shall
194.011(1). Notwithstanding s. 194.013, such review the application and evidence presented to
person must pay a nonrefundable fee of $15 upon the property appraiser upon which the applicant
filing the petition. Upon reviewing the petition, if based the claim and hear the applicant in person
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or by agent on behalf of his or her right to such mistake of fact concerning an essential
assessment. Such appeal shall be heard by an characteristic of the property, the just value and
attorney special magistrate if the value adjustment assessed value must be recalculated for every
board uses special magistrates. The value such year, including the year in which the mistake
adjustment board shall reverse the decision of the occurred.
property appraiser in the cause and grant (b) If changes, additions, or improvements
assessment under this subsection to the applicant are not assessed at just value as of the first January
if, in its judgment, the applicant is entitled to the 1 after they were substantially completed, the
assessment or shall affirm the decision of the property appraiser shall determine the just value
property appraiser. The action of the board is final for such changes, additions, or improvements for
in the cause unless the applicant, within 60 days the year they were substantially completed.
following the date of refusal of the application by Assessments for subsequent years shall be
the board, files in the circuit court of the county corrected, applying this section if applicable.
in which the homestead is located a proceeding (c) If back taxes are due pursuant to s.
against the property appraiser for a declaratory 193.092, the corrections made pursuant to this
judgment as is provided under chapter 86 or other subsection shall be used to calculate such back
appropriate proceeding. The failure of the taxes.
taxpayer to appear before the property appraiser (10) If the property appraiser determines
or value adjustment board or to file any paper that for any year or years within the prior 10 years
other than the application as provided in this a person who was not entitled to the homestead
subsection does not constitute a bar to or defense property assessment limitation granted under this
in the proceedings. section was granted the homestead property
(m) For purposes of receiving an assessment assessment limitation, the property appraiser
reduction pursuant to this subsection, an owner of making such determination shall serve upon the
a homestead property that was significantly owner a notice of intent to record in the public
damaged or destroyed as a result of a named records of the county a notice of tax lien against
tropical storm or hurricane may elect, in the any property owned by that person in the county,
calendar year following the named tropical storm and such property must be identified in the notice
or hurricane, to have the significantly damaged or of tax lien. Such property that is situated in this
destroyed homestead deemed to have been state is subject to the unpaid taxes, plus a penalty
abandoned as of the date of the named tropical of 50 percent of the unpaid taxes for each year and
storm or hurricane even though the owner 15 percent interest per annum. However, when a
received a homestead exemption on the property person entitled to exemption pursuant to s.
as of January 1 of the year immediately following 196.031 inadvertently receives the limitation
the named tropical storm or hurricane. The pursuant to this section following a change of
election provided for in this paragraph is available ownership, the assessment of such property must
only if the owner establishes a new homestead as be corrected as provided in paragraph (9)(a), and
of January 1 of the second year immediately the person need not pay the unpaid taxes,
following the storm or hurricane. This paragraph penalties, or interest. Before a lien may be filed,
shall apply to homestead property damaged or the person or entity so notified must be given 30
destroyed on or after January 1, 2017. days to pay the taxes and any applicable penalties
(9) Erroneous assessments of homestead and interest. If the property appraiser improperly
property assessed under this section may be grants the property assessment limitation as a
corrected in the following manner: result of a clerical mistake or an omission, the
(a) If errors are made in arriving at any person or entity improperly receiving the property
assessment under this section due to a material
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assessment limitation may not be assessed a reassessment may not exceed 10 percent of the
penalty or interest. assessed value of the property for the prior year.
History.s. 62, ch. 94-353; s. 5, ch. 2001-137; s. 1,
(4) If the assessed value of the property as
ch. 2006-38; s. 1, ch. 2006-311; s. 5, ch. 2007-339; s. 3, ch.
calculated under subsection (3) exceeds the just
2008-173; s. 1, ch. 2010-109; s. 5, ch. 2012-193; s. 4, ch.
value, the assessed value of the property shall be
2013-72; s. 2, ch. 2013-77; s. 5, ch. 2016-128; s. 9, ch. 2018-
lowered to the just value of the property.
118.
(5) Except as provided in this subsection,
property assessed under this section shall be
193.1551 Assessment of certain
assessed at just value as of January 1 of the year
homestead property damaged in 2004 named
following a change of ownership or control.
storms.Notwithstanding the provisions of s.
Thereafter, the annual changes in the assessed
193.155(4), the assessment at just value for
value of the property are subject to the limitations
changes, additions, or improvements to
in subsections (3) and (4). For purpose of this
homestead property rendered uninhabitable in
section, a change of ownership or control means
one or more of the named storms of 2004 shall be
any sale, foreclosure, transfer of legal title or
limited to the square footage exceeding 110
beneficial title in equity to any person, or the
cumulative transfer of control or of more than 50
footage. Additionally, homes having square
percent of the ownership of the legal entity that
footage of 1,350 square feet or less which were
owned the property when it was most recently
rendered uninhabitable may rebuild up to 1,500
assessed at just value, except as provided in this
total square feet and the increase in square footage
subsection. There is no change of ownership if:
shall not be considered as a change, an addition,
(a) The transfer of title is to correct an error.
or an improvement that is subject to assessment at
(b) The transfer is between legal and
just value. The provisions of this section are
equitable title.
limited to homestead properties in which repairs
(c) The transfer is between husband and
are commenced by January 1, 2008, and apply
wife, including a transfer to a surviving spouse or
retroactively to January 1, 2005.
History.s. 1, ch. 2005-268; s. 2, ch. 2007-106.
a transfer due to a dissolution of marriage.
(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
(1) As used in this section, the term
occurs through the buying and selling of shares of
the company on a public exchange. This
residential real property that contains nine or
exception does not apply to a transfer made
fewer dwelling units, including vacant property
through a merger with or an acquisition by
zoned and platted for residential use, and that does
another company, including an acquisition by
not receive the exemption under s. 196.031.
acquiring outstanding shares of the company.
(2) For all levies other than school district
(6)(a) Except as provided in paragraph (b)
levies, nonhomestead residential property shall be
and s. 193.624, changes, additions, or
assessed at just value as of January 1 of the year
improvements to nonhomestead residential
that the property becomes eligible for assessment
property shall be assessed at just value as of the
pursuant to this section.
first January 1 after the changes, additions, or
(3) Beginning in the year following the year
improvements are substantially completed.
the nonhomestead residential property becomes
(b) Changes, additions, or improvements
eligible for assessment pursuant to this section,
that replace all or a portion of nonhomestead
the property shall be reassessed annually on
residential property damaged or destroyed by
January 1. Any change resulting from such
misfortune or calamity shall not increase the
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would be if undivided shall be attributable to the
footage of the property as changed or improved division. This amount shall be apportioned to the
does not exceed 110 percent of the square footage parcels pro rata based on their relative just values.
of the property before the damage or destruction. (b) For combined parcels, the amount by
which the just value of the combined parcel
not increase if the total square footage of the exceeds what the sum of the just values of the
property as changed or improved does not exceed component parcels would be if they had not been
1,500 square feet. Changes, additions, or combined shall be attributable to the combination.
improvements that do not cause the total to (c) A parcel that is combined or divided
exceed 110 percent of the total square footage of after January 1 and included as a combined or
the property before the damage or destruction or divided parcel on the tax notice is not considered
that do not cause the total to exceed 1,500 total to be a combined or divided parcel until the
square feet shall be reassessed as provided under January 1 on which it is first assessed as a
combined or divided parcel.
shall be increased by the just value of that portion (8) When property is destroyed or removed
of the changed or improved property which is in and not replaced, the assessed value of the parcel
excess of 110 percent of the square footage of the shall be reduced by the assessed value attributable
property before the damage or destruction or of to the destroyed or removed property.
that portion exceeding 1,500 square feet. Property (9) Erroneous assessments of
damaged or destroyed by misfortune or calamity nonhomestead residential property assessed under
which, after being changed or improved, has a this section may be corrected in the following
square footage of less than 100 percent of the manner:
(a) If errors are made in arriving at any
or destruction shall be assessed pursuant to assessment under this section due to a material
subsection (8). This paragraph applies to changes, mistake of fact concerning an essential
additions, or improvements commenced within 3 characteristic of the property, the just value and
years after the January 1 following the damage or assessed value must be recalculated for every
destruction of the property. such year, including the year in which the mistake
(c) Changes, additions, or improvements occurred.
include improvements made to common areas or (b) If changes, additions, or improvements
other improvements made to property other than are not assessed at just value as of the first January
to the nonhomestead residential property by the 1 after they were substantially completed, the
owner or by an owner association, which property appraiser shall determine the just value
improvements directly benefit the property. Such for such changes, additions, or improvements for
changes, additions, or improvements shall be the year they were substantially completed.
assessed at just value, and the just value shall be Assessments for subsequent years shall be
apportioned among the parcels benefiting from corrected, applying this section if applicable.
the improvement. (c) If back taxes are due pursuant to s.
(7) Any increase in the value of property 193.092, the corrections made pursuant to this
assessed under this section which is attributable to subsection shall be used to calculate such back
combining or dividing parcels shall be assessed at taxes.
just value, and the just value shall be apportioned (10) If the property appraiser determines
among the parcels created. that for any year or years within the prior 10 years
(a) For divided parcels, the amount by a person or entity who was not entitled to the
which the sum of the just values of the divided property assessment limitation granted under this
parcels exceeds what the just value of the parcel section was granted the property assessment
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limitation, the property appraiser making such value, the assessed value of the property shall be
determination shall serve upon the owner a notice lowered to the just value of the property.
of intent to record in the public records of the (5) Except as provided in this subsection,
county a notice of tax lien against any property property assessed under this section shall be
owned by that person or entity in the county, and assessed at just value as of January 1 of the year
such property must be identified in the notice of following a qualifying improvement or change of
tax lien. Such property that is situated in this state ownership or control. Thereafter, the annual
is subject to the unpaid taxes, plus a penalty of 50 changes in the assessed value of the property are
percent of the unpaid taxes for each year and 15 subject to the limitations in subsections (3) and
percent interest per annum. Before a lien may be (4). For purpose of this section:
filed, the person or entity so notified must be (a) A qualifying improvement means any
given 30 days to pay the taxes and any applicable substantially completed improvement that
penalties and interest. If the property appraiser increases the just value of the property by at least
improperly grants the property assessment 25 percent.
limitation as a result of a clerical mistake or an (b) A change of ownership or control means
omission, the person or entity improperly any sale, foreclosure, transfer of legal title or
receiving the property assessment limitation may beneficial title in equity to any person, or the
not be assessed a penalty or interest. cumulative transfer of control or of more than 50
History.ss. 10, 11, ch. 2007-339; s. 4, ch. 2008-173;
percent of the ownership of the legal entity that
s. 12, ch. 2009-21; s. 2, ch. 2010-109; ss. 1, 2, ch. 2011-125;
owned the property when it was most recently
s. 6, ch. 2012-193; s. 3, ch. 2013-77; s. 6, ch. 2016-128.
assessed at just value, except as provided in this
subsection. There is no change of ownership if:
193.1555 Assessment of certain
1. The transfer of title is to correct an error.
residential and nonresidential real property.
2. The transfer is between legal and
(1) As used in this section, the term:
equitable title.
(a)
3. For a publicly traded company, the
real property that is not subject to the assessment
cumulative transfer of more than 50 percent of the
limitations set forth in subsection 4(a), (b), (c),
ownership of the entity that owns the property
(d), or (g), Art. VII of the State Constitution.
occurs through the buying and selling of shares of
(b)
the company on a public exchange. This
change to land or buildings which increases their
exception does not apply to a transfer made
value and is more than a repair or a replacement.
through a merger with or acquisition by another
(2) For all levies other than school district
company, including acquisition by acquiring
levies, nonresidential real property and residential
outstanding shares of the company.
real property that is not assessed under s. 193.155
(6)(a) Except as provided in paragraph (b),
or s. 193.1554 shall be assessed at just value as of
changes, additions, or improvements to
January 1 of the year that the property becomes
nonresidential real property shall be assessed at
eligible for assessment pursuant to this section.
just value as of the first January 1 after the
(3) Beginning in the year following the year
changes, additions, or improvements are
the property becomes eligible for assessment
substantially completed.
pursuant to this section, the property shall be
(b) Changes, additions, or improvements
reassessed annually on January 1. Any change
that replace all or a portion of nonresidential real
resulting from such reassessment may not exceed
property damaged or destroyed by misfortune or
10 percent of the assessed value of the property
for the prior year.
value when the square footage of the property as
(4) If the assessed value of the property as
changed or improved does not exceed 110 percent
calculated under subsection (3) exceeds the just
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of the square footage of the property before the shall be reduced by the assessed value attributable
damage or destruction and do not change the to the destroyed or removed property.
proper(9) Erroneous assessments of nonresidential
improvements that do not cause the total to real property assessed under this section may be
exceed 110 percent of the total square footage of corrected in the following manner:
the property before the damage or destruction and (a) If errors are made in arriving at any
assessment under this section due to a material
be reassessed as provided under subsection (3). mistake of fact concerning an essential
characteristic of the property, the just value and
by the just value of that portion of the changed or assessed value must be recalculated for every
improved property which is in excess of 110 such year, including the year in which the mistake
percent of the square footage of the property occurred.
before the damage or destruction. Property (b) If changes, additions, or improvements
damaged or destroyed by misfortune or calamity are not assessed at just value as of the first January
which, after being changed or improved, has a 1 after they were substantially completed, the
square footage of less than 100 percent of the property appraiser shall determine the just value
for such changes, additions, or improvements for
or destruction shall be assessed pursuant to the year they were substantially completed.
subsection (8). This paragraph applies to changes, Assessments for subsequent years shall be
additions, or improvements commenced within 3 corrected, applying this section if applicable.
years after the January 1 following the damage or (c) If back taxes are due pursuant to s.
destruction of the property. 193.092, the corrections made pursuant to this
(7) Any increase in the value of property subsection shall be used to calculate such back
assessed under this section which is attributable to taxes.
combining or dividing parcels shall be assessed at (10) If the property appraiser determines
just value, and the just value shall be apportioned that for any year or years within the prior 10 years
among the parcels created. a person or entity who was not entitled to the
(a) For divided parcels, the amount by property assessment limitation granted under this
which the sum of the just values of the divided section was granted the property assessment
parcels exceeds what the just value of the parcel limitation, the property appraiser making such
would be if undivided shall be attributable to the determination shall serve upon the owner a notice
division. This amount shall be apportioned to the of intent to record in the public records of the
parcels pro rata based on their relative just values. county a notice of tax lien against any property
(b) For combined parcels, the amount by owned by that person or entity in the county, and
which the just value of the combined parcel such property must be identified in the notice of
exceeds what the sum of the just values of the tax lien. Such property that is situated in this state
component parcels would be if they had not been is subject to the unpaid taxes, plus a penalty of 50
combined shall be attributable to the combination. percent of the unpaid taxes for each year and 15
(c) A parcel that is combined or divided percent interest per annum. Before a lien may be
after January 1 and included as a combined or filed, the person or entity so notified must be
divided parcel on the tax notice is not considered given 30 days to pay the taxes and any applicable
to be a combined or divided parcel until the penalties and interest. If the property appraiser
January 1 on which it is first assessed as a improperly grants the property assessment
combined or divided parcel. limitation as a result of a clerical mistake or an
(8) When property is destroyed or removed omission, the person or entity improperly
and not replaced, the assessed value of the parcel
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receiving the property assessment limitation may provide notice to all property appraisers of a
not be assessed a penalty or interest. change of ownership or control. The form must
History.ss. 12, 13, ch. 2007-339; s. 5, ch. 2008-173;
allow the property owner to list all property that it
s. 13, ch. 2009-21; s. 22, ch. 2010-5; s. 3, ch. 2010-109; ss.
owns or controls in this state for which a change
3, 4, ch. 2011-125; s. 7, ch. 2012-193; s. 7, ch. 2016-128.
of ownership or control as defined in s.
193.1554(5) or s. 193.1555(5) has occurred, but
193.1556 Notice of change of ownership
has not been noticed previously to property
or control required.
appraisers. Providing notice on this form
(1) Any person or entity that owns property
constitutes compliance with the notification
assessed under s. 193.1554 or s. 193.1555 must
requirements in this section.
notify the property appraiser promptly of any
History.s. 14, ch. 2007-339; s. 6, ch. 2008-173; s. 4,
change of ownership or control as defined in ss.
ch. 2010-109.
193.1554(5) and 193.1555(5). If the change of
ownership is recorded by a deed or other
instrument in the public records of the county
where the property is located, the recorded deed
or other instrument shall serve as notice to the
PART II
property appraiser. If any property owner fails to
SPECIAL CLASSES OF PROPERTY
so notify the property appraiser and the property
appraiser determines that for any year within the
193.441 Legislative intent; findings and
declaration.
entitled to assessment under s. 193.1554 or s.
193.451 Annual growing of agricultural crops,
193.1555, the owner of the property is subject to
nonbearing fruit trees, nursery stock;
the taxes avoided as a result of such failure plus
taxability.
15 percent interest per annum and a penalty of 50
193.4516 Assessment of citrus fruit packing and
percent of the taxes avoided. It is the duty of the
processing equipment rendered
property appraiser making such determination to
unused due to Hurricane Irma or citrus
record in the public records of the county a notice
greening.
of tax lien against any property owned by that
193.4517 Assessment of agricultural equipment
person or entity in the county, and such property
rendered unable to be used due to
must be identified in the notice of tax lien. Such
Hurricane Michael.
property is subject to the payment of all taxes and
193.461 Agricultural lands; classification and
penalties. Such lien when filed shall attach to any
assessment; mandated eradication or
property, identified in the notice of tax lien,
quarantine program; natural disasters.
owned by the person or entity that illegally or
193.4615 Assessment of obsolete agricultural
improperly was assessed under s. 193.1554 or s.
equipment.
193.1555. If such person or entity no longer owns
193.462 Agricultural lands; annual application
property in that county, but owns property in
process; extenuating circumstances;
some other county or counties in the state, it shall
waivers.
be the duty of the property appraiser to record a
193.481 Assessment of mineral, oil, gas, and
notice of tax lien in such other county or counties,
other subsurface rights.
identifying the property owned by such person or
193.501 Assessment of lands subject to a
entity in such county or counties, and it becomes
conservation easement,
a lien against such property in such county or
environmentally endangered lands, or
counties.
lands used for outdoor recreational or
(2) The Department of Revenue shall
park purposes when land development
provide a form by which a property owner may
rights have been conveyed or
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conservation restrictions have been 193.451 Annual growing of agricultural
covenanted. crops, nonbearing fruit trees, nursery stock;
193.503 Classification and assessment of taxability.
historic property used for commercial (1) Growing annual agricultural crops,
or certain nonprofit purposes. nonbearing fruit trees, nursery stock, and
193.505 Assessment of historically significant aquacultural crops, regardless of the growing
property when development rights methods, shall be considered as having no
have been conveyed or historic ascertainable value and shall not be taxable until
preservation restrictions have been they have reached maturity or a stage of
covenanted. marketability and have passed from the hands of
193.621 Assessment of pollution control the producer or offered for sale. This section shall
devices. be construed liberally in favor of the taxpayer.
193.623 Assessment of building renovations (2) Raw, annual, agricultural crops shall be
for accessibility to the physically considered to have no ascertainable value and
handicapped. shall not be taxable until such property is offered
193.624 Assessment of renewable energy for sale to the consumer.
source devices. (3) Personal property leased or subleased by
193.625 High-water recharge lands; the Department of Agriculture and Consumer
classification and assessment. Services and utilized in the inspection, grading, or
193.6255 Applicability of duties of property classification of citrus fruit shall be deemed to
appraisers and clerks of the court have value for purposes of assessment for ad
pursuant to high-water recharge areas. valorem property taxes no greater than its market
193.703 Reduction in assessment for living value as salvage. It is the expressed intent of the
quarters of parents or grandparents. Legislature that this subsection shall have
retroactive application to December 31, 2003.
193.441 Legislative intent; findings and History.ss. 1, 2, ch. 63-432; s. 1, ch. 67-573; ss. 1,
2, ch. 69-55; s. 1, ch. 2005-210; s. 5, ch. 2013-72.
declaration.
Note.Former s. 192.063.
(1) For the purposes of assessment roll
preparation and recordkeeping, it is the legislative
193.4516 Assessment of citrus fruit
intent that any assessment for tax purposes which
packing and processing equipment rendered
is less than the just value of the property shall be
unused due to Hurricane Irma or citrus
considered a classified use assessment and
greening.
reported accordingly.
(1) For purposes of ad valorem taxation, and
(2)
applying to the 2018 tax roll only, tangible
personal property owned and operated by a citrus
and basic natural resources. The Legislature
fruit packing or processing facility is deemed to
further finds that it is in the interest of the state to
have a market value no greater than its value for
protect its groundwater from pollution,
salvage, provided the tangible personal property
overutilization, and other degradation because
is no longer used in the operation of the facility
groundwater is the primary source of potable
due to the effects of Hurricane Irma or to citrus
water for 90 percent of Floridians. The
greening.
Legislature declares that it is in the public interest
(2)
to allow county governments the flexibility to
has the same meaning as provided in s.
implement voluntary tax assessment programs
581.011(7).
tha-water recharge areas.
History.s. 10, ch. 2018-118.
History.s. 12, ch. 79-334; s. 1, ch. 96-204.
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193.4517 Assessment of agricultural (1) The property appraiser shall, on an
equipment rendered unable to be used due to annual basis, classify for assessment purposes all
Hurricane Michael.lands within the county as either agricultural or
(1) As used in this section, the term: nonagricultural.
(a) (2) Any landowner whose land is denied
in s. 823.14(3)(a). agricultural classification by the property
(b) appraiser may appeal to the value adjustment
as provided in s. 823.14(3)(b). board. The property appraiser shall notify the
landowner in writing of the denial of agricultural
personal property was damaged, or the farm, farm classification on or before July 1 of the year for
operation, or agricultural processing facility was which the application was filed. The notification
affected to such a degree that the tangible shall advise the landowner of his or her right to
personal property could not be used for its appeal to the value adjustment board and of the
intended purpose. filing deadline. The property appraiser shall have
(2) For purposes of ad valorem taxation and available at his or her office a list by ownership of
applying to the 2019 tax roll only, tangible all applications received showing the acreage, the
personal property owned and operated by a farm, full valuation under s. 193.011, the valuation of
farm operation, or agriculture processing facility the land under the provisions of this section, and
located in Okaloosa, Walton, Holmes, whether or not the classification requested was
Washington, Bay, Jackson, Calhoun, Gulf, granted.
Gadsden, Liberty, Franklin, Leon, or Wakulla (3)(a) Lands may not be classified as
County is deemed to have a market value no agricultural lands unless a return is filed on or
greater than its value for salvage if the tangible before March 1 of each year. Before classifying
personal property was unable to be used for at such lands as agricultural lands, the property
least 60 days due to the effects of Hurricane appraiser may require the taxpayer or the
Michael.
(3) The deadline for an applicant to file an appraiser such information as may reasonably be
application with the property appraiser for required to establish that such lands were actually
assessment pursuant to this section is August 1, used for a bona fide agricultural purpose. Failure
2019.to make timely application by March 1 constitutes
(4) If the property appraiser denies an a waiver for 1 year of the privilege granted in this
application, the applicant may file, pursuant to s. section for agricultural assessment. However, an
194.011(3), a petition with the value adjustment applicant who is qualified to receive an
board which requests that the tangible personal agricultural classification who fails to file an
property be assessed pursuant to this section. application by March 1 must file an application
Such petition must be filed on or before the 25th for the classification with the property appraiser
day after the mailing by the property appraiser on or before the 25th day after the mailing by the
during the 2019 calendar year of the notice property appraiser of the notice required under s.
required under s. 194.011(1). 194.011(1). Upon receipt of sufficient evidence,
(5) This section applies retroactively to as determined by the property appraiser, that
January 1, 2019. demonstrates that the applicant was unable to
History.s. 2, ch. 2019-42.
apply for the classification in a timely manner or
that otherwise demonstrates extenuating
193.461 Agricultural lands; classification
circumstances that warrant the granting of the
and assessment; mandated eradication or
classification, the property appraiser may grant
quarantine program; natural disasters.
the classification. If the applicant files an
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application for the classification and fails to following factors may be taken into
provide sufficient evidence to the property consideration:
appraiser as required, the applicant may file, a. The length of time the land has been so
pursuant to s. 194.011(3), a petition with the value used.
adjustment board requesting that the b. Whether the use has been continuous.
classification be granted. The petition may be c. The purchase price paid.
filed at any time during the taxable year on or d. Size, as it relates to specific agricultural
before the 25th day following the mailing of the use, but a minimum acreage may not be required
notice by the property appraiser as provided in s. for agricultural assessment.
194.011(1). Notwithstanding s. 194.013, the e. Whether an indicated effort has been
applicant must pay a nonrefundable fee of $15 made to care sufficiently and adequately for the
upon filing the petition. Upon reviewing the land in accordance with accepted commercial
petition, if the person is qualified to receive the agricultural practices, including, without
classification and demonstrates particular limitation, fertilizing, liming, tilling, mowing,
extenuating circumstances judged by the value reforesting, and other accepted agricultural
adjustment board to warrant granting the practices.
classification, the value adjustment board may f. Whether the land is under lease and, if so,
grant the classification for the current year. The the effective length, terms, and conditions of the
owner of land that was classified agricultural in lease.
the previous year and whose ownership or use has g. Such other factors as may become
not changed may reapply on a short form as applicable.
provided by the department. The lessee of 2. Offering property for sale does not
property may make original application or constitute a primary use of land and may not be
reapply using the short form if the lease, or an the basis for denying an agricultural classification
affidavit executed by the owner, provides that the if the land continues to be used primarily for bona
lessee is empowered to make application for the fide agricultural purposes while it is being offered
agricultural classification on behalf of the owner for sale.
and a copy of the lease or affidavit accompanies (c) The maintenance of a dwelling on part of
the application. A county may, at the request of the lands used for agricultural purposes does not
the property appraiser and by a majority vote of in itself preclude an agricultural classification.
its governing body, waive the requirement that an (d) When property receiving an agricultural
annual application or statement be made for classification contains a residence under the same
classification of property within the county after ownership, the portion of the property consisting
an initial application is made and the of the residence and curtilage must be assessed
classification granted by the property appraiser. separately, pursuant to s. 193.011, to qualify for
Such waiver may be revoked by a majority vote the assessment limitation set forth in s. 193.155.
of the governing body of the county. The remaining property may be classified under
(b) Subject to the restrictions specified in the provisions of paragraphs (a) and (b).
this section, only lands that are used primarily for (e) Notwithstanding the provisions of
bona fide agricultural purposes shall be classified paragraph (a), land that has received an
agricultural classification from the value
adjustment board or a court of competent
agricultural use of the land. jurisdiction pursuant to this section is entitled to
1. In determining whether the use of the receive such classification in any subsequent year
land for agricultural purposes is bona fide, the until such agricultural use of the land is
abandoned or discontinued, the land is diverted to
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a nonagricultural use, or the land is reclassified as 1. The quantity and size of the property;
nonagricultural pursuant to subsection (4). The 2. The condition of the property;
property appraiser must, no later than January 31 3. The present market value of the property
of each year, provide notice to the owner of land as agricultural land;
that was classified agricultural in the previous 4. The income produced by the property;
year informing the owner of the requirements of 5. The productivity of land in its present
this paragraph and requiring the owner to certify use;
that neither the ownership nor the use of the land 6. The economic merchantability of the
has changed. The department shall, by agricultural product; and
administrative rule, prescribe the form of the 7. Such other agricultural factors as may
notice to be used by the property appraiser under from time to time become applicable, which are
this paragraph. If a county has waived the reflective of the standard present practices of
requirement that an annual application or agricultural use and production.
statement be made for classification of property (b) Notwithstanding any provision relating
pursuant to paragraph (a), the county may, by a to annual assessment found in s. 192.042, the
majority vote of its governing body, waive the property appraiser shall rely on 5-year moving
notice and certification requirements of this average data when utilizing the income
paragraph and shall provide the property owner methodology approach in an assessment of
with the same notification provided to owners of property used for agricultural purposes.
land granted an agricultural classification by the (c)1. For purposes of the income
property appraiser. Such waiver may be revoked methodology approach to assessment of property
used for agricultural purposes, irrigation systems,
body. This paragraph does not apply to any including pumps and motors, physically attached
property if the agricultural classification of that to the land shall be considered a part of the
property is the subject of current litigation. average yields per acre and shall have no
(4) The property appraiser shall reclassify separately assessable contributory value.
the following lands as nonagricultural: 2. Litter containment structures located on
(a) Land diverted from an agricultural to a producing poultry farms and animal waste
nonagricultural use. nutrient containment structures located on
(b) Land no longer being utilized for producing dairy farms shall be assessed by the
agricultural purposes. methodology described in subparagraph 1.
(5) For the purpose of this section, the term 3. Structures or improvements used in
horticultural production for frost or freeze
limited to, horticulture; floriculture; viticulture; protection, which are consistent with the interim
forestry; dairy; livestock; poultry; bee; measures or best management practices adopted
pisciculture, if the land is used principally for the by the Department of Agriculture and Consumer
production of tropical fish; aquaculture as defined Services pursuant to s. 570.93 or s. 403.067(7)(c),
in s. 597.0015; algaculture; sod farming; and all shall be assessed by the methodology described in
forms of farm products as defined in s. 823.14(3) subparagraph 1.
and farm production. 4. Screened enclosed structures used in
(6)(a) In years in which proper application horticultural production for protection from pests
for agricultural assessment has been made and and diseases or to comply with state or federal
granted pursuant to this section, the assessment of eradication or compliance agreements shall be
land shall be based solely on its agricultural use. assessed by the methodology described in
The property appraiser shall consider the subparagraph 1.
following use factors only:
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(d) In years in which proper application for that is diverted from an agricultural to a
agricultural assessment has not been made, the nonagricultural use shall be assessed under s.
land shall be assessed under the provisions of s. 193.011.
193.011.(c) Lands classified for assessment purposes
(7)(a) Lands classified for assessment as agricultural lands which are not being used for
purposes as agricultural lands which are taken out agricultural production as a result of a natural
of production by a state or federal eradication or disaster for which a state of emergency is declared
quarantine program, including the Citrus Health pursuant to s. 252.36, when such disaster results
Response Program, shall continue to be classified in the halting of agricultural production, must
as agricultural lands for 5 years after the date of continue to be classified as agricultural lands for
execution of a compliance agreement between the 5 years after termination of the emergency
landowner and the Department of Agriculture and declaration. However, if such lands are diverted
Consumer Services or a federal agency, as from agricultural use to nonagricultural use
applicable, pursuant to such program or successor during or after the 5-year recovery period, such
programs. Lands under these programs which are lands must be assessed under s. 193.011. This
converted to fallow or otherwise nonincome-paragraph applies retroactively to natural
producing uses shall continue to be classified as disasters that occurred on or after July 1, 2017.
agricultural lands and shall be assessed at a de (8) Lands classified for assessment purposes
minimis value of up to $50 per acre on a single-as agricultural lands, which are not being used for
year assessment methodology while fallow or agricultural production due to a hurricane that
otherwise used for nonincome-producing made landfall in this state during calendar year
purposes. Lands under these programs which are 2017, must continue to be classified as
replanted in citrus pursuant to the requirements of agricultural lands for assessment purposes
the compliance agreement shall continue to be through December 31, 2022, unless the lands are
classified as agricultural lands and shall be converted to a nonagricultural use. Lands
assessed at a de minimis value of up to $50 per converted to nonagricultural use are not covered
acre, on a single-year assessment methodology, by this subsection and must be assessed as
during the 5-year term of agreement. However, otherwise provided by law.
History.s. 1, ch. 59-226; s. 1, ch. 67-117; ss. 1, 2, ch.
lands converted to other income-producing
69-55; s. 1, ch. 72-181; s. 4, ch. 74-234; s. 3, ch. 76-133; s.
agricultural uses permissible under such
15, ch. 82-208; ss. 10, 80, ch. 82-226; s. 1, ch. 85-77; s. 3,
programs shall be assessed pursuant to this
ch. 86-300; s. 23, ch. 90-217; ss. 132, 142, ch. 91-112; s. 63,
section. Land under a mandated eradication or
ch. 94-353; s. 1468, ch. 95-147; s. 1, ch. 95-404; s. 1, ch.
quarantine program which is diverted from an
98-313; s. 1, ch. 99-351; s. 3, ch. 2000-308; s. 4, ch. 2001-
279; s. 15, ch. 2002-18; s. 2, ch. 2003-162; s. 43, ch. 2003-
agricultural to a nonagricultural use shall be
254; s. 1, ch. 2006-45; s. 2, ch. 2008-197; ss. 1, 11, ch. 2010-
assessed under s. 193.011.
277; HJR 5-A, 2010 Special Session A; s. 2, ch. 2011-206;
(b) Lands classified for assessment
s. 15, ch. 2012-83; s. 6, ch. 2013-72; s. 1, ch. 2013-95; s. 2,
purposes as agricultural lands that participate in a
ch. 2014-150; s. 1, ch. 2016-88; s. 1, ch. 2018-84; s. 12, ch.
dispersed water storage program pursuant to a
2018-118.
contract with the Department of Environmental
193.4615 Assessment of obsolete
Protection or a water management district which
agricultural equipment.
requires flooding of land shall continue to be
For purposes of ad valorem property taxation,
classified as agricultural lands for the duration of
agricultural equipment that is located on property
the inclusion of the lands in such program or
classified as agricultural under s. 193.461 and that
successor programs and shall be assessed as
is no longer usable for its intended purpose shall
nonproductive agricultural lands. Land that
participates in a dispersed water storage program
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be deemed to have a market value no greater than remainder of the real estate as separate items on
its value for salvage. the tax roll.
History.s. 16, ch. 2006-289; s. 32, ch. 2019-03.
(3) Such subsurface rights shall be assessed
on the basis of a just valuation, as required by s.
193.462 Agricultural lands; annual
4, Art. VII of the State Constitution, which
application process; extenuating
valuation, when combined with the value of the
circumstances; waivers.
remaining surface and undisposed of subsurface
(1) For purposes of granting an agricultural
interests, shall not exceed the full just value of the
classification for January 1, 2003, the term
fee title of the lands involved, including such
subsurface rights.
193.461(3)(a), includes the failure of a property
(4) Statutes and regulations, not in conflict
owner in a county that waived the annual
with the provisions herein, relating to the
application process to return the agricultural
assessment and collection of ad valorem taxes on
classification form or card, which return was
real property, shall apply to the separate
required by operation of s. 193.461(3)(e), as
assessment and taxation of such subsurface rights,
created by chapter 2002-18, Laws of Florida.
insofar as they may be applied.
(2) Any waiver of the annual application
(5) Tax certificates and tax liens
granted under s. 193.461(3)(a), which is in effect
encumbering subsurface rights, as aforesaid, may
on December 31, 2002, shall remain in full force
be acquired, purchased, transferred, and enforced
and effect until subsequently revoked as provided
as are tax certificates and tax liens encumbering
by s. 193.461(3)(a).
real property generally, including the issuance of
History.s. 3, ch. 2003-162; s. 44, ch. 2003-254.
a tax deed.
(6) Nothing contained in chapter 69-60,
193.481 Assessment of mineral, oil, gas,
Laws of Florida, amending subsections (1) and
and other subsurface rights.
(3) of this section and creating former s. 197.083
(1) Whenever the mineral, oil, gas, and
shall be construed to affect any contractual
other subsurface rights in or to real property in
obligation existing on June 4, 1969.
this state shall have been sold or otherwise
History.ss. 1, 2, 3, 4, ch. 57-150; s. 1, ch. 63-355; ss.
transferred by the owner of such real property, or
1, 2, ch. 69-55; ss. 1, 2, ch. 69-60; s. 13, ch. 69-216; s. 2, ch.
retained or acquired through reservation or
71-105; ss. 33, 35, ch. 73-332; s. 1, ch. 77-102; s. 29, ch.
95-280.
otherwise, such subsurface rights shall be taken
Note.Former s. 193.221.
and treated as an interest in real property subject
to taxation separate and apart from the fee or
193.501 Assessment of lands subject to a
ownership of the fee or other interest in the fee.
conservation easement, environmentally
Such mineral, oil, gas, and other subsurface
endangered lands, or lands used for outdoor
rights, when separated from the fee or other
recreational or park purposes when land
interest in the fee, shall be subject to separate
development rights have been conveyed or
taxation. Such taxation shall be against such
conservation restrictions have been
subsurface interest and not against the owner or
covenanted.
owners thereof or against separate interests or
(1) The owner or owners in fee of any land
rights in or to such subsurface rights.
subject to a conservation easement as described in
(2) The property appraiser shall, upon
s. 704.06; land qualified as environmentally
request of the owner of real property who also
endangered pursuant to paragraph (6)(i) and so
owns mineral, oil, gas, or other subsurface
designated by formal resolution of the governing
mineral rights to the same property, separately
board of the municipality or county within which
assess the subsurface mineral right and the
such land is located; land designated as
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conservation land in a comprehensive plan and accepted by the board or charitable
adopted by the appropriate municipal or county corporation or trust, the lands which are the
governing body; or any land which is utilized for subject of such conveyance or covenant shall be
outdoor recreational or park purposes may, by thereafter assessed as provided herein:
appropriate instrument, for a term of not less than (a) If the covenant or conveyance extends
10 years: for a period of not less than 10 years from January
(a) Convey the development right of such 1 in the year such assessment is made, the
land to the governing board of any public agency property appraiser, in valuing such land for tax
in this state within which the land is located, or to purposes, shall consider no factors other than
the Board of Trustees of the Internal Improvement those relative to its value for the present use, as
Trust Fund, or to a charitable corporation or trust restricted by any conveyance or covenant under
as described in s. 704.06(3); or this section.
(b) Covenant with the governing board of (b) If the covenant or conveyance extends
any public agency in this state within which the for a period less than 10 years, the land shall be
land is located, or with the Board of Trustees of assessed under the provisions of s. 193.011,
the Internal Improvement Trust Fund, or with a recognizing the nature and length thereof of any
charitable corporation or trust as described in s. restriction placed on the use of the land under the
704.06(3), that such land be subject to one or provisions of subsection (1).
more of the conservation restrictions provided in (4) After making a conveyance of the
s. 704.06(1) or not be used by the owner for any development right or executing a covenant
purpose other than outdoor recreational or park pursuant to this section, or conveying a
purposes. If land is covenanted and used for an conservation easement pursuant to this section
outdoor recreational purpose, the normal use and and s. 704.06, the owner of the land shall not use
maintenance of the land for that purpose, the land in any manner not consistent with the
consistent with the covenant, shall not be development right voluntarily conveyed, or with
restricted. the restrictions voluntarily imposed, or with the
(2) The governing board of any public terms of the conservation easement or shall not
agency in this state, or the Board of Trustees of change the use of the land from outdoor
the Internal Improvement Trust Fund, or a recreational or park purposes during the term of
charitable corporation or trust as described in s. such conveyance or covenant without first
704.06(3), is authorized and empowered in its obtaining a written instrument from the board or
discretion to accept any and all instruments charitable corporation or trust, which instrument
conveying the development right of any such land reconveys all or part of the development right to
or establishing a covenant pursuant to subsection the owner or releases the owner from the terms of
(1), and if accepted by the board or charitable the covenant and which instrument must be
corporation or trust, the instrument shall be promptly recorded in the same manner as any
promptly filed with the appropriate officer for other instrument affecting the title to real
recording in the same manner as any other property. Upon obtaining approval for
instrument affecting the title to real property. reconveyance or release, the reconveyance or
(3) When, pursuant to subsections (1) and release shall be made to the owner upon payment
(2), the development right in real property has of the deferred tax liability. Any payment of the
been conveyed to the governing board of any deferred tax liability shall be payable to the
public agency of this state, to the Board of county tax collector within 90 days of the date of
Trustees of the Internal Improvement Trust Fund, approval by the board or charitable corporation or
or to a charitable corporation or trust as described trust of the reconveyance or release. The collector
in s. 704.06(2), or a covenant has been executed shall distribute the payment to each governmental
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unit in the proportion that its millage bears to the on rights to the use of land may involve or pertain
total millage levied on the parcel for the years in to any of the activities enumerated in s. 704.06(1).
which such conveyance or covenant was in effect. (c)
(5) The governing board of any public property right described in s. 704.06.
agency or the Board of Trustees of the Internal (d)
Improvement Trust Fund or a charitable the land.
corporation or trust which holds title to a (e)
development right pursuant to this section may amount equal to the difference between the total
not convey that development right to anyone other amount of taxes that would have been due in
than the governing board of another public agency March in each of the previous years in which the
or a charitable corporation or trust, as described in conveyance or covenant was in effect if the
s. 704.06(3), or the record owner of the fee property had been assessed under the provisions
interest in the land to which the development right of s. 193.011 and the total amount of taxes
attaches. The conveyance from the governing actually paid in those years when the property was
board of a public agency or the Board of Trustees assessed under the provisions of this section, plus
of the Internal Improvement Trust Fund to the interest on that difference computed as provided
owner of the fee shall be made only after a in s. 212.12(3).
determination by the board that such conveyance (f)
would not adversely affect the interest of the owner of the fee interest in the land to change the
public. Section 125.35 does not apply to such use of the land.
sales, but any public agency accepting any (g)
instrument conveying a development right includes, but is not necessarily limited to, boating,
pursuant to this section shall forthwith adopt golfing, camping, swimming, horseback riding,
appropriate regulations and procedures governing and archaeological, scenic, or scientific sites and
the disposition of same. These regulations and applies only to land which is open to the general
procedures must provide in part that the board public.
may not convey a development right to the owner (h)
of the fee without first holding a public hearing land is utilized on January 1 of the year in which
and unless notice of the proposed conveyance and the assessment is made.
the time and place at which the public hearing is (i)
to be held is published once a week for at least 2
weeks in some newspaper of general circulation ecological characteristics, rare or limited
in the county involved prior to the hearing. combinations of geological formations, or
(6) The following terms whenever used as features of a rare or limited nature constituting
referred to in this section have the following habitat suitable for fish, plants, or wildlife, and
meanings unless a different meaning is clearly which, if subject to a development moratorium or
indicated by the context: one or more conservation easements or
(a) development restrictions appropriate to retaining
city, county, or other public agency of the state or such land or water areas predominantly in their
the Board of Trustees of the Internal Improvement natural state, would be consistent with the
Trust Fund. conservation, recreation and open space, and, if
(b) applicable, coastal protection elements of the
limitation on a right to the use of land for purposes comprehensive plan adopted by formal action of
of conserving or preserving land or water areas the local governing body pursuant to s. 163.3161,
predominantly in their natural, scenic, open, the Community Planning Act; or surface waters
agricultural, or wooded condition. The limitation
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and wetlands, as determined by the methodology year and whose ownership or use has not changed
ratified in s. 373.4211. may reapply on a short form as provided by the
(7) The property appraiser shall report to the department. A county may, at the request of the
department showing the just value and the property appraiser and by a majority vote of its
classified use value of property that is subject to a governing body, waive the requirement that an
conservation easement under s. 704.06, property annual application or statement be made for
assessed as environmentally endangered land assessment of property within the county. Such
pursuant to this section, and property assessed as waiver may be revoked by a majority vote of the
outdoor recreational or park land. governing body of the county.
(8) A person or organization that, on (9) A person or entity that owns land
January 1, has the legal title to land that is entitled assessed pursuant to this section must notify the
by law to assessment under this section shall, on property appraiser promptly if the land becomes
or before March 1 of each year, file an application ineligible for assessment under this section. If any
for assessment under this section with the county property owner fails to notify the property
property appraiser. The application must identify appraiser and the property appraiser determines
the property for which assessment under this that for any year within the preceding 10 years the
section is claimed. The initial application for land was not eligible for assessment under this
assessment for any property must include a copy section, the owner of the land is subject to taxes
of the instrument by which the development right avoided as a result of such failure plus 15 percent
is conveyed or which establishes a covenant that interest per annum and a penalty of 50 percent of
establishes the conservation purposes for which the taxes avoided. The property appraiser making
the land is used. The Department of Revenue shall such determination shall record in the public
prescribe the forms upon which the application is records of the county a notice of tax lien against
made. The failure to file an application on or any property owned by that person or entity in the
before March 1 of any year constitutes a waiver county, and such property must be identified in
of assessment under this section for that year. the notice of tax lien. The property is subject to a
However, an applicant who is qualified to receive lien in the amount of the unpaid taxes and
an assessment under this section but fails to file penalties. The lien when filed shall attach to any
an application by March 1 may file an application property identified in the notice of tax lien which
for the assessment and may file, pursuant to s. is owned by the person or entity and which was
194.011(3), a petition with the value adjustment improperly assessed. If such person or entity no
board requesting that the assessment be granted. longer owns property in that county but owns
The petition must be filed at any time during the property in some other county or counties of this
taxable year on or before the 25th day following state, the property appraiser shall record a notice
the mailing of the notice by the property appraiser of tax lien in such other county or counties,
pursuant to s. 194.011(1). Notwithstanding s. identifying the property owned by such person or
194.013, the applicant must pay a nonrefundable entity.
History.s. 1, ch. 67-528; ss. 1, 2, ch. 69-55; s. 2, ch.
fee of $15 upon filing the petition. Upon
72-181; s. 1, ch. 77-102; s. 1, ch. 78-354; s. 2, ch. 84-253;
reviewing the petition, if the person is qualified to
s. 29, ch. 85-55; s. 2, ch. 86-44; s. 39, ch. 93-206; s. 3, ch.
receive the assessment and demonstrates
94-122; s. 43, ch. 94-356; s. 9, ch. 2004-349; s. 2, ch. 2009-
particular extenuating circumstances judged by
157; s. 41, ch. 2011-139; s. 8, ch. 2012-193.
the property appraiser or the value adjustment
Note.Former s. 193.202.
board to warrant granting the assessment, the
193.503 Classification and assessment of
property appraiser or the value adjustment board
historic property used for commercial or
may grant the assessment. The owner of land that
certain nonprofit purposes.
was assessed under this section in the previous
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(1) Pursuant to s. 4(e), Art. VII of the State nonprofit purposes pursuant to this section must
Constitution, the board of county commissioners meet all of the following criteria:
of a county or the governing authority of a (a) The property must be used for
municipality may adopt an ordinance providing commercial purposes or used by a not-for-profit
for assessment of historic property used for organization under s. 501(c)(3) or (6) of the
commercial or certain nonprofit purposes as Internal Revenue Code of 1986.
described in this section solely on the basis of (b) The property must be listed in the
character or use as provided in this section. Such National Register of Historic Places, as defined in
character or use assessment shall apply only to the s. 267.021; or must be a contributing property to
jurisdiction adopting the ordinance. The board of a National Register Historic District; or must be
county commissioners or municipal governing designated as a historic property or as a
authority shall notify the property appraiser of the contributing property to a historic district, under
adoption of such ordinance no later than the terms of a local preservation ordinance.
December 1 of the year prior to the year such (c) The property must be regularly open to
assessment will take effect. If such assessment is the public; that is, it must be open for a minimum
granted only for a specified period or the of 40 hours per week for 45 weeks per year or an
ordinance is repealed, the board of county equivalent of 1,800 hours per year.
commissioners or municipal governing authority (d) The property must be maintained in
shall notify the property appraiser no later than good repair and condition to the extent necessary
December 1 of the year prior to the year the to preserve the historic value and significance of
assessment expires. the property.
(2) If an ordinance is adopted as described (5) In years in which proper application for
in subsection (1), the property appraiser shall, for assessment has been made and granted pursuant
assessment purposes, annually classify any to this section, the assessment of such historic
eligible property as historic property used for property shall be based solely on its use for
commercial or certain nonprofit purposes, for commercial or certain nonprofit purposes. The
purposes of the taxes levied by the governing property appraiser shall consider the following
body or authority adopting the ordinance. For all use factors only:
other purposes, the property shall be assessed (a) The quantity and size of the property.
pursuant to s. 193.011. (b) The condition of the property.
(3) No property shall be classified as (c) The present market value of the property
historic property used for commercial or certain as historic property used for commercial or
nonprofit purposes unless a return is filed on or certain nonprofit purposes.
before March 1 of each year. The property (d) The income produced by the property.
appraiser, before so classifying such property, (6) In years in which proper application for
assessment has not been made under this section,
representative to furnish the property appraiser the property shall be assessed under the
such information as may reasonably be required provisions of s. 193.011 for all purposes.
to establish that such property was actually used (7) Any property owner who is denied
as required by this section. Failure to make timely classification under this section may appeal to the
application by March 1 shall constitute a waiver value adjustment board. The property appraiser
for 1 year of the privilege herein granted for such shall notify the property owner in writing of the
assessment.denial of such classification on or before July 1 of
(4) Any property classified and assessed as the year for which the application was filed. The
historic property used for commercial or certain notification shall advise the property owner of his
or her right to appeal to the value adjustment
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board and of the filing deadline. The property interest on that difference computed as provided
appraiser shall have available at his or her office in s. 212.12(3).
a list by ownership of all applications received (c) Any payment of the deferred tax liability
showing the full valuation under s. 193.011, the shall be payable to the county tax collector within
valuation of the property under the provisions of 90 days after the date of the change in
this section, and whether or not the classification classification. The collector shall distribute the
requested was granted. payment to each governmental unit where the
(8) For the purposes of assessment roll classification and assessment was allowed in the
preparation and recordkeeping, the property proportion that its millage bears to the total
appraiser shall report the assessed value of millage levied on the parcel for the years in which
property qualified for the assessment pursuant to such classification and assessment was in effect.
History.s. 2, ch. 97-117; s. 23, ch. 2010-5; s. 9, ch.
2012-193; s. 2, ch. 2013-95.
fair market value of such property, irrespective of
193.505 Assessment of historically
any negative impact that restrictions imposed or
significant property when development rights
conveyances made pursuant to this section may
have been conveyed or historic preservation
have had on such value.
restrictions have been covenanted.
(9)(a) After qualifying for and being
(1) The owner or owners in fee of any
granted the classification and assessment
improved real property qualified as historically
pursuant to this section, the owner of the property
significant pursuant to paragraph (6)(a), and so
shall not use the property in any manner not
designated by formal resolution of the governing
consistent with the qualifying criteria. If the
body of the county within which the property is
historic designation status or the use of the
located, may by appropriate instrument:
property changes or if the property fails to meet
(a) Convey all rights to develop the property
the other qualifying criteria for the classification
to the governing body of the county in which such
and assessment, the property owner shall be liable
property is located; or
(b) Enter into a covenant running with the
land for a term of not less than 10 years with the
property received the use classification and
governing body of the county in which the
assessment pursuant to this section. The
property is located that the property shall not be
governmental taxing unit shall determine the time
used for any purpose inconsistent with historic
period for which the deferred tax liability is due.
preservation or the historic qualities of the
A written instrument from the governmental
property.
taxing unit shall be promptly recorded in the same
(2)(a) The governing body of each county is
manner as any other instrument affecting the title
authorized and empowered in its discretion,
to real property. A release of the written
subject to the provisions of paragraph (6)(b), to
instrument shall be made to the owner upon
accept any instrument conveying a development
payment of the deferred tax liability.
right or establishing a covenant pursuant to
(b) For purposes of this subsection,
subsection (1); and, if such instrument is accepted
by the governing body, it shall be promptly filed
the difference between the total amount of taxes
with the appropriate officer for recording in the
that would have been due in March if the property
same manner as any other instrument affecting
had been assessed under the provisions of s.
title to real property.
193.011 and the total amount of taxes actually
(b) Before accepting any instrument
paid in those years when the property was
pursuant to this section, the governing body of the
assessed under the provisions of this section, plus
county shall seek the counsel and advice of the
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governing body of the municipality in which the anyone and shall not exercise that right in any
property lies, if any, as to the merit of such manner inconsistent with historic preservation.
acceptance. No property for which the development right has
(3) When, pursuant to this section, the been conveyed to the governing body of the
development right in historically significant county shall be used for any purpose inconsistent
property has been conveyed to the governing with historic preservation or the historic qualities
body of the county or a covenant for historic of the property.
preservation has been executed and accepted by (6)(a) Improved real property shall be
such body, the real property subject to such qualified as historically significant only if:
conveyance or covenant shall be assessed at fair 1. The property is listed on the national
market value; however, the appraiser shall register of historic places pursuant to the National
recognize the nature and length of the restriction Historic Preservation Act of 1966, as amended, 16
placed on the use of the property under the U.S.C. s. 470; or is within a certified locally
provisions of the conveyance or covenant. ordinanced district pursuant to s. 48(g)(3)(B)(ii),
(4)(a) During the unexpired term of a Internal Revenue Code; or has been found to be
covenant executed pursuant to this section, the historically significant in accordance with the
owner of the property subject thereto shall not use intent of and for purposes of this section by the
the property in any manner inconsistent with Division of Historical Resources existing under
historic preservation or the historic character of chapter 267, or any successor agency, or by the
the property without first obtaining a written historic preservation board existing under chapter
instrument from the governing body of the county 266, if any, in the jurisdiction of which the
releasing the owner from the terms of the property lies; and
covenant. Such instrument shall be promptly 2. The owner of the property has applied to
recorded in the same manner as any other such division or board for qualification pursuant
instrument affecting the title to real property. to this section.
Upon obtaining the approval of the board for (b) It is the legislative intent that property be
release, the property will be subject to a deferred qualified as historically significant pursuant to
tax liability. The release shall be made to the paragraph (a) only when it is of such unique or
owner upon payment of the deferred tax liability. rare historic character or significance that a clear
Any payment of the deferred tax liability shall be and substantial public benefit is provided by
payable to the county tax collector within 90 days virtue of its preservation.
of the date of approval of the release by the board. (7) A covenant executed pursuant to this
The tax collector shall distribute the payment to section shall, at a minimum, contain the following
each governmental unit in the proportion that its restrictions:
millage bears to the total millage levied on the (a) No use shall be made of the property
parcel for the years in which the covenant was in which in the judgment of the covenantee or the
effect. division or board is inconsistent with the historic
(b) After a covenant executed pursuant to qualities of the property.
this section has expired, the property previously (b) In any restoration or repair of the
subject to the covenant will be subject to a property, the architectural features of the exterior
deferred tax liability, payable as provided in shall be retained consistent with the historic
paragraph (a), within 90 days of the date of such qualities of the property.
expiration. (c) The property shall not be permitted to
(5) The governing body of any county deteriorate and shall be maintained in good repair
which holds title to a development right pursuant and condition to the extent necessary to preserve
to this section shall not convey that right to the historic value and significance of the property.
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(d) The covenant shall include provisions constructed shall be assessed in accordance with
for periodic access by the public to the property. this section.
(8) For the purposes of this section, the term (2) If the owner of any manufacturing or
industrial plant or installation shall find it
the difference between the total amount of taxes necessary in the control of industrial
which would have been due in March in each of contaminants to demolish and reconstruct that
the previous years in which a covenant executed plant or installation in whole or part and the
and accepted pursuant to this section was in effect property appraiser determines that such
if the property had been assessed under the demolition or reconstruction does not
provisions of s. 193.011 irrespective of any substantially increase the capacity or efficiency of
negative impact on fair market value that such plant or installation or decrease the unit cost
restrictions imposed pursuant to this section may of production, then in that event, such demolition
have caused and the total amount of taxes actually or reconstruction shall not be deemed to increase
paid in those years, plus interest on that difference the value of such plant or installation for ad
computed as provided in s. 212.12(3). valorem tax assessment purposes.
(9)(a) For the purposes of assessment roll (3)
preparation and recordkeeping, the property used in this section shall be deemed to include any
appraiser shall report the assessed value of device, fixture, equipment, or machinery used
property subject to a conveyance or covenant primarily for the control or abatement of pollution
pursuant to this section aor contaminants from manufacturing or industrial
plants or installations, but shall not include any
public or private domestic sewerage system or
irrespective of any negative impact that treatment works.
restrictions imposed or conveyances made (4) Any taxpayer claiming the right of
pursuant to this section may have had on such assessments for ad valorem taxes under the
value. provisions of this law shall so state in a return
(b) The property appraiser shall annually filed as provided by law giving a brief description
report to the department the just value and of the facility. The property appraiser may require
classified use value of property for which the the taxpayer to produce such additional evidence
development right has been conveyed separately
from such values for property subject to a to have such properties classified hereunder for
covenant. assessments.
History.s. 1, ch. 84-253; s. 8, ch. 86-163; s. 10, ch.
(5) If a property appraiser is in doubt
2012-193.
whether a taxpayer is entitled, in whole or in part,
to an assessment under this section, he or she may
193.621 Assessment of pollution control
refer the matter to the Department of
devices.
Environmental Protection for a recommendation.
(1) If it becomes necessary for any person,
If the property appraiser so refers the matter, he
firm or corporation owning or operating a
or she shall notify the taxpayer of such action. The
manufacturing or industrial plant or installation to
Department of Environmental Protection shall
construct or install a facility, as is hereinafter
immediately consider whether or not such
defined, in order to eliminate or reduce industrial
taxpayer is so entitled and certify its
air or water pollution, any such facility or
recommendation to the property appraiser.
facilities shall be deemed to have value for
(6) The Department of Environmental
purposes of assessment for ad valorem property
Protection shall promulgate rules and regulations
taxes no greater than its market value as salvage.
regarding the application of the tax assessment
Any facility as herein defined heretofore
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provisions of this section for the consideration of (b) Storage tanks and other storage systems,
the several county property appraisers of this excluding swimming pools used as storage tanks.
state. Such rules and regulations shall be (c) Rockbeds.
distributed to the several county property (d) Thermostats and other control devices.
appraisers of this state. (e) Heat exchange devices.
History.s. 25, ch. 67-436; ss. 1, 2, ch. 69-55; ss. 21,
(f) Pumps and fans.
26, 35, ch. 69-106; s. 13, ch. 69-216; s. 2, ch. 71-137; s. 33,
(g) Roof ponds.
ch. 71-355; s. 1, ch. 77-102; s. 47, ch. 77-104; s. 4, ch. 79-
(h) Freestanding thermal containers.
65; s. 44, ch. 94-356; s. 1469, ch. 95-147; s. 20, ch. 2000-
(i) Pipes, ducts, wiring, structural supports,
158; s. 1, ch. 2000-210.
refrigerant handling systems, and other
Note.Former s. 403.241.
components used as integral parts of such
systems; however, such equipment does not
include conventional backup systems of any type
193.623 Assessment of building
or any equipment or structure that would be
renovations for accessibility to the physically
required in the absence of the renewable energy
handicapped.Any taxpayer who renovates an
source device.
existing building or facility owned by such
(j) Windmills and wind turbines.
taxpayer in order to permit physically
(k) Wind-driven generators.
handicapped persons to enter and leave such
(l) Power conditioning and storage devices
building or facility or to have effective use of the
that store or use solar energy, wind energy, or
accommodations and facilities therein shall, for
energy derived from geothermal deposits to
the purpose of assessment for ad valorem tax
generate electricity or mechanical forms of
purposes, be deemed not to have increased the
energy.
value of such building more than the market value
(m) Pipes and other equipment used to
of the materials used in such renovation, valued
transmit hot geothermal water to a dwelling or
structure from a geothermal deposit.
mean only a building or facility, or such part
thereof, as is intended to be used, and is used, by
The term does not include equipment that is on
the general public. The renovation required in
the distribution or transmission side of the point
order to entitle a taxpayer to the benefits of this
at which a renewable energy source device is
section must include one or more of the
following: the provision of ground level or
grid or transmission lines.
ramped entrances and washroom and toilet
1
(2) In determining the assessed value of
facilities accessible to, and usable by, physically
real property used:
handicapped persons.
(a) For residential purposes, the just value
History.s. 1, ch. 76-144.
of the property attributable to a renewable energy
193.624 Assessment of renewable energy
source device may not be considered.
source devices.
(b) For nonresidential purposes, 80 percent
(1) As used in this section, the term
of the just value of the property attributable to a
renewable energy source device may not be
the following equipment that collects, transmits,
considered.
1
stores, or uses solar energy, wind energy, or
(3) This section applies to the installation
energy derived from geothermal deposits:
of a renewable energy source device installed on
(a) Solar energy collectors, photovoltaic
or after January 1, 2013, to new and existing
modules, and inverters.
residential real property. This section applies to a
renewable energy source device installed on or
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after January 1, 2018, to all other real property, to appeal to the value adjustment board and of the
except when installed as part of a project planned filing deadline. The property appraiser shall have
for a location in a fiscally constrained county, as available at her or his office a list by ownership of
defined in s. 218.67(1), and for which an all applications received showing the acreage, the
application for a comprehensive plan amendment full valuation under s. 193.011, the valuation of
or planned unit development zoning has been the land under the provisions of this section, and
filed with the county on or before December 31, whether or not the classification requested was
2017.granted.
History.s. 1, ch. 2013-77; ss. 2, 7, ch. 2017-118.
(3)(a) Lands may not be classified as high-
1
Note.Section 7, ch. 2017-118,
water recharge lands unless a return is filed on or
amendments made by this act to s. 193.624(2) and (3),
before March 1 of each year. The property
Florida Statutes, expire on December 31, 2037, and the text
appraiser, before so classifying the lands, may
of those subsections shall revert to that in existence on
December 31, 2017, except that any amendments to such
text enacted other than by this act shall be preserved and
representative to furnish the property appraiser
continue to operate to the extent that such amendments are
such information as may reasonably be required
not dependent upon the portions of the text which expire
to establish that the lands were actually used for a
bona fide high-water recharge purpose. Failure to
subsections (2) and (3) will read:
make timely application by March 1 constitutes a
(2) In determining the assessed value of real property
used for residential purposes, an increase in the just value
waiver for 1 year of the privilege granted for high-
of the property attributable to the installation of a renewable
water recharge assessment. The owner of land
energy source device may not be considered.
that was classified high-water recharge in the
(3) This section applies to the installation of a
previous year and whose ownership or use has not
renewable energy source device installed on or after
changed may reapply on a short form as provided
January 1, 2013, to new and existing residential real
property.
by the department. A county may, at the request
of the property appraiser and by a majority vote
193.625 High-water recharge lands;
of its governing body, waive the requirement that
classification and assessment.
an annual application or statement be made for
(1) Notwithstanding the provisions of s.
classification of property within the county after
193.461, the property appraiser shall annually
an initial application is made and the
classify for assessment purposes all lands within
classification granted.
a county choosing to have a high-water recharge
(b) Subject to the restrictions set out in this
protection tax assessment program as either
section, only lands that are used primarily for
agricultural, nonagricultural, or high-water
bona fide high-water recharge purposes may be
recharge. The classification applies only to taxes
classified as high-
levied by the counties and municipalities adopting
fide high-
an ordinance under subsection (5).
faith high-water recharge use of the land. In
(2) Any landowner whose land is within a
determining whether the use of the land for high-
county that has a high-water recharge protection
water recharge purposes is bona fide, the
tax assessment program and whose land is denied
following factors apply:
high-water recharge classification by the property
1. The land use must have been continuous.
appraiser may appeal to the value adjustment
2. The land use must be vacant residential,
board. The property appraiser shall notify the
vacant commercial, vacant industrial, vacant
landowner in writing of the denial of high-water
institutional, nonagricultural, or single-family
recharge classification on or before July 1 of the
residential. The maintenance of one single-family
year for which the application was filed. The
residential dwelling on part of the land does not
notification must advise the landowner of a right
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in itself preclude a high-water recharge classified as high-water recharge property and a
classification. method of contracting with property owners who
3. The land must be located within a prime wish to be involved in the program.
groundwater recharge area or in an area (c) The contract must include a provision
considered by the appropriate water management that the land assessed as high-water recharge land
district to supply significant groundwater will be used primarily for bona fide high-water
recharge. Significant groundwater recharge shall recharge purposes for a period of at least 5 years,
be assessed by the appropriate water management as determined by the county, from January 1 of
district on the basis of hydrologic characteristics the year in which the assessment is made.
of the soils and underlying geologic formations. Violation of the contract results in the property
4. The land must not be receiving any other owner being subject to the payment of the
special classification. difference between the total amount of taxes
5. There must not be in the vicinity of the actually paid on the property and the amount of
land any activity that has the potential to taxes which would have been paid in each
contaminate the ground water, including, but not previous year the contract was in effect if the
limited to, the presence of: high-water recharge assessment had not been
a. Toxic or hazardous substances; used.
b. Free-flowing saline artesian wells; (d) A municipality located in any county
c. Drainage wells; that adopts an ordinance under paragraph (a) may
d. Underground storage tanks; or adopt an ordinance providing for the assessment
e. Any potential pollution source existing on of land located in the incorporated areas in
a property that drains to the property seeking the
high-water recharge classification. (e) Property owners whose land lies within
6. The owner of the property has entered an area determined to be a high-water recharge
into a contract with the county as provided in area must not be required to have their land
subsection (5). assessed according to the high-water recharge
7. The parcel of land must be at least 10 classification.
acres. (f) In years in which proper application for
high-water recharge assessment has not been
Notwithstanding the provisions of this paragraph,
made, the land must be assessed under s. 193.011.
the property appraiser shall use the best available
History.s. 2, ch. 96-204; s. 27, ch. 97-96; s. 25, ch.
information on the high-water recharge
97-236; s. 3, ch. 2005-36; s. 3, ch. 2013-95.
characteristics of lands when making a final
determination to grant or deny an application for
193.6255 Applicability of duties of
high-water recharge assessment for the lands.
property appraisers and clerks of the court
(4) The provisions of this section do not
pursuant to high-water recharge areas.The
constitute a basis for zoning restrictions.
amendments to ss. 193.625 and 194.037 by this
(5)(a) In years in which proper application
act, insofar as they impose duties on property
for high-water recharge assessment has been
appraisers and on clerks of the court, apply only
made and granted under this section, for purposes
to the unincorporated area within those counties
of taxes levied by the county, the assessment of
that adopt an ordinance under s. 193.625(5). A
the land must be based on the formula adopted by
municipality located in any county that adopts
the county as provided in paragraph (b).
such an ordinance may include all eligible
(b) Counties that choose to have a high-
property for high-water recharge classification by
water recharge protection tax assessment program
must adopt by ordinance a formula for
governing body.
History.s. 9, ch. 96-204.
determining the assessment of properties
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193.703 Reduction in assessment for (5) At the request of the property appraiser and
living quarters of parents or grandparents.by a majority vote of the county governing body, a
(1) In accordance with s. 4(f), Art. VII of the county may waive the annual application
State Constitution, a county may provide for a requirement after the initial application is filed and
reduction in the assessed value of homestead the reduction is granted. Notwithstanding such
property which results from the construction or waiver, an application is required if property granted
reconstruction of the property for the purpose of a reduction is sold or otherwise disposed of, the
providing living quarters for one or more natural ownership changes in any manner, the applicant for
or adoptive parents or grandparents of the owner the reduction ceases to use the property as his or her
homestead, or the status of the owner changes so as
one of the parents or grandparents for whom the to change the use of the property qualifying for the
living quarters are provided is at least 62 years of reduction pursuant to this section.
age. (6) The property owner shall notify the
(2) A reduction may be granted under property appraiser when the property owner no
subsection (1) only to the owner of homestead longer qualifies for the reduction in assessed value
property where the construction or reconstruction for living quarters of parents or grandparents, and the
is consistent with local land development previously excluded just value of such improvements
regulations. as of the first January 1 after the improvements were
(3) A reduction in assessment which is substantially completed shall be added back to the
granted under this section applies only to assessed value of the property.
construction or reconstruction that occurred after (7) If the property appraiser determines that for
the effective date of this section to an existing any year within the previous 10 years a property
homestead and applies only during taxable years owner who was not entitled to a reduction in assessed
during which at least one such parent or value under this section was granted such reduction,
grandparent maintains his or her primary place of the property appraiser shall serve on the owner a
residence in such living quarters within the notice of intent to record in the public records of the
homestead property of the owner. county a notice of tax lien against any property
(4) Such a reduction in assessment may be owned by that person in the county, and that property
granted only upon an application filed annually must be identified in the notice of tax lien. Any
with the county property appraiser. The property that is owned by that person and is situated
application must be made before March 1 of the in this state is subject to the taxes exempted by the
year for which the reduction is to be granted. If improper reduction, plus a penalty of 50 percent of
the property appraiser is satisfied that the property the unpaid taxes for each year and interest at a rate of
is entitled to a reduction in assessment under this 15 percent per annum. However, if a reduction is
section, the property appraiser shall approve the improperly granted due to a clerical mistake or
application, and the value of such residential omission by the property appraiser, the person who
improvements shall be excluded from the value of improperly received the reduction may not be
the property for purposes of ad valorem taxation. assessed a penalty or interest. Before such lien may
The value excluded may not exceed the lesser of be filed, the owner must be given 30 days within
the following: which to pay the taxes, penalties, and interest. Such
(a) The increase in assessed value resulting lien is subject to s. 196.161(3).
History.s. 1, ch. 2002-226; s. 24, ch. 2010-5; s. 7, ch.
from construction or reconstruction of the property;
2013-72.
or
(b) Twenty percent of the total assessed value
of the property as improved.
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necessary to ensure that all real property within the
FLORIDA STATUTES
state is properly listed on the roll. All photographs
and maps furnished to counties with a population of
CHAPTER 195
25,000 or fewer shall be paid for by the department
as provided by law. For counties with a population
PROPERTY ASSESSMENT
greater than 25,000, the department shall furnish
ADMINISTRATION AND
FINANCE
department may incur reasonable expenses for
(EXCERPT)
procuring aerial photographs and nonproperty
ownership maps and may charge a fee to the
195.022 Forms to be prescribed by
respective property appraiser equal to the cost
Department of Revenue.
incurred. The department shall deposit such fees
into the Certification Program Trust Fund created
195.027 Rules and regulations.
pursuant to s. 195.002. There shall be a separate
195.032 Establishment of standards of
account in the trust fund for the aid and assistance
value.
activity of providing aerial photographs and
nonproperty ownership maps to property
195.062 Manual of instructions.
appraisers. The department shall use money in the
195.096 Review of assessment rolls.
fund to pay such expenses. All forms and maps and
instructions relating to their use must be
195.022 Forms to be prescribed by
substantially uniform throughout the state. An
Department of Revenue.The Department of
officer may employ supplemental forms and maps,
Revenue shall prescribe all forms to be used by
at the expense of his or her office, which he or she
property appraisers, tax collectors, clerks of the
deems expedient for the purpose of administering
circuit court, and value adjustment boards in
and collecting ad valorem taxes. The forms required
administering and collecting ad valorem taxes. The
in ss. 193.461(3)(a) and 196.011(1) for renewal
department shall prescribe a form for each purpose.
purposes must require sufficient information for the
The county officer shall reproduce forms for
property appraiser to evaluate the changes in use
distribution at the expense of his or her office. A
since the prior year. If the property appraiser
county officer may use a form other than the form
determines, in the case of a taxpayer, that he or she
prescribed by the department upon obtaining
has insufficient current information upon which to
written permission from the executive director of
approve the exemption, or if the information on the
the department; however, a county officer may not
renewal form is inadequate for him or her to
use a form if the substantive content of the form
evaluate the taxable status of the property, he or she
varies from the form prescribed by the department
may require the resubmission of an original
for the same or a similar purpose. If the executive
application.
director finds good cause to grant such permission
History.s. 37, ch. 70-243; s. 4, ch. 73-172; s. 7, ch. 74-234;
he or she may do so. The county officer may
s. 10, ch. 76-133; s. 2, ch. 78-185; s. 1, ch. 78-193; s. 153, ch.
continue to use the approved form until the law that
91-112; s. 8, ch. 93-132; ss. 70, 71, ch. 2003-399; s. 1, ch.
2004-22; s. 2, ch. 2008-138; s. 1, ch. 2009-67.
specifies the form is amended or repealed or until
the officer receives written disapproval from the
195.027 Rules and regulations.
executive director. Otherwise, all such officers and
(1) The Department of Revenue shall
their employees shall use the forms, and follow the
prescribe reasonable rules and regulations for the
instructions applicable to the forms, which are
assessing and collecting of taxes, and such rules and
prescribed by the department. Upon request of any
regulations shall be followed by the property
property appraiser or, in any event, at least once
appraisers, tax collectors, clerks of the circuit court,
every 3 years, the department shall prescribe and
and value adjustment boards. It is hereby declared
furnish such aerial photographs and nonproperty
to be the legislative intent that the department shall
ownership maps to the property appraisers as
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formulate such rules and regulations that property 2. The location of such property.
will be assessed, taxes will be collected, and the 3. The original cost of such property and, in
administration will be uniform, just, and otherwise the case of a class of similar items, the average cost.
in compliance with the requirements of the general 4. The age of such property and, in the case of
law and the constitution. a class of similar items, the average age.
(2) It is the legislative intent that all counties 5. The condition, including functional and
operate on computer programs that are substantially economic depreciation or obsolescence.
similar and produce data which are directly 6.
comparable. The rules and regulations shall value.
prescribe uniform standards and procedures for (b) For purposes of this subsection, a class of
computer programs and operations for all programs property shall include only those items which are
substantially similar in function and use. Nothing in
legislative intent that the department shall require a this chapter shall authorize the department to
high degree of uniformity so that data will be prescribe a return requiring information other than
comparable among counties and that a single audit that contained in this subsection; nor shall the
procedure will be practical for all property department issue or promulgate any rule or
regulation directing the assessment of property by
(3) The rules and regulations shall provide the consideration of factors other than those
procedures whereby the property appraiser, the enumerated in s. 193.011.
Department of Revenue, and the Auditor General (5) The rules and regulations shall require that
shall be able to obtain access, where necessary, to the property appraiser deliver copies of all
financial records relating to nonhomestead property pleadings in court proceedings in which his or her
which records are required to make a determination office is involved to the Department of Revenue.
of the proper assessment as to the particular (6) The fees and costs of the sale or purchase
and terms of financing shall be presumed to be
shall be provided only in those instances in which it usual unless the buyer or seller or agent thereof files
is determined that such records are necessary to a form which discloses the unusual fees, costs, and
determine either the classification or the value of terms of financing. Such form shall be filed with the
the taxable nonhomestead property. Access shall be clerk of the circuit court at the time of recording.
provided only to those records which pertain to the The rules and regulations shall prescribe an
property physically located in the taxing county as information form to be used for this purpose. Either
of January 1 of each year and to the income from the buyer or the seller or the agent of either shall
such property generated in the taxing county for the complete the information form and certify that the
year in which a proper assessment is made. All form is accurate to the best of his or her knowledge
records produced by the taxpayer under this and belief. The information form shall be
subsection shall be deemed to be confidential in the confidential in the hands of all persons after
hands of the property appraiser, the department, the delivery to the clerk, except that the Department of
tax collector, and the Auditor General and shall not Revenue and the Auditor General shall have access
be divulged to any person, firm, or corporation, to it in the execution of their official duties, and
except upon court order or order of an such form is exempt from the provisions of s.
administrative body having quasi-judicial powers 119.07(1). The information form may be used in
in ad valorem tax matters, and such records are any judicial proceeding, upon a motion to produce
exempt from the provisions of s. 119.07(1). duly made by any party to such proceedings.
(4)(a) The rules and regulations prescribed by Failure of the clerk to obtain an information form
the department shall require a return of tangible with the recording shall not impair the validity of
personal property which shall include: the recording or the conveyance. The form shall
1. A general identification and description of provide for a notation by the clerk indicating the
the property or, when more than one item book and page number of the conveyance in the
constitutes a class of similar items, a description of official record books of the county. The clerk shall
the class. promptly deliver all information forms received to
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the property appraiser for his or her custody and be updated annually to incorporate new market
use.data, which may be in tabular form, technical
History.s. 39, ch. 70-243; s. 2, ch. 73-172; ss. 8, 22, 23, ch.
changes, changes indicated by established
74-234; s. 11, ch. 76-133; s. 16, ch. 76-234; s. 14, ch. 79-334;
decisions of the Supreme Court, and, if a summary
s. 10, ch. 80-77; s. 23, ch. 80-274; s. 6, ch. 81-308; s. 22, ch.
of justification is set forth in the notice required
88-119; s. 64, ch. 89-356; s. 39, ch. 90-360; s. 154, ch. 91-
under s. 120.54, other changes relevant to
112; s. 985, ch. 95-147; s. 5, ch. 96-397; s. 51, ch. 96-406.
appropriate assessment practices or standard
Note.Former s. 195.042.
measurement of value. Such new data may be
195.032 Establishment of standards of
incorporated into the guidelines on the approval of
value.In furtherance of the requirement set out in
the executive director if after notice in substantial
s. 195.002, the Department of Revenue shall
conformity with s. 120.54 there is no objection filed
establish and promulgate standard measures of
with the department within 45 days, and the
value not inconsistent with those standards
procedures set forth in s. 120.54 do not apply.
provided by law, to be used by property appraisers
(2) The department may also include in such
in all counties, including taxing districts, to aid and
manual any other information which it deems
assist them in arriving at assessments of all
pertinent or helpful in the administration of taxes.
property. The standard measures of value shall
Such manual shall instruct that the mere recordation
provide guidelines for the valuation of property and
of a plat on previously unplatted acreage shall not
methods for property appraisers to employ in
be construed as evidence of sufficient change in the
arriving at the just valuation of particular types of
character of the land to require reassessment until
property consistent with ss. 193.011 and 193.461.
such time as development is begun on the platted
The standard measures of value shall assist the
acreage. Such manual shall be made available for
property appraiser in the valuation of property and
distribution to the public at a nominal cost, to
be deemed prima facie correct, but shall not be
include cost of printing and circulation.
deemed to establish the just value of any property. History.s. 41, ch. 70-243; s. 1, ch. 71-367; s. 2, ch. 73-172;
s. 9, ch. 74-234; s. 1, ch. 75-12; s. 10, ch. 76-234; s. 1, ch. 77-
However, the presumption of correctness accorded
174; s. 5, ch. 2002-18; s. 3, ch. 2004-349.
an assessment made by a property appraiser shall
not be impugned merely because the standard
195.096 Review of assessment rolls.
measures of value do not establish the just value of
(1) The assessment rolls of each county shall
any property.
be subject to review by the Department of Revenue.
History.s. 38, ch. 70-243; s. 12, ch. 76-133; s. 9, ch. 76-
(2) The department shall conduct, no less
234; s. 62, ch. 82-226.
frequently than once every 2 years, an in-depth
review of the assessment rolls of each county. The
195.062 Manual of instructions.
department need not individually study every use-
(1) The department shall prepare and
class of property set forth in s. 195.073, but shall at
maintain a current manual of instructions for
a minimum study the level of assessment in relation
property appraisers and other officials connected
to just value of each classification specified in
with the administration of property taxes. This
subsection (3). Such in-depth review may include
manual shall contain all:
proceedings of the value adjustment board and the
(a) Rules and regulations.
audit or review of procedures used by the counties
(b) Standard measures of value.
to appraise property.
(c) Forms and instructions relating to the use
(a) The department shall, at least 30 days prior
of forms and maps.
to the beginning of an in-depth review in any
county, notify the property appraiser in the county
Consistent with s. 195.032, the standard measures
of the pending review. At the request of the
of value shall be adopted in general conformity with
property appraiser, the department shall consult
the procedures set forth in s. 120.54, but shall not
with the property appraiser regarding the
have the force or effect of such rules and shall be
classifications and strata to be studied, in order that
used only to assist tax officers in the assessment of
property as provided by s. 195.002. Guidelines may
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the review will be useful to the property appraiser department in the conduct of the studies shall be
in evaluating his or her procedures. confidential and exempt from the provisions of s.
(b) Every property appraiser whose upcoming 119.07(1) until a presentation of the findings of the
roll is subject to an in-depth review shall, if study is made to the property appraiser. After the
requested by the department on or before January 1, presentation of the findings, the department shall
deliver upon completion of the assessment roll a list provide any and all data requested by a property
of the parcel numbers of all parcels that did not appraiser developed or obtained in the conduct of
appear on the assessment roll of the previous year, the studies, including tapes. Direct reimbursable
indicating the parcel number of the parent parcel costs of providing the data shall be borne by the
party who requested it. Copies of existing data or
records, whether maintained or required pursuant to
(c) In conducting assessment ratio studies, the law or rule, or data or records otherwise maintained,
department must use all practicable steps, including shall be submitted within 30 days from the date
stratified statistical and analytical reviews and sale-requested, in the case of written or printed
qualification studies, to maximize the information, and within 14 days from the date
representativeness or statistical reliability of requested, in the case of computerized information.
samples of properties in tests of each classification, (f) Within 120 days after receipt of a county
stratum, or roll made the subject of a ratio study assessment roll by the executive director of the
published by it. The department shall document and department pursuant to s. 193.1142(1), or within 10
retain records of the measures of representativeness days after approval of the assessment roll,
of the properties studied in compliance with this whichever is later, the department shall complete
section. Such documentation must include a record the review for that county and publish the
of findings used as the basis for the approval or
disapproval of the tax roll in each county pursuant statement of the confidence interval for the median
to s. 193.1142. In addition, to the greatest extent and such other measures as may be appropriate for
practicable, the department shall study assessment each classification or subclassification studied and
roll strata by subclassifications such as value for the roll as a whole, and related statistical and
groups and market areas for each classification or analytical details. The measures in the findings
stratum to be studied, to maximize the must be based on:
representativeness of ratio study samples. For 1. A 95-percent level of confidence; or
purposes of this section, the department shall rely 2. Ratio study standards that are generally
primarily on an assessment-to-sales-ratio study in accepted by professional appraisal organizations in
conducting assessment ratio studies in those developing a statistically valid sampling plan if a
classifications of property specified in subsection 95-percent level of confidence is not attainable.
(3) for which there are adequate market sales. The (g) Notwithstanding any other provision of this
department shall compute the median and the chapter, in one or more assessment years following
value-weighted mean for each classification or a natural disaster in counties for which a state of
subclassification studied and for the roll as a whole. emergency was declared by executive order or
(d) In the conduct of these reviews, the proclamation of the Governor pursuant to chapter
department shall adhere to all standards to which 252, if the department determines that the natural
the property appraisers are required to adhere. disaster creates difficulties in its statistical and
(e) The department and each property analytical reviews of the assessment rolls in
appraiser shall cooperate in the conduct of these affected counties, the department shall take all
reviews, and each shall make available to the other practicable steps to maximize the
all matters and records bearing on the preparation representativeness and reliability of its statistical
and computation of the reviews. The property and analytical reviews and may use the best
appraisers shall provide any and all data requested information available to estimate the levels of
by the department in the conduct of the studies, assessment. This paragraph first applies to the 2019
including electronic data processing tapes. Any and assessment roll and operates retroactively to
all data and samples developed or obtained by the January 1, 2019.
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(3)(a) Upon completion of review pursuant to separately allocate changes in total assessed value
paragraph (2)(f), the department shall publish the to:
results of reviews conducted under this section. The 1. New construction, additions, and deletions.
results must include all statistical and analytical 2. Changes in the value of the dollar.
measures computed under this section for the real 3. Changes in the market value of property
property assessment roll as a whole, the personal other than those attributable to changes in the value
property assessment roll as a whole, and of the dollar.
independently for the following real property 4. Changes in the level of assessment.
classes if the classes constituted 5 percent or more In lieu of the statistical and analytical measures
of the total assessed value of real property in a published pursuant to paragraph (a), the department
county on the previous tax roll: shall publish details concerning the computation of
1. Residential property that consists of one estimated assessment levels and the allocation of
primary living unit, including, but not limited to, changes in assessed value for those counties not
single-family residences, condominiums, subject to an in-depth review.
cooperatives, and mobile homes. (c) Upon publication of data and findings as
2. Residential property that consists of two or required by this subsection, the department shall
more primary living units. notify the committees of the Senate and of the
3. Agricultural, high-water recharge, historic House of Representatives having oversight
property used for commercial or certain nonprofit responsibility for taxation, the appropriate property
purposes, and other use-valued property. appraiser, and the county commission chair or
4. Vacant lots. corresponding official under a consolidated charter.
5. Nonagricultural acreage and other Copies of the data and findings shall be provided
undeveloped parcels. upon request.
6. Improved commercial and industrial (4) It is declared to be the legislative intent
property. that approval of the rolls by the department
7. Taxable institutional or governmental, pursuant to s. 193.1142 and certification by the
utility, locally assessed railroad, oil, gas and value adjustment board pursuant to s. 193.122(1)
mineral land, subsurface rights, and other real shall not be deemed to impugn the use of
property. postcertification reviews to require adjustments in
the preparation of succeeding assessment rolls to
ensure that such succeeding assessment rolls do
If one of the above classes constituted less than 5
meet the constitutional mandates of just value.
percent of the total assessed value of all real
(5) It is the legislative intent that the
property in a county on the previous assessment
department utilize to the fullest extent practicable
roll, the department may combine it with one or
objective measures of market value in the conduct
more other classes of real property for purposes of
of reviews pursuant to this section.
assessment ratio studies or use the weighted
(6) Reviews conducted under this section
average of the other classes for purposes of
must include an evaluation of whether
calculating the level of assessment for all real
nonhomestead exempt values determined by the
property in a county. The department shall also
appraiser under applicable provisions of chapter
publish such results for any subclassifications of the
196 are correct and whether agricultural and high-
classes or assessment rolls it may have chosen to
water recharge classifications and classifications of
study.
historic property used for commercial and certain
(b) If necessary for compliance with s.
nonprofit purposes were granted in accordance with
1011.62, and for those counties not being studied in
law.
the current year, the department shall project value-
(7) When a roll is prepared as an interim roll
weighted mean levels of assessment for each
pursuant to s. 193.1145, the department shall
county. The department shall make its projection
compute assessment levels for both the interim roll
based upon the best information available, using
and the final approved roll.
professionally accepted methodology, and shall
(8) Chapter 120 shall not apply to this section.
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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.
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FLORIDA STATUTES exemption although not a permanent
resident.
CHAPTER 196196.171 Homestead exemptions; city officials.
EXEMPTION 196.173 Exemption for deployed
servicemembers.
196.001 Property subject to taxation. 196.181 Exemption of household goods and
196.002 Legislative intent. personal effects.
196.011 Annual application required for 196.182 Exemption of renewable energy source
exemption. devices.
196.012 Definitions. 196.183 Exemption for tangible personal
196.015 Permanent residency; factual property.
determination by property appraiser. 196.185 Exemption of inventory.
196.021 Tax returns to show all exemptions and 196.192 Exemptions from ad valorem taxation.
claims.196.193 Exemption applications; review by
196.031 Exemption of homesteads. property appraiser.
196.041 Extent of homestead exemptions. 196.194 Value adjustment board; notice;
196.061 Rental of homestead to constitute hearings; appearance before the board.
abandonment. 196.195 Determining profit or nonprofit status
196.071 Homestead exemptions; claims by of applicant.
members of armed forces. 196.196 Determining whether property is
196.075 Additional homestead exemption for entitled to charitable, religious,
persons 65 and older. scientific, or literary exemption.
196.081 Exemption for certain permanently and 196.1961 Exemption for historic property used
totally disabled veterans and for for certain commercial or nonprofit
surviving spouses of veterans; purposes.
exemption for surviving spouses of 196.197 Additional provisions for exempting
first responders who die in the line of property used by hospitals, nursing
duty. homes, and homes for special services.
196.082 Discounts for disabled veterans. 196.1975 Exemption for property used by
196.091 Exemption for disabled veterans nonprofit homes for the aged.
confined to wheelchairs. 196.1976 Provisions of ss. 196.197(1) or (2) and
196.095 Exemption for a licensed child care 196.1975; severability.
facility operating in an enterprise zone. 196.1977 Exemption for property used by
196.101 Exemption for totally and permanently proprietary continuing care facilities.
disabled persons. 196.1978 Affordable housing property
196.102 Exemption for certain totally and exemption.
permanently disabled first responders; 196.198 Educational property exemption.
surviving spouse carryover. 196.1983 Charter school exemption from ad
196.111 Property appraisers may notify persons valorem taxes.
entitled to homestead exemption; 196.1985 Labor organization property
publication of notice; costs. exemption.
196.121 Homestead exemptions; forms. 196.1986 Community centers exemption.
196.131 Homestead exemptions; claims. 196.1987 Biblical history display property
196.141 Homestead exemptions; duty of exemption.
property appraiser. 196.199 Government property exemption.
196.151 Homestead exemptions; approval, 196.1993 Certain agreements with local
refusal, hearings. governments for use of public
196.161 Homestead exemptions; lien imposed property; exemption.
on property of person claiming 196.1995 Economic development ad valorem tax
exemption.
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196.1996 Economic development ad valorem tax 196.002 Legislative intent.For the
exemption; effect of ch. 94-136. purposes of assessment roll recordkeeping and
196.1997 Ad valorem tax exemptions for historic reporting, the exemptions authorized by each
properties. provision of this chapter shall be reported
196.1998 Additional ad valorem tax exemptions separately for each category of exemption in each
for historic properties open to the such provision, both as to total value exempted and
public.as to the number of exemptions granted.
History.s. 8, ch. 79-332; s. 3, ch. 2007-339.
196.1999 Space laboratories and carriers;
exemption.
196.011 Annual application required for
196.2001 Not-for-profit sewer and water
exemption.
company property exemption.
(1)(a) Every person or organization who, on
196.2002 Exemption for s. 501(c)(12) not-for-
January 1, has the legal title to real or personal
profit water and wastewater systems.
property, except inventory, which is entitled by law
196.202 Property of widows, widowers, blind
to exemption from taxation as a result of its
persons, and persons totally and
ownership and use shall, on or before March 1 of
permanently disabled.
each year, file an application for exemption with the
196.24 Exemption for disabled ex-
county property appraiser, listing and describing
servicemember or surviving spouse;
the property for which exemption is claimed and
evidence of disability.
certifying its ownership and use. The Department
196.26 Exemption for real property dedicated
of Revenue shall prescribe the forms upon which
in perpetuity for conservation
the application is made. Failure to make
purposes.
application, when required, on or before March 1 of
196.28 Cancellation of delinquent taxes upon
any year shall constitute a waiver of the exemption
lands used for road purposes, etc.
privilege for that year, except as provided in
196.29 Cancellation of certain taxes on real
subsection (7) or subsection (8).
property acquired by a county, school
(b) The form to apply for an exemption under
board, charter school governing board,
s. 196.031, s. 196.081, s. 196.091, s. 196.101, s.
or community college district board of
196.102, s. 196.173, or s. 196.202 must include a
trustees.
space for the applicant to list the social security
196.295 Property transferred to exempt
governmental unit; tax payment into
spouse, if any. If an applicant files a timely and
escrow; taxes due from prior years.
otherwise complete application, and omits the
196.31 Taxes against state properties; notice.
required social security numbers, the application is
196.32 Executive Office of the Governor;
incomplete. In that event, the property appraiser
consent required to certain
shall contact the applicant, who may refile a
assessments.
complete application by April 1. Failure to file a
complete application by that date constitutes a
196.001 Property subject to taxation.
waiver of the exemption privilege for that year,
Unless expressly exempted from taxation, the
except as provided in subsection (7) or subsection
following property shall be subject to taxation in the
(8).
manner provided by law:
(2) However, application for exemption will
(1) All real and personal property in this state
not be required on public roads rights-of-way and
and all personal property belonging to persons
borrow pits owned, leased, or held for exclusive
residing in this state; and
governmental use and benefit or on property owned
(2) All leasehold interests in property of the
and used exclusively by a municipality for
United States, of the state, or any political
municipal or public purposes in order for such
subdivision, municipality, agency, authority, or
property to be released from all ad valorem
other public body corporate of the state.
taxation.
History.s. 16, ch. 71-133.
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(3) It shall not be necessary to make annual complies with the restrictions and requirements of
application for exemption on houses of public the conservation easement.
worship, the lots on which they are located, (7) The value adjustment board shall grant
personal property located therein or thereon, any exemption for an otherwise eligible applicant if
parsonages, burial grounds and tombs owned by the applicant can clearly document that failure to
houses of public worship, individually owned apply by March 1 was the result of postal error.
burial rights not held for speculation, or other such (8) Any applicant who is qualified to receive
property not rented or hired out for other than any exemption under subsection (1) and who fails
religious or educational purposes at any time; to file an application by March 1, must file an
household goods and personal effects of permanent application for the exemption with the property
residents of this state; and property of the state or appraiser on or before the 25th day following the
any county, any municipality, any school district, or mailing by the property appraiser of the notices
community college district thereof. required under s. 194.011(1). Upon receipt of
(4) When any property has been determined sufficient evidence, as determined by the property
to be fully exempt from taxation because of its appraiser, demonstrating the applicant was unable
exclusive use for religious, literary, scientific, or to apply for the exemption in a timely manner or
charitable purposes and the application for its otherwise demonstrating extenuating
exemption has met the criteria of s. 196.195, the circumstances judged by the property appraiser to
property appraiser may accept, in lieu of the annual warrant granting the exemption, the property
application for exemption, a statement certified appraiser may grant the exemption. If the applicant
under oath that there has been no change in the fails to produce sufficient evidence demonstrating
ownership and use of the property. the applicant was unable to apply for the exemption
(5) The owner of property that received an in a timely manner or otherwise demonstrating
exemption in the prior year, or a property owner extenuating circumstances as judged by the
who filed an original application that was denied in property appraiser, the applicant may file, pursuant
the prior year solely for not being timely filed, may to s. 194.011(3), a petition with the value
reapply on a short form as provided by the adjustment board requesting that the exemption be
department. The short form shall require the granted. Such petition must be filed during the
applicant to affirm that the use of the property and taxable year on or before the 25th day following the
his or her status as a permanent resident have not mailing of the notice by the property appraiser as
changed since the initial application. provided in s. 194.011(1). Notwithstanding the
(6)(a) Once an original application for tax provisions of s. 194.013, such person must pay a
exemption has been granted, in each succeeding nonrefundable fee of $15 upon filing the petition.
year on or before February 1, the property appraiser Upon reviewing the petition, if the person is
shall mail a renewal application to the applicant, qualified to receive the exemption and
and the property appraiser shall accept from each demonstrates particular extenuating circumstances
such applicant a renewal application on a form judged by the value adjustment board to warrant
prescribed by the Department of Revenue. Such granting the exemption, the value adjustment board
renewal application shall be accepted as evidence may grant the exemption for the current year.
of exemption by the property appraiser unless he or (9)(a) A county may, at the request of the
she denies the application. Upon denial, the property appraiser and by a majority vote of its
property appraiser shall serve, on or before July 1 governing body, waive the requirement that an
of each year, a notice setting forth the grounds for annual application or statement be made for
denial on the applicant by first-class mail. Any exemption of property within the county after an
applicant objecting to such denial may file a initial application is made and the exemption
petition as provided for in s. 194.011(3). granted. The waiver under this subsection of the
(b) Once an original application for tax annual application or statement requirement applies
exemption has been granted under s. 196.26, the to all exemptions under this chapter except the
property owner is not required to file a renewal exemption under s. 196.1995. Notwithstanding
application until the use of the property no longer such waiver, refiling of an application or statement
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shall be required when any property granted an for any year within the preceding 10 years the
exemption is sold or otherwise disposed of, when owner was not entitled to receive the exemption, the
the ownership changes in any manner, when the owner of the property is subject to taxes exempted
applicant for homestead exemption ceases to use as a result of the failure plus 18 percent interest per
the property as his or her homestead, or when the annum and a penalty of 100 percent of the taxes
status of the owner changes so as to change the exempted. The provisions for tax liens in paragraph
exempt status of the property. In its deliberations on (a) apply to property granted an exemption under s.
whether to waive the annual application or 196.26.
statement requirement, the governing body shall (c) A county may, at the request of the
consider the possibility of fraudulent exemption property appraiser and by a majority vote of its
claims which may occur due to the waiver of the governing body, waive the requirement that an
annual application requirement. The owner of any
property granted an exemption who is not required disability discount granted pursuant to s. 6(e), Art.
to file an annual application or statement shall VII of the State Constitution after an initial
notify the property appraiser promptly whenever application is made and the discount granted. The
the use of the property or the status or condition of disabled veteran receiving a discount for which
the owner changes so as to change the exempt status annual application has been waived shall notify the
of the property. If any property owner fails to so property appraiser promptly whenever the use of
notify the property appraiser and the property the property or the percentage of disability to which
appraiser determines that for any year within the the veteran is entitled changes. If a disabled veteran
prior 10 years the owner was not entitled to receive fails to notify the property appraiser and the
such exemption, the owner of the property is property appraiser determines that for any year
subject to the taxes exempted as a result of such within the prior 10 years the veteran was not
failure plus 15 percent interest per annum and a entitled to receive all or a portion of such discount,
penalty of 50 percent of the taxes exempted. Except the penalties and processes in paragraph (a) relating
for homestead exemptions controlled by s. 196.161, to the failure to notify the property appraiser of
the property appraiser making such determination ineligibility for an exemption shall apply.
shall record in the public records of the county a (d) For any exemption under s. 196.101(2),
notice of tax lien against any property owned by the statement concerning gross income must be
that person or entity in the county, and such filed with the property appraiser not later than
property must be identified in the notice of tax lien. March 1 of every year.
Such property is subject to the payment of all taxes (e) If an exemption for which the annual
and penalties. Such lien when filed shall attach to application is waived pursuant to this subsection
any property, identified in the notice of tax lien, will be denied by the property appraiser in the
owned by the person who illegally or improperly absence of the refiling of the application,
received the exemption. If such person no longer notification of an intent to deny the exemption shall
owns property in that county but owns property in be mailed to the owner of the property prior to
some other county or counties in the state, the February 1. If the property appraiser fails to timely
property appraiser shall record a notice of tax lien mail such notice, the application deadline for such
in such other county or counties, identifying the property owner pursuant to subsection (1) shall be
property owned by such person or entity in such extended to 28 days after the date on which the
county or counties, and it shall become a lien property appraiser mails such notice.
against such property in such county or counties. (10) At the option of the property appraiser
(b) The owner of any property granted an and notwithstanding any other provision of this
exemption under s. 196.26 shall notify the property section, initial or original applications for
appraiser promptly whenever the use of the homestead exemption for the succeeding year may
property no longer complies with the restrictions be accepted and granted after March 1.
and requirements of the conservation easement. If Reapplication on a short form as authorized by
the property owner fails to so notify the property subsection (5) shall be required if the county has not
appraiser and the property appraiser determines that waived the requirement of an annual application.
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Once the initial or original application and 196.012 Definitions.For the purpose of
reapplication have been granted, the property may this chapter, the following terms are defined as
qualify for the exemption in each succeeding year follows, except where the context clearly indicates
pursuant to the provisions of subsection (6) or otherwise:
subsection (9). (1)
(11) For exemptions enumerated in paragraph
(1)(b), granted for the 2001 tax year and thereafter, or exclusive use of property owned by an exempt
social security numbers of the applicant and the entity for educational, literary, scientific, religious,
spouse, if any, are required and must be charitable, or governmental purposes, as defined in
submitted to the department. Applications filed this chapter.
pursuant to subsection (5) or subsection (6) may be (2)
required to include social security numbers of the property solely for exempt purposes. Such purposes
may include more than one class of exempt use.
shall include such information if filed for the 2001 (3)
tax year or thereafter. For counties where the annual of property for exempt purposes in excess of 50
application requirement has been waived, property percent but less than exclusive.
appraisers may require refiling of an application to (4)
obtain such information. power over real or personal property incident to the
(12) Notwithstanding subsection (1), if the ownership of the property.
owner of property otherwise entitled to a religious (5)
exemption from ad valorem taxation fails to timely state, parochial, church, or private school, college,
file an application for exemption, and because of a or university conducting regular classes and courses
misidentification of property ownership on the of study required for eligibility to certification by,
property tax roll the owner is not properly notified accreditation to, or membership in the State
of the tax obligation by the property appraiser and Department of Education of Florida, Southern
the tax collector, the owner of the property may file Association of Colleges and Schools, or the Florida
an application for exemption with the property Council of Independent Schools; a nonprofit private
appraiser. The property appraiser must consider the school the principal activity of which is conducting
application, and if he or she determines the owner regular classes and courses of study accepted for
of the property would have been entitled to the continuing postgraduate dental education credit by
exemption had the property owner timely applied, a board of the Division of Medical Quality
the property appraiser must grant the exemption. Assurance; educational direct-support
Any taxes assessed on such property shall be organizations created pursuant to ss. 1001.24,
canceled, and if paid, refunded. Any tax certificates 1004.28, and 1004.70; facilities located on the
outstanding on such property shall be canceled and property of eligible entities which will become
refund made pursuant to s. 197.432(11). owned by those entities on a date certain; and
History. s. 1, ch. 63-342; ss. 1, 2, ch. 69-55; ss. 21, 35,
institutions of higher education, as defined under
ch. 69-106; s. 4, ch. 71-133; s. 1, ch. 72-276; s. 2, ch. 72-290;
and participating in the Higher Educational
s. 2, ch. 72-367; s. 1, ch. 74-2; s. 14, ch. 74-234; s. 3, ch. 74-
Facilities Financing Act.
264; s. 7, ch. 76-234; s. 1, ch. 77-102; s. 34, ch. 79-164; s. 17,
(6) Governmental, municipal, or public
ch. 79-334; s. 2, ch. 80-274; s. 1, ch. 81-219; s. 7, ch. 81-308;
purpose or function shall be deemed to be served or
s. 13, ch. 82-226; s. 25, ch. 83-204; s. 8, ch. 85-202; s. 1, ch.
85-315; s. 1, ch. 88-65; s. 3, ch. 88-101; s. 59, ch. 89-356; s.
performed when the lessee under any leasehold
1, ch. 89-365; s. 3, ch. 90-343; s. 155, ch. 91-112; s. 4, ch. 92-
interest created in property of the United States, the
32; ss. 22, 45, ch. 94-353; s. 1471, ch. 95-147; s. 1, ch. 98-
state or any of its political subdivisions, or any
289; s. 6, ch. 2000-157; s. 1, ch. 2000-262; s. 4, ch. 2000-335;
municipality, agency, special district, authority, or
s. 2, ch. 2007-36; s. 2, ch. 2009-135; s. 5, ch. 2009-157; s. 25,
other public body corporate of the state is
ch. 2010-5; s. 3, ch. 2011-93; s. 56, ch. 2011-151; s. 3, ch.
2015-115; s. 1, ch. 2016-110; s. 1, ch. 2017-105.
demonstrated to perform a function or serve a
Note.Former s. 192.062.
governmental purpose which could properly be
performed or served by an appropriate
governmental unit or which is demonstrated to
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perform a function or serve a purpose which would Exploration Program or spaceport activities as
otherwise be a valid subject for the allocation of defined in s. 212.02(22). Real property and tangible
public funds. For purposes of the preceding personal property owned by the Federal
sentence, an activity undertaken by a lessee which Government or Space Florida and used for defense
is permitted under the terms of its lease of real and space exploration purposes or which is put to a
property designated as an aviation area on an airport use in support thereof shall be deemed to perform
layout plan which has been approved by the Federal an essential national governmental purpose and
Aviation Administration and which real property is
used for the administration, operation, business this chapter does not include personal property,
offices and activities related specifically thereto in buildings, or other real property improvements used
connection with the conduct of an aircraft full for the administration, operation, business offices
service fixed base operation which provides goods and activities related specifically thereto in
and services to the general aviation public in the connection with the conduct of an aircraft full
promotion of air commerce shall be deemed an service fixed based operation which provides goods
activity which serves a governmental, municipal, or and services to the general aviation public in the
public purpose or function. Any activity undertaken promotion of air commerce provided that the real
by a lessee which is permitted under the terms of its property is designated as an aviation area on an
lease of real property designated as a public airport airport layout plan approved by the Federal
as defined in s. 332.004(14) by municipalities, Aviation Administration. For purposes of
agencies, special districts, authorities, or other
public bodies corporate and public bodies politic of real property improvements which will revert to the
the state, a spaceport as defined in s. 331.303, or airport authority or other governmental unit upon
which is located in a deepwater port identified in s. expiration of the term of the lease shall be deemed
403.021(9)(b) and owned by one of the foregoing
governmental units, subject to a leasehold or other lessee. Providing two-way telecommunications
possessory interest of a nongovernmental lessee services to the public for hire by the use of a
that is deemed to perform an aviation, airport, telecommunications facility, as defined in s.
aerospace, maritime, or port purpose or operation 364.02(14), and for which a certificate is required
shall be deemed an activity that serves a under chapter 364 does not constitute an exempt use
governmental, municipal, or public purpose. The for purposes of s. 196.199, unless the
use by a lessee, licensee, or management company telecommunications services are provided by the
of real property or a portion thereof as a convention operator of a public-use airport, as defined in s.
center, visitor center, sports facility with permanent
seating, concert hall, arena, stadium, park, or beach telecommunications services for the airport or its
is deemed a use that serves a governmental, tenants, concessionaires, or licensees, or unless the
municipal, or public purpose or function when telecommunications services are provided by a
access to the property is open to the general public public hospital.
with or without a charge for admission. If property (7) a function or
deeded to a municipality by the United States is service which is of such a community service that
subject to a requirement that the Federal its discontinuance could legally result in the
Government, through a schedule established by the allocation of public funds for the continuance of the
Secretary of the Interior, determine that the function or service. It is not necessary that public
property is being maintained for public historic funds be allocated for such function or service but
preservation, park, or recreational purposes and if only that any such allocation would be legal.
those conditions are not met the property will revert (8)
back to the Federal Government, then such property possesses a valid license granted under chapter 395
shall be deemed to serve a municipal or public on January 1 of the year for which exemption from
ad valorem taxation is requested.
includes a direct use of property on federal lands in (9)
ce
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license under chapter 400 or part I of chapter 429 b. Is a target industry business as defined in s.
on January 1 of the year for which exemption from 288.106(2)(q);
ad valorem taxation is requested. 2. A business or organization establishing 25
(10)or more new jobs to employ 25 or more full-time
whatever source derived, including, but not limited employees in this state, the sales factor of which, as
to, the following items, whether actually owned by defined by s. 220.15(5), for the facility with respect
or received by, or not received by but available to, to which it requests an economic development ad
any person or couple: earned income, income from valorem tax exemption is less than 0.50 for each
investments, gains derived from dealings in year the exemption is claimed; or
property, interest, rents, royalties, dividends, 3. An office space in this state owned and
annuities, income from retirement plans, pensions, used by a business or organization newly domiciled
trusts, estates and inheritances, and direct and in this state; provided such office space houses 50
indirect gifts. Gross income specifically does not or more full-time employees of such business or
include payments made for the medical care of the organization; provided that such business or
individual, return of principal on the sale of a home, organization office first begins operation on a site
social security benefits, or public assistance clearly separate from any other commercial or
payments payable to the person or assigned to an industrial operation owned by the same business or
organization designated specifically for the support organization.
1
or benefit of that person. (b) Any business or organization located in
(11)an area that was designated as an enterprise zone
pursuant to chapter 290 as of December 30, 2015,
by two licensed physicians of this state who are or brownfield area that first begins operation on a
professionally unrelated, by the United States site clearly separate from any other commercial or
Department of Veterans Affairs or its predecessor, industrial operation owned by the same business or
or by the Social Security Administration, to be organization.
totally and permanently disabled. (c) A business or organization that is situated
(12)on property annexed into a municipality and that, at
legally married under the laws of any state or the 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)(15)
means:
provided in s. 6(a), Art. VII of the State (a)1. A business or organization establishing
Constitution, but less any portion thereof used for 10 or more new jobs to employ 10 or more full-time
commercial purposes, with the title of such property employees in this state, paying an average wage for
being recorded in the official records of the county such new jobs that is above the average wage in the
in which the property is located. Property rented for area, which principally engages in any of the
more than 6 months is presumed to be used for operations referred to in subparagraph (14)(a)1.; or
commercial purposes. 2. A business or organization establishing 25
(14)or more new jobs to employ 25 or more full-time
(a)1. A business or organization establishing employees in this state, the sales factor of which, as
10 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
area, which principally engages in any one or more year the exemption is claimed; provided that such
of the following operations: business increases operations on a site located
a. Manufactures, processes, compounds, within the same county, municipality, or both
fabricates, or produces for sale items of tangible colocated with a commercial or industrial operation
personal property at a fixed location and which owned by the same business or organization under
comprises an industrial or manufacturing plant; or common control with the same business or
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organization, resulting in a net increase in 196.015 Permanent residency; factual
employment of not less than 10 percent or an determination by property appraiser.Intention
increase in productive output or sales of not less to establish a permanent residence in this state is a
than 10 percent. factual determination to be made, in the first
1
(b) Any business or organization located in instance, by the property appraiser. Although any
an area that was designated as an enterprise zone one factor is not conclusive of the establishment or
pursuant to chapter 290 as of December 30, 2015, nonestablishment of permanent residence, the
or brownfield area that increases operations on a following are relevant factors that may be
site located within the same zone or area colocated considered by the property appraiser in making his
with a commercial or industrial operation owned by or her determination as to the intent of a person
the same business or organization under common claiming a homestead exemption to establish a
control with the same business or organization. permanent residence in this state:
(16)a person (1) A formal declaration of domicile by the
who has established a permanent residence as applicant recorded in the public records of the
defined in subsection (17). county in which the exemption is being sought.
(17)(2) Evidence of the location where the
where a person has his or her true, fixed, and registered for
permanent home and principal establishment to school.
which, whenever absent, he or she has the intention (3) The place of employment of the applicant.
of returning. A person may have only one (4) The previous permanent residency by the
permanent residence at a time; and, once a applicant in a state other than Florida or in another
permanent residence is established in a foreign state country and the date non-Florida residency was
or country, it is presumed to continue until the terminated.
person shows that a change has occurred. (5) Proof of voter registration in this state
(18)with the voter information card address of the
designated as an enterprise zone pursuant to s. applicant, or other official correspondence from the
290.0065. This subsection expires on the date supervisor of elections providing proof of voter
specified in s. 290.016 for the expiration of the registration, matching the address of the physical
Florida Enterprise Zone Act. location where the exemption is being sought.
(19)-(6) A valid Florida driver license issued under
who has served as a member of the United States s. 322.18 or a valid Florida identification card
Armed Forces on active duty or state active duty, a issued under s. 322.051 and evidence of
member of the Florida National Guard, or a relinquishment of driver licenses from any other
member of the United States Reserve Forces. states.
History. . 1, ch. 71-133; s. 1, ch. 72-367; s. 1, ch. 73-
(7) Issuance of a Florida license tag on any
340; s. 14, ch. 74-234; s. 13, ch. 76-234; s. 1, ch. 77-447; s. 6,
motor vehicle owned by the applicant.
ch. 80-163; s. 1, ch. 80-347; s. 2, ch. 81-219; s. 85, ch. 81-259;
(8) The address as listed on federal income
s. 9, ch. 82-119; s. 29, ch. 84-356; s. 1, ch. 88-102; s. 45, ch.
tax returns filed by the applicant.
91-45; s. 87, ch. 91-112; s. 1, ch. 91-121; s. 1, ch. 91-196; s.
(9)
3, ch. 92-167; s. 58, ch. 92-289; s. 9, ch. 93-132; s. 3, ch. 93-
233; s. 61, ch. 93-268; s. 67, ch. 94-136; ss. 59, 66, ch. 94-
statements and checking accounts are registered.
353; s. 1472, ch. 95-147; s. 4, ch. 95-404; s. 3, ch. 97-197; s.
(10) Proof of payment for utilities at the
25, ch. 97-255; s. 2, ch. 97-294; s. 109, ch. 99-251; s. 11, ch.
property for which permanent residency is being
99-256; s. 29, ch. 2001-79; s. 2, ch. 2002-183; s. 907, ch.
claimed.
2002-387; s. 20, ch. 2003-32; s. 1, ch. 2005-42; s. 20, ch.
History.s. 2, ch. 81-219; s. 990, ch. 95-147; s. 8, ch.
2005-132; s. 17, ch. 2005-287; s. 52, ch. 2006-60; s. 4, ch.
2006-312; s. 3, ch. 2009-135.
2006-291; s. 14, ch. 2007-5; s. 6, ch. 2008-227; s. 54, ch.
2011-36; s. 31, ch. 2011-64; s. 1, ch. 2011-182; s. 20, ch.
2012-5; s. 4, ch. 2013-77; s. 2, ch. 2016-220; s. 3, ch. 2017-196.021 Tax returns to show all exemptions
36.
and claims.In making tangible personal property
tax returns under this chapter it shall be the duty of
the taxpayer to completely disclose and claim any
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and all lawful or constitutional exemptions from applicant to provide additional ownership
taxation to which the taxpayer may be entitled or documents to establish title.
which he or she may desire to claim in respect to (b) Every person who qualifies to receive the
taxable tangible personal property. The failure to exemption provided in paragraph (a) is entitled to
disclose and include such exemptions, if any, in a an additional exemption of up to $25,000 on the
tangible personal property tax return made under assessed valuation greater than $50,000 for all
this chapter shall be deemed a waiver of the same levies other than school district levies.
on the part of the taxpayer and no such exemption (2) As used in subsection (1), the term
or claim thereof shall thereafter be allowed for that
tax year. whether for profit or not for profit, organized for the
History.s. 14, ch. 20723, 1941; ss. 1, 2, ch. 69-55; s.
purpose of owning, maintaining, and operating an
991, ch. 95-147.
apartment building or apartment buildings or a
Note.Former s. 200.15.
mobile home park to be occupied by its
-
196.031 Exemption of homesteads.
(1)(a) A person who, on January 1, has the
is entitled, solely by reason of his or her ownership
legal title or beneficial title in equity to real property
of stock or membership in a cooperative
in this state and who in good faith makes the
corporation, as evidenced in the official records of
property his or her permanent residence or the
the office of the clerk of the circuit court of the
permanent residence of another or others legally or
county in which the apartment building is located,
naturally dependent upon him or her, is entitled to
to occupy for dwelling purposes an apartment in a
an exemption from all taxation, except for
building owned by such corporation or to occupy
assessments for special benefits, up to the assessed
for dwelling purposes a mobile home which is on
valuation of $25,000 on the residence and
or a part of a cooperative unit. A corporation leasing
contiguous real property, as defined in s. 6, Art. VII
land for a term of 98 years or more for the purpose
of the State Constitution. Such title may be held by
of maintaining and operating a cooperative thereon
the entireties, jointly, or in common with others,
shall be deemed the owner for purposes of this
and the exemption may be apportioned among such
exemption.
of the owners as reside thereon, as their respective
(3) The exemption provided in this section
interests appear. If only one of the owners of an
does not apply with respect to the assessment roll
estate held by the entireties or held jointly with the
of a county unless and until the roll of that county
right of survivorship resides on the property, that
has been approved by the executive director
owner is allowed an exemption of up to the assessed
pursuant to s. 193.1142.
valuation of $25,000 on the residence and
(4) The exemption provided in this section
contiguous real property. However, an exemption
applies only to those parcels classified and assessed
of more than $25,000 is not allowed to any one
as owner-occupied residential property or only to
person or on any one dwelling house, except that an
the portion of property so classified and assessed.
exemption up to the assessed valuation of $25,000
(5) A person who is receiving or claiming the
may be allowed on each apartment or mobile home
benefit of an ad valorem tax exemption or a tax
occupied by a tenant-stockholder or member of a
credit in another state where permanent residency
cooperative corporation and on each condominium
is required as a basis for the granting of that ad
parcel occupied by its owner. Except for owners of
valorem tax exemption or tax credit is not entitled
an estate held by the entireties or held jointly with
to the homestead exemption provided by this
the right of survivorship, the amount of the
section. This subsection does not apply to a person
exemption may not exceed the proportionate
who has the legal or equitable title to real estate in
assessed valuation of all owners who reside on the
Florida and maintains thereon the permanent
property. Before such exemption may be granted,
residence of another legally or naturally dependent
the deed or instrument shall be recorded in the
upon the owner.
official records of the county in which the property
(6) When homestead property is damaged or
is located. The property appraiser may request the
destroyed by misfortune or calamity and the
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property is uninhabitable on January 1 after the residential parcel or in a condominium parcel as
damage or destruction occurs, the homestead defined in chapter 718, or persons holding leases of
exemption may be granted if the property is 50 years or more, existing prior to June 19, 1973,
otherwise qualified and if the property owner for the purpose of homestead exemptions from ad
notifies the property appraiser that he or she intends valorem taxes and no other purpose, shall be
to repair or rebuild the property and live in the deemed to have legal or beneficial and equitable
property as his or her primary residence after the title to said property. In addition, a tenant-
property is repaired or rebuilt and does not claim a stockholder or member of a cooperative apartment
homestead exemption on any other property or corporation who is entitled solely by reason of
otherwise violate this section. Failure by the ownership of stock or membership in the
property owner to commence the repair or corporation to occupy for dwelling purposes an
rebuilding of the homestead property within 3 years apartment in a building owned by the corporation,
afor the purpose of homestead exemption from ad
destruction constitutes abandonment of the valorem taxes and for no other purpose, is deemed
property as a homestead. After the 3-year period, to have beneficial title in equity to said apartment
the expiration, lapse, nonrenewal, or revocation of and a proportionate share of the land on which the
a building permit issued to the property owner for building is situated.
such repairs or rebuilding also constitutes (2) A person who otherwise qualifies by the
abandonment of the property as homestead. required residence for the homestead tax exemption
(7) Unless the homestead property is totally provided in s. 196.031 shall be entitled to such
exempt from ad valorem taxation, the exemptions
provided in paragraphs (1)(a) and (b) shall be such real property is based upon an instrument
applied before other homestead exemptions, which granting to him or her a beneficial interest for life,
shall then be applied in the order that results in the
lowest taxable value. title
History. ss. 1, 2, ch. 17060, 1935; CGL 1936 Supp.
Art. VII of the State Constitution; and such person
897(2); s. 1, ch. 67-339; ss. 1, 2, ch. 69-55; ss. 1, 3, ch. 71-
shall be entitled to the homestead tax exemption
309; s. 1, ch. 72-372; s. 1, ch. 72-373; s. 9, ch. 74-227; s. 1,
irrespective of whether such interest was created
ch. 74-264; s. 1, ch. 77-102; s. 3, ch. 79-332; s. 4, ch. 80-261;
prior or subsequent to the effective date of this act.
s. 10, ch. 80-274; s. 3, ch. 81-219; s. 9, ch. 81-308; s. 11, ch.
History.s. 2, ch. 17060, 1935; CGL 1936 Supp.
82-208; ss. 24, 80, ch. 82-226; s. 1, ch. 84-327; s. 1, ch. 85-
897(3); s. 1, ch. 65-281; s. 2, ch. 67-339; ss. 1, 2, ch. 69-55; s.
232; s. 5, ch. 92-32; s. 1, ch. 93-65; s. 10, ch. 93-132; ss. 33,
1, ch. 69-68; s. 1, ch. 73-201; s. 1, ch. 78-324; s. 35, ch. 79-
34, ch. 94-353; s. 1473, ch. 95-147; s. 2, ch. 2001-204; s. 908,
164; s. 4, ch. 81-219; s. 35, ch. 94-353; s. 1474, ch. 95-147.
ch. 2002-387; s. 2, ch. 2006-311; s. 6, ch. 2007-339; s. 8, ch.
Note.Former s. 192.13.
2008-173; s. 1, ch. 2010-176; s. 2, ch. 2012-57; s. 17, ch.
2012-193; s. 8, ch. 2013-72; s. 1, ch. 2017-35.
196.061 Rental of homestead to constitute
Note.Former s. 192.12.
abandonment.
(1) The rental of all or substantially all of a
196.041 Extent of homestead
dwelling previously claimed to be a homestead for
exemptions.
tax purposes shall constitute the abandonment of
(1) Vendees in possession of real estate under
such dwelling as a homestead, and the
bona fide contracts to purchase when such
abandonment continues until the dwelling is
instruments, under which they claim title, are
physically occupied by the owner. However, such
recorded in the office of the clerk of the circuit court
abandonment of the homestead after January 1 of
where said properties lie, and who reside thereon in
any year does not affect the homestead exemption
good faith and make the same their permanent
for tax purposes for that particular year unless the
residence; persons residing on real estate by virtue
property is rented for more than 30 days per
of dower or other estates therein limited in time by
calendar year for 2 consecutive years.
deed, will, jointure, or settlement; and lessees
(2) This section does not apply to a member
owning the leasehold interest in a bona fide lease
of the Armed Forces of the United States whose
having an original term of 98 years or more in a
service is the result of a mandatory obligation
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imposed by the federal Selective Service Act or (b) The amount of the assessed value of the
who volunteers for service as a member of the property for a person who has the legal or equitable
Armed Forces of the United States. Moreover, valid title to real estate with a just value less than
military orders transferring such member are $250,000, as determined in the first tax year that the
sufficient to maintain permanent residence for the owner applies and is eligible for the exemption, and
purpose of s. 196.015 for the member and his or her who has maintained thereon the permanent
spouse.residence of the owner for at least 25 years, who has
History.s. 1, ch. 59-270; s. 1, ch. 67-459; ss. 1, 2, ch.
attained age 65, and whose household income does
69-55; s. 5, ch. 95-404; s. 8, ch. 96-397; s. 3, ch. 2010-182; s.
not exceed the income limitation prescribed in
18, ch. 2012-193; s. 1, ch. 2013-64.
paragraph (a), as calculated in subsection (3).
Note.Former s. 192.141.
(3) The $20,000 income limitation shall
be adjusted annually, on January 1, by the
196.071 Homestead exemptions; claims by
percentage change in the average cost-of-living
members of armed forces.Every person who is
index in the period January 1 through December 31
entitled to homestead exemption in this state and
of the immediate prior year compared with the same
who is serving in any branch of the Armed Forces
period for the year prior to that. The index is the
of the United States, shall file a claim for such
average of the monthly consumer-price-index
exemption as required by law, either in person, or,
figures for the stated 12-month period, relative to
if by reason of such service he or she is unable to
the United States as a whole, issued by the United
file such claim in person he or she may file such
States Department of Labor.
claim through his or her next of kin or through any
(4) An ordinance granting an additional
other person he or she may duly authorize in writing
homestead exemption as authorized by this section
to file such claim.
must meet the following requirements:
History.s. 1, ch. 28199, 1953; ss. 1, 2, ch. 69-55; s.
992, ch. 95-147.
(a) It must be adopted under the procedures
Note.Former s. 192.161.
for adoption of a nonemergency ordinance
specified in chapter 125 by a board of county
196.075 Additional homestead exemption
commissioners or chapter 166 by a municipal
for persons 65 and older.
governing authority, except that the exemption
(1) As used in this section, the term:
authorized by paragraph (2)(b) must be authorized
(a)
by a super majority (a majority plus one) vote of the
persons living together in a room or group of rooms
members of the governing body of the county or
as a housing unit, but the term does not include
municipality granting such exemption.
persons boarding in or renting a portion of the
(b) It must specify that the exemption applies
dwelling.
only to taxes levied by the unit of government
(b)
granting the exemption. Unless otherwise specified
gross income, as defined in s. 62 of the United
by the county or municipality, this exemption will
States Internal Revenue Code, of all members of a
apply to all tax levies of the county or municipality
household.
granting the exemption, including dependent
(2) In accordance with s. 6(d), Art. VII of the
special districts and municipal service taxing units.
State Constitution, the board of county
(c) It must specify the amount of the
commissioners of any county or the governing
exemption, which may not exceed the applicable
authority of any municipality may adopt an
amount specified in subsection (2). If the county or
ordinance to allow either or both of the following
municipality specifies a different exemption
additional homestead exemptions:
amount for dependent special districts or municipal
(a) Up to $50,000 for a person who has the
service taxing units, the exemption amount must be
legal or equitable title to real estate and maintains
uniform in all dependent special districts or
thereon the permanent residence of the owner, who
municipal service taxing units within the county or
has attained age 65, and whose household income
municipality.
does not exceed $20,000.
(d) It must require that a taxpayer claiming
the exemption annually submit to the property
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appraiser, not later than March 1, a sworn statement (8) If title is held jointly with right of
of household income on a form prescribed by the survivorship, the person residing on the property
Department of Revenue. and otherwise qualifying may receive the entire
(5) The department must require by rule that amount of the additional homestead exemption.
the filing of the statement be supported by copies of (9) If the property appraiser determines that
any federal income tax returns for the prior year, for any year within the immediately previous 10
any wage and earnings statements (W-2 forms), any years a person who was not entitled to the
request for an extension of time to file returns, and additional homestead exemption under this section
any other documents it finds necessary, for each was granted such an exemption, the property
member of the household, to be submitted for appraiser shall serve upon the owner a notice of
inspection by the property appraiser. The intent to record in the public records of the county
a notice of tax lien against any property owned by
accuracy of the documents and grant permission to that person in the county, and that property must be
allow review of the documents if requested by the identified in the notice of tax lien. Any property that
property appraiser. Submission of supporting is owned by the taxpayer and is situated in this state
documentation is not required for the renewal of an is subject to the taxes exempted by the improper
exemption under this section unless the property homestead exemption, plus a penalty of 50 percent
appraiser requests such documentation. Once the of the unpaid taxes for each year and interest at a
documents have been inspected by the property rate of 15 percent per annum. However, if such an
appraiser, they shall be returned to the taxpayer or exemption is improperly granted as a result of a
otherwise destroyed. The property appraiser is clerical mistake or omission by the property
authorized to generate random audits of the appraiser, the person who improperly received the
exemption may not be assessed a penalty and
of the household income reported. If so selected for interest. Before any such lien may be filed, the
audit, a taxpayer shall execute Internal Revenue owner must be given 30 days within which to pay
Service Form 8821 or 4506, which authorizes the the taxes, penalties, and interest. Such a lien is
Internal Revenue Service to release tax information subject to the procedures and provisions set forth in
s. 196.161(3).
History.s. 1, ch. 99-341; s. 1, ch. 2002-52; s. 1, ch.
conducted in accordance with this section shall be
2007-4; s. 26, ch. 2010-5; s. 1, ch. 2012-57; s. 9, ch. 2013-72;
completed on or before June 1. The property
s. 27, ch. 2014-17; s. 1, ch. 2016-121; s. 33, ch. 2019-3.
appraiser may not grant or renew the exemption if
the required documentation requested is not
196.081 Exemption for certain
provided.
permanently and totally disabled veterans and
(6) The board of county commissioners or
for surviving spouses of veterans; exemption for
municipal governing authority must deliver a copy
surviving spouses of first responders who die in
of any ordinance adopted under this section to the
the line of duty.
property appraiser no later than December 1 of the
(1) 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
exemption expires.
has been issued certifying that the veteran is totally
(7) Those persons entitled to the homestead
and permanently disabled is exempt from taxation,
exemption in s. 196.031 may apply for and receive
if the veteran is a permanent resident of this state on
an additional homestead exemption as provided in
January 1 of the tax year for which exemption is
this section. Receipt of the additional homestead
being claimed or was a permanent resident of this
exemption provided for in this section shall be
state on January 1 of the year the veteran died.
subject to the provisions of ss. 196.131 and
196.161, if applicable.
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(2) The production by a veteran or the spouse her primary residence and he or she does not
or surviving spouse of a letter of total and remarry.
permanent disability from the United States (5) An applicant for the exemption under this
Government or United States Department of section may apply for the exemption before
Veterans Affairs or its predecessor before the receiving the necessary documentation from the
property appraiser of the county in which property United States Government or the United States
of the veteran lies is prima facie evidence of the fact Department of Veterans Affairs or its predecessor.
that the veteran or the surviving spouse is entitled Upon receipt of the documentation, the exemption
to the exemption. shall be granted as of the date of the original
(3) If the totally and permanently disabled application, and the excess taxes paid shall be
veteran predeceases his or her spouse and if, upon refunded. Any refund of excess taxes paid shall be
the death of the veteran, the spouse holds the legal limited to those paid during the 4-year period of
or beneficial title to the homestead and permanently limitation set forth in s. 197.182(1)(e).
resides thereon as specified in s. 196.031, the (6) Any real estate that is owned and used as
exemption from taxation carries over to the benefit a homestead by the surviving spouse of a first
uch time as he or she responder who died in the line of duty while
remarries or sells or otherwise disposes of the employed by the state or any political subdivision
property. If the spouse sells the property, an of the state, including authorities and special
exemption not to exceed the amount granted from districts, and for whom a letter from the state or
the most recent ad valorem tax roll may be appropriate political subdivision of the state, or
transferred to his or her new residence, as long as it other authority or special district, has been issued
is used as his or her primary residence and he or she which legally recognizes and certifies that the first
does not remarry. responder died in the line of duty while employed
(4) Any real estate that is owned and used as as a first responder is exempt from taxation if the
a homestead by the surviving spouse of a veteran first responder and his or her surviving spouse were
who died from service-connected causes while on permanent residents of this state on January 1 of the
active duty as a member of the United States Armed year in which the first responder died.
Forces and for whom a letter from the United States (a) The production of the letter by the
Government or United States Department of surviving spouse which attests to the first
Veterans Affairs or its predecessor has been issued
certifying that the veteran who died from service-evidence that the surviving spouse is entitled to the
connected causes while on active duty is exempt exemption.
from taxation if the veteran was a permanent (b) The tax exemption applies as long as the
resident of this state on January 1 of the year in surviving spouse holds the legal or beneficial title
which the veteran died. to the homestead, permanently resides thereon as
(a) The production of the letter by the specified in s. 196.031, and does not remarry. If the
surviving spouse sells the property, an exemption
death while on active duty is prima facie evidence not to exceed the amount granted under the most
that the surviving spouse is entitled to the recent ad valorem tax roll may be transferred to his
exemption. or her new residence if it is used as his or her
(b) The tax exemption carries over to the primary residence and he or she does not remarry.
(c) As used in this subsection only, and not
the spouse holds the legal or beneficial title to the applicable to the payment of benefits under s.
homestead, permanently resides thereon as 112.19 or s. 112.191, the term:
specified in s. 196.031, and does not remarry. If the 1.
surviving spouse sells the property, an exemption officer or correctional officer as defined in s.
not to exceed the amount granted under the most 943.10, a firefighter as defined in s. 633.102, or an
recent ad valorem tax roll may be transferred to his emergency medical technician or paramedic as
or her new residence as long as it is used as his or defined in s. 401.23 who is a full-time paid
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employee, part-time paid employee, or unpaid disability and evidence that reasonably identifies
volunteer. the disability as combat-related;
2.(b)
a. While engaging in law enforcement; discharge; and
b. While performing an activity relating to (c) Proof of age as of January 1 of the year to
fire suppression and prevention; which the discount will apply.
c. While responding to a hazardous material
emergency;
Any applicant who is qualified to receive a discount
d. While performing rescue activity;
under this section and who fails to file an
e. While providing emergency medical
application by March 1 may file an application for
services;
the discount and may file, pursuant to s. 194.011(3),
f. While performing disaster relief activity;
a petition with the value adjustment board
g. While otherwise engaging in emergency
requesting that the discount be granted. Such
response activity; or
application and petition shall be subject to the same
h. While engaging in a training exercise
procedures as for exemptions set forth in s.
related to any of the events or activities enumerated
196.011(8).
in this subparagraph if the training has been
(4) If the property appraiser denies the request
authorized by the employing entity.
for a discount, the appraiser must notify the
A heart attack or stroke that causes death or causes an
applicant in writing, stating the reasons for denial,
injury resulting in death must occur within 24 hours after
on or before July 1 of the year for which the
an event or activity enumerated in this subparagraph and
application was filed. The applicant may reapply
must be directly and proximately caused by the event or
for the discount in a subsequent year using the
activity in order to be considered as having occurred in
procedure in this section. All notifications must
the line of duty.
specify the right to appeal to the value adjustment
History.s. 1, ch. 57-778; s. 1, ch. 65-193; ss. 1, 2, ch.
69-55; s. 2, ch. 71-133; s. 1, ch. 76-163; s. 1, ch. 77-102; s. 1,
board and the procedures to follow in obtaining
ch. 83-71; s. 10, ch. 86-177; s. 1, ch. 92-167; s. 62, ch. 93-268;
such an appeal under s. 196.193(5).
s. 1, ch. 93-400; s. 1, ch. 97-157; s. 2, ch. 2012-54; s. 19, ch.
(5) The property appraiser shall apply the
2012-193; s. 93, ch. 2013-183.
discount by reducing the taxable value before
Note.Former s. 192.111.
certifying the tax roll to the tax collector.
(a) The property appraiser shall first ascertain
196.082 Discounts for disabled veterans.
all other applicable exemptions, including
(1) Each veteran who is age 65 or older and is
exemptions provided pursuant to local option, and
partially or totally permanently disabled shall
deduct all other exemptions from the assessed
receive a discount from the amount of the ad
value.
valorem tax otherwise owed on homestead property
(b) The percentage discount portion of the
that the veteran owns and resides in if:
remaining value which is attributable to service-
(a) The disability was combat-related; and
connected disabilities shall be subtracted to yield
(b) The veteran was honorably discharged
the discounted taxable value.
upon separation from military service.
(c) The resulting taxable value shall be
(2) The discount shall be in a percentage
included in the certification for use by taxing
authorities in setting millage.
service-connected disability as determined by the
(d) The property appraiser shall place the
United States Department of Veterans Affairs.
discounted amount on the tax roll when it is
(3) To qualify for the discount granted under
extended.
this section, an applicant must submit to the county
(6) An applicant for the discount under this
property appraiser by March 1:
section may apply for the discount before receiving
(a) An official letter from the United States
the necessary documentation from the United States
Department of Veterans Affairs which states the
Department of Veterans Affairs or its predecessor.
percentage -connected
Upon receipt of the documentation, the discount
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History.s. 1, ch. 57-761; s. 2, ch. 65-193; ss. 1, 2, ch.
shall be granted as of the date of the original
69-55; s. 1, ch. 77-102; s. 6, ch. 81-219; s. 7, ch. 84-114; s.
application, and the excess taxes paid shall be
12, ch. 86-177; s. 4, ch. 93-268; s. 993, ch. 95-147; s. 21, ch.
refunded. Any refund of excess taxes paid shall be
2012-193.
limited to those paid during the 4-year period of
Note.Former s. 192.112.
limitation set forth in s. 197.182(1)(e).
History.s. 1, ch. 2007-36; s. 20, ch. 2012-193; s. 10,
196.095 Exemption for a licensed child
ch. 2013-72.
care facility operating in an enterprise zone.
(1) Any real estate used and owned as a child
196.091 Exemption for disabled veterans
care facility as defined in s. 402.302 which operates
confined to wheelchairs.
in an enterprise zone pursuant to chapter 290 is
(1) Any real estate used and owned as a
exempt from taxation.
homestead by an ex-servicemember who has been
(2) To claim an enterprise zone child care
honorably discharged with a service-connected
property tax exemption authorized by this section,
total disability and who has a certificate from the
a child care facility must file an application under
United States Government or United States
oath with the governing body or enterprise zone
Department of Veterans Affairs or its predecessor,
development agency having jurisdiction over the
or its successors, certifying that the ex-
enterprise zone where the child care center is
servicemember is receiving or has received special
located. Within 10 working days after receipt of an
pecuniary assistance due to disability requiring
application, the governing body or enterprise zone
specially adapted housing and required to use a
development agency shall review the application to
wheelchair for his or her transportation is exempt
determine if it contains all the information required
from taxation.
pursuant to this section and meets the criteria set out
(2) The production by an ex-servicemember
in this section. The governing body or agency shall
of a certificate of disability from the United States
certify all applications that contain the information
Government or the United States Department of
required pursuant to this section and meet the
Veterans Affairs or its predecessor before the
criteria set out in this section as eligible to receive
property appraiser of the county wherein his or her
an ad valorem tax exemption. The child care center
property lies is prima facie evidence of the fact that
shall be responsible for forwarding all application
he or she is entitled to such exemptions.
materials to the governing body or enterprise zone
(3) In the event the homestead of the
development agency.
(3) The production by the child care facility
spouse as an estate by the entirety, and in the event
operator of a current license by the Department of
the veteran did or shall predecease his or her
Children and Families or local licensing authority
spouse, the exemption from taxation shall carry
and certification by the governing body or
enterprise zone where the child care center is
the spouse continues to reside on such real estate
located is prima facie evidence that the child care
and uses it as his or her domicile or until such time
facility owner is entitled to such exemptions.
as he or she remarries or sells or otherwise disposes
History.s. 2, ch. 99-304; s. 42, ch. 2014-19.
of the property.
(4) An applicant for the exemption under this
196.101 Exemption for totally and
section may apply for the exemption before
permanently disabled persons.
receiving the necessary documentation from the
(1) Any real estate used and owned as a
United States Government or the United States
homestead by any quadriplegic is exempt from
Department of Veterans Affairs or its predecessor.
taxation.
Upon receipt of the documentation, the exemption
(2) Any real estate used and owned as a
shall be granted as of the date of the original
homestead by a paraplegic, hemiplegic, or other
application, and the excess taxes paid shall be
totally and permanently disabled person, as defined
refunded. Any refund of excess taxes paid shall be
in s. 196.012(11), who must use a wheelchair for
limited to those paid during the 4-year period of
mobility or who is legally blind, is exempt from
limitation set forth in s. 197.182(1)(e).
taxation.
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(3) The production by any totally and Program Policy Analysis and Government
permanently disabled person entitled to the Accountability and shall not be divulged to any
exemption in subsection (1) or subsection (2) of a person, firm, or corporation except upon court order
certificate of such disability from two licensed or order of an administrative body having quasi-
doctors of this state or from the United States judicial powers in ad valorem tax matters, and such
Department of Veterans Affairs or its predecessor records are exempt from the provisions of s.
to the property appraiser of the county wherein the 119.07(1).
property lies, is prima facie evidence of the fact that (5)
he or she is entitled to such exemption. follows:
(4)(a) A person entitled to the exemption in
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
disabled person)..., social security number ____, is
totally and permanently disabled as of January 1,
includes United States Department of Veterans
...(year)..., due to the following mental or physical
Affairs benefits and any social security benefits
condition(s):
paid to the persons.
(b) The maximum income limitations
____ Quadriplegia
permitted in this subsection shall be adjusted
____ Paraplegia
annually on January 1, beginning January 1, 1990,
____ Hemiplegia
by the percentage change in the average cost-of-
____ Other total and permanent disability
living index in the period January 1 through
requiring use of a wheelchair for mobility
December 31 of the immediate prior year compared
____ Legal Blindness
with the same period for the year prior to that. The
index is the average of the monthly consumer price
It is my professional belief that the above-named
index figures for the stated 12-month period,
condition(s) render Mr. ____ Mrs. ____ Miss ____
relative to the United States as a whole, issued by
Ms. ____ totally and permanently disabled, and that
the United States Department of Labor.
the foregoing statements are true, correct, and
(c) The department shall require by rule that
complete to the best of my knowledge and
the taxpayer annually submit a sworn statement of
professional belief.
gross income, pursuant to paragraph (a). The
department shall require that the filing of such
Signature ________________________________
statement be accompanied by copies of federal
Address (print) ____________________________
income tax returns for the prior year, wage and
Date ____________________________________
earnings statements (W-2 forms), and other
Florida Board of Medicine or Osteopathic
documents it deems necessary, for each member of
Medicine license number ___________________
the househol
Issued on ________________________________
to the accuracy of such copies. The department
shall prescribe and furnish a form to be used for this
NOTICE TO TAXPAYER: Each Florida resident
purpose which form shall include spaces for a
applying for a total and permanent disability
separate listing of United States Department of
exemption must present to the county property
Veterans Affairs benefits and social security
appraiser, on or before March 1 of each year, a copy
benefits. All records produced by the taxpayer
of this form or a letter from the United States
under this paragraph are confidential in the hands
Department of Veterans Affairs or its predecessor.
of the property appraiser, the department, the tax
collector, the Auditor General, and the Office of
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Each form is to be completed by a licensed Florida appraiser, on or before March 1 of each year, a copy
physician. of this form or a letter from the United States
Department of Veterans Affairs or its predecessor.
NOTICE TO TAXPAYER AND PHYSICIAN:
Each form is to be completed by a licensed Florida
Section 196.131(2), Florida Statutes, provides that
optometrist.
any person who shall knowingly and willfully give
false information for the purpose of claiming NOTICE TO TAXPAYER AND OPTOMETRIST:
homestead exemption shall be guilty of a Section 196.131(2), Florida Statutes, provides that
misdemeanor of the first degree, punishable by a any person who knowingly and willfully gives false
term of imprisonment not exceeding 1 year or a fine information for the purpose of claiming homestead
not exceeding $5,000, or both. exemption commits a misdemeanor of the first
(6) An optometrist licensed under chapter 463 degree, punishable by a term of imprisonment not
may certify a person to be totally and permanently exceeding 1 year or a fine not exceeding $5,000, or
disabled as a result of legal blindness alone by both.
issuing a certification in accordance with (8) An applicant for the exemption under this
subsection (7). Certification of total and permanent section may apply for the exemption before
disability due to legal blindness by a physician and receiving the necessary documentation from the
an optometrist licensed in this state may be deemed United States Department of Veterans Affairs or its
to meet the requirements of subsection (3). predecessor. Upon receipt of the documentation,
(7)the exemption shall be granted as of the date of the
as follows: original application, and the excess taxes paid shall
be refunded. Any refund of excess taxes paid shall
be limited to those paid during the 4-year period of
TOTAL AND PERMANENT DISABILITY
limitation set forth in s. 197.182(1)(e).
History.s. 1, ch. 59-134; ss. 1, 2, ch. 69-55; s. 17, ch.
76-234; s. 49, ch. 77-104; s. 2, ch. 77-447; ss. 7, 10, ch. 81-
I, ...(name of optometrist)..., an optometrist licensed
219; s. 4, ch. 84-371; s. 26, ch. 85-80; s. 11, ch. 86-177; s. 24,
pursuant to chapter 463, Florida Statutes, hereby
ch. 88-119; s. 4, ch. 89-328; s. 1, ch. 90-299; s. 41, ch. 90-360;
certify that Mr. ____ Mrs. ____ Miss ____ Ms.
s. 2, ch. 92-167; s. 63, ch. 93-268; s. 6, ch. 94-314; s. 36, ch.
____ ...(name of totally and permanently disabled
94-353; s. 1475, ch. 95-147; s. 55, ch. 96-406; s. 50, ch. 2001-
person)..., social security number ____, is totally
266; s. 1, ch. 2007-121; s. 22, ch. 2012-193.
Note.Former s. 192.113.
and permanently disabled as of January 1,
...(year)..., due to legal blindness.
196.102 Exemption for certain totally and
permanently disabled first responders;
It is my professional belief that the above-named
surviving spouse carryover.
condition renders Mr. ____ Mrs. ____ Miss ____
(1) As used in this section, the term:
Ms. ____ ...(name of totally and permanently
(a)
disabled person)... totally and permanently disabled
stroke, or vascular rupture.
and that the foregoing statements are true, correct,
(b)
and complete to the best of my knowledge and
in s. 196.081.
professional belief.
(c)
Signature ______________________________
as in s. 196.081.
Address (print) __________________________
(d)
Date __________________________________
an impairment of the mind or body that renders a
Florida Board of Optometry license number ___
first responder unable to engage in any substantial
Issued on ______________________________
gainful occupation and that is reasonably certain to
continue throughout his or her life.
NOTICE TO TAXPAYER: Each Florida resident
(2) Any real estate that is owned and used as
applying for a total and permanent disability
a homestead by a person who has a total and
exemption must present to the county property
permanent disability as a result of an injury or
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injuries sustained in the line of duty while serving b. The name and address of the employing
as a first responder in this state or during an entity;
operation in another state or country authorized by c. A description of the incident that caused the
this state or a political subdivision of this state is injury or injuries;
exempt from taxation if the first responder is a d. The date and location of the incident; and
permanent resident of this state on January 1 of the e.
year for which the exemption is being claimed. or injuries were:
(3) An applicant may qualify for the (I) Directly and proximately caused by
exemption under this section by applying by March service in the line of duty.
1, pursuant to subsection (4) or subsection (5), to (II) Without willful negligence on the part of
the property appraiser of the county where the the first responder.
property is located. (III)
(4) An applicant may qualify for the total and permanent disability.
exemption under this section by providing the 2.
employer certificate described in paragraph (5)(b) disability was caused by a cardiac event, the
and satisfying the requirements for the totally and employer must also certify that the requirements of
permanently disabled exemption in s. 196.101; subsection (6) are satisfied.
however, for purposes of this section, the applicant 3. The employer certificate must be
is not required to satisfy the gross income supplemented with extant documentation of the
requirement in s. 196.101(4)(a). incident or event that caused the injury, such as an
(5) An applicant may qualify for the accident or incident report. The applicant may
exemption under this section by providing all of the deliver the original employer certificate to the
following documents to the county property property
appraiser, which serve as prima facie evidence that directly transmit the employer certificate to the
the person is entitled to the exemption: applicable property appraiser.
(a) Documentation from the Social Security (c) A certificate from a physician licensed in
Administration stating that the applicant is totally this state under chapter 458 or chapter 459 which
and permanently disabled. The documentation must certifies that the applicant has a total and permanent
be provided to the property appraiser within 3 disability and that such disability renders the
months after issuance. An applicant who is not applicant unable to engage in any substantial
eligible to receive a medical status determination gainful occupation due to an impairment of the
from the Social Security Administration due to his mind or body, which condition is reasonably certain
or her ineligibility for Social Security benefits or to continue throughout the life of the applicant. The
Medicare benefits may provide documentation physician certificate shall read as follows:
from the Social Security Administration stating that
the applicant is not eligible to receive a medical
status determination from the Social Security PHYSICIAN CERTIFICATE OF
Administration, and provide physician TOTAL AND PERMANENT DISABILITY
certifications as required by paragraph (c) from two
professionally unrelated physicians, rather than the I, (name of physician) , a physician licensed
one certification required by that paragraph. pursuant to chapter 458 or chapter 459, Florida
(b)1. A certificate from the organization that Statutes, hereby certify that Mr. Mrs. Miss Ms.
employed the applicant as a first responder or (applicant name and social security number) , is
supervised the applicant as a volunteer first totally and permanently disabled due to an
responder at the time that the injury or injuries impairment of the mind or body, and such
occurred. The employer certificate must contain, at impairment renders him or her unable to engage in
a minimum: any substantial gainful occupation, which condition
a. The title of the person signing the is reasonably certain to continue throughout his or
certificate;her life. Mr. Mrs. Miss Ms. (applicant name)
has the following mental or physical condition(s):
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(a) The nonroutine stressful or strenuous
It is my professional belief that within a activity directly and proximately caused the cardiac
reasonable degree of medical certainty, the above-event that gave rise to the total and permanent
named condition(s) render Mr. Mrs. Miss Ms. disability; and
(applicant name) totally and permanently disabled (b) The cardiac event was not caused by a
and that the foregoing statements are true, correct, preexisting vascular disease.
and complete to the best of my knowledge and (7) An applicant who is granted the
professional belief. exemption under this section has a continuing duty
to notify the property appraiser of any changes in
Signature ______________________________
his or her status with the Social Security
Address (print) __________________________
Administration or in employment or other relevant
Date __________________________________
changes in circumstances which affect his or her
Florida Board of Medicine or Osteopathic
qualification for the exemption.
Medicine license number
(8) The tax exemption carries over to the
Issued on ______________________________
benefit of the surviving spouse as long as the
surviving spouse holds the legal or beneficial title
NOTICE TO TAXPAYER: Each Florida
to the homestead, permanently resides thereon as
resident applying for an exemption due to a total
specified in s. 196.031, and does not remarry. If the
and permanent disability that occurred in the line of
surviving spouse sells the property, an exemption
duty while serving as a first responder must present
not to exceed the amount granted under the most
to the county property appraiser the required
recent ad valorem tax roll may be transferred to the
physician certificate(s), the required documentation
new residence i
from the Social Security Administration, and a
primary residence and he or she does not remarry.
certificate from the employer for whom the
(9) An applicant may apply for the exemption
applicant worked as a first responder at the time of
before producing the necessary documentation
the injury or injuries, as required by section
described in subsection (4) or subsection (5). Upon
196.102(5), Florida Statutes. This form is to be
receipt of the documentation, the exemption must
completed by a licensed Florida physician.
be granted as of the date of the original application
and the excess taxes paid must be refunded. Any
NOTICE TO TAXPAYER AND PHYSICIAN:
refund of excess taxes paid must be limited to those
Section 196.102(10), Florida Statutes, provides that
paid during the 4-year period of limitation set forth
any person who knowingly and willingly gives
in s. 197.182(1)(e).
false information for the purpose of claiming the
(10) A person who knowingly or willfully
homestead exemption for totally and permanently
gives false information for the purpose of claiming
disabled first responders commits a misdemeanor
the exemption provided in this section commits a
of the first degree, punishable by a term of
misdemeanor of the first degree, punishable by a
imprisonment not exceeding 1 year or a fine not
term of imprisonment not exceeding 1 year or a fine
exceeding $5,000, or both.
of not more than $5,000, or both.
(11) Notwithstanding s. 196.011 and this
(6) A total and permanent disability that
section, the deadline for a first responder to file an
results from a cardiac event does not qualify for the
application with the property appraiser for an
exemption provided in this section unless the
exemption under this section for the 2017 tax year
cardiac event occurs no later than 24 hours after the
is August 1, 2017.
first responder performed nonroutine stressful or
(12) If an application is not timely filed under
strenuous physical activity in the line of duty and
subsection (11), a property appraiser may grant the
the first responder provides the employer with a
exemption if:
(a) The applicant files an application for the
cardiologist for the cardiac event along with any
exemption on or before the 25th day after the
pertinent supporting documentation, stating, within
mailing of the notice required under s. 194.011(1)
a reasonable degree of medical certainty, that:
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by the property appraiser during the 2017 calendar ...(Property Appraiser)...
year;
____ County, Florida
(b) The applicant is qualified for the
(2) The expenditure of funds for any of the
exemption; and
requirements of this section is hereby declared to be
(c) The applicant produces sufficient
for a county purpose; and the board of county
evidence, as determined by the property appraiser,
commissioners of each county shall, if notices are
which demonstrates that the applicant was unable
mailed under subsection (1), appropriate and
to apply for the exemption in a timely manner or
provide the necessary funds for such purposes.
otherwise demonstrates extenuating circumstances
History.s. 1, ch. 67-534; ss. 1, 2, ch. 69-55; s. 14, ch.
that warrant granting the exemption.
74-234; s. 1, ch. 77-102; s. 17, ch. 83-204; s. 2, ch. 85-315; s.
(13) If the property appraiser denies an
17, ch. 99-6.
exemption under subsection (11) or subsection
Note.Former s. 192.142.
(12), the applicant may file, pursuant to s.
194.011(3), a petition with the value adjustment
196.121 Homestead exemptions; forms.
board requesting that the exemption be granted.
(1) The Department of Revenue shall provide,
Notwithstanding s. 194.013, the eligible first
by electronic means or other methods designated by
responder is not required to pay a filing fee for such
the department, forms to be filed by taxpayers
petition filed on or before December 31, 2017.
claiming to be entitled to a homestead exemption
Upon review of the petition, the value adjustment
and shall prescribe the content of such forms by
board shall grant the exemption if it determines the
rule.
applicant is qualified and has demonstrated the
(2) The forms shall require the taxpayer to
existence of extenuating circumstances warranting
furnish certain information to the property appraiser
the exemption.
for the purpose of determining that the taxpayer is
History.s. 2, ch. 2017-105; s. 2, ch 2019-4.
a permanent resident as defined in s. 196.012(16).
Such information may include, but need not be
196.111 Property appraisers may notify
limited to, the factors enumerated in s. 196.015.
persons entitled to homestead exemption;
(3) The forms shall also contain the
publication of notice; costs.
following:
(1) As soon as practicable after February 5 of
(a) Notice of the tax lien which can be
each current year, the property appraisers of the
imposed pursuant to s. 196.161.
several counties may mail to each person to whom
(b) Notice that information contained in the
homestead exemption was granted for the year
application will be provided to the Department of
immediately preceding and whose application for
Revenue and may also be provided to any state in
exemption for the current year has not been filed as
which the applicant has previously resided.
of February 1 thereof, a form for application for
(c) A requirement that the applicant read or
homestead exemption, together with a notice
have read to him or her the contents of the form.
reading substantially as follows:
History.s. 4, ch. 17060, 1935; CGL 1936 Supp.
897(5); ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 1, ch. 77-
NOTICE TO TAXPAYERS ENTITLED
102; s. 5, ch. 79-332; s. 8, ch. 81-219; s. 58, ch. 83-217; s. 994,
ch. 95-147; s. 30, ch. 95-280; s. 23, ch. 2012-193; s. 5, ch.
TO HOMESTEAD EXEMPTION
2013-77.
Note.Former s. 192.15.
Records in this office indicate that you have not
filed an application for homestead exemption for
196.131 Homestead exemptions; claims.
the current year.
(1) At the time each taxpayer files claim for
If you wish to claim such exemption, please fill
homestead exemption, the property appraiser shall
out the enclosed form and file it with your property
deliver to the taxpayer a receipt over his or her
appraiser on or before March 1, ...(year)....
signature, or that of a duly authorized deputy, which
Failure to do so may constitute a waiver of said
shall appropriately identify the property covered in
exemption for the year ...(year)....
the application, shall bear date as of the day such
application is received by the property appraiser,
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and shall include any serial number or other may appeal to the value adjustment board the
identifying data desired by said property appraiser. decision of the property appraiser refusing to allow
The possession of such receipt shall constitute the exemption for which application was made, and
conclusive proof of the timely filing of such the board shall review the application and evidence
application.presented to the property appraiser upon which the
(2) Any person who knowingly and willfully applicant based the claim for exemption and shall
gives false information for the purpose of claiming hear the applicant in person or by agent on behalf
homestead exemption as provided for in this of his or her right to such exemption. The value
chapter is guilty of a misdemeanor of the first adjustment board shall reverse the decision of the
degree, punishable as provided in s. 775.082 or by property appraiser in the cause and grant exemption
fine not exceeding $5,000, or both. to the applicant if in its judgment the applicant is
History.s. 5, ch. 17060, 1935; CGL 1936 Supp.
entitled thereto or shall affirm the decision of the
897(6); s. 1, ch. 21876, 1943; s. 1, ch. 28105, 1953; ss. 1, 2,
property appraiser. The action of the board is final
ch. 69-55; s. 94, ch. 71-136; s. 15, ch. 74-234; s. 1, ch. 77-102;
in the cause unless the applicant shall, within 15
s. 1, ch. 77-174; s. 9, ch. 81-219; s. 3, ch. 85-315; s. 9, ch. 86-
days from the date of refusal of the application by
300; s. 3, ch. 88-65; s. 38, ch. 94-353; s. 1476, ch. 95-147.
the board, file in the circuit court of the county in
Note.Former s. 192.16.
which the homestead is situated a proceeding
196.141 Homestead exemptions; duty of
against the property appraiser for a declaratory
property appraiser.The property appraiser shall
judgment as is provided by chapter 86 or other
examine each claim for exemption filed with or
appropriate proceeding. The failure of the taxpayer
referred to him or her and shall allow the same, if
to appear before the property appraiser or value
found to be in accordance with law, by marking the
adjustment board or to file any paper other than the
same approved and by making the proper
application above provided does not constitute any
deductions on the tax books.
bar or defense to the proceedings.
History.s. 6, ch. 17060, 1935; CGL 1936 Supp.
History.s. 8, ch. 17060, 1935; CGL 1936 Supp.
897(7); ss. 1, 2, ch. 69-55; s. 1, ch. 77-102; s. 6, ch. 79-332; s.
897(9); ss. 1, 2, ch. 69-55; s. 36, ch. 71-355; s. 14, ch. 76-133;
995, ch. 95-147; s. 38, ch. 98-129; s. 49, ch. 2005-278.
s. 8, ch. 76-234; s. 11, ch. 81-219; s. 7, ch. 86-300; s. 156, ch.
Note.Former s. 192.17.
91-112; s. 11, ch. 93-132; s. 996, ch. 95-147.
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
exemption although not a permanent resident.
after March 1 of each current year and on or before
(1)(a) When the estate of any person is being
July 1 of that year, carefully consider all
probated or administered in another state under an
applications for tax exemptions that have been filed
allegation that such person was a resident of that
in their respective offices on or before March 1 of
state and the estate of such person contains real
that year. If, upon investigation, the property
property situate in this state upon which homestead
appraiser finds that the applicant is entitled to the
exemption has been allowed pursuant to s. 196.031
tax exemption applied for under the law, he or she
for any year or years within 10 years immediately
shall make such entries upon the tax rolls of the
prior to the death of the deceased, then within 3
county as are necessary to allow the exemption to
years after the death of such person the property
the applicant. If, after due consideration, the
appraiser of the county where the real property is
property appraiser finds that the applicant is not
located shall, upon knowledge of such fact, record
entitled under the law to the exemption asked for,
a notice of tax lien against the property among the
he or she shall immediately make out a notice of
public records of that county, and the property shall
such disapproval, giving his or her reasons therefor,
be subject to the payment of all taxes exempt
a copy of which notice must be served upon the
thereunder, a penalty of 50 percent of the unpaid
applicant by the property appraiser either by
taxes for each year, plus 15 percent interest per
personal delivery or by registered mail to the post
year, unless the circuit court having jurisdiction
office address given by the applicant. The applicant
over the ancillary administration in this state
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determines that the decedent was a permanent become a lien against such property in such county
resident of this state during the year or years an or counties.
History.ss. 1, 2, 3, 4, ch. 67-134; ss. 1, 2, ch. 69-55; s.
exemption was allowed, whereupon the lien shall
20, ch. 69-216; s. 1, ch. 74-155; s. 1, ch. 77-102; s. 12, ch. 81-
not be filed or, if filed, shall be canceled of record
219; s. 51, ch. 82-226; s. 10, ch. 86-300; s. 4, ch. 90-343; s.
by the property appraiser of the county where the
40, ch. 94-353; s. 1, ch. 95-359; s. 10, ch. 2002-18.
real estate is located.
Note.Former s. 192.215.
(b) In addition, upon determination by the
property appraiser that for any year or years within
196.171 Homestead exemptions; city
the prior 10 years a person who was not entitled to
officials.City tax assessors, or other officials
a homestead exemption was granted a homestead
performing such duties, shall be governed by the
exemption from ad valorem taxes, it shall be the
provisions of these homestead exemption laws.
History.s. 7, ch. 17060, 1935; CGL 1936 Supp.
duty of the property appraiser making such
897(8); ss. 1, 2, ch. 69-55.
determination to serve upon the owner a notice of
Note.Former s. 192.18.
intent to record in the public records of the county
a notice of tax lien against any property owned by
196.173 Exemption for deployed
that person in the county, and such property shall be
servicemembers.
identified in the notice of tax lien. Such property
(1) A servicemember who receives a
which is situated in this state shall be subject to the
homestead exemption may receive an additional ad
taxes exempted thereby, plus a penalty of 50
valorem tax exemption on that homestead property
percent of the unpaid taxes for each year and 15
as provided in this section.
percent interest per annum. However, if a
(2) The exemption is available to
homestead exemption is improperly granted as a
servicemembers who were deployed during the
result of a clerical mistake or an omission by the
preceding calendar year on active duty outside the
property appraiser, the person improperly receiving
continental United States, Alaska, or Hawaii in
the exemption shall not be assessed penalty and
support of any of the following military operations:
interest. Before any such lien may be filed, the
(a) Operation Joint Task Force Bravo, which
owner so notified must be given 30 days to pay the
began in 1995.
taxes, penalties, and interest.
(b) Operation Joint Guardian, which began on
(2) The collection of the taxes provided in this
June 12, 1999.
section shall be in the same manner as existing ad
(c) Operation Noble Eagle, which began on
valorem taxes, and the above procedure of
September 15, 2001.
recapturing such taxes shall be supplemental to any
(d) Operation Enduring Freedom, which
existing provision under the laws of this state.
began on October 7, 2001, and ended on December
(3) The lien herein provided shall not attach
31, 2014.
to the property until the notice of tax lien is filed
(e) Operations in the Balkans, which began in
among the public records of the county where the
2004.
property is located. Prior to the filing of such notice
(f) Operation Nomad Shadow, which began
of lien, any purchaser for value of the subject
in 2007.
property shall take free and clear of such lien. Such
(g) Operation U.S. Airstrikes Al Qaeda in
lien when filed shall attach to any property which is
Somalia, which began in January 2007.
identified in the notice of lien and is owned by the
(h) Operation Copper Dune, which began in
person who illegally or improperly received the
2009.
homestead exemption. Should such person no
(i) Operation Georgia Deployment Program,
longer own property in the county, but own
which began in August 2009.
property in some other county or counties in the
(j) Operation Spartan Shield, which began in
state, it shall be the duty of the property appraiser
June 2011.
to record a notice of tax lien in such other county or
(k) Operation Observant Compass, which
counties, identifying the property owned by such
began in October 2011.
person in such county or counties, and it shall
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(l) Operation Inherent Resolve, which began must be made on a form prescribed by the
on August 8, 2014. department and furnished by the property appraiser.
(m) Operation Atlantic Resolve, which began The form must require a servicemember to include
in April 2014. or attach proof of a qualifying deployment, the
(n)dates of that deployment, and other information
began on January 1, 2015. necessary to verify eligibility for and the amount of
(o) Operation Resolute Support, which began the exemption.
in January 2015. (b) An application may be filed on behalf of
an eligible servicemember by his or her spouse if
the homestead property to which the exemption
The Department of Revenue shall notify all
applies is held by the entireties or jointly with the
property appraisers and tax collectors in this state
right of survivorship, by a person who has been
of the designated military operations.
designated by the servicemember to take actions on
(3) The exemption is also available to
his or her behalf pursuant to chapter 709, or by the
servicemembers who were deployed during the
preceding calendar year on active duty outside the
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
operation designated in subsection (2).
exemption within 30 days after receipt or within 30
(4) By January 15 of each year, the
days after receiving notice of the designation of
Department of Military Affairs shall submit to the
qualifying deployments by the Legislature,
President of the Senate, the Speaker of the House of
whichever is later. A property appraiser who finds
Representatives, and the tax committees of each
that the taxpayer is entitled to the exemption shall
house of the Legislature a report of all known and
approve the application and file the application in
unclassified military operations outside the
the permanent records. A property appraiser who
continental United States, Alaska, or Hawaii for
finds that the taxpayer is not entitled to the
which servicemembers based in the continental
exemption shall send a notice of disapproval no
United States have been deployed during the
later than July 1, citing the reason for disapproval.
previous calendar year. The report must include:
The original notice of disapproval shall be sent to
(a) The official and common names of the
the taxpayer and shall advise the taxpayer of the
military operations;
right to appeal the decision to the value adjustment
(b) The general location and purpose of each
board and shall inform the taxpayer of the
military operation;
procedure for filing such an appeal.
(c) The date each military operation
(8) As used in this section, the term
commenced; and
(d) The date each military operation
member of any branch of the United States military
terminated, unless the operation is ongoing.
or military reserves, the United States Coast Guard
(5) The amount of the exemption is equal to
or its reserves, or the Florida National Guard.
the taxable value of the homestead of the
History.s. 1, ch. 2011-93; s. 3, ch. 2012-159; s. 24, ch.
servicemember on January 1 of the year in which
2012-193; s. 1, ch. 2016-26; s. 15, ch. 2018-118.
the exemption is sought multiplied by the number
of days that the servicemember was on a qualifying
deployment in the preceding calendar year and
196.181 Exemption of household goods and
divided by the number of days in that year.
personal effects.There shall be exempt from
(6)(a) An eligible servicemember who seeks
taxation to every person residing and making his or
to claim the additional tax exemption as provided in
her permanent home in this state household goods
this section must file an application for exemption
and personal effects. Title to such household goods
with the property appraiser on or before March 1 of
and personal effects may be held individually, by
the year following the year of the qualifying
the entireties, jointly or in common with others.
deployment. The application for the exemption
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History.ss. 1, 3, ch. 29743, 1955; s. 1, ch. 67-378; ss.
property transacts business. Owners of freestanding
1, 2, ch. 69-55.
property placed at multiple sites, other than sites
Note.Former s. 192.201.
where the owner transacts business, must file a
single return, including all such property located in
196.182 Exemption of renewable energy
the county. Freestanding property placed at
source devices.
multiple sites includes vending and amusement
(1) Eighty percent of the assessed value of a
machines, LP/propane tanks, utility and cable
renewable energy source device, as defined in s.
company property, billboards, leased equipment,
193.624, that is considered tangible personal
and similar property that is not customarily located
property is exempt from ad valorem taxation if the
in the offices, stores, or plants of the owner, but is
renewable energy source device:
placed throughout the county. Railroads, private
(a) Is installed on real property on or after
carriers, and other companies assessed pursuant to
January 1, 2018;
s. 193.085 shall be allowed one $25,000 exemption
(b) Was installed before January 1, 2018, to
for each county to which the value of their property
supply a municipal electric utility located within a
is allocated. The $25,000 exemption for
consolidated government; or
freestanding property placed at multiple locations
(c) Was installed after August 30, 2016, on
and for centrally assessed property shall be
municipal land as part of a project incorporating
allocated to each taxing authority based on the
other renewable energy source devices under
proportion of just value of such property located in
common ownership on municipal land for the sole
the taxing authority; however, the amount of the
purpose of supplying a municipal electric utility
exemption allocated to each taxing authority may
with at least 2 megawatts and no more than 5
not change following the extension of the tax roll
megawatts of alternating current power when the
pursuant to s. 193.122.
renewable energy source devices in the project are
(2)
used together.
the owner of tangible personal property transacts
(2) The exemption provided in this section
does not apply to a renewable energy source device
ships or receives goods, employees of the business
that is installed as part of a project planned for a
are located, goods or equipment of the business are
location in a fiscally constrained county, as defined
stored, or goods or services of the business are
in s. 218.67(1), and for which an application for a
produced, manufactured, or developed, or similar
comprehensive plan amendment or planned unit
facilities located in offices, stores, warehouses,
development zoning has been filed with the county
plants, or other locations of the business. Sites
on or before December 31, 2017.
where only the freestanding property of the owner
(3) Notwithstanding this section, 80 percent
is located shall not be considered sites where the
of the assessed value of a renewable energy source
owner of tangible personal property transacts
device, as defined in s. 193.624, that is affixed to
business.
property owned or leased by the United States
(3) The requirement that an annual tangible
Department of Defense for the military is exempt
personal property tax return pursuant to s. 193.052
from ad valorem taxation, including, but not limited
be filed for taxpayers owning taxable property the
to, the tangible personal property tax.
value of which, as listed on the return, does not
(4) This section expires December 31, 2037.
exceed the exemption provided in this section is
History.s. 3, ch. 2017-118.
waived. In order to qualify for this waiver, a
taxpayer must file an initial return on which the
196.183 Exemption for tangible personal
exemption is taken. If, in subsequent years, the
property.
taxpayer owns taxable property the value of which,
(1) Each tangible personal property tax return
as listed on the return, exceeds the exemption, the
is eligible for an exemption from ad valorem
taxpayer is obligated to file a return. The taxpayer
taxation of up to $25,000 of assessed value. A
may again qualify for the waiver only after filing a
single return must be filed for each site in the
return on which the value as listed on the return
county where the owner of tangible personal
does not exceed the exemption. A return filed or
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required to be filed shall be considered an exclusively for exempt purposes shall be totally
application filed or required to be filed for the exempt from ad valorem taxation.
exemption under this section. (2) All property owned by an exempt entity,
(4) Owners of property previously assessed including educational institutions, and used
by the property appraiser without a return being predominantly for exempt purposes shall be
filed may, at the option of the property appraiser, exempted from ad valorem taxation to the extent of
qualify for the exemption under this section without the ratio that such predominant use bears to the
filing an initial return. nonexempt use.
(5) The exemption provided in this section (3) All tangible personal property loaned or
does not apply in any year a taxpayer fails to timely leased by a natural person, by a trust holding
file a return that is not waived pursuant to property for a natural person, or by an exempt entity
subsection (3) or subsection (4). Any taxpayer who to an exempt entity for public display or exhibition
received a waiver pursuant to subsection (3) or on a recurrent schedule is exempt from ad valorem
subsection (4) and who owns taxable property the taxation if the property is loaned or leased for no
value of which, as listed on the return, exceeds the consideration or for nominal consideration.
exemption in a subsequent year and who fails to file
a return with the property appraiser is subject to the
For purposes of this section, each use to which the
penalty contained in s. 193.072(1)(a) calculated
property is being put must be considered in granting
without the benefit of the exemption pursuant to
an exemption from ad valorem taxation, including
this section. Any taxpayer claiming more
any economic use in addition to any physical use.
exemptions than allowed pursuant to subsection (1)
For purposes of this section, property owned by a
is subject to the taxes exempted as a result of
limited liability company, the sole member of
wrongfully claiming the additional exemptions plus
which is an exempt entity, shall be treated as if the
15 percent interest per annum and a penalty of 50
property were owned directly by the exempt entity.
percent of the taxes exempted. By February 1 of
This section does not apply in determining the
each year, the property appraiser shall notify by
exemption for property owned by governmental
mail all taxpayers whose requirement for filing an
units pursuant to s. 196.199.
annual tangible personal property tax return was
History.s. 3, ch. 71-133; s. 2, ch. 88-102; s. 2, ch. 89-
waived in the previous year. The notification shall
122; s. 3, ch. 2007-106; s. 2, ch. 2008-193.
state that a return must be filed if the value of the
196.193 Exemption applications; review by
property appraiser.
exemption and include the penalties for failure to
(1)(a) All property exempted from the annual
file such a return.
application requirement of s. 196.011 shall be
(6) The exemption provided in this section
returned, but shall be granted tax exemption by the
does not apply to a mobile home that is presumed
property appraiser. However, no such property shall
to be tangible personal property pursuant to s.
be exempt which is rented or hired out for other
193.075(2).
than religious, educational, or other exempt
History.s. 8, ch. 2007-339; s. 9, ch. 2008-173.
purposes at any time.
196.185 Exemption of inventory.All
(b) The property appraiser may deny
items of inventory are exempt from ad valorem
exemption to property claimed by religious
taxation.
organizations to be used for any of the purposes set
History.s. 1, ch. 81-308.
out in s. 196.011 if the use is not clear or if the
property appraiser determines that the property is
196.192 Exemptions from ad valorem
being held for speculative purposes or that it is
taxation.Subject to the provisions of this
being rented or hired out for other than religious or
chapter:
educational purposes.
(1) All property owned by an exempt entity,
(c) If the property appraiser does deny such
including educational institutions, and used
property a tax exemption, appeal of the
determination to the value adjustment board may be
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made in the manner prescribed for appealed tax exemption or an attempted denial of an exemption
exemptions. is invalid.
(2) Applications required by this chapter shall (c) All notifications must specify the right to
be filed on forms distributed to the property appeal to the value adjustment board and the
appraisers by the Department of Revenue. Such procedures to follow in obtaining such an appeal.
forms shall call for accurate description of the Thereafter, the person or organization filing such
property, the value of such property, and the use of application, or a duly designated representative,
such property. may appeal that determination by the property
(3) Upon receipt of an application for appraiser to the board at the time of its regular
exemption, the property appraiser shall determine: hearing. In the event of an appeal, the property
(a) Whether the applicant falls within the
definition of any one or several of the exempt shall appear at the board hearing and present his or
classifications. her findings of fact. If the applicant is not present
(b) Whether the applicant requesting or represented at the hearing, the board may make
exemption uses the property predominantly or a determination on the basis of information
exclusively for exempt purposes. supplied by the property appraiser or such other
(c) The extent to which the property is used information on file with the board.
History.s. 5, ch. 71-133; s. 15, ch. 76-133; s. 1, ch. 77-
for exempt purposes.
102; s. 1, ch. 77-174; s. 8, ch. 86-300; s. 157, ch. 91-112; s.
998, ch. 95-147; s. 4, ch. 2007-106.
In doing so, the property appraiser shall use the
standards set forth in this chapter as applied by
196.194 Value adjustment board; notice;
regulations of the Department of Revenue.
hearings; appearance before the board.
(4) The property appraiser shall find that the
(1) The value adjustment board shall hear
person or organization requesting exemption meets
disputed or appealed applications for exemption
the requirements set forth in paragraphs (3)(a) and
and shall grant such exemptions in whole or in part
(b) before any exemption can be granted.
in accordance with criteria set forth in this chapter.
(5)(a) If the property appraiser determines
(2) At least 2 weeks prior to the meeting of the
that any property claimed as wholly or partially
value adjustment board, but no sooner than May 15,
exempt under this section is not entitled to any
notice of the meeting shall be published in a
exemption or is entitled to an exemption to an
newspaper of general circulation within the county
extent other than that requested in the application,
or, if no such newspaper is published within the
he or she shall notify the person or organization
county, notice shall be placed on the courthouse
filing the application on such property of that
door and two other prominent places within the
determination in writing on or before July 1 of the
county. Such notice shall indicate:
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
location specified in the notice, and the hours
respect to the subject property. The notification
during which the list may be seen. The notice shall
must be drafted in such a way that a reasonable
further indicate, by name, the types of exemptions
person can understand specific attributes of the
which are included in the list.
(b) That a list maintained by the property
property which formed the basis for the denial. The
appraiser of all applicants for exemption who have
notice must also include the specific facts the
had their applications for exemption denied is
property appraiser used to determine that the
available to the public, at a location specified in the
applicant failed to meet the statutory requirements.
notice, and the hours during which the list may be
If a property appraiser fails to provide a notice that
seen. The notice shall further indicate, by name, the
complies with this subsection, any denial of an
types of exemptions which are included in the list.
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(3) The exemption procedures of the value the applicant, the construction or renovation of the
adjustment board shall be as provided in chapter property of the applicant, the procurement of the
194, except as otherwise provided in this chapter. real, personal, or intangible property of the
Records of the value adjustment board showing the applicant, or other similar financial interest in the
names of persons and organizations granted affairs of the applicant;
exemptions, the street address or other designation (d) The reasonableness of payments made for
of location of the exempted property, and the extent salaries for the operation of the applicant or for
of the exemptions granted shall be part of the public services, supplies and materials used by the
record. applicant, reserves for repair, replacement, and
History.s. 6, ch. 71-133; s. 1, ch. 76-122; s. 16, ch. 76-
depreciation of the property of the applicant,
133; s. 62, ch. 80-274; s. 158, ch. 91-112; s. 4, ch. 2013-95.
payment of mortgages, liens, and encumbrances
upon the property of the applicant, or other
196.195 Determining profit or nonprofit
purposes; and
status of applicant.
(e) The reasonableness of charges made by
(1) Applicants requesting exemption shall
the applicant for any services rendered by it in
supply such fiscal and other records showing in
relation to the value of those services, and, if such
reasonable detail the financial condition, record of
charges exceed the value of the services rendered,
operation, and exempt and nonexempt uses of the
whether the excess is used to pay maintenance and
property, where appropriate, for the immediately
operational expenses in furthering its exempt
preceding fiscal year as are requested by the
purpose or to provide services to persons unable to
property appraiser or the value adjustment board.
pay for the services.
(2) In determining whether an applicant for a
(3) Each applicant must affirmatively show
religious, literary, scientific, or charitable
that no part of the subject property, or the proceeds
exemption under this chapter is a nonprofit or
of the sale, lease, or other disposition thereof, will
profitmaking venture or whether the property is
inure to the benefit of its members, directors, or
used for a profitmaking purpose, the following
officers or any person or firm operating for profit or
criteria shall be applied:
for a nonexempt purpose.
(a) The reasonableness of any advances or
(4) No application for exemption may be
payment directly or indirectly by way of salary, fee,
granted for religious, literary, scientific, or
loan, gift, bonus, gratuity, drawing account,
charitable use of property until the applicant has
commission, or otherwise (except for
been found by the property appraiser or, upon
reimbursements of advances for reasonable out-of-
appeal, by the value adjustment board to be
pocket expenses incurred on behalf of the
nonprofit as defined in this section.
applicant) to any person, company, or other entity
History.s. 7, ch. 71-133; s. 17, ch. 76-133; s. 159, ch.
directly or indirectly controlled by the applicant or
91-112; s. 2, ch. 91-196; s. 3, ch. 97-294; s. 2, ch. 98-289; s.
any officer, director, trustee, member, or 3, ch. 2000-228.
stockholder of the applicant;
196.196 Determining whether property is
(b) The reasonableness of any guaranty of a
entitled to charitable, religious, scientific, or
loan to, or an obligation of, any officer, director,
literary exemption.
trustee, member, or stockholder of the applicant or
(1) In the determination of whether an
any entity directly or indirectly controlled by such
applicant is actually using all or a portion of its
person, or which pays any compensation to its
property predominantly for a charitable, religious,
officers, directors, trustees, members, or
scientific, or literary purpose, the following criteria
stockholders for services rendered to or on behalf
shall be applied:
of the applicant;
(a) The nature and extent of the charitable,
(c) The reasonableness of any contractual
religious, scientific, or literary activity of the
arrangement by the applicant or any officer,
applicant, a comparison of such activities with all
director, trustee, member, or stockholder of the
other activities of the organization, and the
applicant regarding rendition of services, the
utilization of the property for charitable, religious,
provision of goods or supplies, the management of
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scientific, or literary activities as compared with the extremely-low-income, very-low-income, low-
other uses. income, or moderate-income limits, as specified in
(b) The extent to which the property has been
made available to groups who perform exempt environmental or land use permitting activities,
purposes at a charge that is equal to or less than the creation of architectural plans or schematic
cost of providing the facilities for their use. Such drawings, land clearing or site preparation,
rental or service shall be considered as part of the construction or renovation activities, or other
exempt purposes of the applicant. similar activities that demonstrate a commitment of
(2) Only those portions of property used the property to providing affordable housing.
predominantly for charitable, religious, scientific, (b)1. If property owned by an organization
or literary purposes shall be exempt. In no event granted an exemption under this subsection is
shall an incidental use of property either qualify transferred for a purpose other than directly
such property for an exemption or impair the providing affordable homeownership or rental
exemption of an otherwise exempt property. housing to persons or families who meet the
(3) Property owned by an exempt extremely-low-income, very-low-income, low-
organization is used for a religious purpose if the income, or moderate-income limits, as specified in
institution has taken affirmative steps to prepare the s. 420.0004, or is not in actual use to provide such
property for use as a house of public worship. The affordable housing within 5 years after the date the
organization is granted the exemption, the property
land use permitting activities, creation of appraiser making such determination shall serve
architectural plans or schematic drawings, land upon the organization that illegally or improperly
clearing or site preparation, construction or received the exemption a notice of intent to record
renovation activities, or other similar activities that in the public records of the county a notice of tax
demonstrate a commitment of the property to a lien against any property owned by that
religious use as a house of public worship. For organization in the county, and such property shall
be identified in the notice of tax lien. The
organization owning such property is subject to the
those other activities that are incidental to religious taxes otherwise due and owing as a result of the
worship services, such as educational activities, failure to use the property to provide affordable
parking, recreation, partaking of meals, and housing plus 15 percent interest per annum and a
fellowship. penalty of 50 percent of the taxes owed.
(4) Except as otherwise provided herein, 2. Such lien, when filed, attaches to any
property claimed as exempt for literary, scientific, property identified in the notice of tax lien owned
religious, or charitable purposes which is used for by the organization that illegally or improperly
profitmaking purposes shall be subject to ad received the exemption. If such organization no
valorem taxation. Use of property for functions not longer owns property in the county but owns
requiring a business or occupational license property in any other county in the state, the
conducted by the organization at its primary property appraiser shall record in each such other
residence, the revenue of which is used wholly for county a notice of tax lien identifying the property
exempt purposes, shall not be considered profit owned by such organization in such county which
making. In this connection the playing of bingo on shall become a lien against the identified property.
such property shall not be considered as using such Before any such lien may be filed, the organization
property in such a manner as would impair its so notified must be given 30 days to pay the taxes,
exempt status. penalties, and interest.
(5)(a) Property owned by an exempt 3. If an exemption is improperly granted as a
organization qualified as charitable under s. result of a clerical mistake or an omission by the
501(c)(3) of the Internal Revenue Code is used for property appraiser, the organization improperly
a charitable purpose if the organization has taken receiving the exemption shall not be assessed a
affirmative steps to prepare the property to provide penalty or interest.
affordable housing to persons or families that meet
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4. The 5-year limitation specified in this December 1 of the year prior to the year the
subsection may be extended if the holder of the exemption expires. The ordinance must specify that
exemption continues to take affirmative steps to the exemption shall apply only to taxes levied by
develop the property for the purposes specified in the unit of government granting the exemption. The
this subsection. exemption does not apply, however, to taxes levied
History.s. 8, ch. 71-133; s. 3, ch. 88-102; s. 3, ch. 91-
for the payment of bonds or to taxes authorized by
196; s. 4, ch. 97-294; s. 3, ch. 98-289; s. 3, ch. 2000-228; s. 5,
a vote of the electors pursuant to s. 9(b) or s. 12,
ch. 2007-106; s. 17, ch. 2009-96; s. 3, ch. 2011-15.
Art. VII of the State Constitution.
(4) Only those portions of the property used
196.1961 Exemption for historic property
predominantly for the purposes specified in
used for certain commercial or nonprofit
paragraph (1)(a) shall be exempt. In no event shall
purposes.
an incidental use of property qualify such property
(1) Pursuant to s. 3, Art. VII of the State
for an exemption or impair the exemption of an
Constitution, the board of county commissioners of
otherwise exempt property.
any county or the governing authority of any
(5) In order to retain the exemption, the
municipality may adopt an ordinance to allow an ad
historic character of the property must be
valorem tax exemption of up to 50 percent of the
maintained in good repair and condition to the
assessed value of property which meets all of the
extent necessary to preserve the historic value and
following criteria:
significance of the 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
196.197 Additional provisions for
Code of 1986.
exempting property used by hospitals, nursing
(b) The property must be listed in the National
homes, and homes for special services.In
Register of Historic Places, as defined in s.
addition to criteria for granting exemptions for
267.021; or must be a contributing property to a
charitable use of property set forth in other sections
National Register Historic District; or must be
of this chapter, hospitals, nursing homes, and
designated as a historic property or as a contributing
homes for special services shall be exempt to the
property to a historic district, under the terms of a
extent that they meet the following criteria:
local preservation ordinance.
(1) The applicant must be a Florida
(c) The property must be regularly open to the
corporation not for profit that has been exempt as
public.
of January 1 of the year for which exemption from
(2)
ad valorem property taxes is requested from federal
income 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
comparable with other entrance fees in the
be granted to institutions licensed as hospitals,
immediate geographic locale.
nursing homes, and homes for special services,
(3) The board of county commissioners or
portions of the property leased as parking lots or
municipal governing authority shall notify the
garages operated by private enterprise shall not be
property appraiser of the adoption of such
deemed to be serving an exempt purpose and shall
ordinance no later than December 1 of the year prior
not be exempt from taxation. Property or facilities
to the year the exemption will take effect. If the
which are leased to a nonprofit corporation which
exemption is granted only for a specified period or
provides direct medical services to patients in a
the ordinance is repealed, the board of county
nonprofit or public hospital and qualifies under s.
commissioners or municipal governing authority
196.196 of this chapter are excluded and shall be
shall notify the property appraiser no later than
exempt from taxation.
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History.s. 9, ch. 71-133; s. 2, ch. 73-340; s. 1, ch. 73-
1. Persons who have gross incomes of not
344; s. 3, ch. 74-264; ss. 14, 15, ch. 76-234.
more than $7,200 per year and who are 62 years of
age or older.
196.1975 Exemption for property used by
2. Couples, one of whom must be 62 years of
nonprofit homes for the aged.Nonprofit homes
age or older, having a combined gross income of
for the aged are exempt to the extent that they meet
not more than $8,000 per year, or the surviving
the following criteria:
spouse thereof, who lived with the deceased at the
(1) The applicant must be a corporation not
for profit pursuant to chapter 617 or a Florida
3. Persons who are totally and permanently
limited partnership, the sole general partner of
disabled and who have gross incomes of not more
which is a corporation not for profit pursuant to
than $7,200 per year.
chapter 617, and the corporation not for profit must
4. Couples, one or both of whom are totally
have been exempt as of January 1 of the year for
and permanently disabled, having a combined gross
which exemption from ad valorem property taxes is
income of not more than $8,000 per year, or the
requested from federal income taxation by having
surviving spouse thereof, who lived with the
qualified as an exempt charitable organization
under the provisions of s. 501(c)(3) of the Internal
home for the aged.
Revenue Code of 1954 or of the corresponding
However, the income limitations do not apply
section of a subsequently enacted federal revenue
to totally and permanently disabled veterans,
act.
provided they meet the requirements of s. 196.081.
(2)
(b) The maximum income limitations
permitted in this subsection shall be adjusted,
are over the age of 62 years or totally and
effective January 1 each year, by the percentage
permanently disabled. For homes for the aged
change in the average cost-of-living index in the
which are exempt from paying income taxes to the
period January 1 through December 31 of the
United States as specified in subsection (1),
immediate prior year compared with the same
licensing by the Agency for Health Care
period for the year prior to that. The index is the
Administration is required for ad valorem tax
average of the monthly consumer price index
exemption hereunder only if the home:
figures for the stated 12-month period, relative to
(a) Furnishes medical facilities or nursing
the United States as a whole, issued by the United
services to its residents, or
States Department of Labor.
(b) Qualifies as an assisted living facility
(c) Each not-for-profit corporation applying
under chapter 429.
for an exemption under paragraph (a) must file with
(3) Those portions of the home for the aged
its annual application for exemption an affidavit
which are devoted exclusively to the conduct of
approved by the Department of Revenue from each
religious services or the rendering of nursing or
person who occupies a unit or apartment which
medical services are exempt from ad valorem
fidavit is prima
taxation.
(4)(a) After removing the assessed value
corporation is not required to provide an affidavit
exempted in subsection (3), units or apartments in
from a resident who is a totally and permanently
homes for the aged shall be exempt only to the
disabled veteran who meets the requirements of s.
extent that residency in the existing unit or
196.081. If, at a later time, the property appraiser
apartment of the applicant home is reserved for or
determines that additional documentation proving
restricted to or the unit or apartment is occupied by
persons who have resided in the applicant home and
appraiser may request such documentation.
in good faith made this state their permanent
(5) Nonprofit housing projects that are
residence as of January 1 of the year in which
financed by a mortgage loan made or insured by the
exemption is claimed and who also meet the
United States Department of Housing and Urban
requirements set forth in one of the following
Development under s. 202, s. 202 with a s. 8
subparagraphs:
subsidy, s. 221(d)(3) or (4), or s. 236 of the National
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Housing Act, as amended, and that are subject to application for exemption an affidavit from each
the income limitations established by that person who occupies a unit or apartment for which
department are exempt from ad valorem taxation. an exemption under either of those paragraphs is
(6) For the purposes of this section, gross claimed stating that the person resides therein and
income includes social security benefits payable to in good faith makes that unit or apartment his or her
the person or couple or assigned to an organization permanent residence.
designated specifically for the support or benefit of (10) Homes for the aged, or life care
that person or couple. communities, however designated, which are
(7) It is declared to be the intent of the financed through the sale of health facilities
Legislature that subsection (3) implements the ad authority bonds or bonds of any other public entity,
valorem tax exemption authorized in the third whether on a sale-leaseback basis, a sale-
sentence of s. 3(a), Art. VII, State Constitution, and repurchase basis, or other financing arrangement, or
the remaining subsections implement s. 6(c), Art. which are financed without public-entity bonds, are
VII, State Constitution, for purposes of granting exempt from ad valorem taxation only in
such exemption to homes for the aged. accordance with the provisions of this section.
(8) Physical occupancy on January 1 is not (11) Any portion of such property used for
required in those instances in which a home restricts nonexempt purposes may be valued and placed
occupancy to persons meeting the income upon the tax rolls separately from any portion
requirements specified in this section. Those entitled to exemption pursuant to this chapter.
portions of a property failing to meet those (12) When it becomes necessary for the
requirements shall qualify for an alternative property appraiser to determine the value of a unit,
exemption as provided in subsection (9). In a home he or she shall include in such valuation the
in which at least 25 percent of the units or proportionate share of the common areas, including
apartments of the home are restricted to or occupied the land, fairly attributable to such unit, based upon
by persons meeting the income requirements the value of such unit in relation to all other units in
specified in this section, the common areas of that the home, unless the common areas are otherwise
home are exempt from taxation. exempted by subsection (8).
(9)(a) Each unit or apartment of a home for (13) Sections 196.195 and 196.196 do not
the aged not exempted in subsection (3) or apply to this section.
History.s. 12, ch. 76-234; s. 1, ch. 77-174; s. 1, ch.
subsection (4), which is operated by a not for profit
77-448; s. 87, ch. 79-400; s. 3, ch. 80-261; s. 53, ch. 80-274;
corporation and is owned by such corporation or
s. 13, ch. 81-219; s. 1, ch. 82-133; s. 9, ch. 82-399; s. 8, ch.
leased by such corporation from a health facilities
83-71; s. 2, ch. 84-138; s. 27, ch. 85-80; s. 1, ch. 87-332; s.
authority pursuant to part III of chapter 154 or an
46, ch. 91-45; s. 999, ch. 95-147; s. 2, ch. 95-210; s. 2, ch. 95-
industrial development authority pursuant to part III
383; s. 141, ch. 95-418; s. 9, ch. 96-397; s. 19, ch. 99-8; s. 2,
ch. 99-208; s. 10, ch. 2001-137; s. 1, ch. 2001-208; s. 7, ch.
of chapter 159, and which property is used by such
2006-197; s. 27, ch. 2010-5; s. 5, ch. 2017-36; s.34, ch. 2019-
home for the aged for the purposes for which it was
03.
organized, is exempt from all ad valorem taxation,
except for assessments for special benefits, to the
196.1976 Provisions of ss. 196.197(1) or (2)
extent of $25,000 of assessed valuation of such
and 196.1975; severability.If any provision of s.
property for each apartment or unit:
196.197(1) or (2), created and amended by chapter
1. Which is used by such home for the aged
76-234, Laws of Florida, or s. 196.1975, created by
for 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
invalidity shall not affect other provisions or
therein and in good faith makes the same his or her
applications of said subsections or section which
permanent home.
can be given effect without the invalid provision or
(b) Each corporation applying for an
application, and to this end the provisions of said
exemption under paragraph (a) of this subsection or
paragraph (4)(a) must file with the annual
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subsections and section are declared to be (1) Property used to provide affordable housing
severable. to eligible persons as defined by s. 159.603 and
History.s. 18, ch. 76-234; s. 2, ch. 77-448; s. 88, ch.
natural persons or families meeting the extremely-
79-400; s. 2, ch. 87-332; s. 1, ch. 98-177.
low-income, very-low-income, low-income, or
moderate-income limits specified in s. 420.0004,
196.1977 Exemption for property used by
which is owned entirely by a nonprofit entity that is
proprietary continuing care facilities.
a corporation not for profit, qualified as charitable
(1) Each apartment in a continuing care
under s. 501(c)(3) of the Internal Revenue Code and
facility certified under chapter 651, which facility
in compliance with Rev. Proc. 96-32, 1996-1 C.B.
is not qualified for exemption under s. 196.1975, or
717, is considered property owned by an exempt
other similar exemption, is exempt to the extent of
entity and used for a charitable purpose, and those
$25,000 of assessed valuation of such property for
portions of the affordable housing property that
each apartment which is occupied on January 1 of
provide housing to natural persons or families
the year in which exemption from ad valorem
classified as extremely low income, very low
property taxation is requested by a person holding
income, low income, or moderate income under s.
a continuing care contract as defined under chapter
420.0004 are exempt from ad valorem taxation to
651 who resides therein and in good faith makes the
the extent authorized under s. 196.196. All property
same his or her permanent home. No apartment
identified in this section must comply with the
shall be eligible for the exemption provided under
criteria provided under s. 196.195 for determining
this section if the resident of the apartment is
exempt status and applied by property appraisers on
eligible for the homestead exemption under s.
an annual basis. The Legislature intends that any
196.031.
property owned by a limited liability company
(2) Each facility applying for an exemption
which is disregarded as an entity for federal income
must file with the annual application for exemption
tax purposes pursuant to Treasury Regulation
an affidavit from each person who occupies an
301.7701-3(b)(1)(ii) be treated as owned by its sole
apartment for which an exemption is claimed
member.
stating that the person resides therein and in good
(2)(a) Notwithstanding ss. 196.195 and
faith makes that apartment his or her permanent
196.196, property in a multifamily project that
residence.
meets the requirements of this paragraph is
(3) Any portion of such property used for
considered property used for a charitable purpose
nonexempt purposes may be valued and placed
and shall receive a 50 percent discount from the
upon the tax rolls separately from any portion
amount of ad valorem tax otherwise owed
entitled to exemption.
beginning with the January 1 assessment after the
(4) The owner shall disclose to a qualifying
15th completed year of the term of the recorded
resident the full amount of the benefit derived from
agreement on those portions of the affordable
the exemption and the method for ensuring that the
housing property that provide housing to natural
resident receives such benefit. The resident shall
persons or families meeting the extremely-low-
receive the full benefit derived from this exemption
income, very-low-income, or low-income limits
in either an annual or monthly credit to his or her
specified in s. 420.0004. The multifamily project
must:
nonqualifying resident who subsequently qualifies
1. Contain more than 70 units that are used to
for the exemption, the same disclosure shall be
provide affordable housing to natural persons or
made.
families meeting the extremely-low-income, very-
(5) It is the intent of the Legislature that this
low-income, or low-income limits specified in s.
section implements s. 6(c), Art. VII of the State
420.0004; and
Constitution.
2. Be subject to an agreement with the Florida
History.s. 2, ch. 98-177; s. 28, ch. 2010-5.
Housing Finance Corporation recorded in the
official records of the county in which the property
196.1978 Affordable housing property
is located to provide affordable housing to natural
exemption.
persons or families meeting the extremely-low-
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income, very-low-income, or low-income limits being essential to the educational process are
specified in s. 420.0004.exempt from ad valorem taxation. The use of
This discount terminates if the property no longer property by public fairs and expositions chartered
serves extremely-low-income, very-low-income, or by chapter 616 is presumed to be an educational use
low-income persons pursuant to the recorded of such property and is exempt from ad valorem
agreement. taxation to the extent of such use. Property used
(b) To receive the discount under paragraph exclusively for educational purposes shall be
(a), a qualified applicant must submit an application deemed owned by an educational institution if the
to the county property appraiser by March 1. entity owning 100 percent of the educational
(c) The property appraiser shall apply the institution is owned by the identical persons who
discount by reducing the taxable value on those own the property, or if the entity owning 100
portions of the affordable housing property that percent of the educational institution and the entity
provide housing to natural persons or families owning the property are owned by the identical
meeting the extremely-low-income, very-low-natural persons. Land, buildings, and other
income, or low-income limits specified in s. improvements to real property used exclusively for
420.0004before certifying the tax roll to the tax educational purposes shall be deemed owned by an
collector. educational institution if the entity owning 100
1. The property appraiser shall first ascertain percent of the land is a nonprofit entity and the land
all other applicable exemptions, including is used, under a ground lease or other contractual
exemptions provided pursuant to local option, and arrangement, by an educational institution that
deduct all other exemptions from the assessed owns the buildings and other improvements to the
value. real property, is a nonprofit entity under s. 501(c)(3)
2. Fifty percent of the remaining value shall be of the Internal Revenue Code, and provides
subtracted to yield the discounted taxable value. education limited to students in prekindergarten
3. The resulting taxable value shall be through grade 8. If legal title to property is held by
included in the certification for use by taxing a governmental agency that leases the property to a
authorities in setting millage. lessee, the property shall be deemed to be owned by
4. The property appraiser shall place the the governmental agency and used exclusively for
discounted amount on the tax roll when it is educational purposes if the governmental agency
extended. continues to use such property exclusively for
History. s. 15, ch. 99-378; s. 9, ch. 2000-353; s. 29,
educational purposes pursuant to a sublease or other
ch. 2006-69; s. 18, ch. 2009-96; s. 4, ch. 2011-15; s. 11, ch.
contractual agreement with that lessee. If the title to
2013-72; s. 3, ch. 2013-83; s. 6, ch. 2017-36.
land is held by the trustee of an irrevocable inter
vivos trust and if the trust grantor owns 100 percent
196.198 Educational property
of the entity that owns an educational institution
exemption.Educational institutions within this
that is using the land exclusively for educational
state and their property used by them or by any
purposes, the land is deemed to be property owned
other exempt entity or educational institution
by the educational institution for purposes of this
exclusively for educational purposes are exempt
exemption. Property owned by an educational
from taxation. Sheltered workshops providing
institution shall be deemed to be used for an
rehabilitation and retraining of individuals who
educational purpose if the institution has taken
have disabilities and exempted by a certificate
affirmative steps to prepare the property for
under s. (d) of the federal Fair Labor Standards Act
of 1938, as amended, are declared wholly
means environmental or land use permitting
educational in purpose and are exempt from
activities, creation of architectural plans or
certification, accreditation, and membership
schematic drawings, land clearing or site
requirements set forth in s. 196.012. Those portions
preparation, construction or renovation activities,
of property of college fraternities and sororities
or other similar activities that demonstrate
certified by the president of the college or
commitment of the property to an educational use.
university to the appropriate property appraiser as
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History.s. 10, ch. 71-133; s. 1, ch. 77-102; ss. 35, 37,
use, alcoholic beverages are served or consumed on
ch. 90-203; s. 2, ch. 91-121; s. 1, ch. 99-283; s. 4, ch. 2000-
the premises. Any portion of such property used for
262; s. 25, ch. 2012-193; s. 12, ch. 2013-72.
nonexempt purposes may be valued and placed
upon the tax roll separately from any portion
196.1983 Charter school exemption from
entitled to exemption pursuant to this section.
ad valorem taxes. Any facility, or portion
(2) This exemption shall not apply to
thereof, used to house a charter school whose
condominium common elements and shall not
charter has been approved by the sponsor and the
apply to any structure unless it is generally open
governing board pursuant to s. 1002.33(7) shall be
and available for use by the general public.
exempt from ad valorem taxes. For leasehold
History.s. 1, ch. 80-253.
properties, the landlord must certify by affidavit to
the charter school that the required payments under
196.1987 Biblical history display property
the lease, whether paid to the landlord or on behalf
exemption.The use of property owned by an
of the landlord to a third party, will be reduced to
organization exempt from federal income tax under
the extent of the exemption received. The owner of
s. 501(c)(3) of the Internal Revenue Code to
the property shall disclose to a charter school the
exhibit, illustrate, and interpret Biblical
full amount of the benefit derived from the
manuscripts, codices, stone tablets, and other
exemption and the method for ensuring that the
Biblical archives; provide live and recorded
charter school receives such benefit. The charter
demonstrations, explanations, reenactments, and
school shall receive the full benefit derived from the
illustrations of Biblical history and Biblical
exemption.
worship; and exhibit times, places, and events of
History.s. 1, ch. 2000-306; s. 27, ch. 2002-1; s. 909,
Biblical history and significance, when such
ch. 2002-387; s. 16, ch. 2003-1; s. 7, ch. 2017-36.
activity is open to the public and is available to the
public for no admission charge at least 1 day each
196.1985 Labor organization property
calendar year, subject to capacity limits, and when
exemption.Real property owned and used by any
such organization has received written
labor organization which has a charter from a state
correspondence from the Internal Revenue Service
or national organization, which property is used
predominantly by such organization for educational
activities does not adversely affect the
purposes, is hereby defined as property within the
purview of s. 3, Art. VII of the State Constitution
the Internal Revenue Code, constitutes religious use
and shall be exempt from ad valorem taxation to the
of such property, which is hereby defined as
extent of such use pursuant to s. 196.192(2). Any
property within the purview of s. 3(a), Art. VII of
portion of such property used for nonexempt
the State Constitution and is exempt from ad
purposes may be valued and placed upon the tax
valorem taxation to the extent of such use pursuant
rolls separately from any portion entitled to
to s. 196.192(2). Any portion of such property used
exemption pursuant to this section.
for nonexempt purposes may be valued and placed
History.s. 1, ch. 77-459.
upon the tax rolls separately from any portion
196.1986 Community centers
entitled to exemption pursuant to this section.
History.s. 1, ch. 2006-164.
exemption.
(1) A single general-purpose structure
196.199 Government property
represented as a community center owned and
exemption.
operated by a private, nonprofit organization and
(1) Property owned and used by the following
used predominantly for educational, literary,
governmental units shall be exempt from taxation
scientific, religious, or charitable purposes is
under the following conditions:
hereby defined as property within the purview of s.
(a)1. All property of the United States is
3(a), Art. VII of the State Constitution and shall be
exempt from ad valorem taxation, except such
exempt from ad valorem taxes imposed by taxing
property as is subject to tax by this state or any
authorities. However, no use shall be considered to
serve an exempt purpose if, in conjunction with that
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political subdivision thereof or any municipality from the tax authorized under s. 212.0305(4) which
under any law of the United States. is upon exempt or immune federal, state, or county
2. Notwithstanding any other provision of property.
law, for purposes of the exemption from ad valorem (2) Property owned by the following
taxation provided in subparagraph 1., property of governmental units but used by nongovernmental
the United States includes any leasehold interest of lessees shall only be exempt from taxation under
and improvements affixed to land owned by the the following conditions:
1
United States, any branch of the United States (a) Leasehold interests in property of the
Armed Forces, or any agency or quasi-United States, of the state or any of its several
governmental agency of the United States if the political subdivisions, or of municipalities,
leasehold interest and improvements are acquired agencies, authorities, and other public bodies
or constructed and used pursuant to the federal corporate of the state shall be exempt from ad
Military Housing Privatization Initiative of 1996, valorem taxation and the intangible tax pursuant to
10 U.S.C. ss. 2871 et seq. As used in this paragraph (b) only when the lessee serves or
ncludes performs a governmental, municipal, or public
actual housing units and any facilities that are purpose or function, as defined in s. 196.012(6). In
directly related to such housing units, including any all such cases, all other interests in the leased
housing maintenance facilities, housing rental and property shall also be exempt from ad valorem
management offices, parks and community centers, taxation. However, a leasehold interest in property
and recreational facilities. Any leasehold interest of the state may not be exempted from ad valorem
and improvements described in this subparagraph, taxation when a nongovernmental lessee uses such
regardless of whether title is held by the United property for the operation of a multipurpose
States, shall be construed as being owned by the hazardous waste treatment facility.
United States, the applicable branch of the United (b) Except as provided in paragraph (c), the
States Armed Forces, or the applicable agency or exemption provided by this subsection shall not
quasi-governmental agency of the United States apply to those portions of a leasehold or other
and are exempt from ad valorem taxation without interest defined by s. 199.023(1)(d), Florida
the necessity of an application for exemption being Statutes 2005, subject to the provisions of
filed or approved by the property appraiser. This subsection (7). Such leasehold or other interest shall
subparagraph does not apply to a transient public be taxed only as intangible personal property
lodging establishment as defined in s. 509.013 and pursuant to chapter 199, Florida Statutes 2005, if
does not affect any existing agreement to provide rental payments are due in consideration of such
municipal services by a municipality or county. leasehold or other interest. All applicable
(b) All property of this state which is used for collection, administration, and enforcement
governmental purposes shall be exempt from ad provisions of chapter 199, Florida Statutes 2005,
valorem taxation except as otherwise provided by shall apply to taxation of such leaseholds. If no
law.rental payments are due pursuant to the agreement
(c) All property of the several political creating such leasehold or other interest, the
subdivisions and municipalities of this state or of leasehold or other interest shall be taxed as real
entities created by general or special law and property. Nothing in this paragraph shall be deemed
composed entirely of governmental agencies, or to exempt personal property, buildings, or other real
property conveyed to a nonprofit corporation which property improvements owned by the lessee from
would revert to the governmental agency, which is ad valorem taxation.
used for governmental, municipal, or public (c) Any governmental property leased to an
purposes shall be exempt from ad valorem taxation, organization which uses the property exclusively
except as otherwise provided by law. for literary, scientific, religious, or charitable
(d) All property of municipalities is exempt purposes shall be exempt from taxation.
from ad valorem taxation if used as an essential (3) Nothing herein or in s. 196.001 shall
ancillary function of a facility constructed with require a governmental unit or authority to impose
financing obtained in part by pledging proceeds taxes upon a leasehold estate created, extended, or
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renewed prior to April 15, 1976, if the lease by legal action or by the issuance of tax executions
agreement creating such leasehold estate contains a that shall become liens upon any other property in
covenant on the part of such governmental unit or any county of this state of the taxpayer who owes
authority as lessor to refrain from imposing taxes said tax. The sheriff of the county shall execute the
on the leasehold estate during the term of the tax execution in the same manner as other
leasehold estate; but any such covenant shall not executions are executed under chapters 30 and 56.
prevent taxation of a leasehold estate by any such (b) Nonpayment of any such taxes by the
taxing unit or authority other than the unit or lessee shall result in the revocation of any
authority making such covenant. occupational license of such person or the
(4) Property owned by any municipality, revocation, upon certification hereunder by the
agency, authority, or other public body corporate of property appraiser to the Department of State, of the
the state which becomes subject to a leasehold corporate charter of any such domestic corporation
interest or other possessory interest of a or the revocation, upon certification hereunder by
nongovernmental lessee other than that described in the property appraiser to the Department of State,
paragraph (2)(a), after April 14, 1976, shall be of the authority of any foreign corporation to do
subject to ad valorem taxation unless the lessee is business in this state, as appropriate, which such
an organization which uses the property exclusively license, charter, or authority is related to the leased
for literary, scientific, religious, or charitable property.
purposes. (9) Improvements to real property which are
(5) Leasehold interests in governmental located on state-owned land and which are leased to
property shall not be exempt pursuant to this a public educational institution shall be deemed
subsection unless an application for exemption has owned by the public educational institution for
been filed on or before March 1 with the property purposes of this section where, by the terms of the
appraiser. The property appraiser shall review the lease, the improvement will become the property of
application and make findings of fact which shall the public educational institution or the State of
be presented to the value adjustment board at its Florida at the expiration of the lease.
convening, whereupon the board shall take (10) Notwithstanding any other provision of
appropriate action regarding the application. If the law to the contrary, property held by a port
exemption in whole or in part is granted, or authority and any leasehold interest in such
established by judicial proceeding, it shall remain property are exempt from ad valorem taxation to the
valid for the duration of the lease unless the lessee same extent that county property is immune from
changes its use, in which case the lessee shall again taxation, provided such property is located in a
submit an application for exemption. The county described in s. 9, Art. VIII of the State
requirements set forth in s. 196.194 shall apply to Constitution (1885), as restated in s. 6(e), Art. VIII
all applications made under this subsection. of the State Constitution (1968).
History.s. 11, ch. 71-133; s. 1, ch. 76-283; s. 1, ch. 77-
(6) No exemption granted before June 1,
174; ss. 1, 2, ch. 80-368; s. 4, ch. 82-388; s. 13, ch. 83-215; s.
1976, shall be revoked by this chapter if such
30, ch. 85-342; s. 1, ch. 86-141; s. 61, ch. 86-152; s. 81, ch.
revocation will impair any existing bond
88-130; s. 47, ch. 91-45; s. 160, ch. 91-112; s. 1, ch. 96-288;
agreement.
s. 1, ch. 96-323; s. 9, ch. 2006-312; s. 1, ch. 2012-32; s. 26,
(7) Property which is originally leased for 100
ch. 2012-193; s. 1, ch. 2015-80.
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
the issuance of bonds pursuant to parts II, III, and
local governmental authority prior to January 1,
V of chapter 159, shall be deemed to be owned for
1969, for use of public property, under which it was
purposes of this section.
understood and agreed in a written instrument or by
(8)(a) Any and all of the aforesaid taxes on
special act that no ad valorem real property taxes
any leasehold described in this section shall not
would be paid by the licensee or lessee, shall be
become a lien on same or the property itself but
deemed a license or management agreement for the
shall constitute a debt due and shall be recoverable
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use or management of public property. Such ____YesFor authority to grant exemptions.
interest shall be deemed not to convey an interest in ____NoAgainst authority to grant
the property and shall not be subject to ad valorem exemptions.
real property taxation. Nothing in this section shall (3) The board of county commissioners or the
be deemed to exempt such licensee from the ad governing authority of the municipality that calls a
valorem intangible tax and the ad valorem personal referendum within its total jurisdiction to determine
property tax. whether its respective jurisdiction may grant
History.s. 9, ch. 80-368.
economic development ad valorem tax exemptions
may vote to limit the effect of the referendum to
authority to grant economic development tax
exemptions for new businesses and expansions of
1
196.1995 Economic development ad
existing businesses located in an enterprise zone or
valorem tax exemption.
a brownfield area, as defined in s. 376.79(5). If an
(1) The board of county commissioners of any
area nominated to be an enterprise zone pursuant to
county or the governing authority of any
s. 290.0055 has not yet been designated pursuant to
municipality shall call a referendum within its total
s. 290.0065, the board of county commissioners or
jurisdiction to determine whether its respective
the governing authority of the municipality may
jurisdiction may grant economic development ad
call such referendum prior to such designation;
valorem tax exemptions under s. 3, Art. VII of the
however, the authority to grant economic
State Constitution if:
development ad valorem tax exemptions does not
(a) The board of county commissioners of the
apply until such area is designated pursuant to s.
county or the governing authority of the
290.0065. The ballot question in such referendum
municipality votes to hold such referendum;
shall be in substantially the following form and
(b) The board of county commissioners of the
shall be used in lieu of the ballot question
county or the governing authority of the
prescribed in subsection (2):
municipality receives a petition signed by 10
percent of the registered electors of its respective
Shall the board of county commissioners of this
jurisdiction, which petition calls for the holding of
county (or the governing authority of this
such referendum; or
municipality, or both) be authorized to grant,
(c) The board of county commissioners of a
pursuant to s. 3, Art. VII of the State Constitution,
charter county receives a petition or initiative
property tax exemptions for new businesses and
signed by the required percentage of registered
expansions of existing businesses that are located in
electors in accordance with the procedures
an enterprise zone or a brownfield area and that are
expected to create new, full-time jobs in the county
enactment of ordinances or for approval of
(or municipality, or both)?
amendments of the charter, if less than 10 percent,
which petition or initiative calls for the holding of
____YesFor authority to grant exemptions.
such referendum.
____NoAgainst authority to grant
(2) The ballot question in such referendum
exemptions.
shall be in substantially the following form:
(4) A referendum pursuant to this section may
be called only once in any 12-month period.
2
Shall the board of county commissioners of this
(5) Upon a majority vote in favor of such
county (or the governing authority of this
authority, the board of county commissioners or the
municipality, or both) be authorized to grant,
governing authority of the municipality, at its
pursuant to s. 3, Art. VII of the State Constitution,
discretion, by ordinance may exempt from ad
property tax exemptions to new businesses and
valorem taxation up to 100 percent of the assessed
expansions of existing businesses that are expected
value of all improvements to real property made by
to create new, full-time jobs in the county (or
or for the use of a new business and of all tangible
municipality, or both)?
personal property of such new business, or up to
100 percent of the assessed value of all added
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improvements to real property made to facilitate the (6) With respect to a new business as defined
expansion of an existing business and of the net by s. 196.012(14)(c), the municipality annexing the
increase in all tangible personal property acquired property on which the business is situated may
to facilitate such expansion of an existing business. grant an economic development ad valorem tax
To qualify for this exemption, the improvements to exemption under this section to that business for a
real property must be made or the tangible personal period that will expire upon the expiration of the
property must be added or increased after approval exemption granted by the county. If the county
by motion or resolution of the local governing renews the exemption under subsection (7), the
body, subject to ordinance adoption or on or after municipality may also extend its exemption. A
the day the ordinance is adopted. However, if the municipal economic development ad valorem tax
authority to grant exemptions is approved in a exemption granted under this subsection may not
referendum in which the ballot question contained extend beyond the duration of the county
in subsection (3) appears on the ballot, the authority exemption.
of the board of county commissioners or the (7) The authority to grant exemptions under
governing authority of the municipality to grant this section expires 10 years after the date such
exemptions is limited solely to new businesses and authority was approved in an election, but such
expansions of existing businesses that are located in authority may be renewed for subsequent 10-year
an area which was designated as an enterprise zone periods if each 10-year renewal is approved in a
pursuant to chapter 290 as of December 30, 2015, referendum called and held pursuant to this section.
or in a brownfield area. New businesses and (8) Any person, firm, or corporation which
expansions of existing businesses located in an area desires an economic development ad valorem tax
that was designated as an enterprise zone pursuant exemption shall, in the year the exemption is
to chapter 290 as of December 30, 2015, but is not desired to take effect, file a written application on a
in a brownfield area, may qualify for the ad valorem form prescribed by the department with the board
tax exemption only if approved by motion or of county commissioners or the governing authority
resolution of the local governing body, subject to of the municipality, or both. The application shall
ordinance adoption, or by ordinance, enacted before request the adoption of an ordinance granting the
December 31, 2015. Property acquired to replace applicant an exemption pursuant to this section and
existing property shall not be considered to shall include the following information:
facilitate a business expansion. All data center (a) The name and location of the new business
equipment for a data center shall be exempt from ad or the expansion of an existing business;
valorem taxation for the term of the approved (b) A description of the improvements to real
exemption. The exemption applies only to taxes property for which an exemption is requested and
levied by the respective unit of government the date of commencement of construction of such
granting the exemption. The exemption does not improvements;
apply, however, to taxes levied for the payment of (c) A description of the tangible personal
bonds or to taxes authorized by a vote of the property for which an exemption is requested and
electors pursuant to s. 9(b) or s. 12, Art. VII of the the dates when such property was or is to be
State Constitution. Any such exemption shall purchased;
remain in effect for up to 10 years with respect to (d) Proof, to the satisfaction of the board of
any particular facility, or up to 20 years for a data county commissioners or the governing authority of
center, regardless of any change in the authority of the municipality, that the applicant is a new
the county or municipality to grant such exemptions business or an expansion of an existing business, as
or the expiration of the Enterprise Zone Act defined in s. 196.012;
pursuant to chapter 290. The exemption shall not be (e) The number of jobs the applicant expects
prolonged or extended by granting exemptions to create along with the average wage of the jobs
from additional taxes or by virtue of any and whether the jobs are full-time or part-time;
reorganization or sale of the business receiving the (f) The expected time schedule for job
exemption. creation; and
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(g) Other information deemed necessary or (e) The environmental impact of the proposed
appropriate by the department, county, or business or operation;
municipality. (f) The extent to which the applicant intends
(9) Before it takes action on the application, to source its supplies and materials within the
the board of county commissioners or the applicable jurisdiction; and
governing authority of the municipality shall (g) Any other economic-related
deliver a copy of the application to the property characteristics or criteria deemed necessary by the
appraiser of the county. After careful consideration, board of county commissioners or the governing
the property appraiser shall report the following authority of the municipality.
2
information to the board of county commissioners (11) An ordinance granting an exemption
or the governing authority of the municipality: under this section shall be adopted in the same
(a) The total revenue available to the county manner as any other ordinance of the county or
or municipality for the current fiscal year from ad municipality and shall include the following:
valorem tax sources, or an estimate of such revenue (a) The name and address of the new business
if the actual total revenue available cannot be or expansion of an existing business to which the
determined; exemption is granted;
(b) Any revenue lost to the county or (b) The total amount of revenue available to
municipality for the current fiscal year by virtue of the county or municipality from ad valorem tax
exemptions previously granted under this section, sources for the current fiscal year, the total amount
or an estimate of such revenue if the actual revenue of revenue lost to the county or municipality for the
lost cannot be determined; current fiscal year by virtue of economic
(c) An estimate of the revenue which would development ad valorem tax exemptions currently
be lost to the county or municipality during the in effect, and the estimated revenue loss to the
current fiscal year if the exemption applied for were county or municipality for the current fiscal year
granted had the property for which the exemption is attributable to the exemption of the business named
requested otherwise been subject to taxation; and in the ordinance;
(d) A determination as to whether the (c) The period of time for which the
property for which an exemption is requested is to exemption will remain in effect and the expiration
be incorporated into a new business or the date of the exemption, which may be any period of
expansion of an existing business, as defined in s. time up to 10 years, or up to 20 years for a data
196.012, or into neither, which determination the center; and
property appraiser shall also affix to the face of the (d) A finding that the business named in the
application. Upon the request of the property ordinance meets the requirements of s. 196.012(14)
appraiser, the department shall provide to him or or (15).
her such information as it may have available to (12) Upon approval of an application for a tax
assist in making such determination. exemption under this section, the board of county
(10) In considering any application for an commissioners or the governing authority of the
exemption under this section, the board of county municipality and the applicant may enter into a
commissioners or the governing authority of the written tax exemption agreement, which may
municipality must take into account the following: include performance criteria and must be consistent
(a) The total number of net new jobs to be with the requirements of this section or other
created by the applicant; applicable laws. The agreement must require the
(b) The average wage of the new jobs; applicant to report at a specific time before the
(c) The capital investment to be made by the expiration of the exemption the actual number of
applicant; new, full-time jobs created and their actual average
(d) The type of business or operation and wage. The agreement may provide the board of
whether it qualifies as a targeted industry as may be county commissioners or the governing authority of
identified from time to time by the board of county the municipality with authority to revoke, in whole
commissioners or the governing authority of the or in part, the exemption if the applicant fails to
municipality;
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meet the expectations and representations described property. In order for the property to qualify for the
in subsection (8). exemption, any such improvements must be made
History.s. 2, ch. 80-347; s. 1, ch. 83-141; s. 30, ch. 84-
on or after the day the ordinance authorizing ad
356; s. 11, ch. 86-300; s. 1, ch. 90-57; s. 68, ch. 94-136; s.
valorem tax exemption for historic properties is
1477, ch. 95-147; s. 57, ch. 95-280; s. 110, ch. 99-251; s. 5,
adopted.
ch. 2006-291; s. 3, ch. 2010-147; s. 2, ch. 2011-182; s. 6, ch.
(3) The ordinance shall designate the type and
2013-77; s. 1, ch. 2014-40; s. 5, ch. 2016-184; s. 3, ch. 2016-
location of historic property for which exemptions
220.
1
Note.Section 14, ch. 2014-
may be granted, which may include any property
ordinance enacted pursuant to s. 196.1995, Florida Statutes,
meeting the provisions of subsection (11), which
before the effective date of this act shall not be invalidated on
property may be further required to be located
the ground that improvements to real property were made or
within a particular geographic area or areas of the
that tangible personal property was added or increased before
county or municipality.
the date that such ordinance was adopted, as long as the local
governing body acted substantially in accordance with s.
(4) The ordinance must specify that such
exemptions shall apply only to taxes levied by the
unit of government granting the exemption. The
196.1996 Economic development ad
exemptions do not apply, however, to taxes levied
valorem tax exemption; effect of ch. 94-136.
for the payment of bonds or to taxes authorized by
Nothing contained in chapter 94-136, Laws of
a vote of the electors pursuant to s. 9(b) or s. 12,
Florida, shall be deemed to require any board of
Art. VII of the State Constitution.
county commissioners or a governing body of any
(5) The ordinance must specify that any
municipality to reenact any resolution or ordinance
exemption granted remains in effect for up to 10
to authorize the board of county commissioners or
years with respect to any particular property,
the governing body to grant economic development
regardless of any change in the authority of the
ad valorem tax exemptions in an enterprise zone
county or municipality to grant such exemptions or
that was in effect on December 31, 1994. Economic
any change in ownership of the property. In order
development ad valorem tax exemptions may be
to retain the exemption, however, the historic
granted pursuant to such resolution or ordinance
character of the property, and improvements which
which was previously approved and a referendum,
qualified the property for an exemption, must be
beginning July 1, 1995.
maintained over the period for which the exemption
History.s. 57, ch. 94-136.
is granted.
(6) The ordinance shall designate either a
196.1997 Ad valorem tax exemptions for
local historic preservation office or the Division of
historic properties.
Historical Resources of the Department of State to
(1) The board of county commissioners of any
review applications for exemptions. The local
county or the governing authority of any
historic preservation office or the division,
municipality may adopt an ordinance to allow ad
whichever is applicable, must recommend that the
valorem tax exemptions under s. 3, Art. VII of the
board of county commissioners or the governing
State Constitution to historic properties if the
authority of the municipality grant or deny the
owners are engaging in the restoration,
exemption. Such reviews must be conducted in
rehabilitation, or renovation of such properties in
accordance with rules adopted by the Department
accordance with guidelines established in this
of State. The recommendation, and the reasons
section.
therefor, must be provided to the applicant and to
(2) The board of county commissioners or the
the governing entity before consideration of the
governing authority of the municipality by
application at an official meeting of the governing
ordinance may authorize the exemption from ad
entity. For the purposes of this section, local
valorem taxation of up to 100 percent of the
historic preservation offices must be approved and
assessed value of all improvements to historic
certified by the Department of State.
properties which result from the restoration,
(7) To qualify for an exemption, the property
renovation, or rehabilitation of such properties. The
owner must enter into a covenant or agreement with
exemption applies only to improvements to real
the governing body for the term for which the
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exemption is granted. The form of the covenant or preservation ad valorem tax exemption to the
agreement must be established by the Department property appraiser of the county. Upon certification
of State and must require that the character of the of the assessment roll, or recertification, if
property, and the qualifying improvements to the applicable, pursuant to s. 193.122, for each fiscal
property, be maintained during the period that the year during which the ordinance is in effect, the
exemption is granted. The covenant or agreement property appraiser shall report the following
shall be binding on the current property owner, information to the local governing body:
transferees, and their heirs, successors, or assigns. (a) The total taxable value of all property
Violation of the covenant or agreement results in within the county or municipality for the current
the property owner being subject to the payment of fiscal year.
the differences between the total amount of taxes (b) The total exempted value of all property in
which would have been due in March in each of the the county or municipality which has been
previous years in which the covenant or agreement approved to receive historic preservation ad
was in effect had the property not received the valorem tax exemption for the current fiscal year.
exemption and the total amount of taxes actually (10) A majority vote of the board of county
paid in those years, plus interest on the difference commissioners of the county or of the governing
calculated as provided in s. 212.12(3). authority of the municipality shall be required to
(8) Any person, firm, or corporation that approve a written application for exemption. Such
desires an ad valorem tax exemption for the exemption shall take effect on the January 1
improvement of a historic property must, in the year following substantial completion of the
the exemption is desired to take effect, file with the improvement. The board of county commissioners
board of county commissioners or the governing or the governing authority of a municipality shall
authority of the municipality a written application include the following in the resolution or ordinance
on a form prescribed by the Department of State. approving the written application for exemption:
The application must include the following (a) The name of the owner and the address of
information: the historic property for which the exemption is
(a) The name of the property owner and the granted.
location of the historic property. (b) The period of time for which the
(b) A description of the improvements to real exemption will remain in effect and the expiration
property for which an exemption is requested and date of the exemption.
the date of commencement of construction of such (c) A finding that the historic property meets
improvements.the requirements of this section.
(c) Proof, to the satisfaction of the designated (11) Property is qualified for an exemption
local historic preservation office or the Division of under this section if:
Historical Resources, whichever is applicable, that (a) At the time the exemption is granted, the
the property that is to be rehabilitated or renovated property:
is a historic property under this section. 1. Is individually listed in the National
(d) Proof, to the satisfaction of the designated Register of Historic Places pursuant to the National
local historic preservation office or the Division of Historic Preservation Act of 1966, as amended; or
Historical Resources, whichever is applicable, that 2. Is a contributing property to a national-
the improvements to the property will be consistent register-listed district; or
s3. Is designated as a historic property, or as a
Standards for Rehabilitation and will be made in contributing property to a historic district, under the
accordance with guidelines developed by the terms of a local preservation ordinance; and
Department of State. (b) The local historic preservation office or
(e) Other information deemed necessary by the Division of Historical Resources, whichever is
the Department of State. applicable, has certified to the local governing
(9) The board of county commissioners or the authority that the property for which an exemption
governing authority of the municipality shall is requested satisfies paragraph (a).
deliver a copy of each application for a historic
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(12) In order for an improvement to a historic (2) In addition to meeting the criteria
property to qualify the property for an exemption, established in rules adopted by the Department of
the improvement must: State under s. 196.1997, a historic property is
(a) Be consistent with the United States qualified for an exemption under this section if the
Division of Historical Resources, or the local
(b) Be determined by the Division of historic preservation office, whichever is
Historical Resources or the local historic applicable, determines that the property meets the
preservation office, whichever is applicable, to criteria established in rules adopted by the
meet criteria established in rules adopted by the Department of State under this section.
Department of State. (3) In addition to the authority granted to the
(13) The Department of State shall adopt rules Department of State to adopt rules under s.
as provided in chapter 120 for the implementation 196.1997, the Department of State shall adopt rules
of this section. These rules must specify the criteria as provided in chapter 120 for the implementation
for determining whether a property is eligible for of this section, which shall include criteria for
exemption; guidelines to determine improvements determining whether a property is qualified for the
to historic properties which qualify the property for exemption authorized by this section, and other
an exemption; criteria for the review of applications rules necessary to implement this section.
History.s. 2, ch. 92-159.
for exemptions; procedures for the cancellation of
exemptions for violations to the agreement required
196.1999 Space laboratories and carriers;
by subsection (7); the manner in which local
exemption.Notwithstanding other provisions of
historic preservation offices may be certified as
this chapter, a module, pallet, rack, locker, and any
qualified to review applications; and other
necessary associated hardware and subsystem
requirements necessary to implement this section.
owned by any person and intended to be used to
History.s. 1, ch. 92-159.
transport or store cargo used for a space laboratory
196.1998 Additional ad valorem tax for the primary purpose of conducting scientific
exemptions for historic properties open to the research in space is deemed to carry out a scientific
public.purpose and is exempt from ad valorem taxation.
History.s. 32, ch. 2005-280.
(1) If an improvement qualifies a historic
property for an exemption under s. 196.1997, and
196.2001 Not-for-profit sewer and water
the property is used for nonprofit or governmental
company property exemption.
purposes and is regularly and frequently open for
(1) Property of any sewer and water company
the publ
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
the municipality by ordinance may authorize the
of January 1 of the year for which the exemption
exemption from ad valorem taxation of up to 100
from ad valorem property taxes is requested, from
percent of the assessed value of the property, as
federal income taxation by having qualified under
improved, any provision of s. 196.1997(2) to the
s. 115(a) of the Internal Revenue Code of 1954 or
contrary notwithstanding, if all other provisions of
of a corresponding section of a subsequently
that section are complied with; provided, however,
enacted federal revenue act, shall be exempt from
that the assessed value of the improvement must be
ad valorem taxation, provided the following criteria
equal to at least 50 percent of the total assessed
for exemption are met by the not-for-profit sewer
value of the property as improved. The exemption
and water company:
applies only to real property to which
(a) Net income derived by the company does
improvements are made by or for the use of the
not inure to any private shareholder or individual.
existing owner. In order for the property to qualify
(b) Gross receipts do not constitute gross
for the exemption provided in this section, any such
income for federal income tax purposes.
improvements must be made on or after the day the
(c)
ordinance granting the exemption is adopted.
board serve without compensation.
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(d) Rates for services rendered by the persons, or which pays any compensation to its
company are established by the governing board of officers, directors, trustees, members, or
the county or counties within which the company stockholders for services rendered to or on behalf
provides service; by the Public Service of the corporation;
Commission, in those counties in which rates are 2. Any contractual arrangement by the
regulated by the commission; or by the Farmers corporation with any officer, director, trustee,
Home Administration. member, or stockholder of the corporation
(e) Ownership of the company reverts to the regarding rendition of services, the provision of
county in which the company conducts its business goods or supplies, the management of applicant, the
upon retirement of all outstanding indebtedness of construction or renovation of the property of the
the company. corporation, the procurement of the real, personal,
or intangible property of the corporation, or other
similar financial interest in the affairs of the
Notwithstanding anything above, no exemption
corporation;
shall be granted until the property appraiser has
3. The reasonableness of payments made for
considered the proposed exemption and has made a
salaries for the operations of the corporation or for
specific finding that the water and sewer company
services, supplies, and materials used by the
in question performs a public purpose in the
corporation, reserves for repair, replacement, and
absence of which the expenditure of public funds
depreciation of the property of the corporation,
would be required.
payment of mortgages, liens, and encumbrances
(2)(a) No exemption authorized pursuant to
upon the property of the corporation, or other
this section shall be granted unless the company
purposes.
applies to the property appraiser on or before March
History.s. 11, ch. 76-234; s. 2, ch. 77-459.
1 of each year for such exemption. In its annual
application for exemption, the company shall
196.2002 Exemption for s. 501(c)(12) not-
provide the property appraiser with the following
for-profit water and wastewater systems.
information:
Property of any not-for-profit water and wastewater
1. Financial statements for the immediately
corporation which holds a current exemption from
preceding fiscal year, certified by an independent
federal income tax under s. 501(c)(12) of the
certified public accountant, showing the financial
Internal Revenue Code, as amended, shall be
condition and records of operation of the company
exempt from ad valorem taxation if the sole or
for that fiscal year.
primary function of the corporation is to construct,
2. Any other records or information as may be
maintain, or operate a water and/or wastewater
requested by the property appraiser for the purposes
system in this state.
of determining whether the requirements of
History.s. 1, ch. 2000-355.
subsection (1) have been met.
(b) The exemption from ad valorem taxation
196.202 Property of widows, widowers,
shall not be granted to a not-for-profit sewer and
blind persons, and persons totally and
water company unless the company meets the
permanently disabled.
criteria set forth in subsection (1). In determining
(1) Property to the value of $500 of every
whether the company is operated as a profitmaking
widow, widower, blind person, or totally and
venture, the property appraiser shall consider the
permanently disabled person who is a bona fide
following:
resident of this state is exempt from taxation. As
1. Any advances or payments directly or
d
indirectly by way of salary, fee, loan, gift, bonus,
gratuity, drawing account, commission, or
is currently certified by a physician licensed in this
otherwise (except for reimbursement of advances
state, by the United States Department of Veterans
for reasonable out-of-pocket expenses incurred on
Affairs or its predecessor, or by the Social Security
behalf of the applicant) to any person, company, or
Administration to be totally and permanently
other entity directly or indirectly controlled by such
disabled.
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95-147; s. 31, ch. 95-280; s. 1, ch. 2002-271; s. 2, ch. 2005-
(2) An applicant for the exemption under this
42; s. 28, ch. 2012-193; s. 16, ch. 2018-118.
section may apply for the exemption before
Note.Former s. 192.11.
receiving the necessary documentation from the
United States Department of Veterans Affairs or its
1
196.26 Exemption for real property
predecessor, or the Social Security Administration.
dedicated in perpetuity for conservation
Upon receipt of the documentation, the exemption
purposes.
shall be granted as of the date of the original
(1) As used in this section:
application, and the excess taxes paid shall be
(a)
refunded. Any refund of excess taxes paid shall be
commercial uses that are allowed by the
limited to those paid during the 4-year period of
conservation easement encumbering the land
limitation set forth in s. 197.182(1)(e).
exempt from taxation under this section.
History.s. 12, ch. 71-133; s. 1, ch. 88-293; s. 1, ch.
(b)
2001-204; s. 1, ch. 2001-245; s. 27, ch. 2012-193.
property right described in s. 704.06.
(c)
196.24 Exemption for disabled ex-
1. Serving a conservation purpose, as defined
servicemember or surviving spouse; evidence of
in 26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which
disability.
serves as the basis of a qualified conservation
(1) Any ex-servicemember, as defined in s.
contribution under 26 U.S.C. s. 170(h); or
196.012, who is a bona fide resident of the state,
2.a. Retention of the substantial natural value
who was discharged under honorable conditions,
of land, including woodlands, wetlands,
and who has been disabled to a degree of 10 percent
watercourses, ponds, streams, and natural open
or more by misfortune or while serving during a
spaces;
period of wartime service as defined in s. 1.01(14)
b. Retention of such lands as suitable habitat
is entitled to the exemption from taxation provided
for fish, plants, or wildlife; or
for in s. 3(b), Art. VII of the State Constitution as
c.
provided in this section. Property to the value of
water quality enhancement or water recharge.
$5,000 of such a person is exempt from taxation.
(d)
The production by him or her of a certificate of
land is encumbered by an irrevocable, perpetual
disability from the United States Government or the
conservation easement.
United States Department of Veterans Affairs or its
(2) Land that is dedicated in perpetuity for
predecessor before the property appraiser of the
conservation purposes and that is used exclusively
county wherein the ex-
for conservation purposes is exempt from ad
lies is prima facie evidence of the fact that he or she
valorem taxation. Such exclusive use does not
is entitled to the exemption. The unremarried
preclude the receipt of income from activities that
surviving spouse of such a disabled ex-
are consistent with a management plan when the
servicemember is also entitled to the exemption.
income is used to implement, maintain, and manage
(2) An applicant for the exemption under this
the management plan.
section may apply for the exemption before
(3) Land that is dedicated in perpetuity for
receiving the necessary documentation from the
conservation purposes and that is used for allowed
United States Government or the United States
commercial uses is exempt from ad valorem
Department of Veterans Affairs or its predecessor.
taxation to the extent of 50 percent of the assessed
Upon receipt of the documentation, the exemption
value of the land.
shall be granted as of the date of the original
(4) Land that comprises less than 40
application, and the excess taxes paid shall be
contiguous acres does not qualify for the exemption
refunded. Any refund of excess taxes paid shall be
provided in this section unless, in addition to
limited to those paid during the 4-year period of
meeting the other requirements of this section, the
limitation set forth in s. 197.182(1)(e).
use of the land for conservation purposes is
History.s. 1, ch. 16298, 1933; CGL 1936 Supp.
897(1); s. 2, ch. 67-457; ss. 1, 2, ch. 69-55; s. 16, ch. 69-216;
determined by the Acquisition and Restoration
s. 1, ch. 77-102; s. 8, ch. 84-114; s. 5, ch. 93-268; s. 1000, ch.
Council created in s. 259.035 to fulfill a clearly
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delineated state conservation policy and yield a have a third-party right of enforcement to enforce
significant public benefit. In making its the terms of the applicable conservation easement
determination of public benefit, the Acquisition and for any easement that is not enforceable by a federal
Restoration Council must give particular or state agency, county, municipality, or water
consideration to land that: management district when the holder of the
(a) Contains a natural sinkhole or natural easement is unable or unwilling to enforce the terms
spring that serves a water recharge or production of the easement.
function; (9) The Acquisition and Restoration Council,
(b) Contains a unique geological feature; created in s. 259.035, shall maintain a list of
(c) Provides habitat for endangered or nonprofit entities that are qualified to enforce the
threatened species; provisions of a conservation easement.
History.s. 1, ch. 2009-157.
(d) Provides nursery habitat for marine and
1
Note.Section 8, ch. 2009-
estuarine species;
Department of Revenue may adopt emergency rules to
(e) Provides protection or restoration of
administer s. 196.26, Florida Statutes, as created by this act.
vulnerable coastal areas;
The emergency rules shall remain in effect for 6 months after
(f) Preserves natural shoreline habitat; or
adoption and may be renewed during the pendency of
(g) Provides retention of natural open space in
procedures to adopt rules addressing the subject of the
otherwise densely built-up areas.
196.28 Cancellation of delinquent taxes
Any land approved by the Acquisition and
upon lands used for road purposes, etc.
Restoration Council under this subsection must
(1) The board of county commissioners of
have a management plan and a designated manager
each county of the state be and it is hereby given
who will be responsible for implementing the
full power and authority to cancel and discharge
management plan.
any and all liens for taxes, delinquent or current,
(5) The conservation easement that serves as
held or owned by the county or the state, upon
the basis for the exemption granted by this section
lands, heretofore or hereafter, conveyed to, or
must include baseline documentation as to the
acquired by any agency, governmental subdivision
natural values to be protected on the land and may
or municipality of the state, or the United States, for
include a management plan that details the
road purposes, defense purposes, recreation,
management of the land so as to effectuate the
reforestation or other public use; and said lands
conservation of natural resources on the land.
shall be exempt from county taxation so long as the
(6) Buildings, structures, and other
same are used for such public purpose.
improvements situated on land receiving the
(2) Such cancellation shall be by resolution of
exemption provided in this section and the land area
the board of county commissioners, duly adopted
immediately surrounding the buildings, structures,
and entered upon its minutes, properly describing
and improvements must be assessed separately
such lands, and setting forth the public use to which
pursuant to chapter 193. However, structures and
the same are, or will be, devoted. Upon receipt of a
other improvements that are auxiliary to the use of
certified copy of such resolution, the proper
the land for conservation purposes are exempt to the
officials of the county, and of the state, are hereby
same extent as the underlying land.
authorized, empowered and directed to make
(7) Land that qualifies for the exemption
proper entries upon the records to accomplish such
provided in this section the allowed commercial
cancellation and to do all things necessary to carry
uses of which include agriculture must comply with
out the provisions of this section, and to make the
the most recent best management practices if
same effective, this section being their authority so
adopted by rule of the Department of Agriculture
to do.
and Consumer Services.
History.ss. 1, 2, ch. 22845, 1945; ss. 1, 2, ch. 69-55.
(8) As provided in s. 704.06(8) and (9), water
Note.Former s. 192.59.
management districts with jurisdiction over lands
receiving the exemption provided in this section
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196.29 Cancellation of certain taxes on real 196.31 Taxes against state properties;
property acquired by a county, school board, notice.Whenever lands or other property of the
charter school governing board, or community state or of any agency thereof are situated within
college district board of trustees.Whenever any any district, subdistrict or governmental unit for the
county, school board, charter school governing purpose of taxation, which said lands or any of them
board, or community college district board of or other property, are or shall be subject to special
trustees of this state has heretofore acquired, or assessments or taxes, the tax collector or other tax
shall hereafter acquire, title to any real property, the collecting agency having authority to collect such
taxes of all political subdivisions, as defined in s. taxes or special assessments shall, upon such taxes
1.01, upon such property for the year in which title or special assessments becoming legally due and
to such property was acquired, or shall hereafter be payable, mail to the state agency or department
acquired, shall be that portion of the taxes levied or holding such land or other property, or if held by
accrued against such property for such year which the state, then to the Board of Trustees of the
the portion of such year which has expired at the Internal Improvement Trust Fund at Tallahassee, a
date of such acquisition bears to the entire year, and notice and make notation under the same date of
the remainder of such taxes for such year shall stand such notice on the tax roll, which said notice shall
canceled. contain a description of the lands or other property
History.s. 1, ch. 26974, 1951; s. 1, ch. 65-179; ss. 1, 2,
owned by the state or its agency upon which taxes
ch. 69-55; s. 1, ch. 69-300; s. 1, ch. 88-220; s. 2, ch. 2000-306.
or special assessments have been levied and are
Note.Former s. 192.60.
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
196.295 Property transferred to exempt
or special assessments shall not constitute a
governmental unit; tax payment into escrow;
delinquency or be the basis on which the said lands
taxes due from prior years.
or other property may be sold for the nonpayment
(1) In the event fee title to property is acquired
of such taxes or special assessments.
between January 1 and November 1 of any year by
History.s. 1, ch. 15640, 1931; CGL 1936 Supp.
a governmental unit exempt under this chapter by
953(1); ss. 1, 2, ch. 69-55; ss. 27, 35, ch. 69-106.
any means except condemnation or is acquired by
Note.Former s. 192.27.
any means except condemnation for use exclusively
for federal, state, county, or municipal purposes, the
196.32 Executive Office of the Governor;
taxpayer shall be required to place in escrow with
consent required to certain assessments.
the county tax collector an amount equal to the
When, under any law of this state heretofore or
current taxes prorated to the date of transfer of title,
hereafter enacted providing for the imposition of
based upon the current assessment and millage rates
any tax, provision is made for the payment of any
on the land involved. This fund shall be used to pay
portion of the revenue derived from such tax by any
any ad valorem taxes due, and the remainder of
state officer, officers, or board, to defray expenses
taxes which would otherwise have been due for that
incident to the enforcement and collection thereof,
current year shall stand canceled.
no such state officer, officers, or board may pay or
(2) In the event fee title to property is acquired
agree to pay any of such funds without the express
by a governmental unit exempt under this chapter
authorization and approval of the Executive Office
by any means except condemnation or is acquired
of the Governor.
by any means except condemnation for use
History.s. 1, ch. 21919, 1943; ss. 2, 3, ch. 67-371; ss.
1, 2, ch. 69-55; ss. 31, 35, ch. 69-106; s. 94, ch. 79-190.
exclusively for 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.
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FLORIDA STATUTES in the county or the sale of the property is
insufficient to pay all delinquent taxes, interest,
CHAPTER 197fees, and costs due, a personal property tax lien
TAX COLLECTIONS, SALES, AND LIENS applies against all other personal property of the
(EXCERPT) taxpayer in the county. However, a lien against
other personal property does not apply against
197.122 Lien of taxes; application. property that has been sold and is subordinate to
any valid prior or subsequent liens against such
197.162 Tax discount payment periods.
other property. An act of omission or commission
197.2421 Property tax deferral.
on the part of a property appraiser, tax collector,
board of county commissioners, clerk of the circuit
197.2423 Application for property tax deferral;
court, or county comptroller, or their deputies or
determination of approval or denial
assistants, or newspaper in which an advertisement
by tax collector.
of sale may be published does not defeat the
197.2425 Appeal of denied tax deferral.
payment of taxes, interest, fees, and costs due and
may be corrected at any time by the party
197.243 Definitions relating to homestead
responsible in the same manner as provided by law
property tax deferral.
for performing acts in the first place. Amounts so
197.252 Homestead tax deferral.
corrected shall be deemed to be valid ab initio and
do not affect the collection of the tax. All owners of
197.2524 Tax deferral for recreational
property are held to know that taxes are due and
and commercial working waterfront
payable annually and are responsible for
properties and affordable rental
ascertaining the amount of current and delinquent
housing property.
taxes and paying them before April 1 of the year
197.2526 Eligibility for tax deferral for
following the year in which taxes are assessed. A
affordable rental housing property
sale or conveyance of real or personal property for
nonpayment of taxes may not be held invalid
197.254 Annual notification to taxpayer.
except upon proof that:
197.263 Change in ownership or use of
(a) The property was not subject to taxation;
property.
(b) The taxes were paid before the sale of
197.292 Construction.
personal property; or
(c) The real property was redeemed before
197.301 Penalties.
receipt by the clerk of the court of full payment for
197.318 Abatement of taxes for residential
a deed based upon a certificate issued for
improvements damaged or destroyed
nonpayment of taxes, including all recording fees
by Hurricane Hermine, Hurricane
and documentary stamps.
Matthew, or Hurricane Irma.
(2) A lien created through the sale of a tax
certificate may not be foreclosed or enforced in any
197.323 Extension of roll during adjustment
manner except as prescribed in this chapter.
board hearings
(3) A property appraiser may also correct a
material mistake of fact relating to an essential
197.122 Lien of taxes; application.
condition of the subject property to reduce an
(1) All taxes imposed pursuant to the State
assessment if to do so requires only the exercise of
Constitution and laws of this state shall be a first
judgment as to the effect of the mistake of fact on
lien, superior to all other liens, on any property
the assessed or taxable value of the property.
against which the taxes have been assessed and
(a)
shall continue in full force from January 1 of the
year the taxes were levied until discharged by
a characteristic of the subject parcel, including
payment or until barred under chapter 95. If the
only:
property to which the lien applies cannot be located
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1. Environmental restrictions, zoning early payment applicable at the time of the request
restrictions, or restrictions on permissible use; applies for 30 days after the sending of the
2. Acreage; corrected tax notice.
3. Wetlands or other environmental lands that (3) A discount rate of 4 percent applies for 30
are or have been restricted in use because of such days after the sending of a tax notice resulting from
environmental features; the action of a value adjustment board when a
4. Access to usable land; corrected tax notice is issued before the taxes
5. Any characteristic of the subject parcel become delinquent pursuant to s. 197.333.
which, in the property appraiserThereafter, the regular discount periods apply.
the appraisal to be clearly erroneous; or (4) If the discount period ends on a Saturday,
6. Depreciation of the property that was based Sunday, or legal holiday, the discount period,
on a latent defect of the property which existed but including the zero percent period, extends to the
was not readily discernible by inspection on next working day, if payment is delivered to the
January 1, but not depreciation from any other designated collection office of the tax collector.
History.s. 134, ch. 85-342; s. 1, ch. 92-312; s. 2, ch.
cause.
98-139; s. 6, ch. 2011-151; s. 3, ch. 2011-181.
(b) The material mistake of fact may be
corrected by the property appraiser, in the same
197.2421 Property tax deferral.
manner as provided by law for performing the act
(1) If a property owner applies for a property
in the first place only within 1 year after the
tax deferral and meets the criteria established in this
approval of the tax roll pursuant to s. 193.1142. If
chapter, the tax collector shall approve the deferral
corrected, the tax roll becomes valid ab initio and
of the ad valorem taxes and non-ad valorem
does not affect the enforcement of the collection of
assessments.
the tax. If the correction results in a refund of taxes
(2) Authorized property tax deferral
paid on the basis of an erroneous assessment
programs are:
(a) Homestead tax deferral.
appraiser may request the department to pass upon
(b) Recreational and commercial working
the refund request pursuant to s. 197.182 or may
waterfront deferral.
submit the correction and refund order directly to
(c) Affordable rental housing deferral.
the tax collector in accordance with the notice
(3) Ad valorem taxes, non-ad valorem
provisions of s. 197.182(2). Corrections to tax rolls
assessments, and interest deferred pursuant to this
for previous years which result in refunds must be
chapter constitute a priority lien and attach to the
made pursuant to s. 197.182.
property in the same manner as other tax liens.
History.s. 129, ch. 85-342; s. 11, ch. 88-216; s. 9, ch.
Deferred taxes, assessments, and interest, however,
91-295; s. 6, ch. 92-32; s. 1, ch. 98-167; s. 3, ch. 2011-151.
are due, payable, and delinquent as provided in this
197.162 Tax discount payment periods.chapter.
History.s. 11, ch. 2011-151.
(1) For all taxes assessed on the county tax
rolls and collected by the county tax collector,
197.2423 Application for property tax
discounts for payments made before delinquency
deferral; determination of approval or denial by
shall be at the rate of 4 percent in the month of
tax collector.
November or at any time within 30 days after the
(1) A property owner is responsible for
sending of the original tax notice; 3 percent in the
submitting an annual application for tax deferral
following month of December; 2 percent in the
with the county tax collector on or before March 31
following month of January; 1 percent in the
following the year in which the taxes and non-ad
following month of February; and zero percent in
valorem assessments are assessed.
the following month of March or within 30 days
(2) Each applicant shall demonstrate
before the date of delinquency if the date of
compliance with the requirements for tax deferral.
delinquency is after April 1.
(3) The application for deferral shall be made
(2) If a taxpayer makes a request to have the
upon a form prescribed by the department and
original tax notice corrected, the discount rate for
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provided by the tax collector. The tax collector may (b) The primary mortgage financing on the
require the applicant to submit other evidence and property is for an amount that exceeds 70 percent
documentation deemed necessary in considering of the just value of the property.
the application. The application form shall advise (10) A tax collector who finds that the
the applicant: applicant is not entitled to the deferral shall send a
(a) Of the manner in which interest is notice of disapproval within 45 days after the date
computed. the application is filed, citing the reason for
(b) Of the conditions that must be met to disapproval. The original notice of disapproval
qualify for approval. shall be sent to the applicant and shall advise the
(c) Of the conditions under which deferred applicant of the right to appeal the decision to the
taxes, assessments, and interest become due, value adjustment board and shall inform the
payable, and delinquent. applicant of the procedure for filing such an appeal.
History.s. 12, ch. 2011-151.
(d) That all tax deferrals pursuant to this
section constitute a priority tax lien on the
197.2425 Appeal of denied tax deferral.
An appeal of a denied tax deferral must be made by
(4) Each application shall include a list of all
the property owner to the value adjustment board
outstanding liens on the property and the current
on a form prescribed by the department and
value of each lien.
furnished by the tax collector. The appeal must be
(5) Each applicant shall furnish proof of fire
filed with the value adjustment board within 30
and extended coverage insurance in an amount at
days after the mailing of the notice of disapproval.
least equal to the total of all outstanding liens,
The value adjustment board shall review the
including a lien for deferred taxes, non-ad valorem
application and the evidence presented to the tax
assessments, and interest, with a loss payable
collector and, at the election of the applicant, must
clause to the tax collector.
hear the applicant in person, or by agent on the
(6) The tax collector shall consider each
annual application for a tax deferral within 45 days
The value adjustment board shall reverse the
after the application is filed or as soon as
decision of the tax collector and grant a tax deferral,
practicable thereafter. The tax collector shall
if in its judgment the applicant is entitled to the tax
exercise reasonable discretion based upon
deferral, or must affirm the decision of the tax
applicable information available under this section.
collector. An action by the value adjustment board
A tax collector who finds that the applicant is
is final unless the applicant or tax collector files a
entitled to the tax deferral shall approve the
de novo proceeding for a declaratory judgment or
application and maintain the deferral records until
other appropriate proceeding in the circuit court of
the tax lien is satisfied.
the county in which the property is located within
(7) For approved deferrals, the date of receipt
15 days after the date of the decision.
by the tax collector of the application for tax
History.s. 4, ch. 77-301; s. 3, ch. 78-161; s. 21, ch. 79-
deferral shall be used in calculating taxes due and
334; s. 146, ch. 85-342; s. 161, ch. 91-112; s. 1008, ch. 95-
payable net of discounts for early payment as
147; s. 6, ch. 98-139; s. 13, ch. 2011-151.
provided in s. 197.162.
Note.Former s. 197.0166; s. 197.253.
(8) The tax collector shall notify the property
appraiser in writing of those parcels for which taxes
197.243 Definitions relating to homestead
have been deferred.
property tax deferral.
(9) A tax deferral may not be granted if:
(1)
(a) The total amount of deferred taxes, non-
persons living together in a room or group of rooms
ad valorem assessments, and interest, plus the total
as a housing unit, but the term does not include
amount of all other unsatisfied liens on the
persons boarding in or renting a portion of the
property, exceeds 85 percent of the just value of the
dwelling.
property; or
(2)
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Internal Revenue Code, of all members of a denied on property that has been granted a tax
household.deferral.
History.s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-History.s. 3, ch. 77-301; s. 2, ch. 78-161; s. 20, ch. 79-
334; s. 144, ch. 85-342; s. 4, ch. 98-139; s. 14, ch. 2011-151. 334; s. 145, ch. 85-342; s. 1, ch. 89-328; s. 1007, ch. 95-147;
Note.Former s. 197.0164. s. 5, ch. 98-139; s. 1, ch. 2006-47; s. 8, ch. 2006-69; s. 7, ch.
2007-339; s. 15, ch. 2011-151; s. 3, ch. 2012-57.
Note.Former s. 197.0165.
197.252 Homestead tax deferral.
(1) Any person who is entitled to claim
197.2524 Tax deferral for recreational and
homestead tax exemption under s. 196.031(1) may
commercial working waterfront properties and
apply to defer payment of a portion of the combined
affordable rental housing property.
total of the ad valorem taxes, non-ad valorem
(1) This section applies to:
assessments, and interest accumulated on a tax
(a) Recreational and commercial working
certificate. Any applicant who is entitled to receive
waterfront properties if the owners are engaging in
the homestead tax exemption but has waived it for
the operation, rehabilitation, or renovation of such
any reason shall furnish a certificate of eligibility to
properties in accordance with guidelines
receive the exemption. Such certificate shall be
established in this section.
prepared by the county property appraiser upon
(b) Affordable rental housing, if the owners
request of the taxpayer.
are engaging in the operation, rehabilitation, or
(2)(a) Approval of an application for
renovation of such properties in accordance with
homestead tax deferral shall defer the combined
the guidelines provided in part VI of chapter 420.
total of ad valorem taxes and non-ad valorem
(2) The board of county commissioners of
assessments:
any county or the governing authority of a
1.
municipality may adopt an ordinance to authorize
household income for the prior calendar year if the
the deferral of ad valorem taxes and non-ad
applicant is younger than 65 years old;
valorem assessments for properties described in
2.
subsection (1).
household income for the prior calendar year if the
(3) The ordinance shall designate the
applicant is 65 years old or older; or
percentage or amount of the deferral and the type
3.
and location of the property and may require the
income:
property to be located within a particular
a. For the previous calendar year is less than
geographic area or areas of the county or
$10,000; or
municipality. For property defined in s. 342.07(2)
b. Is less than the designated amount for the
additional homestead exemption under s. 196.075
the type of
and the applicant is 65 years old or older.
public lodging establishments that qualify.
(b) The household income of an applicant
(4) The ordinance must specify that such
who applies for a tax deferral before the end of the
deferrals apply only to taxes or assessments levied
calendar year in which the taxes and non-ad
by the unit of government granting the deferral.
valorem assessments are assessed shall be for the
However, a deferral may not be granted for taxes or
current year, adjusted to reflect estimated income
assessments levied for the payment of bonds or for
for the full calendar year period. The estimate of a
taxes authorized by a vote of the electors pursuant
to s. 9(b) or s. 12, Art. VII of the State Constitution.
multiplying the household income received to the
(5) The ordinance must specify that any
date of application by a fraction, the numerator
deferral granted remains in effect regardless of any
being 365 and the denominator being the number
change in the authority of the county or
of days expired in the calendar year to the date of
municipality to grant the deferral. In order to retain
application.
the deferral, the use and ownership of the property
(3) The property appraiser shall promptly
must remain as it was when the deferral was
notify the tax collector if there is a change in
granted for the period in which the deferral
ownership or the homestead exemption has been
remains.
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(6)(a) If an application for deferral is granted income as defined in s. 420.0004 for the households
on property that is located in a community described in subsection (2).
redevelopment area, the amount of taxes eligible (2) Units that are occupied by extremely-low-
for deferral is limited, as provided for in paragraph income persons, very-low-income persons, low-
(b), if: income persons, or moderate-income persons as
1. The community redevelopment agency has these terms are defined in s. 420.0004.
History.s. 6, ch. 2007-198; s. 17, ch. 2011-151.
previously issued instruments of indebtedness that
Note.Former s. 197.3071.
are secured by increment revenues on deposit in the
community redevelopment trust fund; and
197.254 Annual notification to taxpayer.
2. Those instruments of indebtedness are
(1) The tax collector shall notify the taxpayer
associated with the real property applying for the
of each parcel appearing on the real property
deferral.
assessment roll of the right to defer payment of
(b) If paragraph (a) applies, the deferral
taxes and non-ad valorem assessments and interest
applies only to the amount of taxes in excess of the
on homestead property pursuant to s. 197.252.
amount that must be deposited into the community
(2) On or before November 1 of each year, the
redevelopment trust fund by the entity granting the
tax collector shall notify each taxpayer to whom a
deferral based upon the taxable value of the
tax deferral has been previously granted of the
property upon which the deferral is being granted.
accumulated sum of deferred taxes, non-ad valorem
Once all instruments of indebtedness that existed at
assessments, and interest outstanding.
the time the deferral was originally granted are no
History.s. 5, ch. 77-301; s. 22, ch. 79-334; s. 57, ch.
longer outstanding or have otherwise been
82-226; s. 147, ch. 85-342; s. 2, ch. 89-328; s. 3, ch. 92-312;
defeased, this paragraph no longer applies.
s. 12, ch. 93-132; s. 18, ch. 2011-151.
Note.Former s. 197.0167.
(c) If a portion of the taxes on a property was
not eligible for deferral under paragraph (b), the
197.263 Change in ownership or use of
community redevelopment agency shall notify the
property.
property owner and the tax collector 1 year before
(1) If there is a change in use or ownership of
the debt instruments that prevented the taxes from
tax-deferred property such that the owner is no
being deferred are no longer outstanding or
longer eligible for the tax deferral granted, or the
otherwise defeased.
owner fails to maintain the required fire and
(d) The tax collector shall notify a community
extended insurance coverage, the total amount of
redevelopment agency of any tax deferral that has
deferred taxes and interest for all years is due and
been granted on property located within the
payable November 1 of the year in which the
community redevelopment area of that agency.
change occurs or on the date failure to maintain
(e) Issuance of a debt obligation after the date
insurance occurs. Payment is delinquent on April 1
a deferral has been granted does not reduce the
of the year following the year in which the change
amount of taxes eligible for deferral.
in use or failure to maintain insurance occurs.
History.s. 14, ch. 2005-157; s. 4, ch. 2006-220; s. 16,
ch. 2011-151.
However, if the change in ownership is to a
Note.Former s. 197.303.
surviving spouse and the spouse is eligible to
maintain the tax deferral on such property, the
197.2526 Eligibility for tax deferral for
surviving spouse may continue the deferment of
affordable rental housing property.The tax
previously deferred taxes and interest pursuant to
deferral authorized by s. 197.2524 applies only on
this chapter.
a pro rata basis to the ad valorem taxes levied on
(2) Whenever the property appraiser
residential units within a property which meet the
discovers that there has been a change in the
following conditions:
ownership or use of property that has been granted
(1) Units for which the monthly rent along
a tax deferral, the property appraiser shall notify the
with taxes, insurance, and utilities does not exceed
tax collector in writing of the date such change
30 percent of the median adjusted gross annual
occurs, and the tax collector shall collect any taxes,
assessments, and interest due.
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(3) During any year in which the total amount (a) The person shall pay the total amount of
of deferred taxes, interest, assessments, and all deferred taxes and non-ad valorem assessments
other unsatisfied liens on the homestead exceeds 85 subject to collection pursuant to the uniform
percent of the just value of the homestead, the tax method of collection set forth in s. 197.3632, and
collector shall notify the owner that the portion of interest, which amount shall immediately become
taxes, interest, and assessments which exceeds 85 due.
percent of the just value of the homestead is due (b) The person shall be disqualified from
and payable within 30 days after the notice is sent. filing a tax deferral application for the next 3 years.
Failure to pay the amount due causes the total (c) The person shall pay a penalty of 25
amount of deferred taxes, interest, and assessments percent of the total amount of deferred taxes, non-
to become delinquent. ad valorem assessments subject to collection
(4) Each year, upon notification, each owner pursuant to the uniform method of collection set
of property on which taxes, interest, and forth in s. 197.3632, and interest.
assessments have been deferred shall submit to the (2) Any person against whom the penalties
tax collector a list of, and the current value of, all prescribed in this section have been imposed may
appeal the penalties imposed to the value
Failure to respond to this notification within 30 adjustment board within 30 days after the penalties
days causes the total amount of deferred taxes, are imposed.
History.s. 11, ch. 77-301; s. 153, ch. 85-342; s. 162,
interest, and assessments to become payable within
ch. 91-112; s. 24, ch. 2011-151.
30 days.
Note.Former s. 197.0173.
(5) If deferred taxes, interest, and
assessments become delinquent, the tax collector
197.318 Abatement of taxes for residential
shall sell a tax certificate for the delinquent taxes,
improvements damaged or destroyed by
interest, and assessments in the manner provided by
Hurricane Hermine, Hurricane Matthew, or
s. 197.432.
Hurricane Irma.
History.s. 7, ch. 77-301; s. 5, ch. 78-161; s. 149, ch.
(1) As used in this section, the term:
85-342; s. 5, ch. 92-312; s. 1009, ch. 95-147; s. 20, ch. 2011-
(a)
151.
Note.Former s. 197.0169.
arrived at by multiplying the percent change in
value by a ratio, the numerator of which is the
197.292 Construction.This chapter does
number of days the residential improvement was
not:
rendered uninhabitable in the year the hurricane
(1) Prohibit the collection of personal
occurred, and the denominator of which is 365.
property taxes that become a lien against tax-
(b)
deferred property;
arrived at by multiplying the damage differential by
(2) Defer payment of special assessments to
the amount of timely paid taxes that were initially
benefited property other than those specifically
levied in the year the hurricane occurred.
allowed to be deferred; or
(c)
(3) Affect any provision of any mortgage or
1. Hurricane Hermine, which occurred in
other instrument relating to property requiring a
calendar year 2016.
person to pay ad valorem taxes or non-ad valorem
2. Hurricane Matthew, which occurred in
assessments.
calendar year 2016.
History.s. 10, ch. 77-301; s. 152, ch. 85-342; s. 6, ch.
3. Hurricane Irma, which occurred in
89-328; s. 23, ch. 2011-151.
calendar year 2017.
Note.Former s. 197.0172.
(d)
197.301 Penalties.
as of January 1 of the year in which a hurricane
(1) The following penalties shall be imposed
occurred and its postdisaster just value expressed as
on any person who willfully files incorrect
information for a tax deferral:
1 of the year in which the hurricane occurred.
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(e) oath and is subject to penalty of perjury.
value of the residential parcel on January 1 of the (d) Upon receipt of the application, the
year in which a hurricane occurred, reduced to property appraiser shall investigate the statements
reflect the just value of the residential improvement contained in the application to determine if the
as provided in subsection (5) as a result of the applicant is entitled to an abatement of taxes. If the
destruction and damage caused by the hurricane. property appraiser determines that the applicant is
Postdisaster just value is determined only for not entitled to an abatement, the applicant may file
purposes of calculating tax abatements under this a petition with the value adjustment board, pursuant
to s. 194.011(3), requesting that the abatement be
as of January 1 each year. granted. If the property appraiser determines that
(f) the applicant is entitled to an abatement, the
residential dwelling or house that is owned and property appraiser shall issue an official written
used as a homestead as defined in s. 196.012(13). statement to the tax collector by April 1, 2019,
A residential improvement does not include a which provides:
structure that is not essential to the use and 1. The number of days during the calendar
occupancy of the residential dwelling or house, year in which the hurricane occurred that the
including, but not limited to, a detached utility residential improvement was uninhabitable. To
building, detached carport, detached garage, qualify for the abatement, the residential
bulkhead, fence, or swimming pool, and does not improvement must be uninhabitable for at least 30
include land. days.
(g) 2. The just value of the residential parcel as
occupancy, resulting from Hurricane Hermine or determined by the property appraiser on January 1
Hurricane Matthew during the 2016 calendar year, of the year in which the hurricane for which the
or Hurricane Irma during the 2017 calendar year, of applicant is claiming an abatement occurred.
a residential improvement for the purpose for 3. The postdisaster just value of the
which it was constructed, as evidenced by residential parcel as determined by the property
documentation, including, but not limited to, utility appraiser.
4. The percent change in value applicable to
statements, building permit applications, or the residential parcel.
building inspection certificates of occupancy. (3) Upon receipt of the written statement
(2) If a residential improvement is rendered from the property appraiser, the tax collector shall
uninhabitable for at least 30 days due to damage or calculate the damage differential and disaster relief
destruction to the property caused by Hurricane credit pursuant to this section and process a refund
Hermine or Hurricane Matthew during the 2016 in an amount equal to the disaster relief credit.
calendar year or Hurricane Irma during the 2017 (4) No later than May 1, 2019, the tax
calendar year, taxes initially levied in 2019 may be collector shall notify:
abated in the following manner: (a) The department of the total reduction in
(a) The property owner must file an taxes for all properties that qualified for an
application with the property appraiser no later than abatement pursuant to this section.
March 1, 2019. A property owner who fails to file (b) The governing board of each affected
an application by March 1, 2019, waives a claim for local government of the reduction in such local
abatement of taxes under this section.
(b) The application shall identify the section.
residential parcel on which the residential (5) For purposes of this section, residential
improvement was damaged or destroyed, the date improvements that are uninhabitable shall have no
the damage or destruction occurred, and the value placed thereon.
number of days the property was uninhabitable (6) This section applies retroactively to
during the calendar year that the hurricane January 1, 2016, and expires January 1, 2021.
History.s. 17, ch. 2018-118.
occurred.
(c) The application shall be verified under
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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 and auditor of the county, who shall credit the
same to the tax collector with the amount thereof
CHAPTER 200DETERMINATION OFand make out and deliver to the tax collector a
MILLAGE certificate setting forth the payment in detail, as
(EXCERPT) shown by the receipt of the county depository.
(4) The county commissioners and school
200.011 Duty of county commissioners
board shall file written statements with the
and school board in setting rate of
property appraiser setting forth the boundary of
taxation.
each special school district and the district or
territory in which other special taxes are to be
200.069 Notice of proposed property taxes
assessed, and the property appraiser shall, upon
and non-ad valorem assessments.
receipt of such statements and orders from the
board of county commissioners and school board
200.011 Duty of county commissioners
setting forth the rate of taxation to be levied on
and school board in setting rate of taxation.
the real and personal property therein, proceed to
(1) The county commissioners shall
assess such property and enter the taxes thereon
determine the amount to be raised for all county
in the assessment rolls to be provided for that
purposes, except for county school purposes, and
purpose.
shall enter upon their minutes the rates to be
(5) The property appraiser shall designate
levied for each fund respectively, together with
and separately identify by certificate to the tax
the rates certified to be levied by the board of
collector the rate of taxation to be levied for the
county commissioners for use of the county,
use of the county and school board and the total
special taxing district, board, agency, or other
rate of taxation for all other taxing authorities in
taxing unit within the county for which the board
the county.
of county commissioners is required by law to
(6) The board of county commissioners
levy taxes.
shall certify to the property appraiser and tax
(2) The county commissioners shall
collector the millage rates to be levied for the use
ascertain the aggregate rate necessary to cover all
of the county and special taxing districts, boards,
such taxes and certify the same to the property
and authorities and all other taxing units within
appraiser within 30 days after the adjournment of
the county for which the board of county
the value adjustment board. The property
commissioners is required by law to levy taxes.
appraiser shall carry out the full amount of taxes
The district school board, each municipality, and
for all county purposes, except for school
the governing board or governing authority of
purposes, under one heading in the assessment
each special taxing district or other taxing unit
roll to be provided for that purpose, and the
within the county the taxes of which are assessed
county commissioners shall notify the clerk and
on the tax roll prepared by the property appraiser,
auditor and tax collector of the county of the
but for which the board of county commissioners
amounts to be apportioned to the different
is not required by law to levy taxes, shall certify
accounts out of the total taxes levied for all
to the property appraiser and tax collector the
purposes.
millage rate set by such board, municipality,
(3) The county depository, in issuing
authority, special taxing district, or taxing unit.
receipts to the tax collector, shall state in each of
The certifications required by this subsection
his or her receipts, which shall be in duplicate, the
shall be made within 30 days after the value
amount deposited to each fund out of the deposits
adjustment board adjourns.
made with it by the tax collector. When any such
History.s. 2, ch. 4885, 1901; GS 532; s. 30, ch.
receipts shall be given to the tax collector by the
5596, 1907; RGS 731; CGL 937; s. 6, ch. 20722, 1941; s.
county depository, the tax collector shall
1, ch. 67-227; s. 1, ch. 67-512; ss. 1, 2, ch. 69-55; s. 1, ch.
immediately file one of the same with the clerk
69-300; s. 36, ch. 71-355; s. 18, ch. 76-133; s. 1, ch. 77-
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102; s. 1, ch. 77-248; s. 90, ch. 79-400; s. 71, ch. 82-226; s.
The taxing authorities which levy property
164, ch. 91-112; s. 1048, ch. 95-147.
taxes against your property will soon hold
Note.Former s. 193.31.
PUBLIC HEARINGS to adopt budgets and tax
rates for the next year.
The purpose of these PUBLIC HEARINGS is
200.069 Notice of proposed property
to receive opinions from the general public and to
taxes and non-ad valorem assessments.
answer questions on the proposed tax change and
Pursuant to s. 200.065(2)(b), the property
budget PRIOR TO TAKING FINAL ACTION.
appraiser, in the name of the taxing authorities
Each taxing authority may AMEND OR
and local governing boards levying non-ad
ALTER its proposals at the hearing.
valorem assessments within his or her jurisdiction
(2)(a) The notice shall include a brief legal
and at the expense of the county, shall prepare
description of the property, the name and mailing
and deliver by first-class mail to each taxpayer to
address of the owner of record, and the tax
b
information applicable to the specific parcel in
notice of proposed property taxes, which notice
question. The information shall be in columnar
shall contain the elements and use the format
form. There shall be seven column headings
provided in the following form. Notwithstanding
the provisions of s. 195.022, no county officer
shall use a form other than that provided herein.
ur Taxes This
The Department of Revenue may adjust the
spacing and placement on the form of the
Rate This Year IF PROPOSED Budget Is
elements listed in this section as it considers
necessary based on changes in conditions
necessitated by various taxing authorities. If the
elements are in the order listed, the placement of
the listed columns may be varied at the discretion
(b) As use
and expense of the property appraiser, and the
-back
property appraiser may use printing technology
rate calculated pursuant to s. 200.065(1).
and devices to complete the form, the spacing,
(3) There shall be under each column
and the placement of the information in the
heading an entry for the county; the school
columns. A county officer may use a form other
district levy required pursuant to s. 1011.60(6);
than that provided by the department for purposes
other operating school levies; the municipality or
of this part, but only if his or her office pays the
municipal service taxing unit or units in which the
related expenses and he or she obtains prior
parcel lies, if any; the water management district
written permission from the executive director of
levying pursuant to s. 373.503; the independent
the department; however, a county officer may
special districts in which the parcel lies, if any;
not use a form the substantive content of which is
and for all voted levies for debt service applicable
at variance with the form prescribed by the
to the parcel, if any.
department. The county officer may continue to
(4) For each entry listed in subsection (3),
use such an approved form until the law that
there shall appear on the notice the following:
specifies the form is amended or repealed or until
(a) In the first column, a brief, commonly
the officer receives written disapproval from the
used name for the taxing authority or its
executive director.
governing body. The entry in the first column for
(1) The first page of the notice shall read:
the levy required pursuant to s. 1011.60(6) shall
NOTICE OF PROPOSED PROPERTY TAXES
DO NOT PAYTHIS IS NOT A BILL
Both school levy entries shall be indented and
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preceded by th2. Each assessment reduction and
each voted levy for debt service, the entry shall exemption applicable to the property, including
the value of the assessment reduction or
(b) In the second column, the gross amount exemption and tax levies to which they apply.
of ad valorem taxes levied against the parcel in (b) The reverse side of the second page shall
the previous year. If the parcel did not exist in the contain definitions and explanations for the
previous year, the second column shall be blank. values included on the front side.
(c) (7) The following statement shall appear
tax rate or, in the case of voted levies for debt after the values listed on the front of the second
service, the tax rate previously authorized by page:
referendum.
If you feel that the market value of your
(d) In the fourth column, the gross amount
property is inaccurate or does not reflect fair
of ad valorem taxes which will apply to the parcel
market value, or if you are entitled to an
in the current year if each taxing authority levies
exemption or classification that is not reflected
above, contact your county property appraiser at
levies for debt service, the amount previously
...(phone number)... or ...(location)....
authorized by referendum.
(e) In the fifth column, the tax rate that each
resolve the matter as to market value,
taxing authority must levy against the parcel to
classification, or an exemption, you may file a
fund the proposed budget or, in the case of voted
petition for adjustment with the Value
levies for debt service, the tax rate previously
Adjustment Board. Petition forms are available
authorized by referendum.
from the county property appraiser and must be
(f) In the sixth column, the gross amount of
filed ON OR BEFORE ...(date)....
ad valorem taxes that must be levied in the current
(8) The reverse side of the first page of the
year if the proposed budget is adopted.
form shall read:
(g) In the seventh column, the date, the
time, and a brief description of the location of the
EXPLANATION
public hearing required pursuant to s.
200.065(2)(c).
*COLUMN 1ES
(5) Following the entries for each taxing
authority, a final entry shall show: in the first
This column shows the taxes that applied last year
to your property. These amounts were based on
the second, fourth, and sixth columns, the sum of
the entries for each of the individual taxing
previous taxable value.
authorities. The second, fourth, and sixth columns
*COLUMN 2
shall, immediately below said entries, be labeled
Column 1, Column 2, and Column 3,
This column shows what your taxes will be this
respectively. Below these labels shall appear, in
year IF EACH TAXING AUTHORITY DOES
boldfaced type, the statement: SEE REVERSE
NOT CHANGE ITS PROPERTY TAX LEVY.
SIDE FOR EXPLANATION.
(6)(a) The second page of the notice shall
and your current assessment.
state the pa
*COLUMN 3
authority that levies an ad valorem tax against the
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
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public hearings shown on the front side of this assessments. The partition must be a bold,
1
notice. The difference between columns 2 and 3 horizontal line approximately /-inch thick. By
8
is the tax change proposed by each local taxing rule, the department shall provide a format for the
authority and is NOT the result of higher form of the notice of proposed or adopted non-ad
assessments.valorem assessments which meets the following
minimum requirements:
*Note: Amounts shown on this form do NOT
1. There must be subheading for columns
reflect early payment discounts you may have
listing the levying local governing board, with
received or may be eligible to receive. (Discounts
corresponding assessment rates expressed in
are a maximum of 4 percent of the amounts
dollars and cents per unit of assessment, and the
shown on this form.)
associated assessment amount.
(9) The bottom portion of the notice shall
2. The purpose of each assessment must
further read in bold, conspicuous print:
also be listed in the column listing the levying
local governing board if the purpose is not clearly
-ad
indicated by the name of the board.
valorem assessments which may not be
3. Each non-ad valorem assessment for
reflected on this notice such as
each levying local governing board must be listed
assessments for roads, fire, garbage,
separately.
lighting, drainage, water, sewer, or other
4. If a county has too many municipal
governmental services and facilities
service benefit units or assessments to be listed
which may be levied by your county, city,
separately, it shall combine them by function.
5. A brief statement outlining the
(10)(a) If requested by the local governing
responsibility of the tax collector and each
board levying non-ad valorem assessments and
levying local governing board as to any non-ad
agreed to by the property appraiser, the notice
valorem assessment must be provided on the
specified in this section may contain a notice of
form, accompanied by directions as to which
proposed or adopted non-ad valorem
office to contact for particular questions or
assessments. If so agreed, the notice shall be
problems.
titled:
(b) If the notice includes all adopted non-ad
valorem assessments, the provisions contained in
NOTICE OF PROPOSED PROPERTY TAXES
subsection (9) shall not be placed on the notice.
AND PROPOSED OR ADOPTED
History.s. 26, ch. 80-274; s. 15, ch. 82-154; s. 12,
NON-AD VALOREM ASSESSMENTS
ch. 82-226; s. 10, ch. 82-385; s. 13, ch. 83-204; s. 3, ch.
DO NOT PAYTHIS IS NOT A BILL
84-371; s. 212, ch. 85-342; s. 12, ch. 90-343; ss. 137, 167,
ch. 91-112; s. 2, ch. 92-163; s. 17, ch. 93-132; s. 53, ch.
94-232; s. 67, ch. 94-353; s. 1482, ch. 95-147; s. 26, ch.
There must be a clear partition between the notice
97-255; s. 4, ch. 98-167; s. 4, ch. 2001-137; s. 7, ch. 2002-
of proposed property taxes and the notice of
18; s. 912, ch. 2002-387; s. 1, ch. 2009-165; s. 30, ch.
proposed or adopted non-ad valorem
2010-5.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-5
AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS
12D-5.001 Agricultural Classification, Definitions
12D-5.002 Purchase Price Paid as a Factor in Determining Agricultural Classification (Repealed)
12D-5.003 Dwellings on Agriculturally Classified Land
12D-5.004 Applicability of Other Factors to Classification of Agricultural Lands
12D-5.005 Outdoor Recreational or Park Lands
12D-5.010 Definitions
12D-5.011 Assessment of Oil, Mineral and Other Subsurface Rights
12D-5.012 Liens on Subsurface Rights
12D-5.014 Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park
Property Assessed Under Section 193.501, F.S.
12D-5.001 Agricultural Classification, Definitions.
(1) For the purposes of Section 193.461, F.S., agricultural purposes does not include the wholesaling,
retailing or processing of farm products, such as by a canning factory.
(2) Good faith commercial agricultural use of property is defined as the pursuit of an agricultural
activity for a reasonable profit or at least upon a reasonable expectation of meeting investment cost and
realizing a reasonable profit. The profit or reasonable expectation thereof must be viewed from the
standpoint of the fee owner and measured in light of his investment.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461 FS. History Î New 10-12-76,
Formerly 12D-5.01.
12D-5.002 Purchase Price Paid as a Factor in Determining Agricultural Classification.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 195.032 FS. History Î New
10-12-76, Amended 11-10-77, Formerly 12D-5.02, Repealed 9-19-17.
12D-5.003 Dwellings on Agriculturally Classified Land.
The property appraiser shall not deny agricultural classification solely because of the maintenance of a
dwelling on a part of the lands used for agricultural purposes, nor shall the agricultural classification
disqualify the land for homestead exemption. So long as the dwelling is an integral part of the entire
agricultural operation, the land it occupies shall be considered agricultural in nature. However, such
dwellings and other improvements on the land shall be assessed under Section 193.011, F.S., at their just
value and added to the agriculturally assessed value of the land.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461 FS. History Î New 10-12-76,
Formerly 12D-5.03.
12D-5.004 Applicability of Other Factors to Classification of Agricultural Lands.
(1) Other factors enumerated by the court in Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which
the property appraiser may consider, but to which he is not limited, are:
(a) Opinions of appropriate experts in the fields;
(b) Business or occupation of owner; (Note that this cannot be considered over and above, or to the
exclusion of, the actual use of the property.) (See AGO 70-123.)
(c) The nature of the terrain of the property;
(d) Economic merchantability of the agricultural product; and
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(e) The reasonably attainable economic salability of the product within a reasonable future time for
the particular agricultural product.
(2) Other factors that are recommended to be considered are:
(a) Zoning (other then Section 193.461, F.S.), applicable to the land;
(b) General character of the neighborhood;
(c) Use of adjacent properties;
(d) Proximity of subject properties to a metropolitan area and services;
(e) Principal domicile of the owner and family;
(f) Date of acquisition;
(g) Agricultural experience of the person conducting agricultural operations;
(h) Participation in governmental or private agricultural programs or activities;
(i) Amount of harvest for each crop;
(j) Gross sales from the agricultural operation;
(k) Months of hired labor; and
(l) Inventory of buildings and machinery and the condition of the same.
(3) A minimum acreage cannot be required for agricultural assessment in determining whether the use
of the land for agricultural purposes is bona fide.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 213.05 FS. History Î New 10-
12-76, Amended 11-10-77, Formerly 12D-5.04, Amended 11-1-12.
12D-5.005 Outdoor Recreational or Park Lands.
The recreational use must be non--
imposition of a fee or charge to use the recreational or park facility so long as the fee or charge is calculated
solely to defray the reasonable expenses of maintaining the land for recreational or park purposes. Since
public access is necessarily a prerequisite to classification and tax treatment under Section 193.501, F.S.,
and Article VII, Section 4, Florida Constitution, the Trustees of the Internal Improvement Trust Fund or
the governing board of a county or delegated municipality, as the case may be, in their discretion need not
accept an instrument conveying development rights or establishing a covenant under the statute. In all
cases, the tax treatment provided by Section 193.501, F.S., shall continue only so long as the lands are
actually used for outdoor recreational or park purposes. Since all property is assessed as of its status on
January 1 of the tax year, if the instrument conveying the development rights or establishing the covenant
is not accepted by the appropriately authorized body on or before January 1 of the tax year, then special
treatment under Section 193.501, F.S., would not be available for that tax year. When special treatment
under the statute is to be granted because of a covenant, such special treatment shall be granted only if the
covenant extends for a period of ten or more years from January 1 of each year for which such special
treatment assessment is made; however, recognition of the restriction and length of any covenant
extending less than 10 years shall be made in assessing the just value of the land under Section 193.011,
F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.501 FS. History Î New
10-12-76, Amended 11-10-77, Formerly 12D-5.05, Amended 12-31-98.
12D-5.010 Definitions.
Unless otherwise stated or unless otherwise clearly indicated by the context in which a particular term is
used, all terms used in this chapter shall have the same meanings as are attributed to them in the current
Florida Statutes. In this connection, reference is made to the definitions in Sections 192.001, 211.01 and
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211.30, F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.461, 193.481, 211.01,
211.30 FS. History Î New 2-10-82, Formerly 12D-5.10.
12D-5.011 Assessment of Oil, Mineral and Other Subsurface Rights.
(1) All oil, mineral, gas, and other subsurface rights in and to real property, which have been sold or
otherwise transferred by the owner of the real property, or retained or acquired through reservation or
otherwise, shall be appraised and taxed separately from the fee or other interest in the fee. This tax is
against those who benefit from the possession of the subsurface rights. When such subsurface rights are
leased, the tax burden falls on the lessee, not on the lessor who owns the rights outright in perpetuity.
(a) When the subsurface rights in land have been transferred by the fee owner, or retained or acquired
by other than the surface owner, it is the duty of the property appraiser to use reasonable means to
determine the name of the record title owner from the public records of the county.
(b) When subsurface rights have been separated from the fee, the property appraiser shall make a
separate entry on the assessment roll indicating the assessment of the subsurface rights which have been
separated from the fee. The property appraiser may describe and enter these subsurface rights on the roll
in the same manner in which they were conveyed. This entry shall immediately follow, in the same section,
township, and range, the entry listing the record title owner of the surface fee insofar as is practicable.
(2) At the request of a real property owner who also owns the oil, mineral, and other subsurface rights
to the same property, the property appraiser shall assess the subsurface rights separately from the
remainder of the real estate. Such request shall be filed with the property appraiser on or before April 1.
Failure to do so relieves the appraiser of the duty to assess subsurface rights separately from the remainder
of the real estate owned by the owner of such subsurface rights.
(3) All subsurface rights are to be assessed on the basis of just value. The combined value of the
subsurface rights, the undisposed subsurface interests, and the remaining surface interests shall not exceed
the full just value of the fee title of the land inclusive of such subsurface rights.
(a) Any fractional subsurface interest in a parcel must be assessed against the entire parcel, not against
a fraction of the parcel. For example, a one-fourth interest in the subsurface rights on 40 acres is assessed
as a fractional interest on the entire 40 acres, not as an interest on 10 acres.
(b) Just value, or fair market value, of subsurface rights may be determined by comparable sales. In
determining the value of such subsurface rights, the property appraiser may apply the methods provided
by law, including consideration of the amounts paid for mineral, oil, and other subsurface rights in the
area as reflected by the public records.
(c) The cost approach to value may be used to determine the assessed value of a mineral or subsurface
right. Where comparable sales or market information is unavailable, and the lease transaction is reasonably
may consider the total value of the contract and discount it to present value as a means of determining just
value.
(4) At such time as all mineral assets shall be deemed depleted under present technology or upon a
final decree by a court or action or ruling by a quasi-judicial body of competent jurisdiction ordering that
no further extraction of minerals will be permitted, the property appraiser shall reduce the assessment of
such subsurface rights in accordance with existing circumstances. However, as long as such interests
remain, they shall continue to be separately assessed.
(5) Insofar as they may be applied, statutes and regulations not conflicting with the provisions of this
chapter pertaining to the assessment and collection of ad valorem taxes on real property, shall apply to the
separate assessment and taxation of subsurface rights.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 193.062, 193.114(2),
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193.481 FS. History Î New 2-10-82, Formerly 12D-5.11.
12D-5.012 Liens on Subsurface Rights.
(1) Tax certificates and tax liens may be acquired, purchased, transferred and enforced, and tax deeds
issued encumbering subsurface rights as they are on real property. Except that in the case of a tax lien on
leased subsurface rights where mineral rights are leased or otherwise transferred for a term of years, the
lien shall be a personal liability of the lessee and shall be a lien against all property of the lessee.
(2) The owner of subsurface rights shall, by recording with the clerk of the circuit court his name,
address and the legal description of the property in which he has a subsurface interest, be entitled to
notification, by registered mail with return receipt requested, of:
(a) Non-payment of taxes by the surface owner, or the sale of tax certificates affecting the surface;
(b) Or applications for a tax deed for the surface interest;
(c) Or any foreclosure proceedings thereon.
with the clerk of the circuit court and such notice as described above is not given.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.481, 211.18 FS. History Î New 2-
10-82, Formerly 12D-5.12.
12D-5.014 Conservation Easement, Environmentally Endangered or Outdoor Recreational or
Park Property Assessed Under Section 193.501, F.S.
(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 Î New 11-
1-12.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-6
MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION
CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS
12D-6.001 Mobile Homes and Prefabricated or Modular Housing Units Defined
12D-6.002 Assessment of Mobile Homes
12D-6.003 Recreational Vehicle Type Units; Determination of Permanently Affixed
12D-6.004 Prefabricated or Modular Housing Units Realty or Tangible Personal Property
12D-6.005 Pollution Control Devices
12D-6.006 Fee Time-Share Real Property
12D-6.001 Mobile Homes and Prefabricated or Modular Housing Units Defined.
(1) Mobile homes are vehicles which satisfy the following:
(a) Manufactured upon a chassis or under carriage as an integral part thereof; and
(b) Without independent motive power; and
(c) Designed and equipped to provide living and sleeping facilities for use as a home, residence, or
apartment; or designed for operation over streets and highways.
(1989) and under paragraph 12A-1.007(11)(a), F.A.C.
(2) A prefabricated or modular housing unit or portion thereof, is a structure not manufactured upon
an integral chassis or under carriage for travel over the highways, even though transported over the
highways as a complete structure or portion thereof, to a site for erection or use.
and connected to the normal and usual utilities, and if the owner of the mobile home is also the owner of
the land to which it is affixed.
of this rule chapter if all of the owners of the mobile home are also owners of the land, either jointly or as
tenants in common. This definition shall apply even though other persons, either jointly or as tenants in
common, also own the land but do not own the mobile home. The owners of the realty must be able, if
they convey the realty, to also convey the mobile home. In this event reference shall be made to the
proportions of interests in the land and in the mobile home so owned.
property wherein legal title is vested in a corporation or other entity and the beneficial use is evidenced
by an ownership interest in the cooperative association and a lease or other muniment of title or possession
granted by the cooperative association as the owner of all the cooperative property.
(b) Ownership of the land may also be in the form of an interest in a trust conferring legal or equitable
title together with a present possessory right on the holder.
(c) Where a mobile home is owned by a corporation, the owner of the mobile home shall not be
considered the same as the owner of the land unless the corporation also owns the land as provided in this
rule section.
(5) The owner of the mobile home shall not be considered an owner of the land if his name does not
appear on an instrument of title to the land.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 196.031,
320.01(2), 320.015, 320.08(11), 320.0815 FS. History Î New 10-12-76, Amended 11-10-77, Formerly 12D-
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6.01, Amended 2-17-93.
12D-6.002 Assessment of Mobile Homes.
(1) This rule subsection shall apply if the owner of the mobile home is also the owner of the land on
which the mobile home is permanently affixed and the mobile home has a current sticker affixed,
regardless of the series.
(a) The property appraiser shall assess such mobile home as realty and it shall be taxed as real property.
The property appraiser should get proof of title of the mobile home and land. Section 319.21, F.S., states
that no person shall sell a motor vehicle for purposes of the registration and licenses provisions without
delivering a certificate of title to the purchaser. The owner may provide evidence of affixation on Form
DR-402, Declaration of Mobile Home as Real Property, to assist the property appraiser. However, this
information shall not be determinative.
sticker, this shall not affect the requirements of paragraph
(a) of this rule subsection.
(d) This rule subsection shall apply to permanently affixed mobile homes and appurtenances which
are held for display by a licensed mobile home dealer or a licensed mobile home manufacturer. Any item
of tangible personal property or any improvement to real property which is appurtenant to a mobile home
and which is not held strictly for resale is subject to ad valorem tax. The mobile home and appurtenances
are considered tangible personal property and inventory not subject to the property tax if the following
conditions are met:
1. The mobile home and any appurtenance is being held strictly for resale as tangible personal property
and is not rented, occupied, or otherwise used; and
2. The mobile home is not used as a sales office by the mobile home dealer or mobile home
manufacturer; and
(2) This rule subsection shall apply to any mobile home which does not have a current license sticker
affixed.
(a) It shall not be considered to be real property.
(b) It is required to have a current license plate properly affixed as required by Section 320.08(11) or
(12), 320.0815 or 320.015, F.S.
(c) Any mobile home without a current license sticker properly affixed shall be presumed to be tangible
personal property and shall be placed on the tangible personal property tax roll.
(3) Under Section 320.055(2), F.S., a mobile home sticker is effective through the 31st day of
December and is authorized to be renewed during the 31 days prior to expiration on December 31. A
mobile home sticker renewed during the renewal period is effective from January 1 through December
31.
(4) Where there is no current sticker affixed on January 1, the
section. However, if in fact the mobile home was permanently affixed to realty on January 1, the property
appraiser could consider this to rebut the presumption that the mobile home is tangible personal property,
in the exercise of his judgment considering the factors stated within Section 193.075(1), F.S. Such a
mobile home would be required to be taxed as real prope
sticker, as outlined in subsection (1) of this rule section.
(5) The statutory presumption that a mobile home without a current sticker or tag is tangible personal
property may be rebutted only by facts in existence at the January 1 assessment date. Such facts shall be
limited to the following factors:
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as of January 1, based on the criteria in Section 193.075(1), F.S., as outlined in subsection (4) of this rule
sticker which was in fact current on the January 1 assessment date as provided in subsection (3) of this
rule section.
(6) A person having documentation of having paid the tangible personal property tax for any year
should seek a refund of license tax from the Department of Highway Safety and Motor Vehicles for the
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 320.015,
320.055, 320.08(11), 320.0815 FS. History Î New 10-12-76, Formerly 12D-6.02, Amended 2-17-93, 1-11-
94, 12-27-94, 12-28-95, 1-2-01.
12D-6.003 Recreational Vehicle Type Units; Determination of Permanently Affixed.
(1) This rule subsection shall apply to a recreational vehicle type unit described in Section 320.01(1),
F.S., which is tied down, or when the mode of attachment or affixation is such that the recreational vehicle
type unit cannot be removed without material or substantial injury to the recreational vehicle type unit. In
such case, the recreational vehicle type unit shall be considered permanently affixed or attached. Except
when the mode of attachment or affixation is such that the recreational vehicle type unit cannot be removed
without material or substantial injury to the recreational vehicle type unit, the realty, or both, the intent of
the owner is determinative of whether the recreational vehicle type unit is permanently attached. The
intention of the owner to make a permanent affixation of a recreational vehicle type unit may be
determined by either:
(a) The
recreational vehicle type unit states:
1. That the unit is affixed to the land; and
2. That it is his intention that the unit will remain affixed to the land permanently.
(b) The property appraiser making an inspection of the recreational vehicle type unit and inferring
from the facts the intention of the owner to permanently affix the unit to the land. Facts upon which the
1. The structure and mode of the affixation of the unit to realty;
2. The purpose and use for which the affixation has been made,
a. Whether the affixation, annexation or attachment was made in compliance with a building code or
ordinance which would diminish the indication of the intent of the owner,
b. Whether the affixation, annexation or attachment was made to obtain utility services, etc.
(2) A recreational vehicle type unit shall be assessed as real property only when the recreational vehicle
type unit is permanently affixed to the real property upon which it is situated on January 1 of the year in
which the assessment is made and the owner of the recreational vehicle type unit is also the owner of the
real property upon which the recreational vehicle type unit is situated. This subsection shall apply
regardless of the series under which the recreational vehicle type unit may be licensed pursuant to Chapter
320, F.S. However, a recreational vehicle type unit that is taxed as real property is required to be issued
(3) A recreational vehicle type unit may be considered to be personal property when it does not have
a current license plate properly affixed as provided in Section 320.08(9) or (10) or 320.015 or 320.0815,
F.S.
(4) The removal of the axles and other running gear, tow bar and other similar equipment from a
recreational vehicle type unit is not prerequisite to the assessment of recreational vehicle type unit as a
part of the land to which it is permanently affixed, annexed, or attached if other physical facts of affixation,
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annexation, or attachment are present.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 320.01(1),
320.015, 320.08(11), 320.0815 FS. History Î New 10-12-76, Formerly 12D-6.03, Amended 5-13-92.
12D-6.004 Prefabricated or Modular Housing Units Realty or Tangible Personal Property.
Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to
realty, are taxable as real property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 320.015 FS. History Î New
10-12-76, Formerly 12D-6.04, Amended 12-31-98.
12D-6.005 Pollution Control Devices.
In accordance with Section 193.621, F.S., the Department of Environmental Protection has adopted Rule
Chapter 62-8, F.A.C., concerning the assessment of pollution control devices as a guideline for the
property appraiser.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.621 FS. History Î New 10-12-76,
Formerly 12D-6.05.
12D-6.006 Fee Time-Share Real Property.
(1) Applicability of rule:
This rule shall apply to the valuation, assessment, listing, billing and collection for ad valorem tax
purposes of all fee time-share real property, as defined in Section 192.001, F.S.
(2) Definitions As used in this rule:
or motel room or any other private or commercial structure which is situated on real property and designed
for occupancy by one or more individuals. (Section 721.05(1), F.S.)
-
are subject to time-share interests which are sold as a fee interest in real property. (Section 192.001(14),
F.S.)
-share plan.
(Section 721.05(20), F.S.)
- time-share periods or time-share estates
of a time-share property as contained in a single entry on the tax roll. (Section 192.037(2), F.S.)
--share unit, coupled with a freehold estate or an
estate for years with a future interest in a time-share property or a specified portion thereof. (Section
721.05(28), F.S.)
-
or governing the operation of a time-share plan. (Section 721.05(29), F.S.)
--share plan is entitled to
the possession and use of the accommodations or facilities, or both, of a time-share plan. (Section
721.05(31), F.S.)
(h) --share period sold as a fee interest
in real property, whether organized under Chapter 718 or 721, F.S. (Section 192.001(15), F.S.)
-imilar device, other than an exchange
program, whether by membership, agreement, tenancy in common, sale, lease, deed, rental agreement,
license, or right-to-use agreement or by any other means, whereby a purchaser, in exchange for a
consideration, receives ownership rights in, or a right to use, accommodations or facilities, or both, for a
period of time less than a full year during any given year, but not necessarily for consecutive years, and
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which extends for a period of more than 3 years. (Section 721.05(32), F.S.)
--share units subject to the same time-share
instrument, together with any other property or rights to property appurtenant to those units. (Section
721.05(33), F.S.)
-an accommodation of a time-share plan which is divided into time-share
periods. (Section 721.05(34), F.S.)
(3) Method of Assessment and Valuation.
(a) Each fee time-share development, as defined in paragraph (2)(d) of this rule, shall be listed on the
assessment roll as a single entry.
(b) The assessed value of each time-share development shall be the value of the combined individual
time-share periods or time-share estates contained therein. In determining the highest and best use to which
the time-share development can be expected to be put in the immediate future and the present use of the
property, the property appraiser shall properly consider the terms of the time-share instrument and the use
of the development as divided into time-share estates or periods. (Section 192.037(2), F.S.)
(c) Each of the eight factors set forth in Sections 193.011(1)-(8) inclusive, F.S., shall be considered by
the property appraiser in arriving at assessed values in the manner prescribed in paragraph (3)(b) of this
rule. In such considerations the property appraiser shall properly evaluate the relative merit and
significance of each factor.
(d) Consistent with the provisions of Section 193.011(8), F.S., and when possible, resales of
comparable time-share developments with ownership characteristics similar to those of the subject being
appraised for ad valorem assessment purposes, and resales of time-share periods from time-share period
titleholders to subsequent time-share period titleholders, shall be used as the basis for determining the
extent of any deductions and allowances that may be appropriate.
(4) Listing of fee time-share real property on assessment rolls.
(a) Fee time-share real property shall be listed on the assessment rolls as a single entry for each time-
share development. (Section 192.037(2), F.S.)
(b) The assessed value listed for each time-share development shall be derived by the property
appraiser in the manner prescribed in 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 Î New 5-29-85, Formerly 12D-6.06, Amended 12-27-94.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-7
EXEMPTIONS
12D-7.001 Applications for Exemptions
12D-7.002 Exemption of Household Goods and Personal Effects
12D-7.003 Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and
Permanently Disabled; Disabled Ex-Service Members, Spouses
12D-7.004 Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of
Certain Veterans
12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs
12D-7.0055 Exemption for Deployed Servicemembers
12D-7.006 Exemption for Totally and Permanently Disabled Persons
12D-7.007 Homestead Exemptions Residence Requirement
12D-7.008 Homestead Exemptions Legal or Equitable Title
12D-7.009 Homestead Exemptions Life Estates
12D-7.010 Homestead Exemptions Remainders
12D-7.011 Homestead Exemptions Trusts
12D-7.012 Homestead Exemptions Joint Ownership
12D-7.013 Homestead Exemptions Abandonment
12D-7.0135 Homestead Exemptions Mobile Homes
12D-7.014 Homestead Exemptions Civil Rights
12D-7.0142 Additional Homestead Exemption
12D-7.0143 Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose Household
Income Does Not Exceed $20,000 Per Year
12D-7.015 Educational Exemption
12D-7.0155 Enterprise Zone Exemption for Child Care Facilities
12D-7.016 Governmental Exemptions
12D-7.018 Fraternal and Benevolent Organizations
12D-7.019 Tangible Personal Property Exemption
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation
12D-7.001 Applications for Exemptions.
(1) As used in section
appraiser. However, for applications filed by mail, the date of the postmark is the date of filing.
(2) The property appraiser is not authorized to accept any application that is not filed on or before March
1 of the year for which exemption is claimed except that, when the last day for filing is a Saturday, Sunday,
or legal holiday, in which case the time for making an application shall be extended until the end of the next
business day. The property appraiser shall accept any application timely filed even though the applicant
intends or is requested to file supplemental proof or documents.
(3) Property appraisers are permitted, at their option, to grant homestead exemptions upon proper
application throughout the year for the succeeding year. In those counties which have not waived the annual
application requirement, the taxpayer is required to reapply on the short form as provided in section
196.011(5), F.S. If the taxpayer received the exemption for the prior year, the property may qualify for the
exemption in each succeeding year by renewal application as provided in section 196.011(6), F.S., or by
county waiver of the annual application requirement as provided in section 196.011(9), F.S.
(4) Each new applicant for an exemption under section 196.031, 196.081, 196.091, 196.101, 196.102,
196.173, or 196.202, F.S., must provide his or her social security number and the social security number of
his or her spouse, if any, in the applicable spaces provided on the application form DR-501, Original
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Application for Homestead and Related Tax Exemptions (incorporated by reference in rule 12D-16.002,
F.A.C.). Failure to provide such numbers will render the application incomplete. If an applicant omits the
required social security numbers and files an otherwise complete application, the property appraiser shall
contact that applicant and afford the applicant the opportunity to file a complete application on or before April
1. Failure to file a completed application on or before April 1 shall constitute a waiver of the exemption for
that tax year, unless the applicant can demonstrate that failure to timely file a completed application was the
result of a postal error or, upon filing a timely petition to the value adjustment board, that the failure was due
to extenuating circumstances as provided in section 196.011, F.S.
(5) In those counties which permit the automatic renewal of homestead exemption, the property appraiser
may request a refiling of the application in order to obtain the social security number of the applicant and the
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.047, 194.011, 196.011 FS. History Î
New 10-12-76, Amended 11-10-77, Formerly 12D-7.01, Amended 11-21-91, 12-27-94, 12-31-98, 1-17-18.
12D-7.002 Exemption of Household Goods and Personal Effects.
Only household goods and personal effects of the taxpayer which are actually employed in the use of serving
the creature comforts of the owner and not held for commercial purposes are entitled to the exemption
provided by section 196.181, F.S.
clothing and shelter. Commercial purposes includes owning household goods and personal effects as stock in
trade or as furnishings in rental dwelling units.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 196.181 FS. History Î New 10-
12-76, Formerly 12D-7.02, Amended 12-31-98.
12D-7.003 Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and
Permanently Disabled; Disabled Ex-Service Members, Spouses.
(1) For the purposes of the exemption provided in section 196.202, F.S.:
shall not apply to:
1. A divorced woman or man;
2. A widow or widower who remarries; or
3. A widow or widower who remarries and is subsequently divorced.
subsequent remarriage is terminated by annulment.
(c) Blind persons means those persons who are currently certified by the Division of Blind Services of the
Department of Education or the Federal Social Security Administration or United States Department of
mean an individual having central vision
acuity 20/200 or less in the better eye with correcting glasses or a disqualifying field defect in which the
peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular
distance no greater than twenty degrees.
(d) The exemptions provided under section 196.202, F.S., shall be cumulative. An individual who properly
qualifies under more than one classification shall be granted more than one five hundred dollar exemption.
However, in no event shall the exemption under section 196.202, F.S., exceed one thousand five hundred
dollars ($1,500) for an individual.
(e) Where both husband and wife otherwise qualify for the exemption, each would, under section 196.202,
F.S., be entitled to an exemption of five hundred dollars applicable against the value of property owned by
them as an estate by the entirety.
(2)(a) The $5,000 exemption granted by section 196.24, F.S., to disabled ex-service members, as defined
in section 196.012, F.S., who were discharged under honorable conditions, shall be considered to be the same
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constitutional disability exemption provided for by section 196.202, F.S. The unremarried surviving spouse
of such a disabled ex-service member is allowed the exemption.
(b) The exemptions under sections 196.202 and 196.24, F.S., shall be cumulative, but in no event shall
the aggregate exemption exceed $6,000 for an individual, except where the surviving spouse is also eligible
to claim the $5,000 disabled ex-service member disability exemption under section 196.24, F.S. In that event
the cumulative exemption shall not exceed $11,000 for an individual.
(3) The exemptions granted by sections 196.202 and 196.24, F.S., apply to any property owned by a bona
fide resident of this state.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.202, 196.24 FS. History Î New 10-12-
76, Formerly 12D-7.03, Amended 11-21-91, 12-31-98, 12-30-02, 1-1-04, 1-16-06, 10-2-07, 9-17-18.
12D-7.004 Exemption for Certain Permanently and Totally Disabled Veterans and Surviving
Spouses of Certain Veterans.
(1) This rule applies to the total exemption from taxation of the homestead property of a veteran who was
honorably discharged and who has a service-connected total and permanent disability and of surviving
spouses of veterans who died from service-connected causes while on active duty as a member of the United
States Armed Forces as described in section 196.081, F.S.
(2) The disabling injury of a veteran or death of a veteran while on active duty must be service-connected
in order for the veteran or surviving spouse to be entitled to the exemption. The veteran, his or her spouse, or
surviving spouse must have a letter from the United States Government or from the United States Department
of Veterans Affairs or its predecessor certifying that the veteran has a service-connected total and permanent
disability or that the death of the veteran resulted from service-connected causes while on active duty.
(3) A service-connected disability is not required to be total and permanent at the time of honorable
discharge but must be total and permanent on January 1 of the year of application for the exemption or on
January 1 of the year during which the veteran died.
(4)(a) This paragraph shall apply where the deceased veteran possessed the service-connected permanent
and total disability exemption upon death. The exemption shall carry over to t
following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry; and
4. The spouse holds legal or beneficial title.
(b) This paragraph shall apply where the deceased veteran was totally and permanently disabled with a
service-connected disability at the time of death but did not possess the exemption upon death. The surviving
spouse is entitled to the exemption if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry;
4. The spouse holds legal or beneficial title; and
5. The spouse produces the required letter of disability.
(c) This paragraph shall apply where the veteran died from service-connected causes while on active duty.
The surviving spouse is entitled to the exemption if the following conditions are met:
1. The veteran was a permanent resident on January 1 of the year in which the veteran died;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry;
4. The spouse holds legal or beneficial title; and
5. The spouse produces the required letter attesting to the service-connected death of the veteran while on
active duty.
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homestead after selling the homestead upon which the exemption was initially granted. In the event the spouse
sells the property, the exemption, in the amount of the exempt value on the most recent tax roll on which the
exemption was granted, may be transferred to his or her new homestead; however, the exemption cannot
exceed the amount of the exempt value granted from the prior homestead.
(6) A surviving spouse is not entitled to the homestead assessment increase limitation on the homestead
property unless the spous
new homestead as provided in section 196.081(3), F.S., the property shall be assessed at just value as of
January 1 of the year the property receives the transfer of the exempt amount from the previous homestead.
The real property shall be considered to first receive the exemption pursuant to subsection 12D-8.0061(1),
F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.081 FS. History Î New 10-12-76,
Formerly 12D-7.04, Amended 12-27-94, 12-30-97, 12-31-98.
12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs.
(1) Although the certificate of disability referred to in section 196.091(1), F.S., would be sufficient proof
upon which the property appraiser could allow the tax exemption, this does not mean that the property
appraiser could not deny such exemption if, upon his investigation, facts were disclosed which showed a lack
of service-connected total disability.
(2)(a) This paragraph shall apply where the deceased veteran possessed the exemption upon death. The
spouse if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her domicile;
3. The spouse does not remarry; and
4. The spouse holds legal or beneficial title and held the property with the veteran by tenancy by the
(b) Where the deceased veteran was totally and permanently disabled with a service-connected disability
but did not possess the exemption upon death,
the surviving spouse is not entitled to the exemption.
homestead after selling the homestead upon which the exemption was initially granted.
(4) The surviving spouse is not entitled to the homestead assessment increase limitation on the homestead
applic
provided in section 196.091(3), F.S., the property shall continue to qualify for the homestead assessment
increase limitation. Where the spouse sells or otherwise disposes of the property, it and any new homestead
the spouse may establish shall be assessed pursuant to subsection 12D-8.0061(1), F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.091 FS. History Î New 10-12-76,
Formerly 12D-7.05, Amended 12-27-94.
12D-7.0055 Exemption for Deployed Servicemembers.
(1) This rule applies to the exemption provided in section 196.173, F.S., for servicemembers who receive
a homestead exemption and who were deployed during the previous tax year. For the purposes of this rule the
following definitions will apply:
1. Any branch of the United States military or military reserves,
2. The United States Coast Guard or its reserves, or
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3. The Florida National Guard.
1. On active duty,
2. Outside of the continental United States, Alaska or Hawaii, and
3. In support of a designated operation.
lature. The Department
will annually provide all property appraisers with a list of operations which have been designated.
(2)(a) Application for this exemption must be made by March 1 of the year following the qualifying
deployment. If the servicemember fails to make a timely application for this exemption, the property appraiser
may grant the exemption on a late application if they believe circumstances warrant that it be granted. The
servicemember may also petition the value adjustment board to accept the late application no later than 25
days after the mailing of the notice provided under section 194.011(1), F.S.
(b) Application for this exemption must be made on Form DR-501M, Deployed Military Exemption
Application (incorporated by reference in rule 12D-16.002, F.A.C.).
(c) In addition to the application, the servicemember must submit to the property appraiser deployment
orders or other proof of the qualifying deployment which includes the dates of that deployment and other
information necessary to verify eligibility for this exemption. If the servicemember fails to include this
documentation with the application, the property appraiser has the authority to request the needed
documentation from the servicemember before denying the exemption.
(d) Application for this exemption may be made by:
1. The servicemember,
survivorship,
3. A person holding a power of attorney or other authorization under chapter 709, F.S., or
(3) After receiving an application for this exemption, the property appraiser must consider the application
within 30 days of its receipt or within 30 days of the notice of qualifying deployment, whichever is later. If
the application is denied in whole or in part, the property appraiser must send a notice of disapproval to the
taxpayer no later than July 1, citing the reason for the disapproval. The notice of disapproval must also advise
the taxpayer of the right to appeal the decision to the value adjustment board.
(4) This exemption will apply only to the portion of the property which is the homestead of the deployed
servicemember or servicemembers.
(5) The percentage exempt under this exemption will be calculated as the number of days the
servicemember was deployed during the previous calendar year divided by the number of days in that year
multiplied by 100.
(6) If the homestead property is owned by joint tenants with a right of survivorship or tenants by the
entireties, the property may be granted multiple exemptions for deployed servicemembers. The following
provisions will apply in the event that multiple servicemembers are applying for the exemption on the same
homestead property:
(a) Each servicemember must make a separate application to the property appraiser listing the dates of
their deployment.
(b) The property appraiser must separately calculate the exemption percentage for each servicemember.
(c) The property appraiser must then add the percentages exempt which were determined for each of the
servicemembers who are joint tenants with rights of survivorship or tenants by the entirety before applying
that percentage to the taxable value. In no event must the percentage exempt exceed 100%.
(7) When calculating exemptions and taxes due, the property appraiser must first apply the exemptions
listed in section 196.031(7), F.S., in the order specified, to produce school and county taxable values. The
percentage exempt calculated under this exemption must then be applied to both taxable values producing
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final taxable values. The taxes due must then be calculated and the percentage discount for disabled veterans
under section 196.082, F.S., should then be applied.
(8) If the property is owned by either tenants in common or joint tenants without right of survivorship, the
percentage discount allowed under this rule will only apply to the taxable value of the qualifying
e property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.082, 196.173,
213.05 FS. History Î New 11-1-12.
12D-7.006 Exemption for Totally and Permanently Disabled Persons.
(1) This rule applies to the total exemption from taxation for the homestead property of a totally and
permanently disabled person.
(2) The homestead property of a quadriplegic is exempt.
(3) To provide evidence of entitlement to the exemption, a quadriplegic must furnish to the property
appraiser one of the following:
(a) A certificate of disability, Form DR-416 (incorporated by reference in rule 12D-16.002, F.A.C.), from
two doctors of this state licensed under chapter 458 or 459, F.S.; or
(b) A certificate of disability from the United States Department of Veterans Affairs or its predecessor.
(4) Subject to the income limitations pursuant to Section 196.101, F.S., the homestead property of a
paraplegic, hemiplegic, or any other totally and permanently disabled person who must use a wheelchair for
mobility or who is legally blind is exempt from ad valorem taxation.
(5) To provide evidence of entitlement to the exemption, a paraplegic, hemiplegic, or other totally and
permanently disabled person who must use a wheelchair, or a person who is legally blind must provide the
following to the property appraiser:
(a)1. A certificate of disability, Form DR-416 (incorporated by reference in rule 12D-16.002, F.A.C.),
from two doctors of this state licensed under Chapter 458 or 459, F.S.; or
2. A certificate of disability from the United States Department of Veterans Affairs or its predecessor; or
3. For blind persons, a certificate of disability, Form DR-416, from one doctor of this state licensed under
chapter 458 or 459, F.S., and a certificate of disability, Form DR-416B (incorporated by reference in rule
12D-16.002, F.A.C.), from one optometrist licensed in this state under chapter 463, F.S.; and
(b) A Statement of Gross Income, Form DR-501A (incorporated by reference in rule 12D-16.002, F.A.C.).
(6) Totally and permanently disabled persons must make application on Form DR-501, (incorporated by
reference in rule 12D-16.002, F.A.C.) in conjunction with the disability documentation, with the property
appraiser on or before March 1 of each year.
(7) In order to qualify for the homestead exemption under this rule section, the totally and permanently
disabled person must have been a permanent resident on January 1 of the year in which the exemption is
claimed.
(8) The exemption documentation required of permanently and totally disabled persons is prima facie
evidence of the fact of entitlement to the exemption; however, the property appraiser may deny the exemption
if, upon his investigation, facts are disclosed which show absence of sufficient disability for the exemption.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.012, 196.101, 213.05 FS.
History Î New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1-12.
12D-7.007 Homestead Exemptions Residence Requirement.
(1) For one to make a certain parcel of land his permanent home, he must reside thereon with a present
intention of living there indefinitely and with no present intention of moving therefrom.
(2) A property owner who, in good faith, makes real property in this state his permanent home is entitled
to homestead tax exemption, notwithstanding he is not a citizen of the United States or of this State (Smith v.
Voight, 28 So.2d 426 (Fla. 1946)).
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(3) A person in this country under a temporary visa cannot meet the requirement of permanent residence
or home and, therefore, cannot claim homestead exemption.
(4) A person not residing in a taxing unit but owning real property therein may claim such property as tax
exempt under Section 6, Article VII of the State Constitution by reason of residence on the property of natural
or legal dependents provided he can prove to the satisfaction of the property appraiser that he claims no other
homestead tax exemption in Florida for himself or for others legally or naturally dependent upon him for
support. It must also be affirmatively shown that the natural or legal dependents residing on the property
which is claimed to be exempt by reason of a homestead are entirely or largely dependent upon the landowner
for support and maintenance.
(5) The Constitution contemplates that one person may claim only one homestead exemption without
lly dependent
exemption unless and until he presents competent evidence that he only claims homestead exemption from
taxation in the county of the application.
(6) The survivor of a deceased person who is living on the property on January 1 and making same his
permanent home, as provided by Section 6, Article VII of the Constitution is entitled to claim homestead
exemption if the will of the deceased designates the survivor as the sole beneficiary. This is true even though
the owner died before January 1 and by the terms of his will declared the sole beneficiary as the executor of
his will. The application should be signed as sole beneficiary and as executor.
(7) A married woman and her husband may establish separate permanent residences without showing
ave been established by the husband and wife, and they
are otherwise qualified, each may be granted homestead exemption from ad valorem taxation under Article
VII, Section 6, 1968 State Constitution. The fact that both residences may be owned by both husband and
wife as tenants by the entireties will not defeat the grant of homestead ad valorem tax exemption to the
permanent residence of each.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History Î
New 10-12-76, Amended 11-10-77, Formerly 12D-7.07.
12D-7.008 Homestead Exemptions Legal or Equitable Title.
(1) The Constitution requires that the homestead claimant have the legal title or beneficial title in equity
to the real property claimed as his tax-exempt homestead. Section 196.031(1), F.S., requires that the deed or
other instrument to homestead property be recorded in order to qualify for homestead exemption.
(2) Vendees in possession of real estate under bona fide contracts to purchase shall be deemed to have
equitable title to real estate.
(3) A recitation in a contract for the purchase and sale of real property, that the equitable title shall not
pass until the full purchase price is paid, does not bar the purchaser thereof from claiming homestead
exemption upon the same if he otherwise qualifies.
(4) Assignment of a contract for deed to secure a loan will not defeat a claim for homestead exemption by
the vendee in possession.
(5) A forfeiture clause in a contract for deed for non-payment of installments will not prevent the vendee
from claiming homestead exemption.
(6) A vendee under a contract to purchase, in order to be entitled to homestead exemption, must show that
he is vested with the beneficial title in the real property by reason of said contract and that his possession is
under and pursuant to such contract.
(7) A grantor may not convey property to a grantee and still claim homestead exemption even though
there is a mutual agreement between the two that the deed is not to be recorded until some date in the future.
The appraiser is justified in presuming that the delivery took place on the date of conveyance until such
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evidence is presented showing otherwise sufficient to overcome such presumption. The appraiser may back
assess the property upon discovery that the exemption was granted erroneously.
(8) A person who owns a leasehold interest in either a residential or a condominium parcel pursuant to a
bona fide lease having an original term of 98 years or more, shall be deemed to have legal or beneficial and
equitable title to that property for the purpose of homestead exemption and no other purpose.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History Î
New 10-12-76, Formerly 12D-7.08, Amended 12-27-94.
12D-7.009 Homestead Exemptions Life Estates.
(1) A life estate will support a claim for homestead exemption.
(2) Where the owner of a parcel of real property conveys it to another who is a member of a separate
family unit retaining a life estate in an undivided one-half interest therein, and each of such parties make their
permanent homes in separate residential units located upon the said property, each would be entitled to
homestead exemption on that part of the land occupied by them and upon which they make their permanent
home.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History Î
New 10-12-76, Formerly 12D-7.09.
12D-7.010 Homestead Exemptions Remainders.
(1) A future estate, whether vested or contingent, will not support a claim for homestead exemption during
the continuance of a prior estate. (Aetna Insurance Co. v. La Gassee, 223 So.2d 727 (Fla. 1969)).
(2) If the remainderman is in possession of the property during a prior estate, he must be claiming such
right to possession under the prior estate and not by virtue of his own title; it must be presumed that the right
granted under the life estate is something less than real property and incapable of supporting a claim for
homestead exemption.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History Î
New 10-12-76, Formerly 12D-7.10.
12D-7.011 Homestead Exemptions Trusts.
The beneficiary of a passive or active trust has equitable title to real property if he is entitled to the use and
occupancy of such property under the terms of the trust; therefore, he has sufficient title to claim homestead
exemption. AGO 90-70. Homestead tax exemption may not be based upon residence of a beneficiary under a
trust instrument which vests no present possessory right in such beneficiary.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History Î
New 10-12-76, Formerly 12D-7.11, Amended 2-25-96.
12D-7.012 Homestead Exemptions Joint Ownership.
(1) No residential unit shall be entitled to more than one homestead tax exemption.
(2) No family unit shall be entitled to more than one homestead tax exemption.
(3) No individual shall be entitled to more than one homestead tax exemption.
(4)(a) This paragraph shall apply where property is held by the entireties or jointly with a right of
survivorship.
1. Provided no other co-owner resides on the property, a resident co-owner of such an estate, if otherwise
qualified, may receive the entire exemption.
2. Where another co-owner resides on the property, in the same residential unit, the resident co-owners of
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such an estate, if otherwise qualified, must share the exemption in proportion to their ownership interests.
(b) Where property is held jointly as a tenancy in common, and each co-owner makes their residence in a
separate family unit and residential unit on such property, each resident co-owner of such an estate, if
otherwise qualified, may receive the exemption in the amount of the assessed value of his or her interest, up
to $25,000. No tenant in common shall receive the homestead tax exemption in excess of the assessed
valuation of the proportionate interest of the person claiming the exemption.
(5) Property held jointly will support multiple claims for homestead tax exemption; however, only one
exemption will be allowed each residential unit and no family unit will be entitled to more than one exemption.
(6)(a) Where a parcel of real property, upon which is located a residentia
exempt more than his interest in the property up to a total of $25,000 of assessed valuation on which he is
residing on the property or making the same his
permanent residence.
for the entire $25,000
exemption.
(7) In the situation where two or more joint owners occupy the same residential unit, a single homestead
tax exemption shall be apportioned among the owners as their respective interests may appear.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History Î
New 10-12-76, Formerly 12D-7.12, Amended 12-27-94, 12-25-96.
12D-7.013 Homestead Exemptions Abandonment.
(1) Temporary absence from the homestead for health, pleasure or business reasons would not deprive the
property of its homestead character (Lanier v. Lanier, 116 So. 867 (Fla. 1928)).
(2) When a resident and citizen of Florida, now entitled to tax exemption under Section 6, Article VII of
the State Constitution upon certain real property owned and occupied by him, obtains an appointment of
employment in Federal Government services that requires him to reside in Washington, District of Columbia,
he does not lose his right to homestead exemption if his absence is temporary. He may not, however, acquire
another homestead at the place of his employment, nor may he rent the property during his absence as this
would be considered abandonment under section 196.061, F.S.
(3) Temporary absence, regardless of the reason for such, will not deprive the property of its homestead
character, providing an abiding intention to return is always present. This abiding intention to return is not to
be determined from the words of the homesteader, but is a conclusion to be drawn from all the applicable
facts (City of Jacksonville v. Bailey, 30 So.2d 529 (Fla. 1947)).
(4) Commitment to an institution as an incompetent will not of itself constitute an abandonment of
homestead rights.
(5) Property used as a residence and also used by the owner as a place of business does not lose its
homestead character. The two uses should be separated with that portion used as a residence being granted
the exemption and the remainder being taxed.
(6) Homestead property that is uninhabitable due to damage or destruction by misfortune or calamity shall
not be considered abandoned in accordance with the provisions of section 196.031(6), F.S., where:
(a) The property owner notifies the property appraiser of his or her intent to repair or rebuild the property,
(b) The property owner notifies the property appraisers of his or her intent to occupy the property after
the property is repaired or rebuilt,
(c) The property owner does not claim homestead exemption elsewhere, and
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(d) The property owner commences the repair or rebuilding of the property within three (3) years after
January 1 following the damage or destruction to the property.
(7) After the three (3) year period, the expiration, lapse, nonrenewal, or revocation of a building permit
issued to the property owner for such repairs or rebuilding also constitutes abandonment of the property as
homestead.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041, 196.061,
196.071, 213.05 FS. History Î New 10-12-76, Formerly 12D-7.13, Amended 10-2-07, 11-1-12.
12D-7.0135 Homestead Exemptions Mobile Homes.
(1) For purposes of qualifying for the homestead exemption, the mobile home must be determined to be
permanently affixed to realty, as provided in rule chapter 12D-6, F.A.C. Otherwise, the applicant must be
found to be making his permanent residence on realty.
(2) Where a mobile home owner utilizes a mobile home as a permanent residence and owns the land on
which the mobile home is located, the owner may, upon proper application, qualify for a homestead
exemption.
(3) Joint tenants holding an undivided interest in residential property are each entitled to a full homestead
e met. Joint tenants
owning a mobile home qualify for a homestead exemption even though the property on which the mobile
home is located is owned in joint tenancy by more persons than just those who own the mobile home. Each
separate residential or family
mobile home and this value may be exempted up to the statutory limit.
(4) If a mobile home is owned as an estate by the entireties, the homestead exemptions of section 196.031,
F.S. and the additional homestead exemptions are applicable if either spouse qualifies.
(5) No homestead exemption shall be allowed by the property appraiser if there is no current license
sticker on January 1, unless the property appraiser determines prior to the July 1 deadline for denial of the
exemption that the mobile home was in fact permanently affixed on January 1 to real property and the owner
of the mobile home is the same as the owner of the land.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.075, 196.012, 196.031, 196.041,
196.081, 196.091, 196.101, 196.202 FS. History Î New 5-13-92.
12D-7.014 Homestead Exemptions Civil Rights.
(1) Although loss of suffrage is one consequence of a felony conviction, the person so convicted is not
thereby deprived of his right to obtain homestead exemption.
(2) An unmarried minor whose disabilities of non-age have not been removed may not maintain a
permanent home away from his parents such as to entitle him or her to homestead exemption (Beckman v.
Beckman, 43 So. 923 (Fla. 1907)).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.031 FS. History Î New 10-12-76,
Formerly 12D-7.14.
12D-7.0142 Additional Homestead Exemption.
(1) A taxpayer who receives the $25,000 homestead exemption may claim the additional homestead
exemption of up to $25,000 on the assessed value greater than $50,000.
(2) To apply for the additional homestead exemption, no new application form is needed. Form DR-501,
(incorporated by reference in rule 12D-16.002, F.A.C.), will be considered the application for exemption.
(3) The additional homestead exemption applies only to non-school levies.
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Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 196.031, 196.075, 196.082,
196.196, 196.24 FS. History Î New 11-1-12.
12D-7.0143 Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose
Household Income Does Not Exceed $20,000 Per Year.
(1) The following procedures shall apply in counties and municipalities that have granted an additional
homestead exemption up to $50,000 for persons 65 and older on January 1, whose household adjusted gross
income for the prior year does not exceed $20,000, adjusted beginning January 1, 2001, by the percentage
change in the average cost-of-living index.
(2) A taxpayer claiming the additional exemption is required to submit a sworn statement of adjusted
gross income of the household (Form DR-501SC, Sworn Statement of Adjusted Gross Income of Household
and Return, incorporated by reference in rule 12D-16.002, F.A.C.) to the property appraiser by March 1,
comprising a confidential return of household income for the specified applicant and property. The sworn
statement must be supported by copies of the following documents to be submitted for inspection by the
property appraiser:
(a) Federal income tax returns for the prior year for each member of the household, which shall include
the federal income tax returns 1040, 1040A and 1040EZ, if any; and
(b) Any request for an extension of time to file federal income tax returns; and
(c) Any wage earnings statements for each member of the household, which shall include Forms W-2,
RRB-1042S, SSA-1042S, 1099, 1099A, RRD 1099 and SSA-1099, if any.
(3) Proof of age shall be prima facie established for persons 65 and older by submission of one of the
following: certified copy of birth certificate; drivers license or Florida identification card; passport; life
insurance policy in effect for more than two years; marriage certificate; Permanent Resident Card (formerly
known as Alien Registration Card); certified school records; or certified census record. In the absence of one
of these forms of identification, the property appraiser may rely on appropriate proof.
(4) Supporting documentation is not required to be submitted with the sworn statement for renewal of the
exemption, unless requested by the property appraiser.
(5) The property appraiser may not grant or renew the exemption if the required documentation including
what is requested by the property appraiser is not provided.
Rulemaking Authority 195.027(1), 196.075(5), 213.06(1) FS. Law Implemented 193.074, 196.075, 213.05 FS.
History Î New 12-30-99, Amended 12-30-02, 11-1-12.
12D-7.015 Educational Exemption.
(1) Actual membership in or a bona fide application for membership in the accreditation organizations or
agencies enumerated in section 196.012(5), F.S., shall constitute prima facie evidence that the applicant is an
educational institution, the property of which may qualify for exemption.
(2) If the aforementioned application has not been made, the property appraiser, in determining whether
the requirements of section 196.198, F.S., have been satisfied, may consider information such as that
considered by the accreditation organizations or agencies enumerated in section 196.012(5), F.S., in granting
membership, certification, or accreditation.
(3) A child care facility that achieves Gold Seal Quality status under section 402.281, F.S., and that is
either licensed under Section 402.305, F.S., or exempt from licensing under section 402.316, F.S., is
considered an educational institution for the education exemption from ad valorem tax.
(4) Facilities, or portions thereof, used to house a charter school which meet the qualifications for
exemption are exempt from ad valorem taxation as provided under section 196.1983, F.S.
(5) An institution of higher education participating in the Higher Educational Facilities Financing Act,
created under chapter 2001-79, Laws of Florida, is considered an educational institution for exemption from
ad valorem tax. An institution of higher education, as defined, means an independent nonprofit college or
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university which is located in and chartered by the state; which is accredited by the Commission on Colleges
of the Southern Association of Colleges and Schools; which grants baccalaureate degrees; and which is not a
state university or state community college.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.198, 196.1983, 402.26 FS.,
Chapter 2001-79, LOF. History Î New 10-12-76, Formerly 12D-7.15, Amended 12-30-97, 12-30-99, 1-2-01,
12-3-01.
12D-7.0155 Enterprise Zone Exemption for Child Care Facilities.
The production by the operator of a child care facility, as defined in section 402.302, F.S., of a current license
by the Department of Children and Families or local licensing authority and certification of the child care
the enterprise zone where the child care facility is located, is prima facie evidence that the facility owner is
entitled to exemption. To receive such certification, the facility must file an application under oath with the
governing body or enterprise zone development agency having jurisdiction over the enterprise zone where
the child care center is located. Form DR-418E, (incorporated by reference in rule 12D-16.002, F.A.C.) shall
be used for this purpose.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.095 FS. History Î New 12-30-99.
12D-7.016 Governmental Exemptions.
(1) State property used for a governmental purpose shall include such property used for a purpose for the
benefit of the people of this state and which is essential to the existence of the state as a governmental agency
or serves a function or purpose which would otherwise be a valid allocation of public funds.
(2) Real property of a county authority utilized for a governmental purpose shall be exempt from taxation
(Hillsborough Co. Aviation Authority v. Walden, 210 So.2d 193 (Fla. 1968)).
(3) Exclusive use of property for a municipal purpose shall be construed to mean a public purpose and
exemption shall inure to the property itself, wherever located within the state when owned and used for
municipal purposes (Gwin v. City of Tallahassee, 132 So.2d 273 (Fla. 1961); Overstreet v. Indian Creek
Village, 248 So.2d 2 (Fla. 1971)).
(4) Property exempt from ad valorem taxation as property of the United States includes:
(a) Any real property received or owned by the National Park Foundation.
(b) Any real property held by the Roosevelt Campobello International Park Commission.
(c) Any real property of the United States Housing Authority.
(5) Property not exempt from ad valorem taxation as property of the United States includes:
(a) Real property of federal and joint-stock land banks, national farm loan associations and federal land
bank associations.
(b) Real property of national banking associations.
(c) Real property of federal home loan banks.
(d) Real property of federal savings and loan associations.
(e) Real property of federal credit unions.
(f) Leasehold interests in certain housing projects located on property held by the federal government.
(Offutt Housing Co. v. Sarpy, 351 U.S. 253, 256)
(g) Real property of federal home loan mortgage corporations.
(h) Any real property acquired by the Secretary of Housing and Urban Development as a result of
reinsurance pursuant to actions of the National Insurance Development Fund.
(i) Real property of Governmental National Mortgage Association and National Mortgage Association.
(6) Leasehold interests in governmentally owned real property used in an aeronautical activity as a full-
service fixed-base operation which provides goods and services to the general aviation public in the promotion
of air commerce are exempt from ad valorem taxation, provided the real property is designated as an aviation
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area which has aircraft taxiway access to an active runway for take-off on an airport layout plan approved by
the Federal Aviation Administration.
(a) A fixed-base operator is an individual or firm operating at an airport and providing general aircraft
services such as maintenance, storage, ground and flight instruction. See Appendix 5, Federal Aviation
Authority Order 5190.6A.
(b) An
required for the operation of aircraft, or which contributes to or is required for the safety of such operation.
See Federal Aviation Authority Advisory Circular 150/5190-1A. The following examples are not considered
aeronautical activities: ground transportation (taxis, car rentals, limousines); hotels and motels; restaurants;
barber shops; travel agencies and auto parking lots.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.199 FS. History Î New 10-
12-76, Formerly 12D-7.16, Amended 12-27-94.
12D-7.018 Fraternal and Benevolent Organizations.
(1) The property of non-profit fraternal and benevolent organizations is entitled to full or predominant
exemption from ad valorem taxation when used exclusively or predominantly for charitable, educational,
literary, scientific or religious purposes. The extent of the exemption to be granted to fraternal and benevolent
organizations shall be determined in accordance with those provisions of chapter 196, F.S., which govern the
exemption of all property used for charitable, educational, literary, scientific or religious purposes.
(2) The exclusive or predominant use of property or portions of property owned by fraternal and
benevolent organizations and used for organization, planning, and fund-raising activity under section
196.193(3), F.S., for charitable purposes constitutes the use of the property for exempt purposes to the extent
of the exclusive or predominant use. The incidental use of said property for social, fraternal, or similar
meetings shall not deprive the property of its exempt status. It is not necessary that public funds actually be
allocated for such function or service pursuant to section 196.012(7), F.S.
(3) Any part or portion of the real or personal property of a fraternal or benevolent organization leased or
rented for commercial or other non-exempt purposes, or used by such organization for commercial purposes,
such as a bar, restaurant, or swimming pool, shall not be exempt from ad valorem taxes but shall be taxable
to the extent specified in sections 196.192 and 196.012(3), F.S. In determining commercial purposes, pursuant
to sections 196.195(2)(e) and 196.196(1)(b), F.S., the reasonableness of the charges in relation to the value
of the services shall be considered as well as whether the excess is used to pay maintenance and operational
expenses in furthering the exempt purposes or to provide services to persons unable to pay for the services.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.192, 196.195, 196.196 FS.
History Î New 10-12-76, Formerly 12D-7.18, Amended 11-21-91, 12-30-99.
12D-7.019 Tangible Personal Property Exemption.
(1) The filing of a complete Form DR-405, or Form DR-470A (incorporated by reference in rule 12D-
16.002, F.A.C.) shall be considered the application for exemption.
(2) Taxpayers who fail to file complete returns by April 1 or within any applicable extension period, shall
not receive the $25,000 exemption. However, at the option of the property appraiser, owners of property
previously assessed without a return being filed may qualify for the exemption without filing an initial return.
Nothing in this rule shall preclude a property appraiser from requiring that Form DR-405 be filed. Returns
not timely filed shall be subject to the penalties enumerated in section 193.072, F.S. Claims of more
exemptions than allowed under section 196.183(1), F.S., are subject to the taxes exempted as a result of
wrongfully claiming the additional exemptions plus penalties on these amounts as enumerated in section
196.183(5), F.S.
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(3) Section 196.183(1), F.S., states that a single return must be filed, and therefore a single exemption
granted, for all freestanding equipment not located at the place where the owner of tangible personal property
transacts business.
(4
the business ships or receives goods, employees of the business are located, goods or equipment of the
business are stored, or goods or services of the business are produced, manufactured, or developed, or similar
facilities located in offices, stores, warehouses, plants, or other locations of the business. Sites where only the
freestanding property of the owner is located shall not be considered sites where the owner of tangible
personal property transacts business.
(b) Example: A business owns copying machines or other freestanding equipment for lease. The location
where the copying machines are leased or where the freestanding equipment of the owner is placed does not
constitute a site where the owner of the equipment transacts business. If it is not a site where one or more of
the activities stated in subsection (a) occur, for purposes of the tangible personal property exemption, it is not
considered a site where the owner transacts business.
(5) Property Appraiser Actions Maintaining Assessment Roll Entry. For all freestanding equipment not
located at a site where the owner of tangible personal property transacts business, and for which a single return
is required, and for property assessed under section 193.085, F.S., the property appraiser is responsible for
allocating the exemption to those taxing jurisdictions in which freestanding equipment or property assessed
under section 193.085, F.S. is located. Allocation should be based on the proportionate share of the just value
of such property in each jurisdiction. However, the amount of the exemption allocated to each taxing authority
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
ible 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 Î 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 Î New 11-1-
12, Amended 9-19-17.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-8
ASSESSMENT ROLL PREPARATION AND APPROVAL
(EXCERPT)
12D-8.001 All Property to Be Assessed
12D-8.002 Completion and Submission of Assessment Rolls
12D-8.003 Possessory Interest on the Roll
12D-8.004 Notice of Proposed Increase of Assessment from Prior Year
12D-8.005 Assessing Property Not Returned as Required by Law and Penalties Thereon
12D-8.006 Assessment of Property for Back Taxes
12D-8.0061 Assessments; Homestead Property Assessments at Just Value
12D-8.0062 Assessments; Homestead; Limitations
12D-8.0063 Assessment of Changes, Additions, or Improvements to a Homestead
12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead
12D-8.0065
Denials; Late Applications
12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property
12D-8.0068 Reduction in Assessment for Living Quarters of Parents or Grandparents
12D-8.021 Procedure for the Correction of Errors by Property Appraisers
12D-8.001 All Property to Be Assessed.
(1) General.
(a) The property appraiser shall make a determination of the value of all property (whether such property
is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its just value at
its present highest and best use) located within the county according to its just or fair market value on the first
nder
(b) The following are specifically excluded from the requirements of paragraph (a) above:
1. Streets, roads, and highways. The appraiser is not required to, but may assess and include on the
appropriate assessment roll streets, roads, and highways which have been dedicated to or otherwise acquired
by a municipality, a county, or a state or federal agency.
-of-way for either or both
pedestrian or vehicular travel.
county, state, or federal agency and shall not include an easement or mere right of use.
2. Improvements or portions not substantially completed on January 1 shall have no value placed thereon.
3. Inventory is exempt.
4. Growing annual agricultural crops, nonbearing fruit trees, nursery stock.
5. Household goods and personal effects of every person residing and making his or her permanent home
in this state are exempt from taxation. Title to such household goods and personal effects may be held
individually, by the entireties, jointly, or in common with others. Storage in a warehouse, or other place of
safekeeping, in and of itself, does not alter the status of such property. Personal effects is a category of
personal property which includes such items as clothing, jewelry, tools, and hobby equipment. No return of
such property or claim for exemption need be filed by an eligible owner and no entries need be shown on the
assessment roll.
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(2) Agricultural lands shall be assessed in accordance with the provisions of Section 193.461, F.S., and
these rules and regulations.
(3) Pollution control devices shall be assessed in accordance with the provisions of Section 193.621, F.S.,
and these rules and regulations.
(4) Land subject to a conservation easement, environmentally endangered lands, or lands used for outdoor
recreational or park purposes when land development rights have been conveyed or conservation restrictions
have been covenanted shall be assessed in accordance with the provisions of Section 193.501, F.S., and these
rules.
(a) Petition On or before April 1 of each year any taxpayer claiming right of assessment for ad valorem
tax purposes under this rule and Section 193.501, F.S., may file a petition with the property appraiser
requesting reclassification and reassessment of the land for the upcoming tax year.
(b) In the event the property appraiser determines that land development covenants, restrictions, rules or
regulations imposed upon property described in said petition render development to the highest and best use
no longer possible, he or she shall reclassify and reassess the property described in the petition and enter the
new assessed valuation for the property on the roll with a notation indicating that this property receives special
consideration as a result of development restrictions. For the purpose of complying with Section
193.501(7)(a), F.S., the property appraiser will also maintain a record of the value of such property as if the
development rights had not been conveyed and the conservation restrictions had not been covenanted.
(5) Land Subject to a Moratorium (Section 193.011(2), F.S.).
(a) The property appraiser shall consider any moratorium imposed by law, ordinance, regulation,
resolution, proclamation, or motion adopted by any governmental body or agency which prohibits, restricts,
or impairs the ability of a taxpayer to improve or develop his property to its highest and best use in determining
the value of the property.
1. The taxpayer, whose property is so affected, may file a petition with the property appraiser on or before
April 1 requesting reclassification and reassessment for the current tax year.
2. T
193.011(2), F.S., shall not be impaired by his failure to file said petition with the property appraiser.
(b) In the event the property appraiser determines that restrictions placed upon land subject to a
moratorium render development to the highest and best use no longer possible, he shall reclassify and reassess
the property.
(6) High-water recharge lands shall be classified in accordance with Section 193.625, F.S. The assessment
of high-water recharge lands must be based upon a formula adopted by ordinance by counties choosing to
have a high-water recharge protection tax assessment program.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 192.042, 193.011,
193.052, 193.062, 193.085, 193.114, 193.451, 193.461, 193.501, 193.621, 193.625, 194.011, 213.05 FS.
History Î New 12-7-76, Formerly 12D-8.01, Amended 12-25-96, 1-31-99.
12D-8.002 Completion and Submission of Assessment Rolls.
(1) The property appraiser shall complete the valuation of all property within his or her county and shall
enter the valuations on the appropriate assessment roll not later than July 1 of each year.
(2) The Executive Director may, for a good cause shown, extend beyond July 1 the time for completion
of any assessment roll.
(a) In requesting an extension of time for completion of assessments, the property appraiser shall file a
request for such extension on a form prescribed by the Department or in an official letter which shall include
the following:
1. An indication of the assessment roll or rolls for which an extension of time is requested for completion
estimate of the time needed for completion of each such roll.
2. The specific grounds upon which the request for extension of the time of completion of the assessment
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roll or rolls is based.
s) not later than July 1 of the taxable year
is not due to negligence, carelessness, nor dilatory action over which I exercise any power, authority, or
4. Date and signature of the property appraiser making the request.
5. If the request for extension of time is for more than 10 days and the request is not received in the office
of the Executive Director prior to June 10 of the year in which the request is made, a statement as to why the
request was not filed prior to June 10. A request for an extension of time of 10 days or less may be made at
any time provided the request is received by the Executive Director prior to July 1.
1. Require such additional information from the property appraiser as he or she may deem necessary in
connection with the request for extension;
2. Conduct an investigation to determine the need for the requested extension and such other information
as may be pertinent;
3. Grant to each property appraiser requesting it, one extension of time for the completion of any one or
more of the assessment rolls for a period of not more than 10 days beyond July 1 of any year at his or her
discretion.
4. Grant one or more extensions of time to a day certain to any property appraiser for the completion of
any one or more of the assessment rolls for a period exceeding 10 days upon a finding that the extension is
warranted by reason of one or more of the following:
a. A total reappraisal, to be included on the assessment roll or rolls, for which a request for extension of
time has been requested is in progress, and such program has been conducted in a manner to avoid causing
unreasonable or undue delay in completion of the assessment rolls.
b. An act or occurrence beyond the control of man, such as, but not limited to, destruction of records or
equipment needed to compile an assessment roll, fire, flood, hurricane, or other natural catastrophe, or death;
c. An occurrence or non-occurrence not beyond the control of man, when such occurrence or non-
occurrence was not for the purpose of delaying the completion of the assessment roll or rolls on the date fixed
by law, July 1.
(3) Each assessment roll shall be submitted to the Executive Director of the Department of Revenue for
review in the manner and form prescribed by the Department on or before the first Monday in July; however,
an extension granted under subsection (2) above shall likewise extend the time for submission.
(4) Accompanying the assessment roll submitted to the Executive Director shall be, on a form provided
by the Department, an accurate tabular summary by property class of any adjustments made to recorded
selling prices or fair market value in arriving at assessed value. Complete, clear, and accurate documentation
for each adjustment under Section 193.011(8), F.S., exceeding fifteen percent shall accompany this summary
detailing how that percentage adjustment was calculated. This documentation shall include individual data
for all sales used and a narrative on the procedures used in the study. In addition, an accurate tabular summary
of per acre land valuations used for each class of agricultural property in preparing the assessment roll shall
be submitted with the assessment roll to the Executive Director.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.011, 193.023, 193.114,
193.1142, 193.122, 213.05 FS. History Î New 12-7-76, Amended 9-30-82, Formerly 12D-8.02.
12D-8.003 Possessory Interest on the Roll.
The property appraiser shall enter the assessed value of an assessable possessory interest on the appropriate
assessment roll according to the nature or character of the property possessed. Stated in other terms, if the
possessory interest is in real property, then the assessment shall appear on the real property assessment roll;
if it is an interest in tangible personal property or inventory, then the assessment shall appear on the Tangible
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Personal Property Assessment Roll.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.011, 193.085, 193.114,
213.05 FS. History Î New 12-7-76, Formerly 12D-8.03.
12D-8.004 Notice of Proposed Increase of Assessment from Prior Year.
The notice mailed pursuant to Section 194.011, F.S. and Rule 12D-8.005, F.A.C., shall contain a statement
advising the taxpayer that:
(1) Upon request the property appraiser or a member of his or her staff shall agree to a conference
regarding the correctness of the assessment, and
(2) He or she has a right to petition to the value adjustment board, and the procedures for doing so.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.011, 213.05 FS. History Î New 12-7-
76, Amended 7-10-78, Formerly 12D-8.04.
12D-8.005 Assessing Property Not Returned as Required by Law and Penalties Thereon.
(1) The due date without an extension granted pursuant to Section 193.063, F.S., is April 1.
(a) If the taxpayer has failed to file a return on or before the due date, including any extensions, then,
based upon the best information available, the property appraiser shall list the appropriate property on a return,
assess it, and apply the 25 percent penalty thereon. An assessment made in this manner shall be considered
an increased assessment and notice must be sent thereof in accordance with the provisions of Section 194.011,
F.S. and Rule 12D-8.004, F.A.C.
(b) If a return is filed before the fifth month from the due date or the extended due date of the return, the
penalty shall be reduced in accordance with the penalty schedule in Section 193.072(1)(b), F.S., and the
property appraiser is authorized to waive the penalty entirely upon finding that good cause has been shown.
(2) When a return is filed, the property appraiser shall ascertain whether all property required to be
returned is listed. If such property is unlisted on the return, the property appraiser shall:
(a) As soon as practicable after filing the return and based upon the best information available, list the
property on the return, assess it, apply the 15 percent penalty thereon and to this sum apply any penalties
provided in subsection (1) of this rule as may be appropriate. Assessing the property in this manner shall be
considered an increased assessment and notice must be sent thereof in accordance with the provisions of
Section 194.011(2), F.S. and Rule 12D-8.004, F.A.C.
(b) If the unlisted property is properly listed by the taxpayer, the property appraiser is authorized to reduce
or waive the penalty entirely upon finding that good cause has been shown.
(3) When a return has property unlisted that renders the return so deficient as to indicate an intent to evade
or illegally avoid the payment of lawful taxes, it shall be deemed a failure to file a return.
(4) For the purposes of determining whether a return was filed late or property was unlisted with the
intention of illegally avoiding the payment of lawful taxes, consideration shall be given as to whether the
taxpayer made a late or corrective filing before he was notified of an increased assessment.
(5) The property appraiser shall briefly state, in writing on the return, those facts and circumstances
constituting good cause for waiving or reducing a penalty. The property appraiser shall reduce or waive
p
and prudence in the particular circumstances in complying with the law.
(6) Penalties shall be waived only as authorized by this rule.
(7) If no return is filed for two successive years, the property appraiser shall, for the second year no return
attempt to ascertain the just value of the property before otherwise assessing the property as provided in
subsection (1) of this rule.
(8) The property appraiser may not waive or reduce penalties levied on railroad and other property
assessed by the Department of Revenue.
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Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.063, 193.072, 193.073, 193.155,
213.05 FS. History Î New 12-7-76, Formerly 12D-8.05, Amended 12-27-94, 12-28-95, 12-31-98, 12-30-99.
12D-8.006 Assessment of Property for Back Taxes.
x, to avoid taxation, to be missed from being taxed, or to be
forgotten for tax purposes. Improvements, changes, or additions which were not taxed because of a clerical
or some other error and are a part of and encompassed by a real property parcel which has been duly assessed
and certified, should be included in this definition if back taxes are due under Section 193.073, 193.092 or
193.155(8), F.S. Property under-assessed due to an error in judgment should be excluded from this definition.
Korash v. Mills, 263 So.2d 579 (Fla. 1972).
(2) The property appraiser shall, in addition to the assessment for the current year:
(a) Make a separate assessment for each year (not to exceed three) that the property has been entirely
omitted from the assessment roll;
(b) Determine the value of the property as it existed on January 1 of each year that the property escaped
taxation;
(c) Distinctly note on the assessment roll the year for which each assessment is made; and
(d) Apply the millage levy for the year taxation was escaped, add the penalties, if applicable, and extend
the tax. This shall be done for each year the property has escaped taxation, not to exceed three years.
(e) Assessments for back taxes shall appear on the assessment roll immediately following the assessment
of the property for the current year, or on a supplemental roll immediately following the current roll.
(f) Any tabulation of valuations from the current roll shall not include assessments for back taxes but shall
include, immediately after tabulations of the current roll totals, the corresponding tabulations for back
assessed property with a notation identifying the figure as such.
(3) Back assessments of assessable leasehold or possessory interest in property of the United States, of
the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the
state, are enforced as a personal obligation of the lessee and shall be placed on the roll in the name of the
holder of the leasehold in the year(s) taxation was escaped.
(4) Back assessments of property acquired by a bona fide purchaser that had no knowledge that the
property purchased had escaped taxation shall be assessed to the previous owner in accordance with Section
of the assessment of back taxes to the tax collector for collection.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.073, 193.092, 193.155, 213.05 FS.
History Î New 12-7-76, Formerly 12D-8.06, Amended 12-27-94, 12-31-98, 12-30-02.
12D-8.0061 Assessments; Homestead Property Assessments at Just Value.
(1) Real property shall be assessed at just value as of January 1 of the year in which the property first
receives the exemption.
(2) Real property shall be assessed at just value as of January 1 of the year following any change of
ownership. If the change of ownership occurs on January 1, subsection (1) shall apply. For purposes of this
section, a change of ownership includes any transfer of homestead property receiving the exemption, but does
not include any of the following:
(a) Any transfer in which the person who receives homestead exemption is the same person who was
entitled to receive homestead exemption on that property before the transfer, and
1. The transfer is to correct an error; or
2. The transfer is between legal and equitable title or equitable and equitable title and no other person
applies for a homestead exemption on the property; or
3. The change or transfer is by means of an instrument in which the owner is listed as both grantor and
grantee of the real property and one or more other individuals are additionally named as grantee. However, a
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change of ownership occurs if any additional individual named as grantee applies for a homestead exemption
on the property.
(b) The transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due
to a dissolution of marriage, provided that the transferee applies for the exemption and is otherwise entitled
to the exemption;
(c) The transfer, upon the death of the owner, is between owner and a legal or natural dependent who
permanently resides on the property; or
(d) The transfer occurs by operation of law to the surviving spouse or minor child or children under Section
732.401, F.S.
(3) A leasehold interest that qualifies for the homestead exemption under Section 196.031 or 196.041,
F.S., shall be treaded as an equitable interest in the property for purposes of subsection (2).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 213.05 FS.
History Î New 12-27-94, Amended 10-2-07, 11-1-12.
12D-8.0062 Assessments; Homestead; Limitations.
(1) This rule shall govern the determination of the assessed value of property subject to the homestead
assessment limitation under Article VII, Section 4(c), Florida Constitution and Section 193.155, F.S., except
as provided in Rules 12D-8.0061, 12D-8.0063 and 12D-8.0064, F.A.C., relating to changes, additions or
improvements, changes of ownership, and corrections.
(2) Just value is the standard for assessment of homestead property, subject to the provisions of Article
VII, Section 4(c), Florida Constitution. Therefore, the property appraiser is required to determine the just
value of each individual homestead property on January 1 of each year as provided in Section 193.011, F.S.
(3) Unless subsection (5) or (6) of this rule require a lower assessment, the assessed value shall be equal
to the just value as determined under subsection (2) of this rule.
(4) The assessed value of each individual homestead property shall change annually, but shall not exceed
just value.
(5) Where the current year just value of an individual property exceeds the prior year assessed value, the
(a) Three percent; or
(b) The percentage change in the Consumer Price Index (CPI) for all urban consumers, U.S. City Average,
all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United
States Department of Labor, Bureau of Labor Statistics.
(6) If the percentage change in the Consumer Price Index (CPI) referenced in paragraph (5)(b) is negative,
then the assessed
(7) The assessed value of an individual homestead property shall not exceed just value.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 196.031,
213.05 FS. History Î New 10-4-95.
12D-8.0063 Assessment of Changes, Additions, or Improvements to a Homestead.
(1) Any change, addition, or improvement, excluding normal maintenance, to a homestead, including an
reas directly benefiting the homestead, shall be determined and
assessed at just value, and added to the assessed value of the homestead as of January 1 of the year following
the substantial completion of the change, addition, or improvement.
(2) The measure of this incremental, just value amount for purposes of subsection (1), shall be determined
directly by considering mass data collected, market evidence, and cost, or by taking the difference between
the following:
(a) Just value of the homestead as of January 1 of the year following any change, addition, or
improvement, adjusted for any change in value during the year due to normal market factors, and
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(b) Just value of the homestead as of January 1 of the year of the change, addition, or improvement.
(3) General rules for assessment of changes, additions, or improvements; see paragraphs (a) through (d);
for special rules for 2004 named storms see paragraph (e).
(a) Changes, additions, or improvements do not include replacement of a portion of homestead property
damaged or destroyed by misfortune or calamity when:
1.a. The square footage of the property as repaired or replaced does not cause the total square footage to
exceed 1.500 square feet, or
b. The square footage of the property as repaired or replaced does not exceed 110 percent of the square
footage of the property before the damage or destruction; and
2. The changes, additions, or improvements are commenced within 3 years after the January 1 following
the damage or destruction.
(b) When the repair or replacement of such properties results in square footage greater than 1,500 square
feet or otherwise greater than 110 percent of the square footage before the damage, such repair or replacement
shall be treated as a change, addition, or improvemen
by the just value of that portion of the changed or improved property in excess of 1,500 square feet or in
excess of 110 percent of the square footage of the property before the damage, and that just value shall be
added to the assessed value (including the assessment limitation change) of the homestead as of January 1 of
the year following the substantial completion of the replacement of the damaged or destroyed portion.
(c) Changes additions or improvements to homestead property rendered uninhabitable in one or more of
total square footage. However, such homestead properties which are rebuilt up to 1,500 total square feet are
not considered changes, additions or improvements subject to assessment at just value.
(d) These provisions apply to changes, additions or improvements commenced within 3 years after
January 1 following the damage or destruction of the homestead and apply retroactively to January 1, 2006.
(e) Assessment of certain homestead property damaged in 2004 named storms. Notwithstanding the
provisions of Section 193.155(4), F.S., the assessment at just value for changes, additions, or improvements
to homestead property rendered uninhabitable in one or more of the named storms of 2004 shall be limited to
homes having square footage of 1,350 square feet or less which were rendered uninhabitable may rebuild up
to 1,500 total square feet and the increase in square footage shall not be considered as a change, an addition,
or an improvement that is subject to assessment at just value. The provisions of this paragraph are limited to
homestead properties in which repairs are commenced by January 1, 2008, and apply retroactively to January
1, 2005.
(4) When any portion of homestead property damaged by misfortune or calamity is not replaced, or the
square footage of the property after repair or replacement is less than 100 percent of the square footage prior
to the damage or destruction, the assessed value of the property will be reduced by the assessed value of the
destroyed or damaged portion of the property. Likewise, the just value of the property shall be reduced to the
just value of the property after the destruction or damage of the property. If the just value after the damage or
destruction is less than the total assessed value before the damage or destruction, the assessed value will be
lowered to the just value.
(5) The provisions of subsection (3) of this rule section also apply to property where the owner
permanently resides on the property when the damage or destruction occurred; the owner is not entitled to
homestead exemption on January 1 of the year in which the damage or destruction occurred; and the owner
applies for and receives homestead exemption on the property the following year.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.042, 193.011, 193.023, 193.155,
193.1551, 213.05 FS. History Î New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07.
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12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead.
(1) This rule shall apply where any change, addition, or improvement is not considered in the assessment
of a property as of the first January 1 after it is substantially completed. The property appraiser shall determine
the just value for such change, addition, or improvement as provided in Rule 12D-8.0063, F.A.C., and adjust
the assessment for the year following the substantial completion of the change, addition, or improvement, as
if the assessment had been correctly made as provided in subsection 12D-8.0063(1), F.A.C. The property
appraiser shall adjust the assessed value of the homestead property for all subsequent years.
(2) If an error is made in the assessment of any homestead due to a material mistake of fact concerning an
essential characteristic of the property, the assessment shall be adjusted for each erroneous year. This
at the assessed value of a property that, if corrected, would affect the assessed value of that property.
(3) This subsection shall apply where the property appraiser determines that a person who was not entitled
to the homestead exemption or the homestead property assessment increase limitation was granted it for any
year or years within the prior 10 years.
(a) The property appraiser shall take the following actions:
1. Serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien
against any property owned by that person in the county in the amount of the unpaid taxes, plus a penalty of
50 percent of the unpaid taxes for each year and 15 percent interest on the unpaid taxes per year. The owner
of the property must be given the opportunity to pay the taxes and any applicable penalties and interest within
30 days. If the homestead exemption or the homestead property assessment increase limitation was improperly
granted as a result of a clerical mistake or omission, the person or entity improperly receiving the property
assessment limitation may not be assessed penalties or interest.
2. Record in the public records of the county a notice of tax lien against any property owned by this person
in the county and identify all property included in this notice of tax lien.
3. The property appraiser shall correct the rolls to disallow the exemption and the homestead assessment
increase limitation for any years to which the owner was not entitled to either.
(b) Where the notice is served by U.S. mail or by certified mail, the 30-day period shall be calculated from
the date the notice was postmarked.
(c) In the case of the homestead exemption, the unpaid taxes shall be the taxes on the amount of the
exemption which the person received but to which the person was not entitled. Where a person is improperly
granted a homestead exemption due to a clerical mistake or omission by the property appraiser, the lien shall
include the unpaid taxes but not penalty and interest.
(d) In the case of the homestead property assessment increase limitation, the unpaid taxes shall be the
taxes on the amount of the difference between the assessed value and the just value for each year. Where a
person entitled to the homestead exemption inadvertently receives the homestead property assessment
increase limitation following a change of ownership, the person shall not be required to pay the unpaid taxes,
penalty and interest.
(e) The amounts determined under paragraphs (c) and (d) shall be added together and entered on the notice
of intent and on the notice of lien.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 196.011,
196.161, 213.05 FS. History Î New 12-27-94, Amended 12-28-95, 9-19-17.
12D-8.0065 Transfer of
Required; Denials; Late Applications.
(1) For purposes of this rule, the following definitions apply.
previous homestead property was located.
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homestead is located.
is being transferred
from.
Section 193.155, F.S.
(2) Section 193.155(8), F.S., provides the procedures for the transfer of the homestead assessment
difference to a new homestead, within stated limits, when a previous homestead is abandoned. The amount
of the assessment difference is transferred as a reduction to the just value of the interest owned by persons
that qualify and receive homestead exemption on a new homestead.
(a) This rule sets limits and requirements consistent with Section 193.155(8), F.S. A person may apply
for the transfer of an assessment difference from a previous homestead property to a new homestead property
if:
1. The person received a homestead exemption on the previous property on January 1 of one of the last
two years before establishing the new homestead; and,
2. The previous property was abandoned as a homestead after that January 1; and,
3. The previous property was, or will be, reassessed at just value or assessed under Section 193.155(8),
F.S., as of January 1 of the year after the year in which the abandonment occurred subject to Subsections
193.155(8) and 193.155(3), F.S; and,
4. The person establishes a new homestead on the property by January 1 of the year they are applying for
the transfer.
(b) Under Section 193.155(8), F.S., the transfer is only available from a prior homestead for which a
person previously received a homestead exemption. For these rules:
1. If spouses owned and both permanently resided on a previous homestead, each is considered to have
received the homestead exemption, even if only one of them applied for the homestead exemption on the
previous homestead.
2. For joint tenants with rights of survivorship and for tenants in common, those who qualified for and
received the exemption on a previous homestead are considered to have received the exemption.
(3)(a) To apply for portability, the person must file Form DR-501T, Transfer of Homestead Assessment
Difference, (incorporated by reference in Rule 12D-16.002, F.A.C.,
https://www.flrules.org/Gateway/reference.asp?No=Ref-05793), including a sworn statement, by March 1.
Form DR-501T is submitted as an attachment to Form DR-501, Original Application for Ad Valorem Tax
Exemption, (incorporated by reference in Rule 12D-16.002, F.A.C.,
https://www.flrules.org/Gateway/reference.asp?No=Ref-05793).
(b) If the person meets the qualifications and wants to designate the ownership share of the assessment
difference to be attributed to him or her as spouses for transfer to the new homestead, he or she must also file
a copy of Form DR-501TS, Designation of Ownership Shares of Abandoned Homestead (incorporated by
reference in Rule 12D-16.002, F.A.C., https://www.flrules.org/Gateway/reference.asp?No=Ref-05793) that
was already filed with the previous property appraiser as described in subsection (5).
(4) Within the limitations for multiple owners in subsection (5), the total which may be transferred is
limited as follows:
previous homestead, the maximum amount that can be transferred is $500,000.
(b) Downs
homestead, the maximum amount that can be transferred is $500,000. Within that limit, the amount must be
he proportion of the assessment difference was of
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(5)(a) Transferring without splitting or joining When two or more persons jointly abandon a single
previous homestead and jointly establish a new homestead, the provisions for splitting and joining below do
not apply if no additional persons are part of either homestead. The maximum amount that can be transferred
is $500,000.
d and
establish separate homesteads, the maximum total amount that can be transferred is $500,000. Within that
limit, each person who received a homestead exemption and is eligible to transfer an amount is limited to a
ference between assessed value and just value. The shares of the persons
that received the homestead exemption cannot total more than 100 percent.
2. For joint tenancy with right of survivorship and for spouses, the share of the homestead assessment
difference is
homestead portion of the property. This is the difference between the just value and the assessed value of the
homestead portion of the property, divided by the number of owners that received the exemption, unless
another interest share is on the title. In that case, the portion of the amount that may be transferred is the
rtion of the
property.
3. Subparagraphs (5)(b)1. and (5)(b)2. do not apply if spouses abandon jointly titled property and
designate their respective ownership shares by completing and filing Form DR-501TS. When a complete and
valid Form DR-501TS is filed as provided in this subparagraph, the designated ownership shares are
irrevocable.
If spouses abandon jointly titled property and want to designate their respective ownership shares they must:
a. Be married to each other on the date the jointly titled property is abandoned.
-501TS.
c. File a complete and valid Form DR-501TS with the previous property appraiser before either person
applies for portability on Form DR-501T with the new property appraiser.
d. Include a copy of Form DR-501TS with the homestead exemption application filed with the new
property appraiser as described in subsection (3).
4. Except when a complete and valid designation Form DR-501TS is filed, the shares of the assessment
difference cannot be sold, transferred, or pledged to any taxpayer. For example, if spouses divorce and both
abandon the homestead, they each take their share of the assessment difference with them. The property
appraiser cannot accept a stipulation otherwise.
(c) Joining When two or more people, some of whom previously owned separate homesteads and
received a homestead exemption, join together to qualify for a new homestead, the maximum amount that can
be transferred is $500,000. Within that limit, the amount that can be transferred is limited to the highest
(6) Abandonment.
(a) To transfer an assessment difference, a homestead owner must abandon the homestead before January
1 of the year the new application is made.
(b) In the case of joint tenants with right of survivorship, if only one owner moved and the other stayed in
the original homestead, the homestead would not be abandoned. The person who moved could not transfer
any assessment difference.
(c) To receive an assessment reduction under Section 193.155(8), F.S., a person may abandon his or her
homestead even though it remains his or her primary residence by providing written notification to the
property appraiser of the county where the homestead is located. This notification must be delivered before
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or at the same time as the timely filing of a new application for homestead exemption on the property. This
abandonment will result in reassessment at just value as provided in subparagraph (2)(a)3. of this rule.
(7) Only the difference between assessed value and just value attributable to Section 193.155, F.S., can
be transferred.
(a) If a property has both the homestead exemption and an agricultural classification, a person cannot
transfer the difference that results from an agricultural classification.
(b) If a homeowner has a homestead and is receiving a reduction in assessment for living quarters for
parents or grandparents under Section 193.703, F.S., the reduction is not included in the transfer. When
calculating the amount to be transferred, the amount of that reduction must be added back into the assessed
value before calculating the difference.
(8) Procedures for property appraiser:
(a) If the previous homestead was in a different county than the new homestead, the new property appraiser
must transmit a copy of the completed Form DR-501T with a completed Form DR-501 to the previous
property appraiser. If the previous homesteads of applicants applying for transfer were in more than one
county, each applicant from a different county must fill out a separate Form DR-501T.
1. The previous property appraiser must complete Form DR-501RVSH, Certificate for Transfer of
Homestead Assessment Difference (incorporated by reference in Rule 12D-16.002, F.A.C.,
https://www.flrules.org/Gateway/reference.asp?No=Ref-05793). By April 1 or within two weeks after
receiving Form DR-501T, whichever is later, the previous property appraiser must send this form to the new
property appraiser. As part of the information returned on Form DR-501RVSH, the previous property
appraiser must certify that the amount transferred is part of a previous homestead that has been or will be
reassessed at just value as of January 1 of the year after the year in which the abandonment occurred as
described in subparagraph (2)(a)3. of this rule.
2. Based on the information provided on Form DR-501RVSH from the previous property appraiser, the
new property appraiser calculates the amount that may be transferred and applies this amount to the January
1 assessment of the new homestead for the year for which application is made.
(b) If the transfer is from the same county as the new homestead, the property appraiser retains Form DR-
501T. Form DR-501RVSH is not required. For a person that applied on time for the transfer of assessment
difference, the property appraiser updates the ownership share information using the share methodology in
this rule.
(c) The new property appraiser must record the following in the assessment roll submitted to the
Department according to Section 193.1142, F.S., for the year the transfer is made to the homestead parcel:
1. Flag for current year assessment difference transfer;
2. Number of owners among whom the previous assessment difference was split. Enter 1 if previous
difference was not split;
3. Assessment difference value transferred;
4. County number of previous homestead;
5. Parcel ID of previous homestead;
6. Year from which assessment difference value was transferred;
(d) Property appraisers that have information sharing agreements with the Department are authorized to
share confidential tax information with each other under Section 195.084, F.S., including social security
numbers and linked information on Forms DR-501, DR-501T, and DR-501RVSH.
(9)(a) The transfer of an assessment difference is not final until all values on the assessment roll on which
the transfer is based are final. If the values are final after the procedures in these rules are exercised, the
property appraiser(s) must make appropriate corrections and send a corrected assessment notice. Any values
that are in administrative or judicial review must be noticed to the tribunal or court for accelerated hearing
and resolution so that the intent of Section 193.155(8), F.S. may be fulfilled.
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(b) This rule does not authorize the consideration or adjustment of the just, assessed, or taxable value of
the previous homestead property.
(10) Additional provisions.
(a) If the information from the previous property appraiser is provided after the procedures in this section
are exercised, the new property appraiser must make appropriate corrections and send a corrected assessment
notice.
(b) The new property appraiser must promptly notify a taxpayer if the information received or available
is insufficient to identify the previous homestead and the transferable amount. For a timely filed application,
this notice must be sent by July 1.
(c) If the previous property appraiser supplies enough information to the new property appraiser, the
information is considered timely if provided in time to include it on the notice of proposed property taxes sent
under Sections 194.011 and 200.065(1), F.S.
(d) If the new property appraiser has not received enough information to identify the previous homestead
and the transferable amount in time to include it on the notice of proposed property taxes, the taxpayer may
file a petition with the value adjustment board in the county of the new homestead.
(11) Denials.
(a) If the applicant is not qualified for transfer of any assessment difference, the new property appraiser
must send Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference,
(incorporated by reference in Rule 12D-16.002, F.A.C.) to the applicant by July 1 and include the reasons for
the denial.
(b) Any property appraiser who sent a notice of denial by July 1 because he or she did not receive sufficient
information to identify the previous homestead and the amount which is transferable, must grant the transfer
after receiving information from the previous property appraiser showing the taxpayer was qualified, if the
new property appraiser determines the taxpayer is otherwise qualified. If a petition was filed based on a timely
application for the transfer of an assessment difference, the value adjustment board shall refund the taxpayer
the petition filing fee.
(c) Petitions of denials may be filed with the value adjustment board as provided in Rule 12D-9.028,
F.A.C.
(12) Late applications.
(a) Any person qualified to have property assessed under Section 193.155(8), F.S., who fails to file for a
new homestead on time in the first year following eligibility may file in a subsequent year. The assessment
reduction must be applied to assessed value in the year the transfer is first approved. A refund may not be
given for previous years.
(b) Any person who is qualified to have his or her property assessed under Section 193.155(8), F.S., who
fails to file an application by March 1, may file an application for assessment under that subsection and, under
Section 194.011(3), F.S., may file a petition with the value adjustment board requesting the assessment be
granted. The petition may be filed at any time during the taxable year by the 25th day following the mailing
of the notice by the property appraiser as provided in Section 194.011(1), F.S. In spite of Section 194.013,
F.S., the person must pay a nonrefundable fee of $15 when filing the petition, as required by paragraph (j) of
Section 193.155(8), F.S. After reviewing the petition, the property appraiser or the value adjustment board
may grant the assessment under Section 193.155(8), F.S., if the property appraiser or value adjustment board
find the person is qualified and demonstrates particular extenuating circumstances to warrant granting the
assessment.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.047, 193.114, 193.1142, 193.155,
193.461, 193.703, 194.011, 194.013, 195.084, 200.065 FS. HistoryNew 9-10-15.
12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property.
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(1) Any person or entity that owns non-homestead property that is entitled to receive the 10 percent
assessment increase limitation under Section 193.1554 or 193.1555, F.S., must notify the property appraiser
of the county where the property is located of any change of ownership or control as defined in Sections
193.1554(5) and 193.1555(5), F.S. This notification is not required if a deed or other instrument of title has
been recorded in the county where the parcel is located.
(2) As provided in Sections 193.1554(5) and 193.1555(5), F.S., a change of ownership or control means
any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer
of control or of more than fifty (50) percent of the ownership of the legal entity that owned the property when
it was most recently assessed at just value.
(3) For purposes of a transfer o
other ownership interest that legally carries voting rights or the right to participate in management and control
interest in property owned by a limited
liability company or limited partnership that is treated as owned by its sole member or sole general partner.
(4)(a) A cumulative transfer of control of the legal entity that owns the property happens when any of the
following occur:
1. The ownership of the controlling ownership rights changes and either:
a. A shareholder or other owner that did not own more than fifty (50) percent of the controlling ownership
rights becomes an owner of more than fifty (50) percent of the controlling ownership rights; or
b. A shareholder or other owner that owned more than fifty (50) percent of the controlling ownership
rights becomes an owner of less than fifty (50) percent of the controlling ownership rights.
2.a. There is a change of all general partners; or
b. Among all general partners the ownership of the controlling ownership rights changes as described in
subparagraph 1. above.
(b) If the articles of incorporation and bylaws or other governing organizational documents of a legal
entity require a two-thirds majority or other supermajority vote of the voting shareholders or other owners to
approve a decision, the supermajority shall be used instead of the fifty (50) percent for purposes of paragraph
(a) above.
(5) There is no change of ownership if:
(a) The transfer of title is to correct an error;
(b) The transfer is between legal and equitable title; or
-
between husband and wife, including a transfer to a surviving spouse or a transfer due to a dissolution of
marriage. This paragraph does not apply to non-residential property that is subject to Section 193.1555, F.S.
(6) For a publicly traded company, there is no change of ownership or control if the cumulative transfer
of more than 50 percent of the ownership of the entity that owns the property occurs through the buying and
selling of shares of the company on a public exchange. This exception does not apply to a transfer made
through a merger with or an acquisition by another company, including an acquisition by acquiring
outstanding shares of the company.
(7)(a) For changes of ownership or control, as referenced in subsection (2) of this rule, the owner must
complete and send Form DR-430, Change of Ownership or Control, Non-Homestead Property, to the property
appraiser unless a deed or other instrument of title has been recorded in the county where the parcel is located.
This form is adopted by the Department of Revenue and incorporated by reference in Rule 12D-16.002,
F.A.C. If one owner completes and sends a Form DR-430 to the property appraiser, another owner is not
required to send an additional Form DR-430.
(b) Form DR-430M, Change of Ownership or Control, Multiple Parcels, which is incorporated by
reference in Rule 12D-16.002, F.A.C., may be used as an attachment to Form DR-430. A property owner may
use DR-430M to list all property owned or controlled in the state for which a change of ownership or control
has occurred. A copy of the form should be sent to each county property appraiser where a parcel is located.
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(c) On January 1, property assessed under Sections 193.1554 and 193.1555, F.S., must be assessed at just
value if the property has had a change of ownership or control since the January 1, when the property was
most recently assessed at just value.
(d) The property appraiser is required to provide a notice of intent to record a tax lien on any property
owned by a person or entity that was granted, but not entitled to, the property assessment limitation under
Section 193.1554 or 193.1555, F.S. Before a lien is filed, the person or entity who was notified must be given
30 days to pay the taxes, applicable penalties, and interest. If the property assessment limitation was
improperly granted as a result of a clerical mistake or omission, the person or entity improperly receiving the
property assessment limitation may not be assessed penalties or interest.
(e) The property appraiser shall use the information provided on the Form DR-430 to assess property as
provided in Sections 193.1554, 193.1555 and 193.1556, F.S. For listing ownership on the assessment rolls,
the property appraiser must not use Form DR-430 as a substitute for a deed or other instrument of title in the
public records.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.1554, 193.1555, 193.1556 FS.
History Î New 11-1-12, Amended 9-19-17.
12D-8.0068 Reduction in Assessment for Living Quarters of Parents or Grandparents.
(1)(a) In accordance with Section 193.703, F.S., and s. 4(e), Art. VII of the State Constitution, the board
of county commissioners of any county may adopt an ordinance to provide for a reduction in the assessed
value of homestead property equal to any increase in assessed value of the property which results from the
construction or reconstruction of the property for the purpose of providing living quarters for one or more
natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse if at least
one of the parents or grandparents for whom the living quarters are provided is at least 62 years of age. The
board of county commissioners shall deliver a copy of any ordinance adopted under Section 193.703, F.S., to
the property appraiser.
(b) The reduction in assessed value resulting from an ordinance adopted pursuant to Section 193.703, F.S.,
shall be applicable to the property tax levies of all taxing authorities levying tax within the county.
(2) A reduction may be granted under subsection (1) only to the owner of homestead property where the
construction or reconstruction is consistent with local land development regulations, including, where
applicable, proper application for a building permit.
(3) In order to qualify for the assessment reduction pursuant to this section, property must meet the
following requirements:
(a) The construction or reconstruction for which the assessment reduction is granted must have been
substantially completed on or before the January 1 on which the assessment reduction for that property will
first be applied.
(b) The property to which the assessment reduction applies must qualify for a homestead exemption at the
time the construction or reconstruction is substantially complete and each year thereafter.
(c) The qualified parent or grandparent must permanently reside on the property on January 1 of the year
the assessment reduction first applies and each year thereafter.
(d) The construction or reconstruction must have been substantially completed after January 7, 2003, the
effective date of Section 193.703, F.S.
quarters, as their primary residence, constructed or reconstructed on property qualifying for assessment
reduction pursuant to Section 193.703, F.S., on January 1 of the year the assessment reduction first applies
and each year thereafter. Such parent or grandparent must be the natural or adoptive parent or grandparent of
estead property on which the construction or reconstruction
occurred.
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elsewhere in Florida. Such parent or grandparent cannot qualify as a permanent resident for purposes of being
granted a homestead exemption or tax credit on any other property, whether in Florida or in another state. If
such parent or grandparent receives or claims the benefit of an ad valorem tax exemption or a tax credit
elsewhere in Florida or in another state where permanent residency is required as a basis for the granting of
that ad valorem tax exemption or tax credit, such parent or grandparent is not a qualified parent or grandparent
under this subsection and the owner is not entitled to the reduction for living quarters provided by this section.
(c) At least one qualifying parent or grandparent must be at least 62 years of age.
(d) In determining that the parent or grandparent is the natural or adoptive parent or grandparent of the
application by the property owner and such other information as the property appraiser determines is relevant.
(5) Construction or reconstruction qualifying as providing living quarters pursuant to this section is limited
to additions and renovations made for the purpose of allowing qualified parents or grandparents to
permanently reside on the property. Such additions or renovations may include the construction of a separate
building on the same parcel or may be an addition to or renovation of the existing structure. Construction or
reconstruction shall be considered as being for the purpose of providing living quarters for parents or
grandparents if it is directly related to providing the amenities necessary for the parent or grandparent to reside
on the same property with their child or grandchild. In making this determination, the property appraiser shall
rely on an application by the property owner and such other information as the property appraiser determines
is relevant.
(6)(a) On the first January 1 on which the construction or reconstruction qualifying as providing living
quarters is substantially complete, the property appraiser shall determine the increase in the just value of the
property due to such construction or reconstruction. For that year and each year thereafter in which the
property qualifies for the assessment reduction, the assessed value calculated pursuant to Section 193.155,
F.S., shall be reduced by the amount so determined. In no year may the assessment reduction, inclusive and
aggregate of all qualifying parents or grandparents, exceed twenty percent of the total assessed value of the
property as improved prior to the assessment reduction being taken. If in any year the reduction as calculated
pursuant to this subsection exceeds twenty percent of assessed value, the reduction shall be reduced to equal
twenty percent.
(b) Construction or reconstruction can qualify under paragraph (4)(a) in a later year, as long as the owner
makes an application for the January 1 on which a qualifying parent or grandparent meets the requirements
of paragraph (4)(b). The owner must certify in such application as to the date the construction or
reconstruction was substantially complete and that it was for the purpose of providing living quarters for one
described in paragraph (1)(a). In such case, the property appraiser shall determine the increase in the just
value of the property due to such construction or reconstruction as of the first January 1 on which it was
substantially complete. However, no reduction shall be granted in any year until a qualifying parent or
grandparent meets the requirements of paragraph (4)(b).
(7) Further construction or reconstruction to the same property meeting the requirements of subsection (5)
for the qualified parent or grandparent residing primarily on the property may also receive an assessment
reduction pursuant to this section. Construction or reconstruction for another qualified parent or grandparent
may also receive an assessment reduction. The assessment reduction for such construction or reconstruction
shall be calculated pursuant to this section for the first January 1 after such construction or reconstruction is
substantially complete. However, in no year may the total of all applicable assessment reductions exceed
twenty percent of the assessed value of the property.
(8) The assessment reduction shall apply only while the qualified parent or grandparent continues to reside
primarily on the property and all other requirements of this section are met. The provisions of subsections (1),
(5), (6), (7) and (8) of Section 196.011, F.S., governing applications for exemption are applicable to the
granting of an assessment reduction. The property owner must apply for the assessment reduction annually.
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(9) The amount of the assessment reduction under Section 193.703, F.S., shall be placed on the roll after
a change in ownership, when the property is no longer homestead, or when the parent or grandparent
discontinues residing on the property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.703, 196.011, 213.05 FS. History Î
New 1-26-04.
12D-8.021 Procedure for the Correction of Errors by Property Appraisers.
(1) This rule shall apply to errors made by property appraisers in the assessment of taxes on both real and
personal property.
(2) For every change made to an assessment roll subsequent to certification of that roll to the tax collector
pursuant to Section 193.122, F.S., the property appraiser shall complete a Form DR-409, Certificate of
Correction of the Tax Roll. No property appraiser shall issue a Certificate of Correction except for a reason
permitted by this rule section.
(a) The following errors shall be subject to correction:
1. The failure to allow an exemption for which an application has been filed and timely granted pursuant
to the Florida Statutes.
2. Exemptions granted in error.
3. Typographical errors or printing errors in the legal description, name and address of the owner of record.
4. Error in extending the amount of taxes due.
5. Taxes omitted from the tax roll in error.
6. Mathematical errors.
7. Errors in classification of property.
8. Clerical errors.
9. Changes in value due to clerical or administrative type errors.
10. Erroneous or incomplete personal property assessments.
11. Taxes paid in error.
12. Any error of omission or commission which results in an overpayment of taxes, including clerical
error.
13. Tax certificates that have been corrected when the correction requires that the tax certificate be reduced
in value due to some error of the property appraiser, tax collector, their deputies or other county officials.
14. Void tax certificates.
15. Void tax deeds.
16. Void or redeemed tax deed applications.
17. Incorrect computation or measurement of acreage or square feet resulting in payment where no tax is
due or underpayment.
18. Assessed nonexistent property.
19. Double assessment or payment.
20. Government owned exempt or immune property.
21. Government obtained property after January 1, for which proration is entitled under subsections
196.295(1) and (2), F.S., and partial refund due.
22. Erroneous listing of ownership of property, including common elements.
23. Destruction or damage of residential property caused by tornado, for which application for abatement
of ad valorem taxes levied for the 1998 tax year is timely filed as provided in Chapter 98-185, Laws of Florida.
24. Material mistake of fact as described in Section 197.122, F.S., which is discovered within one (1) year
of the approval of the tax rolls under Section 193.1142, F.S. The one (1) year period shall expire herein,
regardless of the day of the week on which the end of the period falls. A refund resulting from a correction
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due to a material mistake of fact corrected within the one-year period may be sent to the Department for
approval. Alternatively, the property appraiser has the option to issue a refund order directly to the tax
collector. The option chosen must be exercised by plainly so indicating in the space provided on Form DR-
409.
25. Errors in assessment of homestead property corrected pursuant to Section 193.155(8), F.S.
26. Granting a religious exemption where the applicant has applied for, and is entitled to, the exemption
but did not timely file the application and, due to a misidentification of property ownership on the tax roll,
the property appraiser and tax collector had not notified the applicant of the tax obligation. This subparagraph
shall apply to tax years 1992 and later.
(b) The correction of errors shall not be limited to the preceding examples, but shall apply to any errors
of omission or commission that may be subsequently found.
(c) Where the property appraiser agrees with the value adjustment board, it shall not be necessary for him
to file a certificate of correction for a proper final value adjustment board reduction in assessed or taxable
value for that tax year. The value adjustment board may not correct assessments from previous years,
however, and the property appraiser may issue a certificate of correction as provided in this rule section.
(d) The following is a list of circumstances which involve changes in the judgment of the property
appraiser and which, therefore, shall not be subject to correction or revision, except for corrections made
within the one-year period described in subparagraph (2)(a)24. of this rule
used in this rule section, shall mean the opinion of value, arrived at by the property appraiser based on the
presumed consideration of the factors in Section 193.011, F.S., or the conclusion arrived at with regard to
exemptions and determination that property either factually qualifies or factually does not qualify for the
exemption. It includes exercise of sound discretion, for which another agency or court may not legally
substitute its judgment, within the bounds of that discretion, and not void, and other than a ministerial act.
The following is not an all inclusive list.
1. Change in mobile home classification not in compliance with attorney general opinion 74-150.
2. Extra depreciation requested.
3. Incorrect determination of zoning, land use or environmental regulations or restrictions.
4. Incorrect determination of type of construction or materials.
5. Any error of judgment in land or improvement valuation.
6. Any other change or error in judgment, including ordinary negligence which would require the exercise
of appraisal judgment to determine the effect of the change on the value of the property or improvement.
7. Granting or removing an exemption, or the amount of an exemption.
8. Reconsideration of determining that improvements are substantially complete.
9. Reconsideration of assessing an encumbrance or restriction, such as an easement.
(3)(a) Correction of the tax roll shall be made by delivering to the tax collector the following items, if
applicable.
1. Copy of the Certificate of Correction, Form DR-409, or in the case of non-ad valorem assessments,
Form DR-409A,
2. Copy of value adjustment board order, final and not subject to appeal,
3. Homestead, charitable, religious, widow/widower or disabled exemption, or agricultural or high-water
recharge classification, application, renewal, and
a. Proof of filing on or before March 1, or
b. Proof of postal error in the form of written evidence by the U.S. Postal Service of its error, within
subsections 196.011(8) and (9), F.S. Property appraisers shall provide documentation of these items.
4. Evidence of removal or permanent affixation of mobile home prior to January 1.
5. Copy of demolition permit.
6. Proof that error is a disregard for existing facts.
7. Proof of destruction of improvement or structure as provided in Section 196.295, F.S.
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12D-8.005(5) and (6), F.A.C.
(b) If the taxpayer is making a claim for refund, the property appraiser shall be responsible for items
(3)(a)1. through 8. of this rule section if applicable and any other necessary proof to establish the claim.
(4) The payment of taxes shall not be excused because of any act of omission or commission on the part
of any property appraiser, tax collector, value adjustment board, board of county commissioners, clerk of the
circuit court, or newspaper in which an advertisement may be published. Any error or any act of omission or
commission may be corrected at any time by the party responsible. The party discovering the error shall notify
the person who made the error and the person who made the error shall make such corrections immediately.
If the person who made the error refuses to act, for any reason, then subject to the limitations in this rule
section, the person discovering the error shall make the correction. Corrections should be considered as valid
from the date of the first act or omission and shall not affect the collection of tax.
(5) Property appraisers may correct errors made by themselves or their deputies in the preparation of the
tax roll, whether said roll is in their possession, in the possession of the tax collector, or in the possession of
the clerk of the court.
(6) If the tax collector refuses or does not elect to correct the errors, then the property appraiser shall
correct the errors. When the corrections are made by the property appraiser, he shall at the same time give to
the tax collector a copy of the Certificate of Correction to be filed by the tax collector.
(7) Except when a property owner consents to an increase, as provided in paragraph (10)(a), the correction
of any error that will increase the assessed valuation, and subsequently the taxes, shall be presented to the
property owner with a notice of proposed property taxes mailed or delivered to the property owner, which
includes notice of the right of the property owner to petition the value adjustment board. Any error that will
increase the assessed valuation and taxes shall be certified by the official correcting the error.
(8) The value adjustment board shall convene at such time as is necessary to consider changes in valuation
submitted by the property appraiser. The property appraiser shall prepare all Certificates of Correction for the
value adjustment board. However, this shall not restrict the tax collector, clerk of the court, or any other
interested party from reporting errors to the value adjustment board.
(9) The property appraiser shall notify the property owner of the increase in the assessed valuation. The
notice to the property owner by the property appraiser shall state that the property owner shall have the right
to present a petition to the value adjustment board relative to the correction, except when the property
appraiser has served a notice of intent to record a lien when property has improperly received homestead
exemption.
(10) If the value adjustment board has adjourned, the property owner shall be afforded the following
options when an error has been made which, when corrected, will have the effect of increasing the assessed
valuation and subsequently the taxes. The options are:
(a) The property owner by waiver may consent to the increase in assessed valuation and subsequently the
taxes by stating that he does not desire to present a petition to the value adjustment board and that he desires
to pay the taxes on the current tax roll. If the property owner makes such a waiver, the property appraiser shall
advise the tax collector who shall proceed under subsection 12D-13.006(6), F.A.C.
(b) The property owner may refuse to waive the right to petition the value adjustment board at which time
the property appraiser shall notify the proper owner and tax collector that the correction shall be placed on
the
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
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owner.
(11) Double Assessments. When a tax collector informs a property appraiser pursuant to subsection 12D-
13.006(9), F.A.C., that any property has been assessed more than once, the property appraiser shall search the
official records of the county to determine the correct property owner and the correct assessment. The property
appraiser shall then certify to the tax collector the assessment which is correct and, provided the taxes have
not been paid, the proper amount of tax due and payable.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.155, 194.011(1), 194.032, 196.011,
197.122, 197.182, 197.323, 197.332, 213.05 FS. History Î New 12-7-76, Formerly 12D-8.21, Amended 12-10-
92, 12-27-94, 12-25-96, 12-31-98, 1-16-06.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-13
TAX COLLECTORS RULES AND REGULATIONS
(EXCERPT)
12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board
Review
12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or
Incomplete Personal Property Assessments; Tax Certificate Corrections
12D-13.007 Cutouts, Time for Requesting and Procedure
12D-13.014 Penalties or Interest, Collection on Roll
12D-13.0283 Property Tax Deferral Application; Tax Collector Responsibilities for Notification of
Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
12D-13.0285 Property Tax Deferral Procedures for Reporting the Current Value of All Outstanding
Liens
12D-13.0287 Property Tax Deferral Appeal of Denied Tax Deferral and Imposed Penalties
12D-13.029
Delinquent Undeferred and Deferred Taxes
12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board
Review.
(1) Taxpayers whose tax liability was altered as a result of a value adjustment board (VAB) action must
have at least 60 days from the mailing of a corrected tax notice to pay unpaid taxes due before delinquency.
During the first 30 days after a corrected tax notice is sent, a four-percent discount will apply. Thereafter, the
regular discount periods will apply, if any. Taxes are delinquent on April 1 of the year following the year of
assessment, or after 60 days have expired after the date the corrected tax notice is sent, whichever is later.
(2)(a) If the tax liability was not altered by the VAB, and the taxpayer owes ad valorem taxes in excess of
the amount paid under Section 194.014, F.S., the unpaid amount is entitled to the discounts according to
Section 197.162, F.S. If the taxes are delinquent, they accrue interest at the rate of 12 percent per year from
the date of delinquency until the unpaid amount is paid. The three percent minimum interest for delinquent
taxes assessed in Section 197.172, F.S., will not apply.
(b) If the VAB determines that a refund is due on all or a portion of the amount paid under Section 194.014,
F.S., the overpaid amount accrues interest at the rate of 12 percent per year from the date taxes would have
become delinquent until the refund is paid.
Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.014, 194.034, 197.162,
197.172, 197.323, 197.333 FS. History Î New 6-18-85, Formerly 12D-13.05, Amended 4-5-16.
12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or
Incomplete Personal Property Assessments; Tax Certificate Corrections.
(1) This rule applies to errors made by tax collectors in the collection of taxes on real and personal
property. A tax collector may correct any error of omission or commission made by him or her, including
those described in Rule 12D-8.021, F.A.C.
(2) The payment of taxes, interest, fees and costs will not be excused because of an error on the part of a
property appraiser, tax collector, value adjustment board, board of county commissioners, clerk of the circuit
court or newspaper in which an advertisement may be published. An error may be corrected at any time by
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the party responsible. The party who discovers the error must notify the party responsible for the error. Subject
to the limitations in this rule section, the error must be corrected.
(3) The tax collector and the clerk must notify the property appraiser of the discovery of any errors on the
collection.
(4) The tax collector shall correct errors on all tax rolls in his or her possession when the corrections are
certified by the property appraiser, taxing districts or non-ad valorem districts, or approved by the value
adjustment board.
(5) The tax collector must prepare and send an original tax notice as provided in Section 197.322, F.S.,
and send a duplicate tax notice, as provided in Section 197.344, F.S.
(6) When the correction of any error will increase the assessed valuation and subsequently the taxes, the
property appraiser must notify the property owner of
except when a property owner consents to an increase, as provided in subsection (7) of this rule section and
Rule subsection 12D-8.021(10), F.A.C., or when the property appraiser has served a notice of intent to record
a lien when the property has improperly received homestead exemption. However, this must not restrict the
tax collector, clerk of the court, or any other interested party from reporting errors to the value adjustment
board.
(7) If the value adjustment board has adjourned, the property owner must be granted these options when
the correction of an error will increase the assessed valuation and subsequently the taxes. The options are:
(a) The property owner may consent to the increase in assessed valuation and subsequently the taxes by
waiver, stating that he or she does not want to petition the value adjustment board and that he or she wants to
pay the taxes on the current tax roll. If the property owner makes this waiver, the tax collector must proceed
under Rule 12D-13.002, F.A.C.; or
(b) If the property owner decides to petition the value adjustment board, the property appraiser must notify
roll. The
property owner will have the right to file a petition contesting the corrected assessment.
(8) When the property owner waives the right to petition the value adjustment board, the tax collector
must prepare a corrected notice immediately and send it to the property owner.
(9) Correction of Erroneous or Incomplete Tangible Personal Property Assessments.
(a) If the property appraiser does not correct an erroneous or incomplete personal property assessment,
the tax collector must report the assessment as an error or insolvency on the final report to the Board of County
Commissioners.
(b) When personal property being levied on cannot be identified, it is the responsibility of the property
appraiser to provide necessary information to identify the property. This applies to all assessments.
be used to identify property at risk of being removed from the county before payment of taxes.
(10) Double Assessments. When a tax collector discovers property that has been assessed more than once
appraiser that a double assessment exists and furnish the information as shown on the tax roll to substantiate
the double assessment. After receiving notification from the tax collector, the property appraiser must proceed
under Rule subsection 12D-8.021(11), F.A.C.
(11) Tax Certificate Corrections and Collections.
(a) When a correction in assessment, or any other error that can be corrected, is certified to the tax collector
on property on which a tax certificate has been sold, the tax collector must submit a request to correct or
cancel the tax certificate to the Department. If the Department approves the request to correct or cancel the
tax certificate, according to Section 197.443, F.S., the tax collector must notify the certificate holder and any
affected taxing jurisdictions.
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(b) If the tax collector issues a tax certificate against a parcel of real property which is subject to the
protection of a United States Bankruptcy Court, the Department must approve the cancellation of the
certificate when requested by the tax collector.
(c) When a tax certificate has been canceled or corrected, the tax collector must correct the tax certificate
records and notify the certificate holder it has been corrected or canceled.
(d) When the correction results in a reduction in the face amount of the tax certificate, the holder of the
certificate is entitled to a refund of the amount of the reduction plus interest at the rate bid, not to exceed eight
percent annually. Interest must be calculated monthly from the date the certificate was purchased to the date
the refund is issued.
(e) This subsection applies to all tax certificates even if a tax deed application has been filed with the tax
collector and advertised by the clerk.
(f) When a void tax certificate or tax deed must be cancelled as provided by law, the tax collector must
complete and send Form DR-510, Cancellation or Correction of Tax Certificate, incorporated by reference in
Rule 12D-16.002, F.A.C., to the Department and add a memorandum of error to the list of tax certificates
sold.
(12) Corrections to a non-ad valorem assessment must be prepared by the local governing board that
prepared and certified the roll for collection, consistent with Rule 12D-18.006, F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.048, 197.122, 197.123, 197.131,
197.162, 197.182, 197.322, 197.323, 197.344, 197.432, 197.442, 197.443, 197.444, 197.492, 197.593 FS.
History Î New 6-18-85, Formerly 12D-13.06, Amended 5-23-91, 12-10-92, 12-25-96, 12-31-98, 4-5-16.
12D-13.007 Cutouts, Time for Requesting and Procedure.
(1) When property has been properly assessed in the name of the owner as of January 1 of the tax year,
the property appraiser may not cancel the tax assessment because of a sale of the whole or a part of the
property. The tax assessment is against the property, not the owner.
(2) When the new owner or the original owner or a designated representative of either party requests to
pay taxes on his or her share of the property, the property appraiser must calculate the amount of the tax
assessment on that portion. The request for a cutout must be submitted to the tax collector on Form DR-518,
Cutout Request, incorporated by reference in Rule 12D-16.002, F.A.C. A cutout may be requested from
November 1, or as soon as the tax collector receives the certified tax roll, until 45 days before the tax certificate
sale.
(3) The party requesting the cutout is required to furnish proof to substantiate the claim. Proof is
established through legally competent evidence, such as a recorded instrument that clearly reflects an
ownership or possessory interest in the real property involved.
(4) The tax collector must forward the completed DR-518 to the property appraiser, who must return it
within ten days.
(5) If taxes remain unpaid on any portion of the original or cutout property and become delinquent, the
tax collector must advertise and sell tax certificates.
(6) If the request for cutout occurs after the property has been advertised for delinquent taxes, but 45 days
or more before the tax certificate sale, then the tax collector must prorate the interest and advertising cost.
(7) If the request for a cutout is less than 45 days before the tax certificate sale and the taxes are unpaid,
the tax collector may sell a tax certificate. If a tax certificate is sold, the property owner can redeem a portion
of the tax certificate when the completed DR-518 is returned by the property appraiser. The partial redemption
is made by paying the taxes, interest and fees for the cutout.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.192, 197.322, 197.332,
197.333, 197.343, 197.373, 197.432, 197.472 FS. History Î New 10-12-76, Formerly 12D-12.46, 12D-
12.046, Amended 4-5-16.
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12D-13.014 Penalties or Interest, Collection on Roll.
(1)(a) When a property appraiser is required by law to impose penalties, he or she must list the penalties
on the tax roll for collection by the tax collector.
(b) When a tax collector is required by law to levy penalties, he or she must collect the penalties.
(c) When either official makes an error levying or collecting penalties, the official responsible for the error
must correct it.
(2) The tax collector must collect the entire penalty and interest. If the tax and non-ad valorem assessments
are collected within the period of time for receiving a discount, the tax collector must only allow the discounts
on the taxes and non-ad valorem assessments.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.085, 193.114, 193.116,
193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162 FS. History Î New 6-18-85,
Formerly 12D-13.14, Amended 12-31-98, 12-3-01, 4-5-16.
12D-13.0283 Property Tax Deferral Application; Tax Collector Responsibilities for Notification
of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred.
(1) To participate in the tax deferral program, a property owner must submit an annual application to the
tax collector by March 31 following the year in which the taxes and non-ad valorem assessments are assessed.
A taxpayer must use Form DR-570, Application for Homestead Tax Deferral; Form DR-570AH, Application
for Affordable Housing Property Tax Deferrral; or Form DR-570WF, Application for Recreational and
Commercial Working Waterfronts Property Tax Deferral, which are all incorporated by reference in Rule
12D-16.002, F.A.C. Each application for tax deferral must be signed and dated by the applicant, and, if mailed,
must be postmarked by March 31.
(2) The tax collector must send notification of approval or disapproval to each taxpayer who files an
application for tax deferral. Form DR-571A, Disapproval of Application For Tax Deferral, incorporated by
reference in Rule 12D-16.002, F.A.C., must be used to notify the applicant that the application was
disapproved.
(a) If the tax collector approves an application for tax deferral, he or she must include the amount of any
taxes, non-ad valorem assessments, and interest not deferred with the notification of approval.
(b) Any taxes, non-ad valorem assessments, and interest not deferred are eligible for the discount rate
applicable to early payments as of the date the application was submitted, provided that the amount not
deferred is paid within 30 days of the approval date.
(3) Outstanding taxes, non-ad valorem assessments, or tax certificates not deferred must be collected as
provided in this rule chapter and are unaffected by the deferral of taxes for any other year.
(4) The tax collector must send a current bill for each year.
(5) If the application for tax deferral is denied, the tax must be paid at the discount or interest rate provided
in Section 197.162 or 197.172, F.S.
Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.172, 197.2421,
197.2423, 197.252, 197.3632 FS. HistoryNew 4-5-16.
12D-13.0285 Property Tax Deferral Procedures for Reporting the Current Value of All
Outstanding Liens.
(1) By November 1 of each year, the tax collector must notify each owner of homestead property on which
taxes have been deferred to report the current value of all outstanding liens on the property. Within 30 days
of notification, the owner must submit a list of all outstanding liens with the current value of all liens.
debts, accrued interest and penalties for which a lien acts as security. The current value must be computed on
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the date that
F.S. The current value is presumed to remain unchanged until the next annual determination, unless the tax
collector receives actual notice of a change in the current value.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2423, 197.2425, 197.254, 197.263,
197.3632 FS. History Î New 4-5-16.
12D-13.0287 Property Tax Deferral Appeal of Denied Tax Deferral and Imposed Penalties.
(1) Any applicant
adjustment board (VAB). The petition must be filed with the VAB within 30 days after the tax collector sends
the notice of denial.
(2) Any tax deferral applicant or recipient may appeal any penalties imposed on them to the VAB. The
petition must be filed with the VAB within 30 days after the penalties are imposed.
(3) The petition must be filed using Form DR-
Deferral or Pe-16.002, F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2425, 197.301 FS. History Î New 4-5-
16.
12D-tificates; Collection of
Delinquent Undeferred and Deferred Taxes.
Deferred payment tax certificates will be issued for all deferred taxes, but these tax certificates are exempt
from the advertisement and public sale 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 Î 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 inadministrative
reviews of assessments. Value adjustment boards and appraiser specialmagistrates should
use case law in conjunction with legal advice from the board legalcounsel.
provisions of this subsection preempt any prior case law that is inconsistent
with this See section 194.301(1), F.S.
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
See section 194.3015(1), F.S.
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