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 November 2021
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
Introduction
These materials are an additional resource to be referenced in combination with the
Uniform Policies and Procedures Manual and the set of documents titled Reference
Material Including Guidelines. This set of documents is available on the Department's
website along with the Uniform Policies and Procedures Manual and the Reference
Material Including Guidelines. The board clerk should make this set of documents
available on an existing website or provide a link to the Department's website.
This set of Other Legal Resources Including Statutory Criteria contains parts of the Florida
Constitution, Florida Statutes, and Florida Administrative Code that are substantive criteria
for the production of original assessments, including exemptions, classifications, and
deferrals.
These documents are limited to provisions of law that relate to the production of original
assessment rolls by property appraisers. Value adjustment boards and special magistrates
are not authorized to produce original assessments, but they are authorized to conduct
administrative reviews of assessments that include establishing revised assessments when
required by law. Value adjustment boards and special magistrates must use these same
provisions of law, when applicable, in the administrative review of assessments produced
by property appraisers.
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised November 2021
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
Section2. 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....................................................................53
Chapter 195 Property Assessment Administration and Finance (Excerpt).................72
Chapter196 Exemption..............................................................................................78
Chapter 197 Tax Collections, Sales, and Liens (Excerpt)........................................ 125
Chapter 200 Determination of Millage (Excerpt)..................................................... 131
Florida Administrative Code(Excerpts)
Chapter 12D-5 Agricultural and Outdoor Recreational or Park Lands......................... 135
Chapter 12D-6 Mobile Homes, Prefabricated or Modular Housing Units,
Pollution Control Devices, and Fee Time-Share Developments.......... 139
Chapter 12D-7 Exemptions ............................................................................................. 144
Chapter 12D-8 Assessment Roll Preparation and Approval (Excerpt)......................... 158
Chapter 12D-13 Tax Collectors Rules and Regulations (Excerpt) ................................ 177
Notice Regarding Case Law...................................................................................... 182
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equal to the average annual rate of growth in
FLORIDA CONSTITUTION Florida personal income over the most
ARTICLE VII recent twenty quarters times the state
FINANCE AND TAXATION revenues allowed under this subsection for
(EXCERPT) the prior fiscal year. For the 1995-1996
fiscal year, the state revenues allowed under
SECTION 1. Taxation; this subsection for the prior fiscal year shall
appropriations; state equal the state revenues collected for the
expenses; state revenue 1994-1995 fiscal year. Florida personal
limitation. income shall be determined by the
SECTION 2. Taxes; rate. legislature, from information available from
SECTION 3. Taxes; exemptions. the United States Department of Commerce
SECTION 4. Taxation; assessments. or its successor on the first day of February
SECTION 6. Homestead exemptions. prior to the beginning of the fiscal year.
State revenues collected for any fiscal year
SECTION 1. Taxation; appropria- in excess of this limitation shall be
tions; state expenses; state revenue transferred to the budget stabilization fund
limitation.— until the fund reaches the maximum balance
(a) No tax shall be levied except in specified in Section 19(g) of Article I1I, 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 subsection, "state revenues" 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 government. However, "state revenues"
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
subsection, "growth" means an amount
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revenues used to support the Public Medical exempt from taxation. A municipality,
Assistance Trust Fund or its successor owning property outside the municipality,
program and with the exception of state may be required by general law to make
matching funds used to fund elective payment to the taxing unit in which the
expansions made after July 1, 1994; property is located. Such portions of
proceeds from the state lottery returned as property as are used predominantly for
prizes; receipts of the Florida Hurricane educational, literary, scientific, religious or
Catastrophe Fund; balances carried forward charitable purposes may be exempted by
from prior fiscal years; taxes, licenses, fees, general law from taxation.
and charges for services imposed by local, (b) There shall be exempt from
regional, or school district governing taxation, cumulatively, to every head of a
bodies; or revenue from taxes, licenses, family residing in this state, household
fees, and charges for services required to be goods and personal effects to the value fixed
imposed by any amendment or revision to by general law, not less than one thousand
this constitution after July 1, 1994. An dollars, and to every widow or widower or
adjustment to the revenue limitation shall be person who is blind or totally and
made by general law to reflect the fiscal permanently disabled, property to the value
impact of transfers of responsibility for the fixed by general law not less than five
funding of governmental functions between hundred dollars.
the state and other levels of government. (c) Any county or municipality may,
The legislature shall, by general law, for the purpose of its respective tax levy and
prescribe procedures necessary to subject to the provisions of this subsection
administer this subsection. and general law, grant community and
History. Am. H.J.R.2053, 1994; adopted 1994. economic development ad valorem tax
exemptions to new businesses and
SECTION 2. Taxes; rate.— expansions of existing businesses, as
All ad valorem taxation shall be at a defined by general law. Such an exemption
uniform rate within each taxing unit, except may be granted only by ordinance of the
the taxes on intangible personal property county or municipality, and only after the
may be at different rates but shall never electors of the county or municipality voting
exceed two mills on the dollar of assessed on such question in a referendum authorize
value; provided, as to any obligations the county or municipality to adopt such
secured by mortgage, deed of trust, or other ordinances. An exemption so granted shall
lien on real estate wherever located, an apply to improvements to real property
intangible tax of not more than two mills on made by or for the use of a new business and
the dollar maybe levied by law to be in lieu improvements to real property related to the
of all other intangible assessments on such expansion of an existing business and shall
obligations. also apply to tangible personal property of
such new business and tangible personal
SECTION 3. Taxes; exemptions.— property related to the expansion of an
(a) All property owned by a existing business. The amount or limits of
municipality and used exclusively by it for the amount of such exemption shall be
municipal or public purposes shall be
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specified by general law. The period of time (g) By general law and subject to the
for which such exemption may be granted to conditions specified therein, each person
a new business or expansion of an existing who receives a homestead exemption as
business shall be determined by general law. provided in section 6 of this article; who was
The authority to grant such exemption shall a member of the United States military or
expire ten years from the date of approval military reserves, the United States Coast
by the electors of the county or Guard or its reserves, or the Florida National
municipality, and may be renewable by Guard; and who was deployed during the
referendum as provided by general law. preceding calendar year on active duty
(d) Any county or municipality may, outside the continental United States,
for the purpose of its respective tax levy and Alaska, or Hawaii in support of military
subject to the provisions of this subsection operations designated by the legislature
and general law, grant historic preservation shall receive an additional exemption equal
ad valorem tax exemptions to owners of to a percentage of the taxable value of his or
historic properties. This exemption may be her homestead property. The applicable
granted only by ordinance of the county or percentage shall be calculated as the number
municipality. The amount or limits of the of days during the preceding calendar year
amount of this exemption and the the person was deployed on active duty
requirements for eligible properties must be outside the continental United States,
specified by general law. The period of time Alaska, or Hawaii in support of military
for which this exemption may be granted to operations designated by the legislature
a property owner shall be determined by divided by the number of days in that year.
general law. History.—Am. S.J.R.'s 9-E, 15-E, 1980; adopted 1980;
1 Am. C.S. for S.J.R.'s 318, 356, 1988; adopted 1988; Am.
(e) By general law and subject to S.J.R. 152, 1992; adopted 1992; Am. H.J.R. 969, 1997;
conditions Specified therein: adopted 1998; Am. C.S. for S.J.R. 2-D, 2007; adopted 2008;
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
the assessed value of property subject to April 28,2008;adopted 2008;Am.H.J.R. 833,2009;adopted
tangible personal property tax shall be
2010; Am.C.S. for H.J.R. 193, 2016; adopted 2016.
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exempt from ad valorem taxation. Note.—section 34, Art. X11, State Constitution,
provides in part that "the amendment to subsection (e) of
(2) The assessed value of solar devices Section 3 of Article VII authorizing the legislature, subject to
or renewable energy source devices subject limitations set forth in general law, to exempt the assessed
to tangible personal property tax may be value of solar devices or renewable energy source devices
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
limitations provided by general law. expire on December 31, 2037. Upon expiration, this section
2 shall be repealed and the text of subsection(e)of Section 3 of
(f) There shall be granted an ad Article Vll . . . shall revert to that in existence on
valorem tax exemption for real property December 31,2017,except that any amendments to such text
otherwise adopted shall be preserved and continue to operate
dedicated in perpetuity for conservation to the extent that such amendments are not dependent upon
purposes, including real property the portions of text which expire pursuant to this section."
Effective December 31, 2037, s. 3(e), Art. VII, State
encumbered by perpetual conservation Constitution,will react:
easements or by other perpetual (c) By general law and subject to conditions specified
conservation protections, as defined by therein,twenty-five thousand dollars of the assessed value of
property subject to tangible personal property tax shall be
general law. exempt from ad valorem taxation.
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z
Note.—This subsection, originally designated (g) by Price Index for all urban consumers, U.S.
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
conform to the redesignation of subsections by Revision No. successor reports for the preceding calendar
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
high water recharge to Florida's aquifers, or 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 1 st 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 1 st 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 and who has
a. Three percent (3%) of the received a homestead exemption pursuant to
assessment for the prior year. Section 6 of this Article as of January 1 of
b. The percent change in the Consumer
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any of the three years immediately one person.
preceding the establishment of the new (e) The legislature may, by general
homestead is entitled to have the new law, for assessment purposes and subject to
homestead assessed at less than just value. 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 owner's spouse if at least one of the
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
the just value and the assessed value equals which is not subject to the assessment
$500,000. Thereafter, the homestead shall limitations set forth in subsections (a)
be assessed as provided in this subsection. through (d) shall change only as provided in
b. By general law and subject to this subsection.
conditions specified therein, the legislature (1) Assessments subject to this
shall provide for application of this subsection shall be changed annually on the
paragraph to property owned by more than date of assessment provided by law; but
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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.
improvements to such property shall be i(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 made to improve the property's resistance to
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�)
(1) Assessments subject to this
subsection shall be changed annually on the (1) The assessment of the following
date of assessment provided by law; but working waterfront properties shall be
those changes in assessments shall not based upon the current use of the property:
exceed ten percent (10%) of the assessment a. Land used predominantly for
for the prior year. commercial fishing purposes.
(2) No assessment shall exceed just b. Land that is accessible to the public
value. and used for vessel launches into waters that
(3) The legislature must provide that are navigable.
such property shall be assessed at just value c. Marinas and drystacks that are open
as of the next assessment date after a to the public.
qualifying improvement, as defined by d. Water-dependent marine
general law, is made to such property. manufacturing facilities, commercial
Thereafter, such property shall be assessed fishing facilities, and marine vessel
as provided in this subsection. construction and repair facilities and their
(4) The legislature may provide that support activities.
(2) The assessment benefit provided
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by this subsection is subject to conditions thereon the permanent residence of the
and limitations and reasonable definitions as owner, or another legally or naturally
specified by the legislature by general law. dependent upon the owner, shall be exempt
History.—Am. S.J.R. 12-E, 1980; adopted 1980; Am. from taxation thereon, except assessments
H.J.R. 214, 1987; adopted 1988; Am. by Initiative Petition
filed with the Secretary of State August 3, 1992; adopted for special benefits, up to the assessed
1992;Am.H.J.R.969, 1997;adopted 1998;Am.proposed by valuation of twenty-five thousand dollars
Constitution Revision Commission, Revision No. 13, 1998, and, for all levies other than school district
filed with the Secretary of State May 5, 1998; adopted 1998;
Am. C.S. for H.J.R. 317, 2002; adopted 2002; Am. C.S. for levies, on the assessed valuation greater
S.J.R. 2-D,2007; adopted 2008; Ams. Proposed by Taxation than fifty thousand dollars and up to
and Budget Reform Commission, Revision Nos. 3, 4, and 6,
2008,filed with the Secretary of State April 28,2008;adopted Severity-five thousand dollars, upon
2008; Am. C.S. for H.J.R. 193, 2016; adopted 2016; Am. establishment of right thereto in the manner
H.J.R. 369,2020; adopted 2020. 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 (1) 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
part that "the amendment to subsection (i) of Section 4 of owner's or member's proprietary interest in
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
portions of text which expire pursuant to this section."
Effective December 31, 2037, s. 4(i), Art. VIT, 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
of improving the property's resistance to wind damage. with respect to any residential unit. No
(2) The installation of a renewable energy source exemption shall exceed the value of the real
aevize. 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
the creation of a new (h)by Revision No. 3 of the Taxation the assessed value of the property.
and Budget Reform Commission,2008. (c) By general law and subject to
conditions specified therein, the Legislature
SECTION 6. Homestead exemptions.— may provide to renters, who are permanent
(a) Every person who has the legal or residents, ad valorem tax relief on all ad
equitable title to real estate and maintains valorem tax levies. Such ad valorem tax
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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
I(d) The legislature may, by general honorably discharged upon separation from
law, allow counties or municipalities, for the military service. The discount shall be in a
purpose of their respective tax levies and percentage equal to the percentage of the
subject to the provisions of general law, to veteran's permanent, service-connected
grant either or both of the following disability as determined by the United States
additional homestead tax exemptions: Department of Veterans Affairs. To qualify
(1) An exemption not exceeding fifty for the discount granted by this paragraph,
thousand dollars to a person who has the an applicant must submit to the county
legal or equitable title to real estate and property appraiser, by March 1, an official
maintains thereon the permanent residence letter from the United States Department of
of the owner, who has attained age sixty- Veterans Affairs stating the percentage of
five, and whose household income, as the veteran's service-connected disability
defined by general law, does not exceed and such evidence that reasonably identifies
twenty thousand dollars; or the disability as combat related and a copy
(2) An exemption equal to the assessed of the veteran's honorable discharge. If the
value of the property to a person who has the property appraiser denies the request for a
legal or equitable title to real estate with a discount, the appraiser must notify the
just value less than two hundred and fifty applicant in writing of the reasons for the
thousand dollars, as determined in the first denial, and the veteran may reapply. The
tax year that the owner applies and is Legislature may, by general law, waive the
eligible for the exemption, and who has annual application requirement in
maintained thereon the permanent residence subsequent years.
of the owner for not less than twenty-five (2) If a veteran who receives the
years, who has attained age sixty-five, and discount described in paragraph (1)
whose household income does not exceed predeceases his or her spouse, and if, upon
the income limitation prescribed in the death of the veteran, the surviving
paragraph (1). spouse holds the legal or beneficial title to
The general law must allow counties and the homestead property and permanently
municipalities to grant these additional resides thereon, the discount carries over to
exemptions, within the limits prescribed in the surviving spouse until he or she
this subsection, by ordinance adopted in the remarries or sells or otherwise disposes of
manner prescribed by general law, and must the homestead property. If the surviving
provide for the periodic adjustment of the spouse sells or otherwise disposes of the
income limitation prescribed in this property, a discount not to exceed the dollar
subsection for changes in the cost of living. amount granted from the most recent ad
(e)(1) Each veteran who is age 65 or valorem tax roll may be transferred to the
older who is partially or totally permanently surviving spouse's new homestead
disabled shall receive a discount from the property, if used as his or her permanent
amount of the ad valorem tax otherwise residence and he or she has not remarried.
owed on homestead property the veteran (3) This subsection is self-executing and
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does not require implementing legislation. condition or chronic disease.
(f) By general law and subject to As used in this subsection and as further
conditions and limitations specified therein, defined by general law, the term "first
the Legislature may provide ad valorem tax responder" means a law enforcement
relief equal to the total amount or a portion officer, a correctional officer, a firefighter,
of the ad valorem tax otherwise owed on an emergency medical technician, or a
homestead property to: paramedic, and the term"in the line of duty"
(1) The surviving spouse of a veteran means arising out of and in the actual
who died from service-connected causes performance of duty required by
while on active duty as a member of the employment as a first responder.
United States Armed Forces.
History.—Am. S.J.R. 1-13, 1979; adopted 1980; Am.
(2) The surviving Spouse of a first S.J.R. 4-E, 1980; adopted 1980; Am. H.J.R. 3151, 1998;
responder who died in the line of duty. adopted 1998; Am. proposed by Constitution Revision
(3) A first responder who 1s totally and Commission,Revision No. 13, 1998,filed with the Secretary
of State May 5, 1998; adopted 1998; Am. H.J.R. 353, 2006;
permanently disabled as a result of an injury adopted 2006;Ain.H.J.R.631,2006;adopted 2006;Am.C.S.
or injuries sustained In the line of duty. for S.J.R. 2-1), 2007; adopted 2008; Am. S.J.R. 592, 2011;
adopted 2012; Ain. H.J.R. 93, 2012; adopted 2012; Ain.
Causal connection between a disability and H.J.R. 169, 2012; adopted 2012; Am. C.S. for H.J.R. 275,
service In the line of duty shall not be 2016;adopted 2016;Am.C.S.for H.J.R. 1009,2016;adopted
presumed but must be determined as 2016;Am.H.J.R. 877,2020;adopted 2020.
1Note.—Section 36, Art. XII, State Constitution,
provided by general law. For purposes of provides in part that "the amendment to Section 6 of Article
this paragraph, the term "disability" does VII revising the just value determination for the additional ad
valorem tax exemption for persons age sixty-five or older
not include a chronic condition or chronic shall take effect January 1, 2017, . . . and shall operate
disease, unless the injury sustained in the retroactively to January 1,2013,for any person who received
line of duty was the sole cause of the chronic the exemption under paragraph(2) of Section 6(d) of Article
V11 before January 1,2017."
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solely on the basis of character or use or at a
specified percentage of its value under Art. VII of
FLORIDA STATUTES the State Constitution.
(3) "County property appraiser" means the
TITLE XIV TAXATION AND county officer charged with determining the value
FINANCE of all property within the county, with maintaining
certain records connected therewith, and with
CHAPTER 192 TAXATION: determining the tax on taxable property after taxes
have been levied. He or she shall also be referred to
GENERAL PROVISIONS in these statutes as the "property appraiser" or
"appraiser."
192.001 Definitions. (4) "County tax collector" means the county
192.0105 Taxpayer rights. officer charged with the collection of ad valorem
192.011 All property to be assessed. taxes levied by the county, the school board, any
192.032 Situs of property for assessment special taxing districts within the county, and all
purposes. municipalities within the county.
192.037 Fee timeshare real property; taxes and (5) "Department," unless otherwise
assessments; escrow. designated, means the Department of Revenue.
192.042 Date of assessment. (6) "Extend on the tax roll" means the
192.047 Date of filing. arithmetic computation whereby the millage is
192.048 Electronic transmission. converted to a decimal number representing one
192.053 Lien for unpaid taxes. one-thousandth of a dollar and then multiplied by
192.071 Administration of oaths. the taxable value of the property to determine the
192.091 Commissions of property appraisers and tax on such property.
tax collectors. (7) "Governing body" means any board,
192.102 Payment of property appraisers' and commission, council, or individual acting as the
collectors' commissions. executive head of a unit of local government.
192.105 Unlawful disclosure of federal tax (8) "Homestead" means that property
information; penalty. described in s. 6(a), Art. VII of the State
192.115 Performance review panel. Constitution.
192.123 Notification of veteran's guardian. (9) "Levy" means the imposition of a tax,
stated in terms of "millage," against all
192.001 Definitions.— appropriately located property by a governmental
All definitions set out in chapters 1 and 200 that body authorized by law to impose ad valorem taxes.
are applicable to this chapter are included herein.In (10) "Mill" means one one-thousandth of a
addition,the following definitions shall apply in the United States dollar. "Millage" may apply to a
imposition of ad valorem taxes: single levy of taxes or to the cumulative of all
(1) "Ad valorem tax"means a tax based upon levies.
the assessed value of property. The term "property (11) "Personal property," for the purposes of
tax"may be used interchangeably with the term"ad ad valorem taxation, shall be divided into four
valorem tax." categories as follows:
(2) "Assessed value of property" means an (a) "Household goods" means wearing
annual determination of: apparel, furniture, appliances, and other items
(a) The just or fair market value of an item or ordinarily found in the home and used for the
property; comfort of the owner and his or her family.
(b) The value of property as limited by Art. Household goods are not held for commercial
VII of the State Constitution; or purposes or resale.
(c) The value of property in a classified use or (b) "Intangible personal property" means
at a fractional value if the property is assessed money, all evidences of debt owed to the taxpayer,
all evidences of ownership in a corporation or other
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business organization having multiple owners, and when connected with the preexisting, taxable,
all other forms of property where value is based 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)l. "Inventory" means only those chattels (12) "Real property" means land, buildings,
consisting of items commonly referred to as goods, fixtures, and all other improvements to land. The
wares, and merchandise (as well as inventory) terms "land," "real estate," "realty," and "real
which are held for sale or lease to customers in the property"may be used interchangeably.
ordinary course of business. Supplies and raw (13) "Taxpayer" means the person or other
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) "Fee timeshare real property" means the
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) "Timeshare period titleholder"means the
sale or lease to customers in the ordinary course of purchaser of a timeshare period sold as a fee interest
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) "Taxable value" means the assessed
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) "Floating structure" means a floating
considered inventory. barge-like entity, with or without accommodations
2. "Inventory" also means construction and 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. The term "floating structure" includes,
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) "Tangible personal property" means all Floating structures are expressly excluded from the
goods, chattels, and other articles of value (but does definition of the term "vessel' provided in s.
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
itself. "Construction work in progress" consists of personal property.
those items of tangible personal property (18) "Complete submission of the rolls"
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
progress shall be deemed substantially completed data required for an assessment roll under s.
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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
granted, and such other information as may be 192.0105 Taxpayer rights.—There is
required by department rule; an accurate tabular created a Florida Taxpayer's Bill of Rights for
summary by property class of any adjustments property taxes and assessments to guarantee that the
made to recorded selling prices or fair market value rights,privacy, and property of the taxpayers of this
in arriving at assessed value, as prescribed by state are adequately safeguarded and protected
department rule; an electronic copy of the tangible during tax levy, assessment, collection, and
personal property assessment roll, including for enforcement processes administered under the
each entry a unique account number and such other revenue laws of this state. The Taxpayer's Bill of
information as may be required by department rule; Rights compiles, in one document, brief but
and an accurate tabular summary of per-acre land comprehensive statements that summarize the
valuations used for each class of agricultural rights and obligations of the property appraisers,tax
property in preparing the assessment roll, as collectors, clerics of the court, local governing
prescribed by department rule. boards, the Department of Revenue, and taxpayers.
(19) "Computer software" means any Additional rights afforded to payors of taxes and
information, program, or routine, or any set of one assessments imposed under the revenue laws of this
or more programs, routines, or collections of state are provided in s. 213.015. The rights afforded
information used or intended for use to convey taxpayers to assure that their privacy and property
information or to cause one or more computers or are safeguarded and protected during tax levy,
pieces of computer-related peripheral equipment, assessment, and collection are available only
or any combination thereof,to perforrn a task or set insofar as they are implemented in other parts of the
of tasks. Without limiting the generality of the Florida Statutes or rules of the Department of
definition provided in this subsection, the term Revenue. The rights so guaranteed to state
includes operating and applications programs and taxpayers in the Florida Statutes and the
all related documentation. Computer software does departmental rules include:
not include embedded software that resides (1) THE RIGHT TO KNOW.
permanently in the internal memory of a computer (a) The right to be sent a notice of proposed
or computer-related peripheral equipment and that property taxes and proposed or adopted non-ad
is not removable without terminating the operation valorem assessments (see ss. 194.011(1),
of the computer or equipment. Computer software 200.065(2)(b) and (d) and (13)(a), and 200.069).
constitutes personal property only to the extent of The notice must also inform the taxpayer that the
the value of the unmounted or uninstalled medium final tax bill may contain additional non-ad valorem
on or in which the information,program, or routine assessments (see s. 200.069(9)).
is stored or transmitted, and, after installation or (b) The right to notification of a public
mounting by any person, computer software does hearing on each taxing authority's tentative budget
not increase the value of the computer or computer- and proposed millage rate and advertisement of a
related peripheral equipment, or any combination public hearing to finalize the budget and adopt a
thereof. Notwithstanding any other provision of millage rate (see s. 200.065(2)(c) and(d)).
law, this subsection applies to the 1997 and (c) The right to advertised notice of the
subsequent tax rolls and to any assessment in an amount by which the tentatively adopted millage
administrative or judicial action pending on June 1, rate results in taxes that exceed the previous year's
1997. taxes (see s. 200.065(2)(d) and (3)). The right to
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- ,
147; s. 1, ch. 97-294; s. 2, ch. 98-342; s. 31, ch. 2001-60; s. previous years taxes, and also compared to the
20, ch.2010-5; s. 1,ch. 2012-193; s. 2,ch. 2017-36. taxes that would be levied if no budget change is
made (see ss. 200.065(2)(b) and 200.069(2), (3),
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(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 0) 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(l)(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 stated on the "Notice of Proposed Property Taxes
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 Assessments" (see s. 200.069).
(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(l)(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
statement of the taxpayer's estimated tax liability 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(l)(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 demonstration of particular extenuating
interest is accruing at 18 percent and that, unless
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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
adjustment board's hearing date, the right to the 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 reasonable attorney's fees, and of the department
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
tax collector (see ss. 197.162, 197.3632(8) and year, wage and earnings statements (W-2 forms),
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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 right to limiting access to a taxpayer's state 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;
s. 1,ch.2016-128; s.47,ch.2021-31. following provisions:
(a) Tangible personal property which was
192.011 All property to be assessed.—The physically present in one county of this state on
property appraiser shall assess all property located January 1,but present in another county of this state
within the county, except inventory, whether such at any time during the preceding year, shall be
property is taxable, wholly or partially exempt, or assessed in the county and taxing jurisdiction where
subject to classification reflecting a value less than it was habitually located or typically present. All
its just value at its present highest and best use. tangible personal property which is removed from
Extension on the tax rolls shall be made according one county in this state to another county after
to regulation promulgated by the department in January 1 of any year shall be subject to taxation for
order properly to reflect the general law. Streets, that year in the county where located on January 1;
roads, and highways which have been dedicated to except that this subsection does not apply to
or otherwise acquired by a municipality, a county, tangible personal property located in a county on
or a state agency may be assessed, but need not be. January 1 on a temporary or transitory basis if such
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 tangible personal property is "habitually located or
purposes.—All property shall be assessed typically present"in the county where it is generally
according to its situs as follows: kept for use or storage or where it is consistently
(1) Real property, in that county in which it is returned for use or storage. For purposes of this
located and in that taxing jurisdiction in which it subsection, an item of tangible personal property is
may be located. located in a county on a "temporary or transitory
(2) All tangible personal property which is basis" if it is located in that county for a short
not immune under the state or federal constitutions duration or limited utilization with an intention to
from ad valorem taxation, in that county and taxing remove it to another county where it is usually used
jurisdiction in which it is physically present on or stored.
January 1 of each year unless such property has (4)(a) Personal property manufactured or
been physically present in another county of this produced outside this state and brought into this
state at any time during the preceding 12-month state only for transshipment out of the United
period, in which case the provisions of subsection States, or manufactured or produced outside the
(3) apply. Additionally, tangible personal property United States and brought into this state for
brought into the state after January 1 and before transshipment out of this state, for sale in the
April 1 of any year shall be taxable for that year if ordinary course of trade or business is considered
the property appraiser has reason to believe that goods-in-transit and shall not be deemed to have
such property will be removed from the state prior acquired a taxable situs within a county even though
the property is temporarily halted or stored within
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the state. taxable year and the denominator of which is the
(b) The term "goods-in-transit" implies that 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-
fact that the individual unit packaging device 305; s. 1, ch. 78-269; s. 5, ch. 79-334; s. 85, ch. 79-400; s. 9,
utilized in the shipping of the specific personal ch. 81-308; s. 17, ch. 82-208; s. 75, ch. 82-226; s. 1, ch. 88-
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) "Marine cargo container" means a 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
to another. The term "marine cargo container" 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
days such property is present in Florida during the must clearly label the portion of any amounts due
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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 airiving at value
721 relating to escrow agents. conclusions, then the property appraiser shall
(c) The principal of such escrow account shall deduct from the original purchase price "usual and
be paid only to the tax collector of the county in reasonable fees and costs of the sale."For purposes
which the timeshare development is located or to of this subsection, "usual and reasonable fees and
his or her deputy. costs of the sale" for timeshare real property shall
(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 property, such "usual and reasonable fees and costs
paid unless all taxes on the timeshare development of the sale" shall be presumed to be 50 percent of
have been paid. the original purchase price; provided, however,
(e) On or before May I 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.
Florida Condominiums, Timeshares, and Mobile History.—s. 54,ch. 82-226;s.28,ch. 83-264; s. 204,ch.
Homes of the Department of Business and 85-342; s. 1, ch. 86-300; s. 15, ch. 88-216; s. 12, ch. 91-236;
Professional Regulation, which may enforce this s. 10,ch. 94-218; s. 1462,ch. 95-147; s. 11,ch. 2008-240.
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 thereon. "Substantially completed" shall mean that
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 History.—s.4, ch.70-243;s.57,ch. 80-274;s.9,ch. 81-
on the timeshare development. 308; s. 5,ch.2006-312.
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192.047 Date of filing.— and receiving an affirmative response from the
(1) For the purposes of ad valorem tax recipient verifying that the recipient's address is
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. 74-392.
required under s. 196.011(6)(a). Note.—Former ss. 192.04, 192.021.
(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) On the form used to obtain the recipient's 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
requesting the recipient's consent: appraisers and tax collectors.—
(1)(a) The budget of the property appraiser's
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
(c) Before sending a document electronically, the same proportion to the total amount of the
the sender verifies the recipient's address by budget as its share of ad valorem taxes bore to the
sending an electronic transmission to the recipient total levied for the preceding year. All municipal
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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
La. 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
For the purposes of this subsection, the general law fixing compensation of property
commissions on the amount of taxes collected from appraisers, such property appraiser or tax collector
the nonvoted school millage, and on the amount of may file a declaration in writing with the board of
additional taxes that would be collected for school county commissioners of his or her county electing
districts if the exemptions applicable to homestead to come under the provisions of this section, and
property for school district taxation were the same thereupon such property appraiser or tax collector
as exemptions applicable for all other ad valorem shall be paid compensation in accordance with the
taxation, shall be paid by the board of county provisions hereof, and shall not be entitled to the
commissioners. benefit of the said special or local act. If such
(3) In computing the amount of taxes levied property appraiser or tax collector does not so elect,
on an assessed valuation of $50 million for the he or she shall continue to be paid such
purposes of this section the valuation of nonexempt compensation as may now be provided by law for
property and the taxes levied thereon shall be taken such property appraiser or tax collector.
first. History.—s. 67, ch. 4322, 1895; ss. 11, 12, ch. 4515,
1897; s. 5, ch.4885, 1901; GS 594, 595; ss. 63,64, ch. 5596,
(4) The commissions for collecting taxes 1907;RGS 797, 801;CGL 1028, 1033; s. 1,ch. 17876, 1937;
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CGL 1940 Supp. 1036(14); ss. 1, 1A, ch. 20936, 1941; ss. 1, fourth of four-fifths of the total amount of
2, ch. 21918, 1943; s. 1, ch. 67-558; ss. 1, 2, ch. 69-55; s. 1, commissions received by such county property
ch. 69-300; s. 6,ch. 70-243; s. 1,ch. 70-246; s. 8,ch.73-172; appraisers and collectors of taxes or their
s. 1,ch.74-234; s. 1,ch.77-102; s. 7,ch.79-332; s. 8,ch. 81-
284; s. 53, ch. 83-217; s. 218,ch. 85-342; s. 1, ch. 91-295; s. predecessors in office from the state during and for
967, ch. 95-147; s. 2, ch. 96-397; s. 172, ch. 2003-261; s. 6, the preceding year, and the balance of the
ch.2006-312. commissions earned by such county property
Note.-Former s. 193.65. appraiser and collector of taxes, respectively,
192.102 Payment of property appraisers' during each year, over and above the amount of
such installment payments herein provided for
and collectors' commissions.- shall be payable when a report of errors and double
(1) The board of county commissioners and assessments is approved by the county
school board of each county shall advance and pay commissioners and a copy thereof filed with the
to the county tax collector of each such county, at Department of Revenue.
the first meeting of such board each month from History.-s. 7, ch.70-243;s.22,ch.73-172;s. 1,ch. 74-
October through July of each year, on demand of 234; s. 1, ch. 77-102; s. 968, ch. 95-147; s. 3, ch. 96-397; s.
the county tax collector, an amount equal to one- 173,ch.2003-261.
twelfth of the commissions on the county taxes Note.-Consolidation of provisions of former ss.
levied on the county tax roll for the preceding year 192.101, 192.114, 192.122,
and one-twelfth of the commissions on county
occupational and beverage licenses paid to the tax 192.105 Unlawful disclosure of federal tax
information; penalty.-
collector in the preceding fiscal year. To demand
the first advance under this section, each tax (1) It is unlawful for any person to divulge or
make known federal tax information obtained
collector shall submit to the board of county
commissioners a statement showing the calculation pursuant to 26 U.S.C. s. 6103, except in accordance
of the commissions on which the amount of each with a proper judicial order or as otherwise
advance is to be based. provided by law for use in the administration of the
(2) On or before November 1 of each year, tax laws of this state, and such information is
each tax collector who has received advances under confidential and exempt from the provisions of s.
the provisions of this section shall make an 119.07(1).
accounting to the board of county commissioners (2) Any person who violates the provisions of
and the school board, and any adjustments this section is guilty of a misdemeanor of the first
necessary shall be made so that the total advances degree, punishable as provided in s. 775.082 or s.
775.083.
and commissions paid by the board of county
History.-s. 1, ch. 78-160; s. 20, ch. 88-119; s. 37, ch.
commissioners and the school board shall be the 90-360; s.232,ch. 91-224; s.48,ch. 96-406.
amount of commissions earned. At no time within
the year shall there be paid by the board of county 192.115 Performance review panel.-If
commissioners and the school board more than the there occurs within any 4-year period the final
total advances due to that date or the commissions disapproval of all or any part of a county roll
earned to that date, whichever is the greater. pursuant to s. 193.1142 for 2 separate years, the
Nothing contained herein shall be construed to Governor shall appoint a three-member
abrogate any law providing a salary for the tax performance review panel. Such panel shall
collector or require the tax collector to accept the investigate the circumstances surrounding the
benefits of this section. disapprovals and the general performance of the
(3) The Chief Financial Officer shall issue to property appraiser. If the panel finds unsatisfactory
each of the county property appraisers and performance, the property appraiser shall be
collectors of taxes, on the first Monday of January, ineligible for the designation and special
April,July, and October, on demand of such county qualification salary provided in s. 145.10(2).Within
property appraisers and collectors of taxes after not less than 12 months,the property appraiser may
approval by the Department of Revenue, and shall requalify therefor, provided he or she successfully
pay, his or her warrant for an amount equal to one- recompletes the courses and examinations
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applicable to new candidates.
History.—s. 22, ch. 80-274; s. 6, ch. 82-208; ss. 20, 80,
ch. 82-226; s. 969,ch.95-147.
192.123 Notification of veteran's
guardian.—Upon the receipt of a copy of letters of
guardianship issued pursuant to s. 744.638, the
property appraiser and tax collector shall provide
the guardian with every notice required under
chapters 192-197 which would otherwise be
provided the ward.
History.—s.20,ch. 84-62.
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FLORIDA STATUTES 193.085 Listing all property.
193.092 Assessment of property for back taxes.
CHAPTER 193 193.102 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.
193.011-193.1557) 193.1145 Interim assessment rolls.
PART H 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 I and 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.
193.016 Property appraiser's assessment; 193.1554 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, 193.1557 Assessment of certain property
condominium parcels, and damaged or destroyed by Hurricane
cooperative parcels. Michael.
193.023 Duties of the property appraiser in
making assessments. 193.011 Factors to consider in deriving
193.0235 Ad valorem taxes and non-ad valorem just valuation.—In arriving at just valuation as
assessments against subdivision required under s. 4, Art. VII of the State
property. Constitution,the property appraiser shall take into
193.0237 Assessment of multiple parcel consideration the following factors:
buildings. (1) The present cash value of the property,
193.024 Deputy property appraisers. which is the amount a willing purchaser would
193.052 Preparation and serving of returns. pay a willing seller, exclusive of reasonable fees
193.062 Dates for filing returns. and costs of purchase, in cash or the immediate
193.063 Extension of date for filing tangible equivalent thereof in a transaction at arm's length;
personal property tax returns. (2) The highest and best use to which the
193.072 Penalties for improper or late filing of property can be expected to be put in the
returns and for failure to file returns. immediate future and the present use of the
193.073 Erroneous returns; estimate of property, taking into consideration the legally
assessment when no return filed. permissible use of the property, including any
193.074 Confidentiality of returns. applicable judicial limitation, local or state land
193.075 Mobile homes and recreational use regulation, or historic preservation ordinance,
vehicles. and any zoning changes, concurrency
193.077 Notice of new, rebuilt, or expanded requirements, and permits necessary to achieve
property. the highest and best use, and considering any
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moratorium imposed by executive order, law, as determined under is. 403.817(2), the property
ordinance,regulation, resolution, or proclamation appraiser is expressly directed to consider the
adopted by any governmental body or agency or effect of that issuance or denial on the value of the
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.
of all of the usual and reasonable fees and costs of History.—s. 3,ch. 84-79; s.42,ch. 94-356.
the sale, including the costs and expenses of 'Note.—Repealed by s. 14,ch. 94-122.
financing, and allowance for unconventional or
atypical terms of financing arrangements. When 193.016 Property appraiser's
assessment; effect of determinations by value
the net proceeds of the sale of any property are
utilized, directly or indirectly, in the adjustment board.—If the property appraiser's
determination of just valuation of realty of the assessment of the same items of tangible personal
sold parcel or any other parcel under the property in the previous year was adjusted by the
provisions of this section, the property appraiser, value adjustment board and the decision of the
board to reduce the assessment was not
for the purposes of such determination, shall
exclude any portion of such net proceeds successfully appealed by the property appraiser,
attributable to payments for household the property appraiser shall consider the reduced.
furnishings or other items of personal property. values determined by the value adjustment board
History.—s. 1,ch.63-250;s. 1,ch.67-167;ss. 1,2,ch. in assessing those items of tangible personal
69-55; s. 13,ch. 69-216; s. 8,ch. 70-243; s. 20,ch. 74-234; property. If the property appraiser adjusts upward
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
193.015 Additional specific factor; effect not properly considered by the value adjustment
of issuance or denial of permit to dredge, fill, board as the basis for the increased valuation
or construct in state waters to their landward notwithstanding the prior adjustment by the
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
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credit from the Florida Housing Finance 420.0004, or the income limits for workforce
Corporation, as authorized by s. 420.5099, shall housing, as defined in s. 420.5095(3). A
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
"community land trust" means a nonprofit entity 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; s. 35,
lease having a term of at least 99 years, for the ch.2020-27.
purpose of providing affordable housing to
natural persons or families who meet the
extremely-low-income, very-low-income, low- 193.023 Duties of the property appraiser
income, or moderate-income limits specified in s. in making assessments.-
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(1) The property appraiser shall complete (6) In making assessments of cooperative
his or her assessment of the value of all property parcels, the property appraiser shall use the
no later than July 1 of each year, except that the method required by s. 719.114.
department may for good cause shown extend the History.—s. 9, ch. 70-243; s. 1, ch. 72-290; s. 5, ch.
time for completion of assessment of all property. 76-222; s. 1, ch. 77-102; s. 2,ch. 84-261; s. 14,ch. 86-300;
(2) In making his or her assessment of the s. 1,ch. 88-216;s. 5,ch.91-223;s.970,ch.95-147;s. 1,ch.
2006-36;s. 1,ch.2009-135; ss. 1, 10,ch.2010-280; SJR 8-
value of real property, the property appraiser is A,2010 Special Session A.
required to physically inspect the property at least
once every 5 years. Where geographically 193.0235 Ad valorem taxes and non-ad
suitable, and at the discretion of the property valorem assessments against subdivision
appraiser, the property appraiser may use image property.—
technology in lieu of physical inspection to ensure (1) Ad valorem taxes and non-ad valorem
that the tax roll meets all the requirements of law. assessments shall be assessed against the lots
The Department of Revenue shall establish within a platted residential subdivision and not
minimum standards for the use of image upon the subdivision property as a whole. An ad
technology consistent with standards developed valorem tax or non-ad valorem assessment,
by professionally recognized sources for mass including a tax or assessment imposed by a
appraisal of real property. However, the property county, municipality, special district, or water
appraiser shall physically inspect any parcel of management district, may not be assessed
taxable or state-owned real property upon the separately against common elements utilized
request of the taxpayer or owner. exclusively for the benefit of lot owners within
(3) In revaluating property in accordance the subdivision, regardless of ownership. The
with constitutional and statutory requirements, value of each parcel of land that is or has been part
the property appraiser may adjust the assessed of a platted subdivision and that is designated on
value placed on any parcel or group of parcels the plat or the approved site plan as a common
based on mass data collected, on ratio studies element for the exclusive benefit of lot owners
prepared by an agency authorized by law, or shall, regardless of ownership, be prorated by the
pursuant to regulations of the Department of property appraiser and included in the assessment
Revenue. of all the lots within the subdivision which
(4) In making his or her assessment of constitute inventory for the developer and are
leasehold interests in property serving the unit intended to be conveyed or have been conveyed
owners of a condominium or cooperative subject into private ownership for the exclusive benefit of
to a lease, including property subject to a lot owners within the subdivision.
recreational lease, the property appraiser shall (2) As used in this section, the term
assess the property at its fair market value without "common element" includes:
regard to the income derived from the lease. (a) Subdivision property not included
(5) In assessing any parcel of a within lots constituting inventory for the
condominium or any parcel of any other developer which are intended to be conveyed or
residential development having common have been conveyed into private ownership.
elements appurtenant to the parcels, if such (b) An easement through the subdivision
common elements are owned by the property, not including the property described in
condominium association or owned jointly by the paragraph (a), which has been dedicated to the
owners of the parcels, the assessment shall apply public or retained for the benefit of the
to the parcel and its fractional or proportionate subdivision.
share of the appurtenant common elements. (c) Any other part of the subdivision which
has been designated on the plat or is required to
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be designated on the site plan as a drainage pond, multiple parcel building.Any land value allocated
or detention or retention pond, for the exclusive to the just value of a parcel containing a
benefit of the subdivision. condominium must be further allocated among
(d) Property located within the same county the condominium units in that parcel in the
as the subdivision and used for at least 10 years manner required in s. 193.023(5). Any land value
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) "Multiple parcel building" means 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) "Parcel" means a portion of a multiple 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 issuance of a tax deed or master's deed, 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) "Recorded instrument" means a 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 master's deed, or clerk's certificate of title as
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
value of all the parcels in the multiple parcel 193.024 Deputy property appraisers.—
building as provided in subsection (3). Property appraisers may appoint deputies to act in
(3) The property appraiser, for assessment their behalf in carrying out the duties prescribed
purposes,must allocate all of the just value of the by law.
land among the parcels in a multiple parcel History.—s. 2,ch. 80-366.
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
entire multiple parcel building. (1) The following returns shall be filed:
(4) A condominium, timeshare, or (a) Tangible personal property; and
cooperative may be created within a parcel in a (b) Property specifically required to be
returned by other provisions in this title.
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(2) No return shall be required for real ensure that all property is properly listed. The
property the ownership of which is reflected in acceptable method of transfer, the method, forin,
instruments recorded in the public records of the and content of the electronic data interchange,the
county in which the property is located, unless method by which the taxpayer will be provided
otherwise required in this title.In order for land to with an acknowledgment, and the duties of the
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 department's rules shall provide: a uniform
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 taxpayers' identities are established to avoid
lands on January 1 of that year were used filing by unauthorized persons.
primarily for bona fide commercial agricultural or History.—s. 11, ch. 70-243; s. 1, ch. 72-370; s. 1, ch.
high-water recharge purposes. 73-228; s. 20,ch. 73-334; s. 6,ch.76-234; s. 1,ch. 77-102;
(3) A return for the above types of property s.45,ch. 77-104;s.7,ch.79-334;s.9,ch. 81-308;s. 75,ch.
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.
(4) All returns shall be completed by the Note.—Consolidation of provisions of former ss.
taxpayer in such a way as to correctly reflect the 193.113, 193.121, 193.203, 193.211, 193.231-193.261,
owner's estimate of the value of property owned 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 property—April 1.
taxpayers. (2) Real property—when 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 property—April 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 law—April 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.
(6) The department shall promulgate the Note.—Consolidation of provisions of former ss.
necessary regulations to ensure that all railroad 193.203, 193.211.
and utility property is properly returned in the
appropriate county. However, the evaluating or 193.063 Extension of date for filing
tangible personal property tax returns.—The
assessing of utility property in each county shall
be the duty of the property appraiser. property appraiser shall grant an extension for the
(7) A property appraiser may accept a filing of a tangible personal property tax return for
tangible personal property tax return in a form 30 days and may, at her or his discretion, grant an
initiated through an electronic data interchange. additional extension for the filing of a tangible
personal property tax return for up to 15
The department shall prescribe by rule the forat m
and instructions necessary for such filing to additional days. A request for extension must be
made in time for the property appraiser to
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consider the request and act on it before the to pay all taxes assessed against him or her
regular due date of the return. However, a promptly.
property appraiser may not require that a request (4) For good cause shown,and upon finding
for extension be made more than 10 days before that such unlisting or late filing of returns was not
the due date of the return. A request for extension, intentional or made with the intent to evade or
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.
193.072 Penalties for improper or late 193.203, 193.222, 199.321.
filing of returns and for failure to file
193.073 Erroneous returns; estimate of
returns.—
(1) The following penalties shall apply: assessment when no return filed.—
(a) For failure to file areturn25 percent of (1)(a) Upon discovery that an erroneous or
the total tax levied against the property for each incomplete statement of personal property has
year that no return is filed. been filed by a taxpayer or that all the property of
(b) For filing returns after the due dates a taxpayer has not been returned for taxation, the
percent of the total tax levied against the property property appraiser shall mail a notice informing
covered by that return for each year, for each the taxpayer that an erroneous or incomplete
month, or portion thereof, that a return is filed statement of personal property has been filed.
after the due date,but not to exceed 25 percent of Such notice shall be mailed at any time before the
the total tax. mailing of the notice required in s. 200.069. The
(c) For property unlisted on the return15 taxpayer has 30 days after the date the notice is
percent of the tax attributable to the omitted mailed to provide the property appraiser with a
property. complete return listing all property for taxation.
(d) For incomplete returns by railroad and (b) If the property is personal property and
railroad terminal companies and private car and is discovered before April 1, the property
freight line and equipment companies-2 percent appraiser shall make an assessment in triplicate.
of the assessed value, not to exceed 10 percent After attaching the affidavit and warrant required
thereof, shall be added to the values apportioned by law,the property appraiser shall dispose of the
to the counties for each month or fraction thereof additional assessment roll in the same manner as
in which the return is incomplete; however, the provided by law.
return shall not be deemed incomplete until 15 (c) If the property is personal property and
days after notice of incompleteness is provided to is discovered on or after April 1, or is real
the taxpayer. property discovered at any time,the property shall
(2) Penalties listed in this section shall be be added to the assessment roll then in
determined upon the total of all ad valorem preparation.
personal property taxes, penalties and interest (2) If no tangible personal property tax
levied on the property, and such penalties shall be return has been filed as required by law,including
a lien on the property. any extension which may have been granted for
(3) Failure to file a return, or to otherwise the filing of the return, the property appraiser is
properly submit all property for taxation, shall in authorized to estimate from the best information
no regard relieve any taxpayer of any requirement available the assessment of the tangible personal
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property of a taxpayer who has not properly and properly affixed as provided in s.320.08(11).Any
timely filed his or her tax return. Such assessment such mobile home without a current license plate
shall be deemed to be prima facie correct, may be properly affixed shall be presumed to be tangible
included on the tax roll, and taxes may be personal property.
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-
128 it is connected to the normal and usual utilities
Note.—Former s. 193.37; s. 197.031. and if it is tied down or it is attached or affixed in
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 as real property must be issued an "RP" series
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.
193.075 Mobile homes and recreational 91-241; s. 6,ch. 93-132; s. 30,ch. 94-353; s. 3,ch.95-404;
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).
"RP" series sticker as provided in s. 320.0915. (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,
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or rebuilt business, the property appraiser shall so that ownership of all such property will be
affirm and certify on the face of the notice and properly listed.
shall provide a copy thereof to the new or (b) Whenever real property is listed on the
expanded business and to the department. real property assessment rolls of the respective
(3) Within 10 days of extension or counties in the name of the State of Florida or any
recertification of the assessment rolls pursuant to of its agencies, the listing shall not be changed in
s. 193.122, whichever is later, the property the absence of a recorded deed executed by the
appraiser shall forward to the department a list of State of Florida or the state agency in whose name
all property of new businesses and property the property is listed. If, in preparing the
separately assessed as expansion-related or assessment rolls, the several property appraisers
rebuilt property pursuant to s. 193.085(5)(a). The within the state become aware of the existence of
list shall include the name and address of the a recorded deed not executed by the state and
business to which the property is assessed, the purporting to convey real property listed on the
assessed value of the property, the total taxes assessment rolls as state-owned, the property
levied against the property, the identifying appraiser shall immediately forward a copy of the
number for the property as shown on the recorded deed to the state agency in whose name
assessment roll, and a description of the property. the property is listed.
(4) This section expires on the date (4) The department shall promulgate such
specified in s. 290.016 for the expiration of the rules as are necessary to ensure that all railroad
Florida Enterprise Zone Act. property of all types is properly listed in the
History. ss.4, 10,ch. 80-248; s. 5, ch. 83-204; s.25, appropriate county and shall submit the county
ch. 84-356; s. 63,ch.94-136;s.25,ch.2000-210; s. 14,ch. railroad property assessments to the respective
2005-287. county property pp appraisers not later than June 1 in
193.085 Listing all property.— each year. However, in those counties in which
(1) The property appraiser shall ensure that railroad assessments are not completed by the
all real property within his or her county is listed department by June 1, for millage certification
and valued on the real property assessment roll. purposes, the property appraiser may utilize the
Streets, roads, and highways which have been prior year's values for such property.
dedicated to or otherwise acquired by a (a) All railroad and railroad terminal
municipality, county, or state agency need not, companies maintaining tracks or other fixed
but may,be listed. assets in the state and subject to assessment under
(2) The department shall promulgate such the unit-rule method of valuation shall make an
regulations and shall make available maps and annual return to the Department of Revenue. Such
mapping materials as it deems necessary to ensure returns shall be filed on or before April 1 and shall
that all real property within the state is listed and be subject to the penalties provided in s. 193.072.
valued on the real property assessment rolls of the The department shall make an annual assessment
respective counties. In addition, individual of all operating property of every description
property appraisers may use such other maps and owned by or leased to such companies. Such
materials as they deem expedient to accomplish assessment shall be apportioned to each county,
the purpose of this section. based upon actual situs and, in the case of
(3)(a) All forms of local government, property not having situs in a particular county,
special taxing districts, multicounty districts, and shall be apportioned based upon track miles.
municipalities shall provide written annual Operating property shall include all property
notification to the several property appraisers of owned or leased to such company, including
any and all real property owned by any of them so right-of-way presently in use by the company,
track, switches, bridges, rolling stock, and other
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property directly related to the operation of the assessment and an opportunity for informal
railroad. Nonoperating property shall include that conference before the executive director's
portion of office buildings not used for operating designee. A property appraiser shall certify to the
purposes, property owned but not directly used tax collector for collection the value as certified
for the operation of the railroad, and any other by the Department of Revenue.
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)l. 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
"operating rolling stock in Florida"means having 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.
jurisdiction based upon the number of track miles History.—s. 14, ch. 70-243; s. 2, ch. 73-228; s. 2, ch.
and the location of mainline track of the 74-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-269;
respective railroads over which the rolling stock s. 11,ch.79-334; s.9,ch.80-77;ss. 5, 10,ch.80-248;s.26,
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,
property shall be according to the apportionment. 2010 Special Session A.
(c) The values determined by the Note.—Consolidation of provisions of former ss.
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
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collected upon any property in the state, but that property appraiser shall not assess any lot or
such tax was not lawfully assessed or levied, and parcel of land certified or sold to the state for any
has not been collected for any year within a period previous years unless such lot or parcel of lands
of 3 years next preceding the year in which it is so certified or sold shall be included in the list
ascertained that such tax has not been assessed, or furnished by the Chief Financial Officer to the
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 this subsection, the term "bona fide purchaser"
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.
more than 3 years' arrears of taxation, 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
such taxation to be assessed in whomsoever's 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.
recorded, such lien may be recorded in any county History.—s. 24, ch. 4322, 1895; s. 1, ch. 4663, 1899;
in this state and shall constitute a lien on any GS 524; s.22, ch. 5596, 1907;RGS 722; ss. 1,2, ch. 9180,
property of such person in such county in the 1923; CGL 924-926; ss. 1, 2, ch. 69-55; s. 15, ch. 70-243;
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
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193.102 Lands subject to tax sale (1) Each property appraiser shall prepare
certificates; assessments; taxes not the following assessment rolls:
extended.— (a) Real property assessment roll.
(1) All lands against which the state holds (b) Tangible personal property assessment
any tax sale certificate or other lien for delinquent roll. This roll shall include taxable household
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 0) 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 (1) 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.
984;ss.4,23,ch.20722, 1941;ss.3 /9, 10,ch.22079, 1943;
(n) The recorded selling price, ownership
ss. 1, 2,ch. 69-55; s. 1, ch. 69-300; s. 16, ch. 70-243; s. 32,
ch. 73-332; s. 5, ch. 75-103; s. 1, ch. 77-102; s. 1, ch. 77- transfer date, and official record book and page
174; ss. 205,221, ch. 85-342. number or clerk instrument number for each deed
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
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roll is submitted to the department. The (v) The millage for each taxing authority
assessment roll shall also include the basis for levying tax on the property.
qualification or disqualification of a transfer as an (w) For tax rolls submitted subsequent to
arms-length transaction. A decision qualifying or the tax roll submitted pursuant to s. 193.1142, a
disqualifying a transfer of property as an arms- notation indicating any change in just value from
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
director or the executive director's designee. Sale 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
paragraph, the term "ownership transfer date" 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. 0) 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 (1) The physical address of the property.
property, including the social security number of (m) The millage for each taxing authority
the homestead applicant and the applicant's 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 director or the executive director's
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
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assessment roll between the time of complete (1)(a) Each assessment roll shall be
submission of the tax roll pursuant to s. submitted to the executive director of the
193.1142(3) and mailing of the notice provided Department of Revenue for review in the manner
for in s. 200.069, the property appraiser shall and form prescribed by the executive director on
document the reason for such change in the public or before July 1. The department shall require the
records of the office of the property appraiser in a assessment roll submitted under this section to
manner acceptable to the executive director or the include the social security numbers required
executive director's designee. under s. 196.011. The roll submitted to the
(c) Changes made by the value adjustment executive director need not include centrally
board are not subject to the requirements of this assessed properties prior to approval under this
subsection. subsection and subsection(2). Such review by the
(5) For proprietary purposes, including the executive director shall be made to determine if
furnishing or sale of copies of the tax roll under s. the rolls meet all the appropriate requirements of
119.07(1), the property appraiser is the custodian law relating to form and just value.Upon approval
of the tax roll and the copies of it which are of the rolls by the executive director,who,as used
maintained by any state agency. The department in this section includes his or her designee, the
or any state or local agency may use copies of the hearings required in s. 194.032 may be held.
tax roll received by it for official purposes and (b) In addition to the other requirements of
shall permit inspection and examination thereof this chapter, the executive director is authorized
under s. 119.07(1), but is not required to furnish to require that additional data be provided on the
copies of the records. A social security number assessment roll submitted under this section and
submitted under s. 196.011(1) is confidential and subsequent submissions of the tax roll. The
exempt from s. 24(a), Art. I of the State executive director is authorized to notify property
Constitution and the provisions of s. 119.07(1). A appraisers by April 1 of each year of the form and
copy of documents containing the numbers content of the assessment roll to be submitted on
furnished or sold by the property appraiser,except July 1.
a copy furnished to the department, or a copy of (c) The roll shall be submitted in the
documents containing social security numbers compatible electronic format specified by the
provided by the department or any state or local executive director. This format includes comma
agency for inspection or examination by the delimited, or other character delimited, flat file.
public, must exclude those social security Any property appraiser subject to hardship
numbers. because of the specified format may provide
(6) The rolls shall be prepared in the format written notice to the executive director by May 1
and contain the data fields specified pursuant to s. explaining the hardship and may be allowed to
193.1142. provide the roll in an alternative format at the
History. s. 17, ch. 70-243; ss. 10, 21, ch. 73-172; s. executive director's discretion. If the tax roll
21,ch. 74-234; s. 1,ch. 77-102; ss.45,46, ch. 77-104; s. 8, submitted pursuant to this section is in an
ch. 80-274; s.4,ch. 81-308; s. 5,ch. 82-208; ss. 19,64,80,
ch. 82-226; s. 130,ch.91-112;s.2,ch.93-132; s. 1,ch.94- incompatible format or if its data field integrity is
130; s. 1466, ch. 95-147; s. 50, ch. 96-406; s. 7, ch. 2006- lacking in any respect, such failure shall operate
312; s. 4, ch. 2007-339; s. 1, ch. 2008-173; s. 4, ch. 2012- as an automatic extension of time to submit the
193. roll. Additional parcel-level data that may be
Note.—Consolidation of provisions of former ss. required by the executive director include, but are
193.041, 193.051, 193.061, 193.071, 193.113, 193.131, not limited to codes, fields, and data pertaining to:
193.251, 193.261, 193.361-193.381, 193.392.
1. The elements set forth in s. 193.114; and
193.1142 Approval of assessment rolls.— 2. Property characteristics, including
location and other legal, physical, and economic
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characteristics regarding the property, including, submission not later than 10 days after receipt
but not limited to, parcel-level geographical thereof.
information system information. (4) The department is authorized to issue a
(2)(a) The executive director or his or her review notice to a county property appraiser
designee shall disapprove all or part of any within 30 days of a complete submission of the
assessment roll of any county not in full assessment rolls of that county. Such review
compliance with the administrative order of the notice shall be in writing; shall set forth with
executive director issued pursuant to the notice specificity all reasons relied on by the department
called for in s. 195.097 and shall otherwise as a basis for issuing the review notice; shall
disapprove all or any part of any roll not assessed specify all supporting data, surveys,and statistical
in substantial compliance with law, as disclosed compilations for review; and shall set forth with
during the investigation by the department, particularity remedial steps which the department
including, but not limited to, audits by the requires the property appraiser to take in order to
Department of Revenue and Auditor General obtain approval of the tax roll. In the event that
establishing noncompliance. such notice is issued:
(b) If an assessment roll is disapproved (a) The time period of 50 days specified in
under paragraph (a) and the reason for the subsection (3) shall be 60 days after the issuance
disapproval is noncompliance due to material of the notice.
mistakes of fact relating to physical (b) The notice required pursuant to s.
characteristics of property, the executive director 200.069 shall not be issued prior to approval of an
or his or her designee may issue an administrative assessment roll for the county or prior to
order as provided in s. 195.097. In such event, the institution of interim roll procedures under s.
millage adoption process, extension of tax rolls, 193.1145.
and tax collection shall proceed and the interim (5) Whenever an assessment roll submitted
roll procedures of s. 193.1145 shall not be to the department is returned to the property
invoked. appraiser for additional evaluation, a review
(c) For purposes of this subsection, notice shall be issued for the express purpose of
"material mistakes of fact" means any and all the adjustment provided in s. 200.065(11).
mistakes of fact relating to physical (6) In no event shall a formal determination
characteristics of property that, if included in the by the department pursuant to this section be
assessment of property, would result in a made later than 90 days after the first complete
deviation or change in assessed value of the parcel submission of the rolls by the county property
of property. appraiser.
(3) An assessment roll shall be deemed to be (7) Approval or disapproval of all or any
approved if the department has not taken action to part of a roll shall not be deemed to be final until
disapprove it within 50 days of a complete the procedures instituted under s. 195.092 have
submission of the rolls by the property appraiser, been exhausted.
except as provided in subsection (4). A (8) Chapter 120 does not apply to this
submission shall be deemed complete if it meets section.
all applicable provisions of law as to form and History.—s.5,ch.82-208;ss. 19,80,ch.82-226;s.54,
content; includes, or is accompanied by, all ch. 83-217; s. 20, ch. 83-349; s. 1, ch. 84-164; s. 3, ch. 86-
190;s. 1,ch. 87-318;s. 131,ch.91-1 12;s.3,ch.93-132;ss.
information which was lawfully requested by the 43,73,ch.94-353; s. 31,ch. 95-145;s. 1467,ch.95-147;s.
department prior to the initial submission date; 5, ch.2007-321; s. 2,ch. 2008-173.
and is not an interim roll. The department shall
notify the property appraiser of an incomplete 193.1145 Interim assessment rolls.-
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(1) It is the intent of the Legislature that no appraiser shall notify the department and each
undue restraint shall be placed on the ability of taxing authority within his or her jurisdiction prior
local government to finance its activities in a to instituting interim roll procedures without a
timely and orderly fashion, and, further, that just court order.
and uniform valuations for all parcels shall not be (2) The taxing authority shall,in its name as
frustrated if the attainment of such valuations plaintiff, initiate action for relief under this
necessitates delaying a final determination of section by filing an "Application for
assessments beyond the normal 12-month period. Implementation of an Interim Assessment Roll"
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 l; 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
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clerk of the circuit court that such roll is taxes levied, final taxes levied, and the difference
provisional and that ultimate tax liability on the thereof.
property is subject to a final determination. The (b) The property appraiser shall certify such
tax collector and the clerk of the circuit court shall reconciliation to the tax collector, unless
be responsible for posting notices to this effect in otherwise authorized pursuant to paragraph (d),
conspicuous places within their respective which reconciliation shall contain sufficient
offices. The property appraiser shall ensure that information for the preparation of supplemental
such notice appears conspicuously on the printed bills or refunds.
interim roll. (c) Upon receipt of such reconciliation, the
(6) The tax collector shall prepare and mail tax collector shall prepare and mail to the
provisional tax bills to the taxpayers based upon taxpayers either supplemental bills, due and
interim assessments and provisional millage rates, collectible in the same manner as bills issued
which bills shall be subject to all provisions of law pursuant to chapter 197, or refunds in the form of
applicable to the collection and distribution of ad county warrants. However, no bill shall be issued
valorem taxes, except as otherwise provided in or considered due and owing, and no refund shall
this section. These bills shall be clearly marked be authorized, if the amount thereof is less than
"PROVISIONAL—THIS IS NOT A FINAL $10. Approval by the Department of Revenue
TAX BILL"; shall be accompanied by an shall not be required for refunds made pursuant to
explanation of the possibility of a supplemental this section.
tax bill or refund based upon the tax roll as finally (d) However, the court, upon a
approved, pursuant to subsection (7); and shall determination that the amount to be
further explain that the total amount of taxes supplementally billed and refunded is insufficient
collected by each taxing unit shall not be to warrant a separate billing or that the length of
increased when the roll is finally approved. time until the next regular issuance of ad valorem
(7) Upon approval of the assessment roll by tax bills is similarly insufficient, may authorize
the executive director, and after certification of the tax collector to withhold issuance of
the assessment roll by the value adjustment board supplemental bills and refunds until issuance of
pursuant to s. 193.122(2), the property appraiser the next year's tax bills. At that time, the amount
shall, subject to the provisions of subsection(11), due or the refund amount shall be added to or
recompute each provisional millage rate of the subtracted from the amount of current taxes due
taxing units within his or her jurisdiction, so that on each parcel, provided that the current tax and
the total taxes levied when each recomputed rate the prior year's tax or refund shall be shown
is applied against the approved roll are equal to separately on the bill. Alternatively, at the option
those of the corresponding provisional rate of the tax collector, separate bills and statements
applied against the interim roll. Each recomputed of refund may be issued.
rate shall be considered the official millage levy (e) Any tax bill showing supplemental taxes
of the taxing unit for the tax year in question. The due or a refund due, or any warrant issued as a
property appraiser shall notify each taxing unit as refund, shall be accompanied by an explanatory
to the value of the recomputed or official millage notice in substantially the following form:
rate.
(8)(a) Upon recomputation, the property NOTICE OF SUPPLEMENTAL BILL
appraiser shall extend taxes against the approved OR REFUND
roll and shall prepare a reconciliation between the OF PROPERTY TAXES
interim and approved assessment rolls. For each
parcel, the reconciliation shall show provisional Property taxes for ...(year)... were based upon a
temporary assessment roll, to allow time for a
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more accurate determination of property values. (11) A recomputation of millage rates under
Reassessment work has now been completed and this section shall not reduce or increase the total
final tax liability for ...(year)... has been of all revenues available from state or local
recomputed for each taxpayer. BY LAW, THE sources to a school district or to a unit of local
REASSESSMENT OF PROPERTY AND government as defined in part II of chapter 218.
RECOMPUTATION OF TAXES WILL NOT Notwithstanding the provisions of subsection (7),
INCREASE THE TOTAL AMOUNT OF the provisional millage rates levied by a
TAXES COLLECTED BY EACH LOCAL multicounty taxing authority against an interim
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
collector's office. 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 terms "roll," "assessment roll," and "interim
assessment roll. The department shall adopt by assessment roll" mean the rolls for real, personal,
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.
(10)(a) Delinquent provisional taxes on real History.—s. 1, ch. 80-261; s. 5, ch. 80-274; s. 7, ch.
property shall not be subject to the delinquent tax 82-208; ss. 2, 21, 34, 80, ch. 82-226; ss. 206, 221, ch. 85-
provisions of chapter 197 until such time as the 342; s. 139, ch. 91-112; s. 973, ch. 95-147; s. 28, ch. 95-
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
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property appraiser may requalify therefor, Department of Revenue. Notwithstanding an
provided he or she successfully recompletes the extension of the roll by the board of county
courses and examinations applicable to new commissioners pursuant to s. 197.323, the value
candidates. adjustment board must complete all hearings
History.—s. 8,ch. 80-377; s. 8,ch. 82-208; ss.22, 80, required by s. 194.032 and certify the assessment
ch. 82-226; s. 974,ch.95-147. roll to the property appraiser by June 1 following
193.116 Municipal assessment rolls.— the assessment year. The June 1 requirement shall
(1) The county property appraiser shall be extended until December 1 in each year in
prepare an assessment roll for every municipality which the number of petitions filed increased by
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 is properly taxed the property appraiser
shall deliver each assessment roll to the property p p y p p y pp
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 ,
appraiser s website and in a periodical meeting
municipality shall have 30 days to certify all
millages to the county property appraiser. The the requirements of s. 50.011 and publicly display
county property appraiser shall extend the millage a notice of the date of certification in the office of
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
collection. The property appraiser shall deliver to made in the form required by the department and
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.
76-140; ss. 207, 221, ch. 85-342; s. 1, ch. 90-343; s. 140, adjustments or changes made by the property
ch. 91-112; s. 975,ch.95-147. appraiser. Upon such certification, the property
appraiser shall recertify the tax rolls with all
193.122 Certificates of value adjustment changes to the collector and shall provide public
board and property appraiser; extensions on notice of the date and fact of recertification
the assessment rolls.— pursuant to subsection (2).
(1) The value adjustment board shall certify (4) An appeal of a value adjustment board
each assessment roll upon order of the board of decision pursuant to s. 194.036(1)(a) or(b)by the
county commissioners pursuant to s. 197.323, if property appraiser shall be filed prior to extension
applicable, and again after all hearings required of the tax roll under subsection (2) or, if the roll
by s. 194.032 have been held. These certificates was extended pursuant to s. 197.323, within 30
shall be attached to each roll as required by the days of recertification under subsection (3). The
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roll may be certified by the property appraiser 193.132 Prior assessments validated.—
prior to an appeal being filed pursuant to s. Every assessment of taxes heretofore made on
194.036(1)(c), but such appeal shall be filed property of any kind, when such assessment has
within 20 days after receipt of the decision of the been actually made in the name of the true owner,
department relative to further judicial is hereby validated. No tax assessment or tax levy
proceedings. made upon any such property shall be held invalid
(5) The department shall promulgate by reason of or because of the subsequent
regulations to ensure that copies of the tax rolls amendment in the law.
are distributed to the appropriate officials and History.—s. 1,ch. 10023, 1925;CGL 927;ss. 1,2,ch.
maintained as part of their records for as long as 69-55; s. 19,ch. 70-243.
is necessary to provide for the orderly collection
Note.—Former ss. 192.32, 193.341.
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 there 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
or the property appraiser's valuation if the roll has 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 roe receives the exemption
ch. 83-204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; s. y property p
141, ch. 91-112; s. 976, ch. 95-147; s. 3, ch. 2013-72; s. 3, unless the provisions of subsection (8) apply.
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
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be reassessed annually on January 1. Any change individuals, all of whom held title as joint tenants
resulting from such reassessment shall not exceed with rights of survivorship with the owner, are
the lower of the following: named only as grantors and are removed from the
(a) Three percent of the assessed value of title; or
the property for the prior year; or e. The person is a lessee entitled to the
(b) The percentage change in the Consumer homestead exemption under s. 196.041(1);
Price Index for All Urban Consumers, U.S. City 2. Legal or equitable title is changed or
Average,all items 1967=100,or successor reports transferred between husband and wife, including
for the preceding calendar year as initially a change or transfer to a surviving spouse or a
reported by the United States Department of transfer due to a dissolution of marriage;
Labor, Bureau of Labor Statistics. 3. The transfer occurs by operation of law to
(2) If the assessed value of the property as the surviving spouse or minor child or children
calculated under subsection (1) exceeds the just under s. 732.401;
value, the assessed value of the property shall be 4. Upon the death of the owner, the transfer
lowered to the just value of the property. is between the owner and another who is a
(3)(a)Except as provided in this subsection or permanent resident and who is legally or naturally
subsection (8), property assessed under this dependent upon the owner; or
section shall be assessed at just value as of 5. The transfer occurs with respect to a
January 1 of the year following a change of property where all of the following apply:
ownership. Thereafter, the annual changes in the a. Multiple owners hold title as joint tenants
assessed value of the property are subject to the with rights of survivorship;
limitations in subsections (1) and (2). For the b. One or more owners were entitled to and
purpose of this section, a change of ownership received the homestead exemption on the
means any sale, foreclosure, or transfer of legal property;
title or beneficial title in equity to any person, c. The death of one or more owners occurs;
except if any of the following apply: and
1. Subsequent to the change or transfer, the d. Subsequent to the transfer, the surviving
same person is entitled to the homestead owner or owners previously entitled to and
exemption as was previously entitled and: receiving the homestead exemption continue to be
a. The transfer of title is to correct an error; entitled to and receive the homestead exemption.
b. The transfer is between legal and equitable (b) For purposes of this subsection, a
title or equitable and equitable title and no leasehold interest that qualifies for the homestead
additional person applies for a homestead exemption under s. 196.031 or s. 196.041 shall be
exemption on the property; treated as an equitable interest in the property.
c. The change or transfer is by means of an (4)(a) Except as provided in paragraph (b)
instrument in which the owner is listed as both and s. 193.624, changes, additions, or
grantor and grantee of the real property and one improvements to homestead property shall be
or more other individuals are additionally named assessed at just value as of the first January 1 after
as grantee. However, if any individual who is the changes, additions, or improvements are
additionally named as a grantee applies for a substantially completed.
homestead exemption on the property, the 1 (b)1. Changes, additions, or
application is considered a change of ownership; improvements that replace all or a portion of
d. The change or transfer is by means of an homestead property, including ancillary
instrument in which the owner entitled to the improvements, damaged or destroyed by
homestead exemption is listed as both grantor and misfortune or calamity shall be assessed upon
grantee of the real property and one or more other substantial completion as provided in this
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paragraph. Such assessment must be calculated 2. Was not entitled to receive homestead
using the homestead property's assessed value as exemption on such property as of January 1 of that
of the January 1 immediately before the date on year; and
which the damage or destruction was sustained, 3. Applies for and receives homestead
subject to the assessment limitations in exemption on such property the following year.
subsections (1) and(2), when: (d) Changes, additions, or improvements
a. The square footage of the homestead include improvements made to common areas or
property as changed or improved does not exceed other improvements made to property other than
110 percent of the square footage of the to the homestead property by the owner or by an
homestead property before the damage or owner association, which improvements directly
destruction; or benefit the homestead property. Such changes,
b. The total square footage of the homestead additions, or improvements shall be assessed at
property as changed or improved does not exceed just value, and the just value shall be apportioned
1,500 square feet. among the parcels benefiting from the
2. The homestead property's assessed value improvement.
must be increased by the just value of that portion (5) When property is destroyed or removed
of the changed or improved homestead property and not replaced, the assessed value of the parcel
which is in excess of 110 percent of the square shall be reduced by the assessed value attributable
footage of the homestead property before the to the destroyed or removed property.
damage or destruction or of that portion (6) Only property that receives a homestead
exceeding 1,500 square feet. exemption is subject to this section.No portion of
3. Homestead property damaged or property that is assessed solely on the basis of
destroyed by misfortune or calamity which, after character or use pursuant to s. 193.461 or s.
being changed or improved, has a square footage 193.501, or assessed pursuant to s. 193.505, is
of less than 100 percent of the homestead subject to this section. When property is assessed
property's total square footage before the damage under s. 193.461, s. 193.501, or s. 193.505 and
or destruction shall be assessed pursuant to contains a residence under the same ownership,
subsection (5). the portion of the property consisting of the
4. Changes, additions, or improvements residence and curtilage must be assessed
assessed pursuant to this paragraph must be separately, pursuant to s. 193.011, for the
reassessed pursuant to subsection (1) in assessment to be subject to the limitation in this
subsequent years. This paragraph applies to section.
changes, additions, or improvements commenced (7) If a person received a homestead
within 3 years after the January 1 following the exemption limited to that person's proportionate
damage or destruction of the homestead. interest in real property, the provisions of this
(c) Changes, additions, or improvements section apply only to that interest.
that replace all or a portion of real property that (8) Property assessed under this section
was damaged or destroyed by misfortune or shall be assessed at less than just value when the
calamity shall be assessed upon substantial person who establishes a new homestead has
completion as if such damage or destruction had received a homestead exemption as of January 1
not occurred and in accordance with paragraph(b) of any of the 3 immediately preceding years. For
if the owner of such property: purposes of this subsection, a husband and wife
1. Was permanently residing on such who owned and both penranently resided on a
property when the damage or destruction previous homestead shall each be considered to
occurred; have received the homestead exemption even
though only the husband or the wife applied for
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the homestead exemption on the previous either of the eligible prior homesteads was
homestead. The assessed value of the newly abandoned, but may not exceed $500,000.
established homestead shall be determined as (d) If two or more persons abandon jointly
provided in this subsection. owned and jointly titled property that received a
(a) If the just value of the new homestead as homestead exemption as of January 1 of any of
of January 1 is greater than or equal to the just the 3 immediately preceding years, and one or
value of the immediate prior homestead as of more such persons who were entitled to and
January 1 of the year in which the immediate prior received a homestead exemption on the
homestead was abandoned, the assessed value of abandoned property establish a new homestead
the new homestead shall be the just value of the that would otherwise be eligible for assessment
new homestead minus an amount equal to the under this subsection, each such person
lesser of$500,000 or the difference between the establishing a new homestead is entitled to a
just value and the assessed value of the immediate reduction from just value for the new homestead
prior homestead as of January 1 of the year in equal to the just value of the prior homestead
which the prior homestead was abandoned. minus the assessed value of the prior homestead
Thereafter, the homestead shall be assessed as divided by the number of owners of the prior
provided in this section. homestead who received a homestead exemption,
(b) If the just value of the new homestead as unless the title of the property contains specific
of January 1 is less than the just value of the ownership shares, in which case the share of
immediate prior homestead as of January 1 of the reduction from just value shall be proportionate to
year in which the immediate prior homestead was the ownership share. In the case of a husband and
abandoned, the assessed value of the new wife abandoning jointly titled property, the
homestead shall be equal to the just value of the husband and wife may designate the ownership
new homestead divided by the just value of the share to be attributed to each spouse by following
immediate prior homestead and multiplied by the the procedure in paragraph(f). To qualify to make
assessed value of the immediate prior homestead. such a designation, the husband and wife must be
However, if the difference between the just value married on the date that the jointly owned
of the new homestead and the assessed value of property is abandoned. In calculating the
the new homestead calculated pursuant to this assessment reduction to be transferred from a
paragraph is greater than $500,000, the assessed prior homestead that has an assessment reduction
value of the new homestead shall be increased so for living quarters of parents or grandparents
that the difference between the just value and the pursuant to s. 193.703, the value calculated
assessed value equals $500,000. Thereafter, the pursuant to s. 193.703(6)must first be added back
homestead shall be assessed as provided in this to the assessed value of the prior homestead. The
section. total reduction from just value for all new
(c) If two or more persons who have each homesteads established under this paragraph may
received a homestead exemption as of January 1 not exceed $500,000. There shall be no reduction
of any of the 3 immediately preceding years and from just value of any new homestead unless the
who would otherwise be eligible to have a new prior homestead is reassessed at just value or is
homestead property assessed under this reassessed under this subsection as of January 1
subsection establish a single new homestead, the after the abandonment occurs.
reduction from just value is limited to the higher (e) If one or more persons who previously
of the difference between the just value and the owned a single homestead and each received the
assessed value of either of the prior eligible homestead exemption qualify for a new
homesteads as of January 1 of the year in which homestead where all persons who qualify for
homestead exemption in the new homestead also
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qualified for homestead exemption in the processes set forth in chapter 196 to the extent
previous homestead without an additional person practicable.
qualifying for homestead exemption in the new (i)l. If the previous homestead was located
homestead, the reduction in just value shall be in a different county than the new homestead, the
calculated pursuant to paragraph (a) or paragraph property appraiser in the county where the new
(b), without application of paragraph (c) or homestead is located must transmit a copy of the
paragraph(d). completed form together with a completed
(f) A husband and wife abandoning jointly application for homestead exemption to the
titled property who wish to designate the property appraiser in the county where the
ownership share to be attributed to each person previous homestead was located. If the previous
for purposes of paragraph (d) must file a form homesteads of applicants for transfer were in
provided by the department with the property more than one county, each applicant from a
appraiser in the county where such property is different county must submit a separate form.
located. The form must include a sworn statement 2. The property appraiser in the county
by each person designating the ownership share to where the previous homestead was located must
be attributed to each person for purposes of return information to the property appraiser in the
paragraph (d) and must be filed prior to either county where the new homestead is located by
person filing the form required under paragraph April 1 or within 2 weeks after receipt of the
(h)to have aparcel of property assessed under this completed application from that property
subsection. Such a designation, once filed with appraiser, whichever is later. As part of the
the property appraiser, is irrevocable. information returned,the property appraiser in the
(g) For purposes of receiving an assessment county where the previous homestead was located
reduction pursuant to this subsection, a person must provide sufficient information concerning
entitled to assessment under this section may the previous homestead to allow the property
abandon his or her homestead even though it appraiser in the county where the new homestead
remains his or her primary residence by notifying is located to calculate the amount of the
the property appraiser of the county where the assessment limitation difference which may be
homestead is located. This notification must be in transferred and must certify whether the previous
writing and delivered at the same time as or before homestead was abandoned and has been or will be
timely filing a new application for homestead reassessed at just value or reassessed according to
exemption on the property. the provisions of this subsection as of the January
(h) In order to have his or her homestead I following its abandonment.
property assessed under this subsection, a person 3. Based on the information provided on the
must file a forin provided by the department as an form from the property appraiser in the county
attachment to the application for homestead where the previous homestead was located, the
exemption, including a copy of the form required property appraiser in the county where the new
to be filed under paragraph (f), if applicable. The homestead is located shall calculate the amount of
form, which must include a sworn statement the assessment limitation difference which may
attesting to the applicant's entitlement to be transferred and apply the difference to the
assessment under this subsection, shall be January 1 assessment of the new homestead.
considered sufficient documentation for applying 4. All property appraisers having
for assessment under this subsection. The information-sharing agreements with the
department shall require by rule that the required department are authorized to share confidential
form be submitted with the application for tax information with each other pursuant to s.
homestead exemption under the timeframes and 195.084, including social security numbers and
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linked information on the forms provided assessment limitation difference which is
pursuant to this section. transferable.
5. The transfer of any limitation is not final 11. If the property appraiser in the county
until any values on the assessment roll on which where the previous homestead was located
the transfer is based are final. If such values are supplies sufficient information to the property
final after tax notice bills have been sent, the appraiser in the county where the new homestead
property appraiser shall make appropriate is located, such information shall be considered
corrections and a corrected tax notice bill shall be timely if provided in time for inclusion on the
sent. Any values that are under administrative or notice of proposed property taxes sent pursuant to
judicial review shall be noticed to the tribunal or ss. 194.011 and 200.065(l).
court for accelerated hearing and resolution so 12. If the property appraiser has not
that the intent of this subsection may be carried received information sufficient to identify the
out. previous homestead and the amount of the
6. If the property appraiser in the county assessment limitation difference which is
where the previous homestead was located has not transferable before mailing the notice of proposed
provided information sufficient to identify the property taxes, the taxpayer may file a petition
previous homestead and the assessment limitation with the value adjustment board in the county
difference is transferable,the taxpayer may file an where the new homestead is located.
action in circuit court in that county seeking to 0) Any person who is qualified to have his
establish that the property appraiser must provide or her property assessed under this subsection and
such information. who fails to file an application by March 1 may
7. If the information from the property file an application for assessment under this
appraiser in the county where the previous subsection and may, pursuant to s. 194.011(3),
homestead was located is provided after the file a petition with the value adjustment board
procedures in this section are exercised, the requesting that an assessment under this
property appraiser in the county where the new subsection be granted. Such petition may be filed
homestead is located shall make appropriate at any time during the taxable year on or before
corrections and a corrected tax notice and tax bill the 25th day following the mailing of the notice
shall be sent. by the property appraiser as provided in s.
8. This subsection does not authorize the 194.011(1). Notwithstanding s. 194.013, such
consideration or adjustment of the just, assessed, person must pay a nonrefundable fee of$15 upon
or taxable value of the previous homestead filing the petition. Upon reviewing the petition, if
property. the person is qualified to receive the assessment
9. The property appraiser in the county under this subsection and demonstrates particular
where the new homestead is located shall extenuating circumstances judged by the property
promptly notify a taxpayer if the information appraiser or the value adjustment board to warrant
received, or available, is insufficient to identify granting the assessment, the property appraiser or
the previous homestead and the amount of the the value adjustment board may grant an
assessment limitation difference which is assessment under this subsection.
transferable. Such notification shall be sent on or (k) Any person who is qualified to have his
before July 1 as specified in s. 196.151. or her property assessed under this subsection and
10. The taxpayer may correspond with the who fails to timely file an application for his or
property appraiser in the county where the her new homestead in the first year following
previous homestead was located to further seek to eligibility may file in a subsequent year. The
identify the homestead and the amount of the assessment reduction shall be applied to assessed
value in the year the transfer is first approved, and
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refunds of tax may not be made for previous or value adjustment board or to file any paper
years. other than the application as provided in this
(1) The property appraisers of the state shall, subsection does not constitute a bar to or defense
as soon as practicable after March 1 of each year in the proceedings.
and on or before July 1 of that year, carefully (m) For purposes of receiving an assessment
consider all applications for assessment under this reduction pursuant to this subsection, an owner of
subsection which have been filed in their a homestead property that was significantly
respective offices on or before March 1 of that damaged or destroyed as a result of a named
year. If,upon investigation,the property appraiser tropical storm or hurricane may elect, in the
finds that the applicant is entitled to assessment calendar year following the named tropical storm
under this subsection, the property appraiser shall or hurricane, to have the significantly damaged or
make such entries upon the tax rolls of the county destroyed homestead deemed to have been
as are necessary to allow the assessment. If, after abandoned as of the date of the named tropical
due consideration, the property appraiser finds storm or hurricane even though the owner
that the applicant is not entitled to the assessment received a homestead exemption on the property
under this subsection, the property appraiser shall as of January 1 of the year immediately following
immediately prepare a notice of such disapproval, the named tropical storm or hurricane. The
giving his or her reasons therefor, and a copy of election provided for in this paragraph is available
the notice must be served upon the applicant by only if the owner establishes a new homestead as
the property appraiser by personal delivery or by of January 1 of the third year immediately
registered mail to the post office address given by following the storm or hurricane. This paragraph
the applicant. The applicant may appeal the shall apply to homestead property damaged or
decision of the property appraiser refusing to destroyed on or after January 1, 2017.
allow the assessment under this subsection to the (9) Erroneous assessments of homestead
value adjustment board, and the board shall property assessed under this section may be
review the application and evidence presented to corrected in the following manner:
the property appraiser upon which the applicant (a) If errors are made in arriving at any
based the claim and hear the applicant in person assessment under this section due to a material
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
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(10) If the property appraiser determines just and assessed value for each subsequent year so that the
that for any year or years within the prior 10 years 2021 tax roll and subsequent tax rolls will be corrected.
a person who was not entitled to the homestead "(2) The amendments made by this act to ss.
193.155(4), 193.1554, and 193.1555, Florida Statutes,
property assessment limitation granted under this which are effective July 1, 2021, apply retroactively to
section was granted the homestead property assessments made on or after January 1,2021."
assessment limitation, the property appraiser
making such determination shall serve upon the 193.1551 Assessment of certain
owner a notice of intent to record in the public homestead property damaged in 2004 named
records of the county a notice of tax lien against storms.—Notwithstanding the provisions of s.
any property owned by that person in the county, 193.155(4), the assessment at just value for
and such property must be identified in the notice changes, additions, or improvements to
of tax lien. Such property that is situated in this homestead property rendered uninhabitable in
state is subject to the unpaid taxes,plus a penalty one or more of the named storms of 2004 shall be
of 50 percent of the unpaid taxes for each year and limited to the square footage exceeding 110
15 percent interest per annum. However, when a percent of the homestead property's total square
person entitled to exemption pursuant to s. footage. Additionally, homes having square
196.031 inadvertently receives the limitation footage of 1,350 square feet or less which were
pursuant to this section following a change of rendered uninhabitable may rebuild up to 1,500
ownership, the assessment of such property must total square feet and the increase in square footage
be corrected as provided in paragraph (9)(a), and shall not be considered as a change, an addition,
the person need not pay the unpaid taxes, or an improvement that is subject to assessment at
penalties, or interest. Before a lien may be filed, just value. The provisions of this section are
the person or entity so notified must be given 30 limited to homestead properties in which repairs
days to pay the taxes and any applicable penalties are commenced by January 1, 2008, and apply
and interest. If the property appraiser improperly retroactively to January 1, 2005.
grants the property assessment limitation as a History.—s. 1,ch.2005-268;s.2,ch.2007-106.
result of a clerical mistake or an omission, the
person or entity improperly receiving the property 193.1554 Assessment of nonhomestead
residential property.—
assessment limitation may not be assessed a
penalty or interest. (1) As used in this section, the term
History.—s. 62, ch. 94-353; s. 5, ch. 2001-137; s. 1, "nonhomestead residential property" means
ch.2006-38; s. 1,ch.2006-311; s. 5,ch.2007-339; s. 3,ch. residential real property that contains nine or
2008-173; s. 1, ch. 2010-109; s. 5, ch. 2012-193; s. 4, ch. fewer dwelling units, including vacant property
2013-72;s.2,ch.2013-77;s.5,ch.2016-128;s.9,ch.2018- zoned and platted for residential use,and that does
118; s. 1,ch.2020-175; ss.2,3,ch.2021-31. not receive the exemption under s. 196.031.
1 Note.— (2) For all levies other than school district
A. Section 7,ch. 2021-3 1,provides that:
"(1) The amendments made by this act to ss. levies,nonhomestead residential property shall be
193.155(4), 193.1554, and 193.1555, Florida Statutes, assessed at just value as of January 1 of the year
which are effective July 1,2021,are remedial and clarifying that the property becomes eligible for assessment
in nature, but the amendments may not affect any pursuant to this section.
assessment for tax rolls before 2021 unless the assessment
is under review by a value adjustment board or a Florida (3) Beginning in the year following the year
court as of July 1, 2021. If changes, additions, or the nonhomestead residential property becomes
improvements that replaced all or a portion of property eligible for assessment pursuant to this section,
damaged or destroyed by misfortune or calamity were not the property shall be reassessed annually on
assessed in accordance with this act as of the January 1 January 1. Any change resulting from such
immediately after they were substantially completed, the
property appraiser must determine the assessment for the reassessment may not exceed 10 percent Of the
year they were substantially completed and recalculate the assessed value of the property for the prior year.
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(4) If the assessed value of the property as paragraph. Such assessment must be calculated
calculated under subsection (3) exceeds the just using the nonhomestead property's assessed
value, the assessed value of the property shall be value as of the January 1 immediately before the
lowered to the just value of the property. date on which the damage or destruction was
(5) Except as provided in this subsection, sustained, subject to the assessment limitations in
property assessed under this section shall be subsections (3) and(4), when:
assessed at just value as of January 1 of the year a. The square footage of the property as
following a change of ownership or control. changed or improved does not exceed 110 percent
Thereafter, the annual changes in the assessed of the square footage of the property before the
value of the property are subject to the limitations damage or destruction; or
in subsections (3) and (4). For purpose of this b. The total square footage of the property
section, a change of ownership or control means as changed or improved does not exceed 1,500
any sale, foreclosure, transfer of legal title or square feet.
beneficial title in equity to any person, or the 2. The property's assessed value must be
cumulative transfer of control or of more than 50 increased by the just value of that portion of the
percent of the ownership of the legal entity that changed or improved property which is in excess
owned the property when it was most recently of 110 percent of the square footage of the
assessed at just value, except as provided in this property before the damage or destruction or of
subsection. There is no change of ownership if: that portion exceeding 1,500 square feet.
(a) The transfer of title is to correct an error. 3. Property damaged or destroyed by
(b) The transfer is between legal and misfortune or calamity which, after being
equitable title. changed or improved,has a square footage of less
(c) The transfer is between husband and than 100 percent of the property's total square
wife, including a transfer to a surviving spouse or footage before the damage or destruction shall be
a transfer due to a dissolution of marriage. assessed pursuant to subsection (8).
(d) For a publicly traded company, the 4. Changes, additions, or improvements
cumulative transfer of more than 50 percent of the assessed pursuant to this paragraph shall be
ownership of the entity that owns the property reassessed pursuant to subsection (3) in
occurs through the buying and selling of shares of subsequent years. This paragraph applies to
the company on a public exchange. This changes, additions, or improvements commenced
exception does not apply to a transfer made within 3 years after the January 1 following the
through a merger with or an acquisition by damage or destruction of the property.
another company, including an acquisition by (c) Changes, additions, or improvements
acquiring outstanding shares of the company. include improvements made to common areas or
(6)(a) Except as provided in paragraph (b) other improvements made to property other than
and s. 193.624, changes, additions, or to the nonhomestead residential property by the
improvements to nonhomestead residential owner or by an owner association, which
property shall be assessed at just value as of the improvements directly benefit the property. Such
first January 1 after the changes, additions, or changes, additions, or improvements shall be
improvements are substantially completed. assessed at just value, and the just value shall be
1(b)1. Changes, additions, or improvements apportioned among the parcels benefiting from
that replace all or a portion of nonhomestead the improvement.
residential property, including ancillary (7) Any increase in the value of property
improvements, damaged or destroyed by assessed under this section which is attributable to
misfortune or calamity must be assessed upon combining or dividing parcels shall be assessed at
substantial completion as provided in this
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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
would be if undivided shall be attributable to the limitation, the property appraiser making such
division. This amount shall be apportioned to the determination shall serve upon the owner a notice
parcels pro rata based on their relative just values. of intent to record in the public records of the
(b) For combined parcels, the amount by county a notice of tax lien against any property
which the just value of the combined parcel owned by that person or entity in the county, and
exceeds what the sum of the just values of the such property must be identified in the notice of
component parcels would be if they had not been tax lien. Such property that is situated in this state
combined shall be attributable to the combination. is subject to the unpaid taxes, plus a penalty of 50
(c) A parcel that is combined or divided percent of the unpaid taxes for each year and 15
after January 1 and included as a combined or percent interest per annum. Before a lien may be
divided parcel on the tax notice is not considered filed, the person or entity so notified must be
to be a combined or divided parcel until the given 30 days to pay the taxes and any applicable
January 1 on which it is first assessed as a penalties and interest. If the property appraiser
combined or divided parcel. improperly grants the property assessment
(8) When property is destroyed or removed limitation as a result of a clerical mistake or an
and not replaced, the assessed value of the parcel omission, the person or entity improperly
shall be reduced by the assessed value attributable receiving the property assessment limitation may
to the destroyed or removed property. not be assessed a penalty or interest.
(9) Erroneous assessments of History.—ss. 10, 11,ch.2007-339; s.4,ch.2008-
nonhomestead residential property assessed under 173; s. 12,ch.2009-21; s. 2,ch.2010-109; ss. 1,2,ch.
2011-125; s. 6, ch. 2012-193; s. 3,ch. 2013-77; s. 6,ch.
this section may be corrected in the following 2016-128; ss.4, 5,ch. 2021-3 1.
manner: 'Note.—
(a) If errors are made in arriving at any A. Section 7,ch. 2021-3 1,provides that:
assessment under this section due to a material "(1) The amendments made by this act to ss.
mistake of fact concerning an essential 193.155(4), 193.1554, and 193.1555, Florida Statutes,
characteristic of the property, the just value and Which are effective July 1,2021,are remedial and clarifying
in nature, but the amendments may not affect any
assessed value must be recalculated for every assessment for tax rolls before 2021 unless the assessment
such year,including the year in which the mistake is under review by a value adjustment board or a Florida
occurred. court as of July 1, 2021. If changes, additions, or
(b) If changes, additions, or improvements improvements that replaced all or a portion of property
are not assessed at just value as of the first January damaged or destroyed by misfortune or calamity were not
assessed in accordance with this act as of the January 1
1 after they were substantially completed, the immediately after they were substantially completed, the
property appraiser shall determine the just value property appraiser must determine the assessment for the
for such changes, additions, or improvements for year they were substantially completed and recalculate the
the year they were substantially completed. just and assessed value for each subsequent year so that the
Assessments for subsequent years shall be 2021 tax roll and subsequent tax rolls will be corrected.
"(2) The amendments made by this act to ss.
corrected, applying this section if applicable. 193.155(4), 193.1554, and 193.1555, Florida Statutes,
(c) If back taxes are due pursuant to s. which are effective July 1, 2021, apply retroactively to
193.092, the corrections made pursuant to this assessments made on or after January 1,2021."
subsection shall be used to calculate such back
taxes.
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193.1555 Assessment of certain assessed at just value, except as provided in this
residential and nonresidential real property.— subsection. There is no change of ownership if:
(1) As used in this section, the term: 1. The transfer of title is to correct an error.
(a) "Nonresidential real property" means 2. The transfer is between legal and
real property that is not subject to the assessment equitable title.
limitations set forth in s. 4(a), (b), (c), (d), or (g), 3. For a publicly traded company, the
Art. VII of the State Constitution. cumulative transfer of more than 50 percent of the
(b) "Improvement" means an addition or ownership of the entity that owns the property
change to land or buildings which increases their occurs through the buying and selling of shares of
value and is more than a repair or a replacement. the company on a public exchange. This
(2) For all levies other than school district exception does not apply to a transfer made
levies,nonresidential real property and residential through a merger with or acquisition by another
real property that is not assessed under s. 193.155 company, including acquisition by acquiring
or s. 193.1554 shall be assessed at just value as of outstanding shares of the company.
January 1 of the year that the property becomes (6)(a) Except as provided in paragraph (b),
eligible for assessment pursuant to this section. changes, additions, or improvements to
(3) Beginning in the year following the year nonresidential real property shall be assessed at
the property becomes eligible for assessment just value as of the first January 1 after the
pursuant to this section, the property shall be changes, additions, or improvements are
reassessed annually on January 1. Any change substantially completed.
resulting from such reassessment may not exceed l(b)l. Changes, additions, or improvements
10 percent of the assessed value of the property that replace all or a portion of nonresidential real
for the prior year. property, including ancillary improvements,
(4) If the assessed value of the property as damaged or destroyed by misfortune or calamity
calculated under subsection (3) exceeds the just must be assessed upon substantial completion as
value, the assessed value of the property shall be provided in this paragraph. Such assessment must
lowered to the just value of the property. be calculated using the nonresidential real
(5) Except as provided in this subsection, property's assessed value as of the January 1
property assessed under this section shall be immediately before the date on which the damage
assessed at just value as of January 1 of the year or destruction was sustained, subject to the
following a qualifying improvement or change of assessment limitations in subsections (3) and (4),
ownership or control. Thereafter, the annual when:
changes in the assessed value of the property are a. The square footage of the property as
subject to the limitations in subsections (3) and changed or improved does not exceed 110 percent
(4). For purpose of this section: of the square footage of the property before the
(a) A qualifying improvement means any damage or destruction; and
substantially completed improvement that b. The changes, additions, or improvements
increases the just value of the property by at least do not change the property's character or use.
25 percent. 2. The property's assessed value must be
(b) A change of ownership or control means increased by the just value of that portion of the
any sale, foreclosure, transfer of legal title or changed or improved property which is in excess
beneficial title in equity to any person, or the of 110 percent of the square footage of the
cumulative transfer of control or of more than 50 property before the damage or destruction.
percent of the ownership of the legal entity that 3. Property damaged or destroyed by
owned the property when it was most recently misfortune or calamity which, after being
changed or improved,has a square footage of less
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than 100 percent of the property's total square (b) If changes, additions, or improvements
footage before the damage or destruction shall be are not assessed at just value as of the first January
assessed pursuant to subsection (8). 1 after they were substantially completed, the
4. Changes, additions, or improvements property appraiser shall determine the just value
assessed pursuant to this paragraph must be for such changes, additions, or improvements for
reassessed pursuant to subsection (3) in the year they were substantially completed.
subsequent years. This paragraph applies to Assessments for subsequent years shall be
changes, additions, or improvements commenced corrected, applying this section if applicable.
within 3 years after the January 1 following the (c) If back taxes are due pursuant to s.
damage or 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 receiving the property assessment limitation may
shall be reduced by the assessed value attributable not be assessed a penalty or interest.
to the destroyed or removed property. History.—ss. 12, 13,ch.2007-339;s. 5,ch.2008-173;
(9) Erroneous assessments of nonresidential s. 13,ch. 2009-21; s. 22,ch. 2010-5; s. 3, ch.2010-109; ss.
real property assessed under this section may be 3,4,ch.2011-125; s. 7,ch.2012-193;s.7,ch.2016-128; s.
6, ch. 2021-3 1.
corrected in the following manner: 1 Note.—Section 7,ch. 2021-3 1,provides that:
(a) If errors are made in arriving at any "(1) The amendments made by this act to ss.
assessment under this section due to a material 193.155(4), 193.1554, and 193.1555, Florida Statutes,
mistake of fact concerning an essential which are effective July 1,2021,are remedial and clarifying
characteristic of the property, the just value and in nature, but the amendments may not affect any
assessment for tax rolls before 2021 unless the assessment
assessed value must be recalculated for every is under review by a value adjustment board or a Florida
such year,including the year in which the mistake court as of July 1, 2021. Tf changes, additions, or
occurred. improvements that replaced all or a portion of property
damaged or destroyed by misfortune or calamity were not
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assessed in accordance with this act as of the January 1 a lien against such property in such county or
immediately after they were substantially completed, the counties.
property appraiser must determine the assessment for the (2) The Department of Revenue shall
year they were substantially completed and recalculate the
just and assessed value for each subsequent year so that the provide a form by which a property owner may
2021 tax roll and subsequent tax rolls will be corrected. provide notice to all property appraisers of a
"(2) The amendments made by this act to ss. change of ownership or control. The form must
193.155(4), 193.1554, and 193.1555, Florida Statutes, allow the property owner to list all property that it
which are effective July 1, 2021, apply retroactively to
assessments made on or after January 1,2021." owns or controls in this state for which a change
of ownership or control as defined in s.
193.1556 Notice of change of ownership 193.1554(5) or s. 193.1555(5) has occurred, but
or control required.— has not been noticed previously to property
(1) Any person or entity that owns property appraisers. Providing notice on this form
assessed under s. 193.1554 or s. 193.1555 must constitutes compliance with the notification
notify the property appraiser promptly of any requirements in this section.
change of ownership or control as defined in ss. History.—s. 14,ch.2007-339;s. 6,ch.2008-173; s.4,
193.1554(5) and 193.1555(5). If the change of ch.2010-109.
ownership is recorded by a deed or other 193.1557 Assessment of certain property
instrument in the public records of the county damaged or destroyed by Hurricane
where the property is located, the recorded deed Michael.—For property damaged or destroyed by
or other instrument shall serve as notice to the Hurricane Michael in 2018, s. 193.155(4)(b), s.
property appraiser. If any property owner fails to 193.1554(6)(b), or s. 193.1555(6)(b) applies to
so notify the property appraiser and the property changes, additions, or improvements commenced
appraiser determines that for any year within the within 5 years after January 1, 2019. This section
prior 10 years the owner's property was not applies to the 2019-2023 tax rolls and shall stand
entitled to assessment under s. 193.1554 or s. repealed on December 31, 2023.
193.1555, the owner of the property is subject to History.—s. 3,ch. 2020-10; s.48,ch. 2021-3 1.
the taxes avoided as a result of such failure plus
15 percent interest per annum and a penalty of 50
percent of the taxes avoided. It is the duty of the
property appraiser making such determination to PART II
record in the public records of the county a notice SPECIAL CLASSES OF PROPERTY
of tax lien against any property owned by that
person or entity in the county, and such property 193.441 Legislative intent; findings and
must be identified in the notice of tax lien. Such declaration.
property is subject to the payment of all taxes and 193.451 Annual growing of agricultural crops,
penalties. Such lien when filed shall attach to any nonbearing fruit trees, nursery stock;
property, identified in the notice of tax lien, taxability.
owned by the person or entity that illegally or 193.4516 Assessment of citrus fruit packing and
improperly was assessed under s. 193.1554 or s. processing equipment rendered
193.1555. If such person or entity no longer owns unused due to Hurricane Irma or citrus
property in that county, but owns property in greening.
some other county or counties in the state, it shall 193.4517 Assessment of agricultural equipment
be the duty of the property appraiser to record a rendered unable to be used due to
notice of tax lien in such other county or counties, Hurricane Michael.
identifying the property owned by such person or
entity in such county or counties, and it becomes
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193.461 Agricultural lands; classification and is less than the just value of the property shall be
assessment; mandated eradication or considered a classified use assessment and
quarantine program; natural disasters. reported accordingly.
193.4615 Assessment of obsolete agricultural (2) The Legislature finds that Florida's
equipment. groundwater is among the state's most precious
193.462 Agricultural lands; annual application and basic natural resources. The Legislature
process; extenuating circumstances; further finds that it is in the interest of the state to
waivers. protect its groundwater from pollution,
193.481 Assessment of mineral, oil, gas, and overutilization, and other degradation because
other subsurface rights. groundwater is the primary source of potable
193.501 Assessment of lands subject to a water for 90 percent of Floridians. The
conservation easement, Legislature declares that it is in the public interest
environmentally endangered lands, or to allow county governments the flexibility to
lands used for outdoor recreational or implement voluntary tax assessment programs
park purposes when land development that protect the state's high-water recharge areas.
rights have been conveyed or History.—s. 12,ch. 79-334; s. 1,ch. 96-204.
conservation restrictions have been
covenanted. 193.451 Annual growing of agricultural
193.503 Classification and assessment of crops, nonbearing fruit trees, nursery stock;
historic property used for commercial taxability.—
or certain nonprofit purposes. (1) Growing annual agricultural crops,
193.505 Assessment of historically significant nonbearing fruit trees, nursery stock, and
property when development rights aquacultural crops, regardless of the growing
have been conveyed or historic methods, shall be considered as having no
preservation restrictions have been ascertainable value and shall not be taxable until
covenanted. they have reached maturity or a stage of
193.621 Assessment of pollution control marketability and have passed from the hands of
devices. the producer or offered for sale. This section shall
193.623 Assessment of building renovations be construed liberally in favor of the taxpayer.
for accessibility to the physically (2) Raw, annual, agricultural crops shall be
handicapped. considered to have no ascertainable value and
193.624 Assessment of renewable energy shall not be taxable until such property is offered
source devices. for sale to the consumer.
193.625 High-water recharge lands; (3) Personal property leased or subleased by
classification and assessment. the Department of Agriculture and Consumer
193.6255 Applicability of duties of property Services and utilized in the inspection,grading, or
appraisers and clerks of the court classification of citrus fruit shall be deemed to
pursuant to high-water recharge areas. have value for purposes of assessment for ad
193.703 Reduction in assessment for living valorem property taxes no greater than its market
quarters of parents or grandparents. value as salvage. It is the expressed intent of the
Legislature that this subsection shall have
193.441 Legislative intent; findings and retroactive application to December 31, 2003.
declaration.— History.—ss. 1, 2, ch. 63-432; s. 1, ch. 67-573; ss. 1,
(1) For the purposes of assessment roll 2, ch. 69-55; s. 1, ch.2005-210; s. 5,ch.2013-72.
Note.—Former s. 192.063.
preparation and recordkeeping,it is the legislative
intent that any assessment for tax purposes which 193.4516 Assessment of citrus fruit
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packing and processing equipment rendered 2019.
unused due to Hurricane Irma or citrus (4) If the property appraiser denies an
greening.— application, the applicant may file, pursuant to s.
(1) For purposes of ad valorem taxation,and 194.011(3), a petition with the value adjustment
applying to the 2018 tax roll only, tangible board which requests that the tangible personal
personal property owned and operated by a citrus property be assessed pursuant to this section.
fruit packing or processing facility is deemed to Such petition must be filed on or before the 25th
have a market value no greater than its value for day after the mailing by the property appraiser
salvage, provided the tangible personal property during the 2019 calendar year of the notice
is no longer used in the operation of the facility required under s. 194.011(1).
due to the effects of Hurricane Irma or to citrus (5) This section applies retroactively to
greening. January 1, 2019.
(2) As used in this section, the term"citrus" History.—s.2, ch.2019-42; s.2, ch.2021-7.
has the same meaning as provided in s.
581.011(7). 193.461 Agricultural lands; classification
History.—s. 10,ch.2018-118. and assessment; mandated eradication or
quarantine program; natural disasters.-
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) "Farm"has the same meaning as provided (2) Any landowner whose land is denied
in s. 823.14(3)(b). agricultural classification by the property
(b) "Farm operation" has the same meaning appraiser may appeal to the value adjustment
as provided in s. 823.14(3)(c). board. The property appraiser shall notify the
(c) "Unable to be used" means the tangible 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. taxpayer's representative to furnish the property
(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
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to make timely application by March 1 constitutes the property appraiser and by a majority vote of
a waiver for 1 year of the privilege granted in this its governing body, waive the requirement that an
section for agricultural assessment. However, an annual application or statement be made for
applicant who is qualified to receive an classification of property within the county after
agricultural classification who fails to file an an initial application is made and the
application by March 1 must file an application classification granted by the property appraiser.
for the classification with the property appraiser Such waiver may be revoked by a majority vote
on or before the 25th day after the mailing by the of the governing body of the county.
property appraiser of the notice required under s. (b) Subject to the restrictions specified in
194.011(1). Upon receipt of sufficient evidence, this section, only lands that are used primarily for
as determined by the property appraiser, that bona fide agricultural purposes shall be classified
demonstrates that the applicant was unable to agricultural. The term "bona fide agricultural
apply for the classification in a timely manner or purposes" means good faith commercial
that otherwise demonstrates extenuating agricultural use of the land.
circumstances that warrant the granting of the 1. In determining whether the use of the
classification, the property appraiser may grant land for agricultural purposes is bona fide, the
the classification. If the applicant files an following factors may be taken into
application for the classification and fails to consideration:
provide sufficient evidence to the property a. The length of time the land has been so
appraiser as required, the applicant may file, used.
pursuant to s. 194.011(3),a petition with the value b. Whether the use has been continuous.
adjustment board requesting that the c. The purchase price paid.
classification be granted. The petition may be d. Size, as it relates to specific agricultural
filed at any time during the taxable year on or use, but a minimum acreage may not be required
before the 25th day following the mailing of the for agricultural assessment.
notice by the property appraiser as provided in s. e. Whether an indicated effort has been
194.011(1). Notwithstanding s. 194.013, the made to care sufficiently and adequately for the
applicant must pay a nonrefundable fee of $15 land in accordance with accepted commercial
upon filing the petition. Upon reviewing the agricultural practices, including, without
petition, if the person is qualified to receive the limitation, fertilizing, liming, tilling, mowing,
classification and demonstrates particular reforesting, and other accepted agricultural
extenuating circumstances judged by the value practices.
adjustment board to warrant granting the f. Whether the land is under lease and, if so,
classification, the value adjustment board may the effective length, terms, and conditions of the
grant the classification for the current year. The lease.
owner of land that was classified agricultural in g. Such other factors as may become
the previous year and whose ownership or use has applicable.
not changed may reapply on a short form as 2. Offering property for sale does not
provided by the department. The lessee of constitute a primary use of land and may not be
property may make original application or the basis for denying an agricultural classification
reapply using the short form if the lease, or an if the land continues to be used primarily for bona
affidavit executed by the owner,provides that the fide agricultural purposes while it is being offered
lessee is empowered to make application for the for sale.
agricultural classification on behalf of the owner (c) The maintenance of a dwelling on part of
and a copy of the lease or affidavit accompanies the lands used for agricultural purposes does not
the application. A county may, at the request of in itself preclude an agricultural classification.
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(d) When property receiving an agricultural (b) Land no longer being utilized for
classification contains a residence under the same agricultural purposes.
ownership, the portion of the property consisting (5) For the purpose of this section, the term
of the residence and cartilage must be assessed "agricultural purposes" includes, but is not
separately, pursuant to s. 193.011, to qualify for limited to, horticulture; floriculture; viticulture;
the assessment limitation set forth in s. 193.155. forestry; dairy; livestock; poultry; bee;
The remaining property may be classified under pisciculture, if the land is used principally for the
the provisions of paragraphs (a) and(b). production of tropical fish; aquaculture as defined
(e) Notwithstanding the provisions of in s. 597.0015; algaculture; sod farming; and all
paragraph (a), land that has received an forms of farm products as defined in s. 823.14(3)
agricultural classification from the value and farm production.
adjustment board or a court of competent (6)(a) In years in which proper application
jurisdiction pursuant to this section is entitled to for agricultural assessment has been made and
receive such classification in any subsequent year granted pursuant to this section,the assessment of
until such agricultural use of the land is land shall be based solely on its agricultural use.
abandoned or discontinued,the land is diverted to The property appraiser shall consider the
a nonagricultural use, or the land is reclassified as following use factors only:
nonagricultural pursuant to subsection (4). The 1. The quantity and size of the property;
property appraiser must, no later than January 31 2. The condition of the property;
of each year, provide notice to the owner of land 3. The present market value of the property
that was classified agricultural in the previous as agricultural land;
year informing the owner of the requirements of 4. The income produced by the property;
this paragraph and requiring the owner to certify 5. The productivity of land in its present
that neither the ownership nor the use of the land use;
has changed. The department shall, by 6. The economic merchantability of the
administrative rule, prescribe the form of the agricultural product; and
notice to be used by the property appraiser under 7. Such other agricultural factors as may
this paragraph. If a county has waived the from time to time become applicable, which are
requirement that an annual application or reflective of the standard present practices of
statement be made for classification of property agricultural use and production.
pursuant to paragraph (a), the county may, by a (b) Notwithstanding any provision relating
majority vote of its governing body, waive the to annual assessment found in s. 192.042, the
notice and certification requirements of this property appraiser shall rely on 5-year moving
paragraph and shall provide the property owner average data when utilizing the income
with the same notification provided to owners of methodology approach in an assessment of
land granted an agricultural classification by the property used for agricultural purposes.
property appraiser. Such waiver may be revoked (c)1. For purposes of the income
by a majority vote of the county's governing methodology approach to assessment of property
body. This paragraph does not apply to any used for agricultural purposes, irrigation systems,
property if the agricultural classification of that including pumps and motors, physically attached
property is the subject of current litigation. to the land shall be considered a part of the
(4) The property appraiser shall reclassify average yields per acre and shall have no
the following lands as nonagricultural: separately assessable contributory value.
(a) Land diverted from an agricultural to a 2. Litter containment structures located on
nonagricultural use. producing poultry farms and animal waste
nutrient containment structures located on
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producing dairy farms shall be assessed by the programs shall be assessed pursuant to this
methodology described in subparagraph 1. section. Land under a mandated eradication or
3. Structures or improvements used in quarantine program which is diverted from an
horticultural production for frost or freeze agricultural to a nonagricultural use shall be
protection, which are consistent with the interim assessed under s. 193.011.
measures or best management practices adopted (b) Lands classified for assessment
by the Department of Agriculture and Consumer purposes as agricultural lands that participate in a
Services pursuant to s. 570.93 or s. 403.067(7)(c), dispersed water storage program pursuant to a
shall be assessed by the methodology described in contract with the Department of Environmental
subparagraph 1. Protection or a water management district which
4. Screened enclosed structures used in requires flooding of land shall continue to be
horticultural production for protection from pests classified as agricultural lands for the duration of
and diseases or to comply with state or federal the inclusion of the lands in such program or
eradication or compliance agreements shall be successor programs and shall be assessed as
assessed by the methodology described in nonproductive agricultural lands. Land that
subparagraph 1. participates in a dispersed water storage program
(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.
lands converted to other income-producing History.—s. 1,ch.59-226;s. 1,ch.67-117;ss. 1,2,ch.
agricultural uses permissible under such 69-55; s. 1,ch. 72-181; s. 4,ch. 74-234; s. 3,ch.76-133; s.
15, ch. 82-208; ss. 10, 80, ch. 82-226; s. 1, ch. 85-77; s. 3,
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ch.86-300;s.23,ch.90-217;ss. 132, 142,ch.91-112;s.63, to taxation separate and apart from the fee or
ch. 94-353; s. 1468, ch. 95-147; s. 1, ch. 95-404; s. 1, ch. ownership of the fee or other interest in the fee.
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- Such mineral, oil, gas, and other subsurface
254;s. 1,ch.2006-45;s.2,ch.2008-197;ss. 1, 11,ch.2010- rights, when separated from the fee or other
277; HJR 5-A,2010 Special Session A; s.2, ch. 2011-206; interest in the fee, shall be subject to separate
s. 15,ch. 2012-83; s. 6,ch.2013-72; s. 1, ch.2013-95; s.2, taxation. Such taxation shall be against such
ch.2014-150; s. 1,ch.2016-88; s. 1,ch.2018-84; s. 12,ch. subsurface interest and not against the owner or
2018-118. owners thereof or against separate interests or
193.4615 Assessment of obsolete rights in or to such subsurface rights.
agricultural equipment.- (2) The property appraiser shall, upon
For purposes of ad valorem property taxation, request of the owner of real property who also
agricultural equipment that is located on property owns mineral, oil, gas, or other subsurface
classified as agricultural under s. 193.461 and that mineral rights to the same property, separately
is no longer usable for its intended purpose shall assess the subsurface mineral right and the
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
"extenuating circumstances," as used in s. 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.
otherwise, such subsurface rights shall be taken 95-280.
and treated as an interest in real property subject Note.-Former s. 193.221.
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193.501 Assessment of lands subject to a conveying the development right of any such land
conservation easement, environmentally or establishing a covenant pursuant to subsection
endangered lands, or lands used for outdoor (1), and if accepted by the board or charitable
recreational or park purposes when land corporation or trust, the instrument shall be
development rights have been conveyed or promptly filed with the appropriate officer for
conservation restrictions have been recording in the same manner as any other
covenanted.— instrument affecting the title to real property.
(1) The owner or owners in fee of any land (3) When, pursuant to subsections (1) and
subject to a conservation easement as described in (2), the development right in real property has
s. 704.06; land qualified as environmentally been conveyed to the governing board of any
endangered pursuant to paragraph (6)(i) and so public agency of this state, to the Board of
designated by formal resolution of the governing Trustees of the Internal Improvement Trust Fund,
board of the municipality or county within which or to a charitable corporation or trust as described
such land is located; land designated as in s. 704.06(2), or a covenant has been executed
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
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reconveys all or part of the development right to weeks in some newspaper of general circulation
the owner or releases the owner from the terms of in the county involved prior to the hearing.
the covenant and which instrument must be (6) The following terms whenever used as
promptly recorded in the same manner as any referred to in this section have the following
other instrument affecting the title to real meanings unless a different meaning is clearly
property. Upon obtaining approval for indicated by the context:
reconveyance or release, the reconveyance or (a) "Board" is the governing board of any
release shall be made to the owner upon payment city, county, or other public agency of the state or
of the deferred tax liability. Any payment of the the Board of Trustees of the Internal Improvement
deferred tax liability shall be payable to the Trust Fund.
county tax collector within 90 days of the date of (b) "Conservation restriction" means a
approval by the board or charitable corporation or limitation on a right to the use of land for purposes
trust of the reconveyance or release. The collector of conserving or preserving land or water areas
shall distribute the payment to each governmental predominantly in their natural, scenic, open,
unit in the proportion that its millage bears to the agricultural, or wooded condition. The limitation
total millage levied on the parcel for the years in on rights to the use of land may involve or pertain
which such conveyance or covenant was in effect. to any of the activities enumerated in s. 704.06(1).
(5) The governing board of any public (c) "Conservation easement" means that
agency or the Board of Trustees of the Internal property right described in s. 704.06.
Improvement Trust Fund or a charitable (d) "Covenant" is a covenant running with
corporation or trust which holds title to a the land.
development right pursuant to this section may (e) "Deferred tax liability" means an
not convey that development right to anyone other amount equal to the difference between the total
than the governing board of another public agency amount of taxes that would have been due in
or a charitable corporation or trust, as described in March in each of the previous years in which the
s. 704.06(3), or the record owner of the fee conveyance or covenant was in effect if the
interest in the land to which the development right property had been assessed under the provisions
attaches. The conveyance from the governing of s. 193.011 and the total amount of taxes
board of a public agency or the Board of Trustees actually paid in those years when the property was
of the Internal Improvement Trust Fund to the assessed under the provisions of this section, plus
owner of the fee shall be made only after a interest on that difference computed as provided
determination by the board that such conveyance in s. 212.12(3).
would not adversely affect the interest of the (f) "Development right" is the right of the
public. Section 125.35 does not apply to such owner of the fee interest in the land to change the
sales, but any public agency accepting any use of the land.
instrument conveying a development right (g) "Outdoor recreational or park purposes"
pursuant to this section shall forthwith adopt includes,but is not necessarily limited to,boating,
appropriate regulations and procedures governing golfing, camping, swimming, horseback riding,
the disposition of same. These regulations and and archaeological, scenic, or scientific sites and
procedures must provide in part that the board applies only to land which is open to the general
may not convey a development right to the owner public.
of the fee without first holding a public hearing (h) "Present use"is the manner in which the
and unless notice of the proposed conveyance and land is utilized on January 1 of the year in which
the time and place at which the public hearing is the assessment is made.
to be held is published once a week for at least 2 (i) "Qualified as environmentally
endangered" means land that has unique
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ecological characteristics, rare or limited The petition must be filed at any time during the
combinations of geological formations, or taxable year on or before the 25th day following
features of a rare or limited nature constituting the mailing of the notice by the property appraiser
habitat suitable for fish, plants, or wildlife, and pursuant to s. 194.011(1). Notwithstanding s.
which, if subject to a development moratorium or 194.013, the applicant must pay a nonrefundable
one or more conservation easements or fee of $15 upon filing the petition. Upon
development restrictions appropriate to retaining reviewing the petition, if the person is qualified to
such land or water areas predominantly in their receive the assessment and demonstrates
natural state, would be consistent with the particular extenuating circumstances judged by
conservation, recreation and open space, and, if the property appraiser or the value adjustment
applicable, coastal protection elements of the board to warrant granting the assessment, the
comprehensive plan adopted by formal action of property appraiser or the value adjustment board
the local governing body pursuant to s. 163.3161, may grant the assessment. The owner of land that
the Community Planning Act; or surface waters was assessed under this section in the previous
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
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property in some other county or counties of this nonprofit purposes unless a return is filed on or
state, the property appraiser shall record a notice before March 1 of each year. The property
of tax lien in such other county or counties, appraiser, before so classifying such property,
identifying the property owned by such person or may require the taxpayer or the taxpayer's
entity. representative to furnish the property appraiser
History. s. 1,ch. 67-528; ss. 1,2, ch. 69-55; s. 2,ch. such information as may reasonably be required
72-181; s. 1, ch. 77-102; s. 1, ch. 78-354; s. 2, ch. 84-253; to establish that such property was actually used
s. 29, ch. 85-55; s. 2, ch. 86-44; s. 39, ch. 93-206; s. 3, ch.
94-122; s.43,ch. 94-356; s.9,ch.2004-349; s.2,ch.2009- as required by this section.Failure to make timely
157; s.41,ch.2011-139; s. 8,ch. 2012-193. application by March 1 shall constitute a waiver
Note.—Former s. 193.202. for 1 year of the privilege herein granted for such
assessment.
193.503 Classification and assessment of (4) Any property classified and assessed as
historic property used for commercial or historic property used for commercial or certain
certain nonprofit purposes.— nonprofit purposes pursuant to this section must
(1) Pursuant to s. 4(e), Art. VII of the State meet all of the following criteria:
Constitution, the board of county commissioners (a) The property must be used for
of a county or the governing authority of a commercial purposes or used by a not-for-profit
municipality may adopt an ordinance providing organization under s. 501(c)(3) or (6) of the
for assessment of historic property used for Internal Revenue Code of 1986.
commercial or certain nonprofit purposes as (b) The property must be listed in the
described in this section solely on the basis of National Register of Historic Places, as defined in
character or use as provided in this section. Such s. 267.021; or must be a contributing property to
character or use assessment shall apply only to the a National Register Historic District; or must be
jurisdiction adopting the ordinance. The board of designated as a historic property or as a
county commissioners or municipal governing contributing property to a historic district, under
authority shall notify the property appraiser of the the terms of a local preservation ordinance.
adoption of such ordinance no later than (c) The property must be regularly open to
December 1 of the year prior to the year such the public; that is, it must be open for a minimum
assessment will take effect. If such assessment is of 40 hours per week for 45 weeks per year or an
granted only for a specified period or the equivalent of 1,800 hours per year.
ordinance is repealed, the board of county (d) The property must be maintained in
commissioners or municipal governing authority good repair and condition to the extent necessary
shall notify the property appraiser no later than to preserve the historic value and significance of
December 1 of the year prior to the year the the property.
assessment expires. (5) In years in which proper application for
(2) If an ordinance is adopted as described assessment has been made and granted pursuant
in subsection (1), the property appraiser shall, for to this section, the assessment of such historic
assessment purposes, annually classify any property shall be based solely on its use for
eligible property as historic property used for commercial or certain nonprofit purposes. The
commercial or certain nonprofit purposes, for property appraiser shall consider the following
purposes of the taxes levied by the governing use factors only:
body or authority adopting the ordinance. For all (a) The quantity and size of the property.
other purposes, the property shall be assessed (b) The condition of the property.
pursuant to s. 193.011. (c) The present market value of the property
(3) No property shall be classified as as historic property used for commercial or
historic property used for commercial or certain certain nonprofit purposes.
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(d) The income produced by the property. taxing unit shall be promptly recorded in the same
(6) In years in which proper application for manner as any other instrument affecting the title
assessment has not been made under this section, to real property. A release of the written
the property shall be assessed under the instrument shall be made to the owner upon
provisions of s. 193.011 for all purposes. payment of the deferred tax liability.
(7) Any property owner who is denied (b) For purposes of this subsection,
classification under this section may appeal to the "deferred tax liability" means an amount equal to
value adjustment board. The property appraiser the difference between the total amount of taxes
shall notify the property owner in writing of the that would have been due in March if the property
denial of such classification on or before July 1 of had been assessed under the provisions of s.
the year for which the application was filed. The 193.011 and the total amount of taxes actually
notification shall advise the property owner of his paid in those years when the property was
or her right to appeal to the value adjustment assessed under the provisions of this section, plus
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.
this section as its "classified use value" and shall History.—s. 2, ch. 97-117; s. 23, ch. 2010-5; s. 9, ch.
annually determine and report as "just value" the 2012-193; s.2, ch. 2013-95.
fair market value of such property, irrespective of
any negative impact that restrictions imposed or 193.505 Assessment of historically
significant property when development rights
conveyances made pursuant to this section may
have had on such value. have been conveyed or historic preservation
(9)(a) After qualifying for and being restrictions have been covenanted.—
granted the classification and assessment (1) The owner or owners in fee of any
improved real property qualified as historically
pursuant to this section, the owner of the property
shall not use the property in any manner not significant pursuant to paragraph (6)(a), and so
consistent with the qualifying criteria. If the designated by formal resolution of the governing
historic designation status or the use of the body of the county within which the property is
property changes or if the property fails to meet located, may by appropriate instrument:
the other qualifying criteria for the classification (a) Convey all rights to develop the property
to the governing body of the county in which such
and assessment,the property owner shall be liable
for the amount of taxes equal to the "deferred tax property is located; or
liability" for up to the past 10 years in which the (b) Enter into a covenant running with the
property received the use classification and land for a term of not less than 10 years with the
assessment pursuant to this section. The governing body of the county in which the
governmental taxing unit shall determine the time property is located that the property shall not be
period for which the deferred tax liability is due. used for any purpose inconsistent with historic
A written instrument from the governmental preservation or the historic qualities of the
property.
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(2)(a) The governing body of each county is each governmental unit in the proportion that its
authorized and empowered in its discretion, millage bears to the total millage levied on the
subject to the provisions of paragraph (6)(b), to parcel for the years in which the covenant was in
accept any instrument conveying a development effect.
right or establishing a covenant pursuant to (b) After a covenant executed pursuant to
subsection(1); and,if such instrument is accepted this section has expired, the property previously
by the governing body, it shall be promptly filed subject to the covenant will be subject to a
with the appropriate officer for recording in the deferred tax liability, payable as provided in
same manner as any other instrument affecting paragraph (a), within 90 days of the date of such
title to real property. expiration.
(b) Before accepting any instrument (5) The governing body of any county
pursuant to this section, the governing body of the which holds title to a development right pursuant
county shall seek the counsel and advice of the to this section shall not convey that right to
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.
The tax collector shall distribute the payment to
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(7) A covenant executed pursuant to this from such values for property subject to a
section shall,at a minimum,contain the following covenant.
restrictions: History.—s. 1, ch. 84-253; s. 8, ch. 86-163; s. 10, ch.
(a) No use shall be made of the property 2012-193.
which in the judgment of the covenantee or the
division or board is inconsistent with the historic .621 Assessment of pollution control
qualities of the property. devices.—
(b) In any restoration or repair of the (1) If it becomes necessary for any person,
property, the architectural features of the exterior firm or corporation owning or operating a
shall be retained consistent with the historic manufacturing or industrial plant or installation to
qualities of the property. construct or install a facility, as is hereinafter
(c) The property shall not be permitted to defined, in order to eliminate or reduce industrial
deteriorate and shall be maintained in good repair air or water pollution, any such facility or
and condition to the extent necessary to preserve facilities shall be deemed to have value for
purposes of assessment for ad valorem property
the historic value and significance of the property.
(d) The covenant shall include provisions taxes no greater than its market value as salvage.
for periodic access by the public to the property. Any facility as herein defined heretofore
( m constructed shall be assessed in accordance with
8) For the purposes of this section,the ter
this section.
"deferred tax liability" means an amount equal to
the difference between the total amount of taxes (2) If the owner of any manufacturing or
which would have been due in March in each of industrial plant or installation shall find it
the previous years in which a covenant executed necessary in the control of industrial
and accepted pursuant to this section was in effect contaminants to demolish and reconstruct that
if the property had been assessed under the plant or installation in whole or part and the
provisions of s. 193.011 irrespective of any property appraiser determines that such
negative impact on fair market value that demolition or reconstruction does not
restrictions imposed pursuant to this section may substantially increase the capacity or efficiency of
have caused and the total amount of taxes actually such plant or installation or decrease the unit cost
paid in those years,plus interest on that difference of production, then in that event, such demolition
computed as provided in s. 212.12(3). or reconstruction shall not be deemed to increase
(9)(a) For the purposes of assessment roll the value of such plant or installation for ad
preparation and recordkeeping, the property valorem tax assessment purposes.
appraiser shall report the assessed value of (3) The terms "facility" or "facilities" as
property subject to a conveyance or covenant used in this section shall be deemed to include any
pursuant to this section as its "classified use device, fixture, equipment, or machinery used
value" and shall annually determine and report as primarily for the control or abatement of pollution
"just value"the fair market value of such property or contaminants from manufacturing or industrial
irrespective of any negative impact that plants or installations, but shall not include any
public or private domestic sewerage system or
restrictions imposed or conveyances made
treatment works.
pursuant to this section may have had on such
value. (4) Any taxpayer claiming the right of
(b) The property appraiser shall annually assessments for ad valorem taxes under the
report to the department the just value and provisions of this law shall so state in a return
classified use value of property for which the filed as provided by law giving a brief description
development right has been conveyed separately of the facility. The property appraiser may require
the taxpayer to produce such additional evidence
as may be necessary to establish taxpayer's right
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to have such properties classified hereunder for ramped entrances and washroom and toilet
assessments. facilities accessible to, and usable by, physically
(5) If a property appraiser is in doubt handicapped persons.
whether a taxpayer is entitled, in whole or in part, History.—s. 1,ch. 76-144.
to an assessment under this section, he or she may
refer the matter to the Department of 193.624 Assessment of renewable energy
Environmental Protection for a recommendation. source devices.—
If the property appraiser so refers the matter, he (1) As used in this section, the term
or she shall notify the taxpayer of such action. The "renewable energy source device" means any of
Department of Environmental Protection shall the following equipment that collects, transmits,
immediately consider whether or not such stores, or uses solar energy, wind energy, or
taxpayer is so entitled and certify its energy derived from geothermal deposits:
recommendation to the property appraiser. (a) Solar energy collectors, photovoltaic
(6) The Department of Environmental modules, and inverters.
Protection shall promulgate rules and regulations (b) Storage tanks and other storage systems,
regarding the application of the tax assessment excluding swimming pools used as storage tanks.
provisions of this section for the consideration of (c) Rockbeds.
the several county property appraisers of this (d) Thermostats and other control devices.
state. Such rules and regulations shall be (e) Heat exchange devices.
distributed to the several county property (f) Pumps and fans.
appraisers of this state. (g) Roof ponds.
History.—s. 25, ch. 67-436; ss. 1,2, ch. 69-55; ss. 21, (h) Freestanding thermal containers.
26,35,ch. 69-106; s. 13,ch. 69-216; s.2,ch.71-137; s.33, (i) Pipes, ducts, wiring, structural supports,
ch. 71-355; s. 1, ch. 77-102; s. 47, ch. 77-104; s. 4, ch. 79- refrigerant handling systems, and other
65; s. 44, ch. 94-356; s. 1469, ch. 95-147; s. 20, ch. 2000- components used as integral parts of such
158; s. 1,ch.2000-210. systems; however, such equipment does not
Note.—Former s.403.241.
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 (1) 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
as salvage materials. "Building or facility" shall 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 interconnected to an electric utility's distribution
following: the provision of ground level or grid or transmission lines.
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1(2) In determining the assessed value of agricultural, nonagricultural, or high-water
real property used: recharge. The classification applies only to taxes
(a) For residential purposes, the just value levied by the counties and municipalities adopting
of the property attributable to a renewable energy an ordinance under subsection (5).
source device may not be considered. (2) Any landowner whose land is within a
(b) For nonresidential purposes, 80 percent county that has a high-water recharge protection
of the just value of the property attributable to a tax assessment program and whose land is denied
renewable energy source device may not be high-water recharge classification by the property
considered. appraiser may appeal to the value adjustment
1(3) This section applies to the installation board. The property appraiser shall notify the
of a renewable energy source device installed on landowner in writing of the denial of high-water
or after January 1, 2013, to new and existing recharge classification on or before July 1 of the
residential real property. This section applies to a year for which the application was filed. The
renewable energy source device installed on or notification must advise the landowner of a right
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(l), 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-
'Note. Section 7, ch. 2017-118, provides that "[t]he water recharge lands unless a return is filed on or
amendments made by this act to s. 193.624(2) and (3),
Florida Statutes,expire on December 31,2037,and the text before March 1 of each year. The property
of those subsections shall revert to that in existence on appraiser, before so classifying the lands, may
December 31, 2017, except that any amendments to such require the taxpayer or the taxpayer's
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
pursuant to this section." Effective December 31, 2037, to establish that the lands were actually used for a
subsections(2)and(3)will read: bona fide high-water recharge purpose. Failure to
(2) In determining the assessed value of real property make timely application by March 1 constitutes a
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.
(3) This section applies to the installation of a that was classified high-water recharge In the
renewable energy source device installed on or after previous year and whose ownership or use has not
January 1, 2013, to new and existing residential real changed may reapply on a short form as provided
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 ahigh-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
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bona fide high-water recharge purposes may be determination to grant or deny an application for
classified as high-water recharge. The term"bona high-water recharge assessment for the lands.
fide high-water recharge purposes" means good (4) The provisions of this section do not
faith high-water recharge use of the land. In constitute a basis for zoning restrictions.
determining whether the use of the land for high- (5)(a) In years in which proper application
water recharge purposes is bona fide, the for high-water recharge assessment has been
following factors apply: made and granted under this section, for purposes
1. The land use must have been continuous. of taxes levied by the county, the assessment of
2. The land use must be vacant residential, the land must be based on the formula adopted by
vacant commercial, vacant industrial, vacant the county as provided in paragraph(b).
institutional, nonagricultural, or single-family (b) Counties that choose to have a high-
residential. The maintenance of one single-family water recharge protection tax assessment program
residential dwelling on part of the land does not must adopt by ordinance a formula for
in itself preclude a high-water recharge determining the assessment of properties
classification. classified as high-water recharge property and a
3. The land must be located within a prime method of contracting with property owners who
groundwater recharge area or in an area wish to be involved in the program.
considered by the appropriate water management (c) The contract must include a provision
district to supply significant groundwater that the land assessed as high-water recharge land
recharge. Significant groundwater recharge shall will be used primarily for bona fide high-water
be assessed by the appropriate water management recharge purposes for a period of at least 5 years,
district on the basis of hydrologic characteristics as determined by the county, from January 1 of
of the soils and underlying geologic formations. the year in which the assessment is made.
4. The land must not be receiving any other Violation of the contract results in the property
special classification. owner being subject to the payment of the
5. There must not be in the vicinity of the difference between the total amount of taxes
land any activity that has the potential to actually paid on the property and the amount of
contaminate the ground water, including, but not taxes which would have been paid in each
limited to, the presence of: previous year the contract was in effect if the
a. Toxic or hazardous substances; high-water recharge assessment had not been
b. Free-flowing saline artesian wells; used.
c. Drainage wells; (d) A municipality located in any county
d. Underground storage tanks; or that adopts an ordinance under paragraph(a)may
e. Any potential pollution source existing on adopt an ordinance providing for the assessment
a property that drains to the property seeking the of land located in the incorporated areas in
high-water recharge classification. accordance with the county's ordinance.
6. The owner of the property has entered (e) Property owners whose land lies within
into a contract with the county as provided in an area determined to be a high-water recharge
subsection (5). area must not be required to have their land
7. The parcel of land must be at least 10 assessed according to the high-water recharge
acres. classification.
Notwithstanding the provisions of this paragraph, (f) In years in which proper application for
the property appraiser shall use the best available high-water recharge assessment has not been
information on the high-water recharge
made,the land must be assessed under s. 193.011.
History.—s. 2, ch. 96-204; s. 27, ch. 97-96; s. 25, ch.
characteristics of lands when making a final 97-236; s. 3,ch.2005-36; s. 3,ch.2013-95.
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193.6255 Applicability of duties of year for which the reduction is to be granted. If
property appraisers and clerks of the court the property appraiser is satisfied that the property
pursuant to high-water recharge areas.—The is entitled to a reduction in assessment under this
amendments to ss. 193.625 and 194.037 by this section, the property appraiser shall approve the
act, insofar as they impose duties on property application, and the value of such residential
appraisers and on clerks of the court, apply only improvements shall be excluded from the value of
to the unincorporated area within those counties the property for purposes of ad valorem taxation.
that adopt an ordinance under s. 193.625(5). A The value excluded may not exceed the lesser of
municipality located in any county that adopts the following:
such an ordinance may include all eligible (a) The increase in assessed value resulting
property for high-water recharge classification by from construction or reconstruction of the property;
ordinance adopted by the municipality's or
governing body. (b) Twenty percent of the total assessed value
History.—s. 9,ch. 96-204. of the property as improved.
(5) At the request of the property appraiser and
193.703 Reduction in assessment for by a majority vote of the county governing body, a
living quarters of parents or grandparents.— county may waive the annual application
(1) In accordance with s. 4(f),Art.VII of the requirement after the initial application is filed and
State Constitution, a county may provide fora the reduction is granted. Notwithstanding such
reduction in the assessed value of homestead waiver, an application is required if property granted
property which results from the construction or a reduction is sold or otherwise disposed of, the
reconstruction of the property for the purpose of ownership changes in any manner, the applicant for
providing living quarters for one or more natural the reduction ceases to use the property as his or her
or adoptive parents or grandparents of the owner homestead, or the status of the owner changes so as
of the property or of the owner's spouse if at least to change the use of the property qualifying for the
one of the parents or grandparents for whom the reduction pursuant to this section.
living quarters are provided is at least 62 years of (6) The property owner shall notify the
age. property appraiser when the property owner no
(2) A reduction may be granted under longer qualifies for the reduction in assessed value
subsection (1) only to the owner of homestead for living quarters of parents or grandparents, and the
property where the construction or reconstruction previously excluded just value of such improvements
is consistent with local land development as of the first January 1 after the improvements were
regulations. substantially completed shall be added back to the
(3) A reduction in assessment which is assessed value of the property.
granted under this section applies only to (7) If the property appraiser determines that for
construction or reconstruction that occurred after any year within the previous 10 years a property
the effective date of this section to an existing owner who was not entitled to a reduction in assessed
homestead and applies only during taxable years value under this section was granted such reduction,
during which at least one such parent or the property appraiser shall serve on the owner a
grandparent maintains his or her primary place of notice of intent to record in the public records of the
residence in such living quarters within the county a notice of tax lien against any property
homestead property of the owner. owned by that person in the county, and that property
(4) Such a reduction in assessment may be must be identified in the notice of tax lien. Any
granted only upon an application filed annually property that is owned by that person and is situated
with the county property appraiser. The in this state is subject to the taxes exempted by the
application must be made before March 1 of the improper reduction, plus a penalty of 50 percent of
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the unpaid taxes for each year and interest at a rate of be filed, the owner must be given 30 days within
15 percent per annum. However, if a reduction is which to pay the taxes, penalties, and interest. Such
improperly granted due to a clerical mistake or lien is subject to s. 196.161(3).
omission by the property appraiser, the person who History.—s. 1, ch. 2002-226; s. 24, ch. 2010-5; s. 7, ch.
improperly received the reduction may not be 2013-72.
assessed a penalty or interest. Before such lien may
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state is properly listed on the roll. All photographs
FLORIDA STATUTES and maps furnished to counties with a population of
25,000 or fewer shall be paid for by the department
CHAPTER 195 as provided by law. For counties with a population
PROPERTY ASSESSMENT greater than 25,000, the department shall furnish
ADMINISTRATION AND such items at the property appraiser's expense. The
department may incur reasonable expenses for
FINANCE procuring aerial photographs and nonproperty
(EXCERPT) ownership maps and may charge a fee to the
respective property appraiser equal to the cost
195.022 Forms to be prescribed by incurred. The department shall deposit such fees
Department of Revenue. 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
195.062 Manual of instructions. nonproperty ownership maps to property
195.096 Review of assessment rolls. appraisers. The department shall use money in the
fund to pay such expenses. All forms and maps and
195.022 Forms to be prescribed by instructions relating to their use must be
Department of Revenue.—The Department of substantially uniform throughout the state. An
Revenue shall prescribe all forms to be used by officer may employ supplemental forms and maps,
property appraisers, tax collectors, clerks of the at the expense of his or her office, which he or she
circuit court, and value adjustment boards in deems expedient for the purpose of administering
administering and collecting ad valorem taxes. The and collecting ad valorem taxes. The forms required
department shall prescribe a form for each purpose. in ss. 193.461(3)(a) and 196.011(l) for renewal
The county officer shall reproduce forms for purposes must require sufficient information for the
distribution at the expense of his or her office. A property appraiser to evaluate the changes in use
county officer may use a form other than the form since the prior year. If the property appraiser
prescribed by the department upon obtaining determines, in the case of a taxpayer, that he or she
written permission from the executive director of has insufficient current information upon which to
the department; however, a county officer may not approve the exemption, or if the information on the
use a form if the substantive content of the form renewal form is inadequate for him or her to
varies from the form prescribed by the department evaluate the taxable status of the property,he or she
for the same or a similar purpose. If the executive may require the resubmission of an original
director finds good cause to grant such permission application.
he or she may do so. The county officer may History.—s. 37,ch. 70-243;s.4,ch.73-172;s. 7,ch. 74-234;
continue to use the approved form until the law that s. 10,ch. 76-133; s.2,ch. 78-185; s. 1,ch.78-193;s. 153,ch.
specifies the form is amended or repealed or until 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.
the officer receives written disapproval from the
executive director. Otherwise, all such officers and 195.027 Rules and regulations.—
their employees shall use the forms, and follow the (1) The Department of Revenue shall
instructions applicable to the forms, which are prescribe reasonable rules and regulations for the
prescribed by the department. Upon request of any assessing and collecting of taxes,and such rules and
property appraiser or, in any event, at least once regulations shall be followed by the property
every 3 years, the department shall prescribe and appraisers,tax collectors, clerks of the circuit court,
furnish such aerial photographs and nonproperty and value adjustment boards. It is hereby declared
ownership maps to the property appraisers as to be the legislative intent that the department shall
necessary to ensure that all real property within the formulate such rules and regulations that property
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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. The taxpayer's estimate of fair market
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
installed in any property appraiser's office. It is the 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
appraisers' offices. 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 ins. 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
property in question.Access to a taxpayer's records 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
2. The location of such property.
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the property appraiser for his or her custody and be updated annually to incorporate new market
use. data, which may be in tabular form, technical
History.-s.39,ch.70-243; s.2,ch.73-172;ss. 8,22,23,ch. changes, changes indicated by established
74-234; s. 11,ch.76-133; s. 16,ch. 76-234; s. 14,ch. 79-334; decisions of the Supreme Court, and, if a summary
s. 10, ch. 80-77; s. 23, ch. 80-274; s. 6, ch. 81-308; s. 22, ch.
88-119; s. 64, ch. 89-356; s. 39, ch. 90-360; s. 154, ch. 91- of justification is set forth in the notice required
112; s. 985,ch.95-147; s. 5,ch.96-397; s. 51, ch. 96-406. under s. 120.54, other changes relevant to
Note.-Former s. 195.042. appropriate assessment practices or standard
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;
However, the presumption of correctness accorded s.9,ch.74-234;s. 1,ch. 75-12; s. 10,ch.76-234; s. 1,ch. 77-
an assessment made by a property appraiser shall 174; s. 5,ch.2002-18; s. 3,ch.2004-349.
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-
234; s. 62,ch. 82-226. (2) The department shall conduct, no less
frequently than once every 2 years, an in-depth
195.062 Manual of instructions.- review of the real property assessment roll of each
(1) The department shall prepare and county. The department need not individually study
maintain a current manual of instructions for every use-class of property set forth in s. 195.073,
property appraisers and other officials connected but shall at a minimum study the level of
with the administration of property taxes. This assessment in relation to just value of each
manual shall contain all: classification specified in subsection (3). Such in-
(a) Rules and regulations. depth review may include proceedings of the value
(b) Standard measures of value. adjustment board and the audit or review of
(c) Forms and instructions relating to the use procedures used by the counties to appraise
of forms and maps. property.
(a) The department shall,at least 30 days prior
Consistent with s. 195.032, the standard measures to the beginning of an in-depth review in any
of value shall be adopted in general conformity with county, notify the property appraiser in the county
the procedures set forth in s. 120.54, but shall not of the pending review. At the request of the
have the force or effect of such rules and shall be property appraiser, the department shall consult
used only to assist tax officers in the assessment of with the property appraiser regarding the
property as provided by s. 195.002. Guidelines may classifications and strata to be studied, in order that
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the review will be useful to the property appraiser department in the conduct of the studies shall be
in evaluating his or her procedures. confidential and exempt from the provisions of s.
(b) Every property appraiser whose upcoming 119.07(1)until a presentation of the findings of the
roll is subject to an in-depth review shall, if study is made to the property appraiser. After the
requested by the department on or before January 1, presentation of the findings, the department shall
deliver upon completion of the assessment roll a list provide any and all data requested by a property
of the parcel numbers of all parcels that did not appraiser developed or obtained in the conduct of
appear on the assessment roll of the previous year, the studies, including tapes. Direct reimbursable
indicating the parcel number of the parent parcel costs of providing the data shall be borne by the
from which each new parcel was created or "cut party who requested it. Copies of existing data or
out." 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 department's findings. The findings must include
disapproval of the tax roll in each county pursuant measures as may be appropriate for each
to s. 193.1142. In addition, to the greatest extent classification or subclassification studied and
practicable, the department shall study assessment related statistical and analytical details. The
roll strata by subclassifications such as value measures in the findings must be based on:
groups and market areas for each classification or 1. A 95-percent level of confidence; or
stratum to be studied, to maximize the 2. Ratio study standards that are generally
representativeness of ratio study samples. For accepted by professional appraisal organizations in
purposes of this section, the department shall rely developing a statistically valid sampling plan if a
primarily on an assessment-to-sales-ratio study in 95-percent level of confidence is not attainable.
conducting assessment ratio studies in those (g)Notwithstanding any other provision of this
classifications of property specified in subsection chapter, in one or more assessment years following
(3) for which there are adequate market sales. The a natural disaster in counties for which a state of
department shall compute the median and the emergency was declared by executive order or
value-weighted mean for each classification or proclamation of the Governor pursuant to chapter
subclassification studied and for the roll as a whole. 252, if the department determines that the natural
(d) In the conduct of these reviews, the disaster creates difficulties in its statistical and
department shall adhere to all standards to which analytical reviews of the assessment rolls in
the property appraisers are required to adhere. affected counties, the department shall take all
(e) The department and each property practicable steps to maximize the
appraiser shall cooperate in the conduct of these representativeness and reliability of its statistical
reviews, and each shall make available to the other and analytical reviews and may use the best
all matters and records bearing on the preparation information available to estimate the levels of
and computation of the reviews. The property assessment. This paragraph first applies to the 2019
appraisers shall provide any and all data requested assessment roll and operates retroactively to
by the department in the conduct of the studies, January 1, 2019.
including electronic data processing tapes. Any and (3)(a) Upon completion of review pursuant to
all data and samples developed or obtained by the paragraph (2)(f), the department shall publish the
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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 and independently for the other than those attributable to changes in the value
following real property classes if the classes of the dollar.
constituted 5 percent or more of the total assessed 4. Changes in the level of assessment.
value of real property in a county on the previous In lieu of the statistical and analytical measures
tax roll: published pursuant to paragraph(a),the department
1. Residential property that consists of one shall publish details concerning the computation of
primary living unit, including, but not limited to, estimated assessment levels and the allocation of
single-family residences, condominiums, changes in assessed value for those counties not
cooperatives, and mobile homes. subject to an in-depth review.
2. Residential property that consists of two to (c) Upon publication of data and findings as
nine primary living units. required by this subsection, the department shall
3. Agricultural, high-water recharge, historic notify the committees of the Senate and of the
property used for commercial or certain nonprofit House of Representatives having oversight
purposes, and other use-valued property. responsibility for taxation, the appropriate property
4. Vacant lots. appraiser, and the county commission chair or
5. Nonagricultural acreage and other corresponding official under a consolidated charter.
undeveloped parcels. Copies of the data and findings shall be provided
6. Improved commercial and industrial upon request.
property, including apartments with more than nine (4) It is declared to be the legislative intent
units. 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
If one of the above classes constituted less than 5 ensure that such succeeding assessment rolls do
percent of the total assessed value of all real meet the constitutional mandates of just value.
property in a county on the previous assessment (5) It is the legislative intent that the
roll, the department may combine it with one or department utilize to the fullest extent practicable
more other classes of real property for purposes of objective measures of market value in the conduct
assessment ratio studies or use the weighted of reviews pursuant to this section.
average of the other classes for purposes of (6) Reviews conducted under this section
calculating the level of assessment for all real must include an evaluation of whether
property in a county. The department shall also nonhomestead exempt values determined by the
publish such results for any subclassifications of the appraiser under applicable provisions of chapter
classes or assessment roll it may have chosen to 196 are correct and whether agricultural and high-
study. water recharge classifications and classifications of
(b) If necessary for compliance with s. historic property used for commercial and certain
1011.62, and for those counties not being studied in nonprofit purposes were granted in accordance with
the current year,the department shall project value- law.
weighted mean levels of assessment for each (7) When a roll is prepared as an interim roll
county. The department shall make its projection pursuant to s. 193.1145, the department shall
based upon the best information available, using compute assessment levels for both the interim roll
professionally accepted methodology, and shall and the final approved roll.
separately allocate changes in total assessed value (8) Chapter 120 shall not apply to this section.
to: 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.
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80-274; ss. 1,3, 10,ch. 82-208; ss. 3,27,29, 80,ch. 82-226;
s. 61,ch. 89-356; s. 134,ch.91-112; s. 3,ch. 92-32; s.7,ch.
93-132; ss. 5, 19,ch. 95-272; s. 8,ch.96-204; s. 7,ch. 96-
397; ss. 53,54,ch.96-406; s.7,ch.97-117; s. 5,ch.97-287;
s. 13,ch.99-333; ss. 1,2,ch.2001-137; s.49,ch.2001-266;
s. 906,ch.2002-387; s.2,ch.2005-185; s. 1,ch. 2006-42; s.
13,ch.2007-5; s.4,ch. 2011-52; s. 14, ch.2012-193; s. 3,
ch.2019-42; s. 6,ch.2020-10.
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FLORIDA STATUTES exemption although not a permanent
resident.
CHAPTER 196 196.171 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
surviving spouse carryover. nonprofit homes for the aged.
196.091 Exemption for disabled veterans 196.1976 Provisions of ss. 196.197(l) or (2) and
confined to wheelchairs. 196.1975; severability.
196.095 Exemption for a licensed child care 196.1977 Exemption for property used by
facility operating in an enterprise zone. proprietary continuing care facilities.
196,101 Exemption for totally and permanently 196,1978 Affordable housing property
disabled persons. exemption.
196.102 Exemption for certain totally and 196.198 Educational property exemption.
permanently disabled first responders; 196.1983 Charter school exemption from ad
surviving spouse carryover. valorem taxes.
196.111 Property appraisers may notify persons 196.1985 Labor organization property
entitled to homestead exemption; exemption.
publication of notice; costs. 196.1986 Community centers exemption.
196.121 Homestead exemptions; forms. 196.1987 Biblical history display property
196.131 Homestead exemptions; claims. exemption.
196.141 Homestead exemptions; duty of 196.199 Government property exemption.
property appraiser. 196.1993 Certain agreements with local
196.151 Homestead exemptions; approval, governments for use of public
refusal, hearings. property; exemption.
196.161 Homestead exemptions; lien imposed 196.1995 Economic development ad valorem tax
on property of person claiming exemption.
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196.1996 Economic development ad valorem tax 196.002 Legislative intent.—For the
exemption; effect of ch. 94-136. purposes of assessment roll recordkeeping and
196.1997 Ad valorem tax exemptions for historic reporting, the exemptions authorized by each
properties. provision of this chapter shall be reported
196.1998 Additional ad valorem tax exemptions separately for each category of exemption in each
for historic properties open to the such provision,both as to total value exempted and
public. as to the number of exemptions granted.
196.1999 Space laboratories and carriers; History.—s. 8, ch. 79-332; s.3,ch.2007-339.
exemption.
fit sewer and water 196.011 Annual application required for
196.2001 Not-for-pro
company property exemption. exemption.—
196.2002 Exemption for s. 501(c)(12) not-for- (1)(a) Except as provided in s. 196.081(1)(b),
profit water and wastewater systems. every person or organization who,on January 1,has
196.202 Property of widows, widowers, blind the legal title to real or personal property, except
persons, and persons totally and inventory, which is entitled by law to exemption
permanently disabled. from taxation as a result of its ownership and use
196.24 Exemption for disabled ex- shall, on or before March 1 of each year, file an
servicemember or surviving spouse; application for exemption with the county property
evidence of disability. appraiser, listing and describing the property for
196.26 Exemption for real property dedicated which exemption is claimed and certifying its
in perpetuity for conservation ownership and use. The Department of Revenue
purposes. shall prescribe the forms upon which the
196.28 Cancellation of delinquent taxes upon application is made. Failure to make application,
lands used for road purposes, etc. when required, on or before March 1 of any year
196.29 Cancellation of certain taxes on real shall constitute a waiver of the exemption privilege
property acquired by a county, school for that year, except as provided in subsection (7)
board, charter school governing board, or subsection (8).
or community college district board of (b) The form to apply for an exemption under
trustees. s. 196.031, s. 196.081, s. 196.091, s. 196.101, s.
196.295 Property transferred to exempt 196.102, s. 196.173, or s. 196.202 must include a
governmental unit; tax payment into space for the applicant to list the social security
escrow; taxes due from prior years. number of the applicant and of the applicant's
196.31 Taxes against state properties; notice. spouse, if any. If an applicant files a timely and
196.32 Executive Office of the Governor; otherwise complete application, and omits the
consent required to certain required social security numbers, the application is
assessments. incomplete. In that event, the property appraiser
shall contact the applicant, who may refile a
196.001 Property subject to taxation.— complete application by April 1. Failure to file a
Unless expressly exempted from taxation, the complete application by that date constitutes a
following property shall be subject to taxation in the waiver of the exemption privilege for that year,
manner provided by law: except as provided in subsection (7) or subsection
(1) All real and personal property in this state (8)•
and all personal property belonging to persons (2) However, application for exemption will
residing in this state; and not be required on public roads rights-of-way and
(2) All leasehold interests in property of the borrow pits owned, leased, or held for exclusive
United States, of the state, or any political governmental use and benefit or on property owned
subdivision, municipality, agency, authority, or and used exclusively by a municipality for
other public body corporate of the state. municipal or public purposes in order for such
History.—s. 16,ch. 71-133. property to be released from all ad valorem
taxation.
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(3) It shall not be necessary to make annual complies with the restrictions and requirements of
application for exemption on houses of public the conservation easement.
worship, the lots on which they are located, (7) The value adjustment board shall grant
personal property located therein or thereon, any exemption for an otherwise eligible applicant if
parsonages, burial grounds and tombs owned by the applicant can clearly document that failure to
houses of public worship, individually owned apply by March 1 was the result of postal error.
burial rights not held for speculation, or other such (8) Any applicant who is qualified to receive
property not rented or hired out for other than any exemption under subsection (1) and who fails
religious or educational purposes at any time; to file an application by March 1, must file an
household goods and personal effects of permanent application for the exemption with the property
residents of this state; and property of the state or appraiser on or before the 25th day following the
any county,any municipality, any school district,or mailing by the property appraiser of the notices
community college district thereof. required under s. 194.011(1). Upon receipt of
(4) When any property has been determined sufficient evidence, as determined by the property
to be fully exempt from taxation because of its appraiser, demonstrating the applicant was unable
exclusive use for religious, literary, scientific, or to apply for the exemption in a timely manner or
charitable purposes and the application for its otherwise demonstrating extenuating
exemption has met the criteria of s. 196.195, the circumstances_judged by the property appraiser to
property appraiser may accept, in lieu of the annual warrant granting the exemption, the property
application for exemption, a statement certified appraiser may grant the exemption. If the applicant
under oath that there has been no change in the fails to produce sufficient evidence demonstrating
ownership and use of the property. the applicant was unable to apply for the exemption
(5) The owner of property that received an in a timely manner or otherwise demonstrating
exemption in the prior year, or a property owner extenuating circumstances as judged by the
who filed an original application that was denied in property appraiser, the applicant may file,pursuant
the prior year solely for not being timely filed, may to s. 194.011(3), a petition with the value
reapply on a short form as provided by the adjustment board requesting that the exemption be
department. The short form shall require the granted. Such petition must be filed during the
applicant to affirm that the use of the property and taxable year on or before the 25th day following the
his or her status as a permanent resident have not mailing of the notice by the property appraiser as
changed since the initial application. provided in s. 194.011(1). Notwithstanding the
(6)(a) Once an original application for tax provisions of s. 194.013, such person must pay a
exemption has been granted, in each succeeding nonrefundable fee of $15 upon filing the petition.
year on or before February 1,the property appraiser Upon reviewing the petition, if the person is
shall mail a renewal application to the applicant, qualified to receive the exemption and
and the property appraiser shall accept from each demonstrates particular extenuating circumstances
such applicant a renewal application on a form judged by the value adjustment board to warrant
prescribed by the Department of Revenue. Such granting the exemption, the value adjustment board
renewal application shall be accepted as evidence may grant the exemption for the current year.
of exemption by the property appraiser unless he or (9)(a) A county may, at the request of the
she denies the application. Upon denial, the property appraiser and by a majority vote of its
property appraiser shall serve, on or before July 1 governing body, waive the requirement that an
of each year, a notice setting forth the grounds for annual application or statement be made for
denial on the applicant by first-class mail. Any exemption of property within the county after an
applicant objecting to such denial may file a initial application is made and the exemption
petition as provided for in s. 194.011(3). granted. The waiver under this subsection of the
(b) Once an original application for tax annual application or statement requirement applies
exemption has been granted under s. 196.26, the to all exemptions under this chapter except the
property owner is not required to file a renewal exemption under s. 196.1995. Notwithstanding
application until the use of the property no longer such waiver, refiling of an application or statement
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shall be required when any property granted an for any year within the preceding 10 years the
exemption is sold or otherwise disposed of, when owner was not entitled to receive the exemption,the
the ownership changes in any manner, when the owner of the property is subject to taxes exempted
applicant for homestead exemption ceases to use as a result of the failure plus 18 percent interest per
the property as his or her homestead, or when the annum and a penalty of 100 percent of the taxes
status of the owner changes so as to change the exempted. The provisions for tax liens in paragraph
exempt status of the property. In its deliberations on (a) apply to property granted an exemption under s.
whether to waive the annual application or 196.26.
statement requirement, the governing body shall (c) A county may, at the request of the
consider the possibility of fraudulent exemption property appraiser and by a majority vote of its
claims which may occur due to the waiver of the governing body, waive the requirement that an
annual application requirement. The owner of any annual application be made for the veteran's
property granted an exemption who is not required disability discount granted pursuant to s. 6(e), Art.
to file an annual application or statement shall VII of the State Constitution after an initial
notify the property appraiser promptly whenever application is made and the discount granted. The
the use of the property or the status or condition of disabled veteran receiving a discount for which
the owner changes so as to change the exempt status annual application has been waived shall notify the
of the property. If any property owner fails to so property appraiser promptly whenever the use of
notify the property appraiser and the property the property or the percentage of disability to which
appraiser determines that for any year within the the veteran is entitled changes. If a disabled veteran
prior 10 years the owner was not entitled to receive fails to notify the property appraiser and the
such exemption, the owner of the property is property appraiser determines that for any year
subject to the taxes exempted as a result of such within the prior 10 years the veteran was not
failure plus 15 percent interest per annum and a entitled to receive all or a portion of such discount,
penalty of 50 percent of the taxes exempted. Except the penalties and processes in paragraph(a)relating
for homestead exemptions controlled by s. 196.161, to the failure to notify the property appraiser of
the property appraiser making such determination ineligibility for an exemption shall apply.
shall record in the public records of the county a (d) For any exemption under s. 196.101(2),
notice of tax lien against any property owned by the statement concerning gross income must be
that person or entity in the county, and such filed with the property appraiser not later than
property must be identified in the notice of tax lien. March 1 of every year.
Such property is subject to the payment of all taxes (e) If an exemption for which the annual
and penalties. Such lien when filed shall attach to application is waived pursuant to this subsection
any property, identified in the notice of tax lien, will be denied by the property appraiser in the
owned by the person who illegally or improperly absence of the refiling of the application,
received the exemption. If such person no longer notification of an intent to deny the exemption shall
owns property in that county but owns property in be mailed to the owner of the property prior to
some other county or counties in the state, the February 1. If the property appraiser fails to timely
property appraiser shall record a notice of tax lien mail such notice, the application deadline for such
in such other county or counties, identifying the property owner pursuant to subsection (1) shall be
property owned by such person or entity in such extended to 28 days after the date on which the
county or counties, and it shall become a lien property appraiser mails such notice.
against such property in such county or counties. (10) At the option of the property appraiser
(b) The owner of any property granted an and notwithstanding any other provision of this
exemption under s. 196.26 shall notify the property section, initial or original applications for
appraiser promptly whenever the use of the homestead exemption for the succeeding year may
property no longer complies with the restrictions be accepted and granted after March 1.
and requirements of the conservation easement. If Reapplication on a short form as authorized by
the property owner fails to so notify the property subsection(5)shall be required if the county has not
appraiser and the property appraiser determines that waived the requirement of an annual application.
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Once the initial or original application and follows, except where the context clearly indicates
reapplication have been granted, the property may otherwise:
qualify for the exemption in each succeeding year (1) "Exempt use of property" or "use of
pursuant to the provisions of subsection (6) or property for exempt purposes" means predominant
subsection (9). or exclusive use of property owned by an exempt
(11) For exemptions enumerated in paragraph entity for educational, literary, scientific, religious,
(1)(b), social security numbers of the applicant and charitable, or governmental purposes, as defined in
the applicant's spouse,if any, are required and must this chapter.
be submitted to the department. Applications filed (2) "Exclusive use of property" means use of
pursuant to subsection (5) or subsection (6) shall property solely for exempt purposes. Such purposes
include social security numbers of the applicant and may include more than one class of exempt use.
the applicant's spouse, if any. For counties where (3) "Predominant use of property" means use
the annual application requirement has been of property for exempt purposes in excess of 50
waived,property appraisers may require refiling of percent but less than exclusive.
an application to obtain such information. (4) "Use" means the exercise of any right or
(12) Notwithstanding subsection (1), if the power over real or personal property incident to the
owner of property otherwise entitled to a religious ownership of the property.
exemption from ad valorem taxation fails to timely (5) "Educational institution" means a federal,
file an application for exemption, and because of a state, parochial, church, or private school, college,
misidentification of property ownership on the or university conducting regular classes and courses
property tax roll the owner is not properly notified of study required for eligibility to certification by,
of the tax obligation by the property appraiser and accreditation to, or membership in the State
the tax collector, the owner of the property may file Department of Education of Florida, Southern
an application for exemption with the property Association of Colleges and Schools, or the Florida
appraiser. The property appraiser must consider the Council of Independent Schools; a nonprofit private
application, and if he or she determines the owner school the principal activity of which is conducting
of the property would have been entitled to the regular classes and courses of study accepted for
exemption had the property owner timely applied, continuing postgraduate dental education credit by
the property appraiser must grant the exemption. a board of the Division of Medical Quality
Any taxes assessed on such property shall be Assurance; educational direct-support
canceled, and if paid,refunded. Any tax certificates organizations created pursuant to ss. 1001.24,
outstanding on such property shall be canceled and 1004.28, and 1004.70; facilities located on the
refund made pursuant to s. 197.432(11). property of eligible entities which will become
History.- s. 1,ch.63-342;ss. 1,2,ch.69-55;ss.21,35, owned by those entities on a date certain; and
ch. 69-106; s.4,ch.71-133; s. 1,ch.72-276; s. 2,ch. 72-290; institutions of higher education, as defined under
s. 2, ch. 72-367; s. 1,ch. 74-2; s. 14, ch. 74-234; s. 3, ch. 74-
264; s.7,ch. 76-234; s. 1,ch.77-102; s.34,ch. 79-164;s. 17, and participating in the Higher Educational
ch. 79-334; s.2,ch. 80-274; s. 1,ch. 81-219; s. 7,ch. 81-308; Facilities Financing Act.
s. 13, ch. 82-226; s. 25, ch. 83-204; s. 8, ch. 85-202; s. 1, ch. (6) Governmental, municipal, or public
85-315; s. 1, ch. 88-65; s. 3, ch. 88-101; s. 59, ch. 89-356; s. purpose or function shall be deemed to be served or
1,ch. 89-365; s.3,ch.90-343;s. 155,ch.91-112;s.4,ch. 92- performed when the lessee under any leasehold
32; ss. 22, 45, ch. 94-353; s. 1471, ch. 95-147; s. 1, ch. 98- interest created in property of the United States,the
289; s.6,ch.2000-157;s. 1,ch.2000-262;s.4,ch.2000-335;
s. 2,ch.2007-36; s.2,ch.2009-135; s. 5, ch.2009-157;s.25, state or any of its political subdivisions, or any
ch. 2010-5; s. 3, ch. 2011-93; s. 56, ch. 2011-151; s. 3, ch. municipality, agency, special district, authority, or
2015-115; s. 1, ch. 2016-110; s. 1, ch. 2017-105; s. 33, ch. other public body corporate of the state is
2020-2; s. 1,ch.2020-140. demonstrated to perform a function or serve a
Note.-Former s. 192.062. governmental purpose which could properly be
196.012 Definitions.-For the purpose of performed or served by an appropriate
this chapter, the following terms are defined as governmental unit or which is demonstrated to
perform a function or serve a purpose which would
otherwise be a valid subject for the allocation of
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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 perforin
layout plan which has been approved by the Federal an essential national governmental purpose and
Aviation Administration and which real property is shall be exempt. "Owned by the lessee" as used in
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 determination of"ownership," buildings and 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 "owned" by the governmental unit and not the
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 332.004, for the operator's provision of
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) "Charitable purpose" means 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) "Hospital" means an institution which
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
purpose. The term "governmental purpose" also ad valorem taxation is requested.
includes a direct use of property on federal lands in (9) "Nursing home" or "home for special
connection with the Federal Government's Space services"means an institution that possesses a valid
Exploration Program or spaceport activities as license under chapter 400 or part I of chapter 429
defined in s. 212.02(22). Real property and tangible
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on January 1 of the year for which exemption from b. Is a target industry business as defined in s.
ad valorem taxation is requested. 288.106(2)(q);
(10) "Gross income" means all income from 2. A business or organization establishing 25
whatever source derived, including, but not limited or more new jobs to employ 25 or more full-time
to, the following items, whether actually owned by employees in this state,the sales factor of which, as
or received by, or not received by but available to, defined by s. 220.15(5), for the facility with respect
any person or couple: earned income, income from to which it requests an economic development ad
investments, gains derived from dealings in valorem tax exemption is less than 0.50 for each
property, interest, rents, royalties, dividends, year the exemption is claimed; or
annuities, income from retirement plans, pensions, 3. An office space in this state owned and
trusts, estates and inheritances, and direct and used by a business or organization newly domiciled
indirect gifts. Gross income specifically does not in this state; provided such office space houses 50
include payments made for the medical care of the or more full-time employees of such business or
individual,return of principal on the sale of a home, organization; provided that such business or
social security benefits, or public assistance organization office first begins operation on a site
payments payable to the person or assigned to an clearly separate from any other commercial or
organization designated specifically for the support industrial operation owned by the same business or
or benefit of that person. organization.
(11) "Totally and permanently disabled i(b) Any business or organization located in
person" means a person who is currently certified an area that was designated as an enterprise zone
by two licensed physicians of this state who are pursuant to chapter 290 as of December 30, 2015,
professionally unrelated, by the United States or brownfield area that first begins operation on a
Department of Veterans Affairs or its predecessor, site clearly separate from any other commercial or
or by the Social Security Administration, to be industrial operation owned by the same business or
totally and permanently disabled. organization.
(12) "Couple" means a husband and wife (c) A business or organization that is situated
legally married under the laws of any state or on property annexed into a municipality and that, at
territorial possession of the United States or of any the time of the annexation,is receiving an economic
foreign country. development ad valorem tax exemption from the
(13) "Real estate used and owned as a county under s. 196.1995.
homestead" means real property to the extent (15) "Expansion of an existing business"
provided in s. 6(a), Art. VII of the State means:
Constitution, but less any portion thereof used for (a)1. A business or organization establishing
commercial purposes,with the title of such property 10 or more new jobs to employ 10 or more full-time
being recorded in the official records of the county employees in this state,paying an average wage for
in which the property is located.Property rented for such new jobs that is above the average wage in the
more than 6 months is presumed to be used for area, which principally engages in any of the
commercial purposes. operations referred to in subparagraph(14)(a)1.; or
(14) "New business" means: 2. A business or organization establishing 25
(a)l. A business or organization establishing or more new jobs to employ 25 or more full-time
10 or more new jobs to employ 10 or more full-time employees in this state,the sales factor of which, as
employees in this state,paying an average wage for defined by s. 220.15(5), for the facility with respect
such new jobs that is above the average wage in the to which it requests an economic development ad
area, which principally engages in any one or more valorem tax exemption is less than 0.50 for each
of the following operations: year the exemption is claimed; provided that such
a. Manufactures, processes, compounds, business increases operations on a site located
fabricates, or produces for sale items of tangible within the same county, municipality, or both
personal property at a fixed location and which colocated with a commercial or industrial operation
comprises an industrial or manufacturing plant; or owned by the same business or organization under
common control with the same business or
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organization, resulting in a net increase in 196.015 Permanent residency; factual
employment of not less than 10 percent or an determination by property appraiser.-Intention
increase in productive output or sales of not less to establish a permanent residence in this state is a
than 10 percent. factual determination to be made, in the first
1(b) Any business or organization located in instance, by the property appraiser. Although any
an area that was designated as an enterprise zone one factor is not conclusive of the establishment or
pursuant to chapter 290 as of December 30, 2015, nonestablishment of permanent residence, the
or brownfield area that increases operations on a following are relevant factors that may be
site located within the same zone or area colocated considered by the property appraiser in making his
with a commercial or industrial operation owned by or her determination as to the intent of a person
the same business or organization under common claiming a homestead exemption to establish a
control with the same business or organization. permanent residence in this state:
(16) "Permanent resident" means 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) "Permanent residence" means that place (2) Evidence of the location where the
where a person has his or her true, fixed, and applicant's dependent children are 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) `Enterprise zone" means an area 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) `Ex-servicemember" means any person (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.
91-45; s. 87, ch. 91-112; s. 1,ch. 91-121; s. 1, ch. 91-196; s. tax returns filed by the applicant.
3, ch. 92-167; s. 58,ch. 92-289; s. 9, ch. 93-132; s. 3,ch. 93- (9) The location where the applicant's bank
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.
2002-387; s. 20, ch. 2003-32; s. 1, ch. 2005-42; s. 20, ch. claimed.
2005-132; s. 17, ch. 2005-287; s. 52, ch. 2006-60; s. 4, ch. History.-s. 2, ch. 81-219; s. 990, ch. 95-147; s. 8, ch.
2006-291; s. 14, ch. 2007-5; s. 6, ch. 2008-227; s. 54, ch. 2006-312; s. 3, ch. 2009-135.
2011-36; s. 31, ch. 2011-64; s. 1, ch. 2011-182; s. 20, ch.
2012-5; s. 4, ch. 2013-77; s. 2, ch. 2016-220; s. 3, ch. 2017- 196.021 Tax returns to show all exemptions
36. and claims.-In making tangible personal property
tax returns under this chapter it shall be the duty of
the taxpayer to completely disclose and claim any
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and all lawful or constitutional exemptions from applicant to provide additional ownership
taxation to which the taxpayer may be entitled or documents to establish title.
which he or she may desire to claim in respect to (b) Every person who qualifies to receive the
taxable tangible personal property. The failure to exemption provided in paragraph (a) is entitled to
disclose and include such exemptions, if any, in a an additional exemption of up to $25,000 on the
tangible personal property tax return made under assessed valuation greater than $50,000 for all
this chapter shall be deemed a waiver of the same levies other than school district levies.
on the part of the taxpayer and no such exemption (2) As used in subsection (1), the term
or claim thereof shall thereafter be allowed for that "cooperative corporation" means a corporation,
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.— stockholders or members; and the term "tenant-
(1)(a) A person who, on January 1, has the stockholder or member" means an individual who
legal title or beneficial title in equity to real property is entitled, solely by reason of his or her ownership
in this state and who in good faith makes the of stock or membership in a cooperative
property his or her permanent residence or the corporation, as evidenced in the official records of
permanent residence of another or others legally or the office of the clerk of the circuit court of the
naturally dependent upon him or her, is entitled to county in which the apartment building is located,
an exemption from all taxation, except for to occupy for dwelling purposes an apartment in a
assessments for special benefits, up to the assessed building owned by such corporation or to occupy
valuation of $25,000 on the residence and for dwelling purposes a mobile home which is on
contiguous real property, as defined in s. 6,Art. VII or a part of a cooperative unit.A corporation leasing
of the State Constitution. Such title may be held by land for a term of 98 years or more for the purpose
the entireties, jointly, or in common with others, of maintaining and operating a cooperative thereon
and the exemption may be apportioned among such shall be deemed the owner for purposes of this
of the owners as reside thereon, as their respective exemption.
interests appear. If only one of the owners of an (3) The exemption provided in this section
estate held by the entireties or held jointly with the does not apply with respect to the assessment roll
right of survivorship resides on the property, that of a county unless and until the roll of that county
owner is allowed an exemption of up to the assessed has been approved by the executive director
valuation of $25,000 on the residence and pursuant to s. 193.1142.
contiguous real property. However, an exemption (4) The exemption provided in this section
of more than $25,000 is not allowed to any one applies only to those parcels classified and assessed
person or on any one dwelling house, except that an as owner-occupied residential property or only to
exemption up to the assessed valuation of$25,000 the portion of property so classified and assessed.
may be allowed on each apartment or mobile home (5) A person who is receiving or claiming the
occupied by a tenant-stockholder or member of a benefit of an ad valorem tax exemption or a tax
cooperative corporation and on each condominium credit in another state where permanent residency
parcel occupied by its owner. Except for owners of is required as a basis for the granting of that ad
an estate held by the entireties or held jointly with valorem tax exemption or tax credit is not entitled
the right of survivorship, the amount of the to the homestead exemption provided by this
exemption may not exceed the proportionate section. This subsection does not apply to a person
assessed valuation of all owners who reside on the who has the legal or equitable title to real estate in
property. Before such exemption may be granted, Florida and maintains thereon the permanent
the deed or instrument shall be recorded in the residence of another legally or naturally dependent
official records of the county in which the property upon the owner.
is located. The property appraiser may request the (6) When homestead property is damaged or
destroyed by misfortune or calamity and the
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property is uninhabitable on January 1 after the residential parcel or in a condominium parcel as
damage or destruction occurs, the homestead defined in chapter 718, or persons holding leases of
exemption may be granted if the property is 50 years or more, existing prior to June 19, 1973,
otherwise qualified and if the property owner for the purpose of homestead exemptions from ad
notifies the property appraiser that he or she intends valorem taxes and no other purpose, shall be
to repair or rebuild the property and live in the deemed to have legal or beneficial and equitable
property as his or her primary residence after the title to said property. In addition, a tenant-
property is repaired or rebuilt and does not claim a stockholder or member of a cooperative apartment
homestead exemption on any other property or corporation who is entitled solely by reason of
otherwise violate this section. Failure by the ownership of stock or membership in the
property owner to commence the repair or corporation to occupy for dwelling purposes an
rebuilding of the homestead property within 3 years apartment in a building owned by the corporation,
after January 1 following the property's damage or for 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 pen-nit 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 exemption where the person's possessory right in
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 such interest being hereby declared to be"equitable
lowest taxable value. title to real estate," as that term is employed in s. 6,
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;
s. 10, ch. 80-274; s. 3, ch. 81-219; s. 9, ch. 81-308; s. 11, ch. prior or subsequent to the effective date of this act.
82-208; ss. 24, 90, ch. 82-226; s. 1, ch. 84-327; s. 1, ch. 85- History.-s. 2, ch. 17060, 1935; CGL 1936 Supp.
232; s. 5, ch. 92-32; s. 1, ch. 93-65; s. 10, ch. 93-132; ss. 33, 897(3);s. 1,ch.65-281;s.2,ch.67-339;ss. 1,2,ch.69-55;s.
34,ch.94-353;s. 1473,ch.95-147;s.2,ch.2001-204;s.908, 1, ch. 69-68; s. 1, ch. 73-201; s. 1, ch. 78-324; s. 35, ch. 79-
ch. 2002-387; s. 2, ch. 2006-311; s. 6,ch. 2007-339; s. 8, ch. 164; s.4,ch. 81-219; s. 35,ch. 94-353; s. 1474,ch.95-147.
2008-173; s. 1, ch. 2010-176; s. 2, ch. 2012-57; s. 17, ch. Note.-Former s. 192.13.
2012-193; s. 8,ch. 2013-72; s. 1,ch.20t7-35.
196.061 Rental of homestead to constitute
Note.-Former s. 192.12. abandonment.-
(1) The rental of all or substantially all of a
196.041 Extent of homestead dwelling previously claimed to be a homestead for
exemptions.- tax purposes shall constitute the abandonment of
(1) Vendees in possession of real estate under such dwelling as a homestead, and the
bona fide contracts to purchase when such abandonment continues until the dwelling is
instruments, under which they claim title, are physically occupied by the owner. However, such
recorded in the office of the clerk of the circuit court abandonment of the homestead after January 1 of
where said properties lie, and who reside thereon in any year does not affect the homestead exemption
good faith and make the same their permanent for tax purposes for that particular year unless the
residence; persons residing on real estate by virtue property is rented for more than 30 days per
of dower or other estates therein limited in time by calendar year for 2 consecutive years.
deed, will, jointure, or settlement; and lessees (2) This section does not apply to a member
owning the leasehold interest in a bona fide lease of the Armed Forces of the United States whose
having an original term of 98 years or more in a service is the result of a mandatory obligation
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imposed by the federal Selective Service Act or (b) The amount of the assessed value of the
who volunteers for service as a member of the property for a person who has the legal or equitable
Armed Forces of the United States. Moreover,valid title to real estate with a just value less than
military orders transferring such member are $250,000, as determined in the first tax year that the
sufficient to maintain permanent residence for the owner applies and is eligible for the exemption, and
purpose of s. 196.015 for the member and his or her who has maintained thereon the permanent
spouse. residence of the owner for at least 25 years,who has
History. s. 1, ch. 59-270; s. 1, ch. 67-459; ss. 1, 2, ch. attained age 65, and whose household income does
69-55; s. 5,ch.95-404; s. 8,ch.96-397; s. 3, ch.2010-182;s. not exceed the income limitation prescribed in
18, ch.2012-193; s. 1,ch.2013-64.
Note.—Former s. 192.141. paragraph (a), as calculated in subsection (3).
(3) The $20,000 income limitation shall
196.071 Homestead exemptions; claims by be adjusted annually, on January 1, by the
members of armed forces.—Every person who is percentage change in the average cost-of-living
entitled to homestead exemption in this state and index in the period January 1 through December 31
who is serving in any branch of the Armed Forces of the immediate prior year compared with the same
of the United States, shall file a claim for such period for the year prior to that. The index is the
exemption as required by law, either in person, or, average of the monthly consumer-price-index
if by reason of such service he or she is unable to figures for the stated 12-month period, relative to
file such claim in person he or she may file such the United States as a whole, issued by the United
claim through his or her next of lain or through any States Department of Labor.
other person he or she may duly authorize in writing (4) An ordinance granting an additional
to file such claim. homestead exemption as authorized by this section
History. s. 1, ch. 28199, 1953; ss. 1, 2, ch. 69-55; s. must meet the following requirements:
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 for persons 65 and older.—
commissioners or chapter 166 by a municipal
governing authority, except that the exemption
(1) As used in this section, the term: authorized by paragraph (2)(b) must be authorized
(a) "Household" means a person or group of 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) "Household income" means the adjusted 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 household. apply to all tax levies of the county or municipality
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 for the first time submit to the property
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appraiser,not later than March 1, a sworn statement subject to the provisions of ss. 196.131 and
of household income on a form prescribed by the 196.161, if applicable.
Department of Revenue. (8) If title is held jointly with right of
(5)The department must require by rule that the survivorship, the person residing on the property
filing of the statement be supported by copies of and otherwise qualifying may receive the entire
any federal income tax returns for the prior year, amount of the additional homestead exemption.
any wage and earnings statements(W-2 forms),any (9) If the property appraiser determines that
request for an extension of time to file returns, and for any year within the immediately previous 10
any other documents it finds necessary, for each years a person who was not entitled to the
member of the household, to be submitted for additional homestead exemption under this section
inspection by the property appraiser. The was granted such an exemption, the property
taxpayer's sworn statement shall attest to the appraiser shall serve upon the owner a notice of
accuracy of the documents and grant permission to intent to record in the public records of the county
allow review of the documents if requested by the a notice of tax lien against any property owned by
property appraiser. Once the documents have been that person in the county, and that property must be
inspected by the property appraiser, they shall be identified in the notice of tax lien.Any property that
returned to the taxpayer or otherwise destroyed. is owned by the taxpayer and is situated in this state
Annually, the property appraiser shall notify each is subject to the taxes exempted by the improper
taxpayer of the adjusted income limitation set forth homestead exemption, plus a penalty of 50 percent
in subsection (3). The taxpayer must notify the of the unpaid taxes for each year and interest at a
property appraiser by May 1 if his or her household rate of 15 percent per annum. However, if such an
income exceeds the most recent adjusted income exemption is improperly granted as a result of a
limitation. The property appraiser may conduct clerical mistake or omission by the property
random audits of the taxpayers' sworn statements appraiser, the person who improperly received the
to ensure the accuracy of the household income exemption may not be assessed a penalty and
reported. If selected for audit, a taxpayer shall interest. Before any such lien may be filed, the
execute Internal Revenue Service Form 8821 or owner must be given 30 days within which to pay
4506, which authorizes the Internal Revenue the taxes, penalties, and interest. Such a lien is
Service to release tax information to the property subject to the procedures and provisions set forth in
appraiser's office. All reviews conducted in s. 196.161(3).
accordance with this section shall be completed on History.—s. 1, ch. 99-341; s. 1, ch. 2002-52; s. 1, ch.
or before June 1. The property appraiser may not 2007-4;s.26,ch.2010-5;s. 1,ch.2012-57; s. 9,ch.2013-72;
grant the exemption if the required documentation s. 27, ch. 2014-17; s. 1, ch. 2016-121; s. 33, ch. 2019-3; s. 1,
ch.2021-208.
requested is not provided.
(6) The board of county commissioners or 196.081 Exemption for certain
municipal governing authority must deliver a copy permanently and totally disabled veterans and
of any ordinance adopted under this section to the for surviving spouses of veterans; exemption for
property appraiser no later than December 1 of the surviving spouses of first responders who die in
year prior to the year the exemption will take effect. the line of duty.—
If the ordinance is repealed, the board of county (1)(a) Any real estate that is owned and used
commissioners or municipal governing authority as a homestead by a veteran who was honorably
shall notify the property appraiser no later than discharged with a service-connected total and
December 1 of the year prior to the year the permanent disability and for whom a letter from the
exemption expires. United States Government or United States
(7) Those persons entitled to the homestead Department of Veterans Affairs or its predecessor
exemption in s. 196.031 may apply for and receive has been issued certifying that the veteran is totally
an additional homestead exemption as provided in and permanently disabled is exempt from taxation,
this section. Receipt of the additional homestead if the veteran is a permanent resident of this state on
exemption provided for in this section shall be January 1 of the tax year for which exemption is
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being claimed or was a permanent resident of this connected causes while on active duty is exempt
state on January 1 of the year the veteran died. from taxation if the veteran was a permanent
(b) If legal or beneficial title to property is resident of this state on January 1 of the year in
acquired between January 1 and November 1 of any which the veteran died.
year by a veteran or his or her surviving spouse (a) The production of the letter by the
receiving an exemption under this section on surviving spouse which attests to the veteran's
another property for that tax year,the veteran or his death while on active duty is prima facie evidence
or her surviving spouse may receive a refund, that the surviving spouse is entitled to the
prorated as of the date of transfer, of the ad valorem exemption.
taxes paid for the newly acquired property if he or (b) The tax exemption carries over to the
she applies for and receives an exemption under this benefit of the veteran's surviving spouse as long as
section for the newly acquired property in the next the spouse holds the legal or beneficial title to the
tax year. If the property appraiser finds that the homestead, permanently resides thereon as
applicant is entitled to an exemption under this specified in s. 196.031, and does not remarry. If the
section for the newly acquired property, the surviving spouse sells the property, an exemption
property appraiser shall immediately make such not to exceed the amount granted under the most
entries upon the tax rolls of the county that are recent ad valorem tax roll may be transferred to his
necessary to allow the prorated refund of taxes for or her new residence as long as it is used as his or
the previous tax year. her primary residence and he or she does not
(2) The production by a veteran or the spouse remarry.
or surviving spouse of a letter of total and (5) An applicant for the exemption under this
permanent disability from the United States section may apply for the exemption before
Government or United States Department of receiving the necessary documentation from the
Veterans Affairs or its predecessor before the United States Government or the United States
property appraiser of the county in which property Department of Veterans Affairs or its predecessor.
of the veteran lies is prima facie evidence of the fact Upon receipt of the documentation, the exemption
that the veteran or the surviving spouse is entitled shall be granted as of the date of the original
to the exemption. application, and the excess taxes paid shall be
(3) If the totally and permanently disabled refunded. Any refund of excess taxes paid shall be
veteran predeceases his or her spouse and if, upon limited to those paid during the 4-year period of
the death of the veteran, the spouse holds the legal limitation set forth in s. 197.182(1)(e).
or beneficial title to the homestead and permanently (6) Any real estate that is owned and used as
resides thereon as specified in s. 196.031, the a homestead by the surviving spouse of a first
exemption from taxation carries over to the benefit responder who died in the line of duty while
of the veteran's spouse until such time as he or she employed by the state or any political subdivision
remarries or sells or otherwise disposes of the of the state, including authorities and special
property. If the spouse sells the property, an districts, and for whom a letter from the state or
exemption not to exceed the amount granted from appropriate political subdivision of the state, or
the most recent ad valorem tax roll may be other authority or special district, has been issued
transferred to his or her new residence, as long as it which legally recognizes and certifies that the first
is used as his or her primary residence and he or she responder died in the line of duty while employed
does not remarry. as a first responder is exempt from taxation if the
(4) Any real estate that is owned and used as first responder and his or her surviving spouse were
a homestead by the surviving spouse of a veteran permanent residents of this state on January 1 of the
who died from service-connected causes while on year in which the first responder died.
active duty as a member of the United States Armed (a) The production of the letter by the
Forces and for whom a letter from the United States surviving spouse which attests to the first
Government or United States Department of responder's death in the line of duty is prima facie
Veterans Affairs or its predecessor has been issued evidence that the surviving spouse is entitled to the
certifying that the veteran who died from service- exemption.
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(b) The tax exemption applies as long as the (1) Each veteran who is age 65 or older and is
surviving spouse holds the legal or beneficial title partially or totally permanently disabled shall
to the homestead, permanently resides thereon as receive a discount from the amount of the ad
specified in s. 196.031, and does not remarry. If the valorem tax otherwise owed on homestead property
surviving spouse sells the property, an exemption that the veteran owns and resides in if.
not to exceed the amount granted under the most (a) The disability was combat-related; and
recent ad valorem tax roll may be transferred to his (b) The veteran was honorably discharged
or her new residence if it is used as his or her upon separation from military service.
primary residence and he or she does not remarry. (2) The discount shall be in a percentage
(c) As used in this subsection only, and not equal to the percentage of the veteran's permanent,
applicable to the payment of benefits under s. service-connected disability as determined by the
112.19 or s. 112.191, the term: United States Department of Veterans Affairs.
1. "First responder"means a law enforcement (3) If the partially or totally and permanently
officer or correctional officer as defined in s. disabled veteran predeceases his or her spouse and
943.10, a firefighter as defined in s. 633.102, or an if, upon the death of the veteran, the spouse holds
emergency medical technician or paramedic as the legal or beneficial title to the homestead and
defined in s. 401.23 who is a full-time paid permanently resides thereon as specified in s.
employee, part-time paid employee, or unpaid 196.031, the discount from ad valorem tax that the
volunteer. veteran received carries over to the benefit of the
2. "In the line of duty" means: veteran's spouse until such time as he or she
a. While engaging in law enforcement; remarries or sells or otherwise disposes of the
b. While performing an activity relating to property. If the spouse sells or otherwise disposes
fire suppression and prevention; of the property, a discount not to exceed the dollar
c. While responding to a hazardous material amount granted from the most recent ad valorem
emergency; tax roll may be transferred to his or her new
d. While performing rescue activity; residence, as long as it is used as his or her primary
e. While providing emergency medical residence and he or she does not remarry. An
services; applicant who is qualified to receive a discount
f. While performing disaster relief activity; under this section and who fails to file an
g. While otherwise engaging in emergency application by March 1 may file an application for
response activity; or the discount and may file a petition pursuant to s.
h. While engaging in a training exercise 194.011(3) with the value adjustment board
related to any of the events or activities enumerated requesting that the discount be granted. Such
in this subparagraph if the training has been application and petition shall be subject to the same
authorized by the employing entity. procedures as for exemptions set forth in s.
A heart attack or stroke that causes death or causes an 196.011(8).
injury resulting in death must occur within 24 hours after (4) To qualify for the discount granted under
an event or activity enumerated in this subparagraph and this section, an applicant must submit to the county
must be directly and proximately caused by the event or property appraiser by March 1:
activity in order to be considered as having occurred in (a) An official letter from the United States
the line of duty.
History. s. 1, ch. 57-778; s. 1, ch. 65-193; ss. 1, 2, ch. Department of Veterans Affairs which states the
69-55; s.2,ch.71-133; s. 1,ch. 76-163; s. 1, ch. 77-102; s. 1, percentage of the veteran's service-connected
ch. 83-71;s. 10,ch.86-177;s. 1,ch.92-167;s.62,ch.93-268; disability and evidence that reasonably identifies
s. 1, ch. 93-400; s. 1, ch. 97-157; s. 2, ch. 2012-54; s. 19, ch. the disability as combat-related;
2012-193; s. 93,ch.2013-183; s.2,ch. 2020-140. (b) A copy of the veteran's honorable
Note.—Former s. 192.111.
discharge; and
196.082 Discounts for disabled veterans; (c) Proof of age as of January 1 of the year to
surviving spouse carryover.— which the discount will apply.
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Any applicant who is qualified to receive a discount 196.091 Exemption for disabled veterans
under this section and who fails to file an confined to wheelchairs.—
application by March 1 may file an application for (1) Any real estate used and owned as a
the discount and may file,pursuant to s. 194.011(3), homestead by an ex-servicemember who has been
a petition with the value adjustment board honorably discharged with a service-connected
requesting that the discount be granted. Such total disability and who has a certificate from the
application and petition shall be subject to the same United States Government or United States
procedures as for exemptions set forth in s. Department of Veterans Affairs or its predecessor,
196.011(8). or its successors, certifying that the ex-
(5) If the property appraiser denies the request servicemember is receiving or has received special
for a discount, the appraiser must notify the pecuniary assistance due to disability requiring
applicant in writing, stating the reasons for denial, specially adapted housing and required to use a
on or before July 1 of the year for which the wheelchair for his or her transportation is exempt
application was filed. The applicant may reapply from taxation.
for the discount in a subsequent year using the (2) The production by an ex-servicemember
procedure in this section. All notifications must of a certificate of disability from the United States
specify the right to appeal to the value adjustment Government or the United States Department of
board and the procedures to follow in obtaining Veterans Affairs or its predecessor before the
such an appeal under s. 196.193(5). property appraiser of the county wherein his or her
(6) The property appraiser shall apply the property lies is prima facie evidence of the fact that
discount by reducing the taxable value before he or she is entitled to such exemptions.
certifying the tax roll to the tax collector. (3) In the event the homestead of the
(a) The property appraiser shall first ascertain wheelchair veteran was or is held with the veteran's
all other applicable exemptions, including spouse as an estate by the entirety, and in the event
exemptions provided pursuant to local option, and the veteran did or shall predecease his or her
deduct all other exemptions from the assessed spouse, the exemption from taxation shall carry
value. over to the benefit of the veteran's spouse,provided
(b) The percentage discount portion of the the spouse continues to reside on such real estate
remaining value which is attributable to service- and uses it as his or her domicile or until such time
connected disabilities shall be subtracted to yield as he or she remarries or sells or otherwise disposes
the discounted taxable value. of the property.
(c) The resulting taxable value shall be (4) An applicant for the exemption under this
included in the certification for use by taxing section may apply for the exemption before
authorities in setting millage. receiving the necessary documentation from the
(d) The property appraiser shall place the United States Government or the United States
discounted amount on the tax roll when it is Department of Veterans Affairs or its predecessor.
extended. Upon receipt of the documentation, the exemption
(7) An applicant for the discount under this shall be granted as of the date of the original
section may apply for the discount before receiving application, and the excess taxes paid shall be
the necessary documentation from the United States refunded. Any refund of excess taxes paid shall be
Department of Veterans Affairs or its predecessor. limited to those paid during the 4-year period of
Upon receipt of the documentation, the discount limitation set forth in s. 197.182(1)(e).
shall be granted as of the date of the original History.—s. 1, ch. 57-761; s. 2, ch. 65-193; ss. 1, 2, ch.
application, and the excess taxes paid shall be 69-55; s. 1, ch. 77-102; s. 6, ch. 81-219; s. 7, ch. 84-114; s.
refunded. Any refund of excess taxes paid shall be 12, ch. 86-177; s.4, ch. 93-268; s. 993, ch. 95-147; s. 21, ch.
2012-193.
limited to those paid during the 4-year period of Note.—Former s. 192.112.
limitation set forth in s. I97.182(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; s. 1,ch. 2020-179. care facility operating in an enterprise zone.-
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(1) Any real estate used and owned as a child property lies,is prima facie evidence of the fact that
care facility as defined in s. 402.302 which operates he or she is entitled to such exemption.
in an enterprise zone pursuant to chapter 290 is (4)(a) A person entitled to the exemption in
exempt from taxation. subsection (2) must be a permanent resident of this
(2) To claim an enterprise zone child care state. Submission of an affidavit that the applicant
property tax exemption authorized by this section, claiming the exemption under subsection (2) is a
a child care facility must file an application under permanent resident of this state is prima facie proof
oath with the governing body or enterprise zone of such residence. However, the gross income of all
development agency having jurisdiction over the persons residing in or upon the homestead for the
enterprise zone where the child care center is prior year shall not exceed $14,500. For the
located. Within 10 working days after receipt of an purposes of this section, the term "gross income"
application, the governing body or enterprise zone includes United States Department of Veterans
development agency shall review the application to Affairs benefits and any social security benefits
determine if it contains all the information required paid to the persons.
pursuant to this section and meets the criteria set out (b) The maximum income limitations
in this section. The governing body or agency shall permitted in this subsection shall be adjusted
certify all applications that contain the information annually on January 1, beginning January 1, 1990,
required pursuant to this section and meet the by the percentage change in the average cost-of-
criteria set out in this section as eligible to receive living index in the period January 1 through
an ad valorem tax exemption. The child care center December 31 of the immediate prior year compared
shall be responsible for forwarding all application with the same period for the year prior to that. The
materials to the governing body or enterprise zone index is the average of the monthly consumer price
development agency. index figures for the stated 12-month period,
(3) The production by the child care facility relative to the United States as a whole, issued by
operator of a current license by the Department of the United States Department of Labor.
Children and Families or local licensing authority (c) The department shall require by rule that
and certification by the governing body or the taxpayer annually submit a sworn statement of
enterprise zone where the child care center is gross income, pursuant to paragraph (a). The
located is prima facie evidence that the child care department shall require that the filing of such
facility owner is entitled to such exemptions. statement be accompanied by copies of federal
History.—s.2,ch. 99-304; s.42,ch.2014-19. income tax returns for the prior year, wage and
earnings statements (W-2 forms), and other
196.101 Exemption for totally and documents it deems necessary, for each member of
permanently disabled persons.— the household. The taxpayer's statement shall attest
(1) Any real estate used and owned as a homestead by any quadriplegic is exempt from to the accuracy of such copies. The department
shall prescribe and furnish a form to be used for this
taxation. purpose which form shall include spaces for a
(2) Any real estate used and owned as a separate listing of United States Department of
homestead by a paraplegic, hemiplegic, or other Veterans Affairs benefits and social security
totally and permanently disabled person, as defined benefits. All records produced by the taxpayer
in s. 196.012(11), who must use a wheelchair for under this paragraph are confidential in the hands
mobility or who is legally blind, is exempt from of the property appraiser, the department, the tax
taxation. collector, the Auditor General, and the Office of
(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).
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(5) The physician's certification shall read as misdemeanor of the first degree, punishable by a
follows: term of imprisonment not exceeding 1 year or a fine
not exceeding $5,000, or both.
PHYSICIAN'S CERTIFICATION OF (6) An optometrist licensed under chapter 463
TOTAL AND PERMANENT DISABILITY may certify a person to be totally and permanently
disabled as a result of legal blindness alone by
1, ...(name of physician)..., a physician licensed issuing a certification in accordance with
pursuant to chapter 458 or chapter 459, Florida subsection (7). Certification of total and permanent
Statutes, hereby certify Mr. Mrs. Miss disability due to legal blindness by a physician and
Ms. ...(name of totally and permanently an optometrist licensed in this state may be deemed
disabled person)..., social security number , is to meet the requirements of subsection (3).
totally and permanently disabled as of January 1, (7) The optometrist's certification shall read
...(year)..., due to the following mental or physical as follows:
condition(s):
OPTOMETRIST'S CERTIFICATION OF
Quadriplegia TOTAL AND PERMANENT DISABILITY
Paraplegia
Heiniplegia I, ...(name of optometrist)...,an optometrist licensed
Other total and permanent disability pursuant to chapter 463, Florida Statutes, hereby
requiring use of a wheelchair for mobility certify that Mr. Mrs. Miss Ms.
Legal Blindness ...(name of totally and permanently disabled
person)..., social security number , is totally
It is my professional belief that the above-named and permanently disabled as of January 1,
condition(s)render Mr. Mrs. Miss ...(year)..., due to legal blindness.
Ms. totally and permanently disabled,and that
the foregoing statements are true, correct, and It is my professional belief that the above-named
complete to the best of my knowledge and condition renders Mr. Mrs. Miss
professional belief. Ms. ...(name of totally and permanently
disabled person)... totally and permanently disabled
Signature and that the foregoing statements are true, correct,
Address (print) and complete to the best of my knowledge and
Date professional belief.
Florida Board of Medicine or Osteopathic
Medicine license number Signature
Issued on Address (print)
Date
NOTICE TO TAXPAYER: Each Florida resident Florida Board of Optometry license number
applying for a total and permanent disability Issued on
exemption must present to the county property
appraiser, on or before March 1 of each year,a copy NOTICE TO TAXPAYER: Each Florida resident
of this form or a letter from the United States applying for a total and permanent disability
Department of Veterans Affairs or its predecessor. exemption must present to the county property
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
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any person who knowingly and willfully gives false (3) An applicant may qualify for the
information for the purpose of claiming homestead exemption under this section by applying by March
exemption commits a misdemeanor of the first 1, pursuant to subsection (4) or subsection (5), to
degree, punishable by a term of imprisonment not the property appraiser of the county where the
exceeding 1 year or a fine not exceeding $5,000, or property is located.
both. (4) An applicant may qualify for the
(8) An applicant for the exemption under this exemption under this section by providing the
section may apply for the exemption before employer certificate described in paragraph (5)(b)
receiving the necessary documentation from the and satisfying the requirements for the totally and
United States Department of Veterans Affairs or its permanently disabled exemption in s. 196.101;
predecessor. Upon receipt of the documentation, however, for purposes of this section, the applicant
the exemption shall be granted as of the date of the is not required to satisfy the gross income
original application, and the excess taxes paid shall requirement in s. 196.101(4)(a).
be refunded. Any refund of excess taxes paid shall (5) An applicant may qualify for the
be limited to those paid during the 4-year period of exemption under this section by providing all of the
limitation set forth in s. 197.182(1)(e). following documents to the county property
History. s. 1, ch. 59-134; ss. 1, 2, ch. 69-55; s. 17, ch. appraiser, which serve as prima facie evidence that
76-234; s. 49, ch. 77-104; s. 2, ch. 77-447; ss. 7, 10, ch. 81- the person is entitled to the exemption:
219;s.4,ch. 84-371; s.26,ch. 85-80; s. 11,ch. 86-177;s.24,
ch. 88-119;s.4,ch.89-328;s. 1,ch.90-299;s.41,ch.90-360; (a) Documentation from the Social Security
s. 2, ch. 92-167; s. 63, ch. 93-268; s. 6, ch. 94-314; s. 36, ch. Administration stating that the applicant is totally
94-353;s. 1475,ch.95-147;s.55,ch.96-406;s. 50,ch.2001- and permanently disabled. The documentation must
266; s. 1,ch.2007-121; s.22,ch.2012-193. be provided to the property appraiser within 3
Note. Former s. 192.113. months after issuance. An applicant who is not
196.102 Exemption for certain totally and eligible to receive a medical status determination
from the Social Security Administration due to his
permanently disabled first responders; or her ineligibility for Social Security benefits or
surviving spouse carryover.— Medicare benefits may provide documentation
(1) As used in this section, the term: from the Social Security Administration stating that
(a) "Cardiac event" means a heart attack, the applicant is not eligible to receive a medical
stroke, or vascular rupture. status determination from the Social Security
(b) "First responder"has the same meaning as Administration, and provide physician
ins. 196.081. certifications as required by paragraph(c)from two
(c) "In the line of duty"has the same meaning professionally unrelated physicians, rather than the
as ins. 196.081. one certification required by that paragraph.
(d) "Total and permanent disability" means (b)1. A certificate from the organization that
an impairment of the mind or body that renders a employed the applicant as a first responder or
first responder unable to engage in any substantial supervised the applicant as a volunteer first
gainful occupation and that is reasonably certain to responder at the time that the injury or injuries
continue throughout his or her life. occurred. The employer certificate must contain, at
(2) Any real estate that is owned and used as
a homestead by a person who has a total and a minimum:
permanent disability as a result of an injury or a. The title of the person signing the
injuries sustained in the line of duty while serving certificate;
as a first responder in this state or during an b. The name and address of the employing
operation in another state or country authorized by entity;
this state or a political subdivision of this state is c. A description of the incident that caused the
exempt from taxation if the first responder is a injury or injuries;
d. The date and location of the incident; and
permanent resident of this state on January 1 of the e. A statement that the first responder's injury
year for which the exemption is being claimed.
or injuries were:
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(I) Directly and proximately caused by and complete to the best of my knowledge and
service in the line of duty. professional belief.
(II) Without willful negligence on the part of
the first responder. Signature
(III) The sole cause of the first responder's Address (print)
total and permanent disability. Date
2. If the first responder's total and permanent Florida Board of Medicine or Osteopathic
disability was caused by a cardiac event, the Medicine license number
employer must also certify that the requirements of Issued on
subsection (6) are satisfied.
3. The employer certificate must be NOTICE TO TAXPAYER: Each Florida
supplemented with extant documentation of the resident applying for an exemption due to a total
incident or event that caused the injury, such as an and permanent disability that occurred in the line of
accident or incident report. The applicant may duty while serving as a first responder must present
deliver the original employer certificate to the to the county property appraiser the required
property appraiser's office, or the employer may physician certificate(s),the required documentation
directly transmit the employer certificate to the from the Social Security Administration, and a
applicable property appraiser. certificate from the employer for whom the
(c) A certificate from a physician licensed in applicant worked as a first responder at the time of
this state under chapter 458 or chapter 459 which the injury or injuries, as required by section
certifies that the applicant has a total and permanent 196.102(5), Florida Statutes. This form is to be
disability and that such disability renders the completed by a licensed Florida physician.
applicant unable to engage in any substantial
gainful occupation due to an impairment of the NOTICE TO TAXPAYER AND PHYSICIAN:
mind or body,which condition is reasonably certain Section 196.102(10),Florida Statutes,provides that
to continue throughout the life of the applicant. The any person who knowingly and willingly gives
physician certificate shall read as follows: false information for the purpose of claiming the
homestead exemption for totally and permanently
FIRST RESPONDER'S disabled first responders commits a misdemeanor
PHYSICIAN CERTIFICATE OF of the first degree, punishable by a term of
TOTAL AND PERMANENT DISABILITY imprisonment not exceeding 1 year or a fine not
exceeding $5,000, or both.
I, (name of physician) , a physician licensed
pursuant to chapter 458 or chapter 459, Florida (6) A total and permanent disability that
Statutes, hereby certify that Mr. Mrs. Miss Ms. results from a cardiac event does not qualify for the
(applicant name and social security number) , is exemption provided in this section unless the
totally and permanently disabled due to an cardiac event occurs no later than 24 hours after the
impairment of the mind or body, and such first responder performed nonroutine stressful or
impairment renders him or her unable to engage in strenuous physical activity in the line of duty and
any substantial gainful occupation,which condition the first responder provides the employer with a
is reasonably certain to continue throughout his or certificate from the first responder's treating
her life. Mr. Mrs. Miss Ms. (applicant name) cardiologist for the cardiac event along with any
has the following mental or physical condition(s): pertinent supporting documentation, stating, within
a reasonable degree of medical certainty, that:
It is my professional belief that within a (a) The nonroutine stressful or strenuous
reasonable degree of medical certainty, the above- activity directly and proximately caused the cardiac
named condition(s) render Mr. Mrs. Miss Ms. event that gave rise to the total and permanent
(applicant name) totally and permanently disabled disability; and
and that the foregoing statements are true, correct, (b) The cardiac event was not caused by a
preexisting vascular disease.
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(7) An applicant who is granted the to apply for the exemption in a timely manner or
exemption under this section has a continuing duty otherwise demonstrates extenuating circumstances
to notify the property appraiser of any changes in that warrant granting the exemption.
his or her status with the Social Security (13) If the property appraiser denies an
Administration or in employment or other relevant exemption under subsection (11) or subsection
changes in circumstances which affect his or her (12), the applicant may file, pursuant to s.
qualification for the exemption. 194.011(3), a petition with the value adjustment
(8) The tax exemption carries over to the board requesting that the exemption be granted.
benefit of the surviving spouse as long as the Notwithstanding s. 194.013, the eligible first
surviving spouse holds the legal or beneficial title responder is not required to pay a filing fee for such
to the homestead, permanently resides thereon as petition filed on or before December 31, 2017.
specified in s. 196.031, and does not remarry. If the Upon review of the petition, the value adjustment
surviving spouse sells the property, an exemption board shall grant the exemption if it determines the
not to exceed the amount granted under the most applicant is qualified and has demonstrated the
recent ad valorem tax roll may be transferred to the existence of extenuating circumstances warranting
new residence if it is used as the surviving spouse's the exemption.
primary residence and he or she does not remarry. History.—s. 2, ch.2017-105;s.2, ch 2019-4.
(9) An applicant may apply for the exemption
before producing the necessary documentation 196.111 Property appraisers may notify
described in subsection (4) or subsection (5). Upon persons entitled to homestead exemption;
receipt of the documentation, the exemption must publication of notice; costs.—
be granted as of the date of the original application (1) As soon as practicable after February 5 of
and the excess taxes paid must be refunded. Any each current year, the property appraisers of the
refund of excess taxes paid must be limited to those several counties may mail to each person to whom
paid during the 4-year period of limitation set forth homestead exemption was granted for the year
in s. 197.182(1)(e). immediately preceding and whose application for
(10) A person who knowingly or willfully exemption for the current year has not been filed as
gives false information for the purpose of claiming of February 1 thereof, a form for application for
the exemption provided in this section commits a homestead exemption, together with a notice
misdemeanor of the first degree, punishable by a reading substantially as follows:
term of imprisonment not exceeding 1 year or a fine NOTICE TO TAXPAYERS ENTITLED
of not more than $5,000, or both. TO HOMESTEAD EXEMPTION
(11) Notwithstanding s. 196.011 and this
section, the deadline for a first responder to file an Records in this office indicate that you have not
application with the property appraiser for an filed an application for homestead exemption for
exemption under this section for the 2017 tax year the current year.
is August 1, 2017. If you wish to claim such exemption, please fill
(12) If an application is not timely filed under out the enclosed form and file it with your property
subsection (11), a property appraiser may grant the appraiser on or before March 1, ...(year)....
exemption i£ Failure to do so may constitute a waiver of said
(a) The applicant files an application for the
exemption on or before the 25th day after the exemption for the year ...(year)....
mailing of the notice required under s. 194.011(1) ...(property Appraiser)...
by the property appraiser during the 2017 calendar
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
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mailed under subsection (1), appropriate and (2) Any person who knowingly and willfully
provide the necessary funds for such purposes. gives false information for the purpose of claiming
History.-s. 1, ch. 67-534; ss. 1,2, ch. 69-55; s. 14, ch. homestead exemption as provided for in this
74-234; s. 1,ch. 77-102; s. 17,ch. 83-204; s.2, ch. 85-315; s. chapter is guilty of a misdemeanor of the first
17, ch.99-6.
Note.-Former s. 192.142. degree, punishable as provided in s. 775.082 or by
fine not exceeding $5,000, or both.
196.121 Homestead exemptions; forms.- History.-s. 5, ch. 17060, 1935; CGL 1936 Supp.
897(6); s. 1, ch. 21876, 1943; s. 1, ch. 28105, 1953; ss. 1, 2,
(1) The Department of Revenue shall provide, ch.69-55;s.94,ch. 71-136;s. 15,ch.74-234;s. 1,ch.77-102;
by electronic means or other methods designated by s. 1,ch.77-174;s.9,ch. 81-219; s. 3,ch. 85-315; s.9,ch. 86-
the department, forms to be filed by taxpayers 300; s. 3,ch. 88-65; s. 38,ch.94-353; s. 1476,ch. 95-147.
claiming to be entitled to a homestead exemption Note.-Former s. 192.16.
and shall prescribe the content of such forms by
196.141 Homestead exemptions; duty of
rule.
(2) The forms shall require the taxpayer to property appraiser.-The property appraiser shall
furnish certain information to the property appraiser examine each claim for exemption filed with or
for the purpose of determining that the taxpayer is referred to him or her and shall allow the same, if
a permanent resident as defined in s. 196.012(16). found to be in accordance with law,by marking the
Such information may include, but need not be same approved and by making the proper
limited to, the factors enumerated in s. 196.015. deductions on the tax books.
(3) The forms shall also contain the History.-s. 6, 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.
following: 995,ch. 95-147; s. 38,ch. 98-129; s.49,ch.2005-278.
(a) Notice of the tax lien which can be Note.-Former s. 192.17.
imposed pursuant to s. 196.161.
(b) Notice that information contained in the 196.151 Homestead exemptions; approval,
application will be provided to the Department of refusal, hearings.-The property appraisers of the
Revenue and may also be provided to any state in counties of the state shall, as soon as practicable
which the applicant has previously resided. after March 1 of each current year and on or before
(c) A requirement that the applicant read or July 1 of that year, carefully consider all
have read to him or her the contents of the form. applications for tax exemptions that have been filed
History.-s. 4, ch. 17060, 1935; CGL 1936 Supp. in their respective offices on or before March 1 of
897(5); ss. 1,2,ch. 69-55; ss. 21,35, ch. 69-106; s. 1,ch. 77- that year. If, upon investigation, the property
102;s.5,ch.79-332;s.8,ch.81-219;s.58,ch. 83-217;s.994, appraiser finds that the applicant is entitled to the
ch. 95-147; s. 30, ch. 95-280; s. 23, ch. 2012-193; s. 5, ch. tax exemption applied for under the law, he or she
2013-77.
Note.-Formcr s. 192.15. shall make such entries upon the tax rolls of the
county as are necessary to allow the exemption to
196.131 Homestead exemptions; claims.- the applicant. If, after due consideration, the
(1) At the time each taxpayer files claim for property appraiser finds that the applicant is not
homestead exemption, the property appraiser shall entitled under the law to the exemption asked for,
deliver to the taxpayer a receipt over his or her he or she shall immediately make out a notice of
signature,or that of a duly authorized deputy,which such disapproval, giving his or her reasons therefor,
shall appropriately identify the property covered in a copy of which notice must be served upon the
the application, shall bear date as of the day such applicant by the property appraiser either by
application is received by the property appraiser, personal delivery or by registered mail to the post
and shall include any serial number or other office address given by the applicant. The applicant
identifying data desired by said property appraiser. may appeal to the value adjustment board the
The possession of such receipt shall constitute decision of the property appraiser refusing to allow
conclusive proof of the timely filing of such the exemption for which application was made, and
application. the board shall review the application and evidence
presented to the property appraiser upon which the
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applicant based the claim for exemption and shall by the property appraiser of the county where the
hear the applicant in person or by agent on behalf real estate is located.
of his or her right to such exemption. The value (b) In addition, upon determination by the
adjustment board shall reverse the decision of the property appraiser that for any year or years within
property appraiser in the cause and grant exemption the prior 10 years a person who was not entitled to
to the applicant if in its judgment the applicant is a homestead exemption was granted a homestead
entitled thereto or shall affirm the decision of the exemption from ad valorem taxes, it shall be the
property appraiser. The action of the board is final duty of the property appraiser making such
in the cause unless the applicant shall, within 15 determination to serve upon the owner a notice of
days from the date of refusal of the application by intent to record in the public records of the county
the board, file in the circuit court of the county in a notice of tax lien against any property owned by
which the homestead is situated a proceeding that person in the county,and such property shall be
against the property appraiser for a declaratory identified in the notice of tax lien. Such property
judgment as is provided by chapter 86 or other which is situated in this state shall be subject to the
appropriate proceeding. The failure of the taxpayer taxes exempted thereby, plus a penalty of 50
to appear before the property appraiser or value percent of the unpaid taxes for each year and 15
adjustment board or to file any paper other than the percent interest per annum. However, if a
application above provided does not constitute any homestead exemption is improperly granted as a
bar or defense to the proceedings. result of a clerical mistake or an omission by the
History.—s. 8, ch. 17060, 1935; CGL 1936 Supp. property appraiser,the person improperly receiving
897(9);ss. 1,2,ch.69-55; s.36,ch.71-355;s. 14,ch.76-133; the exemption shall not be assessed penalty and
s. 8,ch.76-234; s. 11,ch. 81-219;s.7,ch. 86-300; s. 156,ch. interest. Before any such lien may be filed, the
91-112; s. 11,ch.93-132; s.996,ch.95-147.
Note.—Former s. 192.19. owner so notified must be given 30 days to pay the
taxes,penalties, and interest.
196.161 Homestead exemptions; lien (2) The collection of the taxes provided in this
imposed on property of person claiming section shall be in the same manner as existing ad
exemption although not a permanent resident.— valorem taxes, and the above procedure of
(1)(a) When the estate of any person is being recapturing such taxes shall be supplemental to any
probated or administered in another state under an existing provision under the laws of this state.
allegation that such person was a resident of that (3) The lien herein provided shall not attach
state and the estate of such person contains real to the property until the notice of tax lien is filed
property situate in this state upon which homestead among the public records of the county where the
exemption has been allowed pursuant to s. 196.031 property is located. Prior to the filing of such notice
for any year or years within 10 years immediately of lien, any purchaser for value of the subject
prior to the death of the deceased, then within 3 property shall take free and clear of such lien. Such
years after the death of such person the property lien when filed shall attach to any property which is
appraiser of the county where the real property is identified in the notice of lien and is owned by the
located shall, upon knowledge of such fact, record person who illegally or improperly received the
a notice of tax lien against the property among the homestead exemption. Should such person no
public records of that county, and the property shall longer own property in the county, but own
be subject to the payment of all taxes exempt property in some other county or counties in the
thereunder, a penalty of 50 percent of the unpaid state, it shall be the duty of the property appraiser
taxes for each year, plus 15 percent interest per to record a notice of tax lien in such other county or
year, unless the circuit court having jurisdiction counties, identifying the property owned by such
over the ancillary administration in this state person in such county or counties, and it shall
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.
exemption was allowed, whereupon the lien shall History.—ss. 1,2,3,4,ch. 67-134; ss. 1,2,ch. 69-55; s.
not be filed or, if filed, shall be canceled of record 20,ch.69-216;s. 1,ch.74-155;s. 1,ch.77-102;s. 12,ch. 81-
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219; s. 51, ch. 82-226; s. 10, ch. 86-300; s. 4, ch. 90-343; s. (o) Operation Juniper Shield, which began in
40, ch.94-353; s. 1,ch. 95-359; s. 10,ch. 2002-18. February 2007.
Note.—Former s. 192.215. (p) Operation Pacific Eagle, which began in
196.171 Homestead exemptions; city September 2017.
officials.—City tax assessors, or other officials (q) Operation Martillo, which began in January
performing such duties, shall be governed by the 2012.
provisions of these homestead exemption laws.
History.—s. 7, ch. 17060, 1935; CGL 1936 Supp. The Department of Revenue shall notify all
897(8); ss. 1,2,ch. 69-55. property appraisers and tax collectors in this state
Note.—Former s. 192.18. of the designated military operations.
196.173 Exemption for deployed (3) The exemption is also available to
servicemembers.— servicemembers who were deployed during the
(1) A servicemember who receives a preceding calendar year on active duty outside the
homestead exemption may receive an additional ad continental United States, Alaska, or Hawaii in
valorem tax exemption on that homestead property support of a subordinate operation to a main
as provided in this section. operation designated in subsection (2).
(2) The exemption is available to (4) By January 15 of each year, the
servicemembers who were deployed during the Department of Military Affairs shall submit to the
preceding calendar year on active duty outside the President of the Senate,the Speaker of the House of
continental United States, Alaska, or Hawaii in Representatives, and the tax committees of each
support of any of the following military operations: house of the Legislature a report of all known and
(a) Operation Joint Task Force Bravo, which unclassified military operations outside the
began in 1995. continental United States, Alaska, or Hawaii for
(b) Operation Joint Guardian,which began on Which servicemembers based in the continental
June 12, 1999. United States have been deployed during the
(c) Operation Noble Eagle, which began on previous calendar year. The report must include:
September 15, 2001. (a) The official and common names of the
(d) Operations in the Balkans,which began in military operations;
2004. (b) The general location and purpose of each
(e) Operation Nomad Shadow, which began military operation;
in 2007. (c) The date each military operation
(f) Operation U.S. Airstrikes Al Qaeda in commenced; and
Somalia, which began in January 2007. (d) The date each military operation
(g) Operation Copper Dune, which began in terminated, unless the operation is ongoing.
2009. (5) The amount of the exemption is equal to
(h) Operation Georgia Deployment Program, the taxable value of the homestead of the
which began in August 2009. servicemember on January 1 of the year in which
(i) Operation Spartan Shield, which began in the exemption is sought multiplied by the number
June 2011. of days that the servicemember was on a qualifying
0) Operation Observant Compass, which deployment in the preceding calendar year and
began in October 2011. divided by the number of days in that year.
(k) Operation Inherent Resolve, which began (6)(a) An eligible servicemember who seeks
on August 8, 2014. to claim the additional tax exemption as provided in
(1) Operation Atlantic Resolve, which began this section must file an application for exemption
in April 2014. with the property appraiser on or before March 1 of
(m) Operation Freedom's Sentinel, which the year following the year of the qualifying
began on January 1, 2015. deployment. The application for the exemption
(n) Operation Resolute Support, which began must be made on a form prescribed by the
in January 2015. department and furnished by the property appraiser.
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The form must require a servicemember to include 196.182 Exemption of renewable energy
or attach proof of a qualifying deployment, the source devices.—
dates of that deployment, and other information (1) Eighty percent of the assessed value of a
necessary to verify eligibility for and the amount of renewable energy source device, as defined in s.
the exemption. 193.624, that is considered tangible personal
(b) An application may be filed on behalf of property is exempt from ad valorem taxation if the
an eligible servicemember by his or her spouse if renewable energy source device:
the homestead property to which the exemption (a) Is installed on real property on or after
applies is held by the entireties or jointly with the January 1, 2018;
right of survivorship, by a person who has been (b) Was installed before January 1, 2018, to
designated by the servicemember to take actions on supply a municipal electric utility located within a
his or her behalf pursuant to chapter 709, or by the consolidated government; or
personal representative of the servicemember's (c) Was installed after August 30, 2016, on
estate. municipal land as part of a project incorporating
(7) The property appraiser shall consider each other renewable energy source devices under
application for a deployed servicemember common ownership on municipal land for the sole
exemption within 30 days after receipt or within 30 purpose of supplying a municipal electric utility
days after receiving notice of the designation of with at least 2 megawatts and no more than 5
qualifying deployments by the Legislature, megawatts of alternating current power when the
whichever is later. A property appraiser who finds renewable energy source devices in the project are
that the taxpayer is entitled to the exemption shall used together.
approve the application and file the application in (2) The exemption provided in this section
the permanent records. A property appraiser who does not apply to a renewable energy source device
finds that the taxpayer is not entitled to the that is installed as part of a project planned for a
exemption shall send a notice of disapproval no location in a fiscally constrained county, as defined
later than July 1, citing the reason for disapproval. in s. 218.67(1), and for which an application for a
The original notice of disapproval shall be sent to comprehensive plan amendment or planned unit
the taxpayer and shall advise the taxpayer of the development zoning has been filed with the county
right to appeal the decision to the value adjustment on or before December 31, 2017.
board and shall inform the taxpayer of the (3) Notwithstanding this section, 80 percent
procedure for filing such an appeal. of the assessed value of a renewable energy source
(8) As used in this section, the term device, as defined in s. 193.624, that is affixed to
"servicemember" means a member or former property owned or leased by the United States
member of any branch of the United States military Department of Defense for the military is exempt
or military reserves, the United States Coast Guard from ad valorem taxation,including,but not limited
or its reserves, or the Florida National Guard. to, the tangible personal property tax.
History.—s. 1,ch.2011-93;s.3,ch.2012-159;s.24,ch. (4) This section expires December 31, 2037.
2012-193; s. 1, ch. 2016-26; s. 15, ch. 2018-118; s. 7, ch. History.—s. 3, ch.2017-118.
2020-10.
196.181 Exemption of household goods and 196.183 Exemption for tangible personal
ro ert
personal effects.—There shall be exempt from p p(1) Each tangible personal property tax return y.
taxation to every person residing and making his or is eligible for an exemption from ad valorem
her permanent home in this state household goods taxation of up to $25,000 of assessed value. A
and personal effects. Title to such household goods single return must be filed for each site in the
and personal effects may be held individually, by county where the owner of tangible personal
the entireties,jointly or in common with others. property transacts business. Owners of freestanding
History.—ss. 1, 3, ch. 29743, 1955; s. 1, ch. 67-378; ss.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
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the county. Freestanding property placed at (4) Owners of property previously assessed
multiple sites includes vending and amusement by the property appraiser without a return being
machines, LP/propane tanks, utility and cable filed may, at the option of the property appraiser,
company property, billboards, leased equipment, qualify for the exemption under this section without
and similar property that is not customarily located filing an initial return.
in the offices, stores, or plants of the owner, but is (5) The exemption provided in this section
placed throughout the county. Railroads, private does not apply in any year a taxpayer fails to timely
carriers, and other companies assessed pursuant to file a return that is not waived pursuant to
s. 193.085 shall be allowed one $25,000 exemption subsection(3) or subsection(4). Any taxpayer who
for each county to which the value of their property received a waiver pursuant to subsection (3) or
is allocated. The $25,000 exemption for subsection (4) and who owns taxable property the
freestanding property placed at multiple locations value of which, as listed on the return, exceeds the
and for centrally assessed property shall be exemption in a subsequent year and who fails to file
allocated to each taxing authority based on the a return with the property appraiser is subject to the
proportion of just value of such property located in penalty contained in s. 193.072(1)(a) calculated
the taxing authority; however, the amount of the without the benefit of the exemption pursuant to
exemption allocated to each taxing authority may this section. Any taxpayer claiming more
not change following the extension of the tax roll exemptions than allowed pursuant to subsection(1)
pursuant to s. 193.122. is subject to the taxes exempted as a result of
(2) For purposes of this section, a "site where wrongfully claiming the additional exemptions plus
the owner of tangible personal property transacts 15 percent interest per annum and a penalty of 50
business" includes facilities where the business percent of the taxes exempted. By February 1 of
ships or receives goods, employees of the business each year, the property appraiser shall notify by
are located, goods or equipment of the business are mail all taxpayers whose requirement for filing an
stored, or goods or services of the business are annual tangible personal property tax return was
produced, manufactured, or developed, or similar waived in the previous year. The notification shall
facilities located in offices, stores, warehouses, state that a return must be filed if the value of the
plants, or other locations of the business. Sites taxpayer's tangible personal property exceeds the
where only the freestanding property of the owner exemption and include the penalties for failure to
is located shall not be considered sites where the file such a return.
owner of tangible personal property transacts (6) The exemption provided in this section
business. does not apply to a mobile home that is presumed
(3) The requirement that an annual tangible to be tangible personal property pursuant to s.
personal property tax return pursuant to s. 193.052 193.075(2).
be filed for taxpayers owning taxable property the History.—s. 8, ch.2007-339;s.9,ch.2008-173.
value of which, as listed on the return, does not
exceed the exemption provided in this section is 196.185 Exemption of inventory.—All
waived. In order to qualify for this waiver, a items of inventory are exempt from ad valorem
taxpayer must file an initial return on which the taxation.
exemption is taken. If, in subsequent years, the History.—s. 1, ch. 81-308.
taxpayer owns taxable property the value of which, 196.192 Exemptions from ad valorem
as listed on the return, exceeds the exemption, the taxation.—Subject to the provisions of this
taxpayer is obligated to file a return. The taxpayer chapter:
may again qualify for the waiver only after filing a (1) All property owned by an exempt entity,
return on which the value as listed on the return including educational institutions, and used
does not exceed the exemption. A return filed or exclusively for exempt purposes shall be totally
required to be filed shall be considered an exempt from ad valorem taxation.
application filed or required to be filed for the (2) All property owned by an exempt entity,
exemption under this section. including educational institutions, and used
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predominantly for exempt purposes shall be appraisers by the Department of Revenue. Such
exempted from ad valorem taxation to the extent of forms shall call for accurate description of the
the ratio that such predominant use bears to the property, the value of such property, and the use of
nonexempt use. such property.
(3) All tangible personal property loaned or (3) Upon receipt of an application for
leased by a natural person, by a trust holding exemption, the property appraiser shall determine:
property for a natural person, or by an exempt entity (a) Whether the applicant falls within the
to an exempt entity for public display or exhibition definition of any one or several of the exempt
on a recurrent schedule is exempt from ad valorem classifications.
taxation if the property is loaned or leased for no (b) Whether the applicant requesting
consideration or for nominal consideration. exemption uses the property predominantly or
exclusively for exempt purposes.
For purposes of this section, each use to which the (c) The extent to which the property is used
property is being put must be considered in granting for exempt purposes.
an exemption from ad valorem taxation, including
any economic use in addition to any physical use. In doing so, the property appraiser shall use the
For purposes of this section, property owned by a standards set forth in this chapter as applied by
limited liability company, the sole member of regulations of the Department of Revenue.
which is an exempt entity, shall be treated as if the (4) The property appraiser shall find that the
property were owned directly by the exempt entity. person or organization requesting exemption meets
This section does not apply in determining the the requirements set forth in paragraphs (3)(a) and
exemption for property owned by governmental (b) before any exemption can be granted.
units pursuant to s. 196.199. (5)(a) If the property appraiser determines
History. s. 3, ch.71-133; s. 2, ch. 88-102; s. 2, ch. 89- that any property claimed as wholly or partially
122; s. 3,ch.2007-106; s.2,ch.2008-193. exempt under this section is not entitled to any
196.193 Exemption applications; review by exemption or is entitled to an exemption to an
extent other than that requested in the application,
property appraiser.— he or she shall notify the person or organization
(1)(a) All property exempted from the annual filing the application on such property of that
application requirement of s. 196.011 shall be determination in writing on or before July 1 of the
returned,but shall be granted tax exemption by the
property appraiser.However,no such property shall year for which the application was filed.
be exempt which is rented or hired out for other (b) The notification must state in clear and
unambiguous language the specific requirements of
than religious, educational, or other exempt the state statutes which the property appraiser relied
purposes at any time. upon to deny the applicant the exemption with
(b) The property appraiser may deny respect to the subject property. The notification
exemption to property claimed by religious must be drafted in such a way that a reasonable
organizations to be used for any of the purposes set person can understand specific attributes of the
out in s. 196.011 if the use is not clear or if the applicant or the applicant's use of the subject
property appraiser determines that the property is property which formed the basis for the denial. The
being held for speculative purposes or that it is notice must also include the specific facts the
being rented or hired out for other than religious or property appraiser used to determine that the
educational purposes. applicant failed to meet the statutory requirements.
(c) If the property appraiser does deny such If a property appraiser fails to provide a notice that
property a tax exemption, appeal of the complies with this subsection, any denial of an
determination to the value adjustment board may be exemption or an attempted denial of an exemption
made in the manner prescribed for appealed tax is invalid.
exemptions. (c) All notifications must specify the right to
(2) Applications required by this chapter shall appeal to the value adjustment board and the
be filed on forms distributed to the property
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procedures to follow in obtaining such an appeal. names of persons and organizations granted
Thereafter, the person or organization filing such exemptions, the street address or other designation
application, or a duly designated representative, of location of the exempted property,and the extent
may appeal that determination by the property of the exemptions granted shall be part of the public
appraiser to the board at the time of its regular record.
hearing. In the event of an appeal, the property History.—s. 6,ch.71-133;s. 1,ch.76-122;s. 16,ch.76-
appraiser or the property appraiser's representative 133; s. 62,ch. 80-274; s. 158,ch. 91-112; s.4,ch.2013-95.
shall appear at the board hearing and present his or 196.195 Determining profit or nonprofit
her findings of fact. If the applicant is not present
or represented at the hearing, the board may make status of applicant.—
a determination on the basis of information (1) Applicants requesting exemption shall
supplied by the property appraiser or such other supply such fiscal and other records showing in
information on file with the board. reasonable detail the financial condition, record of
History.—s. 5,ch.71-133; s. 15,ch. 76-133;s. 1,ch.77- operation, and exempt and nonexempt uses of the
102; s. 1, ch. 77-174; s. 8, ch. 86-300; s. 157, ch. 91-112; s. property, where appropriate, for the immediately
998,ch. 95-147; s.4,ch.2007-106. preceding fiscal year as are requested by the
property appraiser or the value adjustment board.
196.194 Value adjustment board; notice; (2) In determining whether an applicant for a
hearings; appearance before the board.— religious, literary, scientific, or charitable
(1) The value adjustment board shall hear exemption under this chapter is a nonprofit or
disputed or appealed applications for exemption profitmaking venture or whether the property is
and shall grant such exemptions in whole or in part used for a profitmaking purpose, the following
in accordance with criteria set forth in this chapter. criteria shall be applied:
(2) At least 2 weeks prior to the meeting of the (a) The reasonableness of any advances or
value adjustment board,but no sooner than May 15, payment directly or indirectly by way of salary, fee,
notice of the meeting shall be published in a loan, gift, bonus, gratuity, drawing account,
newspaper of general circulation within the county commission, or otherwise (except for
or, if no such newspaper is published within the reimbursements of advances for reasonable out-of-
county, notice shall be placed on the courthouse pocket expenses incurred on behalf of the
door and two other prominent places within the applicant) to any person, company, or other entity
county. Such notice shall indicate: directly or indirectly controlled by the applicant or
(a) That a list maintained by the property any officer, director, trustee, member, or
appraiser of all applicants for exemption who have stockholder of the applicant;
had their applications for exemption wholly or (b) The reasonableness of any guaranty of a
partially approved is available to the public, at a loan to, or an obligation of, any officer, director,
location specified in the notice, and the hours trustee, member, or stockholder of the applicant or
during which the list may be seen. The notice shall any entity directly or indirectly controlled by such
further indicate, by name, the types of exemptions person, or which pays any compensation to its
which are included in the list. officers, directors, trustees, members, or
(b) That a list maintained by the property stockholders for services rendered to or on behalf
appraiser of all applicants for exemption who have of the applicant;
had their applications for exemption denied is (c) The reasonableness of any contractual
available to the public, at a location specified in the arrangement by the applicant or any officer,
notice, and the hours during which the list may be director, trustee, member, or stockholder of the
seen. The notice shall further indicate,by name,the applicant regarding rendition of services, the
types of exemptions which are included in the list. provision of goods or supplies, the management of
(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
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applicant, or other similar financial interest in the (b) The extent to which the property has been
affairs of the applicant; made available to groups who perform exempt
(d) The reasonableness of payments made for purposes at a charge that is equal to or less than the
salaries for the operation of the applicant or for cost of providing the facilities for their use. Such
services, supplies and materials used by the rental or service shall be considered as part of the
applicant, reserves for repair, replacement, and exempt purposes of the applicant.
depreciation of the property of the applicant, 1(2) Only those portions of property used
payment of mortgages, liens, and encumbrances predominantly for charitable, religious, scientific,
upon the property of the applicant, or other or literary purposes are exempt. The portions of
purposes; and property which are not predominantly used for
(e) The reasonableness of charges made by charitable, religious, scientific, or literary purposes
the applicant for any services rendered by it in are not exempt. An exemption for the portions of
relation to the value of those services, and, if such property used for charitable,religious, scientific, or
charges exceed the value of the services rendered, literary purposes is not affected so long as the
whether the excess is used to pay maintenance and predominant use of such property is for charitable,
operational expenses in furthering its exempt religious, scientific, or literary purposes. In no
purpose or to provide services to persons unable to event shall an incidental use of property either
pay for the services. qualify such property for an exemption or impair
(3) Each applicant must affirmatively show the exemption of an otherwise exempt property.
that no part of the subject property, or the proceeds (3) Property owned by an exempt
of the sale, lease, or other disposition thereof, will organization is used for a religious purpose if the
inure to the benefit of its members, directors, or institution has taken affirmative steps to prepare the
officers or any person or firm operating for profit or property for use as a house of public worship. The
for a nonexempt purpose. term "affirmative steps" means environmental or
(4) No application for exemption may be land use permitting activities, creation of
granted for religious, literary, scientific, or architectural plans or schematic drawings, land
charitable use of property until the applicant has clearing or site preparation, construction or
been found by the property appraiser or, upon renovation activities, or other similar activities that
appeal, by the value adjustment board to be demonstrate a commitment of the property to a
nonprofit as defined in this section. religious use as a house of public worship. For
History. s. 7, ch. 71-133; s. 17, ch. 76-133; s. 159, ch. purposes of this subsection, the term "public
91-112; s. 2, ch. 91-196; s. 3,ch. 97-294; s. 2, ch. 98-289; s. worship" means religious worship services and
3, ch.2000-228.
those other activities that are incidental to religious
196.196 Determining whether property is Worship services, such as educational activities,
entitled to charitable, religious, scientific, or parking, recreation, partaking of meals, and
literary exemption.— fellowship.
(1) In the determination of whether an (4) Except as otherwise provided herein,
applicant is actually using all or a portion of its property claimed as exempt for literary, scientific,
property predominantly for a charitable, religious, religious, or charitable purposes which is used for
scientific, or literary purpose, the following criteria profitmaking purposes shall be subject to ad
shall be applied: valorem taxation. Use of property for functions not
(a) The nature and extent of the charitable, requiring a business or occupational license
religious, scientific, or literary activity of the conducted by the organization at its primary
applicant, a comparison of such activities with all residence, the revenue of which is used wholly for
other activities of the organization, and the exempt purposes, shall not be considered profit
utilization of the property for charitable, religious, making. In this connection the playing of bingo on
scientific, or literary activities as compared with such property shall not be considered as using such
other uses. property in such a manner as would impair its
exempt status.
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(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 4. The 5-year limitation specified in this
the extremely-low-income, very-low-income, low- subsection may be extended if the holder of the
income, or moderate-income limits, as specified in exemption continues to take affirmative steps to
s. 420.0004. The term "affirmative steps" means develop the property for the purposes specified in
environmental or land use permitting activities, this subsection.
creation of architectural plans or schematic History.—s. 8, ch. 71-133; s.3,ch. 88-102; s. 3,ch.91-
drawings, land clearing or site preparation 196; s.4,ch.97-294; s. 3,ch. 98-289; s. 3,ch. 2000-228; s.
5, ch.2007-106; s. 17,ch.2009-96; s. 3,ch.2011-15; s. 8,
construction or renovation activities, or other ch.2021-31.
similar activities that demonstrate a commitment of 1 Note.—Section 9, ch. 2021-3 1, provides that "[t]he
the property to providing affordable housing. amendment made by this act to s. 196.196, Florida Statutes,
(b)1. If property owned by an organization first applies to the 2022 tax roll and does not provide a basis
granted an exemption under this subsection is for an assessment of any tax not paid or create a right to a
transferred for a purpose other than directly refund or credit of any tax paid before July 1,2021."
providing affordable homeownership or rental 196.1961 Exemption for historic property
housing to persons or families who meet the used for certain commercial or nonprofit
extremely-low-income, very-low-income, low-
purposes.—
income, or moderate-income limits, as specified in (1) Pursuant to s. 3, Art. VII of the State
s. 420.0004, or is not in actual use to provide such Constitution,the board of county commissioners of
affordable housing within 5 years after the date the any county or the governing authority of any
organization is granted the exemption, the property municipality may adopt an ordinance to allow an ad
appraiser making such determination shall serve valorem tax exemption of up to 50 percent of the
upon the organization that illegally or improperly assessed value of property which meets all of the
received the exemption a notice of intent to record following criteria:
in the public records of the county a notice of tax (a) The property must be used for commercial
lien against any property owned by that purposes or used by a not-for-profit organization
organization in the county, and such property shall under s. 501(c)(3) or (6) of the Internal Revenue
be identified in the notice of tax lien. The Code of 1986.
organization owning such property is subject to the (b) The property must be listed in the National
taxes otherwise due and owing as a result of the Register of Historic Places, as defined in s.
failure to use the property to provide affordable 267.021; or must be a contributing property to a
housing plus 15 percent interest per annum and a National Register Historic District; or must be
penalty of 50 percent of the taxes owed. designated as a historic property or as a contributing
2. Such lien, when filed, attaches to any property to a historic district, under the terms of a
property identified in the notice of tax lien owned local preservation ordinance.
by the organization that illegally or improperly (c) The property must be regularly open to the
received the exemption. If such organization no public.
longer owns property in the county but owns
(2) As used in this section, "regularly open to
property in any other county in the state, the the public"means that there are regular hours when
property appraiser shall record in each such other the public may visit to observe the historically
county a notice of tax lien identifying the property significant aspects of the building. This means a
owned by such organization in such county which minimum of 40 hours per week, for 45 weeks per
shall become a lien against the identified property. year,or an equivalent of 1,800 hours per year.A fee
Before any such lien may be filed, the organization may be charged to the public; however, it must be
so notified must be given 30 days to pay the taxes,
penalties, and interest.
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comparable with other entrance fees in the (2) In determining the extent of exemption to
immediate geographic locale. be granted to institutions licensed as hospitals,
(3) The board of county commissioners or nursing homes, and homes for special services,
municipal governing authority shall notify the portions of the property leased as parking lots or
property appraiser of the adoption of such garages operated by private enterprise shall not be
ordinance no later than December 1 of the year prior deemed to be serving an exempt purpose and shall
to the year the exemption will take effect. If the not be exempt from taxation. Property or facilities
exemption is granted only for a specified period or which are leased to a nonprofit corporation which
the ordinance is repealed, the board of county provides direct medical services to patients in a
commissioners or municipal governing authority nonprofit or public hospital and qualifies under s.
shall notify the property appraiser no later than 196.196 of this chapter are excluded and shall be
December 1 of the year prior to the year the exempt from taxation.
exemption expires. The ordinance must specify that History.—s. 9, ch. 71-133; s.2, ch. 73-340; s. 1, ch. 73-
the exemption shall apply only to taxes levied by 344; s. 3,ch. 74-264; ss. 14, 15,ch.76-234.
the unit of government granting the exemption. The
exemption does not apply, however, to taxes levied 196.1975 Exemption for property used by
nonprofit homes for the aged.—Nonprofit homes
for the payment of bonds or to taxes authorized by
for the aged are exempt to the extent that they meet
a vote of the electors pursuant to s. 9(b) or s. 12,
Art. VII of the State Constitution. the following criteria:
(4) Only those portions of the property used (1) The applicant must be a corporation not
predominantly for the purposes specified in for profit pursuant to chapter 617 or a Florida
paragraph (1)(a) shall be exempt. In no event shall limited partnership, the sole general partner of
Which is a corporation not for profit pursuant to
an incidental use of property qualify such property
for an exemption or impair the exemption of an chapter 617, and the corporation not for profit must
otherwise exempt property. have been exempt as of January 1 of the year for
(5) In order to retain the exemption, the Which exemption from ad valorem property taxes is
historic character of the property must be requested from federal income taxation by having
maintained in good repair and condition to the qualified as an exempt charitable organization
extent necessary to preserve the historic value and under the provisions of s. 501(c)(3) of the Internal
significance of the property. Revenue Code of 1954 or of the corresponding
History.—s. 8,ch. 97-117. section of a subsequently enacted federal revenue
act.
196.197 Additional provisions for (2) A facility will not qualify as a "home for
exempting property used by hospitals, nursing the aged"unless at least 75 percent of the occupants
homes, and homes for special services.—In are over the age of 62 years or totally and
addition to criteria for granting exemptions for permanently disabled. For homes for the aged
charitable use of property set forth in other sections which are exempt from paying income taxes to the
of this chapter, hospitals, nursing homes, and United States as specified in subsection (1),
homes for special services shall be exempt to the licensing by the Agency for Health Care
extent that they meet the following criteria: Administration is required for ad valorem tax
(1) The applicant must be a Florida exemption hereunder only if the home:
corporation not for profit that has been exempt as (a) Furnishes medical facilities or nursing
of January 1 of the year for which exemption from services to its residents, or
ad valorem property taxes is requested from federal (b) Qualifies as an assisted living facility
income taxation by having qualified as an exempt under chapter 429.
organization under the provisions of s. 501(c)(3) of (3) Those portions of the home for the aged
the Internal Revenue Code of 1954 or of the which are devoted exclusively to the conduct of
corresponding section of a subsequently enacted religious services or the rendering of nursing or
federal revenue act. medical services are exempt from ad valorem
taxation.
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(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 an affiant's income is necessary, the property
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
1. Persons who have gross incomes of not Housing Act, as amended, and that are subject to
more than $7,200 per year and who are 62 years of the income limitations established by that
age or older. department are exempt from ad valorem taxation.
2. Couples, one of whom must be 62 years of (6) For the purposes of this section, gross
age or older, having a combined gross income of income includes social security benefits payable to
not more than $8,000 per year, or the surviving the person or couple or assigned to an organization
spouse thereof, who lived with the deceased at the designated specifically for the support or benefit of
time of the deceased's death in a home for the aged. that person or couple.
3. Persons who are totally and permanently (7) It is declared to be the intent of the
disabled and who have gross incomes of not more Legislature that subsection (3) implements the ad
than $7,200 per year. valorem tax exemption authorized in the third
4. Couples, one or both of whom are totally sentence of s. 3(a), Art. VII, State Constitution, and
and permanently disabled,having a combined gross the remaining subsections implement s. 6(c), Art.
income of not more than $8,000 per year, or the VII, State Constitution, for purposes of granting
surviving spouse thereof, who lived with the such exemption to homes for the aged.
deceased at the time of the deceased's death in a (8) Physical occupancy on January 1 is not
home for the aged. required in those instances in which a home restricts
However, the income limitations do not apply occupancy to persons meeting the income
to totally and permanently disabled veterans, requirements specified in this section. Those
provided they meet the requirements of s. 196.081. portions of a property failing to meet those
(b) The maximum income limitations requirements shall qualify for an alternative
permitted in this subsection shall be adjusted, exemption as provided in subsection (9). In a home
effective January 1 each year, by the percentage in which at least 25 percent of the units or
change in the average cost-of-living index in the apartments of the home are restricted to or occupied
period January 1 through December 31 of the by persons meeting the income requirements
immediate prior year compared with the same specified in this section, the common areas of that
period for the year prior to that. The index is the home are exempt from taxation.
average of the monthly consumer price index (9)(a) Each unit or apartment of a home for
figures for the stated 12-month period, relative to the aged not exempted in subsection (3) or
the United States as a whole, issued by the United subsection(4), which is operated by a not for profit
States Department of Labor. corporation and is owned by such corporation or
(c) Each not-for-profit corporation applying leased by such corporation from a health facilities
for an exemption under paragraph(a)must file with authority pursuant to part III of chapter 154 or an
its annual application for exemption an affidavit industrial development authority pursuant to part III
approved by the Department of Revenue from each of chapter 159, and which property is used by such
person who occupies a unit or apartment which home for the aged for the purposes for which it was
states the person's income. The affidavit is prima organized, is exempt from all ad valorem taxation,
facie evidence of the person's income. The except for assessments for special benefits, to the
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extent of $25,000 of assessed valuation of such 196.1976 Provisions of ss. 196.197(1) or (2)
property for each apartment or unit: and 196.1975; severability.-If any provision of s.
1. Which is used by such home for the aged 196.197(1) or (2), created and amended by chapter
for the purposes for which it was organized; and 76-234, Laws of Florida, or s. 196.1975, created by
2. Which is occupied,on January 1 of the year chapter 76-234 and amended by chapter 87-332,
in which exemption from ad valorem property Laws of Florida,is held to be invalid or inoperative
taxation is requested, by a person who resides for any reason, it is the legislative intent that the
therein and in good faith makes the same his or her invalidity shall not affect other provisions or
permanent home. applications of said subsections or section which
(b) Each corporation applying for an can be given effect without the invalid provision or
exemption under paragraph(a)of this subsection or application, and to this end the provisions of said
paragraph (4)(a) must file with the annual subsections and section are declared to be
application for exemption an affidavit from each severable.
person who occupies a unit or apartment for which History.-s. 18, ch. 76-234; s. 2, ch. 77-448; s. 88, ch.
an exemption under either of those paragraphs is 79-400; s. 2,ch. 87-332; s. 1,ch.98-177.
claimed stating that the person resides therein and
in good faith makes that unit or apartment his or her 196.1977 Exemption for property used by
permanent residence. proprietary continuing care facilities.-
(10) Homes for the aged, or life care (1) Each apartment in a continuing care
communities, however designated, which are facility certified under chapter 651, which facility
financed through the sale of health facilities is not qualified for exemption under s. 196.1975, or
authority bonds or bonds of any other public entity, other similar exemption, is exempt to the extent of
whether on a sale-leaseback basis, a sale- $25,000 of assessed valuation of such property for
repurchase basis,or other financing arrangement,or each apartment which is occupied on January 1 of
which are financed without public-entity bonds, are the year in which exemption from ad valorem
exempt from ad valorem taxation only in property taxation is requested by a person holding
accordance with the provisions of this section. a continuing care contract as defined under chapter
(11) Any portion of such property used for 651 who resides therein and in good faith makes the
nonexempt purposes may be valued and placed same his or her permanent home. No apartment
upon the tax rolls separately from any portion shall be eligible for the exemption provided under
entitled to exemption pursuant to this chapter. this section if the resident of the apartment is
(12) When it becomes necessary for the eligible for the homestead exemption under s.
property appraiser to determine the value of a unit, 196.031.
he or she shall include in such valuation the (2) Each facility applying for an exemption
proportionate share of the common areas, including must file with the annual application for exemption
the land, fairly attributable to such unit, based upon an affidavit from each person who occupies an
the value of such unit in relation to all other units in apartment for which an exemption is claimed
the home, unless the common areas are otherwise stating that the person resides therein and in good
faith makes that apartment his or her permanent
exempted by subsection(8).
(13) Sections 196.195 and 196.196 do not residence.
apply to this section. (3) Any portion of such property used for
History.- s. 12, ch. 76-234; s. 1, ch. 77-174; s. 1, ch. nonexempt purposes may be valued and placed
77-448; s. 87, ch. 79-400; s. 3, ch. 80-261; s. 53, ch. 80-274; upon the tax rolls separately from any portion
s. 13, ch. 81-219; s. 1, ch. 82-133; s. 9, ch. 82-399; s. 8, ch. entitled to exemption.
83-71; s. 2, ch. 84-138; s. 27, ch. 85-80; s. 1, ch. 87-332; s. (4) The owner shall disclose to a qualifying
46,ch.91-45; s.999,ch.95-147; s.2,ch.95-210;s.2,ch. 95- resident the full amount of the benefit derived from
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. the exemption and the method for ensuring that the
2006-197; s.27,ch.2010-5; s. 5,ch.2017-36;s.34,ch.2019- resident receives such benefit. The resident shall
03. receive the full benefit derived from this exemption
in either an annual or monthly credit to his or her
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unit's monthly maintenance fee. For a property exempt under this subsection if a recorded
nonqualifying resident who subsequently qualifies land use restriction agreement in favor of the
for the exemption, the same disclosure shall be Florida Housing Finance Corporation or any other
made. governmental or quasi-governmental jurisdiction
(5) It is the intent of the Legislature that this requires that all residential units within the property
section implements s. 6(c), Art. VII of the State be used in a manner that qualifies for the exemption
Constitution. under this subsection and if the units are being
History.—s.2,ch. 98-177; s.28,ch.2010-5. offered for rent.
(2)(a) Notwithstanding ss. 196.195 and
196.1978 Affordable housing property 196.196, property in a multifamily project that
exemption.— meets the requirements of this paragraph is
(1)Property used to provide affordable housing considered property used for a charitable purpose
to eligible persons as defined by s. 159.603 and and is exempt from ad valorem tax beginning with
natural persons or families meeting the extremely-low-income, very-low-income, low-income, or the January 1 assessment after the 15th completed
year of the term of the recorded agreement on those
moderate-income limits specified in s. 420.0004, portions of the affordable housing property that
which is owned entirely by a nonprofit entity that is provide housing to natural persons or families
a corporation not for profit, qualified as charitable meeting the extremely-low-income, very-low-
under s. 501(c)(3)of the Internal Revenue Code and income, or low-income limits specified in s.
in compliance with Rev. Proc. 96-32, 1996-1 C.B. 420.0004. The multifamily project must:
717, is considered property owned by an exempt 1. Contain more than 70 units that are used to
entity and used for a charitable purpose, and those provide affordable housing to natural persons or
portions of the affordable housing property that families meeting the extremely-low-income, very-
provide housing to natural persons or families low-income, or low-income limits specified in s.
classified as extremely low income, very low 420.0004; and
income, low income, or moderate income under s. 2. Be subject to an agreement with the Florida
420.0004 are exempt from ad valorem taxation to Housing Finance Corporation recorded in the
the extent authorized under s. 196.196.All property official records of the county in which the property
identified in this subsection must comply with the is located to provide affordable housing to natural
criteria provided under s. 196.195 for determining persons or families meeting the extremely-low-
exempt status and applied by property appraisers on income, very-low-income, or low-income limits
an annual basis. The Legislature intends that any specified in s. 420.0004.
property owned by a limited liability company This exemption terminates if the property no longer
which is disregarded as an entity for federal income serves extremely-low-income,very-low-income, or
tax purposes pursuant to Treasury Regulation low-income persons pursuant to the recorded
301.7701-3(b)(1)(ii)be treated as owned by its sole agreement.
member. If the sole member of the limited liability (b) To receive the exemption under paragraph
company that owns the property is also a limited (a),a qualified applicant must submit an application
liability company that is disregarded as an entity for to the county property appraiser by March 1.
federal income tax purposes pursuant to Treasury (c) The property appraiser shall apply the
Regulation 301.7701-3(b)(1)(ii), the Legislature exemption to those portions of the affordable
intends that the property be treated as owned by the housing property that provide housing to natural
sole member of the limited liability company that persons or families meeting the extremely-low-
owns the limited liability company that owns the income, very-low-income, or low-income limits
property. Units that are vacant and units that are specified in s. 420.0004 before certifying the tax
occupied by natural persons or families whose roll to the tax collector.
income no longer meets the income limits of this
subsection, but whose income met those income History.—s. 15,ch.99-378;s.9,ch.2000-353;s.29,ch.
limits at the time they became tenants, shall be 2006-69;s. 18,ch.2009-96;s.4,ch.201 1-15;s. 11,ch.2013-
treated as portions of the affordable housing 72; s. 3, ch. 2013-83; s. 6, ch. 2017-36; ss. 10, 11, ch. 2020-
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10; s. 10,ch.2021-3 1. and, under a lease, the educational institution is
responsible for any taxes owed and for ongoing
1 196.198 Educational property maintenance and operational expenses for the land,
exemption.—Educational institutions within this buildings, and other improvements. For such
state and their property used by them or by any leasehold properties, the educational institution
other exempt entity or educational institution shall receive the full benefit of the exemption. The
exclusively for educational purposes are exempt owner of the property shall disclose to the
from taxation. Sheltered workshops providing educational institution the full amount of the benefit
rehabilitation and retraining of individuals who derived from the exemption and the method for
have disabilities and exempted by a certificate ensuring that the educational institution receives the
under s. (d) of the federal Fair Labor Standards Act benefit. Notwithstanding ss. 196.195 and 196.196,
of 1938, as amended, are declared wholly property owned by a house of public worship and
educational in purpose and are exempt from used by an educational institution for educational
purposes limited to students in preschool through
certification, accreditation, and membership grade 8 shall be exempt from ad valorem taxes. If
requirements set forth in s. 196.012. Those portions legal title to property is held by a governmental
of property of college fraternities and sororities agency that leases the property to a lessee, the
certified by the president of the college or property shall be deemed to be owned by the
university to the appropriate property appraiser as governmental agency and used exclusively for
being essential to the educational process are educational purposes if the governmental agency
exempt from ad valorem taxation. The use of continues to use such property exclusively for
property by public fairs and expositions chartered educational purposes pursuant to a sublease or other
by chapter 616 is presumed to be an educational use contractual agreement with that lessee. If the title to
of such property and is exempt from ad valorem land is held by the trustee of an irrevocable inter
taxation to the extent of such use. Property used vivos trust and if the trust grantor owns 100 percent
exclusively for educational purposes shall be of the entity that owns an educational institution
deemed owned by an educational institution if the that is using the land exclusively for educational
entity owning 100 percent of the educational purposes, the land is deemed to be property owned
institution is owned by the identical persons who by the educational institution for purposes of this
own the property, or if the entity owning 100 exemption. Property owned by an educational
percent of the educational institution and the entity institution shall be deemed to be used for an
owning the property are owned by the identical natural persons. Land, buildings, and other educational purpose if the institution has taken
affirmative steps to prepare the property for
improvements to real property used exclusively for educational use. The term "affirmative steps"
educational purposes shall be deemed owned by an means environmental or land use permitting
educational institution if the entity owning 100 activities, creation of architectural plans or
percent of the land is a nonprofit entity and the land schematic drawings, land clearing or site
is used, under a ground lease or other contractual
preparation, construction or renovation activities,
arrangement, by an educational institution that
or other similar activities that demonstrate
owns the buildings and other improvements to the
commitment of the property to an educational use.
real property,is a nonprofit entity under s. 501(c)(3) History.—s. 10, ch. 71-133; s. 1, ch. 77-102; ss. 35, 37,
of the Internal Revenue Code, and provides ch. 90-203; s. 2, ch. 91-121; s. 1, ch. 99-283; s. 4, ch. 2000-
education limited to students in prekindergarten 262; s. 25, ch. 2012-193; s. 12, ch. 2013-72; s. 11, ch. 2021-
through grade 8. Land, buildings, and other 31.
improvements to real property used exclusively for 1Nnte.—Section 12, ch. 2021-31, provides that "[t]he
amendment made by this act to s. 196.198, Florida Statutes,
educational purposes are deemed owned by an relating to certain property owned by a house of public
educational institution if the educational institution worship, is remedial and clarifying in nature and applies to
that currently uses the land, buildings, and other actions pending as of July 1, 2021."
improvements for educational purposes is an
educational institution described in s. 212.0602,
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196.1983 Charter school exemption from upon the tax roll separately from any portion
ad valorem taxes.— Any facility, or portion entitled to exemption pursuant to this section.
thereof, used to house a charter school whose (2) This exemption shall not apply to
charter has been approved by the sponsor and the condominium common elements and shall not
governing board pursuant to s. 1002.33(7) shall be apply to any structure unless it is generally open
exempt from ad valorem taxes. For leasehold and available for use by the general public.
properties, the landlord must certify by affidavit to History.—s. 1, ch. 80-253.
the charter school that the required payments under
the lease, whether paid to the landlord or on behalf 196.1987 Biblical history display property
of the landlord to a third party, will be reduced to exemption.—The use of property owned by an
the extent of the exemption received. The owner of organization exempt from federal income tax under
the property shall disclose to a charter school the s. 501(c)(3) of the Internal Revenue Code to
full amount of the benefit derived from the exhibit, illustrate, and interpret Biblical
exemption and the method for ensuring that the manuscripts, codices, stone tablets, and other
charter school receives such benefit. The charter Biblical archives; provide live and recorded
school shall receive the full benefit derived from the demonstrations, explanations, reenactments, and
exemption. illustrations of Biblical history and Biblical
History.—s. 1, ch. 2000-306; s. 27, ch. 2002-1; s. 909, worship; and exhibit times, places, and events of
ch.2002-387; s. 16,ch. 2003-1; s. 7,ch.2017-36. Biblical history and significance, when such
activity is open to the public and is available to the
196.1985 Labor organization property public for no admission charge at least 1 day each
exemption.—Real property owned and used by any calendar year, subject to capacity limits, and when
labor organization which has a charter from a state such organization has received written
or national organization, which property is used correspondence from the Internal Revenue Service
predominantly by such organization for educational stating that the conduct of the organization's
purposes, is hereby defined as property within the activities does not adversely affect the
purview of s. 3, Art. VII of the State Constitution organization's exempt status under s. 501(c)(3) of
and shall be exempt from ad valorem taxation to the the Internal Revenue Code,constitutes religious use
extent of such use pursuant to s. 196.192(2). Any of such property, which is hereby defined as
portion of such property used for nonexempt property within the purview of s. 3(a), Art. VII of
purposes may be valued and placed upon the tax the State Constitution and is exempt from ad
rolls separately from any portion entitled to valorem taxation to the extent of such use pursuant
exemption pursuant to this section. to s. 196.192(2). Any portion of such property used
History.—s. 1,ch. 77-459. for nonexempt purposes may be valued and placed
196.1986 Community centers upon the tax rolls separately from any portion
entitled to exemption pursuant to this section.
exemption.— Histo s. l ch.2006-164.
(1) A single general-purpose structure ry.
represented as a community center owned and 196.199 Government property
operated by a private, nonprofit organization and exemption.—
used predominantly for educational, literary, (1) Property owned and used by the following
scientific, religious, or charitable purposes is governmental units shall be exempt from taxation
hereby defined as property within the purview of s. under the following conditions:
3(a), Art. VII of the State Constitution and shall be (a)1. All property of the United States is
exempt from ad valorem taxes imposed by taxing exempt from ad valorem taxation, except such
authorities. However, no use shall be considered to property as is subject to tax by this state or any
serve an exempt purpose if,in conjunction with that political subdivision thereof or any municipality
use, alcoholic beverages are served or consumed on under any law of the United States.
the premises. Any portion of such property used for 2. Notwithstanding any other provision of
nonexempt purposes may be valued and placed law, for purposes of the exemption from ad valorem
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taxation provided in subparagraph 1., property of (2) Property owned by the following
the United States includes any leasehold interest of governmental units but used by nongovernmental
and improvements affixed to land owned by the lessees shall only be exempt from taxation under
United States, any branch of the United States the following conditions:
Armed Forces, or any agency or quasi- '(a) Leasehold interests in property of the
governmental agency of the United States if the United States, of the state or any of its several
leasehold interest and improvements are acquired political subdivisions, or of municipalities,
or constructed and used pursuant to the federal agencies, authorities, and other public bodies
Military Housing Privatization Initiative of 1996, corporate of the state shall be exempt from ad
10 U.S.C. ss. 2871 et seq. As used in this valorem taxation and the intangible tax pursuant to
subparagraph, the term "improvements" includes paragraph (b) only when the lessee serves or
actual housing units and any facilities that are performs a governmental, municipal, or public
directly related to such housing units,including any purpose or function, as defined in s. 196.012(6). In
housing maintenance facilities, housing rental and all such cases, all other interests in the leased
management offices,parks and community centers, property shall also be exempt from ad valorem
and recreational facilities. Any leasehold interest taxation. However, a leasehold interest in property
and improvements described in this subparagraph, of the state may not be exempted from ad valorem
regardless of whether title is held by the United taxation when a nongovernmental lessee uses such
States, shall be construed as being owned by the property for the operation of a multipurpose
United States, the applicable branch of the United hazardous waste treatment facility.
States Armed Forces, or the applicable agency or (b) Except as provided in paragraph (c), the
quasi-governmental agency of the United States exemption provided by this subsection shall not
and are exempt from ad valorem taxation without apply to those portions of a leasehold or other
the necessity of an application for exemption being interest defined by s. 199.023(1)(d), Florida
filed or approved by the property appraiser. This Statutes 2005, subject to the provisions of
subparagraph does not apply to a transient public subsection(7). Such leasehold or other interest shall
lodging establishment as defined in s. 509.013 and be taxed only as intangible personal property
does not affect any existing agreement to provide pursuant to chapter 199, Florida Statutes 2005, if
municipal services by a municipality or county. rental payments are due in consideration of such
(b) All property of this state which is used for leasehold or other interest. All applicable
governmental purposes shall be exempt from ad collection, administration, and enforcement
valorem taxation except as otherwise provided by provisions of chapter 199, Florida Statutes 2005,
law. shall apply to taxation of such leaseholds. If no
(c) All property of the several political rental payments are due pursuant to the agreement
subdivisions and municipalities of this state or of creating such leasehold or other interest, the
entities created by general or special law and leasehold or other interest shall be taxed as real
composed entirely of governmental agencies, or property.Nothing in this paragraph shall be deemed
property conveyed to a nonprofit corporation which to exempt personal property,buildings,or other real
would revert to the governmental agency, which is property improvements owned by the lessee from
used for governmental, municipal, or public ad valorem taxation.
purposes shall be exempt from ad valorem taxation, (c) Any governmental property leased to an
except as otherwise provided by law. organization which uses the property exclusively
(d) All property of municipalities is exempt for literary, scientific, religious, or charitable
from ad valorem taxation if used as an essential purposes shall be exempt from taxation.
ancillary function of a facility constructed with (3) Nothing herein or in s. 196.001 shall
financing obtained in part by pledging proceeds require a governmental unit or authority to impose
from the tax authorized under s. 212.0305(4)which taxes upon a leasehold estate created, extended, or
is upon exempt or immune federal, state, or county renewed prior to April 15, 1976, if the lease
property. agreement creating such leasehold estate contains a
covenant on the part of such governmental unit or
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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).
(6) No exemption granted before June 1, History.-s. 11,ch.71-133;s. 1,ch.76-283;s. 1,ch.77-
1976, shall be revoked by this chapter if such 174; ss. 1,2,ch. 80-368;s.4,ch. 82-388;s. 13,ch. 83-215; s.
revocation will impair any existing bond 30, ch. 85-342; s. 1, ch. 86-141; s. 61, ch. 86-152; s. 81, ch.
88-130; s. 47, ch. 91-45; s. 160, ch. 91-112; s. 1, ch. 96-288;
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
property which is financed, acquired, or maintained 196.1993 Certain agreements with local
utilizing in whole or in part funds acquired through governments for use of public property;
the issuance of bonds pursuant to parts 11, III, and exemption.-Any agreement entered into with a
V of chapter 159, shall be deemed to be owned for local governmental authority prior to January 1,
purposes of this section. 1969, for use of public property,under which it was
(8)(a) Any and all of the aforesaid taxes on understood and agreed in a written instrument or by
any leasehold described in this section shall not special act that no ad valorem real property taxes
become a lien on same or the property itself but would be paid by the licensee or lessee, shall be
shall constitute a debt due and shall be recoverable deemed a license or management agreement for the
by legal action or by the issuance of tax executions use or management of public property. Such
that shall become liens upon any other property in interest shall be deemed not to convey an interest in
any county of this state of the taxpayer who owes the property and shall not be subject to ad valorem
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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
11961995 Economic development ad
exemptions for new businesses and expansions of
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: however,
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
established in the county's charter for the 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 Yes—For authority to grant exemptions.
such referendum. No—Against 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.
Shall the board of county commissioners of this 2(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
Yes—For authority to grant exemptions. improvements to real property made to facilitate the
No—Against authority to grant expansion of an existing business and of the net
exemptions. increase in all tangible personal property acquired
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to facilitate such expansion of an existing business. exemption under this section to that business for a
To qualify for this exemption, the improvements to period that will expire upon the expiration of the
real property must be made or the tangible personal exemption granted by the county. If the county
property must be added or increased after approval renews the exemption under subsection (7), the
by motion or resolution of the local governing municipality may also extend its exemption. A
body, subject to ordinance adoption or on or after municipal economic development ad valorem tax
the day the ordinance is adopted. However, if the exemption granted under this subsection may not
authority to grant exemptions is approved in a extend beyond the duration of the county
referendum in which the ballot question contained exemption.
in subsection(3)appears on the ballot, the authority (7) The authority to grant exemptions under
of the board of county commissioners or the this section expires 10 years after the date such
governing authority of the municipality to grant authority was approved in an election, but such
exemptions is limited solely to new businesses and authority may be renewed for subsequent 10-year
expansions of existing businesses that are located in periods if each 10-year renewal is approved in a
an area which was designated as an enterprise zone referendum called and held pursuant to this section.
pursuant to chapter 290 as of December 30, 2015, (8) Any person, firm, or corporation which
or in a brownfield area. New businesses and desires an economic development ad valorem tax
expansions of existing businesses located in an area exemption shall, in the year the exemption is
that was designated as an enterprise zone pursuant desired to take effect, file a written application on a
to chapter 290 as of December 30, 2015, but is not form prescribed by the department with the board
in a brownfield area,may qualify for the ad valorem of county commissioners or the governing authority
tax exemption only if approved by motion or of the municipality, or both. The application shall
resolution of the local governing body, subject to request the adoption of an ordinance granting the
ordinance adoption,or by ordinance,enacted before applicant an exemption pursuant to this section and
December 31, 2015. Property acquired to replace shall include the following information:
existing property shall not be considered to (a) The name and location of the new business
facilitate a business expansion. All data center or the expansion of an existing business;
equipment for a data center shall be exempt from ad (b) A description of the improvements to real
valorem taxation for the term of the approved property for which an exemption is requested and
exemption. The exemption applies only to taxes the date of commencement of construction of such
levied by the respective unit of government improvements;
granting the exemption. The exemption does not (c) A description of the tangible personal
apply, however, to taxes levied for the payment of property for which an exemption is requested and
bonds or to taxes authorized by a vote of the the dates when such property was or is to be
electors pursuant to s. 9(b) or s. 12, Art. VII of the purchased;
State Constitution. Any such exemption shall (d) Proof, to the satisfaction of the board of
remain in effect for up to 10 years with respect to county commissioners or the governing authority of
any particular facility, or up to 20 years for a data the municipality, that the applicant is a new
center, regardless of any change in the authority of business or an expansion of an existing business, as
the county or municipality to grant such exemptions defined in s. 196.012;
or the expiration of the Enterprise Zone Act (e) The number of jobs the applicant expects
pursuant to chapter 290. The exemption shall not be to create along with the average wage of the jobs
prolonged or extended by granting exemptions and whether the jobs are full-time or part-time;
from additional taxes or by virtue of any (f) The expected time schedule for job
reorganization or sale of the business receiving the creation; and
exemption. (g) Other information deemed necessary or
(6) With respect to a new business as defined appropriate by the department, county, or
by s. 196.012(14)(c),the municipality annexing the municipality.
property on which the business is situated may (9) Before it takes action on the application,
grant an economic development ad valorem tax the board of county commissioners or the
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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.
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; meet the expectations and representations described
(e) The environmental impact of the proposed in subsection (8).
business or operation; History.—s.2,ch. 80-347;s. 1,ch. 83-141;s.30,ch.84-
(f) The extent to which the applicant intends 356; s. 11, ch. 86-300; s. 1, ch. 90-57; s. 68, ch. 94-136; s.
1477, ch. 95-147; s. 57, ch. 95-280; s. 110, ch. 99-251; s. 5,
to source its supplies and materials within the ch. 2006-291; s. 3, ch. 2010-147; s. 2,ch. 2011-182; s. 6, ch.
applicable jurisdiction; and
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2013-77; s. 1, ch. 2014-40; s. 5,ch.2016-184; s. 3, ch. 2016- (3) The ordinance shall designate the type and
220. location of historic property for which exemptions
'Note.—Section 14,ch.2014-40,provides that"[a] local may be granted, which may include any property
ordinance enacted pursuant to s. 196.1995, Florida Statutes,
before the effective date of this act shall not be invalidated on meeting the provisions of subsection (11), which
the ground that improvements to real property were made or property may be further required to be located
that tangible personal property was added or increased before within a particular geographic area Or areas Of the
the date that such ordinance was adopted, as long as the local county or municipality.
governing body acted substantially in accordance with s. (4) The Ordinance must specify that such
196.1995(5),Florida Statutes,as amended by this act."
exemptions shall apply only to taxes levied by the
196.1996 Economic development ad unit of government granting the exemption. The
valorem tax exemption; effect of ch. 94-136.— exemptions do not apply, however, to taxes levied
Nothing contained in chapter 94-136, Laws of for the payment of bonds or to taxes authorized by
Florida, shall be deemed to require any board of a vote of the electors pursuant to s. 9(b) or s. 12,
county commissioners or a governing body of any Art. VII of the State Constitution.
municipality to reenact any resolution or ordinance (5) The ordinance must specify that any
to authorize the board of county commissioners or exemption granted remains in effect for up to 10
the governing body to grant economic development years with respect to any particular property,
ad valorem tax exemptions in an enterprise zone regardless of any change in the authority of the
that was in effect on December 31, 1994. Economic county or municipality to grant such exemptions or
development ad valorem tax exemptions may be any change in ownership of the property. In order
granted pursuant to such resolution or ordinance to retain the exemption, however, the historic
which was previously approved and a referendum, character of the property, and improvements which
beginning July 1, 1995. qualified the property for an exemption, must be
History.—s. 57,ch. 94-136. maintained over the period for which the exemption
is granted.
196.1997 Ad valorem tax exemptions for (6) The ordinance shall designate either a
historic properties.— local historic preservation office or the Division of
(1) The board of county commissioners of any Historical Resources of the Department of State to
county or the governing authority of any review applications for exemptions. The local
municipality may adopt an ordinance to allow ad historic preservation office or the division,
valorem tax exemptions under s. 3, Art. VII of the whichever is applicable, must recommend that the
State Constitution to historic properties if the board of county commissioners or the governing
owners are engaging in the restoration, authority of the municipality grant or deny the
rehabilitation, or renovation of such properties in exemption. Such reviews must be conducted in
accordance with guidelines established in this accordance with rules adopted by the Department
section. of State. The recommendation, and the reasons
(2) The board of county commissioners or the therefor, must be provided to the applicant and to
governing authority of the municipality by the governing entity before consideration of the
ordinance may authorize the exemption from ad application at an official meeting of the governing
valorem taxation of up to 100 percent of the entity. For the purposes of this section, local
assessed value of all improvements to historic historic preservation offices must be approved and
properties which result from the restoration, certified by the Department of State.
renovation, or rehabilitation of such properties. The (7) To qualify for an exemption, the property
exemption applies only to improvements to real owner must enter into a covenant or agreement with
property. In order for the property to qualify for the the governing body for the term for which the
exemption, any such improvements must be made exemption is granted. The form of the covenant or
on or after the day the ordinance authorizing ad agreement must be established by the Department
valorem tax exemption for historic properties is of State and must require that the character of the
adopted. property, and the qualifying improvements to the
property, be maintained during the period that the
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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
with the United States Secretary of Interior's 3. 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 (12) In order for an improvement to a historic
preservation ad valorem tax exemption to the property to qualify the property for an exemption,
property appraiser of the county. Upon certification the improvement must:
of the assessment roll, or recertification, if (a) Be consistent with the United States
applicable, pursuant to s. 193.122, for each fiscal Secretary of Interior's Standards for Rehabilitation.
year during which the ordinance is in effect, the
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(b) Be determined by the Division of applicable, determines that the property meets the
Historical Resources or the local historic criteria established in rules adopted by the
preservation office, whichever is applicable, to Department of State under this section.
meet criteria established in rules adopted by the (3) In addition to the authority granted to the
Department of State. Department of State to adopt rules under s.
(13) The Department of State shall adopt rules 196.1997, the Department of State shall adopt rules
as provided in chapter 120 for the implementation as provided in chapter 120 for the implementation
of this section. These rules must specify the criteria of this section, which shall include criteria for
for determining whether a property is eligible for determining whether a property is qualified for the
exemption; guidelines to determine improvements exemption authorized by this section, and other
to historic properties which qualify the property for rules necessary to implement this section.
an exemption; criteria for the review of applications 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
for the primary purpose of conducting scientific
196.1998 Additional ad valorem tax research in space is deemed to carry out a scientific
exemptions for historic properties open to the purpose and is exempt from ad valorem taxation.
public.— History.—s. 32,ch.2005-280.
(1) If an improvement qualifies a historic
property for an exemption under s. 196.1997, and 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 public's visitation,use,and benefit, the board of owned or operated by a Florida corporation not for
county commissioners or the governing authority of profit, the income from which has been exempt, as
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) Members of the company's governing
ordinance granting the exemption is adopted. board serve without compensation.
(2) In addition to meeting the criteria (d) Rates for services rendered by the
established in rules adopted by the Department of company are established by the governing board of
State under s. 196.1997, a historic property is the county or counties within which the company
qualified for an exemption under this section if the provides service; by the Public Service
Division of Historical Resources, or the local Commission, in those counties in which rates are
historic preservation office, whichever is
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regulated by the commission; or by the Farmers 2. Any contractual arrangement by the
Home Administration. corporation with any officer, director, trustee,
(e) Ownership of the company reverts to the member, or stockholder of the corporation
county in which the company conducts its business regarding rendition of services, the provision of
upon retirement of all outstanding indebtedness of goods or supplies,the management of applicant,the
the company. construction or renovation of the property of the
corporation, the procurement of the real, personal,
Notwithstanding anything above, no exemption or intangible property of the corporation, or other
shall be granted until the property appraiser has similar financial interest in the affairs of the
considered the proposed exemption and has made a corporation;
specific finding that the water and sewer company 3. The reasonableness of payments made for
in question performs a public purpose in the salaries for the operations of the corporation or for
absence of which the expenditure of public funds services, supplies, and materials used by the
would be required. corporation, reserves for repair, replacement, and
(2)(a) No exemption authorized pursuant to depreciation of the property of the corporation,
this section shall be granted unless the company payment of mortgages, liens, and encumbrances
applies to the property appraiser on or before March upon the property of the corporation, or other
1 of each year for such exemption. In its annual purposes.
application for exemption, the company shall History.—s. 11,ch. 76-234; s.2,ch.77-459.
provide the property appraiser with the following 196.2002 Exemption for s. 501(c)(12) not-
information: for-profit water and wastewater systems.-
1. Financial statements for the immediately Property of any not-for-profit water and wastewater
preceding fiscal year, certified by an independent corporation which holds a current exemption from
certified public accountant, showing the financial federal income tax under s. 501(c)(12) of the
condition and records of operation of the company Internal Revenue Code, as amended, shall be
for that fiscal year. exempt from ad valorem taxation if the sole or
2. Any other records or information as may be primary function of the corporation is to construct,
requested by the property appraiser for the purposes maintain, or operate a water and/or wastewater
of determining whether the requirements of system in this state.
subsection (1)have been met. History.—s. 1,ch.2000-355.
(b) The exemption from ad valorem taxation
shall not be granted to a not-for-profit sewer and 196.202 Property of widows, widowers,
water company unless the company meets the blind persons, and persons totally and
criteria set forth in subsection (1). In determining permanently disabled.—
whether the company is operated as a profitmaking (1) Property to the value of $500 of every
venture, the property appraiser shall consider the widow, widower, blind person, or totally and
following: permanently disabled person who is a bona fide
1. Any advances or payments directly or resident of this state is exempt from taxation. As
indirectly by way of salary, fee, loan, gift, bonus, used in this section, the term "totally and
gratuity, drawing account, commission, or permanently disabled person" means a person who
otherwise (except for reimbursement of advances is currently certified by a physician licensed in this
for reasonable out-of-pocket expenses incurred on state, by the United States Department of Veterans
behalf of the applicant) to any person, company, or Affairs or its predecessor, or by the Social Security
other entity directly or indirectly controlled by such Administration to be totally and permanently
persons, or which pays any compensation to its disabled.
officers, directors, trustees, members, or (2) An applicant for the exemption under this
stockholders for services rendered to or on behalf section may apply for the exemption before
of the corporation; receiving the necessary documentation from the
United States Department of Veterans Affairs or its
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predecessor, or the Social Security Administration. '196.26 Exemption for real property
Upon receipt of the documentation, the exemption dedicated in perpetuity for conservation
shall be granted as of the date of the original purposes.—
application, and the excess taxes paid shall be (1) As used in this section:
refunded. Any refund of excess taxes paid shall be (a) "Allowed commercial uses" means
limited to those paid during the 4-year period of commercial uses that are allowed by the
limitation set forth in s. 197.182(1)(e). conservation easement encumbering the land
History. s. 12, ch. 71-133; s. 1, ch. 88-293; s. 1, ch. exempt from taxation under this section.
2001-204; s. 1,ch. 2001-245;s.27,ch.2012-193. (b) "Conservation easement" means the
196.24 Exemption for disabled ex-
property right described in s. 704.06.
„
servicemember or surviving spouse; evidence of (c) Conservation purposes means:
disability.— 1. Serving a conservation purpose, as defined
(1) Any ex-servicemember, as defined in s. in 26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which
196.012, who is a bona fide resident of the state, serves as the basis of a qualified conservation
who was discharged under honorable conditions, contribution under 26 U.S.C. s. 170(h); or
and who has been disabled to a degree of 10 percent 2.a. Retention of the substantial natural value
or more by misfortune or while serving during a of land, including woodlands, wetlands,
period of wartime service as defined in s. 1.01(14)
watercourses, ponds, streams, and natural open
is entitled to the exemption from taxation provided spaces;
for in s. 3(b), Art. VII of the State Constitution as b. Retention of such lands as suitable habitat
provided in this section. Property to the value of for fish,plants, or wildlife; or
$5,000 of such a person is exempt from taxation. c. Retention of such lands' natural value for
The production by him or her of a certificate of Water quality enhancement or water recharge.
disability from the United States Government or the (d) "Dedicated in perpetuity" means that the
United States Department of Veterans Affairs or its land is encumbered by an irrevocable, perpetual
predecessor before the property appraiser of the conservation easement.
county wherein the ex-servicemember's property (2) Land that is dedicated in perpetuity for
conservation purposes and that is used exclusively
lies is prima facie evidence of the fact that he or she
is entitled to the exemption. The unremarried for conservation purposes is exempt from ad
valorem taxation. Such exclusive use does not
surviving spouse of such a disabled ex- preclude the receipt of income from activities that
servicemember is also entitled to the exemption. are consistent with a management plan when the
(2) An applicant for the exemption under this income is used to implement,maintain,and manage
section may apply for the exemption before the management plan.
receiving the necessary documentation from the (3) Land that is dedicated in perpetuity for
United States Government or the United States conservation purposes and that is used for allowed
Department of Veterans Affairs or its predecessor. commercial uses is exempt from ad valorem
Upon receipt of the documentation, the exemption taxation to the extent of 50 percent of the assessed
shall be granted as of the date of the original value of the land.
application, and the excess taxes paid shall be (4) Land that comprises less than 40
refunded. Any refund of excess taxes paid shall be contiguous acres does not qualify for the exemption
limited to those paid during the 4-year period of provided in this section unless, in addition to
limitation set forth in s. 197.182(1)(e). meeting the other requirements of this section, the
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; use of the land for conservation purposes is
s. 1,ch.77-102; s. 8,ch. 84-114; s. 5,ch. 93-268; s. 1000,ch. determined by the Acquisition and Restoration
95-147; s. 31, ch. 95-280; s. 1, ch. 2002-271; s. 2, ch. 2005- Council created in s. 259.035 to fulfill a clearly
42; s. 28,ch.2012-193; s. 16,ch. 2018-1 18. delineated state conservation policy and yield a
Note.—Former s. 192.11. significant public benefit. In making its
determination of public benefit,the Acquisition and
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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.
(d) Provides nursery habitat for marine and History.—s. 1, ch.2009-157.
estuarine species; INote.—Section 8, ch. 2009-157, provides that "[t]he
(e) Provides protection or restoration of Department of Revenue may adopt emergency rules to
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. emergency rules."
Any land approved by the Acquisition and 196.28 Cancellation of delinquent taxes
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 196.29 Cancellation of certain taxes on real
have a third-party right of enforcement to enforce property acquired by a county, school board,
the terms of the applicable conservation easement charter school governing board, or community
for any easement that is not enforceable by a federal college district board of trustees.—Whenever any
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county, school board, charter school governing assessments or taxes, the tax collector or other tax
board, or community college district board of collecting agency having authority to collect such
trustees of this state has heretofore acquired, or taxes or special assessments shall, upon such taxes
shall hereafter acquire,title to any real property,the or special assessments becoming legally due and
taxes of all political subdivisions, as defined in s. payable, mail to the state agency or department
1.01, upon such property for the year in which title holding such land or other property, or if held by
to such property was acquired, or shall hereafter be the state, then to the Board of Trustees of the
acquired, shall be that portion of the taxes levied or Internal Improvement Trust Fund at Tallahassee, a
accrued against such property for such year which notice and make notation under the same date of
the portion of such year which has expired at the such notice on the tax roll, which said notice shall
date of such acquisition bears to the entire year, and contain a description of the lands or other property
the remainder of such taxes for such year shall stand owned by the state or its agency upon which taxes
canceled. or special assessments have been levied and are
History.—s. 1,ch.26974, 1951;s. 1,ch. 65-179;ss. 1,2, collectible, and the amount of such special
ch.69-55;s. 1,ch.69-300;s. 1,ch.88-220;s.2,ch.2000-306. assessments or taxes, and unless such notation of
Note.—Former s. 192.60. notice on the tax roll shall have been made, any
196.295 Property transferred to exempt nonpayment by the said state or its agency of taxes
governmental unit; tax payment into escrow; or special assessments shall not constitute a
taxes due from prior years.— delinquency or be the basis on which the said lands
(1) In the event fee title to property is acquired or other property may be sold for the nonpayment
between January I and November 1 of any year by of such taxes or special assessments.
a governmental unit exempt under this chapter by History.—s. 1, ch. 15640, 1931; CGL 1936 Supp.
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.
exclusively for federal, state, county, or municipal 1, 2, ch. 69-55; ss. 31, 35, ch. 69-106; s. 94, ch. 79-190.
purposes, the taxpayer is required to pay all taxes
due from prior years.
History.—s. 13,ch.74-234; s. 1,ch. 75-103;s. 7,ch. 85-
322; s.26,ch. 86-152; s. 15,ch. 86-300; s.4, ch. 88-101; s. 8,
ch. 92-173.
196.31 Taxes against state properties;
notice.—Whenever lands or other property of the
state or of any agency thereof are situated within
any district, subdistrict or governmental unit for the
purpose of taxation,which said lands or any of them
or other property, are or shall be subject to special
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FLORIDA STATUTES board of county commissioners, clerk of the circuit
court, or county comptroller, or their deputies or
CHAPTER 197 assistants, or newspaper in which an advertisement
TAX COLLECTIONS, SALES, AND LIENS of sale may be published does not defeat the
(EXCERPT) payment of taxes, interest, fees, and costs due and
may be corrected at any time by the party
197.122 Lien of taxes; application. responsible in the same manner as provided by law
197.162 Tax discount payment periods. for performing acts in the first place. Amounts so
197.2421 Property tax deferral. corrected shall be deemed to be valid ab initio and
197.2423 Application for property tax deferral; do not affect the collection of the tax. All owners of
determination of approval or denial property are held to know that taxes are due and
by tax collector. payable annually and are responsible for
197.2425 Appeal of denied tax deferral. ascertaining the amount of current and delinquent
197.243 Definitions relating to homestead taxes and paying them before April 1 of the year
property tax deferral. following the year in which taxes are assessed. A
197.252 Homestead tax deferral. sale or conveyance of real or personal property for
197.2524 Tax deferral for recreational nonpayment of taxes may not be held invalid
and commercial working waterfront except upon proof that:
properties and affordable rental (a) The property was not subject to taxation;
housing property. (b) The taxes were paid before the sale of
197.2526 Eligibility for tax deferral for personal property; or
affordable rental housing property (c) The real property was redeemed before
197.254 Annual notification to taxpayer. receipt by the clerk of the court of full payment for
197.263 Change in ownership or use of a deed based upon a certificate issued for
property. nonpayment of taxes, including all recording fees
197.292 Construction. and documentary stamps.
197.301 Penalties. (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) As used in this subsection, the term "an
shall continue in full force from January 1 of the essential condition of the subject property" means
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 1. Environmental restrictions, zoning
in the county or the sale of the property is restrictions, or restrictions on permissible use;
insufficient to pay all delinquent taxes, interest, 2. Acreage;
fees, and costs due, a personal property tax lien 3. Wetlands or other environmental lands that
applies against all other personal property of the are or have been restricted in use because of such
taxpayer in the county. However, a lien against environmental features;
other personal property does not apply against 4. Access to usable land;
property that has been sold and is subordinate to 5. Any characteristic of the subject parcel
any valid prior or subsequent liens against such which, in the property appraiser's opinion, caused
other property. An act of omission or commission the appraisal to be clearly erroneous; or
on the part of a property appraiser, tax collector,
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6. Depreciation of the property that was based (4) If the discount period ends on a Saturday,
on a latent defect of the property which existed but Sunday, or legal holiday, the discount period,
was not readily discernible by inspection on including the zero percent period, extends to the
January 1, but not depreciation from any other next working day, if payment is delivered to the
cause. designated collection office of the tax collector.
(b) The material mistake of fact may be History.—s. 134,ch. 85-342; s. 1,ch. 92-312; s.2,ch.
corrected by the property appraiser, in the same 98-139; s. 6,ch. 2011-151; s.3,ch.2011-181.
manner as provided by law for performing the act
in the first place only within 1 year after the 197.2421 Property tax deferral.—
approval of the tax roll pursuant to s. 193.1142. If (1) If a property owner applies for a property
corrected, the tax roll becomes valid ab initio and tax deferral and meets the criteria established in this
does not affect the enforcement of the collection of chapter, the tax collector shall approve the deferral
the tax. If the correction results in a refund of taxes of the ad valorem taxes and non-ad valorem
paid on the basis of an erroneous assessment assessments.
included on the current year's tax roll, the property (2) Authorized property tax deferral
programs are:
appraiser may request the department to pass upon
the refund request pursuant to s. 197.182 or may (a) Homestead tax deferral.
submit the correction and refund order directly to (b) Recreational and commercial working
the tax collector in accordance with the notice Waterfront deferral.
provisions of s. 197.182(2). Corrections to tax rolls (c) Affordable rental housing deferral.
for previous years which result in refunds must be (3) Ad valorem taxes, non-ad valorem
made pursuant to s. 197.182. assessments, and interest deferred pursuant to this
History.—s. 129, ch. 85-342; s. 11, ch. 88-216; s. 9, ch. chapter constitute a priority lien and attach to the
91-295; s. 6,ch. 92-32; s. 1,ch. 98-167; s. 3, ch.2011-151. property in the same manner as other tax liens.
Deferred taxes, assessments, and interest, however,
197.162 Tax discount payment periods.— are due,payable, and delinquent as provided in this
(1) For all taxes assessed on the county tax chapter.
rolls and collected by the county tax collector, History.—s. 11,ch. 2011-151.
discounts for payments made before delinquency
shall be at the rate of 4 percent in the month of 197.2423 Application for property tax
November or at any time within 30 days after the deferral; determination of approval or denial by
sending of the original tax notice; 3 percent in the tax collector.—
following month of December; 2 percent in the (1) A property owner is responsible for
following month of January; 1 percent in the submitting an annual application for tax deferral
following month of February; and zero percent in with the county tax collector on or before March 31
the following month of March or within 30 days following the year in which the taxes and non-ad
before the date of delinquency if the date of valorem assessments are assessed.
delinquency is after April 1. (2) Each applicant shall demonstrate
(2) If a taxpayer makes a request to have the compliance with the requirements for tax deferral.
original tax notice corrected, the discount rate for (3) The application for deferral shall be made
early payment applicable at the time of the request upon a form prescribed by the department and
applies for 30 days after the sending of the provided by the tax collector. The tax collector may
corrected tax notice. require the applicant to submit other evidence and
(3) A discount rate of 4 percent applies for 30 documentation deemed necessary in considering
days after the sending of a tax notice resulting from the application. The application form shall advise
the action of a value adjustment board when a the applicant:
corrected tax notice is issued before the taxes (a) Of the manner in which interest is
become delinquent pursuant to s. 197.333. computed.
Thereafter, the regular discount periods apply. (b) Of the conditions that must be met to
qualify for approval.
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(c) Of the conditions under which deferred value adjustment board and shall inform the
taxes, assessments, and interest become due, applicant of the procedure for filing such an appeal.
payable, and delinquent. 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.—
applicant's property. 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 applicant's behalf,on his or her right to tax deferral.
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-
334; s. 146, ch. 85-342; s. 161, ch. 91-112; s. 1008, ch. 95-
deferral shall be used in calculating taxes due and 147; s. 6,ch. 98-139; s. 13,ch.2011-151.
payable net of discounts for early payment as Note.—Former s. 197.0166; s. 197.253.
provided in s. 197.162.
(8) The tax collector shall notify the property 197.243 Definitions relating to homestead
appraiser in writing of those parcels for which taxes property tax deferral.—
have been deferred. (1) "Household" means a person or group of
(9) A tax deferral may not be granted if: persons living together in a room or group of rooms
(a) The total amount of deferred taxes, non- as a housing unit, but the term does not include
ad valorem assessments, and interest, plus the total persons boarding in or renting a portion of the
amount of all other unsatisfied liens on the dwelling.
property, exceeds 85 percent of the just value of the (2) "Income" means the "adjusted gross
property; or income," as defined in s. 62 of the United States
(b) The primary mortgage financing on the Internal Revenue Code, of all members of a
property is for an amount that exceeds 70 percent household.
of the just value of the property. History.—s. 2,ch. 77-301; s. 1,ch.78-161;s. 19,ch.79-
(10) A tax collector who finds that the 334; s. 144,ch. 85-342; s. 4,ch. 98-139; s. 14, ch. 2011-151.
applicant is not entitled to the deferral shall send a Note.—Former s. 197.0164.
notice of disapproval within 45 days after the date 197.252 Homestead tax deferral.—
the application is filed, citing the reason for (1) Any person who is entitled to claim
disapproval. The original notice of disapproval homestead tax exemption under s. 196.031(1) may
shall be sent to the applicant and shall advise the apply to defer payment of a portion of the combined
applicant of the right to appeal the decision to the total of the ad valorem taxes, non-ad valorem
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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. Which exceeds 5 percent of the applicant's 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. Which exceeds 3 percent of the applicant's 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. In its entirety if the applicant's household 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 as "recreational and commercial working
additional homestead exemption under s. 196.075 waterfront," the ordinance may specify 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
full year's household income shall be made by 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.
denied on property that has been granted a tax (6)(a) If an application for deferral is granted
deferral. on property that is located in a community
History.—s.3,ch.77-301;s.2,ch.78-161;s.20,ch.79- redevelopment area, the amount of taxes eligible
334; s. 145, ch. 85-342; s. 1, ch. 89-328; s. 1007,ch. 95-147; for deferral is limited, as provided for in paragraph
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. (b), if:
Note.—Former s. 197.0165. 1. The community redevelopment agency has
previously issued instruments of indebtedness that
197.2524 Tax deferral for recreational and are secured by increment revenues on deposit in the
commercial working waterfront properties and community redevelopment trust fund; and
affordable rental housing property.—
(1) This section applies to:
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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;
12,ch. 93-132; s. 18,ch.2011-151.
defeased, this paragraph no longer applies. s. 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 I 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, However, if the change in ownership is to a
ch. 2011-151.
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,
income as defined in s.420.0004 for the households assessments, and interest due.
described in subsection (2). (3) During any year in which the total amount
(2) Units that are occupied by extremely-low- of deferred taxes, interest, assessments, and all
income persons, very-low-income persons, low- other unsatisfied liens on the homestead exceeds 85
income persons, or moderate-income persons as percent of the just value of the homestead, the tax
these terms are defined in s. 420.0004. collector shall notify the owner that the portion of
History.—s. 6,ch.2007-198; s. 17,ch.2011-151. taxes, interest, and assessments which exceeds 85
Note.—Former s. 197.3071. percent of the just value of the homestead is due
and payable within 30 days after the notice is sent.
197.254 Annual notification to taxpayer.— Failure to pay the amount due causes the total
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amount of deferred taxes, interest, and assessments ad valorem assessments subject to collection
to become delinquent. pursuant to the uniform method of collection set
(4) Each year, upon notification, each owner forth in s. 197.3632, and interest.
of property on which taxes, interest, and (2) Any person against whom the penalties
assessments have been deferred shall submit to the prescribed in this section have been imposed may
tax collector a list of, and the current value of, all appeal the penalties imposed to the value
outstanding liens on the owner's homestead. adjustment board within 30 days after the penalties
Failure to respond to this notification within 30 are imposed.
days causes the total amount of deferred taxes, 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 197.323 Extension of roll during
shall sell a tax certificate for the delinquent taxes, adjustment board hearings.—
interest,and assessments in the manner provided by (1) Notwithstanding the provisions of s.
s. 197.432. 193.122, the board of county commissioners may,
History.—s. 7, ch. 77-301; s. 5, ch. 78-161; s. 149, ch.
85-342; s. 5,ch.92-312; s. 1009,ch. 95-147; s.20,ch. 2011- upon request by the tax collector and by majority
151. vote, order the roll to be extended prior to
Note.—Former s. 197.0169. completion of value adjustment board hearings, if
completion thereof would otherwise be the only
197.292 Construction.—This chapter does cause for a delay in the issuance of tax notices
not: beyond November 1. For any parcel for which tax
(1) Prohibit the collection of personal liability is subsequently altered as a result of board
property taxes that become a lien against tax- action, the tax collector shall resolve the matter by
deferred property; following the same procedures used for correction
(2) Defer payment of special assessments to of errors. However, approval by the department is
benefited property other than those specifically not required for refund of overpayment made
allowed to be deferred; or pursuant to this section.
(3) Affect any provision of any mortgage or (2) A tax certificate or warrant shall not be
other instrument relating to property requiring a issued under s. 197.413 or s. 197.432 with respect
person to pay ad valorem taxes or non-ad valorem to delinquent taxes on real or personal property for
assessments. the current year if a petition currently filed with
History.—s. 10,ch. 77-301; s. 152, ch. 85-342; s. 6,ch. respect to such property has not received final
89-328; s. 23,ch.2011-151.
Note.—Former s. 197.0172. action by the value adjustment board.
History.—s. 156,ch. 85-342; s. 163,ch. 91-112.
197.301 Penalties.—
(1) The following penalties shall be imposed
on any person who willfully files incorrect
information for a tax deferral:
(a) The person shall pay the total amount of
deferred taxes and non-ad valorem assessments
subject to collection pursuant to the uniform
method of collection set forth in s. 197.3632, and
interest, which amount shall immediately become
due.
(b) The person shall be disqualified from
filing a tax deferral application for the next 3 years.
(c) The person shall pay a penalty of 25
percent of the total amount of deferred taxes, non-
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FLORIDA STATUTES and auditor of the county, who shall credit the
same to the tax collector with the amount thereof
CHAPTER 200 DETERMINATION OF and 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
200.069 Notice of proposed property taxes territory in which other special taxes are to be
and non-ad valorem assessments. assessed, and the property appraiser shall, upon
receipt of such statements and orders from the
200.011 Duty of county commissioners board of county commissioners and school board
and school board in setting rate of taxation.— setting forth the rate of taxation to be levied on
(1) The county commissioners shall the real and personal property therein,proceed to
determine the amount to be raised for all county assess such property and enter the taxes thereon
purposes, except for county school purposes, and in the assessment rolls to be provided for that
shall enter upon their minutes the rates to be purpose.
levied for each fund respectively, together with (5) The property appraiser shall designate
the rates certified to be levied by the board of and separately identify by certificate to the tax
county commissioners for use of the county, collector the rate of taxation to be levied for the
special taxing district, board, agency, or other use of the county and school board and the total
taxing unit within the county for which the board rate of taxation for all other taxing authorities in
of county commissioners is required by law to the county.
levy taxes. (6) The board of county commissioners
(2) The county commissioners shall shall certify to the property appraiser and tax
ascertain the aggregate rate necessary to cover all collector the millage rates to be levied for the use
such taxes and certify the same to the property of the county and special taxing districts,boards,
appraiser within 30 days after the adjournment of and authorities and all other taxing units within
the value adjustment board. The property the county for which the board of county
appraiser shall carry out the full amount of taxes commissioners is required by law to levy taxes.
for all county purposes, except for school The district school board, each municipality, and
purposes, under one heading in the assessment the governing board or governing authority of
roll to be provided for that purpose, and the each special taxing district or other taxing unit
county commissioners shall notify the clerk and within the county the taxes of which are assessed
auditor and tax collector of the county of the on the tax roll prepared by the property appraiser,
amounts to be apportioned to the different but for which the board of county commissioners
accounts out of the total taxes levied for all is not required by law to levy taxes, shall certify
purposes. to the property appraiser and tax collector the
(3) The county depository, in issuing millage rate set by such board, municipality,
receipts to the tax collector, shall state in each of authority, special taxing district, or taxing unit.
his or her receipts,which shall be in duplicate,the The certifications required by this subsection
amount deposited to each fund out of the deposits shall be made within 30 days after the value
made with it by the tax collector. When any such adjustment board adjourns.
receipts shall be given to the tax collector by the History.—s. 2, ch. 4885, 1901; GS 532; s. 30, ch.
5596, 1907; RGS 731; CGL 937; s. 6, ch. 20722, 1941; s.
county depository, the tax collector shall 1, ch. 67-227; s. 1, ch. 67-512; ss. 1,2, ch. 69-55; s. 1, ch.
immediately file one of the same with the clerk 69-300; s. 36, ch. 71-355; s. 18, ch. 76-133; s. 1, ch. 77-
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102;s. 1,ch.77-248;s. 90,ch.79-400; s. 71,ch. 82-226; s. the officer receives written disapproval from the
164,ch. 91-112; s. 1048,ch.95-147. executive director.
Note.—Former s. 193.31. (1) The first page of the notice shall read:
200.069 Notice of proposed property NOTICE OF PROPOSED PROPERTY TAXES
taxes and non-ad valorem assessments.— DO NOT PAY—THIS IS NOT A BILL
Pursuant to s. 200.065(2)(b), the property The taxing authorities which levy property
appraiser, in the name of the taxing authorities taxes against your property will soon hold
and local governing boards levying non-ad PUBLIC HEARINGS to adopt budgets and tax
valorem assessments within his or her jurisdiction rates for the next year.
and at the expense of the county, shall prepare The purpose of these PUBLIC HEARINGS is
and deliver by first-class mail to each taxpayer to to receive opinions from the general public and to
be listed on the current year's assessment roll a answer questions on the proposed tax change and
notice of proposed property taxes, which notice budget PRIOR TO TAKING FINAL ACTION.
shall contain the elements and use the format Each taxing authority may AMEND OR
provided in the following form. Notwithstanding ALTER its proposals at the hearing.
the provisions of s. 195.022, no county officer (2)(a) The notice shall include a brief legal
shall use a form other than that provided herein. description of the property,the name and mailing
The Department of Revenue may adjust the address of the owner of record, and the tax
spacing and placement on the form of the information applicable to the specific parcel in
elements listed in this section as it considers question. The information shall be in columnar
necessary based on changes in conditions form. There shall be seven column headings
necessitated by various taxing authorities. If the which shall read: "Taxing Authority," "Your
elements are in the order listed, the placement of Property Taxes Last Year," "Last Year's
the listed columns may be varied at the discretion Adjusted Tax Rate (Millage)," "Your Taxes This
and expense of the property appraiser, and the Year IF NO Budget Change Is Adopted," "Tax
property appraiser may use printing technology Rate This Year IF PROPOSED Budget Is
and devices to complete the form, the spacing, Adopted (Millage)," "Your Taxes This Year IF
and the placement of the information in the PROPOSED Budget Change Is Adopted," and
columns. In addition, the property appraiser may "A Public Hearing on the Proposed Taxes and
not include in the mailing of the notice of ad Budget Will Be Held:."
valorem taxes and non-ad valorem assessments (b) As used in this section, the term "last
additional information or items unless such year's adjusted tax rate" means the rolled-back
information or items explain a component of the rate calculated pursuant to s. 200.065(1).
notice or provide information directly related to (3) There shall be under each column
the assessment and taxation of the property. A heading an entry for the county; the school
county officer may use a form other than that district levy required pursuant to s. 1011.60(6);
provided by the department for purposes of this other operating school levies; the municipality or
part, but only if his or her office pays the related municipal service taxing unit or units in which the
expenses and he or she obtains prior written parcel lies, if any; the water management district
permission from the executive director of the levying pursuant to s. 373.503; the independent
department; however, a county officer may not special districts in which the parcel lies, if any;
use a form the substantive content of which is at and for all voted levies for debt service applicable
variance with the form prescribed by the
department. The county officer may continue to to the parcel, if any.
use such an approved form until the law that (4) For each entry listed in subsection (3),
specifies the form is amended or repealed or until there shall appear on the notice the following:
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(a) In the first column, a brief, commonly (6)(a) The second page of the notice shall
used name for the taxing authority or its state the parcel's market value and for each taxing
governing body. The entry in the first column for authority that levies an ad valorem tax against the
the levy required pursuant to s. 1011.60(6) shall parcel:
be `By State Law." The entry for other operating 1. The assessed value, value of exemptions,
school district levies shall be `By Local Board." and taxable value for the previous year and the
Both school levy entries shall be indented and current year.
preceded by the notation "Public Schools:". For 2. Each assessment reduction and
each voted levy for debt service, the entry shall exemption applicable to the property, including
be "Voter Approved Debt Payments." 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) In the third column, last year's adjusted (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.
(d) In the fourth column, the gross amount If you feel that the market value of your
of ad valorem taxes which will apply to the parcel property is inaccurate or does not reflect fair
in the current year if each taxing authority levies market value, or if you are entitled to an
last year's adjusted tax rate or,in the case of voted exemption or classification that is not reflected
levies for debt service, the amount previously above, contact your county property appraiser at
authorized by referendum. ...(phone number)... or ...(location)....
(e) In the fifth column,the tax rate that each If the property appraiser's office is unable to
taxing authority must levy against the parcel to resolve the matter as to market value,
fund the proposed budget or, in the case of voted classification, or an exemption, you may file a
levies for debt service, the tax rate previously petition for adjustment with the Value
authorized by referendum. Adjustment Board. Petition forms are available
(f) In the sixth column, the gross amount of from the county property appraiser and must be
ad valorem taxes that must be levied in the current tiled ON OR BEFORE ...(date)....
year if the proposed budget is adopted. (8) The reverse side of the first page of the
(g) In the seventh column, the date, the form shall read:
time, and a brief description of the location of the
public hearing required pursuant to s. EXPLANATION
200.065(2)(c).
(5) Following the entries for each taxing *COLUMN 1 "YOUR PROPERTY TAXES
authority, a final entry shall show: in the first LAST YEAR"
column,the words"Total Property Taxes:"and in This column shows the taxes that applied last year
the second fourth and sixth columns the sum of to your property. These amounts were based on
the entries for each of the individual taxing budgets adopted last year and your property's
authorities.The second,fourth,and sixth columns previous taxable value.
shall immediately below said entries be labeled 'COLUMN 2—"YOUR TAXES IF NO
Column 1, Column 2, and Column 3, BUDGET CHANGE IS ADOPTED"
respectively. Below these labels shall appear, in This column shows what your taxes will be this
boldfaced type, the statement: SEE REVERSE year IF EACH TAXING AUTHORITY DOES
SIDE FOR EXPLANATION. NOT CHANGE ITS PROPERTY TAX LEVY.
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These amounts are based on last year's budgets There must be a clear partition between the notice
and your current assessment. of proposed property taxes and the notice of
*COLUMN 3—"YOUR TAXES IF PROPOSED proposed or adopted non-ad valorem
BUDGET CHANGE IS ADOPTED" assessments. The partition must be a bold,
This column shows what your taxes will be this horizontal line approximately 1/8-inch thick. By
year under the BUDGET ACTUALLY rule, the department shall provide a format for the
PROPOSED by each local taxing authority. The form of the notice of proposed or adopted non-ad
proposal is NOT final and may be amended at the valorem assessments which meets the following
public hearings shown on the front side of this minimum requirements:
notice. The difference between columns 2 and 3 1. There must be subheading for columns
is the tax change proposed by each local taxing listing the levying local governing board, with
authority and is NOT the result of higher corresponding assessment rates expressed in
assessments. dollars and cents per unit of assessment, and the
associated assessment amount.
*Note: Amounts shown on this form do NOT 2. The purpose of each assessment must
reflect early payment discounts you may have also be listed in the column listing the levying
received or may be eligible to receive. (Discounts local governing board if the purpose is not clearly
are a maximum of 4 percent of the amounts indicated by the name of the board.
shown on this form.) 3. Each non-ad valorem assessment for
(9) The bottom portion of the notice shall each levying local governing board must be listed
further read in bold, conspicuous print: separately.
4. If a county has too many municipal
"Your final tax bill may contain non-ad service benefit units or assessments to be listed
valorem assessments which may not be separately, it shall combine them by function.
reflected on this notice such as 5. A brief statement outlining the
assessments for roads, fire, garbage, responsibility of the tax collector and each
lighting, drainage, water, sewer, or other levying local governing board as to any non-ad
governmental services and facilities valorem assessment must be provided on the
which may be levied by your county, city, form, accompanied by directions as to which
or any special district." office to contact for particular questions or
(10)(a) If requested by the local governing problems.
board levying non-ad valorem assessments and (b) If the notice includes all adopted non-ad
agreed to by the property appraiser, the notice valorem assessments, the provisions contained in
specified in this section may contain a notice of subsection (9) shall not be placed on the notice.
proposed or adopted non-ad valorem History.—s.26,ch. 80-274; s. 15,ch. 82-154; s. 12,
assessments. If so agreed, the notice shall be ch. 82-226; s. 10,ch. 82-385; s. 13,ch. 83-204; s. 3,ch.
titled: 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.
NOTICE OF PROPOSED PROPERTY TAXES 94-232; s. 67, ch. 94-353; s. 1482,ch. 95-147; s.26, ch.
AND PROPOSED OR ADOPTED 97-255; s.4, ch. 98-167; s.4,ch.2001-137; s. 7,ch. 2002-
NON-AD VALOREM ASSESSMENTS 18; s. 912, ch.2002-387; s. 1,ch.2009-165; s. 30, ch.
2010-5; s. 13, ch.2020-10.
DO NOT PAY—THIS IS NOT A BILL
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-5
AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS
12D-5.001 Agricultural Classification, Definitions
12D-5.002 Purchase Price Paid as a Factor in Determining Agricultural Classification (Repealed)
12D-5.003 Dwellings on Agriculturally Classified Land
12D-5.004 Applicability of Other Factors to Classification of Agricultural Lands
12D-5.005 Outdoor Recreational or Park Lands
12D-5.010 Definitions
12D-5.011 Assessment of Oil, Mineral and Other Subsurface Rights
12D-5.012 Liens on Subsurface Rights
12D-5.014 Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park
Property Assessed Under Section 193.501, F.S.
12D-5.001 Agricultural Classification, Definitions.
(1) For the purposes of Section 193.461, F.S., agricultural purposes does not include the wholesaling,
retailing or processing of farm products, such as by a canning factory.
(2) Good faith commercial agricultural use of property is defined as the pursuit of an agricultural
activity for a reasonable profit or at least upon a reasonable expectation of meeting investment cost and
realizing a reasonable profit. The profit or reasonable expectation thereof must be viewed from the
standpoint of the fee owner and measured in light of his investment.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461 FS. History—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 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—New 10-12-76,
Formerly 12D-5.03.
12D-5.004 Applicability of Other Factors to Classification of Agricultural Lands.
(1) Other factors enumerated by the court in Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which
the property appraiser may consider,but to which he is not limited, are:
(a) Opinions of appropriate experts in the fields;
(b) Business or occupation of owner; (Note that this cannot be considered over and above, or to the
exclusion of, the actual use of the property.) (See AGO 70-123.)
(c) The nature of the terrain of the property;
(d) Economic merchantability of the agricultural product; and
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(e) The reasonably attainable economic salability of the product within a reasonable future time for
the particular agricultural product.
(2) Other factors that are recommended to be considered are:
(a) Zoning (other then Section 193.461, F.S.), applicable to the land;
(b) General character of the neighborhood;
(c) Use of adjacent properties;
(d)Proximity of subject properties to a metropolitan area and services;
(e) Principal domicile of the owner and family;
(f) Date of acquisition;
(g) Agricultural experience of the person conducting agricultural operations;
(h)Participation in governmental or private agricultural programs or activities;
(i) Amount of harvest for each crop;
0) Gross sales from the agricultural operation;
(k) Months of hired labor; and
(1) Inventory of buildings and machinery and the condition of the same.
(3)A minimum acreage cannot be required for agricultural assessment in determining whether the use
of the land for agricultural purposes is bona fide.
Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 193.461, 213.05 FS. History New 10-
12-76, Amended 11-10-77, Formerly 12D-5.04, Amended 11-1-12.
12D-5.005 Outdoor Recreational or Park Lands.
The recreational use must be non-commercial. The term "non-commercial" would not prohibit the
imposition of a fee or charge to use the recreational or park facility so long as the fee or charge is calculated
solely to defray the reasonable expenses of maintaining the land for recreational or park purposes. Since
public access is necessarily a prerequisite to classification and tax treatment under Section 193.501, F.S.,
and Article VII, Section 4, Florida Constitution, the Trustees of the Internal Improvement Trust Fund or
the governing board of a county or delegated municipality, as the case may be, in their discretion need not
accept an instrument conveying development rights or establishing a covenant under the statute. In all
cases, the tax treatment provided by Section 193.501, F.S., shall continue only so long as the lands are
actually used for outdoor recreational or park purposes. Since all property is assessed as of its status on
January 1 of the tax year, if the instrument conveying the development rights or establishing the covenant
is not accepted by the appropriately authorized body on or before January 1 of the tax year, then special
treatment under Section 193.501, F.S., would not be available for that tax year. When special treatment
under the statute is to be granted because of a covenant, such special treatment shall be granted only if the
covenant extends for a period of ten or more years from January 1 of each year for which such special
treatment assessment is made; however, recognition of the restriction and length of any covenant
extending less than 10 years shall be made in assessing the just value of the land under Section 193.011,
F.S.
Ruleinaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.501 FS. History—New
10-12-76, Amended 11-10-77, Formerly 12D-5.05, Amended 12-31-98.
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 there in the current
Florida Statutes. In this connection, reference is made to the definitions in Sections 192.001, 211.01 and
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211.30, F.S.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193,461, 193.481, 211.01,
211.30 FS. History 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
contemporary, arm's length, and the contract rent appears to reflect market value, the property appraiser
may consider the total value of the contract and discount it to present value as a means of determining just
value.
(4) At such time as all mineral assets shall be deemed depleted under present technology or upon a
final decree by a court or action or ruling by a quasi-judicial body of competent jurisdiction ordering that
no further extraction of minerals will be permitted, the property appraiser shall reduce the assessment of
such subsurface rights in accordance with existing circumstances. However, as long as such interests
remain, they shall continue to be separately assessed.
(5) Insofar as they may be applied, statutes and regulations not conflicting with the provisions of this
chapter pertaining to the assessment and collection of ad valorem taxes on real property, shall apply to the
separate assessment and taxation of subsurface rights.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 193.062, 193.114(2),
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193.481 FS. History New 2-10-82, Formerly 12D-5.IL
12D-5.012 Liens on Subsurface Rights.
(1) Tax certificates and tax liens may be acquired,purchased, transferred and enforced, and tax deeds
issued encumbering subsurface rights as they are on real property. Except that in the case of a tax lien on
leased subsurface rights where mineral rights are leased or otherwise transferred for a term of years, the
lien shall be a personal liability of the lessee and shall be a lien against all property of the lessee.
(2) The owner of subsurface rights shall, by recording with the clerk of the circuit court his name,
address and the legal description of the property in which he has a subsurface interest, be entitled to
notification, by registered mail with return receipt requested, of.
(a)Non-payment of taxes by the surface owner, or the sale of tax certificates affecting the surface;
(b) Or applications for a tax deed for the surface interest;
(c) Or any foreclosure proceedings thereon.
(3)No tax deed nor foreclosure proceedings shall affect the subsurface owner's interest if he has filed
with the clerk of the circuit court and such notice as described above is not given.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.481, 211.18 FS. History—New 2-
10-82, Formerly 12D-5.12.
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 New 11-
1-12.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-6
MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION
CONTROL DEVICES,AND FEE TIME-SHARE DEVELOPMENTS
12D-6.001 Mobile Homes and Prefabricated or Modular Housing Units Defined
12D-6.002 Assessment of Mobile Homes
12D-6.003 Recreational Vehicle Type Units; Determination of Permanently Affixed
12D-6.004 Prefabricated or Modular Housing Units —Realty or Tangible Personal Property
12D-6.005 Pollution Control Devices
12D-6.006 Fee Time-Share Real Property
12D-6.001 Mobile Homes and Prefabricated or Modular Housing Units Defined.
(1) Mobile homes are vehicles which satisfy the following:
(a) Manufactured upon a chassis or under carriage as an integral part thereof, and
(b) Without independent motive power; and
(c) Designed and equipped to provide living and sleeping facilities for use as a home, residence, or
apartment; or designed for operation over streets and highways.
(d)The definition of"mobile home"shall be as defined under Sections 320.01(2)and 723.003(3),F.S.
(1989) and under paragraph 12A-1.007(11)(a), F.A.C.
(2) A prefabricated or modular housing unit or portion thereof, is a structure not manufactured upon
an integral chassis or under carriage for travel over the highways, even though transported over the
highways as a complete structure or portion thereof, to a site for erection or use.
(3)"Permanently affixed."A mobile home shall be considered"permanently affixed"if it is tied down
and connected to the normal and usual utilities, and if the owner of the mobile home is also the owner of
the land to which it is affixed.
(4) The "owner" of a mobile home shall be considered the same as the owner of the land for purposes
of this rule chapter if all of the owners of the mobile home are also owners of the land, either jointly or as
tenants in common. This definition shall apply even though other persons, either jointly or as tenants in
common, also own the land but do not own the mobile home. The owners of the realty must be able, if
they convey the realty, to also convey the mobile home. In this event reference shall be made to the
proportions of interests in the land and in the mobile home so owned.
(a) Ownership of the land may be through a "cooperative," which is that form of ownership of real
property wherein legal title is vested in a corporation or other entity and the beneficial use is evidenced
by an ownership interest in the cooperative association and a lease or other muniment of title or possession
granted by the cooperative association as the owner of all the cooperative property.
(b) Ownership of the land may also be in the form of an interest in a trust conferring legal or equitable
title together with a present possessory right on the holder.
(c) Where a mobile home is owned by a corporation, the owner of the mobile home shall not be
considered the same as the owner of the land unless the corporation also owns the land as provided in this
rule section.
(5) The owner of the mobile home shall not be considered an owner of the land if his name does not
appear on an instrument of title to the land.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 196.031,
320.01(2), 320.015, 320.08(11), 320.0815 FS.History New 10-12-76,Amended 11-10-77, Formerly 12D-
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6.01, Amended 2-17-93.
12D-6.002 Assessment of Mobile Homes.
(1) This rule subsection shall apply if the owner of the mobile home is also the owner of the land on
which the mobile home is permanently affixed and the mobile home has a current sticker affixed,
regardless of the series.
(a)The property appraiser shall assess such mobile home as realty and it shall be taxed as real property.
The property appraiser should get proof of title of the mobile home and land. Section 319.21, F.S., states
that no person shall sell a motor vehicle for purposes of the registration and licenses provisions without
delivering a certificate of title to the purchaser. The owner may provide evidence of affixation on Form
DR-402, Declaration of Mobile Home as Real Property, to assist the property appraiser. However, this
information shall not be determinative.
(b) The mobile home shall be issued an"RP" series sticker as provided in Section 320.0815,F.S. The
owner is required to purchase an "RP" sticker from the tax collector.
(c) If the owner purchases an "MH" series sticker, this shall not affect the requirements of paragraph
(a) of this rule subsection.
(d) This rule subsection shall apply to permanently affixed mobile homes and appurtenances which
are held for display by a licensed mobile home dealer or a licensed mobile home manufacturer. Any item
of tangible personal property or any improvement to real property which is appurtenant to a mobile home
and which is not held strictly for resale is subject to ad valorem tax. The mobile home and appurtenances
are considered tangible personal property and inventory not subject to the property tax if the following
conditions are met:
1. The mobile home and any appurtenance is being held strictly for resale as tangible personal property
and is not rented, occupied, or otherwise used; and
2. The mobile home is not used as a sales office by the mobile home dealer or mobile home
manufacturer; and
3. The mobile home does not bear an "RP" series sticker.
(2) This rule subsection shall apply to any mobile home which does not have a current license sticker
affixed.
(a) It shall not be considered to be real property.
(b) It is required to have a current license plate properly affixed as required by Section 320.08(l 1) 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 fact that the owner purchases an "RP"
or "MH" sticker after January 1, does not rebut the presumption stated in paragraph (2)(c) of this rule
section. However, if in fact the mobile home was permanently affixed to realty on January 1, the property
appraiser could consider this to rebut the presumption that the mobile home is tangible personal property,
in the exercise of his judgment considering the factors stated within Section 193.075(1), F.S. Such a
mobile home would be required to be taxed as real property and required to purchase an "RP" series
sticker, as outlined in subsection (1) of this rule section.
(5) The statutory presumption that a mobile home without a current sticker or tag is tangible personal
property may be rebutted only by facts in existence at the January 1 assessment date. Such facts shall be
limited to the following factors:
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(a) The property appraiser's exercise of judgment in determining it to be permanently affixed to realty
as of January 1, based on the criteria in Section 193.075(1), F.S., as outlined in subsection(4) of this rule
section consistent with the requirement to purchase an"RP" series sticker; or
(b) Documentation of having paid the proper license tax and having properly purchased an "MH"
sticker which was in fact current on the January 1 assessment date as provided in subsection (3) of this
rule section.
(6) A person having documentation of having paid the tangible personal property tax for any year
should seek a refund of license tax from the Department of Highway Safety and Motor Vehicles for the
same period for which he later purchased an "MH"tag.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 320.015,
320.055, 320.08(11), 320.0815 FS. History—New 10-12-76, Formerly 12D-6.02, Amended 2-17-93, 1-11-
94, 12-27-94, 12-28-95, 1-2-01.
12D-6.003 Recreational Vehicle Type Units; Determination of Permanently Affixed.
(1) This rule subsection shall apply to a recreational vehicle type unit described in Section 320.01(1),
F.S.,which is tied down, or when the mode of attachment or affixation is such that the recreational vehicle
type unit cannot be removed without material or substantial injury to the recreational vehicle type unit. In
such case, the recreational vehicle type unit shall be considered permanently affixed or attached. Except
when the mode of attachment or affixation is such that the recreational vehicle type unit cannot be removed
without material or substantial injury to the recreational vehicle type unit, the realty, or both, the intent of
the owner is determinative of whether the recreational vehicle type unit is permanently attached. The
intention of the owner to make a permanent affixation of a recreational vehicle type unit may be
determined by either:
(a) The owner making the application for an "RP" series license sticker in which the owner of the
recreational vehicle type unit states:
1. That the unit is affixed to the land; and
2. That it is his intention that the unit will remain affixed to the land permanently.
(b) The property appraiser making an inspection of the recreational vehicle type unit and inferring
from the facts the intention of the owner to permanently affix the unit to the land. Facts upon which the
owner's intention may be based are:
1. The structure and mode of the affixation of the unit to realty;
2. The purpose and use for which the affixation has been made,
a. Whether the affixation, annexation or attachment was made in compliance with a building code or
ordinance which would diminish the indication of the intent of the owner,
b. Whether the affixation, annexation or attachment was made to obtain utility services, etc.
(2)A recreational vehicle type unit shall be assessed as real property only when the recreational vehicle
type unit is permanently affixed to the real property upon which it is situated on January 1 of the year in
which the assessment is made and the owner of the recreational vehicle type unit is also the owner of the
real property upon which the recreational vehicle type unit is situated. This subsection shall apply
regardless of the series under which the recreational vehicle type unit may be licensed pursuant to Chapter
320, F.S. However, a recreational vehicle type unit that is taxed as real property is required to be issued
an "RP" series sticker as provided in Section 320.0815, F.S.
(3) A recreational vehicle type unit may be considered to be personal property when it does not have
a current license plate properly affixed as provided in Section 320.08(9) or (10) or 320.015 or 320.0815,
F.S.
(4) The removal of the axles and other running gear, tow bar and other similar equipment from a
recreational vehicle type unit is not prerequisite to the assessment of recreational vehicle type unit as a
part of the land to which it is permanently affixed,annexed,or attached if other physical facts of affixation,
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annexation, or attachment are present.
Rulemaking Authority 195.027(1), 213.06(1)FS.Lawlmplemented 192.001, 192.011, 193.075, 320.01(1),
320.015, 320.08(11), 320.0815 FS. History—New 10-12-76, Formerly 12D-6.03, Amended 5-13-92.
12D-6.004 Prefabricated or Modular Housing Units —Realty or Tangible Personal Property.
Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to
realty, are taxable as real property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 320.015 FS. History New
10-12-76, Formerly 12D-6.04, Amended 12-31-98.
12D-6.005 Pollution Control Devices.
In accordance with Section 193.621, F.S., the Department of Environmental Protection has adopted Rule
Chapter 62-8, F.A.C., concerning the assessment of pollution control devices as a guideline for the
property appraiser.
Rulemaking Authority 195.027(1), 213.06(I) FS. Law Implemented 193.621 FS. History—New 10-12-76,
Formerly 12D-6.05.
12D-6.006 Fee Time-Share Real Property.
(1) Applicability of rule:
This rule shall apply to the valuation, assessment, listing, billing and collection for ad valorem tax
purposes of all fee time-share real property, as defined in Section 192.001, F.S.
(2) Definitions—As used in this rule:
(a) "Accommodations"means any apartment, condominium or cooperative unit, cabin, lodge or hotel
or motel room or any other private or commercial structure which is situated on real property and designed
for occupancy by one or more individuals. (Section 721.05(1), F.S.)
(b) "Fee time-share real property" means the land and buildings and other improvements to land that
are subject to time-share interests which are sold as a fee interest in real property. (Section 192.001(14),
F.S.)
(c)"Managing entity"means the person responsible for operating and maintaining the time-share plan.
(Section 721.05(20), F.S.)
(d)"Time-share development"means the combined individual time-share periods or time-share estates
of a time-share property as contained in a single entry on the tax roll. (Section 192.037(2), F.S.)
(e) "Time-share estate"means a right to occupy a time-share unit, coupled with a freehold estate or an
estate for years with a future interest in a time-share property or a specified portion thereof. (Section
721.05(28), F.S.)
(f) "Time-share instrument"means one or more documents, by whatever name denominated, creating
or governing the operation of a time-share plan. (Section 721.05(29), F.S.)
(g) "Time-share period"means that period of time when a purchaser of a time-share plan is entitled to
the possession and use of the accommodations or facilities, or both, of a time-share plan. (Section
721.05(31),F.S.)
(h) "Time-share period titleholder" means the purchaser of a time-share period sold as a fee interest
in real property, whether organized under Chapter 718 or 721, F.S. (Section 192.001(15), F.S.)
(i)"Time-share plan"means any arrangement,plan, scheme, or similar device, other than an exchange
program, whether by membership, agreement, tenancy in common, sale, lease, deed, rental agreement,
license, or right-to-use agreement or by any other means, whereby a purchaser, in exchange for a
consideration, receives ownership rights in, or a right to use, accommodations or facilities, or both, for a
period of time less than a full year during any given year, but not necessarily for consecutive years, and
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which extends for a period of more than 3 years. (Section 721.05(32), F.S.)
0) "Time-share property" means one or more time-share units subject to the same time-share
instrument, together with any other property or rights to property appurtenant to those units. (Section
721.05(33),F.S.)
(k) "Time-share unit"means an accommodation of a time-share plan which is divided into time-share
periods. (Section 721.05(34), F.S.)
(3) Method of Assessment and Valuation.
(a) Each fee time-share development, as defined in paragraph (2)(d) of this rule, shall be listed on the
assessment roll as a single entry.
(b) The assessed value of each time-share development shall be the value of the combined individual
time-share periods or time-share estates contained therein. In determining the highest and best use to which
the time-share development can be expected to be put in the immediate future and the present use of the
property,the property appraiser shall properly consider the terms of the time-share instrument and the use
of the development as divided into time-share estates or periods. (Section 192.037(2), F.S.)
(c) Each of the eight factors set forth in Sections 193.011(l)-(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—New 5-29-85, Formerly 12D-6.06, Amended 12-27-94.
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FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-7
EXEMPTIONS
12D-7.001 Applications for Exemptions
12D-7.002 Exemption of Household Goods and Personal Effects
12D-7.003 Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and
Permanently Disabled; Disabled Ex-Service Members, Spouses
12D-7.004 Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of
Certain Veterans
12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs
12D-7.0055 Exemption for Deployed Servicemembers
12D-7.006 Exemption for Totally and Permanently Disabled Persons
12D-7.007 Homestead Exemptions—Residence Requirement
12D-7.008 Homestead Exemptions—Legal or Equitable Title
12D-7.009 Homestead Exemptions—Life Estates
12D-7.010 Homestead Exemptions—Remainders
12D-7.011 Homestead Exemptions —Trusts
12D-7.012 Homestead Exemptions —Joint Ownership
12D-7.013 Homestead Exemptions —Abandonment
12D-7.0135 Homestead Exemptions —Mobile Homes
12D-7.014 Homestead Exemptions — Civil Rights
12D-7.0142 Additional Homestead Exemption
12D-7.0143 Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose Household
Income Does Not Exceed $20,000 Per Year
12D-7.015 Educational Exemption
12D-7.0155 Enterprise Zone Exemption for Child Care Facilities
12D-7.016 Governmental Exemptions
12D-7.018 Fraternal and Benevolent Organizations
12D-7.019 Tangible Personal Property Exemption
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation
12D-7.001 Applications for Exemptions.
(1)As used in section 196.011,F.S.,the term"file"shall mean received in the office of the county property
appraiser. However, for applications filed by mail, the date of the postmark is the date of filing.
(2) The property appraiser is not authorized to accept any application that is not filed on or before March
1 of the year for which exemption is claimed except that, when the last day for filing is a Saturday, Sunday,
or legal holiday, in which case the time for making an application shall be extended until the end of the next
business day. The property appraiser shall accept any application timely filed even though the applicant
intends or is requested to file supplemental proof or documents.
(3) Property appraisers are permitted, at their option, to grant homestead exemptions upon proper
application throughout the year for the succeeding year. In those counties which have not waived the annual
application requirement, the taxpayer is required to reapply on the short form as provided in section
196.011(5), F.S. If the taxpayer received the exemption for the prior year, the property may qualify for the
exemption in each succeeding year by renewal application as provided in section 196.011(6), F.S., or by
county waiver of the annual application requirement as provided in section 196.011(9), F.S.
(4) Each new applicant for an exemption under section 196.031, 196.081, 196.091, 196.101, 196.102,
196.173, or 196.202, F.S., must provide his or her social security number and the social security number of
his or her spouse, if any, in the applicable spaces provided on the application form DR-501, Original
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Application for Homestead and Related Tax Exemptions (incorporated by reference in rule 12D-16.002,
F.A.C.). Failure to provide such numbers will render the application incomplete. If an applicant omits the
required social security numbers and files an otherwise complete application, the property appraiser shall
contact that applicant and afford the applicant the opportunity to file a complete application on or before April
1. Failure to file a completed application on or before April 1 shall constitute a waiver of the exemption for
that tax year, unless the applicant can demonstrate that failure to timely file a completed application was the
result of a postal error or, upon filing a timely petition to the value adjustment board, that the failure was due
to extenuating circumstances as provided in section 196.011, F.S.
(5)In those counties which permit the automatic renewal of homestead exemption,the property appraiser
may request a refiling of the application in order to obtain the social security number of the applicant and the
social security number of the applicant's spouse.
Rulemaking Authority 195.027(l), 213.06(l) FS. Law Implemented 192.047, 194.011, 196.011 FS. History—
New 10-12-76, Amended 11-10-77, Formerly 12D-7.01, Amended 11-21-91, 12-27-94, 12-31-98, I-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. "Creature comforts" are things which give bodily comfort, such as food,
clothing and shelter. Commercial purposes includes owning household goods and personal effects as stock in
trade or as furnishings in rental dwelling units.
Rulemaking Authority 195.027(l), 213.06(l) FS. Law Implemented 192.001, 196.181 FS. History New 10-
12-76, Formerly 12D-7.02, Amended 12-31-98.
12D-7.003 Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and
Permanently Disabled; Disabled Ex-Service Members, Spouses.
(1)For the purposes of the exemption provided in section 196.202, F.S.:
(a) The provisions of this rule shall apply to widows and widowers. The terms "widow" and "widower"
shall not apply to:
1. A divorced woman or man;
2. A widow or widower who remarries; or
3. A widow or widower who remarries and is subsequently divorced.
(b) The term "widow" shall apply to a woman, and the term "widower" shall apply to a man, whose
subsequent remarriage is terminated by annulment.
(c)Blind persons means those persons who are currently certified by the Division of Blind Services of the
Department of Education or the Federal Social Security Administration or United States Department of
Veterans Affairs to be blind. As used herein "blind person" shall mean an individual having central vision
acuity 20/200 or less in the better eye with correcting glasses or a disqualifying field defect in which the
peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular
distance no greater than twenty degrees.
(d)The exemptions provided under section 196.202,F.S.,shall be cumulative. An individual who properly
qualifies under more than one classification shall be granted more than one five hundred dollar exemption.
However, in no event shall the exemption under section 196.202, F.S., exceed one thousand five hundred
dollars ($1,500) for an individual.
(e)Where both husband and wife otherwise qualify for the exemption, each would,under section 196.202,
F.S., be entitled to an exemption of five hundred dollars applicable against the value of property owned by
them as an estate by the entirety.
(2)(a) The $5,000 exemption granted by section 196.24, F.S.,to disabled ex-service members, as defined
in section 196.012,F.S.,who were discharged under honorable conditions, shall be considered to be the same
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constitutional disability exemption provided for by section 196.202, F.S. The unremarried surviving spouse
of such a disabled ex-service member is allowed the exemption.
(b) The exemptions under sections 196.202 and 196.24, F.S., shall be cumulative, but in no event shall
the aggregate exemption exceed $6,000 for an individual, except where the surviving spouse is also eligible
to claim the $5,000 disabled ex-service member disability exemption under section 196.24, F.S. In that event
the cumulative exemption shall not exceed $11,000 for an individual.
(3) The exemptions granted by sections 196.202 and 196.24,F.S., apply to any property owned by a bona
fide resident of this state.
Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 196.202, 196.24 FS. History 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 the veteran's spouse if the
following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry; and
4. The spouse holds legal or beneficial title.
(b) This paragraph shall apply where the deceased veteran was totally and permanently disabled with a
service-connected disability at the time of death but did not possess the exemption upon death. The surviving
spouse is entitled to the exemption if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry;
4. The spouse holds legal or beneficial title; and
5. The spouse produces the required letter of disability.
(c)This paragraph shall apply where the veteran died from service-connected causes while on active duty.
The surviving spouse is entitled to the exemption if the following conditions are met:
1. The spouse continues to reside on the property and use it as his or her primary residence;
2. The spouse does not remarry;
3. The spouse holds legal or beneficial title; and
4. The spouse produces the required letter attesting to the service-connected death of the veteran while on
active duty.
(5) The surviving spouse is entitled to the veteran's exemption if the surviving spouse establishes a new
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homestead after selling the homestead upon which the exemption was initially granted. In the event the spouse
sells the property, the exemption, in the amount of the exempt value on the most recent tax roll on which the
exemption was granted, may be transferred to his or her new homestead; however, the exemption cannot
exceed the amount of the exempt value granted from the prior homestead.
(6) A surviving spouse is not entitled to the homestead assessment increase limitation on the homestead
property unless the spouse's residence on the property is continuous and permanent,regardless of the potential
applicability of a disabled or deceased veteran's exemption. Where the spouse transfers the exemption to a
new homestead as provided in section 196.081(3), F.S., the property shall be assessed at just value as of
January 1 of the year the property receives the transfer of the exempt amount from the previous homestead.
The real property shall be considered to first receive the exemption pursuant to subsection 12D-8.0061(1),
F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.081 FS. History—New 10-12-76,
Formerly 12D-7.04, Amended 12-27-94, 12-30-97, 12-31-98, 11-12-20.
12D-7.005 Exemption for Disabled Veterans Confined to Wheelchairs.
(1) Although the certificate of disability referred to in section 196.091(1), F.S., would be sufficient proof
upon which the property appraiser could allow the tax exemption, this does not mean that the property
appraiser could not deny such exemption if,upon his investigation, facts were disclosed which showed a lack
of service-connected total disability.
(2)(a) This paragraph shall apply where the deceased veteran possessed the exemption upon death. The
exemption shall carry over to the veteran's spouse if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her domicile;
3. The spouse does not remarry; and
4. The spouse holds legal or beneficial title and held the property with the veteran by tenancy by the
entireties at the veteran's death.
(b) Where the deceased veteran was totally and permanently disabled with a service-connected disability
requiring use of a wheelchair at the time of the veteran's death but did not possess the exemption upon death,
the surviving spouse is not entitled to the exemption.
(3) The surviving spouse is not entitled to the veteran's exemption if the spouse establishes a new
homestead after selling the homestead upon which the exemption was initially granted.
(4) The surviving spouse is not entitled to the homestead assessment increase limitation on the homestead
property unless the spouse's residence on the property is continuous and permanent,regardless of the potential
applicability of a disabled veteran's exemption. In such circumstances where the spouse remarries, as
provided in section 196.091(3), F.S., the property shall continue to qualify for the homestead assessment
increase limitation. Where the spouse sells or otherwise disposes of the property, it and any new homestead
the spouse may establish shall be assessed pursuant to subsection 12D-8.0061(I), F.A.C.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.091 FS. History—New 10-12-76,
Formerly 12D-7.05, Amended 12-27-94.
12D-7.0055 Exemption for Deployed Servicemembers.
(1) This rule applies to the exemption provided in section 196.173, F.S., for 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:
(a) "Servicemember"means a member or former member of:
1. Any branch of the United States military or military reserves,
2. The United States Coast Guard or its reserves, or
3. The Florida National Guard.
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(b) "Deployed"means:
1. On active duty,
2. Outside of the continental United States, Alaska or Hawaii, and
3. In support of a designated operation.
(c) "Designated Operation" means an operation designated by the Florida Legislature. The Department
will annually provide all property appraisers with a list of operations which have been designated.
(2)(a) Application for this exemption must be made by March 1 of the year following the qualifying
deployment.If the servicemember fails to make a timely application for this exemption,the property appraiser
may grant the exemption on a late application if they 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,
2. The servicemember's spouse, if the homestead is held by the entireties or jointly with right of
survivorship,
3. A person holding a power of attorney or other authorization under chapter 709, F.S., or
4. The personal representative of the servicemember's estate.
(3)After receiving an application for this exemption, the property appraiser must consider the application
within 30 days of its receipt or within 30 days of the notice of qualifying deployment, whichever is later. If
the application is denied in whole or in part, the property appraiser must send a notice of disapproval to the
taxpayer no later than July 1, citing the reason for the disapproval. The notice of disapproval must also advise
the taxpayer of the right to appeal the decision to the value adjustment board.
(4) This exemption will apply only to the portion of the property which is the homestead of the deployed
servicemember or servicemembers.
(5) The percentage exempt under this exemption will be calculated as the number of days the
servicemember was deployed during the previous calendar year divided by the number of days in that year
multiplied by 100.
(6) If the homestead property is owned by joint tenants with a right of survivorship or tenants by the
entireties, the property may be granted multiple exemptions for deployed servicemembers. The following
provisions will apply in the event that multiple servicemembers are applying for the exemption on the same
homestead property:
(a) Each servicemember must make a separate application to the property appraiser listing the dates of
their deployment.
(b) The property appraiser must separately calculate the exemption percentage for each servicemember.
(c) The property appraiser must then add the percentages exempt which were determined for each of the
servicemembers who are joint tenants with rights of survivorship or tenants by the entirety before applying
that percentage to the taxable value. In no event must the percentage exempt exceed 100%.
(7) When calculating exemptions and taxes due, the property appraiser must first apply the exemptions
listed in section 196.031(7), F.S., in the order specified, to produce school and county taxable values. The
percentage exempt calculated under this exemption must then be applied to both taxable values producing
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final taxable values. The taxes due must then be calculated and the percentage discount for disabled veterans
under section 196.082, F.S., should then be applied.
(8) If the property is owned by either tenants in common or joint tenants without right of survivorship,the
percentage discount allowed under this rule will only apply to the taxable value of the qualifying
servicemembers' interest in the property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.082, 196.173,
213.05 FS. History—New 11-1-12.
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)l. A certificate of disability, Form DR-416 (incorporated by reference in rule 12D-16.002, F.A.C.),
from two doctors of this state licensed under Chapter 458 or 459, F.S.; or
2. A certificate of disability from the United States Department of Veterans Affairs or its predecessor; or
3. For blind persons, a certificate of disability,Form DR-416, from one doctor of this state licensed under
chapter 458 or 459, F.S., and a certificate of disability, Form DR-416B (incorporated by reference in rule
12D-16.002, F.A.C.), from one optometrist licensed in this state under chapter 463, F.S.; and
(b)A Statement of Gross Income,Form DR-501A(incorporated by reference in rule 12D-16.002,F.A.C.).
(6) Totally and permanently disabled persons must make application on Form DR-501, (incorporated by
reference in rule 12D-16.002, F.A.C.) in conjunction with the disability documentation, with the property
appraiser on or before March 1 of each year.
(7) In order to qualify for the homestead exemption under this rule section, the totally and permanently
disabled person must have been a permanent resident on January 1 of the year in which the exemption is
claimed.
(8) The exemption documentation required of permanently and totally disabled persons is prima facie
evidence of the fact of entitlement to the exemption;however,the property appraiser may deny the exemption
if, upon his investigation, facts are disclosed which show absence of sufficient disability for the exemption.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.012, 196.101, 213.05 FS.
History—New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1-12.
12D-7.007 Homestead Exemptions—Residence Requirement.
(1) For one to make a certain parcel of land his permanent home, he must reside thereon with a present
intention of living there indefinitely and with no present intention of moving therefrom.
(2) A property owner who, in good faith, makes real property in this state his permanent home is entitled
to homestead tax exemption, notwithstanding he is not a citizen of the United States or of this State (Smith v.
Voight, 28 So.2d 426 (Fla. 1946)).
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(3) A person in this country under a temporary visa cannot meet the requirement of permanent residence
or home and, therefore, cannot claim homestead exemption.
(4)A person not residing in a taxing unit but owning real property therein may claim such property as tax
exempt under Section 6,Article VII of the State Constitution by reason of residence on the property of natural
or legal dependents provided he can prove to the satisfaction of the property appraiser that he claims no other
homestead tax exemption in Florida for himself or for others legally or naturally dependent upon him for
support. It must also be affirmatively shown that the natural or legal dependents residing on the property
which is claimed to be exempt by reason of a homestead are entirely or largely dependent upon the landowner
for support and maintenance.
(5) The Constitution contemplates that one person may claim only one homestead exemption without
regard to the number of residences owned by him and occupied by "another or others naturally dependent
upon" such owner. This being true no person residing in another county should be granted homestead
exemption unless and until he presents competent evidence that he only claims homestead exemption from
taxation in the county of the application.
(6) The survivor of a deceased person who is living on the property on January I and making same his
permanent home, as provided by Section 6, Article VII of the Constitution is entitled to claim homestead
exemption if the will of the deceased designates the survivor as the sole beneficiary. This is true even though
the owner died before January 1 and by the terms of his will declared the sole beneficiary as the executor of
his will. The application should be signed as sole beneficiary and as executor.
(7) A married woman and her husband may establish separate permanent residences without showing
"impelling reasons" or "just ground" for doing so. If it is determined by the property appraiser that separate
permanent residences and separate "family units" have been established by the husband and wife, and they
are otherwise qualified, each may be granted homestead exemption from ad valorem taxation under Article
VII, Section 6, 1968 State Constitution. The fact that both residences may be owned by both husband and
wife as tenants by the entireties will not defeat the grant of homestead ad valorem tax exemption to the
permanent residence of each.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History—
New 10-12-76, Amended 11-10-77, Formerly 12D-7.07.
12D-7.008 Homestead Exemptions—Legal or Equitable Title.
(1) The Constitution requires that the homestead claimant have the legal title or beneficial title in equity
to the real property claimed as his tax-exempt homestead. Section 196.031(1), F.S.,requires that the deed or
other instrument to homestead property be recorded in order to qualify for homestead exemption.
(2) Vendees in possession of real estate under bona fide contracts to purchase shall be deemed to have
equitable title to real estate.
(3) A recitation in a contract for the purchase and sale of real property, that the equitable title shall not
pass until the full purchase price is paid, does not bar the purchaser thereof from claiming homestead
exemption upon the same if he otherwise qualifies.
(4)Assignment of a contract for deed to secure a loan will not defeat a claim for homestead exemption by
the vendee in possession.
(5) A forfeiture clause in a contract for deed for non-payment of installments will not prevent the vendee
from claiming homestead exemption.
(6)A vendee under a contract to purchase,in order to be entitled to homestead exemption,must show that
he is vested with the beneficial title in the real property by reason of said contract and that his possession is
under and pursuant to such contract.
(7) A grantor may not convey property to a grantee and still claim homestead exemption even though
there is a mutual agreement between the two that the deed is not to be recorded until some date in the future.
The appraiser is justified in presuming that the delivery took place on the date of conveyance until such
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evidence is presented showing otherwise sufficient to overcome such presumption. The appraiser may back
assess the property upon discovery that the exemption was granted erroneously.
(8) A person who owns a leasehold interest in either a residential or a condominium parcel pursuant to a
bona fide lease having an original term of 98 years or more, shall be deemed to have legal or beneficial and
equitable title to that property for the purpose of homestead exemption and no other purpose.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History—
New 10-12-76, Formerly 12D-7.08, Amended 12-27-94.
12D-7.009 Homestead Exemptions—Life Estates.
(1) A life estate will support a claim for homestead exemption.
(2) Where the owner of a parcel of real property conveys it to another who is a member of a separate
family unit retaining a life estate in an undivided one-half interest therein, and each of such parties make their
permanent homes in separate residential units located upon the said property, each would be entitled to
homestead exemption on that part of the land occupied by them and upon which they make their permanent
home.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History—
New 10-12-76, Formerly 12D-7.09.
12D-7.010 Homestead Exemptions—Remainders.
(1)A future estate,whether vested or contingent,will not support a claim for homestead exemption during
the continuance of a prior estate. (Aetna Insurance Co. v. La Gassee, 223 So.2d 727 (Fla. 1969)).
(2) If the remainderman is in possession of the property during a prior estate, he must be claiming such
right to possession under the prior estate and not by virtue of his own title; it must be presumed that the right
granted under the life estate is something less than real property and incapable of supporting a claim for
homestead exemption.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History—
New 10-12-76, Formerly 12D-7.10.
12D-7.011 Homestead Exemptions—Trusts.
The beneficiary of a passive or active trust has equitable title to real property if he is entitled to the use and
occupancy of such property under the terms of the trust; therefore, he has sufficient title to claim homestead
exemption. AGO 90-70. Homestead tax exemption may not be based upon residence of a beneficiary under a
trust instrument which vests no present possessory right in such beneficiary.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History—
New 10-12-76, Formerly 12D-7.11, Amended 2-25-96.
12D-7.012 Homestead Exemptions—Joint Ownership.
(1)No residential unit shall be entitled to more than one homestead tax exemption.
(2)No family unit shall be entitled to more than one homestead tax exemption.
(3)No individual shall be entitled to more than one homestead tax exemption.
(4)(a) This paragraph shall apply where property is held by the entireties or jointly with a right of
survivorship.
1. Provided no other co-owner resides on the property, a resident co-owner of such an estate, if otherwise
qualified, may receive the entire exemption.
2. Where another co-owner resides on the property, in the same residential unit, the resident co-owners of
such an estate, if otherwise qualified, must share the exemption in proportion to their ownership interests.
(b) Where property is held jointly as a tenancy in common, and each co-owner makes their residence in a
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separate family unit and residential unit on such property, each resident co-owner of such an estate, if
otherwise qualified, may receive the exemption in the amount of the assessed value of his or her interest, up
to $25,000. No tenant in common shall receive the homestead tax exemption in excess of the assessed
valuation of the proportionate interest of the person claiming the exemption.
(5) Property held jointly will support multiple claims for homestead tax exemption; however, only one
exemption will be allowed each residential unit and no family unit will be entitled to more than one exemption.
(6)(a)Where a parcel of real property,upon which is located a residential unit held by"A"and"B"jointly
as tenants in common or joint tenants without a right of survivorship, and "A" makes his permanent home
upon the said property, but "B" resides and makes his permanent home elsewhere, "A" may not claim as
exempt more than his interest in the property up to a total of$25,000 of assessed valuation on which he is
residing and making the same his permanent home. The remainder of the interest of"A" and the interest of
"B" would be taxed, without exemption,because "B" is not residing on the property or making the same his
permanent residence.
(b) If that same parcel were held by "A" and `B" as joint tenants with a right of survivorship or tenants
by the entirety under the circumstances described above, "A" would be eligible for the entire $25,000
exemption.
(7) In the situation where two or more joint owners occupy the same residential unit, a single homestead
tax exemption shall be apportioned among the owners as their respective interests may appear.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041 FS. History—
New 10-12-76, Formerly 12D-7.12, Amended 12-27-94, 12-25-96.
12D-7.013 Homestead Exemptions—Abandonment.
(1) Temporary absence from the homestead for health,pleasure or business reasons would not deprive the
property of its homestead character (Lanier v. Lanier, 116 So. 867 (Fla. 1928)).
(2) When a resident and citizen of Florida, now entitled to tax exemption under Section 6, Article VII of
the State Constitution upon certain real property owned and occupied by him, obtains an appointment of
employment in Federal Government services that requires him to reside in Washington, District of Columbia,
he does not lose his right to homestead exemption if his absence is temporary. He may not, however, acquire
another homestead at the place of his employment, nor may he rent the property during his absence as this
would be considered abandonment under section 196.061, F.S.
(3) Temporary absence, regardless of the reason for such, will not deprive the property of its homestead
character,providing an abiding intention to return is always present. This abiding intention to return is not to
be determined from the words of the homesteader, but is a conclusion to be drawn from all the applicable
facts (City of Jacksonville v. Bailey, 30 So.2d 529 (Fla. 1947)).
(4) Commitment to an institution as an incompetent will not of itself constitute an abandonment of
homestead rights.
(5) Property used as a residence and also used by the owner as a place of business does not lose its
homestead character. The two uses should be separated with that portion used as a residence being granted
the exemption and the remainder being taxed.
(6)Homestead property that is uninhabitable due to damage or destruction by 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
(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.
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(7) After the three (3) year period, the expiration, lapse, nomenewal, or revocation of a building permit
issued to the property owner for such repairs or rebuilding also constitutes abandonment of the property as
homestead.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041, 196.061,
196.071, 213.05 FS. History New 10-12-76, Formerly 12D-7.13, Amended 10-2-07, 11-1-12.
12D-7.0135 Homestead Exemptions—Mobile Homes.
(1) For purposes of qualifying for the homestead exemption, the mobile home must be determined to be
permanently affixed to realty, as provided in rule chapter 12D-6, F.A.C. Otherwise, the applicant must be
found to be making his permanent residence on realty.
(2) Where a mobile home owner utilizes a mobile home as a permanent residence and owns the land on
which the mobile home is located, the owner may, upon proper application, qualify for a homestead
exemption.
(3) Joint tenants holding an undivided interest in residential property are each entitled to a full homestead
exemption to the extent of each joint tenant's interest, provided all requisite conditions are met. Joint tenants
owning a mobile home qualify for a homestead exemption even though the property on which the mobile
home is located is owned in joint tenancy by more persons than just those who own the mobile home. Each
separate residential or family unit is entitled to a homestead exemption. The value of the applicant's
proportionate interest in the land shall be added to the value of the applicant's proportionate interest in the
mobile home and this value may be exempted up to the statutory limit.
(4)If a mobile home is owned as an estate by the entireties,the homestead exemptions of section 196.031,
F.S. and the additional homestead exemptions are applicable if either spouse qualifies.
(5) No homestead exemption shall be allowed by the property appraiser if there is no current license
sticker on January 1, unless the property appraiser determines prior to the July 1 deadline for denial of the
exemption that the mobile home was in fact permanently affixed on January 1 to real property and the owner
of the mobile home is the same as the owner of the land.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.075, 196.012, 196.031, 196.041,
196.081, 196.091, 196.101, 196.202 FS. History—New 5-13-92.
12D-7.014 Homestead Exemptions— Civil Rights.
(1) Although loss of suffrage is one consequence of a felony conviction, the person so convicted is not
thereby deprived of his right to obtain homestead exemption.
(2) An unmarried minor whose disabilities of non-age have not been removed may not maintain a
permanent home away from his parents such as to entitle him or her to homestead exemption (Beckman v.
Beckman, 43 So. 923 (Fla. 1907)).
Rulemaking Authority, 195.027(1), 213.06(1) FS. Law Implemented 196.031 FS. History—New 10-12-76,
Formerly 12D-7.14.
12D-7.0142 Additional Homestead Exemption.
(1) A taxpayer who receives the $25,000 homestead exemption may claim the 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.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 196.031, 196.075, 196.082,
196.196, 196.24 FS. History—New 11-1-12.
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12D-7.0143 Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose
Household Income Does Not Exceed $20,000 Per Year.
(1) The following procedures shall apply in counties and municipalities that have granted an additional
homestead exemption up to $50,000 for persons 65 and older on January 1, whose household adjusted gross
income for the prior year does not exceed $20,000, adjusted beginning January 1, 2001, by the percentage
change in the average cost-of-living index.
(2) A taxpayer claiming the additional exemption is required to submit a sworn statement of adjusted
gross income of the household(Form DR-501 SC, Sworn Statement of Adjusted Gross Income of Household
and Return, incorporated by reference in rule 12D-16.002, F.A.C.) to the property appraiser by March 1,
comprising a confidential return of household income for the specified applicant and property. The sworn
statement must be supported by copies of the following documents to be submitted for inspection by the
property appraiser:
(a) Federal income tax returns for the prior year for each member of the household, which shall include
the federal income tax returns 1040, 1040A and 1040EZ, if any; and
(b) Any request for an extension of time to file federal income tax returns; and
(c) Any wage earnings statements for each member of the household, which shall include Forms W-2,
RRB-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—Neiv 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 1002.945, F.S., and that is
either licensed under Section 402.305, F.S., or exempt from licensing under section 402.316, F.S., is
considered an educational institution for the education exemption from ad valorem tax.
(4) Facilities, or portions thereof, used to house a charter school which meet the qualifications for
exemption are exempt from ad valorem taxation as provided under section 196.1983, F.S.
(5) An institution of higher education participating in the Higher Educational Facilities Financing Act,
created under chapter 2001-79, Laws of Florida, is considered an educational institution for exemption from
ad valorem tax. An institution of higher education, as defined, means an independent nonprofit college or
university which is located in and chartered by the state; which is accredited by the Commission on Colleges
of the Southern Association of Colleges and Schools; which grants baccalaureate degrees; and which is not a
state university or state community college.
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Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 196.012, 196.198, 196.1983, 402.26 FS.,
Chapter 2001-79, LOF. History—New 10-12-76, Formerly 12D-7.15, Amended 12-30-97, 12-30-99, 1-2-01,
12-3-01.
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
facility's application by the governing body or enterprise zone development agency having jurisdiction over
the enterprise zone where the child care facility is located, is prima facie evidence that the facility owner is
entitled to exemption. To receive such certification, the facility must file an application under oath with the
governing body or enterprise zone development agency having jurisdiction over the enterprise zone where
the child care center is located. Form DR-418E, (incorporated by reference in rule 12D-16.002, F.A.C.) shall
be used for this purpose.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.095 FS. History New 12-30-99.
12D-7.016 Governmental Exemptions.
(1) State property used for a governmental purpose shall include such property used for a purpose for the
benefit of the people of this state and which is essential to the existence of the state as a governmental agency
or serves a function or purpose which would otherwise be a valid allocation of public funds.
(2)Real property of a county authority utilized for a governmental purpose shall be exempt from taxation
(Hillsborough Co. Aviation Authority v. Walden, 210 So.2d 193 (Fla. 1968)).
(3) Exclusive use of property for a municipal purpose shall be construed to mean a public purpose and
exemption shall inure to the property itself, wherever located within the state when owned and used for
municipal purposes (Gwin v. City of Tallahassee, 132 So.2d 273 (Fla. 1961); Overstreet v. Indian Creek
Village, 248 So.2d 2 (Fla. 1971)).
(4) Property exempt from ad valorem taxation as property of the United States includes:
(a) Any real property received or owned by the National Park Foundation.
(b) Any real property held by the Roosevelt Campobello International Park Commission.
(c) Any real property of the United States Housing Authority.
(5) Property not exempt from ad valorem taxation as property of the United States includes:
(a) Real property of federal and joint-stock land banks, national farm loan associations and federal land
bank associations.
(b) Real property of national banking associations.
(c) Real property of federal home loan banks.
(d) Real property of federal savings and loan associations.
(e) Real property of federal credit unions.
(f) Leasehold interests in certain housing projects located on property held by the federal government.
(Offutt Housing Co. v. Sarpy, 351 U.S. 253, 256)
(g) Real property of federal home loan mortgage corporations.
(h) Any real property acquired by the Secretary of Housing and Urban Development as a result of
reinsurance pursuant to actions of the National Insurance Development Fund.
(i) Real property of Governmental National Mortgage Association and National Mortgage Association.
(6) Leasehold interests in governmentally owned real property used in an aeronautical activity as a full-
service fixed-base operation which provides goods and services to the general aviation public in the promotion
of air commerce are exempt from ad valorem taxation,provided the real property is designated as an aviation
area which has aircraft taxiway access to an active runway for take-off on an airport layout plan approved by
the Federal Aviation Administration.
(a) A fixed-base operator is an individual or firm operating at an airport and providing general aircraft
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services such as maintenance, storage, ground and flight instruction. See Appendix 5, Federal Aviation
Authority Order 5190.6A.
(b) An "aeronautical activity" has been defined as any activity which involves, makes possible, or is
required for the operation of aircraft, or which contributes to or is required for the safety of such operation.
See Federal Aviation Authority Advisory Circular 150/5190-IA. The following examples are not considered
aeronautical activities: ground transportation (taxis, car rentals, limousines); hotels and motels; restaurants;
barber shops; travel agencies and auto parking lots.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.199 FS. History New 10-
12-76, Formerly 12D-7.16, Amended 12-27-94.
12D-7.018 Fraternal and Benevolent Organizations.
(1) The property of non-profit fraternal and benevolent organizations is entitled to full or predominant
exemption from ad valorem taxation when used exclusively or predominantly for charitable, educational,
literary, scientific or religious purposes. The extent of the exemption to be granted to fraternal and benevolent
organizations shall be determined in accordance with those provisions of chapter 196, F.S., which govern the
exemption of all property used for charitable, educational, literary, scientific or religious purposes.
(2) The exclusive or predominant use of property or portions of property owned by fraternal and
benevolent organizations and used for organization, planning, and fund-raising activity under section
196.193(3),F.S., for charitable purposes constitutes the use of the property for exempt purposes to the extent
of the exclusive or predominant use. The incidental use of said property for social, fraternal, or similar
meetings shall not deprive the property of its exempt status. It is not necessary that public funds actually be
allocated for such function or service pursuant to section 196.012(7), F.S.
(3)Any part or portion of the real or personal property of a fraternal or benevolent organization leased or
rented for commercial or other non-exempt purposes, or used by such organization for commercial purposes,
such as a bar, restaurant, or swimming pool, shall not be exempt from ad valorem taxes but shall be taxable
to the extent specified in sections 196.192 and 196.012(3),F.S.In determining commercial purposes, pursuant
to sections 196.195(2)(e) and 196.196(1)(b), F.S., the reasonableness of the charges in relation to the value
of the services shall be considered as well as whether the excess is used to pay maintenance and operational
expenses in furthering the exempt purposes or to provide services to persons unable to pay for the services.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.192, 196.195, 196.196 FS.
History—New 10-12-76, Formerly 12D-7.18, Amended 11-21-91, 12-30-99.
12D-7.019 Tangible Personal Property Exemption.
(1) The filing of a complete Form DR-405, or Form DR-470A (incorporated by 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(l), 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.
(3) Section 196.183(1), F.S., states that a single return must be filed, and therefore a single exemption
granted, for all freestanding equipment not located at the place where the owner of tangible personal property
transacts business.
(4) "Site where the owner of tangible personal property transacts business".
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(a) Section 196.183(2), F.S., defines "site where the owner of tangible personal property transacts
business". A"site where the owner of tangible personal property transacts business"includes facilities where
the business ships or receives goods, employees of the business are located, goods or equipment of the
business are stored, or goods or services of the business are produced,manufactured, or developed, or similar
facilities located in 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
shall state that a return must be filed if the value of the taxpayer's tangible personal property exceeds the
exemption and shall include notification of the penalties for failure to file such a return. Form DR-405W
(incorporated by reference in rule 12D-16.002, F.A.C.), may be used by property appraisers at their option.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.047, 193.063, 193.072, 193.114,
193.122, 196.183, 213.05 FS. History—New 11-1-12.
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation.
(1) To apply for the exemption in section 196.26, F.S., a property owner must submit an original
application to the property appraiser by March 1, as outlined in section 196.011, F.S.
(2) The Department prescribes Form DR-418C, Real Property Dedicated in Perpetuity for Conservation,
Exemption Application, incorporated by reference in rule 12D-16.002, F.A.C. Property owners must use this
form to apply for the exemption in section 196.26, F.S.
(3) If the land is no longer eligible for this exemption, the owner must promptly notify the property
appraiser. If the owner fails to notify the property appraiser and it is determined the land was not eligible for
this exemption for any time within the last 10 years, the owner is subject to taxes exempted plus 18% interest
each year and a penalty of 100% of the taxes exempted. Any property of the owner will be subject to a lien
for the unpaid taxes and penalties. (section 196.011, F.S.).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.26 FS. History—New 11-1-
12, Amended 9-19-17.
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FLORIDA ADMINISTRATIVE CODE
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 Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required;
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
day of January of each year and enter the same upon the appropriate assessment roll under the heading "Just
Value." If the parcel qualifies for a classified use assessment, the classified use value shall be shown under
the heading "Classified Use Value."
(b) The following are specifically excluded from the requirements of paragraph (a) above:
1. Streets, roads, and highways. The appraiser is not required to, but may assess and include on the
appropriate assessment roll streets,roads, and highways which have been dedicated to or otherwise acquired
by a municipality, a county, or a state or federal agency.
a. The terms "streets", "roads", and "highways" include all public rights-of-way for either or both
pedestrian or vehicular travel.
b. The phrase "or otherwise acquired" shall mean that title to the property is vested in the municipality,
county, state, or federal agency and shall not include an easement or mere right of use.
2. Improvements or portions not substantially completed on January 1 shall have no value placed thereon.
3. Inventory is exempt.
4. Growing annual agricultural crops, nonbearing fruit trees, nursery stock.
5. Household goods and personal effects of every person residing and making his or her permanent home
in this state are exempt from taxation. Title to such household goods and personal effects may be held
individually, by the entireties,jointly, or in common with others. Storage in a warehouse, or other place of
safekeeping, in and of itself, does not alter the status of such property. Personal effects is a category of
personal property which includes such items as clothing,jewelry, tools, and hobby equipment. No return of
such property or claim for exemption need be filed by an eligible owner and no entries need be shown on the
assessment roll.
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(2) Agricultural lands shall be assessed in accordance with the provisions of Section 193.461, F.S., and
these rules and regulations.
(3)Pollution control devices shall be assessed in accordance with the provisions of Section 193.621,F.S.,
and these rules and regulations.
(4)Land subject to a conservation easement, environmentally endangered lands, or lands used for outdoor
recreational or park purposes when land development rights have been conveyed or conservation restrictions
have been covenanted shall be assessed in accordance with the provisions of Section 193.501,F.S., and these
rules.
(a) Petition—On or before April 1 of each year any taxpayer claiming right of assessment for ad valorem
tax purposes under this rule and Section 193.501, F.S., may file a petition with the property appraiser
requesting reclassification and reassessment of the land for the upcoming tax year.
(b) In the event the property appraiser determines that land development covenants, restrictions, rules or
regulations imposed upon property described in said petition render development to the highest and best use
no longer possible, he or she shall reclassify and reassess the property described in the petition and enter the
new assessed valuation for the property on the roll with a notation indicating that this property receives special
consideration as a result of development restrictions. For the purpose of complying with Section
193.501(7)(a), F.S., the property appraiser will also maintain a record of the value of such property as if the
development rights had not been conveyed and the conservation restrictions had not been covenanted.
(5) Land Subject to a Moratorium (Section 193.011(2), F.S.).
(a) The property appraiser shall consider any moratorium imposed by law, ordinance, regulation,
resolution, proclamation, or motion adopted by any governmental body or agency which prohibits, restricts,
or impairs the ability of a taxpayer to improve or develop his property to its highest and best use in determining
the value of the property.
1. The taxpayer,whose property is so affected,may file a petition with the property appraiser on or before
April 1 requesting reclassification and reassessment for the current tax year.
2. The taxpayer's right to receive a reclassification and reassessment under this rule and Section
193.011(2),F.S., shall not be impaired by his failure to file said petition with the property appraiser.
(b) In the event the property appraiser determines that restrictions placed upon land subject to a
moratorium render development to the highest and best use no longer possible,he shall reclassify and reassess
the property.
(6)High-water recharge lands shall be classified in accordance with Section 193.625,F.S. The assessment
of high-water recharge lands must be based upon a formula adopted by ordinance by counties choosing to
have a high-water recharge protection tax assessment program.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 192.042, 193.011,
193.052, 193.062, 193.085, 193.114, 193.451, 193.461, 193.501, 193.621, 193.625, 194.011, 213.05 FS.
History—Nei v 12-7-76, Formerly 12D-8.01, Amended 12-25-96, 1-31-99.
12D-8.002 Completion and Submission of Assessment Rolls.
(1) The property appraiser shall complete the valuation of all property within his or her county and shall
enter the valuations on the appropriate assessment roll not later than July 1 of each year.
(2) The Executive Director may, for a good cause shown, extend beyond July 1 the time for completion
of any assessment roll.
(a) In requesting an extension of time for completion of assessments, the property appraiser shall file a
request for such extension on a form prescribed by the Department or in an official letter which shall include
the following:
1. An indication of the assessment roll or rolls for which an extension of time is requested for completion
and the property appraiser's estimate of the time needed for completion of each such roll.
2. The specific grounds upon which the request for extension of the time of completion of the assessment
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roll or rolls is based.
3. A statement that"the failure to complete the assessment roll(s) not later than July 1 of the taxable year
is not due to negligence, carelessness, nor dilatory action over which I exercise any power, authority, or
control."
4. Date and signature of the property appraiser making the request.
5. If the request for extension of time is for more than 10 days and the request is not received in the office
of the Executive Director prior to June 10 of the year in which the request is made, a statement as to why the
request was not filed prior to June 10. A request for an extension of time of 10 days or less may be made at
any time provided the request is received by the Executive Director prior to July 1.
(b) The Executive Director, the Executive Director's designee, may
1. Require such additional information from the property appraiser as he or she may deem necessary in
connection with the request for extension;
2. Conduct an investigation to determine the need for the requested extension and such other information
as may be pertinent;
3. Grant to each property appraiser requesting it, one extension of time for the completion of any one or
more of the assessment rolls for a period of not more than 10 days beyond July 1 of any year at his or her
discretion.
4. Grant one or more extensions of time to a day certain to any property appraiser for the completion of
any one or more of the assessment rolls for a period exceeding 10 days upon a finding that the extension is
warranted by reason of one or more of the following:
a. A total reappraisal, to be included on the assessment roll or rolls, for which a request for extension of
time has been requested is in progress, and such program has been conducted in a manner to avoid causing
unreasonable or undue delay in completion of the assessment rolls.
b. An act or occurrence beyond the control of man, such as, but not limited to, destruction of records or
equipment needed to compile an assessment roll, fire, flood, hurricane, or other natural catastrophe, or death;
c. An occurrence or non-occurrence not beyond the control of man, when such occurrence or non-
occurrence was not for the purpose of delaying the completion of the assessment roll or rolls on the date fixed
by law, July 1.
(3) Each assessment roll shall be submitted to the Executive Director of the Department of Revenue for
review in the manner and form prescribed by the Department on or before the first Monday in July; however,
an extension granted under subsection (2) above shall likewise extend the time for submission.
(4) Accompanying the assessment roll submitted to the Executive Director shall be, on a form provided
by the Department, an accurate tabular summary by property class of any adjustments made to recorded
selling prices or fair market value in arriving at assessed value. Complete, clear, and accurate documentation
for each adjustment under Section 193.011(8), F.S., exceeding fifteen percent shall accompany this summary
detailing how that percentage adjustment was calculated. This documentation shall include individual data
for all sales used and a narrative on the procedures used in the study. In addition, an accurate tabular summary
of per acre land valuations used for each class of agricultural property in preparing the assessment roll shall
be submitted with the assessment roll to the Executive Director.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.011, 193.023, 193.114,
193.1142, 193.122, 213.05 FS. History—New 12-7-76, Amended 9-30-82, Formerly 12D-8.02.
12D-8.003 Possessory Interest on the Roll.
The property appraiser shall enter the assessed value of an assessable possessory interest on the appropriate
assessment roll according to the nature or character of the property possessed. Stated in other terms, if the
possessory interest is in real property, then the assessment shall appear on the real property assessment roll;
if it is an interest in tangible personal property or inventory, then the assessment shall appear on the Tangible
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Personal Property Assessment Roll.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011, 193.011, 193.085, 193.114,
213.05 FS. History New 12-7-76, Formerly 12D-8.03.
12D-8.004 Notice of Proposed Increase of Assessment from Prior Year.
The notice mailed pursuant to Section 194.011, F.S. and Rule 12D-8.005, F.A.C., shall contain a statement
advising the taxpayer that:
(1) Upon request the property appraiser or a member of his or her staff shall agree to a conference
regarding the correctness of the assessment, and
(2) He or she has a right to petition to the value adjustment board, and the procedures for doing so.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.011, 213.05 FS. History—New 12-7-
76, Amended 7-10-78, Formerly 12D-8.04.
12D-8.005 Assessing Property Not Returned as Required by Law and Penalties Thereon.
(1) The due date without an extension granted pursuant to Section 193.063, F.S., is April 1.
(a) If the taxpayer has failed to file a return on or before the due date, including any extensions, then,
based upon the best information available,the property appraiser shall list the appropriate property on a return,
assess it, and apply the 25 percent penalty thereon. An assessment made in this manner shall be considered
an increased assessment and notice must be sent thereof in accordance with the provisions of Section 194.011,
F.S. and Rule 12D-8.004, F.A.C.
(b) If a return is filed before the fifth month from the due date or the extended due date of the return, the
penalty shall be reduced in accordance with the penalty schedule in Section 193.072(l)(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
penalty only upon a proper finding of good cause shown. "Good cause" means the exercise of ordinary care
and prudence in the particular circumstances in complying with the law.
(6) Penalties shall be waived only as authorized by this rule.
(7)If no return is filed for two successive years,the property appraiser shall, for the second year no return
is filed, inspect the property, examine the property owner's financial records, or otherwise in good faith
attempt to ascertain the just value of the property before otherwise assessing the property as provided in
subsection (1) of this rule.
(8) The property appraiser may not waive or reduce penalties levied on railroad and other property
assessed by the Department of Revenue.
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Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.063, 193.072, 193.073, 193.155,
213.05 FS. History New 12-7-76, Formerly 12D-8.05, Amended 12-27-94, 12-28-95, 12-31-98, 12-30-99.
12D-8.006 Assessment of Property for Back Taxes.
(1) "Escape taxation" means to get free of tax, to avoid taxation, to be missed from being taxed, or to be
forgotten for tax purposes. Improvements, changes, or additions which were not taxed because of a clerical
or some other error and are a part of and encompassed by a real property parcel which has been duly assessed
and certified, should be included in this definition if back taxes are due under Section 193.073, 193.092 or
193.155(8),F.S.Property under-assessed due to an error in judgment should be excluded from this definition.
Korash v. Mills, 263 So.2d 579 (Fla. 1972).
(2) The property appraiser shall, in addition to the assessment for the current year:
(a) Make a separate assessment for each year (not to exceed three) that the property has been entirely
omitted from the assessment roll;
(b) Determine the value of the property as it existed on January 1 of each year that the property escaped
taxation;
(c) Distinctly note on the assessment roll the year for which each assessment is made; and
(d) Apply the millage levy for the year taxation was escaped, add the penalties, if applicable, and extend
the tax. This shall be done for each year the property has escaped taxation, not to exceed three years.
(e) Assessments for back taxes shall appear on the assessment roll immediately following the assessment
of the property for the current year, or on a supplemental roll immediately following the current roll.
(f)Any tabulation of valuations from the current roll shall not include assessments for back taxes but shall
include, immediately after tabulations of the current roll totals, the corresponding tabulations for back
assessed property with a notation identifying the figure as such.
(3) Back assessments of assessable leasehold or possessory interest in property of the United States, of
the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the
state, are enforced as a personal obligation of the lessee and shall be placed on the roll in the name of the
holder of the leasehold in the year(s) taxation was escaped.
(4) Back assessments of property acquired by a bona fide purchaser that had no knowledge that the
property purchased had escaped taxation shall be assessed to the previous owner in accordance with Section
193.092(1), F.S. A "bona fide purchaser"means a purchaser, for value, in good faith,before the certification
of the assessment of back taxes to the tax collector for collection.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.073, 193.092, 193.155, 213.05 FS.
History—New 12-7-76, Formerly 12D-8.06, Amended 12-27-94, 12-31-98, 12-30-02.
12D-8.0061 Assessments; Homestead Property Assessments at Just Value.
(1) Real property shall be assessed at just value as of January 1 of the year in which the property first
receives the exemption.
(2) Real property shall be assessed at just value as of January 1 of the year following any change of
ownership. If the change of ownership occurs on January 1, subsection (1) shall apply. For purposes of this
section, a change of ownership includes any transfer of homestead property receiving the exemption,but does
not include any of the following:
(a) Any transfer in which the person who receives homestead exemption is the same person who was
entitled to receive homestead exemption on that property before the transfer, and
1. The transfer is to correct an error; or
2. The transfer is between legal and equitable title or equitable and equitable title and no other person
applies for a homestead exemption on the property; or
3. The change or transfer is by means of an instrument in which the owner is listed as both grantor and
grantee of the real property and one or more other individuals are additionally named as grantee. However, a
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change of ownership occurs if any additional individual named as grantee applies for a homestead exemption
on the property.
(b) The transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due
to a dissolution of marriage, provided that the transferee applies for the exemption and is otherwise entitled
to the exemption;
(c) The transfer, upon the death of the owner, is between owner and a legal or natural dependent who
permanently resides on the property; or
(d)The transfer occurs by operation of law to the surviving spouse or minor child or children under Section
732.401, F.S.
(3) A leasehold interest that qualifies for the homestead exemption under Section 196.031 or 196.041,
F.S., shall be treaded as an equitable interest in the property for purposes of subsection (2).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 213.05 FS.
History—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 1213-8.0064, F.A.C., relating to changes, additions or
improvements, changes of ownership, and corrections.
(2) Just value is the standard for assessment of homestead property, subject to the provisions of Article
VII, Section 4(c), Florida Constitution. Therefore, the property appraiser is required to determine the just
value of each individual homestead property on January 1 of each year as provided in Section 193.011, F.S.
(3) Unless subsection (5) or (6) of this rule require a lower assessment, the assessed value shall be equal
to the just value as determined under subsection(2) of this rule.
(4) The assessed value of each individual homestead property shall change annually,but shall not exceed
just value.
(5) Where the current year just value of an individual property exceeds the prior year assessed value, the
property appraiser is required to increase the prior year's assessed value by the lower of-
(a) Three percent; or
(b)The percentage change in the Consumer Price Index(CPI) for all urban consumers,U.S. City Average,
all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United
States Department of Labor, Bureau of Labor Statistics.
(6)If the percentage change in the Consumer Price Index(CPT)referenced in paragraph(5)(b)is negative,
then the assessed value shall be the prior year's assessed value decreased by that percentage.
(7) The assessed value of an individual homestead property shall not exceed just value.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 196.031,
213.05 FS. History New 10-4-95.
12D-8.0063 Assessment of Changes,Additions, or Improvements to a Homestead.
(1) Any change, addition, or improvement, excluding normal maintenance, to a homestead, including an
owner's apportioned share of common areas directly benefiting the homestead, shall be determined and
assessed at just value, and added to the assessed value of the homestead as of January 1 of the year following
the substantial completion of the change, addition, or improvement.
(2) The measure of this incremental,just value amount for purposes of subsection(1), shall be determined
directly by considering mass data collected, market evidence, and cost, or by taking the difference between
the following:
(a) Just value of the homestead as of January 1 of the year following any change, addition, or
improvement, adjusted for any change in value during the year due to normal market factors, and
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(b) Just value of the homestead as of January 1 of the year of the change, addition, or improvement.
(3) General rules for assessment of changes, additions, or improvements; see paragraphs (a) through (d);
for special rules for 2004 named storms see paragraph (e).
(a) Changes, additions, or improvements do not include replacement of a portion of homestead property
damaged or destroyed by misfortune or calamity when:
l.a. The square footage of the property as repaired or replaced does not cause the total square footage to
exceed 1.500 square feet, or
b. The square footage of the property as repaired or replaced does not exceed 110 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 improvement. The homestead property's just value shall be increased
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
the named 2004 storms is limited to the square footage exceeding 110 percent of the homestead property's
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
the square footage exceeding 110 percent of the homestead property's total square footage. Additionally,
homes having square footage of 1,350 square feet or less which were rendered uninhabitable may rebuild up
to 1,500 total square feet and the increase in square footage shall not be considered as a change, an addition,
or an improvement that is subject to assessment at just value. The provisions of this paragraph are limited to
homestead properties in which repairs are 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 New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07.
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12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead.
(1) This rule shall apply where any change, addition, or improvement is not considered in the assessment
of a property as of the first January 1 after it is substantially completed. The property appraiser shall deterinine
the just value for such change, addition, or improvement as provided in Rule 1213-8.0063, F.A.C., and adjust
the assessment for the year following the substantial completion of the change, addition, or improvement, as
if the assessment had been correctly made as provided in subsection 12D-8.0063(1), F.A.C. The property
appraiser shall adjust the assessed value of the homestead property for all subsequent years.
(2)If an error is made in the assessment of any homestead due to a material mistake of fact concerning an
essential characteristic of the property, the assessment shall be adjusted for each erroneous year. This
adjustment is for prospective application only. For purposes of this subsection, the term "material mistake of
fact"means any and all mistakes of fact,relating to physical characteristics of property,considered in arriving
at the assessed value of a property that, if corrected, would affect the assessed value of that property.
(3)This subsection shall apply where the property appraiser determines that a person who was not entitled
to the homestead exemption or the homestead property assessment increase limitation was granted it for any
year or years within the prior 10 years.
(a) The property appraiser shall take the following actions:
1. Serve upon the owner a notice of intent to record 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 New 12-27-94, Amended 12-28-95, 9-19-17.
12D-8.0065 Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement
Required; Denials; Late Applications.
(1)For purposes of this rule, the following definitions apply.
(a) The "previous property appraiser" means the property appraiser in the county where the taxpayer's
previous homestead property was located.
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(b) The "new property appraiser" means the property appraiser in the county where the taxpayer's new
homestead is located.
(c) The "previous homestead" means the homestead which the assessment difference is being transferred
from.
(d) The "new homestead"means the homestead which the assessment difference is being transferred to.
(e) "Assessment difference" means the difference between assessed value and just value attributable to
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
three 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-501 TS, 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:
(a) Upsizing — When the just value of the new homestead equals or is greater than the just value of the
previous homestead, the maximum amount that can be transferred is $500,000.
(b) Downsizing — When the just value of the new homestead is less than the just value of the previous
homestead, the maximum amount that can be transferred is $500,000. Within that limit, the amount must be
the same proportion of the new homestead's just value as the proportion of the assessment difference was of
the previous homestead's just value.
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(5)(a) Transferring without splitting or joining — When two or more persons jointly abandon a single
previous homestead and jointly establish a new homestead, the provisions for splitting and joining below do
not apply if no additional persons are part of either homestead. The maximum amount that can be transferred
is $500,000.
(b) Splitting—When two or more people who previously shared a homestead abandon that homestead 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
share of the previous homestead's difference between assessed value and just value. The shares of the persons
that received the homestead exemption cannot total more than 100 percent.
1.For tenants in common,this share is the difference between just value and assessed value for the tenant's
proportionate interest in the property. This is the just value of the tenant's interest minus the assessed value
of the tenant's interest.
2. For joint tenancy with right of survivorship and for spouses, the share of the homestead assessment
difference is the difference between the just value and the assessed value of the owner's share of the
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
difference between just value and assessed value for the owner's stated share of the homestead portion of the
property.
3. Subparagraphs (5)(b)l. 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-501 TS 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.
b. Each execute the sworn statement designating the person's ownership share on Form DR-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
difference between just value and assessed value from any of the persons' previous homesteads.
(6) Abandonment.
(a) To transfer an assessment difference, a homestead owner must abandon the homestead before January
1 of the year the new application is made.
(b)In the case of joint tenants with right of survivorship, if only one owner moved and the other stayed in
the original homestead, the homestead would not be abandoned. The person who moved could not transfer
any assessment difference.
(c) To receive an assessment reduction under Section 193.155(8), F.S., a person may abandon his or her
homestead even though it remains his or her primary residence by providing written notification to the
property appraiser of the county where the homestead is located. This notification must be delivered before
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or at the same time as the timely filing of a new application for homestead exemption on the property. This
abandonment will result in reassessment at just value as provided in subparagraph (2)(a)3. of this rule.
(7) Only the difference between assessed value and just value attributable to Section 193.155, F.S., can
be transferred.
(a) If a property has both the homestead exemption and an agricultural classification, a person cannot
transfer the difference that results from an agricultural classification.
(b) If a homeowner has a homestead and is receiving a reduction in assessment for living quarters for
parents or grandparents under Section 193.703, F.S., the reduction is not included in the transfer. When
calculating the amount to be transferred, the amount of that reduction must be added back into the assessed
value before calculating the difference.
(8) Procedures for property appraiser:
(a)If the previous homestead was in a different county than the new homestead,the new property appraiser
must transmit a copy of the completed Form DR-501T with a completed Form DR-501 to the previous
property appraiser. If the previous homesteads of applicants applying for transfer were in more than one
county, each applicant from a different county must fill out a separate Form DR-501T.
1. The previous property appraiser must complete Form DR-501RVSH, Certificate for Transfer of
Homestead Assessment Difference (incorporated by reference in Rule 12D-16.002, F.A.C.,
https://www.flrules.org/Gateway/reference.asp?No=Ref-05793). By April 1 or within two weeks after
receiving Form DR-501 T, whichever is later, the previous property appraiser must send this form to the new
property appraiser. As part of the information returned on Form DR-501RVSH, the previous property
appraiser must certify that the amount transferred is part of a previous homestead that has been or will be
reassessed at just value as of January 1 of the year after the year in which the abandonment occurred as
described in subparagraph (2)(a)3. of this rule.
2. Based on the information provided on Form DR-501RVSH from the previous property appraiser, the
new property appraiser calculates the amount that may be transferred and applies this amount to the January
1 assessment of the new homestead for the year for which application is made.
(b)If the transfer is from the same county as the new homestead,the property appraiser retains Form DR-
501T. Form DR-501RVSH is not required. For a person that applied on time for the transfer of assessment
difference, the property appraiser updates the ownership share information using the share methodology in
this rule.
(c) The new property appraiser must record the following in the assessment roll submitted to the
Department according to Section 193.1142, F.S., for the year the transfer is made to the homestead parcel:
1. Flag for current year assessment difference transfer;
2. Number of owners among whom the previous assessment difference was split. Enter 1 if previous
difference was not split;
3. Assessment difference value transferred;
4. County number of previous homestead;
5. Parcel ID of previous homestead;
6. Year from which assessment difference value was transferred;
(d) Property appraisers that have information sharing agreements with the Department are authorized to
share confidential tax information with each other under Section 195.084, F.S., including social security
numbers and linked information on Forms DR-501, DR-501T, and DR-501RVSH.
(9)(a)The transfer of an assessment difference is not final until all values on the assessment roll on which
the transfer is based are final. If the values are final after the procedures in these rules are exercised, the
property appraiser(s) must make appropriate corrections and send a corrected assessment notice. Any values
that are in administrative or judicial review must be noticed to the tribunal or court for accelerated hearing
and resolution so that the intent of Section 193.155(8), F.S. may be fulfilled.
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(b) This rule does not authorize the consideration or adjustment of the just, assessed, or taxable value of
the previous homestead property.
(10) Additional provisions.
(a) If the information from the previous property appraiser is provided after the procedures in this section
are exercised,the new property appraiser must make appropriate corrections and send a corrected assessment
notice.
(b) The new property appraiser must promptly notify a taxpayer if the information received or available
is insufficient to identify the previous homestead and the transferable amount. For a timely filed application,
this notice must be sent by July 1.
(c) If the previous property appraiser supplies enough information to the new property appraiser, the
information is considered timely if provided in time to include it on the notice of proposed property taxes sent
under Sections 194.011 and 200.065(1), F.S.
(d) If the new property appraiser has not received enough information to identify the previous homestead
and the transferable amount in time to include it on the notice of proposed property taxes, the taxpayer may
file a petition with the value adjustment board in the county of the new homestead.
(11) Denials.
(a) If the applicant is not qualified for transfer of any assessment difference, the new property appraiser
must send Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference,
(incorporated by reference in Rule 12D-16.002, F.A.C.)to the applicant by July 1 and include the reasons for
the denial.
(b)Any property appraiser who sent a notice of denial by July 1 because he or she did not receive sufficient
information to identify the previous homestead and the amount which is transferable, must grant the transfer
after receiving information from the previous property appraiser showing the taxpayer was qualified, if the
new property appraiser determines the taxpayer is otherwise qualified.If a petition was filed based on a timely
application for the transfer of an assessment difference, the value adjustment board shall refund the taxpayer
the petition filing fee.
(c) Petitions of denials may be filed with the value adjustment board as provided in Rule 12D-9.028,
F.A.C.
(12) Late applications.
(a) Any person qualified to have property assessed under Section 193.155(8), F.S., who fails to file for a
new homestead on time in the first year following eligibility may file in a subsequent year. The assessment
reduction must be applied to assessed value in the year the transfer is first approved. A refund may not be
given for previous years.
(b) Any person who is qualified to have his or her property assessed under Section 193.155(8), F.S., who
fails to file an application by March 1,may file an application for assessment under that subsection and,under
Section 194.011(3), F.S., may file a petition with the value adjustment board requesting the assessment be
granted. The petition may be filed at any time during the taxable year by the 25th day following the mailing
of the notice by the property appraiser as provided in Section 194.011(1), F.S. In spite of Section 194.013,
F.S., the person must pay a nonrefundable fee of$15 when filing the petition, as required by paragraph 0) 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) FS. Law Implemented 192.047, 193.114, 193.1142, 193.155, 193.461,
193.703, 194.011, 194.013, 195.084, 200.065 FS. History—New 9-10-15, Amended 11-11-21.
12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property.
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(1) Any person or entity that owns non-homestead property that is entitled to receive the 10 percent
assessment increase limitation under Section 193.1554 or 193.1555, F.S., must notify the property appraiser
of the county where the property is located of any change of ownership or control as defined in Sections
193.1554(5) and 193.1555(5), F.S. This notification is not required if a deed or other instrument of title has
been recorded in the county where the parcel is located.
(2) As provided in Sections 193.1554(5) and 193.1555(5), F.S., a change of ownership or control means
any sale, foreclosure,transfer of legal title or beneficial title in equity to any person, or the cumulative transfer
of control or of more than fifty(50)percent of the ownership of the legal entity that owned the property when
it was most recently assessed at just value.
(3) For purposes of a transfer of control, "controlling ownership rights" means voting capital stock or
other ownership interest that legally carries voting rights or the right to participate in management and control
of the legal entity's activities. The term also includes an ownership interest in property owned by a limited
liability company or limited partnership that is treated as owned by its sole member or sole general partner.
(4)(a)A cumulative transfer of control of the legal entity that owns the property 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
(c) For "non-homestead residential property" as defined in Section 193.1554(1), F.S., the transfer is
between husband and wife, including a transfer to a surviving spouse or a transfer due to a dissolution of
marriage. This paragraph does not apply to non-residential property that is subject to Section 193.1555, F.S.
(6) For a publicly traded company, there is no change of ownership or control if the cumulative transfer
of more than 50 percent of the ownership of the entity that owns the property occurs through the buying and
selling of shares of the company on a public exchange. This exception does not apply to a transfer made
through a merger with or an acquisition by another company, including an acquisition by acquiring
outstanding shares of the company.
(7)(a) For changes of ownership or control, as referenced in subsection (2) of this rule, the owner must
complete and send Form DR-430,Change of Ownership or Control,Non-Homestead Property,to the property
appraiser unless a deed or other instrument of title has been recorded in the county where the parcel is located.
This form is adopted by the Department of Revenue and incorporated by reference in Rule 12D-16.002,
F.A.C. If one owner completes and sends a Form DR-430 to the property appraiser, another owner is not
required to send an additional Form DR-430.
(b) Form DR-430M, Change of Ownership or Control, Multiple Parcels, which is incorporated by
reference in Rule 12D-16.002,F.A.C.,may be used as an attachment to Form DR-430.A property owner may
use DR-430M to list all property owned or controlled in the state for which a change of ownership or control
has occurred. A copy of the form should be sent to each county property appraiser where a parcel is located.
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(c) On January 1,property assessed under Sections 193.1554 and 193.1555,F.S., must be assessed at just
value if the property has had a change of ownership or control since the January 1, when the property was
most recently assessed at just value.
(d) The property appraiser is required to provide a notice of intent to record a tax lien on any property
owned by a person or entity that was granted, but not entitled to, the property assessment limitation under
Section 193.1554 or 193.1555, F.S. Before a lien is filed,the person or entity who was notified must be given
30 days to pay the taxes, applicable penalties, and interest. If the property assessment limitation was
improperly granted as a result of a clerical mistake or omission, the person or entity improperly receiving the
property assessment limitation may not be assessed penalties or interest.
(e) The property appraiser shall use the information provided on the Form DR-430 to assess property as
provided in Sections 193.1554, 193.1555 and 193.1556, F.S. For listing ownership on the assessment rolls,
the property appraiser must not use Form DR-430 as a substitute for a deed or other instrument of title in the
public records.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.1554, 193.1555, 193.1556 FS.
Histof y—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.
(4)(a) The term "qualified parent or grandparent" means the parent or grandparent residing in the living
quarters, as their primary residence, constructed or reconstructed on property qualifying for assessment
reduction pursuant to Section 193.703, F.S., on January I of the year the assessment reduction first applies
and each year thereafter. Such parent or grandparent must be the natural or adoptive parent or grandparent of
the owner, or the owner's spouse, of the homestead property on which the construction or reconstruction
occurred.
(b) "Primary residence" shall mean that the parent or grandparent does not claim a homestead exemption
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elsewhere in Florida. Such parent or grandparent cannot qualify as a permanent resident for purposes of being
granted a homestead exemption or tax credit on any other property, whether in Florida or in another state. If
such parent or grandparent receives or claims the benefit of an ad valorem tax exemption or a tax credit
elsewhere in Florida or in another state where permanent residency is required as a basis for the granting of
that ad valorem tax exemption or tax credit, such parent or grandparent is not a qualified parent or grandparent
under this subsection and the owner is not entitled to the reduction for living quarters provided by this section.
(c) At least one qualifying parent or grandparent must be at least 62 years of age.
(d) In determining that the parent or grandparent is the natural or adoptive parent or grandparent of the
owner or the owner's spouse and that the age requirements are met, the property appraiser shall rely on an
application by the property owner and such other information as the property appraiser determines is relevant.
(5)Construction or reconstruction qualifying as providing living quarters pursuant to this section is limited
to additions and renovations made for the purpose of allowing qualified parents or grandparents to
permanently reside on the property. Such additions or renovations may include the construction of a separate
building on the same parcel or may be an addition to or renovation of the existing structure. Construction or
reconstruction shall be considered as being for the purpose of providing living quarters for parents or
grandparents if it is directly related to providing the amenities necessary for the parent or grandparent to reside
on the same property with their child or grandchild. In making this determination,the property appraiser shall
rely on an application by the property owner and such other information as the property appraiser determines
is relevant.
(6)(a) On the first January 1 on which the construction or reconstruction qualifying as providing living
quarters is substantially complete, the property appraiser shall deterinine the increase in the just value of the
property due to such construction or reconstruction. For that year and each year thereafter in which the
property qualifies for the assessment reduction, the assessed value calculated pursuant to Section 193.155,
F.S., shall be reduced by the amount so determined. In no year may the assessment reduction, inclusive and
aggregate of all qualifying parents or grandparents, exceed twenty percent of the total assessed value of the
property as improved prior to the assessment reduction being taken. If in any year the reduction as calculated
pursuant to this subsection exceeds twenty percent of assessed value, the reduction shall be reduced to equal
twenty percent.
(b) Construction or reconstruction can qualify under paragraph (4)(a) in a later year, as long as the owner
makes an application for the January 1 on which a qualifying parent or grandparent meets the requirements
of paragraph (4)(b). The owner must certify in such application as to the date the construction or
reconstruction was substantially complete and that it was for the purpose of providing living quarters for one
or more natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse as
described in paragraph (1)(a). In such case, the property appraiser shall determine the increase in the just
value of the property due to such construction or reconstruction as of the first January 1 on which it was
substantially complete. However, no reduction shall be granted in any year until a qualifying parent or
grandparent meets the requirements of paragraph (4)(b).
(7)Further construction or reconstruction to the same property meeting the requirements of subsection(5)
for the qualified parent or grandparent residing primarily on the property may also receive an assessment
reduction pursuant to this section. Construction or reconstruction for another qualified parent or grandparent
may also receive an assessment reduction. The assessment reduction for such construction or reconstruction
shall be calculated pursuant to this section for the first January 1 after such construction or reconstruction is
substantially complete. However, in no year may the total of all applicable assessment reductions exceed
twenty percent of the assessed value of the property.
(8)The assessment reduction shall apply only while the qualified parent or grandparent continues to reside
primarily on the property and all other requirements of this section are met. The provisions of subsections (1),
(5), (6), (7) and (8) of Section 196.011, F.S., governing applications for exemption are applicable to the
granting of an assessment reduction. The property owner must apply for the assessment reduction annually.
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(9) The amount of the assessment reduction under Section 193.703, F.S., shall be placed on the roll after
a change in ownership, when the property is no longer homestead, or when the parent or grandparent
discontinues residing on the property.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.703, 196.011, 213.05 FS. History—
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
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
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collector. The option chosen must be exercised by plainly so indicating in the space provided on Form DR-
409.
25. Errors in assessment of homestead property corrected pursuant to Section 193.155(8), F.S.
26. Granting a religious exemption where the applicant has applied for, and is entitled to, the exemption
but did not timely file the application and, due to a misidentification of property ownership on the tax roll,
the property appraiser and tax collector had not notified the applicant of the tax obligation. This subparagraph
shall apply to tax years 1992 and later.
(b) The correction of errors shall not be limited to the preceding examples, but shall apply to any errors
of omission or commission that may be subsequently found.
(c) Where the property appraiser agrees with the value adjustment board,it shall not be necessary for him
to file a certificate of correction for a proper final value adjustment board reduction in assessed or taxable
value for that tax year. The value adjustment board may not correct assessments from previous years,
however, and the property appraiser may issue a certificate of correction as provided in this rule section.
(d) The following is a list of circumstances which involve changes in the judgment of the property
appraiser and which, therefore, shall not be subject to correction or revision, except for corrections made
within the one-year period described in subparagraph (2)(a)24. of this rule section. The term "judgment" as
used in this rule section, shall mean the opinion of value, arrived at by the property appraiser based on the
presumed consideration of the factors in Section 193.011, F.S., or the conclusion arrived at with regard to
exemptions and determination that property either factually qualifies or factually does not qualify for the
exemption. It includes exercise of sound discretion, for which another agency or court may not legally
substitute its judgment, within the bounds of that discretion, and not void, and other than a ministerial act.
The following is not an all inclusive list.
1. Change in mobile home classification not in compliance with attorney general opinion 74-150.
2. Extra depreciation requested.
3. Incorrect determination of zoning, land use or environmental regulations or restrictions.
4. Incorrect determination of type of construction or materials.
5. Any error of judgment in land or improvement valuation.
6. Any other change or error in judgment, including ordinary negligence which would require the exercise
of appraisal judgment to determine the effect of the change on the value of the property or improvement.
7. Granting or removing an exemption, or the amount of an exemption.
8. Reconsideration of determining that improvements are substantially complete.
9. Reconsideration of assessing an encumbrance or restriction, such as an easement.
(3)(a) Correction of the tax roll shall be made by delivering to the tax collector the following items, if
applicable.
1. Copy of the Certificate of Correction, Form DR-409, or in the case of non-ad valorem assessments,
Form DR-409A,
2. Copy of value adjustment board order, final and not subject to appeal,
3. Homestead, charitable,religious, widow/widower or disabled exemption, or agricultural or high-water
recharge classification, application, renewal, and
a. Proof of filing on or before March 1, or
b. Proof of postal error in the form of written evidence by the U.S. Postal Service of its error, within
subsections 196.011(8) and(9), F.S. Property appraisers shall provide documentation of these items.
4. Evidence of removal or permanent affixation of mobile home prior to January 1.
5. Copy of demolition permit.
6. Proof that error is a disregard for existing facts.
7. Proof of destruction of improvement or structure as provided in Section 196.295, F.S.
8. Property appraiser's written statement of good cause for waiver of penalty as provided in subsections
12D-8.005(5) and (6), F.A.C.
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(b) If the taxpayer is making a claim for refund, the property appraiser shall be responsible for items
(3)(a)l. 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 parry 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 current year's tax roll and also at such time as the subsequent year's tax roll is prepared, the property
owner shall have the right to file a petition contesting the corrected assessment.
(c) If the value adjustment board has adjourned for the year or the time for filing petitions has elapsed, a
back assessment shall be considered made within the calendar year if,prior to the end of the calendar year, a
signed Form DR-409, Certificate of Correction (incorporated by reference in Rule 1213-16.002, F.A.C.) or a
supplemental assessment roll is tendered to the tax collector and a notice of proposed property taxes with
notice of the right to petition the next scheduled value adjustment board is mailed or delivered to the property
owner.
(11) Double Assessments. When a tax collector informs a property appraiser pursuant to subsection 1213-
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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, 194.01](1), 194.032, 196.011,
197.122, 197.182, 197.323, 197.332, 213.05 FS. History—New 12-7-76, Formerly 12D-8.21, Amended 12-10-
92, 12-27-94, 12-25-96, 12-31-98, 1-16-06.
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FLORIDA ADMINISTRATIVE CODE
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 Property Tax Deferral— Sale of Deferred Payment Tax Certificates; Collection of
Delinquent Undeterred 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—New 6-18-85, Formerly 12D-13.05, Amended 4-5-16.
12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or
Incomplete Personal Property Assessments; Tax Certificate Corrections.
(1) This rule applies to errors made by tax collectors in the collection of taxes on real and personal
property. A tax collector may correct any error of omission or commission made by him or her, including
those described in Rule 12D-8.021, F.A.C.
(2) The payment of taxes, interest, fees and costs will not be excused because of an error on the part of a
property appraiser, tax collector, value adjustment board, board of county commissioners, clerk of the circuit
court or newspaper in which an advertisement may be published. An error may be corrected at any time by
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the party responsible.The party who discovers the error must notify the party responsible for the error. Subject
to the limitations in this rule section, the error must be corrected.
(3) The tax collector and the clerk must notify the property appraiser of the discovery of any errors on the
prior year's tax rolls when the property appraiser has not certified the current tax roll to the tax collector for
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 the owner's right to petition the value adjustment board,
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
the property owner and tax collector that the correction must appear on the subsequent year's tax 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.
(c) Tax returns on file in the property appraiser's office may be used to identify property. The return may
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
for the same year's taxes, he or she must collect only the tax due. The tax collector must notify the property
appraiser that a double assessment exists and furnish the information as shown on the tax roll to substantiate
the double assessment. After receiving notification from the tax collector,the property appraiser must proceed
under Rule subsection 12D-8.021(11), F.A.C.
(11) Tax Certificate Corrections and Collections.
(a)When a correction in assessment, or any other error that can be corrected,is certified to the tax collector
on property on which a tax certificate has been sold, the tax collector must submit a request to correct or
cancel the tax certificate to the Department. If the Department approves the request to correct or cancel the
tax certificate, according to Section 197.443, F.S., the tax collector must notify the certificate holder and any
affected taxing jurisdictions.
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(b) If the tax collector issues a tax certificate against a parcel of real property which is subject to the
protection of a United States Bankruptcy Court, the Department must approve the cancellation of the
certificate when requested by the tax collector.
(c) When a tax certificate has been canceled or corrected, the tax collector must correct the tax certificate
records and notify the certificate holder it has been corrected or canceled.
(d) When the correction results in a reduction in the face amount of the tax certificate, the holder of the
certificate is entitled to a refund of the amount of the reduction plus interest at the rate bid,not to exceed eight
percent annually. Interest must be calculated monthly from the date the certificate was purchased to the date
the refund is issued.
(e) This subsection applies to all tax certificates even if a tax deed application has been filed with the tax
collector and advertised by the clerk.
(f) When a void tax certificate or tax deed must be cancelled as provided by law, the tax collector must
complete and send Form DR-510, Cancellation or Correction of Tax Certificate, incorporated by reference in
Rule 1213-16.002, 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(I) 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—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 New 10-12-76, Formerly 12D-12.46, 12D-
12.046, Amended 4-5-16.
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12D-13.014 Penalties or Interest, Collection on Roll.
(1)(a) When a property appraiser is required by law to impose penalties, he or she must list the penalties
on the tax roll for collection by the tax collector.
(b) When a tax collector is required by law to levy penalties, he or she must collect the penalties.
(c)When either official makes an error levying or collecting penalties,the official responsible for the error
must correct it.
(2)The tax collector must collect the entire penalty and interest. If the tax and non-ad valorem assessments
are collected within the period of time for receiving a discount,the tax collector must only allow the discounts
on the taxes and non-ad valorem assessments.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.085, 193.114, 193.116,
193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162 FS. History—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. History—New 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.
(2) The "current value of all outstanding liens"means the amount necessary to retire all unpaid principal
debts, accrued interest and penalties for which a lien acts as security. The current value must be computed on
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the date that the property owner responds to the tax collector's notification according to Section 197.263(4),
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 New 4-5-16.
12D-13.0287 Property Tax Deferral—Appeal of Denied Tax Deferral and Imposed Penalties.
(1) Any applicant denied a property tax deferral may appeal the tax collector's decision to the value
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-486DP, Petition to The Value Adjustment Board — Tax
Deferral or Penalties—Request for Hearing, incorporated by reference in Rule 12D-16.002, F.A.C.
Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 197.2425, 197.301 FS. History—New 4-5-
16.
12D-13.029 Property Tax Deferral — Sale of Deferred Payment Tax Certificates; 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—New 6-18-85, Formerly 12D-13.29,
Amended 5-23-91, 12-13-92, 4-5-16.
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IMPORTANT NOTE ABOUT CASE LAW
In 2009, the Legislature amended section 194.301, F.S., and created section 194.3015, F.S.
The amendment and new statutory section addresses the use of case law in administrative
reviews of assessments. Value adjustment boards and appraiser special magistrates should
use case law in conjunction with legal advice from the board legal counsel.
"The provisions of this subsection preempt any prior case law that is inconsistent
with this subsection." See section 194.301(1), F.S.
"It is the express intent of the Legislature that a taxpayer shall never have the burden
of proving that the property appraiser's assessment is not supported by any
reasonable hypothesis of a legal assessment. All cases establishing the every-
reasonable-hypothesis standard were expressly rejected by the Legislature on the
adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature
that any cases published since 1997 citing the every-reasonable-hypothesis standard
are expressly rejected to the extent that they are interpretative of legislative intent."
See section 194.3015(1), F.S.
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