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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. i 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 ii Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 1 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 2 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 1 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 1 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 2 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. 3 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 2 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 4 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 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 5 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 1 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 6 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 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. 1 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. 2 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 7 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 8 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 9 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 10 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. 12 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 13 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 14 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 15 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 16 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 17 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 18 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 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. 19 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 20 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 21 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 22 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 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 23 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 24 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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; 25 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 26 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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, 27 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 28 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 29 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 30 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 31 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 32 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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- 33 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 34 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 35 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 36 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 37 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 38 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 39 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 40 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards 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. 41 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 42 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 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 43 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 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 44 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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, 45 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 46 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 47 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 48 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 49 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 50 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 51 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 52 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 53 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 54 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 55 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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: 56 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 57 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 58 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 59 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 60 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 61 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 62 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 63 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 64 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 65 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 66 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 67 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 68 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 69 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 70 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 71 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 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 72 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 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. 73 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 74 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 75 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 76 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 77 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 78 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 79 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 80 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 81 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 82 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 83 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 84 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 85 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 86 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 87 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 88 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 89 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 90 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 91 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 92 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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): 93 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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: 94 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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, 95 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 96 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 97 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 98 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 99 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 100 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 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. 101 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 102 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 103 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 104 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 105 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 106 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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- 107 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 108 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 109 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 110 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 111 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 112 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 113 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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; 114 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 115 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 116 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 117 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 118 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 119 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 120 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 121 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 122 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 123 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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) 124 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 125 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 126 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 127 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 128 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 129 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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- 130 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 131 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 132 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 133 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 134 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 135 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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), 136 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 137 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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- 138 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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: 139 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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, 140 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 141 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 142 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 143 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 144 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 145 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 146 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 147 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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)). 148 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 149 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 150 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 151 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 152 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 153 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 154 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 155 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 156 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 157 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 158 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 159 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 160 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 161 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 162 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 163 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 164 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 165 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 166 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 167 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 168 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 169 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 170 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 171 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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 172 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 173 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 174 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 175 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 176 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 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. 177 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 (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. 178 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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 179 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 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. 180 Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2019 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. 181