HomeMy WebLinkAbout2025 VAB Other Legal Resources Including Statutory Criteria State of Florida
OTHER LEGAL RESOURCES
INCLUDING STATUTORY
CRITERIA
For Use By
Value Adjustment Boards
In Conjunction With
The Uniform Policies and Procedures Manual
Florida Department of Revenue
Revised August 2025
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
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.
[Note: This is a compilation from and including 2025 law changes; it is not Official
Florida Statutes, which has not been released as of this compilation.]
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
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............................................................................. 3
Section 6. Homestead exemptions .............................................................................. 7
Florida Statutes (Excerpts
Chapter 192 Taxation: General Provisions................................................................... 10
Chapter 193 Assessments ...........................................................................................21
Part I General Provisions.................................................................................... 21
Part II Special Classes of Property....................................................................51
Chapter 195 Property Assessment Administration and Finance (Excerpt).................69
Chapter196 Exemption..............................................................................................75
Chapter 197 Tax Collections, Sales, and Liens (Excerpt)........................................ 131
Chapter 200 Determination of Millage (Excerpt)..................................................... 13939
Florida Administrative Code(Excerpts)
Chapter 12D-5 Agricultural and Outdoor Recreational or Park Lands......................... 143
Chapter 12D-6 Mobile Homes, Prefabricated or Modular Housing Units,
Pollution Control Devices, and Fee Time-Share Developments.......... 147
Chapter 12D-7 Exemptions ............................................................................................. 152
Chapter 12D-8 Assessment Roll Preparation and Approval (Excerpt)......................... 165
Chapter 12D-13 Tax Collectors Rules and Regulations (Excerpt) ................................ 181
Notice Regarding Case Law...................................................................................... 185
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
Florida personal income over the most recent
FLORIDA CONSTITUTION twenty quarters times the state revenues
ARTICLE VII allowed under this subsection for the prior
FINANCE AND TAXATION fiscal year. For the 1995-1996 fiscal year, the
(EXCERPT) state revenues allowed under this subsection
for the prior fiscal year shall equal the state
SECTION 1. Taxation; appropriations; revenues collected for the 1994-1995 fiscal
state expenses; state year. Florida personal income shall be
revenue limitation. determined by the legislature, from
SECTION 2. Taxes; rate. information available from the United States
SECTION 3. Taxes; exemptions. Department of Commerce or its successor on
SECTION 4. Taxation; assessments. the first day of February prior to the
SECTION 6. Homestead exemptions. beginning of the fiscal year. State revenues
collected for any fiscal year in excess of this
SECTION 1. Taxation; appropria- limitation shall be transferred to the budget
tions; state expenses; state revenue stabilization fund until the fund reaches the
limitation.— maximum balance specified in Section 19(g)
(a) No tax shall be levied except in of Article III, and thereafter shall be refunded
pursuance of law. No state ad valorem taxes to taxpayers as provided by general law. State
shall be levied upon real estate or tangible revenues allowed under this subsection for
personal property. All other forms of taxation any fiscal year may be increased by a two-
shall be preempted to the state except as thirds vote of the membership of each house
provided by general law. of the legislature in a separate bill that
(b) Motor vehicles, boats, airplanes, contains no other subject and that sets forth
trailers, trailer coaches and mobile homes, as the dollar amount by which the state revenues
defined by law, shall be subject to a license allowed will be increased. The vote may not
tax for their operation in the amounts and for be taken less than seventy-two hours after the
the purposes prescribed by law, but shall not third reading of the bill. For purposes of this
be subject to ad valorem taxes. subsection, "state revenues" means taxes,
(c) No money shall be drawn from the fees, licenses, and charges for services
treasury except in pursuance of appropriation imposed by the legislature on individuals,
made by law. businesses, or agencies outside state
(d) Provision shall be made by law for government. However, "state revenues" does
raising sufficient revenue to defray the not include: revenues that are necessary to
expenses of the state for each fiscal period. meet the requirements set forth in documents
(e) Except as provided herein, state authorizing the issuance of bonds by the state;
revenues collected for any fiscal year shall be revenues that are used to provide matching
limited to state revenues allowed under this funds for the federal Medicaid program with
subsection for the prior fiscal year plus an the exception of the revenues used to support
adjustment for growth. As used in this the Public Medical Assistance Trust Fund or
subsection, "growth" means an amount equal its successor program and with the exception
to the average annual rate of growth in
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
of state matching funds used to fund elective predominantly for educational, literary,
expansions made after July 1, 1994; proceeds scientific, religious or charitable purposes
from the state lottery returned as prizes; may be exempted by general law from
receipts of the Florida Hurricane Catastrophe taxation.
Fund; balances carried forward from prior (b) There shall be exempt from taxation,
fiscal years; taxes, licenses, fees, and charges cumulatively, to every head of a family
for services imposed by local, regional, or residing in this state, household goods and
school district governing bodies; or revenue personal effects to the value fixed by general
from taxes, licenses, fees, and charges for law, not less than one thousand dollars, and to
services required to be imposed by any every widow or widower or person who is
amendment or revision to this constitution blind or totally and permanently disabled,
after July 1, 1994. An adjustment to the property to the value fixed by general law not
revenue limitation shall be made by general less than five hundred dollars.
law to reflect the fiscal impact of transfers of (c) Any county or municipality may, for
responsibility for the funding of the purpose of its respective tax levy and
governmental functions between the state and subject to the provisions of this subsection
other levels of government. The legislature and general law, grant community and
shall, by general law, prescribe procedures economic development ad valorem tax
necessary to administer this subsection. exemptions to new businesses and expansions
History.—Am.H.J.R.2053, 1994;adopted 1994. Of eXlStlrig businesses, as defined by general
law. Such an exemption may be granted only
SECTION 2. Taxes; rate.— by ordinance of the county or municipality,
All ad valorem taxation shall be at a and only after the electors of the county or
uniform rate within each taxing unit, except municipality voting on such question in a
the taxes on intangible personal property may referendum authorize the county or
be at different rates but shall never exceed municipality to adopt such ordinances. An
two mills on the dollar of assessed value; exemption so granted shall apply to
provided, as to any obligations secured by improvements to real property made by or for
mortgage, deed of trust, or other lien on real the use of a new business and improvements
estate wherever located, an intangible tax of to real property related to the expansion of an
not more than two mills on the dollar may be existing business and shall also apply to
levied by law to be in lieu of all other tangible personal property of such new
intangible assessments on such obligations. business and tangible personal property
related to the expansion of an existing
SECTION 3. Taxes; exemptions.— business. The amount or limits of the amount
(a) All property owned by a of such exemption shall be specified by
municipality and used exclusively by it for general law. The period of time for which
municipal or public purposes shall be exempt such exemption may be granted to a new
from taxation. A municipality, owning business or expansion of an existing business
property outside the municipality, may be shall be determined by general law. The
required by general law to make payment to authority to grant such exemption shall expire
the taxing unit in which the property is ten years from the date of approval by the
located. Such portions of property as are used
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
electors of the county Or municipality, and who was deployed during the preceding
may be renewable by referendum as provided calendar year on active duty outside the
by general law. continental United States, Alaska, or Hawaii
(d) Any county or municipality may, for in support of military operations designated
the purpose of its respective tax levy and by the legislature shall receive an additional
subject to the provisions of this subsection exemption equal to a percentage of the
and general law, grant historic preservation taxable value of his or her homestead
ad valorem tax exemptions to owners of property. The applicable percentage shall be
historic properties. This exemption may be calculated as the number Of days during the
granted only by ordinance Of the county Or preceding calendar year the person was
municipality. The amount or limits of the deployed on active duty outside the
amount of this exemption and the continental United States, Alaska, or Hawaii
requirements for eligible properties must be in support of military operations designated
specified by general law. The period of time by the legislature divided by the number of
for which this exemption may be granted to a days in that year.
property owner shall be determined by History. Am. S.J.R.'s 9-E, 15-E, 1980; adopted 1980;
Am.C.S.for S.J.R.'s 318,356, 1988;adopted 1988;Am. S.J.R.
general law. 152, 1992;adopted 1992;Am.H.J.R.969, 1997;adopted 1998;
1 Am. C.S. for S.J.R. 2-D, 2007; adopted 2008; Ams. proposed
(e) By general law and subject t0 b Taxation and Budget Reform Commission Revision Nos. 3
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conditions specified therein: and 4, 2008, filed with the Secretary of State April 28, 2008;
(1) Twenty-five thousand dollars of the adopted 2008; Am. H.J.R. 833, 2009; adopted 2010; Am. C.S.
for H.J.R. 1931 2016; adopted 2016.
assessed value of property subject to tangible 1
personal property tax shall be exempt from ad Note. Section 34, Art. XII, State Constitution, provides
in part that "the amendment to subsection (e) of Section 3 of
valorem taxation. Article VII authorizing the legislature, subject to limitations set
(2) The assessed value of solar devices forth in general law, to exempt the assessed value of solar
or renewable energydevices subject to devices or renewable energy source devices subject to tangible
source personal property tax from ad valorem taxation . . . shall take
tangible personal property tax may be exempt effect on January 1, 2018, and shall expire on December 31,
from ad valorem taxation, subject to 2037.Upon expiration,this section shall be repealed and the text
of subsection (e) of Section 3 of Article VII . shall revert
limitations provided by general law. to that in existence on December 31, 2017, except that any
2 amendments to such text otherwise adopted shall be preserved
(f) There shall be granted an ad valorem and continue tooperate to the extent that such amendments are
tax exemption for real property dedicated in not dependent upon the portions of text which expire pursuant
perpetuity for conservation purposes, to this section."Effective December 31,2037, s. 3(e),Art.VII,
State Constitution,will read.
including real property encumbered by (e) By general law and subject to conditions specified
perpetual conservation easements Or by other therein, twenty-five thousand dollars of the assessed value of
perpetual conservation protections, as
property subject to tangible personal property tax shall be
exempt from ad valorem taxation.
defined by general law. 2
Note. This subsection, originally designated (g) by
(g) By general law and su j ect to the Revision No. 4 of the Taxation and Budget Reform
conditions specified therein, each person who Commission, 2008, was redesignated (f) by the editors to
conform to the redesignation of subsections by Revision No. 3
receives a homestead exemption as provided of the Taxation and Budget Reform Commission,2008.
in section 6 of this article; who was a member
of the United States military or military SECTION 4. Taxation; assessments.
reserves, the United States Coast Guard or its By general law regulations shall be
reserves, or the Florida National Guard; and prescribed which shall secure a just valuation
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of all property for ad valorem taxation, value.
provided: (3) After any change of ownership, as
(a) Agricultural land, land producing provided by general law, homestead property
high water recharge to Florida's aquifers, or shall be assessed at just value as of January 1
land used exclusively for noncommercial of the following year,unless the provisions of
recreational purposes may be classified by paragraph (8) apply. Thereafter, the
general law and assessed solely on the basis homestead shall be assessed as provided in
of character or use. this subsection.
(b) As provided by general law and (4) New homestead property shall be
subject to conditions, limitations, and assessed at just value as of January 1st of the
reasonable definitions specified therein, land year following the establishment of the
used for conservation purposes shall be homestead, unless the provisions of
classified by general law and assessed solely paragraph (8) apply. That assessment shall
on the basis of character or use. only change as provided in this subsection.
(c) Pursuant to general law tangible (5) Changes, additions, reductions, or
personal property held for sale as stock in improvements to homestead property shall be
trade and livestock may be valued for taxation assessed as provided for by general law;
at a specified percentage of its value, may be provided, however, after the adjustment for
classified for tax purposes, or may be any change, addition, reduction, or
exempted from taxation. improvement, the property shall be assessed
(d) All persons entitled to a homestead as provided in this subsection.
exemption under Section 6 of this Article (6) In the event of a termination of
shall have their homestead assessed at just homestead status, the property shall be
value as of January 1 of the year following the assessed as provided by general law.
effective date of this amendment. This (7) The provisions of this amendment
assessment shall change only as provided in are severable. If any of the provisions of this
this subsection. amendment shall be held unconstitutional by
(1) Assessments subject to this any court of competent jurisdiction, the
subsection shall be changed annually on decision of such court shall not affect or
January 1 st of each year; but those changes in impair any remaining provisions of this
assessments shall not exceed the lower of the amendment.
following: (8)a. A person who establishes a new
a. Three percent (3%) of the assessment homestead as of January 1 and who has
for the prior year. received a homestead exemption pursuant to
b. The percent change in the Consumer Section 6 of this Article as of January 1 of any
Price Index for all urban consumers, U.S. of the three years immediately preceding the
City Average, all items 1967=100, or establishment of the new homestead is
successor reports for the preceding calendar entitled to have the new homestead assessed
year as initially reported by the United States at less than just value. The assessed value of
Department of Labor, Bureau of Labor the newly established homestead shall be
Statistics. determined as follows:
(2) No assessment shall exceed just 1. If the just value of the new homestead
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
is greater than or equal to the just value of the to the jurisdiction adopting the ordinance.
prior homestead as of January 1 of the year in The requirements for eligible properties must
which the prior homestead was abandoned, be specified by general law.
the assessed value of the new homestead shall (f) A county may, in the manner
be the just value of the new homestead minus prescribed by general law, provide for a
an amount equal to the lesser of$500,000 or reduction in the assessed value of homestead
the difference between the just value and the property to the extent of any increase in the
assessed value of the prior homestead as of assessed value of that property which results
January 1 of the year in which the prior from the construction or reconstruction of the
homestead was abandoned. Thereafter, the property for the purpose of providing living
homestead shall be assessed as provided in quarters for one or more natural or adoptive
this subsection. grandparents or parents of the owner of the
2. If the just value of the new homestead property or of the owner's spouse if at least
is less than the just value of the prior one of the grandparents or parents for whom
homestead as of January 1 of the year in the living quarters are provided is 62 years of
which the prior homestead was abandoned, age or older. Such a reduction may not exceed
the assessed value of the new homestead shall the lesser of the following:
be equal to the just value of the new (1) The increase in assessed value
homestead divided by the just value of the resulting from construction or reconstruction
prior homestead and multiplied by the of the property.
assessed value of the prior homestead. (2) Twenty percent of the total assessed
However, if the difference between the just value of the property as improved.
value of the new homestead and the assessed (g) For all levies other than school
value of the new homestead calculated district levies, assessments of residential real
pursuant to this sub-subparagraph is greater property, as defined by general law, which
than $500,000, the assessed value of the new contains nine units or fewer and which is not
homestead shall be increased so that the subject to the assessment limitations set forth
difference between the just value and the in subsections (a) through (d) shall change
assessed value equals $500,000. Thereafter, only as provided in this subsection.
the homestead shall be assessed as provided (1) Assessments subj e ct to this
in this subsection. subsection shall be changed annually on the
b. By general law and subj ect to date of assessment provided by law; but those
conditions specified therein, the legislature changes in assessments shall not exceed ten
shall provide for application of this paragraph percent (10%) of the assessment for the prior
to property owned by more than one person. year.
(e) The legislature may, by general law, (2) No assessment shall exceed just
for assessment purposes and subject to the value.
provisions of this subsection, allow counties (3) After a change of ownership or
and municipalities to authorize by ordinance control, as defined by general law, including
that historic property may be assessed solely any change of ownership of a legal entity that
on the basis of character or use. Such owns the property, such property shall be
character or use assessment shall apply only assessed at just value as of the next
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
assessment date. Thereafter, such property however, after the adjustment for any change,
shall be assessed as provided in this addition, reduction, or improvement, the
subsection. property shall be assessed as provided in this
(4) Changes, additions, reductions, or subsection.
improvements to such property shall be 1(i) The legislature, by general law and
assessed as provided for by general law; subject to conditions specified therein, may
however, after the adjustment for any change, prohibit the consideration of the following in
addition, reduction, or improvement, the the determination of the assessed value of real
property shall be assessed as provided in this property:
subsection. (1) Any change or improvement to real
(h) For all levies other than school property used for residential purposes made
district levies, assessments of real property to improve the property's resistance to wind
that is not subject to the assessment damage.
limitations set forth in subsections (a)through (2) The installation of a solar or
(d) and (g) shall change only as provided in renewable energy source device.
this subsection. z
(1) Assessments subj ect to this
subsection shall be changed annually on the (1) The assessment of the following
date of assessment provided by law; but those working waterfront properties shall be based
changes in assessments shall not exceed ten upon the current use of the property:
percent (10%) of the assessment for the prior a. Land used predominantly for
year. commercial fishing purposes.
(2) No assessment shall exceed just b. Land that is accessible to the public
value. and used for vessel launches into waters that
(3) The legislature must provide that are navigable.
such property shall be assessed at just value c. Marinas and drystacks that are open to
as of the next assessment date after a the public.
qualifying improvement, as defined by d. Water-dependent marine
general law, is made to such property. manufacturing facilities, commercial fishing
Thereafter, such property shall be assessed as facilities, and marine vessel construction and
provided in this subsection. repair facilities and their support activities.
(4) The legislature may provide that (2) The assessment benefit provided by
such property shall be assessed at just value this subsection is subject to conditions and
as of the next assessment date after a change limitations and reasonable definitions as
of ownership or control, as defined by general specified by the legislature by general law.
History.—Am. S.J.R. 12-E, 1980; adopted 1980; Am.
law, including any change of ownership Of H.J.R.214, 1987;adopted 1988;Am.by Initiative Petition filed
the legal entity that OWriS the property. With the Secretary of State August 3, 1992; adopted 1992;Am.
Thereafter, such property shall be assessed as H.J.R. 9691 1997;adopted 1998;am.proposed by Constitution
p p y Revision Commission, Revision No. 13, 1998, filed with the
provided in this subsection. Secretary of State May 5, 1998; adopted 1998; Am. C.S. for
(5) Changes, additions, reductions, or H.J.R.317,Zooz;adopted 2002;am.C.S. for S.J.R.2-D,zoos;
adopted 2008;Ams. Proposed by Taxation and Budget Reform
improvements t0 such property shall be Commission, Revision Nos. 3, 4, and 6, 2008, filed with the
assessed as provided for by general law; Secretary of State April 28, 2008; adopted 2008; Am. C.S. for
H.J.R. 193,2016;adopted 2016;Am.H.J.R.369,2020;adopted
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2020. may be held by legal Or equitable title, by the
I
Note. A. This subsection,originally designated(h)by entireties, jointly, in common, as a
Revision No. 3 of the Taxation and Budget Reform
Commission, 2008, was redesignated (i) by the editors to COndOminlum, Or indirectly by stock
conform to the redesignation of subsections by Revision No. 4 ownership Or membership representing the
of the Taxation and Budget Reform Commission,2008. owner'S Or member'S interest in a
B. Section 34, Art. XII, State Constitution, provides in proprietary
part that"the amendment to subsection(1)of Section 4 of Article Corporation owning a fee Or a leasehold
VII authorizing the legislature, by general law, to prohibit the initially inexcess Of ninety-eight years. The
consideration of the installation of a solar device or a renewable
energysource device in determining the assessed value of real exemption shall not apply with respect to any
g
property for the purpose of ad valorem taxation shall take effect assessment roll until SUCK roll is first
on January 1, 2018, and shall expire on December 31, 2037. determined to be in compliance With the
Upon expiration,this section shall be repealed and the text of
. . subsection(i)of Section 4 of Article VII shall revert to that provisions Of section 4 by a state agency
in existence on December 31, 2017, except that any designated by general law. This exemption is
amendments to such text otherwise adopted shall be preserved
and continue tooperate to the extent that such amendments are repealed On the effective date Of any
not dependent upon the portions of text which expire pursuant amendment to this Article which provides for
to this section."Effective December 31, 2037, s. 4(i),Art.VII, the assessment of homestead at less
State Constitution,will read: property
(i) The legislature, by general law and subject to than Just value.
conditions specified therein, may prohibit the consideration of (2) The twenty-five thousand dollar
the following in the determination of the assessed value of real
used for residential purposes:
amount Of assessed valuation exempt from
property p
(1) Any change or improvement made for the purpose of taxation provided in subparagraph (a)(1)b.
improving the property's resistance to wind damage. shall be adjusted annuallyon JanuaryI Of
(2) The installation of a renewable energy source device.
2 each year for inflation using the percent
Note. This subsection, originally designated (h) by
Revision No. 6 of the Taxation and Budget Reform change in the Consumer Price Index for All
Commission, 2008, was redesignated 0) by the editors to Urban Consumers, U.S. City Average, all
conform to the redesignation of subsections by Revision No. 4
of the Taxation and Budget Reform Commission,2008,and the items 1967=100, Or successor reports for the
creation of a new (h) by Revision No. 3 of the Taxation and preceding calendar year as initially reported
Budget Reform Commission,2008. by the United States De artment of Labor,
p
Bureau of Labor Statistics, if such percent
SECTION 6. Homestead exemptions. positive.
is e p
(a)(1) Every person who has the legal or change(3) The amount of assessed valuation
equitable title to real estate and maintains exempt from taxation for which eve person
p every
thereon the permanent residence of the who has the legal or e uitable title to real
q
owner, or another legally or naturally estate and maintains thereon the permanent
p
dependent upon the owner, shall be exempt residence of the owner, or another person
. �
from taxation thereon, except assessments for
legally
special benefits, as follows: or naturally dependent upon the
is eligible, and which applies solely to
g � pp Y
a. Up to the assessed valuation of twenty- ownerlevies other than school district levies, that is
five thousand dollars; and added to this constitution after January1
b. For all levies other than school district 2025 shall be adjusted annually on January 1
. � J Y rY
levies, on the assessed valuation greater than of each year for inflation using the percent
Y g
fifty thousand dollars and up to seventy-five change in the Consumer Price Index for All
thousand dollars, Urban Consumers, U.S. City Average,e, all
upon establishment of rig items 1967=100 or successor right thereto in the � reports for the
manner prescribed by law. The real estate
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preceding calendar year as initially reported the exemption, and who has maintained
by the United States Department of Labor, thereon the permanent residence of the owner
Bureau of Labor Statistics, if such percent for not less than twenty-five years, who has
change is positive, beginning the year attained age sixty-five, and whose household
following the effective date of such income does not exceed the income limitation
exemption. prescribed in paragraph (1).
(b) Not more than one exemption shall The general law must allow counties and
be allowed any individual or family unit or municipalities to grant these additional
with respect to any residential unit. No exemptions, within the limits prescribed in
exemption shall exceed the value of the real this subsection, by ordinance adopted in the
estate assessable to the owner or, in case of manner prescribed by general law, and must
ownership through stock or membership in a provide for the periodic adjustment of the
corporation,the value of the proportion which income limitation prescribed in this
the interest in the corporation bears to the subsection for changes in the cost of living.
assessed value of the property. (e)(1) Each veteran who is age 65 or
(c) By general law and subj ect to older who is partially or totally permanently
conditions specified therein, the Legislature disabled shall receive a discount from the
may provide to renters, who are permanent amount of the ad valorem tax otherwise owed
residents, ad valorem tax relief on all ad on homestead property the veteran owns and
valorem tax levies. Such ad valorem tax relief resides in if the disability was combat related
shall be in the form and amount established and the veteran was honorably discharged
by general law. upon separation from military service. The
1(d) The legislature may,by general law, discount shall be in a percentage equal to the
allow counties or municipalities, for the Percentage of the veteran's permanent,
purpose of their respective tax levies and s ervice-connected disability as determined by
subject to the provisions of general law, to the United States Department of Veterans
grant either or both of the following Affairs. To qualify for the discount granted
additional homestead tax exemptions: by this paragraph, an applicant must submit
(1) An exemption not exceeding fifty to the county property appraiser, by March 1,
thousand dollars to a person who has the legal an official letter from the United States
or equitable title to real estate and maintains Department of Veterans Affairs stating the
thereon the permanent residence of the Percentage of the veteran's service-connected
owner, who has attained age sixty-five, and disability and such evidence that reasonably
whose household income, as defined by identifies the disability as combat related and
general law, does not exceed twenty thousand a copy of the veteran's honorable discharge.
dollars; or If the property appraiser denies the request for
(2) An exemption equal to the assessed a discount, the appraiser must notify the
value of the property to a person who has the applicant in writing of the reasons for the
legal or equitable title to real estate with a just denial, and the veteran may reapply. The
value less than two hundred and fifty Legislature may, by general law, waive the
thousand dollars, as determined in the first tax annual application requirement in subsequent
year that the owner applies and is eligible for Years.
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(2) If a veteran who receives the or injuries sustained in the line of duty.
discount described in p aragraph (1) Causal connection between a disability and
predeceases his or her spouse, and if,upon the service in the line of duty shall not be
death of the veteran, the surviving spouse presumed but must be determined as provided
holds the legal or beneficial title to the by general law. For purposes of this
homestead property and permanently resides paragraph, the term "disability" does not
thereon, the discount carries over to the include a chronic condition or chronic
surviving spouse until he or she remarries or disease, unless the injury sustained in the line
sells or otherwise disposes of the homestead of duty was the sole cause of the chronic
property. If the surviving spouse sells or condition or chronic disease.
otherwise disposes of the property, a discount As used in this subsection and as further
not to exceed the dollar amount granted from defined by general law, the term "first
the most recent ad valorem tax roll may be responder" means a law enforcement officer,
transferred to the surviving spouse's new a correctional officer, a firefighter, an
homestead property, if used as his or her emergency medical technician, or a
permanent residence and he or she has not paramedic, and the term "in the line of duty"
remarried. means arising out of and in the actual
(3) This subsection is self-executing and performance of duty required by employment
does not require implementing legislation. as a first responder.
(f) By general law and subj ect t0 History.—Am. S.J.R. 1-B, 1979; adopted 1980; Am.
conditions and limitations specified therein S.J.R. 4-E, 1980; adopted 1980; Am. H.J.R. 3151, 1998;
, adopted 1998; Am. proposed by Constitution Revision
the Legislature may provide ad valorem tax Commission,Revision No. 13, 1998,filed with the Secretary of
relief equal to the total amount or a portion of State May 5, 1998; adopted 1998; am. H.J.R. 353, 2006;
adopted 2006; Am. H.J.R. 631, 2006; adopted 2006; Am. C.S.
the ad valorem tax otherwise owed on for S.J.R. 2-D, 2007; adopted 2008; Am. S.J.R. 592, 2011;
homestead property to: adopted 2012;Am. H.J.R. 93,2012; adopted 2012;Am. H.J.R.
169, 2012; adopted 2012; Am. C.S. for H.J.R. 275, 2016;
(1) The SUTV1Vlrig SpOUSe Of a veteran adopted 2016; Am. C.S. for H.J.R. 1009, 2016; adopted 2016;
who died from service-connected causes Am. H.J.R. 877, 2020; adopted 2020; H.J.R. 7017, 2025;
while on active duty as a member of the adopted 2025.
1Note.—Section 36, Art. XII, State Constitution,
United States Armed FOT'CeS. provides in part that"the amendment to Section 6 of Article VII
(2) The SUTV1Vlrig SpOUSe Of a first revising the just value determination for the additional ad
responder who died in the line of duty.
valorem tax exemption for persons age sixty-eve or older shall
take effect January 1, 2017, . . . and shall operate
(3) A first responder who is totally and retroactively to January 1, 2013, for any person who received
permanently disabled as a result of an injury the exemption under paragraph(2)of Section 6(d)of Article VII
before January 1,2017."
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
solely on the basis of character or use or at a specified
percentage of its value under Art. VII of the State
FLORIDA STATUTES Constitution.
(3) "County property appraiser"means the county
TITLE XIV TAXATION AND officer charged with determining the value of all
FINANCE property within the county, with maintaining certain
records connected therewith, and with determining the
tax on taxable property after taxes have been levied. He
CHAPTER 192 TAXATION: or she shall also be referred to in these statutes as the
GENERAL PROVISIONS "property appraiser" or"appraiser."
(4) "County tax collector" means the county
192.001 Definitions. officer charged with the collection of ad valorem taxes
192.0105 Taxpayer rights. levied by the county, the school board, any special
192.011 All property to be assessed. taxing districts within the county, and all municipalities
192.032 Situs of property for assessment within the county.
purposes. (5) "Department," unless otherwise designated,
192.037 Fee timeshare real property; taxes and means the Department of Revenue.
assessments; escrow. (6) "Extend on the tax roll" means the arithmetic
192.042 Date of assessment. computation whereby the millage is converted to a
192.047 Date of filing. decimal number representing one one-thousandth of a
192.048 Electronic transmission. dollar and then multiplied by the taxable value of the
192.053 Lien for unpaid taxes. property to determine the tax on such property.
192.071 Administration of oaths. (7) "Governing body" means any board,
192.091 Commissions of property appraisers and commission, council, or individual acting as the
tax collectors. executive head of a unit of local government.
192.102 Payment of property appraisers' and (8) "Homestead" means that property described
collectors' commissions. in s. 6(a), Art. VII of the State Constitution.
192.105 Unlawful disclosure of federal tax (9) "Levy" means the imposition of a tax, stated
information; penalty. in terms of"millage," against all appropriately located
192.115 Performance review panel. property by a governmental body authorized by law to
192.123 Notification of veteran's guardian. impose ad valorem taxes.
(10) "Mill" means one one-thousandth of a
192.001 Definitions. United States dollar. "Millage" may apply to a single
All definitions set out in chapters 1 and 200 that levy of taxes or to the cumulative of all levies.
are applicable to this chapter are included herein. In (11) "Personal property," for the purposes of ad
addition,the following definitions shall apply in the valorem taxation, shall be divided into four categories
imposition of ad valorem taxes: as follows:
(1) "Ad valorem tax"means a tax based upon (a) "Household goods" means wearing apparel,
the assessed value of property. The term "property furniture, appliances, and other items ordinarily found
tax"may be used interchangeably with the term"ad in the home and used for the comfort of the owner and
valorem tax." his or her family. Household goods are not held for
(2) "Assessed value of property" means an commercial purposes or resale.
annual determination of: (b) "Intangible personal property" means money,
(a) The just or fair market value of an item or all evidences of debt owed to the taxpayer,all evidences
property; of ownership in a corporation or other business
(b) The value of property as limited by Art. organization having multiple owners, and all other
VII of the State Constitution; or forms of property where value is based upon that which
(c) The value of property in a classified use or the property represents rather than its own intrinsic
at a fractional value if the property is assessed value.
(c)l. "Inventory" means only those chattels
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
consisting of items commonly referred to as goods, earlier of when all permits or approvals required for
wares, and merchandise (as well as inventory) commercial operation have been received or approved,
which are held for sale or lease to customers in the or 1 year after the construction work in progress has
ordinary course of business. Supplies and raw been connected with the preexisting, taxable,
materials shall be considered to be inventory only operational system or facility. Inventory and household
to the extent that they are acquired for sale or lease goods are expressly excluded from this definition.
to customers in the ordinary course of business or (12) "Real property" means land, buildings,
will physically become a part of merchandise fixtures, and all other improvements to land. The terms
intended for sale or lease to customers in the "land," "real estate," "realty," and "real property" may
ordinary course of business. Partially finished be used interchangeably.
products which when completed will be held for (13) "Taxpayer" means the person or other legal
sale or lease to customers in the ordinary course of entity in whose name property is assessed, including an
business shall be deemed items of inventory. All agent of a timeshare period titleholder.
livestock shall be considered inventory. Items of (14) "Fee timeshare real property"means the land
inventory held for lease to customers in the and buildings and other improvements to land that are
ordinary course of business, rather than for sale, subject to timeshare interests which are sold as a fee
shall be deemed inventory only prior to the initial interest in real property.
lease of such items. For the purposes of this section, (15) "Timeshare period titleholder" means the
fuels used in the production of electricity shall be purchaser of a timeshare period sold as a fee interest in
considered inventory. real property, whether organized under chapter 718 or
2. "Inventory" also means construction and chapter 721.
agricultural equipment weighing 1,000 pounds or (16) "Taxable value"means the assessed value of
more that is returned to a dealership under a rent- property minus the amount of any applicable exemption
to-purchase option and held for sale to customers in provided under s. 3 or s. 6, Art. VII of the State
the ordinary course of business. This subparagraph Constitution and chapter 196.
may not be considered in determining whether (17) "Floating structure" means a floating barge-
property that is not construction and agricultural like entity, with or without accommodations built
equipment weighing 1,000 pounds or more that is thereon, which is not primarily used as a means of
returned under a rent-to-purchase option is transportation on water but which serves purposes or
inventory under subparagraph 1. provides services typically associated with a structure
l(d) "Tangible personal property" means all or other improvement to real property. The term
goods, chattels, and other articles of value(but does "floating structure" includes, but is not limited to, each
not include the vehicular items enumerated in s. entity used as a residence, place of business, office,
1(b), Art. VII of the State Constitution and hotel or motel,restaurant or lounge, clubhouse,meeting
elsewhere defined) capable of manual possession facility, storage or parking facility, mining platform,
and whose chief value is intrinsic to the article dredge,dragline,or similar facility or entity represented
itself. "Construction work in progress" consists of as such. Floating structures are expressly excluded
those items of tangible personal property from the definition of the term "vessel" provided in s.
commonly known as fixtures, machinery, and 327.02. Incidental movement upon water shall not, in
equipment when in the process of being installed in and of itself, preclude an entity from classification as a
new or expanded improvements to real property floating structure. A floating structure is expressly
and whose value is materially enhanced upon included as a type of tangible personal property.
connection or use with a preexisting, taxable, (18) "Complete submission of the rolls"includes,
operational system or facility. Construction work in but is not limited to, accurate tabular summaries of
progress shall be deemed substantially completed valuations as prescribed by department rule; an
when connected with the preexisting, taxable, electronic copy of the real property assessment roll
operational system or facility. For the purposes of including for each parcel total value of improvements,
tangible personal property constructed or installed land value,the recorded selling prices, other ownership
by an electric utility, construction work in progress transfer data required for an assessment roll under s.
shall be deemed substantially completed upon the 193.114, the value of any improvement made to the
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
parcel in the 12 months preceding the valuation "(1) The amendment made by this act to s. 192.001,Florida
date, the type and amount of any exemption Statutes, applies retroactively beginning with the 2024 property
ranted and such other information as may be tax roll.
(2) This section shall take effect upon becoming a law.
g y
required by department rule; an accurate tabular Note. Consolidation of provisions of former ss. 192.031,
summary by property class of any adjustments 192.041, 192.052, 192.064.
made to recorded selling prices or fair market value
in arriving at assessed value, as prescribed by 192.0105 Taxpayer rights. There is created a
department rule; an electronic copy of the tangible Florida Taxpayer's Bill of Rights for property taxes and
personal property assessment roll, including for assessments to guarantee that the rights, privacy, and
each entry a unique account number and such other property of the taxpayers of this state are adequately
information as may be required by department rule; safeguarded and protected during tax levy, assessment,
and an accurate tabular summary of per-acre land collection, and enforcement processes administered
valuations used for each class of agricultural under the revenue laws of this state. The Taxpayer's
property in preparing the assessment roll, as Bill of Rights compiles, in one document, brief but
prescribed by department rule. comprehensive statements that summarize the rights
0 9) "Computer software" means any and obligations of the property appraisers, tax
information, program, or routine, or any set of one collectors, clerks of the court, local governing boards,
or more programs, routines, or collections of the Department of Revenue, and taxpayers. Additional
information used or intended for use to convey rights afforded to payors of taxes and assessments
information or to cause one or more computers or imposed under the revenue laws of this state are
pieces of computer-related peripheral equipment, provided in s. 213.015. The rights afforded taxpayers to
or any combination thereof,to perform a task or set assure that their privacy and property are safeguarded
of tasks. Without limiting the generality of the and protected during tax levy, assessment, and
definition provided in this subsection, the term collection are available only insofar as they are
includes operating and applications programs and implemented in other parts of the Florida Statutes or
all related documentation. Computer software does rules of the Department of Revenue. The rights so
not include embedded software that resides guaranteed to state taxpayers in the Florida Statutes and
permanently in the internal memory of a computer the departmental rules include:
or computer-related peripheral equipment and that (1) THE RIGHT TO KNOW.
is not removable without terminating the operation (a) The right to be sent a notice of proposed
of the computer or equipment. Computer software property taxes and proposed or adopted non-ad valorem
constitutes personal property only to the extent of assessments (see ss. 194.011(1), 200.065(2)(b) and (d)
the value of the unmounted or uninstalled medium and(13)(a), and 200.069). The notice must also inform
on or in which the information,program, or routine the taxpayer that the final tax bill may contain
is stored or transmitted, and, after installation or additional non-ad valorem assessments (see s.
mounting by any person, computer software does 200.069(9)).
not increase the value of the computer or computer- (b) The right to notification of a public hearing on
related peripheral equipment, or any combination each taxing authority's tentative budget and proposed
thereof. Notwithstanding any other provision of millage rate and advertisement of a public hearing to
law, this subsection applies to the 1997 and finalize the budget and adopt a millage rate (see s.
subsequent tax rolls and to any assessment in an 200.065(2)(c) and(d)).
administrative or judicial action pending on June 1, (c) The right to advertised notice of the amount by
1997. which the tentatively adopted millage rate results in
History. s. 1, ch. 70-243; s. 1, ch. 77-102; s. 4, ch. 79- taxes that exceed the previous year's taxes (see s.
334; s. 56,ch. 80-274; s. 2,ch. 81-308; ss. 53, 63,73,ch. 82- 200.065(2)(d) and (3)). The right to notification of a
226; s. 1,ch. 82-388;s. 12,ch. 83-204;s. 52,ch. 83-217;s. 1, comparison of the amount of the taxes to be levied from
ch. 84-371;s.9,ch.94-241;s.61,ch.94-353; s. 1461,ch.95- the milla e rate under the tentative budget
147, s. 1, ch. 97-294; s. 2, ch. 98-342; s. 31, ch. 2001-60; s. proposed g g
20, ch. 2010-5; s. 1, ch. 2012-193; s. 2,ch. 2017-36; s. 1, ch. change, compared to the previous year's taxes, and also
2024-158. compared to the taxes that would be levied if no budget
1Note. section 2,ch.2024-158,provides: change is made (see ss. 200.065(2)(b) and 200.069(2),
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
(3), (4), and(8)). delinquent in paying tangible personal property taxes,
(d) The right that the adopted millage rate will with amounts due, and giving notice that interest is
not exceed the tentatively adopted millage rate. If accruing at 18 percent and that, unless taxes are paid,
the tentative rate exceeds the proposed rate, each warrants will be issued, prior to petition made with the
taxpayer shall be mailed notice comparing his or circuit court for an order to seize and sell property (see
her taxes under the tentatively adopted millage rate s. 197.402(2)).
to the taxes under the previously proposed rate, (j) The right to be sent a notice when a petition
before a hearing to finalize the budget and adopt has been filed with the court for an order to seize and
millage (see s. 200.065(2)(d)). sell property and the right to be mailed notice,and to be
(e) The right to be sent notice by first-class served notice by the sheriff,before the date of sale, that
mail of a non-ad valorem assessment hearing at application for tax deed has been made and property
least 20 days before the hearing with pertinent will be sold unless back taxes are paid (see ss.
information, including the total amount to be levied 197.413(5), 197.502(4)(a), and 197.522(1)(a) and (2)).
against each parcel. All affected property owners (k) The right to have certain taxes and special
have the right to appear at the hearing and to file assessments levied by special districts individually
written objections with the local governing board stated on the "Notice of Proposed Property Taxes and
(sees. 197.3632(4)(b) and (c) and (10)(b)2.b.). Proposed or Adopted Non-Ad Valorem Assessments"
(f) The right of an exemption recipient to be (see s. 200.069).
sent a renewal application for that exemption, the
right to a receipt for homestead exemption claim Notwithstanding the right to information contained in
when filed, and the right to notice of denial of the this subsection, under s. 197.122 property owners are
exemption (see ss. 196.0 ll(6), 196.131(1), held to know that property taxes are due and payable
196.151, and 196.193(1)(c) and(5)). annually and are charged with a duty to ascertain the
(g) The right, on property determined not to amount of current and delinquent taxes and obtain the
have been entitled to homestead exemption in a necessary information from the applicable
prior year, to notice of intent from the property governmental officials.
appraiser to record notice of tax lien; information (2) THE RIGHT TO DUE PROCESS.
regarding why the taxpayer was not entitled to the (a) The right to an informal conference with the
exemption and how tax, penalties, and interest are property appraiser to present facts the taxpayer
calculated; and the right to pay tax, penalty, and considers to support changing the assessment and to
interest before a tax lien is recorded for any prior have the property appraiser present facts supportive of
year(see s. 196.161(1)(b)). the assessment upon proper request of any taxpayer
(h) The right to be informed during the tax who objects to the assessment placed on his or her
collection process, including: notice of tax due; property (see s. 194.011(2)).
notice of back taxes; notice of late taxes and (b) The right to petition the value adjustment
assessments and consequences of nonpayment; board over objections to assessments, denial of
opportunity to pay estimated taxes and non-ad exemption, denial of agricultural classification, denial
valorem assessments when the tax roll will not be of historic classification, denial of high-water recharge
certified in time; notice when interest begins to classification, disapproval of tax deferral, and any
accrue on delinquent provisional taxes; notice of penalties on deferred taxes imposed for incorrect
the right to prepay estimated taxes by installment; a information willfully filed. Payment of estimated taxes
statement of the taxpayer's estimated tax liability does not preclude the right of the taxpayer to challenge
for use in making installment payments; and notice his or her assessment (see ss. 194.011(3), 196.011(7)
of right to defer taxes and non-ad valorem and (10)(a), 196.151, 196.193(1)(c) and (5),
assessments on homestead property (see ss. 193.461(2), 193.503(7), 193.625(2), 197.2425,
197.322(3), 197.3635, 197.343, 197.363(2)(c), 197.301(2), and 197.2301(11)).
197.222(3) and (5), 197.2301(3), 197.3632(8)(a), (c) The right to file a petition for exemption or
193.1145(10)(a), and 197.254(1)). agricultural classification with the value adjustment
(i) The right to an advertisement in a board when an application deadline is missed, upon
newspaper listing names of taxpayers who are
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
demonstration of particular extenuating tax collector (see ss. 197162, 197.3632(8) and
circumstances for filing late (see ss. 193.461(3)(a) (10)(b)3., 197.222(1), and 197.4155).
and 196.0 ll(1), (8), (9), and(10)(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 waived
2 hours, after the scheduled time (see s. upon a showing of good cause when a return is not
194.032(2)). intentionally filed late, and the right to pay interest at a
(e) The right to notice of date of certification reduced rate if the court finds that the amount of tax
of tax rolls and receipt of property record card if owed by the taxpayer is greater than the amount the
requested (see ss. 193.122(2) and (3) and taxpayer has in good faith admitted and paid (see ss.
194.032(2)). 193.072(4) and 194.192(2)).
(f) The right, in value adjustment board (d) The right to a refund when overpayment of
proceedings, to have all evidence presented and taxes has been made under specified circumstances(see
considered at a public hearing at the scheduled ss. 193.1145(8)(e) and 197.182(1)).
time, to be represented by a person specified in s. (e) The right to an extension to file a tangible
194.034(1)(a), (b), or (c), to have witnesses sworn personal property tax return upon making proper and
and cross-examined, and to examine property timely request(see s. 193.063).
appraisers or evaluators employed by the board (f) The right to redeem real property and redeem
who present testimony (see ss. 194.034(1)(d) and tax certificates at any time before full payment for a tax
(4), and 194.035(2)). deed is made to the clerk of the court, including
(g) The right to be sent a timely written documentary stamps and recording fees, and the right
decision by the value adjustment board containing to have tax certificates canceled if sold where taxes had
findings of fact and conclusions of law and reasons been paid or if other error makes it void or correctable.
for upholding or overturning the determination of Property owners have the right to be free from contact
the property appraiser, and the right to advertised by a certificateholder for 2 years after April 1 of the
notice of all board actions, including appropriate year the tax certificate is issued (see ss. 197.432(13)
narrative and column descriptions, in brief and and(14), 197.442(1), 197.443,and 197.472(1)and(6)).
nontechnical language (see ss. 194.034(2) and (g) The right of the taxpayer, property appraiser,
194.037(3)). tax collector, or the department, as the prevailing party
(h) The right at a public hearing on non-ad in a judicial or administrative action brought or
valorem assessments or municipal special maintained without the support of justiciable issues of
assessments to provide written objections and to fact or law, to recover all costs of the administrative or
provide testimony to the local governing board(see judicial action, including reasonable attorneys fees,
ss. 197.3632(4)(c) and 170.08). and of the department and the taxpayer to settle such
(i) The right to bring action in circuit court to claims through negotiations (see ss. 57.105 and
contest a tax assessment or appeal value adjustment 57.111).
board decisions to disapprove exemption or deny (4) THE RIGHT TO CONFIDENTIALITY.
tax deferral(see ss. 194.036(1)(c) and(2), 194.171, (a) The right to have information kept
196.151, and 197.2425). confidential, including federal tax information, ad
(3) THE RIGHT TO REDRESS.— valorem tax returns, social security numbers, all
(a) The right to discounts for early payment financial records produced by the taxpayer, Form DR-
on all taxes and non-ad valorem assessments 219 returns for documentary stamp tax information,
collected by the tax collector, except for partial and sworn statements of gross income,copies of federal
payments as defined in s. 197.374, the right to pay income tax returns for the prior year,wage and earnings
installment payments with discounts, and the right statements (W-2 forms), and other documents (see ss.
to pay delinquent personal property taxes under a 192.105, 193.074, 193.114(5), 195.027(3) and (6), and
payment program when implemented by the county 196.101(4)(c)).
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
(b) The right to limiting access to a taxpayer's tangible personal property physically present in the
records by a property appraiser, the Department of state on or after January 1 for temporary purposes only,
Revenue, and the Auditor General only to those which property is in the state for 30 days or less, shall
instances in which it is determined that such records not be subject to assessment. This subsection does not
are necessary to determine either the classification apply to goods in transit as described in subsection (4)
or the value of taxable nonhomestead property (see or supersede the provisions of s. 193.085(4).
s. 195.027(3)). (3) If more than one county of this state assesses
History. ss. 11, 15,ch.2000-312;s. 7,ch.2001-137;s. the same tangible personal property in the same
1, ch. 2002-18; s. 2, ch. 2003-34; s. 13, ch. 2004-5; s. 3, ch. assessment year,resolution of such multicounty dispute
2006-312;s.34,ch.2008-4;s.6,ch.2009-157;s.2,ch.2009- shall be governed b the following provisions:
165;s.21,ch.2010-5; s.53,ch.2011-151;s.2,ch.2012-193; g y g
S. 1,ch.2016-128; s.47,ch.2021-31; s. 1,ch.2024-101;s.3, (a) Tangible personal property which was
ch. 2024-158. physically present in one county of this state on January
1,but present in another county of this state at any time
192.011 All property to be assessed. The during the preceding year, shall be assessed in the
property appraiser shall assess all property located county and taxing jurisdiction where it was habitually
within the county, except inventory, whether such located or typically present. All tangible personal
property is taxable, wholly or partially exempt, or property which is removed from one county in this state
subject to classification reflecting a value less than to another county after January 1 of any year shall be
its just value at its present highest and best use. subject to taxation for that year in the county where
Extension on the tax rolls shall be made according located on January 1; except that this subsection does
to regulation promulgated by the department in not apply to tangible personal property located in a
order properly to reflect the general law. Streets, county on January 1 on a temporary or transitory basis
roads, and highways which have been dedicated to if such property is included in the tax return being filed
or otherwise acquired by a municipality, a county, in the county in this state where such tangible personal
or a state agency may be assessed, but need not be. property is habitually located or typically present.
History. s. 1, ch. 4322, 1895; GS 428; s. 1, ch. 5596, (b) For purposes of this subsection, an item of
1907;RGS 694;CGL 893;ss. 1,2,ch.69-55;s.2,ch.70-243; tangible personal property is "habitually located or
S. 1 ch. 77-102• s. 3 ch. 81-308• s. 966 ch. 95-147. g p p p y y
Note.—Formers. 192.01. typically present" in the county where it is generally
kept for use or storage or where it is consistently
192.032 Situs of property for assessment returned for use or storage. For purposes of this
purposes. All property shall be assessed subsection, an item of tangible personal property is
according to its situs as follows: located in a county on a"temporary or transitory basis"
(1) Real property, in that county in which it is if it is located in that county for a short duration or
located and in that taxing jurisdiction in which it limited utilization with an intention to remove it to
may be located. another county where it is usually used or stored.
(2) All tangible personal property which is (4)(a) Personal property manufactured or
not immune under the state or federal constitutions produced outside this state and brought into this state
from ad valorem taxation, in that county and taxing only for transshipment out of the United States, or
jurisdiction in which it is physically present on manufactured or produced outside the United States
January 1 of each year unless such property has and brought into this state for transshipment out of this
been physically present in another county of this state, for sale in the ordinary course of trade or business
state at any time during the preceding 12-month is considered goods-in-transit and shall not be deemed
period, in which case the provisions of subsection to have acquired a taxable situs within a county even
(3) apply. Additionally, tangible personal property though the property is temporarily halted or stored
brought into the state after January 1 and before within the state.
April 1 of any year shall be taxable for that year if (b) The term "goods-in-transit" implies that the
the property appraiser has reason to believe that personal property manufactured or produced outside
such property will be removed from the state prior this state and brought into this state has not been
to January 1 of the next succeeding year. However, diverted to domestic use and has not reached its final
destination,which may be evidenced by the fact that the
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
individual unit packaging device utilized in the 305; s. 1, ch. 78-269; s. 5, ch. 79-334; s. 85, ch. 79-400; s. 9, ch.
shipping of the specific personal property has not 81-308; s. 17, ch. 82-208; s. 75, ch. 82-226; s. 1, ch. 88-83; s. 4,
been p except opened t for inspection, storage, or other ch. 2006-312.
p p Note. Consolidation of provisions of former ss. 193.022,
process utilized in the transportation of the personal 193.034, 196.0011.
property.
(c) Personal property transshipped into this 192.037 Fee timeshare real property; taxes and
state and subjected in this state to a subsequent assessments; escrow.
manufacturing process or used in this state in the (1) For the purposes of ad valorem taxation and
production of other personal property is not goods- special assessments, the managing entity responsible
in-transit. Breaking in bulk, labeling, packaging, for operating and maintaining fee timeshare real
relabeling, or repacking of such property solely for property shall be considered the taxpayer as an agent of
its inspection, storage, or transportation to its final the timeshare period titleholder.
destination outside the state shall not be considered (2) Fee timeshare real property shall be listed on
to be a manufacturing process or the production of the assessment rolls as a single entry for each timeshare
other personal property within the meaning of this development. The assessed value of each timeshare
subsection. However, such storage shall not exceed development shall be the value of the combined
180 days. individual timeshare periods or timeshare estates
(5)(a) Notwithstanding the provisions of contained therein.
subsection (2), personal property used as a marine (3) The property appraiser shall annually notify
cargo container in the conduct of foreign or the managing entity of the proportions to be used in
interstate commerce shall not be deemed to have allocating the valuation, taxes, and special assessments
acquired a taxable situs within a county when the on timeshare property among the various timeshare
property is temporarily halted or stored within the periods. Such notice shall be provided on or before the
state for a period not exceeding 180 days. mailing of notices pursuant to s. 194.011. Ad valorem
(b) "Marine cargo container" means a taxes and special assessments shall be allocated by the
nondisposable receptacle which is of a permanent managing entity based upon the proportions provided
character, strong enough to be suitable for repeated by the property appraiser pursuant to this subsection.
use; which is specifically designed to facilitate the (4) All rights and privileges afforded property
carriage of goods by one or more modes of owners by chapter 194 with respect to contesting or
transport, one of which shall be by ocean vessel, appealing assessments shall apply both to the managing
without intermediate reloading; and which is fitted entity responsible for operating and maintaining the
with devices permitting its ready handling, timesharing plan and to each person having a fee
particularly in the transfer from one transport mode interest in a timeshare unit or timeshare period.
to another. The term "marine cargo container" (5) The managing entity, as an agent of the
includes a container when carried on a chassis but timeshare period titleholders, shall collect and remit the
does not include a vehicle or packaging. taxes and special assessments due on the fee timeshare
(6) Notwithstanding any other provision of real property. In allocating taxes, special assessments,
this section, tangible personal property used in and common expenses to individual timeshare period
traveling shows such as carnivals, ice shows, or titleholders, the managing entity must clearly label the
circuses shall be deemed to be physically present or portion of any amounts due which are attributable to ad
habitually located or typically present only to the valorem taxes and special assessments.
extent the value of such property is multiplied by a (6)(a) Funds received by a managing entity or its
fraction, the numerator of which is the number of successors or assigns from timeshare titleholders for ad
days such property is present in Florida during the valorem taxes or special assessments shall be placed in
taxable year and the denominator of which is the escrow as provided in this section for release as
number of days in the taxable year. However, provided herein.
railroad property of such traveling shows shall be (b) If the managing entity is a condominium
taxable under s. 193.085(4)(b) and not under this association subject to the provisions of chapter 718 or
section. a cooperative association subject to the provisions of
History. s. 3, ch. 70-243; s. 1, ch. 77-102; s. 1,ch. 77- chapter 719, the control of which has been turned over
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
to owners other than the developer, the escrow (10) In making his or her assessment of timeshare
account must be maintained by the association; real property, the property appraiser shall look first to
otherwise, the escrow account must be placed with the resale market.
an independent escrow agent, who shall comply (11) If there is an inadequate number of resales to
with the provisions of chapter 721 relating to provide a basis for arriving at value conclusions, then
escrow agents. the property appraiser shall deduct from the original
(c) The principal of such escrow account shall purchase price "usual and reasonable fees and costs of
be paid only to the tax collector of the county in the sale." For purposes of this subsection, "usual and
which the timeshare development is located or to reasonable fees and costs of the sale" for timeshare real
his or her deputy. property shall include all marketing costs, atypical
(d) Interest earned upon any sum of money financing costs, and those costs attributable to the right
placed in escrow under the provisions of this of a timeshare unit owner or user to participate in an
section shall be paid to the managing entity or its exchange network of resorts. For timeshare real
successors or assigns for the benefit of the owners property, such "usual and reasonable fees and costs of
of timeshare units; however, no interest may be the sale" shall be presumed to be 50 percent of the
paid unless all taxes on the timeshare development original purchase price; provided, however, such
have been paid. presumption shall be rebuttable.
(e) On or before May 1 of each year, a (12) Subsections (10) and (11) apply to fee and
statement of receipts and disbursements of the non-fee timeshare real property.
escrow account must be filed with the Division of History. s. 54, ch. 82-226; s. 28,ch. 83-264; s.204,ch. 85-
Florida Condominiums, Timeshares, and Mobile 342;s. 1,ch. 86-300;s. 15,ch.88-216;s. 12,ch.91-236; s. 10,ch.
Homes of the Department of Business and 94-218; s. 1462, ch. 95-147; s. 11,ch.2008-240.
Professional Regulation, which may enforce this 192.042 Date of assessment. All shall
ara ra pursuant to s. 721.26. This statement property
p g ph p be assessed according to its just value as follows:
must appropriately show the amount of principal Realproperty, on Janua 1 of each ear.
(1) r`Y Y
and interest in such account. Improvements or portions not substantially completed
leted
(f) An managing entity or escrow agent who
on January1 shall have no value laced thereon.
intentionallyfails to comply with this subsection �� p
p Y Substantially completed shall mean that the
concerning the establishment of an escrow account, improvement or some self-sufficient unit within it can
deposits of funds into escrow,
p
P and withdrawal be used for the purpose for which it was constructed.
therefrom is guilty of a felony of the third degree, Tan ible ersonalproperty, on Janua 1
(2) g p rY
punishable as provided in s. 775.082, s. 775.083, or except construction work in progress shall have no
s. 775.084. The failure to establish an escrow p p g
value placed thereon until substantially completed as
account or to place funds therein as required in this defined ins. 192.001 11)(d).
section is prima facie evidence of an intentional History.—s.4,ch. 70-243;s. 57,ch. 80-274; s.9,ch. 81-308;
violation of this section. s. 5,ch.2006-312.
(7) The tax collector shall accept only full
payment of the taxes and special assessments due 192.047 Date of filing.
on the timeshare development. (1) For the purposes of ad valorem tax
(8) The managing entity shall have a lien administration, the date of an official United States
pursuant to s. 718.121 or s. 721.16 on the timeshare Postal Service or commercial mail delivery service
periods for the taxes and special assessments. postmark on an application for exemption, an
(9) All provisions of law relating to application for special assessment classification, or a
enforcement and collection of delinquent taxes return filed by mail is considered the date of filing the
shall be administered with respect to the timeshare application or return.
development as a whole and the managing entity as (2) When the deadline for filing an ad valorem tax
an agent of the timeshare period titleholders; if, application or return falls on a Saturday, Sunday, or
however, an application is made pursuant to s. legal holiday, the filing period shall extend through the
197.502, the timeshare period titleholders shall next working day immediately following such
receive the protections afforded by chapter 197. Saturday, Sunday, or legal holiday.
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
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 property
192.048 Electronic transmission. upon which a lien is imposed by law on the date of
(1) Subject to subsection (2), the following assessment and shall continue in full force and effect
documents may be transmitted electronically rather until discharged bYpayment as provided in chapter 197
than by regular mail: 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, 1907;
required under s. 200.069. RGS 696;CGL 896;s. 1,ch. 18297, 1937; ss. 1,2,ch.69-55;s. 5,
(b) The tax exemption renewal application ch. 70-243; s. 30,ch. 74-382.
required under s. 196.011(7)(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(7)(b).
purpose of administering the provisions of this law or
(d) A notification of an Intent to deny a tax
of any other duties pertaining to the proper
exemption required under s. 196.011(10)(e).
administration of the duties of the office of property
(e) The decision of the value adjustment
board required under s. 194.034(2).
appraiser, or of the filing of applications for tax
(2) Electronic transmission pursuant to this
exemptions as required by law, the property appraisers
section is authorized only under the following
or their lawful deputies may administer oaths and attest
conditions, as applicable:
same in the same manner and with the same effect as
(a) The recipient consents in writing to
other persons authorized by law to administer oaths by
the laws of the state.
receive the document electronically. History.—s. 9 ch. 17060 1935• CGL 1936 Su pp. 897(10);
(b) On the form used to obtain the recipients ss. 1,2,ch. 69-55; s. 6,ch.70-243; s. 1,ch. 77-102.
written consent, the sender must include a Note. Former s. 192.20.
statement in substantially the following form and in
a font equal to or greater than the font used for the 192.091 Commissions of property appraisers
text requesting the recipient's consent: 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 authorities
to communicate with this office of each county, except municipalities and the district
electronically, your e-mail address will be school board, shall be billed by the property appraiser
released in response to any applicable for services rendered. Each such taxing authority shall
public records request. be billed an amount that bears the same proportion to
(c) Before sending a document electronically, the total amount of the budget as its share of ad valorem
the sender verifies the recipient's address by taxes bore to the total levied for the preceding year. All
sending an electronic transmission to the recipient municipal and school district taxes shall be considered
and receiving an affirmative response from the as taxes levied by the county for purposes of this
recipient verifying that the recipient's address is computation.
correct. (b) Payments shall be made quarterly by each
(d) If a document is returned as undeliverable, such taxing authority. The property appraiser shall
the sender must send the document by regular mail, notify the various taxing authorities of his or her
as required by law. estimated budget requirements and billings thereon at
(e) Documents sent pursuant to this section the same time as his or her budget request is submitted
comply with the same timing and form to the Department of Revenue pursuant to s. 195.087
requirements as if the documents were sent by and at the time the property appraiser receives final
regular mail. approval of the budget by the department.
(f) The sender renews the consent and (2) The tax collectors of the several counties of
verification requirements every 5 years. the state shall be entitled to receive,upon the amount of
History. s. 2, ch. 2013-72; s. 5, ch. 2013-192; s. 2, ch. all real and tangible personal property taxes and special
2024-101. assessments collected and remitted, the following
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
commissions: collecting special tax district taxes shall be paid at the
(a) On the county tax: time and in the manner now, or as may hereafter be,
1. Ten percent on the first $100,000; provided for the payment of the commissions for the
2. Five percent on the next $100,000; collection of county taxes. All amounts paid as
3. Three percent on the balance up to the compensation to any tax collector under the provisions
amount of taxes collected and remitted on an of this or any other law shall be a part of the general
assessed valuation of$50 million; and income or compensation of such officer for the year in
4. Two percent on the balance. which received, and nothing contained in this section
(b) On collections on behalf of each taxing shall be held or construed to affect or increase the
district and special assessment district: maximum salary as now provided by law for any such
La. Three percent on the amount of taxes officer.
collected and remitted on an assessed valuation of (5) The provisions of this section shall not apply
$50 million; and to commissions on drainage district or drainage
b. Two percent on the balance; and subdistrict taxes.
2. Actual costs of collection, not to exceed 2 (6) If any property appraiser or tax collector in the
percent, on the amount of special assessments state is receiving compensation for expenses in
collected and remitted. conducting his or her office or by way of salary
pursuant to any act of the Legislature other than the
For the purposes of this subsection, the general law fixing compensation of property appraisers,
commissions on the amount of taxes collected from such property appraiser or tax collector may file a
the nonvoted school millag e, and on the amount of declaration in writing with the board of county
additional taxes that would be collected for school commissioners of his or her county electing to come
districts if the pp
exemptions applicable to homestead under the provisions of this section, and thereupon such
p
property
for school district taxation were the same property appraiser or tax collector shall be paid
as pp
exemptions applicable for all other ad valorem compensation in accordance with the provisions hereof,
p
taxation, shall be aid b the board of count and shall not be entitled to the benefit of the said special
p Y Y
commissioners. or local act. If such property appraiser or tax collector
(3) In computingthe amount of taxes levied does not so elect, he or she shall continue to be paid
on an assessed valuation of $50 million for the such compensation as may now be provided by law for
purposes of this section the valuation of nonexempt such property appraiser or tax collector.
p property and the taxes levied thereon shall be taken History s. 67,ch.4322, 1895;ss. 11, 12,ch.4515, 1897; s.5, ch. 4885, 1901; GS 594, 595; ss. 63, 64, ch. 5596, 1907; RGS
first. 797,801;CGL 1028, 1033;s. 1,ch. 17876, 1937;CGL 1940 Supp.
(4) The commissions for collecting taxes 1036(14); ss. 1, 1A, ch. 20936, 1941; ss. 1, 2, ch. 21918, 1943; s.
assessed for or levied by the state shall be audited, 1,ch. 67-558;ss. 1,2,ch. 69-55; s. 1,ch. 69-300; s.6,ch.70-243;
allowed, and paid by the Chief Financial Officer as s. 1,ch.70-246; s. 8,ch. 73-172; s. 1,ch. 74-234; s. 1,ch.77-102;
other warrants are aid; and commissions for s. 7, ch. 79-332; s. 8, ch. 81-284; s. 53, ch. 83-217; s.218,ch. 85-
p 342, s. 1, ch. 91-295, s. 967, ch. 95-147, s. 2, ch. 96-397, s. 172,
collecting the county taxes shall be audited and paid ch. 2003-261; s. 6,ch.2006-312.
by the boards of county commissioners of the Note. Former s. 193.65.
several counties of this state. The commissions for
collecting all special school district taxes shall be 192.102 Payment of property appraisers' and
audited by the school board of each respective collectors' commissions.
district and taken out of the funds of the respective (1) The board of county commissioners and
special school district under its control and allowed school board of each county shall advance and pay to
and paid to the tax collectors for collecting such the county tax collector of each such county, at the first
taxes; and the commissions for collecting all other meeting of such board each month from October
district taxes, whether special or not, shall be through July of each year, on demand of the county tax
audited and paid by the governing board or collector, an amount equal to one-twelfth of the
commission having charge of the financial commissions on the county taxes levied on the county
obligations of such district. All commissions for tax roll for the preceding year and one-twelfth of the
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
commissions on county occupational and beverage information; penalty.
licenses paid to the tax collector in the preceding (1) It is unlawful for any person to divulge or
fiscal year. To demand the first advance under this make known federal tax information obtained pursuant
section, each tax collector shall submit to the board to 26 U.S.C. s. 6103,except in accordance with a proper
of county commissioners a statement showing the judicial order or as otherwise provided by law for use
calculation of the commissions on which the in the administration of the tax laws of this state, and
amount of each advance is to be based. such information is confidential and exempt from the
(2) On or before November 1 of each year, provisions of s. 119.07(1).
each tax collector who has received advances under (2) Any person who violates the provisions of this
the provisions of this section shall make an section is guilty of a misdemeanor of the first degree,
accounting to the board of county commissioners punishable as provided in s. 775.082 or s. 775.083.
and the school board, and any adjustments History. s. 1, ch. 78-160; s. 20, ch. 88-119; s. 37, ch. 90-
necessary shall be made so that the total advances 360; s.232,ch. 91-224; s. 48,ch. 96-406.
and commissions paid by the board of county 192.115 Performance review panel. If there
commissioners and the school board shall be the
amount of commissions earned. At no time within occurs within any 4-year period the final disapproval of
the year shall there be aid b the board of count all or any part of a county roll pursuant to s: 193.1142
y p y y for 2 ears separate ,the Governor shall appoint a three-
commissioners and the school board more than the p y pp
total advances due to that date or the commissions member performance review panel. Such panel shall
earned to that date whichever is the greater. investigate the circumstances surrounding the
' g disa royals and the general performance of the
Nothing contained herein shall be construed to pp g
abrogate an law providing a salary for the tax property appraiser. If the panel finds unsatisfactory
g y p g � performance, the property appraiser shall be ineligible
collector or require the tax collector to accept the p p p y pp g
benefits of this section. for the designation and special qualification salary
(3) The Chief Financial Officer shall issue to provided in s. 145.10(2). Within not less than 12
each of the count property appraisers and months, the property appraiser may requalify therefor,
y p p y pp provided he or she successfully collectors of taxes, on the first Monday of January, p y recomletes the courses p
April,Jul and October, on demand of such count and examinations applicable to new candidates.
p y' y History. s. 22, ch. 80-274; s. 6, ch. 82-208; ss. 20, 80, ch.
property appraisers and collectors of taxes after 82-226; s. 969,ch. 95-147.
approval by the Department of Revenue, and shall
pay, his or her warrant for an amount equal to one- 192.123 Notification of veteran's guardian.
fourth of four-fifths of the total amount of Upon the receipt of a copy of letters of guardianship
commissions received by such county property issued pursuant to s. 744.638, the property appraiser
appraisers and collectors of taxes or their and tax collector shall provide the guardian with every
predecessors in office from the state during and for notice required under chapters 192-197 which would
the preceding year, and the balance of the otherwise be provided the ward.
commissions earned by such county property History. s. 20,ch. 84-62.
appraiser and collector of taxes, respectively,
during each year, over and above the amount of
such installment payments herein provided for,
shall be payable when a report of errors and double
assessments is approved by the county
commissioners and a copy thereof filed with the
Department of Revenue.
History. s.7,ch.70-243;s.22,ch.73-172;s. 1,ch.74-
234; s. 1, ch. 77-102; s. 968, ch. 95-147; s. 3, ch. 96-397; s.
173,ch. 2003-261.
Note. Consolidation of provisions of former ss.
192.101, 192.1141 192.122.
192.105 Unlawful disclosure of federal tax
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Other Legal Resources Including Statutory Criteria for Use by value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
FLORIDA STATUTES 193.102 Lands subject to tax sale certificates;
assessments; taxes not extended.
CHAPTER 193 193.114 Preparation of assessment rolls.
ASSESSMENTS 193.1142 Approval of assessment rolls.
193.1145 Interim assessment rolls.
PART I GENERAL PROVISIONS (ss. 193.1147 Performance review panel.
193.011-193.1557) 193.116 Municipal assessment rolls.
PART II SPECIAL CLASSES OF 193.122 Certificates of value adjustment board
PROPERTY (ss. 193.441-193.703) and property appraiser; extensions on the
assessment rolls.
PART I 193.132 Prior assessments validated.
GENERAL PROVISIONS 193.133 Effect of mortgage fraud on property
assessments.
193.011 Factors to consider in deriving just 193.155 Homestead assessments.
valuation. 193.1551 Assessment of certain homestead
193.015 Additional specific factor; effect of property damaged in 2004 named
issuance or denial of permit to dredge, storms.
fill, or construct in state waters to their 193.1554 Assessment of nonhomestead residential
landward extent. property.
193.016 Property appraiser's assessment; effect 193.1555 Assessment of certain residential and
of determinations by value adjustment nonresidential real property.
board. 193.1556 Notice of change of ownership or control
193.017 Low-income housing tax credit. required.
193.018 Land owned by a community land trust 193.1557 Assessment of certain property
used to provide affordable housing; damaged or destroyed by Hurricane
assessment; structural improvements, Michael.
condominium parcels, and cooperative
parcels. 193.011 Factors to consider in deriving just
193.023 Duties of the property appraiser in valuation. In arriving at just valuation as required
making assessments. under s. 4, Art. VII of the State Constitution, the
193.0235 Ad valorem taxes and non-ad valorem property appraiser shall take into consideration the
assessments against subdivision following factors:
property. (1) The present cash value of the property,
193.0237 Assessment of multiple parcel buildings. which is the amount a willing purchaser would pay
193.024 Deputy property appraisers. a willing seller, exclusive of reasonable fees and
193.052 Preparation and serving of returns. costs of purchase, in cash or the immediate
193.062 Dates for filing returns. equivalent thereof in a transaction at arm's length;
193.063 Extension of date for filing tangible (2) The highest and best use to which the
personal property tax returns. property can be expected to be put in the immediate
193.072 Penalties for improper or late filing of future and the present use of the property,taking into
returns and for failure to file returns. consideration the legally permissible use of the
193.073 Erroneous returns; estimate of property, including any applicable judicial
assessment when no return filed. limitation, local or state land use regulation, or
193.074 Confidentiality of returns. historic preservation ordinance, and any zoning
193.075 Mobile homes and recreational vehicles. changes, concurrency requirements, and permits
193.077 Notice of new, rebuilt, or expanded necessary to achieve the highest and best use, and
property. considering any moratorium imposed by executive
193.085 Listing all property. order, law, ordinance, regulation, resolution, or
193.092 Assessment of property for back taxes. proclamation adopted by any governmental body or
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
agency or the Governor when the moratorium or and any limitation that the issuance or denial may
judicial limitation prohibits or restricts the impose on the highest and best use of the property
development or improvement of property as to its landward extent.
otherwise authorized by applicable law. The (2) The Department of Environmental
applicable governmental body or agency or the Protection shall provide the property appraiser of
Governor shall notify the property appraiser in each county in which such property is situated a
writing of any executive order, ordinance, copy of any final agency action relating to an
regulation, resolution, or proclamation it adopts application for such a permit.
imposing any such limitation, regulation, or (3) The provisions of subsection (1) do not
moratorium; apply if:
(3) The location of said property; (a) The property owner had no reasonable
(4) The quantity or size of said property; basis for expecting approval of the application for
(5) The cost of said property and the present permit; or
replacement value of any improvements thereon; (b) The application for permit was denied
(6) The condition of said property; because of an incomplete filing, failure to meet an
(7) The income from said property; and applicable deadline, or failure to comply with
(8) The net proceeds of the sale of the administrative or procedural requirements.
property, as received by the seller, after deduction of History. s. 3,ch. 84-79; s. 42,ch. 94-356.
all of the usual and reasonable fees and costs of the 'Note. Repealed by s. 14, ch. 94-122.
sale, including the costs and expenses of financing,
and allowance for unconventional or at 'cal terms 193.016 Property appraiser's assessment,
Yp effect of determinations b value adjustment
of financing arrangements. When the net proceeds y �
of the sale of an property are utilized directly or board. If the property appraiser's assessment of
Y p p Y Y the same items of tangible personal property m the
indirectly, in the determination of just valuation of g p p p Y
realtyof the sold parcel or an other parcel under the previous year was adjusted by the value adjustment
p Y p board and the decision of the board to reduce the
provisions of this section,the property appraiser, for
the purposes of such determination shall exclude assessment was not successfully appealed by the
p � property appraiser, the property appraiser shall
any portion of such net proceeds attributable to p p Y pp p p Y pp
for household furnishings or other items consider the reduced values determined by the value
payments g adjustment board in assessingthose items of
of personal property.
Histor . s. 1, ch. 63-250; s. 1, ch. 67-167; ss. 1, 2, ch. tangible personal property. If the property appraiser
y adjusts upward the reduced values previously
69-55; s. 13, ch. 69-216; s. 8,ch. 70-243; s. 20, ch. 74-234; s. � p p Y
1, ch. 77-102; s. 1, ch. 77-363; s. 6, ch. 79-334; s. 1, ch. 88- determined by the value adjustment board, the
101; s. 1,ch. 93-132; s. 1, ch. 97-117; s. 1, ch.2008-197. property appraiser shall assert additional basic and
Note. Former s. 193.021. underlying facts not properly considered by the
193.015 Additional specific factor; effect of value adjustment board as the basis for the increased
issuance or denial of permit to dredge i , fill, or valuation notwithstanding the prior adjustment by
the board.
construct n state waters to their landward History. s. 2,ch.2000-262.
extent.
(1) If the Department of Environmental 193.017 Low-income housing tax credit.
Protection issues or denies a permit to dredge, fill, property used for affordable housing which has
or otherwise construct in or on waters of the state, as received a low-income housing tax credit from the
defined in chapter 403, to their landward extent as Florida Housing Finance Corporation, as authorized
determined under 1 s. 403.817(2), the property by s. 420.5099, shall be assessed under s. 193.011
appraiser is expressly directed to consider the effect and,consistent with s. 420.5099(5)and(6),pursuant
of that issuance or denial on the value of the property to this section.
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
(1) The tax credits granted and the financing cooperative parcels on the land at a price determined
generated by the tax credits may not be considered by a formula specified in the ground lease which is
as income to the property. designed to ensure that the structural improvements,
(2) The actual rental income from rent- condominium parcels,or cooperative parcels remain
restricted units in such a property shall be affordable.
recognized by the property appraiser. (3) In arriving at just valuation under s.
(3) Any costs paid for by tax credits and costs 193.011, a structural improvement, condominium
paid for by additional financing proceeds received parcel, or cooperative parcel providing affordable
under chapter 420 may not be included in the housing on land owned by a community land trust,
valuation of the property. and the land owned by a community land trust that
(4) If an extended low-income housing is subject to a 99-year or longer ground lease, shall
agreement is filed in the official public records of be assessed using the following criteria:
the county in which the property is located, the (a) The amount a willing purchaser would pay
agreement, and any recorded amendment or a willing seller for the land is limited to an amount
supplement thereto, shall be considered a land-use commensurate with the terms of the ground lease
regulation and a limitation on the highest and best that restricts the use of the land to the provision of
use of the property during the term of the agreement, affordable housing in perpetuity.
amendment, or supplement. (b) The amount a willing purchaser would pay
History. s. 6, ch.2004-349. a willing seller for resale-restricted improvements,
condominium parcels, or cooperative parcels is
193.018 Land owned by a community land limited to the amount determined by the formula in
trust used to provide affordable housing; the ground lease.
assessment; structural improvements, (c) If the ground lease and all amendments and
condominium parcels, and cooperative supplements thereto, or a memorandum
parcels. documenting how such lease and amendments or
(1) As used in this section, the term supplements restrict the price at which the
"community land trust" means a nonprofit entity improvements, condominium parcels, or
that is qualified as charitable under s. 501(c)(3) of cooperative parcels may be sold, is recorded in the
the Internal Revenue Code and has as one of its official public records of the county in which the
purposes the acquisition of land to be held in leased land is located, the recorded lease and any
perpetuity for the primary purpose of providing amendments and supplements, or the recorded
affordable homeownership. memorandum, shall be deemed a land use regulation
(2) A community land trust may convey during the term of the lease as amended or
structural improvements, condominium parcels, or supplemented.
cooperative parcels, that are located on specific History. s. 16, ch. 2009-96; s. 2,ch. 2011-15; s. 35, ch.
parcels of land that are identified by a legal 2020-27.
description contained in and subject to a ground
lease having a term of at least 99 years, for the 193.023 Duties of the property appraiser in
purpose of providing affordable housing to natural making assessments.
persons or families who meet the extremely-low- (1) The property appraiser shall complete his
income, very-low-income, low-income, or or her assessment of the value of all property no later
moderate-income limits specified in s. 420.0004, or than July 1 of each year, except that the department
the income limits for workforce housing, as defined may for good cause shown extend the time for
in s. 420.5095(3). A community land trust shall completion of assessment of all property.
retain a preemptive option to purchase any structural (2) In making his or her assessment of the
improvements, condominium parcels, or value of real property, the property appraiser is
required to physically inspect the property at least
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
once every 5 years. Where geographically suitable, (1) Ad valorem taxes and non-ad valorem
and at the discretion of the property appraiser, the assessments shall be assessed against the lots within
property appraiser may use image technology in lieu a platted residential subdivision and not upon the
of physical inspection to ensure that the tax roll subdivision property as a whole. An ad valorem tax
meets all the requirements of law. The Department or non-ad valorem assessment, including a tax or
of Revenue shall establish minimum standards for assessment imposed by a county, municipality,
the use of image technology consistent with special district, or water management district, may
standards developed by professionally recognized not be assessed separately against common elements
sources for mass appraisal of real property. utilized exclusively for the benefit of lot owners
However, the property appraiser shall physically within the subdivision,regardless of ownership. The
inspect any parcel of taxable or state-owned real value of each parcel of land that is or has been part
property upon the request of the taxpayer or owner. of a platted subdivision and that is designated on the
(3) In revaluating property in accordance with plat or the approved site plan as a common element
constitutional and statutory requirements, the for the exclusive benefit of lot owners shall,
property appraiser may adjust the assessed value regardless of ownership,be prorated by the property
placed on any parcel or group of parcels based on appraiser and included in the assessment of all the
mass data collected, on ratio studies prepared by an lots within the subdivision which constitute
agency authorized by law, or pursuant to regulations inventory for the developer and are intended to be
of the Department of Revenue. conveyed or have been conveyed into private
(4) In making his or her assessment of ownership for the exclusive benefit of lot owners
leasehold interests in property serving the unit within the subdivision.
owners of a condominium or cooperative subject to (2) As used in this section, the term "common
a lease, including property subject to a recreational element" includes:
lease, the property appraiser shall assess the (a) Subdivision property not included within
property at its fair market value without regard to the lots constituting inventory for the developer which
income derived from the lease. are intended to be conveyed or have been conveyed
(5) In assessing any parcel of a condominium into private ownership.
or any parcel of any other residential development (b) An easement through the subdivision
having common elements appurtenant to the parcels, property, not including the property described in
if such common elements are owned by the paragraph (a), which has been dedicated to the
condominium association or owned jointly by the public or retained for the benefit of the subdivision.
owners of the parcels, the assessment shall apply to (c) Any other part of the subdivision which has
the parcel and its fractional or proportionate share of been designated on the plat or is required to be
the appurtenant common elements. designated on the site plan as a drainage pond, or
(6) In making assessments of cooperative detention or retention pond, for the exclusive benefit
parcels, the property appraiser shall use the method of the subdivision.
required by s. 719.114. (d) Property located within the same county as
History. s. 9, ch. 70-243; s. 1, ch. 72-290; s. 5, ch. 76- the subdivision and used for at least 10 years
222; s. 1, ch. 77-102; s. 2, ch. 84-261; s. 14, ch. 86-300; s. 1, exclusively for the benefit of lot owners within the
ch. 88-216; s. 5,ch. 91-223; s. 970,ch. 95-147; s. 1,ch.2006-
36>• s. 1> >ch. 2009-135• ss. 1> 10> >ch. 2010-280• SJR 8-A>2010 subdivision.
Special Session A. History. s. 4,ch.2003-284; s. 1, ch.2015-221.
193.0235 Ad valorem taxes and non-ad 193.0237 Assessment of multiple parcel
valorem assessments against subdivision buildings.
property. (1) As used in this section, the term:
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
(a) "Multiple parcel building" means a or cooperative unit,rather than to the parcel in which
building, other than a building consisting entirely of it was created.
a single condominium, timeshare, or cooperative, (6) All provisions of a recorded instrument
which contains separate parcels that are vertically affecting a parcel in a multiple parcel building,
located,in whole or in part,on or over the same land. which parcel has been sold for taxes or special
(b) "Parcel" means a portion of a multiple assessments, survive and are enforceable after the
parcel building which is identified in a recorded issuance of a tax deed or master's deed, or upon
instrument by a legal description that is sufficient for foreclosure of an assessment, a certificate or lien, a
record ownership and conveyance by deed tax deed, a tax certificate, or a tax lien, to the same
separately from any other portion of the building. extent that such provisions would be enforceable
(c) "Recorded instrument" means a against a voluntary grantee of the title immediately
declaration, covenant, easement, deed, plat, before the delivery of the tax deed,master's deed, or
agreement, or other legal instrument, other than a clerk's certificate of title as provided in s. 197.573.
lease, mortgage, or lien, which describes one or (7) This section applies to any land on which a
more parcels in a multiple parcel building and which multiple parcel building is substantially completed
is recorded in the public records of the county where as of January 1 of the respective assessment year.
the multiple parcel building is located. This section applies to assessments beginning in the
(2) The value of land upon which a multiple 2018 calendar year.
parcel building is located, regardless of ownership, History. s. 8,ch.2018-118.
may not be separately assessed and must be
allocated among and included in the just value of all 193.024 Deputy property appraisers.
the parcels in the multiple parcel building as Property appraisers may appoint deputies to act in
provided in subsection(3). their behalf in carrying out the duties prescribed by
(3) The property appraiser, for assessment law.
u oses, must allocate all of the just History. s. 2,ch. 80-366.
p � value of the
land among the parcels in a multiple parcel building 193.052 Preparation and serving of
in the same proportion that thejust value of the p g returns.
improvements in each parcel bears to the total just (1) The following returns shall be filed:
value of all the improvements in the entire multiple (a) Tangible personal property; and
parcel building. (b) Property specifically required to be
(4) A condominium,timeshare, or cooperative returned b other provisions in this title.
may be created within a parcel in a multiple parcel Y
Y p p p (2) No return shall be required for real
building. Any land value allocated to the just value the ownership of which is reflected in
of a parcel containing a condominium must be property p
p g instruments recorded in the public records of the
further allocated among the condominium units in count in which the property is located unless
that parcel in the manner required in s. 193.023(5). Y p p Y '
qotherwise required in this title. In order for land to
An land value allocated to thejust value of a arcel qY p be considered for agricultural classification under s.
containing a cooperative must be further allocated 193.461 or high-water recharge classification under
amongthe cooperative units m that parcel m the g g
p p s. 193.625, an application for classification must be
manner required in s. 719.114. filed on or before March 1 of each year with the
parcel in a mu building Y
(5) Each multiple p p parcel g appraiser of the count in which the land is
must be assigned a separate tax folio number. property pp Y
g p located, except as provided in s. 193.461(3)(a). The
However, if a condominium or cooperative is application must state that the lands on January 1 of
created within an such parcel, a separate tax folio pp �
Y p p that year were used primarily for bona fide
number must be assigned to each condominium unit commercial e agricultural or high-water recharge
g g g
purposes.
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
(3) A return for the above types of property 971,ch.95-147;s.2,ch.95-404;s.3,ch.96-204;s.33,ch.99-
shall be filed in each county which is the situs of 208.
032 Note. Consolidation of provisions of former ss. 193.113,
192 such property, as set out under s. 193.121, 193.203, 193.211, 193.231-193.261, 193.272,
(4) All returns shall be completed by the 193.281-193.311.
taxpayer in such a way as to correctly reflect the
owner's estimate of the value of property owned or 193.062 Dates for filing returns. All
otherwise taxable to him or her and covered by such returns shall be filed according to the following
return.All forms used for returns shall be prescribed schedule:
by the department and delivered to the property (1) Tangible personal property April 1.
appraisers for distribution to the taxpayers. (2) Real property when required by specific
(5) Property appraisers may distribute returns provision of general law.
in whatever way they feel most appropriate. (3) Railroad, railroad terminal, private car and
However, as a minimum requirement, the property freight line and equipment company property
appraiser shall requisition, and the department shall April 1.
distribute, forms in a timely manner so that each (4) All other returns and applications not
property appraiser can and shall make them otherwise specified by specific provision of general
available in his or her office no later than the first law April 1.
working day of the calendar year. History. s. 12,ch.70-243;s.45,ch.77-104;s.8,ch.79-
(6) The department shall promulgate the 334; s. 9,ch. 81-308.
necessary regulations to ensure that all railroad and Note. Consolidation of provisions of former ss. 193.203,
g utility property is properly returned in the 193.211.
appropriate county. However, the evaluating or 193.063 Extension of date for filing tangible
assessing of utility property in each county shall be personal property tax returns. The property
the duty of the property appraiser. appraiser shall grant an extension for the filing of a
(7) A property appraiser may accept a tangible tangible personal property tax return for 30 days and
personal property tax return in a form initiated may, at her or his discretion, grant an additional
through an electronic data interchange. The extension for the filing of a tangible personal
department shall prescribe by rule the format and property tax return for up to 15 additional days. A
instructions necessary for such filing to ensure that request for extension must be made in time for the
all property is properly listed. The acceptable property appraiser to consider the request and act on
method of transfer,the method, form, and content of it before the regular due date of the return. However,
the electronic data interchange,the method by which a property appraiser may not require that a request
the taxpayer will be provided with an for extension be made more than 10 days before the
acknowledgment, and the duties of the property due date of the return.A request for extension, at the
appraiser with respect to such filing shall be option of the property appraiser, shall include any or
prescribed by the department. The department's all of the following: the name of the taxable entity,
rules shall provide: a uniform format for all the tax identification number of the taxable entity,
counties; that the format shall resemble form DR- and the reason a discretionary extension should be
405 as closely as possible; and that adequate granted.
safeguards for verification of taxpayers' identities History. s. 1,ch.94-98;s. 1463,ch.95-147;s.2,ch.99-
are established to avoid filing by unauthorized 239.
persons.
History. s. 11, ch. 70-243; s. 1,ch. 72-370; s. 1,ch. 73- 193.072 Penalties for improper or late filing
228; s.20, ch. 73-334; s. 6, ch. 76-234; s. 1,ch. 77-102; s. 45, of returns and for failure to file returns.
ch.77-104;s.7,ch.79-334;s.9,ch. 81-308;s.75,ch. 82-226; (1) The following penalties shall apply:
s. 1, ch. 84-106; ss. 28, 221, ch. 85-342; s. 63, ch. 89-356; s.
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(a) For failure to file a return 25 percent of property appraiser shall mail a notice informing the
the total tax levied against the property for each year taxpayer that an erroneous or incomplete statement
that no return is filed. of personal property has been filed. Such notice
(b) For filing returns after the due date-5 shall be mailed at any time before the mailing of the
percent of the total tax levied against the property notice required in s. 200.069. The taxpayer has 30
covered by that return for each year, for each month, days after the date the notice is mailed to provide the
or portion thereof, that a return is filed after the due property appraiser with a complete return listing all
date, but not to exceed 25 percent of the total tax. property for taxation.
(c) For property unlisted on the return 15 (b) If the property is personal property and is
percent of the tax attributable to the omitted discovered before April 1, the property appraiser
property. shall make an assessment in triplicate. After
(d) For incomplete returns by railroad and attaching the affidavit and warrant required by law,
railroad terminal companies and private car and the property appraiser shall dispose of the additional
freight line and equipment companies—2 percent of assessment roll in the same manner as provided by
the assessed value,not to exceed 10 percent thereof, law.
shall be added to the values apportioned to the (c) If the property is personal property and is
counties for each month or fraction thereof in which discovered on or after April 1, or is real property
the return is incomplete; however, the return shall discovered at any time, the property shall be added
not be deemed incomplete until 15 days after notice to the assessment roll then in preparation.
of incompleteness is provided to the taxpayer. (2) If no tangible personal property tax return
(2) Penalties listed in this section shall be has been filed as required by law, including any
determined upon the total of all ad valorem personal extension which may have been granted for the
property taxes, penalties and interest levied on the filing of the return, the property appraiser is
property, and such penalties shall be a lien on the authorized to estimate from the best information
property. available the assessment of the tangible personal
(3) Failure to file a return, or to otherwise property of a taxpayer who has not properly and
properly submit all property for taxation, shall in no timely filed his or her tax return. Such assessment
regard relieve any taxpayer of any requirement to shall be deemed to be prima facie correct, may be
pay all taxes assessed against him or her promptly. included on the tax roll, and taxes may be extended
(4) For good cause shown, and upon finding therefor on the tax roll in the same manner as for all
that such unlisting or late filing of returns was not other taxes.
intentional or made with the intent to evade or History. s. 38, ch.4322, 1895; s. 5, ch.4515, 1897; GS
illegally avoid the payment of lawful taxes, the 538;s.37,ch.5596, 1907;RGS 737;CGL 945;s.8,ch.20722,
property appraiser or, in the case of properties
1941;ss. 1,2,ch.69-55;s.2,ch.72-268; s. 1,ch. 77-102; s.2,
ch. 94-98• s. 1464 ch. 95-147• s. 2 ch.2016-128.
valued by the Department of Revenue,the executive Note. Former s. 193.37; s. 197.031.
director may reduce or waive any of said penalties.
History. s. 13, ch. 70-243; s. 1,ch. 77-102; s. 9,ch. 79- 193.074 Confidentiality of returns. All
334; s. 972,ch. 95-147. returns of property and returns required by former s.
Note. Consolidation of provisions of former ss. 193.203,
193.222, 199.321. 201.022 submitted by the taxpayer pursuant to law
shall be deemed to be confidential in the hands of
193.073 Erroneous returns; estimate of the property appraiser, the clerk of the circuit court,
assessment when no return filed. the department, the tax collector, the Auditor
(1)(a) Upon discovery that an erroneous or General, and the Office of Program Policy Analysis
incomplete statement of personal property has been and Government Accountability, and their
filed by a taxpayer or that all the property of a employees and persons acting under their
taxpayer has not been returned for taxation, the supervision and control, except upon court order or
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
order of an administrative body having quasi- (4) A recreational vehicle that is not taxed as
judicial powers in ad valorem tax matters, and such real property must have a current license plate
returns are exempt from the provisions of s. properly affixed as provided in s. 320.08(9). Any
119.07(1). such recreational vehicle without a current license
History. s. 10,ch.79-334;s.2,ch. 86-300;s.21,ch.88- plate properly affixed is presumed to be tangible
119; s. 38, ch. 90-360; s. 16, ch. 93-132; s. 49, ch. 96-406; s. personal property.
47,ch.2001-266; s. 11,ch. 2009-21. History. s. 2,ch. 74-234; s. 10,ch. 88-216; s. 1,ch. 91-
241; s. 6, ch. 93-132; s. 30, ch. 94-353; s. 3, ch. 95-404; s. 1,
193.075 Mobile homes and recreational ch. 98-139.
vehicles,,—
(1) A mobile home shall be taxed as real 193.077 Notice of new, rebuilt, or expanded
property if the owner of the mobile home is also the property.
owner of the land on which the mobile home is (1) The property appraiser shall accept notices
permanently affixed. A mobile home shall be on or before April 1 of the year in which the new or
considered permanently affixed if it is tied down and additional real or personal property acquired to
connected to the normal and usual utilities. establish a new business or facilitate a business
However, this provision does not apply to a mobile expansion or restoration is first subject to
home,or any appurtenance thereto,that is being held assessment. The notice shall be filed, on a form
for display by a licensed mobile home dealer or a prescribed by the department, by any business
licensed mobile home manufacturer and that is not seeking to qualify for an enterprise zone property tax
rented or occupied. A mobile home that is taxed as credit as a new or expanded business pursuant to s.
real property shall be issued an "RP" series sticker 220.182(4).
as provided in s. 320.0815. (2) Upon determining that the real or tangible
(2) A mobile home that is not taxed as real personal property described in the notice is in fact to
property shall have a current license plate properly be incorporated into a new, expanded, or rebuilt
affixed as provided in s. 320.08(11). Any such business, the property appraiser shall so affirm and
mobile home without a current license plate certify on the face of the notice and shall provide a
properly affixed shall be presumed to be tangible copy thereof to the new or expanded business and to
personal property. the department.
(3) A recreational vehicle shall be taxed as real (3) Within 10 days of extension or
property if the owner of the recreational vehicle is recertification of the assessment rolls pursuant to s.
also the owner of the land on which the vehicle is 193.122, whichever is later, the property appraiser
permanently affixed. A recreational vehicle shall be shall forward to the department a list of all property
considered permanently affixed if it is connected to of new businesses and property separately assessed
the normal and usual utilities and if it is tied down as expansion-related or rebuilt property pursuant to
or it is attached or affixed in such a way that it s. 193.085(5)(a). The list shall include the name and
cannot be removed without material or substantial address of the business to which the property is
damage to the recreational vehicle. Except when the assessed,the assessed value of the property,the total
mode of attachment or affixation is such that the taxes levied against the property, the identifying
recreational vehicle cannot be removed without number for the property as shown on the assessment
material or substantial damage to the recreational roll, and a description of the property.
vehicle or the real property, the intent of the owner (4) This section expires on the date specified
to make the recreational vehicle permanently affixed in s. 290.016 for the expiration of the Florida
shall be determinative. A recreational vehicle that is Enterprise Zone Act.
taxed as real property must be issued an"RP" series History. ss.4, 10,ch. 80-248;s. 5,ch. 83-204; s.25,ch.
sticker as provided in s. 320.0815. 84-356; s. 63,ch. 94-136; s.25,ch.2000-210; s. 14,ch.2005-
287.
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
193.085 Listing all property. purposes, the property appraiser may utilize the
(1) The property appraiser shall ensure that all prior year's values for such property.
real property within his or her county is listed and (a) All railroad and railroad terminal
valued on the real property assessment roll. Streets, companies maintaining tracks or other fixed assets
roads, and highways which have been dedicated to in the state and subject to assessment under the unit-
or otherwise acquired by a municipality, county, or rule method of valuation shall make an annual return
state agency need not, but may, be listed. to the Department of Revenue. Such returns shall be
(2) The department shall promulgate such filed on or before April 1 and shall be subject to the
regulations and shall make available maps and penalties provided in s. 193.072. The department
mapping materials as it deems necessary to ensure shall make an annual assessment of all operating
that all real property within the state is listed and property of every description owned by or leased to
valued on the real property assessment rolls of the such companies. Such assessment shall be
respective counties. In addition, individual property apportioned to each county, based upon actual situs
appraisers may use such other maps and materials as and, in the case of property not having situs in a
they deem expedient to accomplish the purpose of particular county, shall be apportioned based upon
this section. track miles. Operating property shall include all
(3)(a) All forms of local government, special property owned or leased to such company,
taxing districts, multicounty districts, and including right-of-way presently in use by the
municipalities shall provide written annual company,track, switches,bridges,rolling stock, and
notification to the several property appraisers of any other property directly related to the operation of the
and all real property owned by any of them so that railroad. Nonoperating property shall include that
ownership of all such property will be properly portion of office buildings not used for operating
listed. purposes, property owned but not directly used for
(b) Whenever real property is listed on the real the operation of the railroad, and any other property
property assessment rolls of the respective counties that is not used for operating purposes. The
in the name of the State of Florida or any of its department shall promulgate rules necessary to
agencies, the listing shall not be changed in the ensure that all operating property is properly valued,
absence of a recorded deed executed by the State of apportioned, and returned to the appropriate county,
Florida or the state agency in whose name the including rules governing the form and content of
property is listed. If, in preparing the assessment returns. The evaluation and assessment of utility
rolls,the several property appraisers within the state property shall be the duty of the property appraiser.
become aware of the existence of a recorded deed (b)l. All private car and freight line and
not executed by the state and purporting to convey equipment companies operating rolling stock in
real property listed on the assessment rolls as state- Florida shall make an annual return to the
owned, the property appraiser shall immediately Department of Revenue. The department shall make
forward a copy of the recorded deed to the state an annual determination of the average number of
agency in whose name the property is listed. cars habitually present in Florida for each company
(4) The department shall promulgate such and shall assess the just value thereof.
rules as are necessary to ensure that all railroad 2. The department shall promulgate rules
property of all types is properly listed in the respecting the methods of determining the average
appropriate county and shall submit the county number of cars habitually present in Florida, the
railroad property assessments to the respective form and content of returns, and such other rules as
county property appraisers not later than June 1 in are necessary to ensure that the property of such
each year. However, in those counties in which companies is properly returned, valued, and
railroad assessments are not completed by the apportioned to the state.
department by June 1, for millage certification
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
3. For purposes of this paragraph, "operating (b) This subsection expires on the date
rolling stock in Florida"means having ownership of specified in s. 290.016 for the expiration of the
rolling stock which enters Florida. Florida Enterprise Zone Act.
4. The department shall apportion the assessed History. s. 14,ch. 70-243; s. 2,ch. 73-228; s.2,ch. 74-
value of such property to the local taxing jurisdiction 234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-269; s. 11,
ch. 79-334; s. 9,ch. 80-77; ss. 5, 10, ch. 80-248; s.26,ch. 84-
based upon the number of track miles and the 356; s. 6, ch. 89-174; s. 2,ch. 91-295• s. 64, ch. 94-136• s. 31,
location of mainline track of the respective railroads ch. 94-353; s. 1465, ch. 95-147; s. 24,ch. 2000-210; s. 15,ch.
over which the rolling stock has been operated in the 2005-287; ss. 2, 10, ch. 2010-280; SJR 8-A, 2010 Special
preceding year in each taxing jurisdiction. The situs Session A.
for taxation of such property shall be according to Note. Consolidation of provisions of former ss. 193.051,
the apportionment. 193.061, 193.071, 193.113, 193.131, 193.272, 193.281.
(c) The values determined by the department 193.092 Assessment of for back
pursuant to this subsection shall be certified to the property
p taxes.
property appraisers when such values have been When it shall a ear that an ad valorem
(1) pp Y
finalized by the department. Prior to finalizing the tax might have been lawfully assessed or collected
values to be certified to the property appraisers, the g Y
p p Y pp ' upon any property in the state, but that such tax was
department shall provide an affected taxpayer a not lawfullyassessed or levied and has not been
notice of a proposed assessment and an opportunity '
p p collected for any year within a period of 3 years next
for informal conference before the executive preceding the year in which it is ascertained that
director's designee. A property appraiser shall p g Y
g p p Y pp such tax has not been assessed, or levied, or
certify to the tax collector for collection the value as collected then the officers authorized shall make the
certified by the Department of Revenue. '
assessment of taxes upon such property in addition
(d) Returns and information from returns to the assessment of such property for the current
required to be made pursuant to this subsection may p p Y
q p Y year, and shall assess the same separately for such
be shared pursuant to any formal agreement for the as may have escaped taxation at and upon
mutual exchange o f information with another state. property Y p p
g the bases of valuation applied to such property for
(e) In any action challenging final assessed the year or ears in which it escaped taxation noting
values certified b the department under this Y Y p g
Y p distinctly the year when such property escaped
subsection, venue is in Leon County. taxation and such assessment shall have the same
(5)(a) Beginning in the year in which a notice force and effect as it would have had if it had been
of new, rebuilt, or expanded property is accepted made in the year in which the property shall have
and certified pursuant to s. 193.077 and for the 4 Y p p Y
p escaped taxation, and taxes shall be leveed and
years immediately thereafter, the property appraiser collected thereon in like manner and
together
ether with
shall separately assess the prior existing pro property
taxes for the current year in which the assessment is
and the expansion-related or rebuilt property, if any, made. But no property shall be assessed for more
of each business Navin submitted said notice � p p Y
g than 3 years arrears of taxation, and all property so
pursuant to s. 220.182(4). The listing of expansion- escaping taxation shall be subject to such taxation to
related or rebuilt property on an assessment roll shall p g �
p p Y be assessed in whomsoever's hands or possession
immediately follow the listing of prior existing the same may be found except that property
for each expanded business. However Y p p p Y
property p ' acquired by a bona fide purchaser who was without
beginning with the first assessment roll following knowledge of the escaped taxation shall not be
receipt of a notice from the department that a g p
p p subject to assessment for taxes for any time prior to
business has been disallowed an enterprise zone the time of suchpurchase, but it is the dutyof the
tax credit the property appraiser shall
property ' p p Y pp property appraiser making such assessment to serve
singly list the property of such business.
upon the previous owner a notice of intent to record
p
in the public records of the county a notice of tax
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lien against any property owned by that person in the (b) The owner of real property that has not
county. Any property owned by such previous been previously assessed voluntarily discloses to the
owner which is situated in this state is subject to the property appraiser the existence of such property
lien of such assessment in the same manner as a before January 1 of the year the property is first
recorded judgment. Before any such lien may be assessed. The disclosure must be made on a form
recorded, the owner so notified must be given 30 provided by the property appraiser.
days to pay the taxes, penalties, and interest. Once History. s. 24, ch.4322, 1895; s. 1, ch.4663, 1899; GS
recorded, such lien may be recorded in any county 524; s. 22, ch. 5596, 1907;RGS 722; ss. 1,2, ch. 9180, 1923;
CGL 924-926; ss. 1, 2, ch. 69-55; s. 15, ch. 70-243; s. 1, ch.
in this state and shall constitute a lien on any 77-102; s. 9,ch.2002-18; s. 174,ch.2003-261; s. 1,ch.2010-
property of such person in such county in the same 66.
manner as a recorded judgment, and may be Note. Former ss. 193.23, 193.151.
enforced by the tax collector using all remedies
pertaining to same; provided, that the county 193.102 Lands subject to tax sale
property appraiser shall not assess any lot or parcel certificates; assessments; taxes not extended.
of land certified or sold to the state for any previous (1) All lands against which the state holds any
years unless such lot or parcel of lands so certified tax sale certificate or other lien for delinquent taxes
or sold shall be included in the list furnished by the assessed for the year 1940 or prior years shall be
Chief Financial Officer to the county property assessed for the year 1941 and subsequent years in
appraiser as provided by law; provided, if real or like manner and to the same effect as if no taxes
personal property be assessed for taxes, and because against such lands were delinquent. Should the taxes
of litigation delay ensues and the assessment be held on such lands not be paid as required by law, such
invalid the taxing authorities, may reassess such lands shall be sold or the title thereto shall become
property within the time herein provided after the vested in the county, in like manner and to the same
termination of such litigation; provided further, that effect as other lands upon which taxes are delinquent
personal property acquired in good faith by purchase are sold or the title to which becomes vested in the
shall not be subject to assessment for taxes for any county under this law. Such lands upon which tax
time prior to the time of such purchase, but the certificates have been issued to this state, when sold
individual or corporation liable for any such by the county for delinquent taxes,may be redeemed
assessment shall continue personally liable for in the manner prescribed by this law; provided, that
same.As used in this subsection,the term"bona fide all tax certificates held by the state on such lands
purchaser" means a purchaser for value, in good shall be redeemed at the same time, and the clerk of
faith,before certification of such assessment of back the circuit court shall disburse the money as
taxes to the tax collector for collection. provided by law. After the title to any such lands
(2) This section applies to property of every against which the state holds tax certificates
class and kind upon which ad valorem tax is becomes vested in the county as provided by this
assessable by any state or county authority under the law, the county may sell such lands in the same
laws of the state. manner as provided in s. 197.592, and the clerk of
(3) Notwithstanding subsection (2), the the circuit court shall distribute the proceeds from
provisions of this section requiring the retroactive the sale of such lands by the board of county
assessment and collection of ad valorem taxes shall commissioners in proportion to the interest of the
not apply if: state, the several taxing units, and the funds of such
(a) The owner of a building, structure, or other units, as may be calculated by the clerk.
improvement to land that has not been previously (2) The property appraisers, in making up their
assessed complied with all necessary permitting assessment rolls, shall place thereon the lands upon
requirements when the improvement was which taxes have been sold to the county, enter their
completed; or
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valuation of the same on the roll, and extend the (m) The neighborhood code, if used by the
taxes upon such lands. property appraiser.
History. s. 16, ch. 4322, 1895; GS 512; s. 13,ch. 5596, (n) The recorded selling price, ownership
1907; s. 1, ch. 6158, 1911; RGS 712, 769; CGL 914, 984; ss. transfer date, and official record book and page
4, 23, ch. 20722, 1941; ss. 31/2, 10, ch. 22079, 1943; ss. 1, 2,
ch.69-55;s. 1,ch.69-300;s. 16,ch.70-243;s.32,ch.73-332; number or clerk instrument number for each deed or
s. 5,ch.75-103; s. 1,ch.77-102; s. 1,ch.77-174;ss.205,221, other Instrument transferring ownership of real
ch. 85-342. property and recorded or otherwise discovered
Note. Former ss. 193.16, 193.1711 193.63, 193.181. during the period beginning 1 year before the
assessment date and up to the date the assessment
193.114 Preparation of assessment rolls. roll is submitted to the department. The assessment
(1) Each property appraiser shall prepare the roll shall also include the basis for qualification or
following assessment rolls: disqualification of a transfer as an arms-length
q g
(a) Real property assessment roll. transaction. A decision ualif in or dis ualif in a
q Y g q Y g
(b) Tangible personal property assessment transfer of property as an arms-length transaction
p p Y g
roll. This roll shall include taxable household goods must be recorded on the assessment roll within 3
and all other taxable tangible personal property. months after the date that the deed or other transfer
(2) The real property assessment roll shall instrument is recorded or otherwise discovered. If,
include: subsequent to the initial decision qualifying or
(a) The just value. disqualifying a transfer of property, the property
(b) The school district assessed value. appraiser obtains information indicating that the
(c) The nonschool district assessed value. initial decision should be changed, the property
(d) The difference between just value and appraiser may change the qualification decision and,
school district and nonschool district assessed value if so, must document the reason for the change in a
for each statutory provision resulting in such manner acceptable to the executive director or the
difference. executive director's designee. Sale or transfer data
(e) The school taxable value. must be current on all tax rolls submitted to the
(f) The nonschool taxable value. department. As used in this paragraph, the term
(g) The amount of each exemption or discount "ownership transfer date" means the date that the
causing a difference between assessed and taxable deed or other transfer instrument is signed and
value. notarized or otherwise executed.
(h) The value of new construction. (o) A code indicating physical
that the h sical
(i) The value of any deletion from the property attributes of the property as of January 1 were
causing a reduction in just value. significantly different than that at the time of the last
0) Land characteristics, including the land use sale.
code,land value,type and number of land units, land (p) The name and address of the owner.
square footage, and a code indicating a combination (q) The state of domicile of the owner.
or splitting of parcels in the previous year. (r) The physical address of the property.
(k) Improvement characteristics, including (s) The United States Census Bureau block
improvement quality, construction class, effective group in which the parcel is located.
year built, actual year built, total living or usable (t) Information specific to the homestead
area, number of buildings, number of residential property, including the social security number of the
units,value of special features,and a code indicating homestead applicant and the applicant's spouse, if
the type of special feature. any, and, for homestead property to which a
(1) The market area code, according to homestead assessment difference was transferred in
department guidelines. the previous year, the number of owners among
whom the previous homestead was split, the
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assessment difference amount, the county of the acceptable to the executive director or the executive
previous homestead, the parcel identification director's designee.
number of the previous homestead, and the year in (b) For every change that decreases the
which the difference was transferred. assessed or taxable value of a parcel on an
(u) A code indicating confidentiality pursuant assessment roll between the time of complete
to s. 119.071. submission of the tax roll pursuant to s. 193.1142(3)
(v) The millage for each taxing authority and mailing of the notice provided for in s. 200.069,
levying tax on the property. the property appraiser shall document the reason for
(w) For tax rolls submitted subsequent to the such change in the public records of the office of the
tax roll submitted pursuant to s. 193.1142,a notation property appraiser in a manner acceptable to the
indicating any change in just value from the tax roll executive director or the executive director's
initially submitted pursuant to s. 193.1142 and a designee.
code indicating the reason for the change. (c) Changes made by the value adjustment
(3) The tangible personal property roll shall board are not subject to the requirements of this
include: subsection.
(a) An industry code. (5) For proprietary purposes, including the
(b) A code reference to tax returns showing the furnishing or sale of copies of the tax roll under s.
property. 119.07(1), the property appraiser is the custodian of
(c) The just value of furniture, fixtures, and the tax roll and the copies of it which are maintained
equipment. by any state agency. The department or any state or
(d) The just value of leasehold improvements. local agency may use copies of the tax roll received
(e) The assessed value. by it for official purposes and shall permit inspection
(f) The difference between just value and and examination thereof under s. 119.07(1), but is
school district and nonschool district assessed value not required to furnish copies of the records. A
for each statutory provision resulting in such social security number submitted under s.
difference. 196.011(1) is confidential and exempt from s. 24(a),
(g) The taxable value. Art. I of the State Constitution and the provisions of
(h) The amount of each exemption or discount s. 119.07(1). A copy of documents containing the
causing a difference between assessed and taxable numbers furnished or sold by the property appraiser,
value. except a copy furnished to the department, or a copy
(1) The penalty rate. of documents containing social security numbers
0) The name and address of the owner or provided by the department or any state or local
fiduciary responsible for the payment of taxes on the agency for inspection or examination by the public,
property and an indicator of fiduciary capacity, as must exclude those social security numbers.
appropriate. (6) The rolls shall be prepared in the format
(k) The state of domicile of the owner. and contain the data fields specified pursuant to s.
(1) The physical address of the property. 193.1142.
(m) The millage for each taxing authority History. s. 17,ch. 70-243; ss. 10,21,ch. 73-172; s. 21,
levying tax on the property. ch.74-234;s. 1,ch.77-102;ss.45,46,ch.77-104; s. 8,ch.80-
For ever change made to the assessed 274; s. 4, ch. 81-308; s. 5, ch. 82-208; ss. 19, 64, 80, ch. 82-
(4)(a) Y g 226• s. 130 ch. 91-112• s. 2 ch. 93-132• s. 1 ch. 94-130• s.
or taxable value of a parcel on an assessment roll 1466,ch.95-147;s.50,ch.96-406;s.7,ch.2006-312;s.4,ch.
subsequent to the mailing of the notice provided for 2007-339; s. 1,ch. 2008-173;s.4,ch.2012-193.
in s. 200.069, the property appraiser shall document Note. Consolidation of provisions of former ss. 193.041,
the reason for such change in the public records of 193.051, 193.0611 193.0711 193.1131 193.131, 193.2511
the office of the appraiser in a manner 193.2611 193.361-193.3811 193.392.
property pp
193.1142 Approval of assessment rolls.
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(1)(a) Each assessment roll shall be submitted not limited to,parcel-level geographical information
to the executive director of the Department of system information.
Revenue for review in the manner and form (2)(a) The executive director or his or her
prescribed by the executive director on or before designee shall disapprove all or part of any
July 1. The department shall require the assessment assessment roll of any county not in full compliance
roll submitted under this section to include the social with the administrative order of the executive
security numbers required under s. 196.011. The roll director issued pursuant to the notice called for in s.
submitted to the executive director need not include 195.097 and shall otherwise disapprove all or any
centrally assessed properties prior to approval under part of any roll not assessed in substantial
this subsection and subsection (2). Such review by compliance with law, as disclosed during the
the executive director shall be made to determine if investigation by the department, including, but not
the rolls meet all the appropriate requirements of law limited to, audits by the Department of Revenue and
relating to form and just value.Upon approval of the Auditor General establishing noncompliance.
rolls by the executive director, who, as used in this (b) If an assessment roll is disapproved under
section includes his or her designee, the hearings paragraph (a) and the reason for the disapproval is
required in s. 194.032 may be held. noncompliance due to material mistakes of fact
(b) In addition to the other requirements of this relating to physical characteristics of property, the
chapter, the executive director is authorized to executive director or his or her designee may issue
require that additional data be provided on the an administrative order as provided in s. 195.097. In
assessment roll submitted under this section and such event, the millage adoption process, extension
subsequent submissions of the tax roll. The of tax rolls, and tax collection shall proceed and the
executive director is authorized to notify property interim roll procedures of s. 193.1145 shall not be
appraisers by April 1 of each year of the form and invoked.
content of the assessment roll to be submitted on (c) For purposes of this subsection, "material
July 1. mistakes of fact" means any and all mistakes of fact
(c) The roll shall be submitted in the relating to physical characteristics of property that,
compatible electronic format specified by the if included in the assessment of property, would
executive director. This format includes comma result in a deviation or change in assessed value of
delimited,or other character delimited, flat file.Any the parcel of property.
property appraiser subject to hardship because of the (3) An assessment roll shall be deemed to be
specified format may provide written notice to the approved if the department has not taken action to
executive director by May 1 explaining the hardship disapprove it within 50 days of a complete
and may be allowed to provide the roll in an submission of the rolls by the property appraiser,
alternative format at the executive director's except as provided in subsection (4). A submission
discretion. If the tax roll submitted pursuant to this shall be deemed complete if it meets all applicable
section is in an incompatible format or if its data provisions of law as to form and content; includes,
field integrity is lacking in any respect, such failure or is accompanied by, all information which was
shall operate as an automatic extension of time to lawfully requested by the department prior to the
submit the roll. Additional parcel-level data that initial submission date; and is not an interim roll.
may be required by the executive director include, The department shall notify the property appraiser
but are not limited to codes, fields, and data of an incomplete submission not later than 10 days
pertaining to: after receipt thereof.
1. The elements set forth in s. 193.114; and (4) The department is authorized to issue a
2. Property characteristics, including location review notice to a county property appraiser within
and other legal, physical, and economic 30 days of a complete submission of the assessment
characteristics regarding the property,including,but rolls of that county. Such review notice shall be in
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writing; shall set forth with specificity all reasons (a) The property appraiser has been granted an
relied on by the department as a basis for issuing the extension of time for completion of the assessment
review notice; shall specify all supporting data, of all property pursuant to s. 193.023(1) beyond
surveys, and statistical compilations for review; and September 1 or has not certified value pursuant to s.
shall set forth with particularity remedial steps 200.065(1)by August 1; or
which the department requires the property (b) All or part of the assessment roll of a
appraiser to take in order to obtain approval of the county is disapproved pursuant to s. 193.1142;
tax roll. In the event that such notice is issued: provided a local taxing authority brings a civil action
(a) The time period of 50 days specified in in the circuit court for the county in which relief is
subsection (3) shall be 60 days after the issuance of sought and the court finds that there will be a
the notice. substantial delay in the final determination of
(b) The notice required pursuant to s. 200.069 assessments, which delay will substantially impair
shall not be issued prior to approval of an the ability of the authority to finance its activities.
assessment roll for the county or prior to institution Such action may be filed on or after July 1. Upon
of interim roll procedures under s. 193.1145. such a determination, the court may order the use of
(5) Whenever an assessment roll submitted to the last approved roll, adjusted to the extent
the department is returned to the property appraiser practicable to reflect additions, deletions, and
for additional evaluation, a review notice shall be changes in ownership, parcel configuration, and
issued for the express purpose of the adjustment exempt status, as the interim roll when the action
provided in s. 200.065(l 1). was filed under paragraph (a), or may order the use
(6) In no event shall a formal determination by of the current roll as the interim roll when the action
the department pursuant to this section be made later was filed under paragraph (b). When the action was
than 90 days after the first complete submission of filed under paragraph (a), certification of value
the rolls by the county property appraiser. pursuant to s. 200.065(1) shall be made immediately
(7) Approval or disapproval of all or any part following such determination by the court.When the
of a roll shall not be deemed to be final until the action was filed under paragraph(b), the procedures
procedures instituted under s. 195.092 have been required under s. 200.065 shall continue based on
exhausted. the original certification of value. However, if the
(8) Chapter 120 does not apply to this section. property appraiser recommends that interim roll
History. s. 5, ch. 82-208; ss. 19, 80, ch. 82-226; s. 54, procedures be instituted and the governing body of
ch. 83-217;s.20,ch. 83-349;s. 1,ch. 84-164;s.3,ch. 86-190; the county does not object and if conditions of
S. 1,ch. 87-318; s. 131,ch.91-112;s.3,ch. 93-132;ss.43,73,
ch. 94-353; s. 31 ch. 95-145; s. 1467 ch. 95-147; s. 5 ch. paragraph (a) or paragraph (b) apply, such civil
2007-321; s.2,ch 2008-173. action shall not be required. The property appraiser
shall notify the department and each taxing authority
193.1145 Interim assessment rolls. within his or her jurisdiction prior to instituting
(1) It is the intent of the Legislature that no interim roll procedures without a court order.
undue restraint shall be placed on the ability of local (2) The taxing authority shall, in its name as
government to finance its activities in a timely and plaintiff, initiate action for relief under this section
orderly fashion, and, further, that just and uniform by filing an "Application for Implementation of an
valuations for all parcels shall not be frustrated if the Interim Assessment Roll" in the circuit court. The
attainment of such valuations necessitates delaying property appraiser and the executive director of the
a final determination of assessments beyond the Department of Revenue shall be named as the
normal 12-month period. Toward these ends, the defendants when the action is filed. The court shall
Legislature hereby provides a method for levying set an immediate hearing and give the case priority
and collecting ad valorem taxes which may be used over other pending cases. When the disapproval of
if: all or any part of the assessment roll is contested,the
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court shall sever this issue from the proceeding and BILL"; shall be accompanied by an explanation of
transfer it to the Circuit Court in and for Leon the possibility of a supplemental tax bill or refund
County for a determination. based upon the tax roll as finally approved,pursuant
(3)(a) If the court so finds as provided in to subsection (7); and shall further explain that the
subsection (1), the property appraiser shall prepare total amount of taxes collected by each taxing unit
and extend taxes against the interim assessment roll. shall not be increased when the roll is finally
The extension of taxes shall occur within 60 days of approved.
disapproval of all or part of the assessment roll, or (7) Upon approval of the assessment roll by
by November 15, in the event that the assessment the executive director, and after certification of the
roll has not been submitted to the department assessment roll by the value adjustment board
pursuant to s. 193.1142; however, in no event shall pursuant to s. 193.122(2), the property appraiser
taxes be extended before the hearing and notice shall, subject to the provisions of subsection (11),
procedures required in s. 200.065 have been recompute each provisional millage rate of the
completed. taxing units within his or her jurisdiction, so that the
(b) Upon authorization to use an interim total taxes levied when each recomputed rate is
assessment roll, the property appraiser shall so applied against the approved roll are equal to those
advise the taxing units within his or her jurisdiction. of the corresponding provisional rate applied against
The millage rates adopted at the hearings held the interim roll. Each recomputed rate shall be
pursuant to s. 200.065(2)(d) shall be considered considered the official millage levy of the taxing
provisional millage rates and shall apply only to unit for the tax year in question. The property
valuations shown on the interim assessment roll. appraiser shall notify each taxing unit as to the value
Such taxing units shall certify such rates to the of the recomputed or official millage rate.
property appraiser. (8)(a) Upon recomputation, the property
(4) All provisions of law applicable to millage appraiser shall extend taxes against the approved
rates and limitations thereon shall apply to roll and shall prepare a reconciliation between the
provisional millage rates, except as otherwise interim and approved assessment rolls. For each
provided in this section. parcel, the reconciliation shall show provisional
(5) Upon extension, the property appraiser taxes levied, final taxes levied, and the difference
shall certify the interim assessment roll to the tax thereof.
collector and shall notify the tax collector and the (b) The property appraiser shall certify such
clerk of the circuit court that such roll is provisional reconciliation to the tax collector, unless otherwise
and that ultimate tax liability on the property is authorized pursuant to paragraph (d), which
subject to a final determination. The tax collector reconciliation shall contain sufficient information
and the clerk of the circuit court shall be responsible for the preparation of supplemental bills or refunds.
for posting notices to this effect in conspicuous (c) Upon receipt of such reconciliation,the tax
places within their respective offices. The property collector shall prepare and mail to the taxpayers
appraiser shall ensure that such notice appears either supplemental bills, due and collectible in the
conspicuously on the printed interim roll. same manner as bills issued pursuant to chapter 197,
(6) The tax collector shall prepare and mail or refunds in the form of county warrants. However,
provisional tax bills to the taxpayers based upon no bill shall be issued or considered due and owing,
interim assessments and provisional millage rates, and no refund shall be authorized, if the amount
which bills shall be subject to all provisions of law thereof is less than$10.Approval by the Department
applicable to the collection and distribution of ad of Revenue shall not be required for refunds made
valorem taxes, except as otherwise provided in this pursuant to this section.
section. These bills shall be clearly marked (d) However, the court, upon a determination
"PROVISIONAL—THIS IS NOT A FINAL TAX that the amount to be supplementally billed and
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refunded is insufficient to warrant a separate billing applicable to objections to assessments shall apply
or that the length of time until the next regular to the final approved assessment roll. The
issuance of ad valorem tax bills is similarly department shall adopt by rule procedures for
insufficient, may authorize the tax collector to notifying taxpayers of their final approved
withhold issuance of supplemental bills and refunds assessments and of the time period for filing
until issuance of the next year's tax bills. At that petitions.
time, the amount due or the refund amount shall be (10)(a) Delinquent provisional taxes on real
added to or subtracted from the amount of current property shall not be subject to the delinquent tax
taxes due on each parcel, provided that the current provisions of chapter 197 until such time as the
tax and the prior year's tax or refund shall be shown assessment roll is reconciled, supplemental bills are
separately on the bill. Alternatively, at the option of issued, and taxes on the property remain delinquent.
the tax collector, separate bills and statements of However, delinquent provisional taxes on real
refund may be issued. property shall accrue interest at an annual rate of 12
(e) Any tax bill showing supplemental taxes percent, computed in accordance with s. 197.172.
due or a refund due, or any warrant issued as a Interest accrued on provisional taxes shall be added
refund, shall be accompanied by an explanatory to the taxes, interest, costs, and charges due with
notice in substantially the following form: respect to final taxes levied. When interest begins to
accrue on delinquent provisional taxes, the property
NOTICE OF SUPPLEMENTAL BILL owner shall be given notice by first-class mail.
OR REFUND (b) Delinquent provisional taxes on personal
OF PROPERTY TAXES property shall be subject to all applicable provisions
of chapter 197.
Property taxes for ...(year)... were based upon a (11) A recomputation of millage rates under
temporary assessment roll, to allow time for a more this section shall not reduce or increase the total of
accurate determination of property values. all revenues available from state or local sources to
Reassessment work has now been completed and a school district or to a unit of local government as
final tax liability for...(year)... has been recomputed defined in part II of chapter 218. Notwithstanding
for each taxpayer. BY LAW, THE the provisions of subsection (7), the provisional
REASSESSMENT OF PROPERTY AND millage rates levied by a multicounty taxing
RECOMPUTATION OF TAXES WILL NOT authority against an interim roll shall not be
INCREASE THE TOTAL AMOUNT OF TAXES recomputed, but shall be considered the official or
COLLECTED BY EACH LOCAL final tax rate for the year in question; and the interim
GOVERNMENT. However, if your property was roll shall be considered the final roll for each such
relatively underassessed on the temporary roll, you taxing authority. Notwithstanding the provisions of
owe additional taxes. If your property was relatively subsection (7), millage rates adopted by vote of the
overassessed, you will receive a partial refund of electors pursuant to s. 9(b) or s. 12, Art. VII of the
taxes. If you have questions concerning this matter, State Constitution shall not be recomputed.
please contact your county tax collector's office. (12) The property appraiser shall follow a
(9) Any person objecting to an interim reasonable and expeditious timetable in completing
assessment placed on any property taxable to him or a roll in compliance with the requirements of law. In
her may request an informal conference with the the event of noncompliance, the executive director
property appraiser,pursuant to s. 194.011(2),or may may seek any judicial or administrative remedy
seek judicial review of the interim property available to him or her under law to secure such
assessment. However, petitions to the value compliance.
adjustment board shall not be filed or heard with (13) For the purpose of this section, the terms
respect to interim assessments. All provisions of law "roll," "assessment roll," and "interim assessment
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roll" mean the rolls for real, personal, and centrally collection. The property appraiser shall deliver to
assessed property. each municipality a copy of the municipal tax roll.
(14) Chapter 120 shall not apply to this (2) The county tax collector shall collect all ad
section. valorem taxes for municipalities within the county.
History. s. 1, ch. 80-261; s. 5, ch. 80-274; s. 7, ch. 82- He or she shall collect municipal taxes in the same
208; ss. 2, 21, 34, 80, ch. 82-226; ss. 206, 221, ch. 85-342; s. manner as county taxes.
139,ch. 91-112; s. 973,ch. 95-147; s.28,ch. 95-280. History. s. 3, ch. 74-234; s. 1, ch. 76-133; s. 2, ch. 76-
140; ss. 207, 221, ch. 85-342; s. 1, ch. 90-343; s. 140, ch. 91-
193.1147 Performance review panel. If 112; s. 975, ch. 95-147.
there occurs within any 4-year period the final
disapproval of all or any part of a county roll 193.122 Certificates of value adjustment
pursuant to s. 193.1142 for 2 separate years, the board and property appraiser; extensions on the
Governor shall appoint a three-member assessment rolls.
performance review panel. The panel shall (1) The value adjustment board shall certify
investigate the circumstances surrounding such each assessment roll upon order of the board of
disapprovals and the general performance of the county commissioners pursuant to s. 197.323, if
property appraiser. If the panel finds unsatisfactory applicable, and again after all hearings required by
performance, the property appraiser shall be s. 194.032 have been held. These certificates shall
ineligible for the designation and special be attached to each roll as required by the
qualification salary provided in s. 145.10(2). Within Department of Revenue. Notwithstanding an
not less than 12 months, the property appraiser may extension of the roll by the board of county
requalify therefor, provided he or she successfully commissioners pursuant to s. 197.323, the value
recompletes the courses and examinations adjustment board must complete all hearings
applicable to new candidates. required by s. 194.032 and certify the assessment
History. s. 8,ch. 80-377;s. 8,ch. 82-208;ss.22,80,ch. roll to the property appraiser by June 1 following the
82-226; s. 974,ch. 95-147. assessment year. The June 1 requirement shall be
extended until December 1 in each year in which the
193.116 Municipal assessment rolls. number of petitions filed increased b more than 10
The count ro ert a raiser shallp y(1) y property y pp percent over the previous year.
an assessment roll for eve municipality in p p y
prepare �' p y (2) After the first certification of the tax rolls
the county. The value adjustment board shall give b the value adjustment board the property
notice to the chief executive officer of each y p p y
appraiser shall make all required extensions on the
municipality whenever an appeal has been taken rolls to show the tax attributable to all taxable
with respect to property located within that Upon completion of these extensions and
municipality. Representatives of that municipality property. p p '
p y p p y upon satisfying himself or herself that all property is
shall be given an opportunity to be heard at such hearing. The property appraiser shall deliver each properly taxed the property appraiser shall certify
the tax rolls and shall within 1 week thereafter
assessment roll to the appropriate municipality in publish notice of the date and fact of extension and
the same manner as assessment rolls are delivered to p certification on the property appraiser's website and
the county commissions. The governing body of the in a periodical meeting the requirements of s. 50.011
municipality shall have 3 0 days to certify all p g q
p y y y and publicly display a notice of the date of
millages to the county property appraiser. The certification in the office of the
property appraiser.
county property appraiser shall extend the milla e
The property appraiser shall also supply notice of
against the municipal assessment roll. The property the date of the certification to an taxpayer who
a raiser shall certify the municipal tax roll to the y
pp y p requests one in writing. These certificates and
county tax collector for collection In the same notices shall be made in the form required b the
y
manner as the count tax roll is certified for q y
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
department and attached to each roll as required by manner and form prescribed by the department
the department by rule. within 1 week after extension and certification to the
(3) When the tax rolls have been extended tax collector and again after recertification to the tax
pursuant to s. 197.323, the second certification of collector, if applicable. When the provisions of s.
the value adjustment board shall reflect all changes 193.1145 are exercised, the requirements of this
made by the board together with any adjustments or subsection shall apply upon extension pursuant to s.
changes made by the property appraiser. Upon such 193.1145(3)(a) and again upon reconciliation
certification, the property appraiser shall recertify pursuant to s. 193.1145(8)(a).
the tax rolls with all changes to the collector and History. s. 18,ch. 70-243; s. 1,ch. 71-371; s. 9,ch. 73-
shall provide public notice of the date and fact of 172;s.4,ch.74-234;s.2,ch.76-133; s. 5,ch.76-234;s. 1,ch.
77-174; s. 14, ch. 82-226; s. 2, ch. 82-3 8 8; ss. 3, 26, ch. 83-
recertification pursuant to subsection (2). 204;s. 55,ch. 83-217; ss.208,221,ch. 85-342; s. 141,ch. 91-
(4) An appeal of a value adjustment board 112; s. 976,ch. 95-147; s. 3,ch. 2013-72; s. 3,ch.2016-128.
decision pursuant to s. 194.03 6(1)(a) or (b) by the Note. Consolidation of provisions of former ss.
property appraiser shall be filed prior to extension of 193.401-193.421.
the tax roll under subsection (2) or, if the roll was
extended pursuant to s. 197.323, within 30 days of 193.132 Prior assessments validated.
recertification under subsection(3). The roll maybe Every assessment of taxes heretofore made on
certified by the property appraiser prior to an appeal property of any kind, when such assessment has
being filed pursuant to s. 194.03 6(1)(c), but such been actually made in the name of the true owner, is
appeal shall be filed within 20 days after receipt of hereby validated. No tax assessment or tax levy
the decision of the department relative to further made upon any such property shall be held invalid
judicial proceedings. by reason of or because of the subsequent
(5) The department shall promulgate amendment in the law.
p p g History.—s.s. 1, ch. 10023 1925• CGL 927; ss. 1 2 ch.
regulations to ensure that copies of the tax rolls are y '
69-55; s. 19,ch. 70-243.
distributed to the appropriate officials and Note. Former ss. 192.32, 193.341.
maintained as part of their records for as long as is
necessary to provide for the orderly collection of 193.133 Effect of mortgage fraud on
taxes. Such regulations shall also provide for the property assessments.
maintenance of the necessary permanent copies of (1) Upon the finding of probable cause of any
such rolls. person for the crime of mortgage fraud, as defined
(6) The property appraiser may extend millage in s. 817.545, or any other fraud involving real
as required in subsection (2) against the assessment property that may have artificially inflated or could
roll and certify it to the tax collector even though artificially inflate the value of property affected by
there are parcels subject to judicial or administrative such fraud, the arresting agency shall promptly
review pursuant to s. 194.03 6(1). Such parcels shall notify the property appraiser of the county in which
be certified and have taxes extended against them in such property or properties are located of the nature
accordance with the decisions of the value of the alleged fraud and the property or properties
adjustment board or the property appraiser's affected. If notification as required in this section
valuation if the roll has been extended pursuant to s. would jeopardize or negatively impact a continuing
197.323, except that payment of such taxes by the investigation,notification may be delayed until such
taxpayer shall not preclude the taxpayer from being time as notice may be made without such effect.
required to pay additional taxes in accordance with (2) The property appraiser may adjust the
final judicial determination of an appeal filed assessment of any affected real property.
pursuant to s. 194.036(1). (3) Upon a conviction of fraud as defined in
(7) Each assessment roll shall be submitted to subsection (1), the property appraiser of the county
the executive director of the department in the in which such property or properties are located
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
shall, if necessary, reassess such property or person applies for a homestead exemption on the
properties affected by such fraud. property;
History. s. 1, ch.2008-80. c. The change or transfer is by means of an
instrument in which the owner is listed as both
193.155 Homestead assessments. grantor and grantee of the real property and one or
Homestead property shall be assessed at just value more other individuals are additionally named as
as of January 1, 1994. Property receiving the grantee. However, if an individual who is
g Y
homestead exemption after January 1, 1994, shall be additionallynamed as a grantee applies for a
g pp
assessed at just value as of January 1 of the year in homestead exemption on the property, the
which the property receives the exemption unless application is considered a change of ownership;
pp g p
the provisions of subsection (8) apply. d. The change or transfer is b means of an
g Y
(1) Beginning in 1995, or the year following instrument in which the owner entitled to the
the year the property receives homestead exemption, homestead exemption is listed as both grantor and
p
whichever is later, the property shall be reassessed grantee of the real property and one or more other
annually on January 1. Any change resulting from individuals, all of whom held title as joint tenants
such reassessment shall not exceed the lower of the with rights of survivorship with the owner, are
following: named only as grantors and are removed from the
(a) Three percent of the assessed value of the title; or
property for the prior year; or
e. The person is a lessee entitled to the
(b) The percentage change in the Consumer homestead exemption under s. 196.041(1);
Price Index for All Urban Consumers, U.S. City 2. Legal or equitable title is changed or
Average, all items 1967=100, or successor reports transferred between husband and wife, including a
for the preceding calendar year as initially reported change or transfer to a survivingspouse or a transfer
by the United States Department of Labor, Bureau due to a dissolution of marriage;
of Labor Statistics. 3. The transfer occurs by operation of law to
(2) If the assessed value of the property as the surviving spouse or minor child or children
calculated under subsection (1) exceeds the just under s. 732.401;
value, the assessed value of the property shall be 4. Upon the death of the owner, the transfer is
lowered to the just value of the property. between the owner and another who is a permanent
(3)(a) Except as provided in this subsection or resident and who is legally or naturally dependent
subsection (8), property assessed under this section upon the owner; or
shall be assessed at just value as of January 1 of the 5. The transfer occurs with respect to a
year following a change of ownership. Thereafter, property where all of the following apply:
the annual changes in the assessed value of the a. Multiple owners hold title as joint tenants
property are subject to the limitations in subsections with rights of survivorship;
(1) and(2). For the purpose of this section, a change b. One or more owners were entitled to and
of ownership means any sale, foreclosure, or received the homestead exemption on the property;
transfer of legal title or beneficial title in equity to c. The death of one or more owners occurs;
any person, except if any of the following apply: and
1. Subsequent to the change or transfer,the same d. Subsequent to the transfer, the surviving
g
person is entitled to the homestead exemption as was owner or owners previously entitled to and receiving
previously entitled and: the homestead exemption continue to be entitled to
a. The transfer of title is to correct an error; and receive the homestead exemption.
b. The transfer is between legal and equitable (b) For purposes of this subsection,a leasehold
title or equitable and equitable title and no additional interest that qualifies for the homestead exemption
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
under s. 196.031 or s. 196.041 shall be treated as an (c) Changes, additions, or improvements that
equitable interest in the property. replace all or a portion of real property that was
(4)(a) Except as provided in paragraph(b) and damaged or destroyed by misfortune or calamity
s. 193.624, changes, additions, or improvements to shall be assessed upon substantial completion as if
homestead property shall be assessed at just value as such damage or destruction had not occurred and in
of the first January 1 after the changes, additions, or accordance with paragraph (b) if the owner of such
improvements are substantially completed. property:
1(b)l. Changes, additions, or improvements 1. Was permanently residing on such property
that replace all or a portion of homestead property, when the damage or destruction occurred;
including ancillary improvements, damaged or 2. Was not entitled to receive homestead
destroyed by misfortune or calamity shall be exemption on such property as of January 1 of that
assessed upon substantial completion as provided in year; and
this paragraph. Such assessment must be calculated 3. Applies for and receives homestead
using the homestead property's assessed value as of exemption on such property the following year.
the January 1 immediately before the date on which (d) Changes, additions, or improvements
the damage or destruction was sustained, subject to include improvements made to common areas or
the assessment limitations in subsections(1)and(2), other improvements made to property other than to
when: the homestead property by the owner or by an owner
a. The square footage of the homestead association, which improvements directly benefit
property as changed or improved does not exceed the homestead property. Such changes, additions, or
110 percent of the square footage of the homestead improvements shall be assessed at just value,and the
property before the damage or destruction; or just value shall be apportioned among the parcels
b. The total square footage of the homestead benefiting from the improvement.
property as changed or improved does not exceed (5) When property is destroyed or removed
1,500 square feet. and not replaced, the assessed value of the parcel
2. The homestead property's assessed value shall be reduced by the assessed value attributable to
must be increased by the just value of that portion of the destroyed or removed property.
the changed or improved homestead property which (6) Only property that receives a homestead
is in excess of 110 percent of the square footage of exemption is subject to this section. No portion of
the homestead property before the damage or property that is assessed solely on the basis of
destruction or of that portion exceeding 1,500 square character or use pursuant to s. 193.461 or s. 193.501,
feet. or assessed pursuant to s. 193.505, is subject to this
3. Homestead property damaged or destroyed section.When property is assessed under s. 193.461,
by misfortune or calamity which, after being s. 193.501, or s. 193.505 and contains a residence
changed or improved, has a square footage of less under the same ownership, the portion of the
than 100 percent of the homestead property's total property consisting of the residence and curtilage
square footage before the damage or destruction must be assessed separately, pursuant to s. 193.011,
shall be assessed pursuant to subsection (5). for the assessment to be subject to the limitation in
4. Changes, additions, or improvements this section.
assessed pursuant to this paragraph must be (7) If a person received a homestead
reassessed pursuant to subsection (1) in subsequent exemption limited to that person's proportionate
years. This paragraph applies to changes, additions, interest in real property, the provisions of this
or improvements commenced within 5 years after section apply only to that interest.
the January 1 following the damage or destruction (8) Property assessed under this section shall
of the homestead. be assessed at less than just value when the person
who establishes a new homestead has received a
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
homestead exemption as of January 1 of any of the difference between the just value and the assessed
3 immediately preceding years. For purposes of this value of either of the prior eligible homesteads as of
subsection, a husband and wife who owned and both January 1 of the year in which either of the eligible
permanently resided on a previous homestead shall prior homesteads was abandoned, but may not
each be considered to have received the homestead exceed $500,000.
exemption even though only the husband or the wife (d) If two or more persons abandon jointly
applied for the homestead exemption on the owned and jointly titled property that received a
previous homestead. The assessed value of the homestead exemption as of January 1 of any of the
newly established homestead shall be determined as 3 immediately preceding years, and one or more
provided in this subsection. such persons who were entitled to and received a
(a) If the just value of the new homestead as of homestead exemption on the abandoned property
January 1 is greater than or equal to the just value of establish a new homestead that would otherwise be
the immediate prior homestead as of January 1 of the eligible for assessment under this subsection, each
year in which the immediate prior homestead was such person establishing a new homestead is entitled
abandoned,the assessed value of the new homestead to a reduction from just value for the new homestead
shall be the just value of the new homestead minus equal to the just value of the prior homestead minus
an amount equal to the lesser of $500,000 or the the assessed value of the prior homestead divided by
difference between the just value and the assessed the number of owners of the prior homestead who
value of the immediate prior homestead as of received a homestead exemption, unless the title of
January 1 of the year in which the prior homestead the property contains specific ownership shares, in
was abandoned. Thereafter, the homestead shall be which case the share of reduction from just value
assessed as provided in this section. shall be proportionate to the ownership share. In the
(b) If the just value of the new homestead as of case of a husband and wife abandoning jointly titled
January 1 is less than the just value of the immediate property, the husband and wife may designate the
prior homestead as of January 1 of the year in which ownership share to be attributed to each spouse by
the immediate prior homestead was abandoned, the following the procedure in paragraph(f). To qualify
assessed value of the new homestead shall be equal to make such a designation, the husband and wife
to the just value of the new homestead divided by must be married on the date that the jointly owned
the just value of the immediate prior homestead and property is abandoned. In calculating the assessment
multiplied by the assessed value of the immediate reduction to be transferred from a prior homestead
prior homestead.However,if the difference between that has an assessment reduction for living quarters
the just value of the new homestead and the assessed of parents or grandparents pursuant to s. 193.703,
value of the new homestead calculated pursuant to the value calculated pursuant to s. 193.703(6) must
this paragraph is greater than$500,000,the assessed first be added back to the assessed value of the prior
value of the new homestead shall be increased so homestead. The total reduction from just value for
that the difference between the just value and the all new homesteads established under this paragraph
assessed value equals $500,000. Thereafter, the may not exceed $500,000. There shall be no
homestead shall be assessed as provided in this reduction from just value of any new homestead
section. unless the prior homestead is reassessed at just value
(c) If two or more persons who have each or is reassessed under this subsection as of January
received a homestead exemption as of January 1 of 1 after the abandonment occurs.
any of the 3 immediately preceding years and who (e) If one or more persons who previously
would otherwise be eligible to have a new owned a single homestead and each received the
homestead property assessed under this subsection homestead exemption qualify for a new homestead
establish a single new homestead, the reduction where all persons who qualify for homestead
from just value is limited to the higher of the exemption in the new homestead also qualified for
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
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homestead exemption in the previous homestead (i)l. If the previous homestead was located in
without an additional person qualifying for a different county than the new homestead, the
homestead exemption in the new homestead, the property appraiser in the county where the new
reduction in just value shall be calculated pursuant homestead is located must transmit a copy of the
to paragraph (a) or paragraph (b), without completed form together with a completed
application of paragraph (c) or paragraph(d). application for homestead exemption to the property
(f) A husband and wife abandoning jointly appraiser in the county where the previous
titled property who wish to designate the ownership homestead was located. If the previous homesteads
share to be attributed to each person for purposes of of applicants for transfer were in more than one
paragraph (d) must file a form provided by the county, each applicant from a different county must
department with the property appraiser in the county submit a separate form.
where such property is located. The form must 2. The property appraiser in the county where
include a sworn statement by each person the previous homestead was located must return
designating the ownership share to be attributed to information to the property appraiser in the county
each person for purposes of paragraph (d) and must where the new homestead is located by April 1 or
be filed prior to either person ding the form within 2 weeks after receipt of the completed
required under paragraph (h) to have a parcel of application from that property appraiser, whichever
property assessed under this subsection. Such a is later. As part of the information returned, the
designation, once filed with the property appraiser, property appraiser in the county where the previous
is irrevocable. homestead was located must provide sufficient
(g) For purposes of receiving an assessment information concerning the previous homestead to
reduction pursuant to this subsection, a person allow the property appraiser in the county where the
entitled to assessment under this section may new homestead is located to calculate the amount of
abandon his or her homestead even though it the assessment limitation difference which may be
remains his or her primary residence by notifying transferred and must certify whether the previous
the property appraiser of the county where the homestead was abandoned and has been or will be
homestead is located. This notification must be in reassessed at just value or reassessed according to
writing and delivered at the same time as or before the provisions of this subsection as of the January 1
timely filing anew application for homestead following its abandonment.
exemption on the property. 3. Based on the information provided on the
(h) In order to have his or her homestead form from the property appraiser in the county
property assessed under this subsection, a person where the previous homestead was located, the
must file a form provided by the department as an property appraiser in the county where the new
attachment to the application for homestead homestead is located shall calculate the amount of
exemption, including a copy of the form required to the assessment limitation difference which may be
be filed under paragraph(f), if applicable. The form, transferred and apply the difference to the January 1
which must include a sworn statement attesting to assessment of the new homestead.
the applicant's entitlement to assessment under this 4. All property appraisers having information-
subsection, shall be considered sufficient sharing agreements with the department are
documentation for applying for assessment under authorized to share confidential tax information with
this subsection. The department shall require by rule each other pursuant to s. 195.084, including social
that the required form be submitted with the security numbers and linked information on the
application for homestead exemption under the forms provided pursuant to this section.
timeframes and processes set forth in chapter 196 to 5. The transfer of any limitation is not final
the extent practicable. until any values on the assessment roll on which the
transfer is based are final If such values are final
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after tax notice bills have been sent, the property 12. If the property appraiser has not received
appraiser shall make appropriate corrections and a information sufficient to identify the previous
corrected tax notice bill shall be sent. Any values homestead and the amount of the assessment
that are under administrative or judicial review shall limitation difference which is transferable before
be noticed to the tribunal or court for accelerated mailing the notice of proposed property taxes, the
hearing and resolution so that the intent of this taxpayer may file a petition with the value
subsection may be carried out. adjustment board in the county where the new
6. If the property appraiser in the county where homestead is located.
the previous homestead was located has not 0) Any person who is qualified to have his or
provided information sufficient to identify the her property assessed under this subsection and who
previous homestead and the assessment limitation fails to file an application by March 1 may file an
difference is transferable, the taxpayer may file an application for assessment under this subsection and
action in circuit court in that county seeking to may, pursuant to s. 194.011(3), file a petition with
establish that the property appraiser must provide the value adjustment board requesting that an
such information. assessment under this subsection be granted. Such
7. If the information from the property petition may be filed at any time during the taxable
appraiser in the county where the previous year on or before the 25th day following the mailing
homestead was located is provided after the of the notice by the property appraiser as provided
procedures in this section are exercised,the property in s. 194.011(1). Notwithstanding s. 194.013, such
appraiser in the county where the new homestead is person must pay a nonrefundable fee of $15 upon
located shall make appropriate corrections and a filing the petition. Upon reviewing the petition, if
corrected tax notice and tax bill shall be sent. the person is qualified to receive the assessment
8. This subsection does not authorize the under this subsection and demonstrates particular
consideration or adjustment of the just, assessed, or extenuating circumstances judged by the property
taxable value of the previous homestead property. appraiser or the value adjustment board to warrant
9. The property appraiser in the county where granting the assessment, the property appraiser or
the new homestead is located shall promptly notify the value adjustment board may grant an assessment
a taxpayer if the information received, or available, under this subsection.
is insufficient to identify the previous homestead (k) Any person who is qualified to have his or
and the amount of the assessment limitation her property assessed under this subsection and who
difference which is transferable. Such notification fails to timely file an application for his or her new
shall be sent on or before July 1 as specified in s. homestead in the first year following eligibility may
196.151. file in a subsequent year. The assessment reduction
10. The taxpayer may correspond with the shall be applied to assessed value in the year the
property appraiser in the county where the previous transfer is first approved, and refunds of tax may not
homestead was located to further seek to identify the be made for previous years.
homestead and the amount of the assessment (1) The property appraisers of the state shall, as
limitation difference which is transferable. soon as practicable after March 1 of each year and
11. If the property appraiser in the county on or before July 1 of that year, carefully consider
where the previous homestead was located supplies all applications for assessment under this subsection
sufficient information to the property appraiser in which have been filed in their respective offices on
the county where the new homestead is located, such or before March 1 of that year. If, upon
information shall be considered timely if provided investigation, the property appraiser finds that the
in time for inclusion on the notice of proposed applicant is entitled to assessment under this
property taxes sent pursuant to ss. 194.011 and subsection, the property appraiser shall make such
200.065(1). entries upon the tax rolls of the county as are
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
necessary to allow the assessment. If, after due property as of January 1 of the year immediately
consideration, the property appraiser finds that the following the named tropical storm or hurricane.
applicant is not entitled to the assessment under this The election provided for in this paragraph is
subsection,the property appraiser shall immediately available only if the owner establishes a new
prepare a notice of such disapproval, giving his or homestead as of January 1 of the third year
her reasons therefor, and a copy of the notice must immediately following the storm or hurricane. This
be served upon the applicant by the property paragraph shall apply to homestead property
appraiser by personal delivery or by registered mail damaged or destroyed on or after January 1, 2017.
to the post office address given by the applicant. The (9) Erroneous assessments of homestead
applicant may appeal the decision of the property property assessed under this section may be
appraiser refusing to allow the assessment under this corrected in the following manner:
subsection to the value adjustment board, and the (a) If errors are made in arriving at any
board shall review the application and evidence assessment under this section due to a material
presented to the property appraiser upon which the mistake of fact concerning an essential characteristic
applicant based the claim and hear the applicant in of the property, the just value and assessed value
person or by agent on behalf of his or her right to must be recalculated for every such year, including
such assessment. Such appeal shall be heard by an the year in which the mistake occurred.
attorney special magistrate if the value adjustment (b) If changes, additions, or improvements are
board uses special magistrates. The value not assessed at just value as of the first January 1
adjustment board shall reverse the decision of the after they were substantially completed,the property
property appraiser in the cause and grant assessment appraiser shall determine the just value for such
under this subsection to the applicant if, in its changes, additions, or improvements for the year
judgment, the applicant is entitled to the assessment they were substantially completed. Assessments for
or shall affirm the decision of the property appraiser. subsequent years shall be corrected, applying this
The action of the board is final in the cause unless section if applicable.
the applicant, within 60 days following the date of (c) If back taxes are due pursuant to s.
refusal of the application by the board, files in the 193.092, the corrections made pursuant to this
circuit court of the county in which the homestead is subsection shall be used to calculate such back
located a proceeding against the property appraiser taxes.
for a declaratory judgment as is provided under (10)(a) If the property appraiser determines
chapter 86 or other appropriate proceeding. The that for any year or years within the prior 10 years a
failure of the taxpayer to appear before the property person who was not entitled to the homestead
appraiser or value adjustment board or to file any property assessment limitation granted under this
paper other than the application as provided in this section was granted the homestead property
subsection does not constitute a bar to or defense in assessment limitation, the property appraiser
the proceedings. making such determination shall serve upon the
(m) For purposes of receiving an assessment owner a notice of intent to record in the public
reduction pursuant to this subsection, an owner of a records of the county a notice of tax lien against any
homestead property that was significantly damaged property owned by that person in the county, and
or destroyed as a result of a named tropical storm or such property must be identified in the notice of tax
hurricane may elect, in the calendar year following lien. The property appraiser must include with such
the named tropical storm or hurricane, to have the notice information explaining why the owner is not
significantly damaged or destroyed homestead entitled to the limitation, the years for which unpaid
deemed to have been abandoned as of the date of the taxes,penalties, and interest are due, and the manner
named tropical storm or hurricane even though the in which unpaid taxes, penalties, and interest have
owner received a homestead exemption on the been calculated. Such property that is situated in this
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state is subject to the unpaid taxes,plus a penalty of person or entity so notified must be given 30 days to
50 percent of the unpaid taxes for each year and 15 pay the taxes.
percent interest per annum. However,when a person History. s. 62, ch. 94-353; s. 5, ch. 2001-137; s. 1, ch.
entitled to exemption pursuant to s. 196.031 2006-38; s. 1,ch.2006-311; s. 5,ch.2007-339; s. 3,ch.2008-
173; s. 1, ch. 2010-109; s. 5, ch. 2012-193; s. 4, ch. 2013-72;
inadvertently receives the limitation pursuant to this s. 2, ch. 2013-77; s. 5, ch. 2016-128; s. 9, ch. 2018-118; s. 1,
section following a change of ownership, the ch.2020-175; ss.2, 3,ch. 2021-31; s.4, ch.2024-158.
assessment of such property must be corrected as 1Note. Section 17, ch. 2024-158, provides that "[t]he
provided in paragraph (9)(a), and the person need amendments made by this act to ss. 193.155, 193.703, 196.011,
not pay the unpaid taxes, penalties, or interest. 196.0311 196.075, and 196.161, Florida Statutes, first apply
Before a lien may be filed, the person or entity so beginning with the 2025 property tax roll.,
2Note. The word "who" was substituted for the word
notified must be given 30 days to pay the taxes and `that"by the editors to conform to context.
any applicable penalties and interest.
(b) If the property appraiser improperly grants 193.1551 Assessment of certain homestead
the property assessment limitation as a result of a property damaged in 2004 named storms.
clerical mistake or an omission, the person or entity Notwithstanding the provisions of s. 193.155(4),the
improperly receiving the property assessment assessment at just value for changes, additions, or
limitation may not be assessed a penalty or interest. improvements to homestead property rendered
Back taxes shall apply only as follows: uninhabitable in one or more of the named storms of
1. If the person who received the limitation as 2004 shall be limited to the square footage
a result of a clerical mistake or omission voluntarily exceeding 110 percent of the homestead property's
discloses to the property appraiser that he or she was total square footage. Additionally, homes having
not entitled to the limitation before the property square footage of 1,350 square feet or less which
appraiser notifies the owner of the mistake or were rendered uninhabitable may rebuild up to
omission, no back taxes shall be due. 1,500 total square feet and the increase in square
2. If the person who received the limitation as footage shall not be considered as a change, an
a result of a clerical mistake or omission does not addition, or an improvement that is subject to
voluntarily disclose to the property appraiser that he assessment at just value. The provisions of this
or she was not entitled to the limitation before the section are limited to homestead properties in which
property appraiser notifies the owner of the mistake repairs are commenced by January 1, 2008, and
or omission, back taxes shall be due for any year or apply retroactively to January 1, 2005.
years that the owner was not entitled to the History. s. 1,ch.2005-268; s. 2,ch.2007-106.
limitation within the 5 years before the property
appraiser notified the owner of the mistake or 193.1554 Assessment of nonhomestead
residential property.
omission.
3. The property appraiser shall serve upon an (1) As used in this section, the term
owner 2who owes back taxes under subparagraph 2. "nonhomestead residential property" means
a notice of intent to record in the public records of residential real property that contains nine or fewer
the county a notice of tax lien against any property dwelling units, including vacant property zoned and
owned by that person in the county, and such platted for residential use, and that does not receive
property must be identified in the notice of tax lien. the exemption under s. 196.031.
The property appraiser must include with such (2) For all levies other than school district
notice information explaining why the owner is not levies, nonhomestead residential property shall be
entitled to the limitation, the years for which unpaid assessed at just value as of January 1 of the year that
taxes are due, and the manner in which unpaid taxes the property becomes eligible for assessment
have been calculated. Before a lien may be filed, the pursuant to this section.
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(3) Beginning in the year following the year changes, additions, or improvements are
the nonhomestead residential property becomes substantially completed.
eligible for assessment pursuant to this section, the (b)l. Changes, additions, or improvements
property shall be reassessed annually on January 1. that replace all or a portion of nonhomestead
Any change resulting from such reassessment may residential property, including ancillary
not exceed 10 percent of the assessed value of the improvements, damaged or destroyed by misfortune
property for the prior year. or calamity must be assessed upon substantial
(4) If the assessed value of the property as completion as provided in this paragraph. Such
calculated under subsection (3) exceeds the just assessment must be calculated using the
value, the assessed value of the property shall be nonhomestead property's assessed value as of the
lowered to the just value of the property. January 1 immediately before the date on which the
(5) Except as provided in this subsection, damage or destruction was sustained, subject to the
property assessed under this section shall be assessment limitations in subsections (3) and (4),
assessed at just value as of January 1 of the year when:
following a change of ownership or control. a. The square footage of the property as
Thereafter, the annual changes in the assessed value changed or improved does not exceed 110 percent
of the property are subject to the limitations in of the square footage of the property before the
subsections (3) and (4). For purpose of this section, damage or destruction; or
a change of ownership or control means any sale, b. The total square footage of the property as
foreclosure, transfer of legal title or beneficial title changed or improved does not exceed 1,500 square
in equity to any person, or the cumulative transfer of feet.
control or of more than 50 percent of the ownership 2. The property's assessed value must be
of the legal entity that owned the property when it increased by the just value of that portion of the
was most recently assessed at just value, except as changed or improved property which is in excess of
provided in this subsection. There is no change of 110 percent of the square footage of the property
ownership if: before the damage or destruction or of that portion
(a) The transfer of title is to correct an error. exceeding 1,500 square feet.
(b) The transfer is between legal and equitable 3. Property damaged or destroyed by
title. misfortune or calamity which, after being changed
(c) The transfer is between husband and wife, or improved, has a square footage of less than 100
including a transfer to a surviving spouse or a percent of the property's total square footage before
transfer due to a dissolution of marriage. the damage or destruction shall be assessed pursuant
(d) For a publicly traded company, the to subsection (8).
cumulative transfer of more than 50 percent of the 4. Changes, additions, or improvements
ownership of the entity that owns the property assessed pursuant to this paragraph shall be
occurs through the buying and selling of shares of reassessed pursuant to subsection (3) in subsequent
the company on a public exchange. This exception years. This paragraph applies to changes, additions,
does not apply to a transfer made through a merger or improvements commenced within 3 years after
with or an acquisition by another company, the January 1 following the damage or destruction
including an acquisition by acquiring outstanding of the property.
shares of the company. (c) Changes, additions, or improvements
(6)(a) Except as provided in paragraph(b) and include improvements made to common areas or
s. 193.624, changes, additions, or improvements to other improvements made to property other than to
nonhomestead residential property shall be assessed the nonhomestead residential property by the owner
at just value as of the first January 1 after the or by an owner association, which improvements
directly benefit the property. Such changes,
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additions, or improvements shall be assessed at just (c) If back taxes are due pursuant to s.
value, and the just value shall be apportioned among 193.092, the corrections made pursuant to this
the parcels benefiting from the improvement. subsection shall be used to calculate such back
(7) Any increase in the value of property taxes.
assessed under this section which is attributable to (10) If the property appraiser determines that
combining or dividing parcels shall be assessed at for any year or years within the prior 10 years a
just value, and the just value shall be apportioned person or entity who was not entitled to the property
among the parcels created. assessment limitation granted under this section was
(a) For divided parcels, the amount by which granted the property assessment limitation, the
the sum of the just values of the divided parcels property appraiser making such determination shall
exceeds what the just value of the parcel would be if serve upon the owner a notice of intent to record in
undivided shall be attributable to the division. This the public records of the county a notice of tax lien
amount shall be apportioned to the parcels pro rata against any property owned by that person or entity
based on their relative just values. in the county, and such property must be identified
(b) For combined parcels, the amount by in the notice of tax lien. Such property that is
which the just value of the combined parcel exceeds situated in this state is subject to the unpaid taxes,
what the sum of the just values of the component plus a penalty of 50 percent of the unpaid taxes for
parcels would be if they had not been combined shall each year and 15 percent interest per annum. Before
be attributable to the combination. a lien may be filed, the person or entity so notified
(c) A parcel that is combined or divided after must be given 30 days to pay the taxes and any
January 1 and included as a combined or divided applicable penalties and interest. If the property
parcel on the tax notice is not considered to be a appraiser improperly grants the property assessment
combined or divided parcel until the January 1 on limitation as a result of a clerical mistake or an
which it is first assessed as a combined or divided omission, the person or entity improperly receiving
parcel. the property assessment limitation may not be
(8) When property is destroyed or removed assessed a penalty or interest.
and not replaced, the assessed value of the parcel History. ss. 10, 11,ch.2007-339; s. 4,ch.2008-173; s.
shall be reduced by the assessed value attributable to 12,ch.2009-21; s. 2,ch. 2010-109; ss. 1,2,ch.2011-125; s.
the destroyed or removedproperty. 6,ch.2012-193; s. 3,ch. 2013-77; s. 6, ch.2016-128; ss.4,5,
y ch.2021-31.
(9) Erroneous assessments of nonhomestead
residential property assessed under this section may 193.1555 Assessment of certain residential
be corrected in the following manner: and nonresidential real property.
(a) If errors are made in arriving at any (1) As used in this section, the term:
assessment under this section due to a material (a) "Nonresidential real property" means real
mistake of fact concerning an essential characteristic property that is not subject to the assessment
of the property, the just value and assessed value limitations set forth in s.4(a),(b),(c),(d),or(g),Art.
must be recalculated for every such year, including VII of the State Constitution.
the year in which the mistake occurred. (b) "Improvement" means an addition or
(b) If changes, additions, or improvements are change to land or buildings which increases their
not assessed at just value as of the first January 1 value and is more than a repair or a replacement.
after they were substantially completed,the property (2) For all levies other than school district
appraiser shall determine the just value for such levies, nonresidential real property and residential
changes, additions, or improvements for the year real property that is not assessed under s. 193.155 or
they were substantially completed. Assessments for s. 193.1554 shall be assessed at just value as of
subsequent years shall be corrected, applying this January 1 of the year that the property becomes
section if applicable. eligible for assessment pursuant to this section.
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(3) Beginning in the year following the year additions, or improvements are substantially
the property becomes eligible for assessment completed.
pursuant to this section, the property shall be (b)1. Changes, additions, or improvements
reassessed annually on January 1. Any change that replace all or a portion of nonresidential real
resulting from such reassessment may not exceed 10 property, including ancillary improvements,
percent of the assessed value of the property for the damaged or destroyed by misfortune or calamity
prior year. must be assessed upon substantial completion as
(4) If the assessed value of the property as provided in this paragraph. Such assessment must be
calculated under subsection (3) exceeds the just calculated using the nonresidential real property's
value, the assessed value of the property shall be assessed value as of the January 1 immediately
lowered to the just value of the property. before the date on which the damage or destruction
(5) Except as provided in this subsection, was sustained, subject to the assessment limitations
property assessed under this section shall be in 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 qualifying improvement or change of changed or improved does not exceed 110 percent
ownership or control.Thereafter,the annual changes of the square footage of the property before the
in the assessed value of the property are subject to damage or destruction; and
the limitations in subsections (3) and (4). For b. The changes,additions,or improvements do
purpose of this section: not change the property's character or use.
(a) A qualifying improvement means any 2. The property's assessed value must be
substantially completed improvement that increases increased by the just value of that portion of the
the just value of the property by at least 25 percent. changed or improved property which is in excess of
(b) A change of ownership or control means 110 percent of the square footage of the property
any sale, foreclosure, transfer of legal title or before the damage or destruction.
beneficial title in equity to any person, or the 3. Property damaged or destroyed by
cumulative transfer of control or of more than 50 misfortune or calamity which, after being changed
percent of the ownership of the legal entity that or improved, has a square footage of less than 100
owned the property when it was most recently percent of the property's total square footage before
assessed at just value, except as provided in this the damage or destruction shall be assessed pursuant
subsection. There is no change of ownership i£ to subsection(8).
1. The transfer of title is to correct an error. 4. Changes, additions, or improvements
2. The transfer is between legal and equitable assessed pursuant to this paragraph must be
title. reassessed pursuant to subsection (3) in subsequent
3. For a publicly traded company, the years. This paragraph applies to changes, additions,
cumulative transfer of more than 50 percent of the or improvements commenced within 3 years after
ownership of the entity that owns the property the January 1 following the damage or destruction
occurs through the buying and selling of shares of of the property.
the company on a public exchange. This exception (7) Any increase in the value of property
does not apply to a transfer made through a merger assessed under this section which is attributable to
with or acquisition by another company, including combining or dividing parcels shall be assessed at
acquisition by acquiring outstanding shares of the just value, and the just value shall be apportioned
company. among the parcels created.
(6)(a) Except as provided in paragraph (b), (a) For divided parcels, the amount by which
changes, additions, or improvements to the sum of the just values of the divided parcels
nonresidential real property shall be assessed at just exceeds what the just value of the parcel would be if
value as of the first January 1 after the changes, undivided shall be attributable to the division. This
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amount shall be apportioned to the parcels pro rata against any property owned by that person or entity
based on their relative just values. in the county, and such property must be identified
(b) For combined parcels, the amount by in the notice of tax lien. Such property that is
which the just value of the combined parcel exceeds situated in this state is subject to the unpaid taxes,
what the sum of the just values of the component plus a penalty of 50 percent of the unpaid taxes for
parcels would be if they had not been combined shall each year and 15 percent interest per annum. Before
be attributable to the combination. a lien may be filed, the person or entity so notified
(c) A parcel that is combined or divided after must be given 30 days to pay the taxes and any
January 1 and included as a combined or divided applicable penalties and interest. If the property
parcel on the tax notice is not considered to be a appraiser improperly grants the property assessment
combined or divided parcel until the January 1 on limitation as a result of a clerical mistake or an
which it is first assessed as a combined or divided omission, the person or entity improperly receiving
parcel. the property assessment limitation may not be
(8) When property is destroyed or removed assessed a penalty or interest.
and not replaced, the assessed value of the parcel History. ss. 12, 13, ch. 2007-339; s. 5, ch. 2008-173; s.
shall be reduced by the assessed value attributable to 13,ch.2009-21; s. 22,ch. 2010-5; s. 3, ch. 2010-109; ss. 3,4,
the destroyed or removedproperty. ch. 2011-125; s. 7, ch. 2012-193; s. 7, ch. 2016-128; s. 6, ch.
y 2021-31.
(9) Erroneous assessments of nonresidential
real property assessed under this section may be 193.1556 Notice of change of ownership or
corrected in the following manner: control required.
(a) If errors are made in arriving at any (1) Any person or entity that owns property
assessment under this section due to a material assessed under s. 193.1554 or s. 193.1555 must
mistake of fact concerning an essential characteristic notify the property appraiser promptly of any
of the property, the just value and assessed value change of ownership or control as defined in ss.
must be recalculated for every such year, including 193.1554(5) and 193.1555(5). If the change of
the year in which the mistake occurred. ownership is recorded by a deed or other instrument
(b) If changes, additions, or improvements are in the public records of the county where the
not assessed at just value as of the first January 1 property is located, the recorded deed or other
after they were substantially completed,the property instrument shall serve as notice to the property
appraiser shall determine the just value for such appraiser. If any property owner fails to so notify the
changes, additions, or improvements for the year property appraiser and the property appraiser
they were substantially completed. Assessments for determines that for any year within the prior 10 years
subsequent years shall be corrected, applying this the owner's property was not entitled to assessment
section if applicable. under s. 193.1554 or s. 193.1555, the owner of the
(c) If back taxes are due pursuant to s. property is subject to the taxes avoided as a result of
193.092, the corrections made pursuant to this such failure plus 15 percent interest per annum and
subsection shall be used to calculate such back a penalty of 50 percent of the taxes avoided. It is the
taxes. duty of the property appraiser making such
(10) If the property appraiser determines that determination to record in the public records of the
for any year or years within the prior 10 years a county a notice of tax lien against any property
person or entity who was not entitled to the property owned by that person or entity in the county, and
assessment limitation granted under this section was such property must be identified in the notice of tax
granted the property assessment limitation, the lien. Such property is subject to the payment of all
property appraiser making such determination shall taxes and penalties. Such lien when filed shall attach
serve upon the owner a notice of intent to record in to any property, identified in the notice of tax lien,
the public records of the county a notice of tax lien owned by the person or entity that illegally or
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improperly was assessed under s. 193.1554 or s. 193.461 Agricultural lands; classification and
193.1555. If such person or entity no longer owns assessment; mandated eradication or
property in that county, but owns property in some quarantine program; natural disasters.
other county or counties in the state, it shall be the 193.4613 Agricultural lands used in production of
duty of the property appraiser to record a notice of aquaculture; assessment.
tax lien in such other county or counties, identifying 193.4615 Assessment of obsolete agricultural
the property owned by such person or entity in such equipment.
county or counties, and it becomes a lien against 193.462 Agricultural lands; annual application
such property in such county or counties. process; extenuating circumstances;
(2) The Department of Revenue shall provide waivers.
a form by which a property owner may provide 193.481 Assessment of mineral, oil, gas, and
notice to all property appraisers of a change of other subsurface rights.
ownership or control. The form must allow the 193.501 Assessment of lands subject to a
property owner to list all property that it owns or conservation easement, environmentally
controls in this state for which a change of endangered lands, or lands used for
ownership or control as defined in s. 193.1554(5) or outdoor recreational or park purposes
s. 193.1555(5) has occurred, but has not been when land development rights have been
noticed previously to property appraisers. Providing conveyed or conservation restrictions
notice on this form constitutes compliance with the have been covenanted.
notification requirements in this section. 193.503 Classification and assessment of historic
History. s. 14,ch.2007-339;s.6,ch.2008-173;s.4,ch. property used for commercial or certain
2010-109. nonprofit purposes.
193.505 Assessment of historically significant
193.1557 Assessment of certain property r rt whendevelopment ri ht. pope y w e rights have
damaged or destroyed by Hurricane Michael. been conveyed or historic reservation
For property damaged or destroyed by Hurricane y p
Michael in 2018, S. 193.155(4)(b), s.
restrictions have been covenanted.
193.1554(6)(b), or s. 193.1555(6)(b) applies to
193.621 Assessment of pollution control devices.
changes, additions, or improvements commenced
193.623 Assessment of building renovations for
within 5 years after January 1, 2019. This section
accessibility to the physically
applies to the 2019-2023 tax rolls and shall stand
handicapped.
repealed on December 31, 2023.
193.624 Assessment of renewable energy source
History.—s. 3 ch.2020-10; s.48 ch.2021-31. devices.
193.625 High-water recharge lands; classification
g g
and assessment.
193.6255 Applicability of duties of property
PART II appraisers and clerks of the court
SPECIAL CLASSES OF PROPERTY pursuant to high-water recharge areas.
193.703 Reduction in assessment for living
193.441 Legislative intent; findings and quarters of parents or grandparents.
declaration.
193.451 Annual growing of agricultural crops, 193.441 Legislative intent; findings and
nonbearing fruit trees, nursery stock; declaration,,—
taxability. (1) For the purposes of assessment roll
193.4516 Assessment of citrus packinghouse and preparation and recordkeeping, it is the legislative
processor equipment rendered unused intent that any assessment for tax purposes which is
due to citrus greening. less than the just value of the property shall be
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considered a classified use assessment and reported to citrus greening,,—
accordingly. (1) For purposes of ad valorem taxation, and
(2) The Legislature finds that Florida's applying to the 2025 tax roll only, tangible personal
groundwater is among the state's most precious and property owned and operated by a citrus
basic natural resources. The Legislature further packinghouse or processor is deemed to have a
finds that it is in the interest of the state to protect its market value no greater than its value for salvage,
groundwater from pollution, overutilization, and provided the tangible personal property is no longer
other degradation because groundwater is the used in the operation of the facility due to citrus
primary source of potable water for 90 percent of greening.
Floridians. The Legislature declares that it is in the (2) As used in this section, the term:
public interest to allow county governments the (a) "Citrus" has the same meaning as provided
flexibility to implement voluntary tax assessment in s. 5 81.011.
programs that protect the state's high-water recharge (b) "Packinghouse" has the same meaning as
areas. provided in s. 601.03.
History. s. 12, ch. 79-334; s. 1,ch. 96-204. (c) "Processor" has the same meaning as
provided in s. 601.03.
193.451 Annual growing of agricultural (3) For assessment pursuant to this section, an
crops, nonbearing fruit trees, nursery stock; applicant must file an application with the property
taxability. appraiser on or before August 1, 2025.
(1) Growing annual agricultural crops, (4) If the property appraiser denies an
nonbearing fruit trees, nursery stock, and application, the applicant may file, pursuant to s.
aquacultural crops, regardless of the growing 194.011(3), a petition with the value adjustment
methods, shall be considered as having no board which
requests that the tangible personal
q g
ascertainable value and shall not be taxable until property be assessed pursuant to this section. Such
they have reached maturity or a stage of petition must be filed on or before the 25th day after
marketability and have passed from the hands of the the mailing by the property appraiser during the
producer or offered for sale. This section shall be 2025 calendar year of the notice required under s.
construed liberally In favor of the taxpayer. 194.011(1).
(2) Raw, annual, agricultural crops shall be History. s. 10,ch. 2018-118; s. 3, ch.2025-208.
considered to have no ascertainable value and shall Note. s. 4, ch. 2025-208 provides "The amendments
not be taxable until such property is offered for sale made by this act to s. 193.4516, Florida Statutes, apply
to the consumer. retroactively to January 1,2025".
(3) Personal property leased or subleased by 193.461 Agricultural lands; classification
the Department of Agriculture and Consumer g '
p g and assessment; mandated eradication or
Services and utilized in the inspection, grading, or quarantine program; natural disasters,,—
classification
of citrus fruit shall be deemed to have q p g '
(1) The property appraiser shall, on an annual
value for purposes of assessment for ad valorem basis classifyfor assessment purposes all lands
taxes no greater than its market value as p �
property g within the county as either agricultural or
salvage. It is the expressed intent of the Legislature nonagricultural.
that this subsection shall have retroactive g
(2) Any landowner whose land is denied
application to December 31, 2003. agricultural classification b the property appraiser
History. ss. 1, 2, ch. 63-432; s. 1, ch. 67-573; ss. 1, 2, g y p p y pp
ch. 69-55; s. 1,ch.2005-210;s. 5,ch.2013-72. may appeal to the value adjustment board. The
Note. Former s. 192.063. property appraiser shall notify the landowner in
writing of the denial of agricultural classification on
193.4516 Assessment of citrus packinghouse or before July 1 of the year for which the application
and processor equipment rendered unused due was filed. The notification shall advise the
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landowner of his or her right to appeal to the value judged by the value adjustment board to warrant
adjustment board and of the filing deadline. The granting the classification, the value adjustment
property appraiser shall have available at his or her board may grant the classification for the current
office a list by ownership of all applications received year. The owner of land that was classified
showing the acreage, the full valuation under s. agricultural in the previous year and whose
193.011, the valuation of the land under the ownership or use has not changed may reapply on a
provisions of this section, and whether or not the short form as provided by the department. The
classification requested was granted. lessee of property may make original application or
(3)(a) Lands may not be classified as reapply using the short form if the lease, or an
agricultural lands unless a return is filed on or before affidavit executed by the owner, provides that the
March 1 of each year. Before classifying such lands lessee is empowered to make application for the
as agricultural lands, the property appraiser may agricultural classification on behalf of the owner and
require the taxpayer or the taxpayer's representative a copy of the lease or affidavit accompanies the
to furnish the property appraiser such information as application. A county may, at the request of the
may reasonably be required to establish that such property appraiser and by a majority vote of its
lands were actually used for a bona fide agricultural governing body, waive the requirement that an
purpose. Failure to make timely application by annual application or statement be made for
March 1 constitutes a waiver for 1 year of the classification of property within the county after an
privilege granted in this section for agricultural initial application is made and the classification
assessment. However, an applicant who is qualified granted by the property appraiser. Such waiver may
to receive an agricultural classification who fails to be revoked by a majority vote of the governing body
file an application by March 1 must file an of the county.
application for the classification with the property (b) Subject to the restrictions specified in this
appraiser on or before the 25th day after the mailing section, only lands that are used primarily for bona
by the property appraiser of the notice required fide agricultural purposes shall be classified
under s. 194.011(1). Upon receipt of sufficient agricultural. The term "bona fide agricultural
evidence, as determined by the property appraiser, purposes"means good faith commercial agricultural
that demonstrates that the applicant was unable to use of the land.
apply for the classification in a timely manner or that 1. In determining whether the use of the land
otherwise demonstrates extenuating circumstances for agricultural purposes is bona fide, the following
that warrant the granting of the classification, the factors may be taken into consideration:
property appraiser may grant the classification. If a. The length of time the land has been so used.
the applicant files an application for the b. Whether the use has been continuous.
classification and fails to provide sufficient evidence c. The purchase price paid.
to the property appraiser as required, the applicant d. Size, as it relates to specific agricultural use,
may file, pursuant to s. 194.011(3), a petition with but a minimum acreage may not be required for
the value adjustment board requesting that the agricultural assessment.
classification be granted. The petition may be filed e. Whether an indicated effort has been made
at any time during the taxable year on or before the to care sufficiently and adequately for the land in
25th day following the mailing of the notice by the accordance with accepted commercial agricultural
property appraiser as provided in s. 194.011(1). practices, including, without limitation, fertilizing,
Notwithstanding s. 194.013, the applicant must pay liming, tilling, mowing, reforesting, and other
a nonrefundable fee of$15 upon filing the petition. accepted agricultural practices.
Upon reviewing the petition, if the person is f. Whether the land is under lease and, if so,
qualified to receive the classification and the effective length, terms, and conditions of the
demonstrates particular extenuating circumstances lease.
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g. Such other factors as may become may be revoked by a majority vote of the county's
applicable. governing body. This paragraph does not apply to
2. Offering property for sale does not any property if the agricultural classification of that
constitute a primary use of land and may not be the property is the subject of current litigation.
basis for denying an agricultural classification if the (4) The property appraiser shall reclassify the
land continues to be used primarily for bona fide following lands as nonagricultural:
agricultural purposes while it is being offered for (a) Land diverted from an agricultural to a
sale. nonagricultural use.
(c) The maintenance of a dwelling on part of (b) Land no longer being utilized for
the lands used for agricultural purposes does not in agricultural purposes.
itself preclude an agricultural classification. (5) For the purpose of this section, the term
(d) When property receiving an agricultural "agricultural purposes" includes, but is not limited
classification contains a residence under the same to, horticulture; floriculture; viticulture; forestry;
ownership, the portion of the property consisting of dairy; livestock; poultry; bee; pisciculture, if the
the residence and curtilage must be assessed land is used principally for the production of tropical
separately, pursuant to s. 193.011, to qualify for the fish; aquaculture as defined in s. 597.0015;
assessment limitation set forth in s. 193.155. The aluaculture; sod farming; and all forms of farm
remaining property may be classified under the products as defined in s. 823.14(3) and farm
provisions of paragraphs (a) and (b). production.
(e) Notwithstanding the provisions of (6)(a) In years in which proper application for
paragraph (a), land that has received an agricultural agricultural assessment has been made and granted
classification from the value adjustment board or a pursuant to this section,the assessment of land shall
court of competent jurisdiction pursuant to this be based solely on its agricultural use. The property
section is entitled to receive such classification in appraiser shall consider the following use factors
any subsequent year until such agricultural use of only:
the land is abandoned or discontinued, the land is 1. The quantity and size of the property;
diverted to a nonagricultural use, or the land is 2. The condition of the property;
reclassified as nonagricultural pursuant to 3. The present market value of the property as
subsection(4). The property appraiser must,no later agricultural land;
than January 31 of each year, provide notice to the 4. The income produced by the property;
owner of land that was classified agricultural in the 5. The productivity of land in its present use;
previous year informing the owner of the 6. The economic merchantability of the
requirements of this paragraph and requiring the agricultural product; and
owner to certify that neither the ownership nor the 7. Such other agricultural factors as may from
use of the land has changed. The department shall, time to time become applicable,which are reflective
by administrative rule, prescribe the form of the of the standard present practices of agricultural use
notice to be used by the property appraiser under this and production.
paragraph. If a county has waived the requirement (b) Notwithstanding any provision relating to
that an annual application or statement be made for annual assessment found in s. 192.042, the property
classification of property pursuant to paragraph (a), appraiser shall rely on 5-year moving average data
the county may, by a majority vote of its governing when utilizing the income methodology approach in
body, waive the notice and certification an assessment of property used for agricultural
requirements of this paragraph and shall provide the purposes.
property owner with the same notification provided (c)1. For purposes of the income methodology
to owners of land granted an agricultural approach to assessment of property used for
classification by the property appraiser. Such waiver agricultural purposes, irrigation systems, including
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pumps and motors, physically attached to the land compliance agreement shall continue to be classified
shall be considered a part of the average yields per as agricultural lands and shall be assessed at a de
acre and shall have no separately assessable minimis value of up to $50 per acre, on a single-year
contributory value. assessment methodology, for 10 years after the date
2. Litter containment structures located on of execution of a compliance agreement. However,
producing poultry farms and animal waste nutrient lands converted to other income-producing
containment structures located on producing dairy agricultural uses permissible under such programs
farms shall be assessed by the methodology shall be assessed pursuant to this section. Land
described in subparagraph 1. under a mandated eradication or quarantine program
3. Structures or improvements used in which is diverted from an agricultural to a
horticultural production for frost or freeze nonagricultural use shall be assessed under s.
protection, which are consistent with the interim 193.011.
measures or best management practices adopted by (b) Lands classified for assessment purposes
the Department of Agriculture and Consumer as agricultural lands that participate in a dispersed
Services pursuant to s. 570.93 or s. 403.067(7)(c), water storage program pursuant to a contract with
shall be assessed by the methodology described in the Department of Environmental Protection or a
subparagraph 1. water management district which requires flooding
4. Screened enclosed structures used in of land shall continue to be classified as agricultural
horticultural production for protection from pests lands for the duration of the inclusion of the lands in
and diseases or to comply with state or federal such program or successor programs and shall be
eradication or compliance agreements shall be assessed as nonproductive agricultural lands. Land
assessed by the methodology described in that participates in a dispersed water storage
subparagraph 1. program that is diverted from an agricultural to a
(d) In years in which proper application for nonagricultural use shall be assessed under s.
agricultural assessment has not been made, the land 193.011.
shall be assessed under the provisions of s. 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 of agricultural production as a result of a natural
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 in
Response Program, shall continue to be classified as the halting of agricultural production,must continue
agricultural lands for 10 years after the date of to be classified as agricultural lands for 5 years after
execution of a compliance agreement between the termination of the emergency declaration. However,
landowner and the Department of Agriculture and if such lands are diverted from agricultural use to
Consumer Services or a federal agency, as nonagricultural use during or after the 5-year
applicable, pursuant to such program or successor recovery period, such lands must be assessed under
programs. Lands under these programs which are s. 193.011. This paragraph applies retroactively to
converted to fallow or otherwise nonincome- natural disasters that occurred on or after July 1,
producing uses shall continue to be classified as 2017.
agricultural lands and shall be assessed at a de (8) Lands classified for assessment purposes as
minimis value of up to $50 per acre on a single-year agricultural lands, which are not being used for
assessment methodology while fallow or otherwise agricultural production due to a hurricane that made
used for nonincome-producing purposes pursuant to landfall in this state during calendar year 2017,must
the requirements of the compliance agreement. continue to be classified as agricultural lands for
Lands under these programs which are replanted in assessment purposes through December 31, 2022,
citrus pursuant to the requirements of the unless the lands are converted to a nonagricultural
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use. Lands converted to nonagricultural use are not (d) If a request for assessment under this
covered by this subsection and must be assessed as section is granted, the property must be assessed as
otherwise provided by law. provided in this section for 10 years unless the
History. s. 1, ch. 59-226; s. 1, ch. 67-117; ss. 1, 2, ch. ownership or use of the property changes. The
69-55;s. 1,ch.72-181; s.4,ch.74-234;s. 3,ch.76-133; s. 15, property appraiser may not require annual
ch. 82-208; ss. 10, 80, ch. 82-226; s. 1, ch. 85-77; s. 3,ch. 86- application. The property appraiser may require the
300; s. 23, ch. 90-217; ss. 132, 142, ch. 91-112; s. 63, ch. 94- pp p p y pp y q
353; s. 1468, ch. 95-147; s. 1, ch. 95-404; s. 1, ch. 98-313; s. property owner to annually submit audited financial
1, ch. 99-351; s. 3, ch.2000-308; s. 4, ch. 2001-279; s. 15, ch. statements.
2002-18;s.2,ch.2003-162;s.43,ch.2003-254;s. 1,ch.2006- (e) In years in which proper application for
45; s. 2,ch.2008-197; ss. 1, 11,ch.2010-277;HJR 5-A,2010 agricultural assessment has not been made, the land
Special Session A; s. 2, ch. 2011-206; s. 15,ch.2012-83; s. 6, shall be assessed under the provisions of s. 193.011.
ch. 2013-72; s. 1, ch. 2013-95; s. 2, ch. 2014-150; s. 1, ch.
2016-88; s. 1,ch.2018-84; s. 12, ch.2018-118; s. 5,ch.2025- History. s.2, ch. 2022-97.
208 'Note.-Section 3, ch. 2022-97, provides that "[s]ection
Note. s. 6 of ch. 2025-208 provides "The amendments 193.4613, Florida Statutes, as created by this act, first applies
made by this act to s. 193.461(7), Florida Statutes, apply to to the 2023 ad valorem tax roll and applies to assessments
agricultural lands that have been taken out of production and made on or after January 1,2023."
are eligible to receive a de minimis assessment on or after July
11 2025." 193.4615 Assessment of obsolete
agricultural equipment.
1193.4613 Agricultural lands used in For purposes of ad valorem property taxation,
production of aquaculture; assessment. agricultural equipment that is located on property
(1) For purposes of this section, the terms classified as agricultural under s. 193.461 and that is
"aquaculture" and "aquaculture products" have the no longer usable for its intended purpose shall be
same meanings as in s. 597.0015. deemed to have a market value no greater than its
(2)(a) When proper application for value for salvage.
agricultural assessment has been made and granted History. s. 16,ch. 2006-289; s. 32,ch.2019-3.
pursuant to s. 193.461, and the property owner
requests assessment pursuant to this section, the 193.462 Agricultural lands; annual
assessment of land used in the production of application process; extenuating circumstances;
aquaculture products shall be based solely on its waivers.
agricultural use, consistent with the use factors (1) For purposes of granting an agricultural
specified in s. 193.461(6)(a), and assessed pursuant classification for January 1, 2003, the term
to paragraph (c). "extenuating circumstances," as used in s.
(b) Notwithstanding any provision relating to 193.461(3)(a), includes the failure of a property
annual assessments found ins. 192.042,the property owner In a county that waived the annual application
appraiser shall rely on 5-year moving average data process to return the agricultural classification form
when utilizing the income methodology approach in or card,which return was required by operation of s.
an assessment of property used for agricultural 193.461(3)(e), as created by chapter 2002-18, Laws
purposes. of Florida.
(c) For purposes of the income methodology (2) Any waiver of the annual application
approach to the assessment of land used in the granted under s. 193.461(3)(a), which is in effect on
production of aquaculture products, structures and December 31, 2002, shall remain in full force and
equipment located on the property used for effect until subsequently revoked as provided by s.
producing aquaculture products are considered a 193.461(3)(a).
part of the average yield per acre and have no History. s. 3,ch.2003-162; s. 44, ch.2003-254.
separately assessable contributory value. 193.481 Assessment of mineral oil,gas, and
other subsurface rights.
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(1) Whenever the mineral, oil, gas, and other Note. Former s. 193.221.
subsurface rights in or to real property in this state
shall have been sold or otherwise transferred by the 193.501 Assessment of lands subject to a
owner of such real property, or retained or acquired conservation easement, environmentally
through reservation or otherwise, such subsurface endangered lands, or lands used for outdoor
rights shall be taken and treated as an interest in real recreational or park purposes when land
property subject to taxation separate and apart from development rights have been conveyed or
the fee or ownership of the fee or other interest in conservation restrictions have been
the fee. Such mineral, oil, gas, and other subsurface covenanted.
rights, when separated from the fee or other interest (1) The owner or owners in fee of any land
g
in the fee, shall be subject to separate taxation. Such subject to a conservation easement as described in s.
taxation shall be against such subsurface interest and 704.06; land qualified as environmentally
not
against the owner or owners thereof or against endangered pursuant to paragraph (6)(i) and so
g
separate interests or rights in or to such subsurface designated by formal resolution of the governing
p g
rights. board of the municipality or county within which
(2) The property appraiser shall, upon request such land is located; land designated as conservation
of the owner of real property who also owns mineral, land in a comprehensive plan adopted by the
oil, gas, or other subsurface mineral rights to the appropriate municipal or county governing body; or
same property, separately assess the subsurface any land which is utilized for outdoor recreational or
mineral right and the remainder of the real estate as park purposes may, by appropriate instrument, for a
separate items on the tax roll. term of not less than 10 years:
(3) Such subsurface rights shall be assessed on (a) Convey the development right of such land
the basis of a just valuation, as required b s. 4, Art. to the governing board of any public agency in this
q Y
VII of the State Constitution,which valuation,when state within which the land is located,or to the Board
combined with the value of the remaining surface of Trustees of the Internal Improvement Trust Fund,
and undisposed of subsurface interests, shall not or to a charitable corporation or trust as described in
exceed the full just value of the fee title of the lands s. 704.06(3); or
involved, including such subsurface rights. (b) Covenant with the governing board of any
(4) Statutes and regulations, not in conflict public agency in this state within which the land is
with the provisions herein,relating to the assessment located, or with the Board of Trustees of the Internal
and collection of ad valorem taxes on real Improvement Trust Fund, or with a charitable
property,
shall apply to the separate assessment and taxation corporation or trust as described in s. 704.06(3),that
of such subsurface rights, insofar as they may be such land be subject to one or more of the
applied. conservation restrictions provided in s. 704.06(1) or
(5) Tax certificates and tax liens encumbering not be used by the owner for any purpose other than
subsurface rights, as aforesaid, may be acquired, outdoor recreational or park purposes. If land is
purchased, transferred, and enforced as are tax covenanted and used for an outdoor recreational
certificates and tax liens encumbering real property purpose,the normal use and maintenance of the land
generally, including the issuance of a tax deed. for that purpose, consistent with the covenant, shall
Nothin contained in cha ter 69-60, Laws not be restricted.
(6) g p
of Florida, amending subsections (1) and (3) of this (2) The governing board of any public agency
section and creating former s. 197.083 shall be in this state, or the Board of Trustees of the Internal
construed to affect any contractual obligation Improvement Trust Fund, or a charitable
existing on June 4, 1969. corporation or trust as described in s. 704.06(3), is
History. ss. 1,2,3,4,ch. 57-150;s. 1,ch.63-355; ss. 1, authorized and empowered in its discretion to accept
2, ch. 69-55; ss. 1,2, ch. 69-60; s. 13,ch. 69-216; s. 2, ch. 71- any and all instruments conveying the development
105; ss. 33,35,ch. 73-332; s. 1, ch. 77-102; s. 29,ch. 95-280.
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right of any such land or establishing a covenant terms of the covenant and which instrument must be
pursuant to subsection (1), and if accepted by the promptly recorded in the same manner as any other
board or charitable corporation or trust, the instrument affecting the title to real property. Upon
instrument shall be promptly filed with the obtaining approval for reconveyance or release, the
appropriate officer for recording in the same manner reconveyance or release shall be made to the owner
as any other instrument affecting the title to real upon payment of the deferred tax liability. Any
property. payment of the deferred tax liability shall be payable
(3) When, pursuant to subsections (1) and(2), to the county tax collector within 90 days of the date
the development right in real property has been of approval by the board or charitable corporation or
conveyed to the governing board of any public trust of the reconveyance or release. The collector
agency of this state, to the Board of Trustees of the shall distribute the payment to each governmental
Internal Improvement Trust Fund, or to a charitable unit in the proportion that its millage bears to the
corporation or trust as described in s. 704.06(2), or total millage levied on the parcel for the years in
a covenant has been executed and accepted by the which such conveyance or covenant was in effect.
board or charitable corporation or trust, the lands (5) The governing board of any public agency
which are the subject of such conveyance or or the Board of Trustees of the Internal
covenant shall be thereafter assessed as provided Improvement Trust Fund or a charitable corporation
herein: or trust which holds title to a development right
(a) If the covenant or conveyance extends for pursuant to this section may not convey that
a period of not less than 10 years from January 1 in development right to anyone other than the
the year such assessment is made, the property governing board of another public agency or a
appraiser, in valuing such land for tax purposes, charitable corporation or trust, as described in s.
shall consider no factors other than those relative to 704.06(3), or the record owner of the fee interest in
its value for the present use, as restricted by any the land to which the development right attaches.
conveyance or covenant under this section. The conveyance from the governing board of a
(b) If the covenant or conveyance extends for public agency or the Board of Trustees of the
a period less than 10 years,the land shall be assessed Internal Improvement Trust Fund to the owner of the
under the provisions of s. 193.011, recognizing the fee shall be made only after a determination by the
nature and length thereof of any restriction placed board that such conveyance would not adversely
on the use of the land under the provisions of affect the interest of the public. Section 125.35 does
subsection (1). not apply to such sales, but any public agency
(4) After making a conveyance of the accepting any instrument conveying a development
development right or executing a covenant pursuant right pursuant to this section shall forthwith adopt
to this section, or conveying a conservation appropriate regulations and procedures governing
easement pursuant to this section and s. 704.06, the the disposition of same. These regulations and
owner of the land shall not use the land in any procedures must provide in part that the board may
manner not consistent with the development right not convey a development right to the owner of the
voluntarily conveyed, or with the restrictions fee without first holding a public hearing and unless
voluntarily imposed, or with the terms of the notice of the proposed conveyance and the time and
conservation easement or shall not change the use of place at which the public hearing is to be held is
the land from outdoor recreational or park purposes published once a week for at least 2 weeks in some
during the term of such conveyance or covenant newspaper of general circulation in the county
without first obtaining a written instrument from the involved prior to the hearing.
board or charitable corporation or trust, which (6) The following terms whenever used as
instrument reconveys all or part of the development referred to in this section have the following
right to the owner or releases the owner from the
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meanings unless a different meaning is clearly appropriate to retaining such land or water areas
indicated by the context: predominantly in their natural state, would be
(a) "Board"is the governing board of any city, consistent with the conservation, recreation and
county, or other public agency of the state or the open space, and, if applicable, coastal protection
Board of Trustees of the Internal Improvement Trust elements of the comprehensive plan adopted by
Fund. formal action of the local governing body pursuant
(b) "Conservation restriction" means a to s. 163.3161, the Community Planning Act; or
limitation on a right to the use of land for purposes surface waters and wetlands, as determined by the
of conserving or preserving land or water areas methodology ratified in s. 373.4211.
predominantly in their natural, scenic, open, (7) The property appraiser shall report to the
agricultural, or wooded condition. The limitation on department showing the just value and the classified
rights to the use of land may involve or pertain to use value of property that is subject to a conservation
any of the activities enumerated in s. 704.06(1). easement under s. 704.06, property assessed as
(c) "Conservation easement" means that environmentally endangered land pursuant to this
property right described in s. 704.06. section, and property assessed as outdoor
(d) "Covenant" is a covenant running with the recreational or park land.
land. (8) A person or organization that, on January
(e) "Deferred tax liability" means an amount 1, has the legal title to land that is entitled by law to
equal to the difference between the total amount of assessment under this section shall, on or before
taxes that would have been due in March in each of March 1 of each year, file an application for
the previous years in which the conveyance or assessment under this section with the county
covenant was in effect if the property had been property appraiser.The application must identify the
assessed under the provisions of s. 193.011 and the property for which assessment under this section is
total amount of taxes actually paid in those years claimed. The initial application for assessment for
when the property was assessed under the provisions any property must include a copy of the instrument
of this section, plus interest on that difference by which the development right is conveyed or
computed as provided in s. 212.12(3). which establishes a covenant that establishes the
(f) "Development right" is the right of the conservation purposes for which the land is used.
owner of the fee interest in the land to change the The Department of Revenue shall prescribe the
use of the land. forms upon which the application is made. The
(g) "Outdoor recreational or park purposes" failure to file an application on or before March 1 of
includes, but is not necessarily limited to, boating, any year constitutes a waiver of assessment under
golfing, camping, swimming, horseback riding, and this section for that year.However, an applicant who
archaeological, scenic, or scientific sites and applies is qualified to receive an assessment under this
only to land which is open to the general public. section but fails to file an application by March 1
(h) "Present use" is the manner in which the may file an application for the assessment and may
land is utilized on January 1 of the year in which the file, pursuant to s. 194.011(3), a petition with the
assessment is made. value adjustment board requesting that the
(1) "Qualified as environmentally endangered" assessment be granted. The petition must be filed at
means land that has unique ecological any time during the taxable year on or before the
characteristics, rare or limited combinations of 25th day following the mailing of the notice by the
geological formations, or features of a rare or property appraiser pursuant to s. 194.011(1).
limited nature constituting habitat suitable for fish, Notwithstanding s. 194.013, the applicant must pay
plants, or wildlife, and which, if subject to a a nonrefundable fee of$15 upon filing the petition.
development moratorium or one or more Upon reviewing the petition, if the person is
conservation easements or development restrictions qualified to receive the assessment and demonstrates
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particular extenuating circumstances judged by the 193.503 Classification and assessment of
property appraiser or the value adjustment board to historic property used for commercial or certain
warrant granting the assessment, the property nonprofit purposes.
appraiser or the value adjustment board may grant (1) Pursuant to s. 4(e), Art. VII of the State
the assessment. The owner of land that was assessed Constitution, the board of county commissioners of
under this section in the previous year and whose a county or the governing authority of a municipality
ownership or use has not changed may reapply on a may adopt an ordinance providing for assessment of
short form as provided by the department. A county historic property used for commercial or certain
may, at the request of the property appraiser and by nonprofit purposes as described in this section solely
a majority vote of its governing body, waive the on the basis of character or use as provided in this
requirement that an annual application or statement section. Such character or use assessment shall
be made for assessment of property within the apply only to the jurisdiction adopting the
county. Such waiver may be revoked by a majority ordinance. The board of county commissioners or
vote of the governing body of the county. municipal governing authority shall notify the
(9) A person or entity that owns land assessed property appraiser of the adoption of such ordinance
pursuant to this section must notify the property no later than December 1 of the year prior to the year
appraiser promptly if the land becomes ineligible for such assessment will take effect. If such assessment
assessment under this section. If any property owner is granted only for a specified period or the
fails to notify the property appraiser and the property ordinance is repealed, the board of county
appraiser determines that for any year within the commissioners or municipal governing authority
preceding 10 years the land was not eligible for shall notify the property appraiser no later than
assessment under this section, the owner of the land December 1 of the year prior to the year the
is subject to taxes avoided as a result of such failure assessment expires.
plus 15 percent interest per annum and a penalty of (2) If an ordinance is adopted as described in
50 percent of the taxes avoided. The property subsection (1), the property appraiser shall, for
appraiser making such determination shall record in assessment purposes, annually classify any eligible
the public records of the county a notice of tax lien property as historic property used for commercial or
against any property owned by that person or entity certain nonprofit purposes, for purposes of the taxes
in the county, and such property must be identified levied by the governing body or authority adopting
in the notice of tax lien. The property is subject to a the ordinance. For all other purposes, the property
lien in the amount of the unpaid taxes and penalties. shall be assessed pursuant to s. 193.011.
The lien when filed shall attach to any property (3) No property shall be classified as historic
identified in the notice of tax lien which is owned by property used for commercial or certain nonprofit
the person or entity and which was improperly purposes unless a return is fled on or before March
assessed. If such person or entity no longer owns 1 of each year. The property appraiser, before so
property in that county but owns property in some classifying such property, may require the taxpayer
other county or counties of this state, the property or the taxpayer's representative to furnish the
appraiser shall record a notice of tax lien in such property appraiser such information as may
other county or counties, identifying the property reasonably be required to establish that such
owned by such person or entity. property was actually used as required by this
History. s. 1,ch.67-528;ss. 1,2,ch. 69-55;s.2,ch.72- section. Failure to make timely application by
181; s. 1, ch. 77-102; s. 1, ch. 78-354; s. 2, ch. 84-253; s. 29, March 1 shall constitute a waiver for 1 year of the
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.2009-157•s.41 ch. privilege herein granted for such assessment.
2011-139; s. 8,ch.2012-193. (4) Any property classified and assessed as
Note. Former s. 193.202. historic property used for commercial or certain
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nonprofit purposes pursuant to this section must available at his or her office a list by ownership of
meet all of the following criteria: all applications received showing the full valuation
(a) The property must be used for commercial under s. 193.011,the valuation of the property under
purposes or used by anot-for-profit organization the provisions of this section, and whether or not the
under s. 501(c)(3) or (6) of the Internal Revenue classification requested was granted.
Code of 1986. (8) For the purposes of assessment roll
(b) The property must be listed in the National preparation and recordkeeping, the property
Register of Historic Places, as defined in s. 267.021; appraiser shall report the assessed value of property
or must be a contributing property to a National qualified for the assessment pursuant to this section
Register Historic District; or must be designated as as its "classified use value" and shall annually
a historic property or as a contributing property to a determine and report as "just value"the fair market
historic district, under the terms of a local value of such property, irrespective of any negative
preservation ordinance. impact that restrictions imposed or conveyances
(c) The property must be regularly open to the made pursuant to this section may have had on such
public; that is, it must be open for a minimum of 40 value.
hours per week for 45 weeks per year or an (9)(a) After qualifying for and being granted
equivalent of 1,800 hours per year. the classification and assessment pursuant to this
(d) The property must be maintained in good section, the owner of the property shall not use the
repair and condition to the extent necessary to property in any manner not consistent with the
preserve the historic value and significance of the qualifying criteria. If the historic designation status
property. or the use of the property changes or if the property
(5) In years in which proper application for fails to meet the other qualifying criteria for the
assessment has been made and granted pursuant to classification and assessment, the property owner
this section,the assessment of such historic property shall be liable for the amount of taxes equal to the
shall be based solely on its use for commercial or "deferred tax liability" for up to the past 10 years in
certain nonprofit purposes. The property appraiser which the property received the use classification
shall consider the following use factors only: and assessment pursuant to this section. The
(a) The quantity and size of the property. governmental taxing unit shall determine the time
(b) The condition of the property. period for which the deferred tax liability is due. A
(c) The present market value of the property as written instrument from the governmental taxing
historic property used for commercial or certain unit shall be promptly recorded in the same manner
nonprofit purposes. as any other instrument affecting the title to real
(d) The income produced by the property. property.A release of the written instrument shall be
(6) In years in which proper application for made to the owner upon payment of the deferred tax
assessment has not been made under this section,the liability.
property shall be assessed under the provisions of s. (b) For purposes of this subsection, "deferred
193.011 for all purposes. tax liability" means an amount equal to the
(7) Any property owner who is denied difference between the total amount of taxes that
classification under this section may appeal to the would have been due in March if the property had
value adjustment board.The property appraiser shall been assessed under the provisions of s. 193.011 and
notify the property owner in writing of the denial of the total amount of taxes actually paid in those years
such classification on or before July 1 of the year for when the property was assessed under the provisions
which the application was filed. The notification of this section, plus interest on that difference
shall advise the property owner of his or her right to computed as provided in s. 212.12(3).
appeal to the value adjustment board and of the (c) Any payment of the deferred tax liability
filing deadline. The property appraiser shall have shall be payable to the county tax collector within
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90 days after the date of the change in classification. has been executed and accepted by such body, the
The collector shall distribute the payment to each real property subject to such conveyance or
governmental unit where the classification and covenant shall be assessed at fair market value;
assessment was allowed in the proportion that its however, the appraiser shall recognize the nature
millage bears to the total millage levied on the parcel and length of the restriction placed on the use of the
for the years in which such classification and property under the provisions of the conveyance or
assessment was in effect. covenant.
History.—s. 2, ch. 97-117; s. 23, ch. 2010-5; s. 9, ch. (4)(a) During the unexpired term of a covenant
2012-193;s.2,ch.2013-95. executed pursuant to this section, the owner of the
193.505 Assessment of historically Property subject thereto shall not use the property in
significant property when development rights any manner inconsistent with historic preservation
have been conveyed or historic preservation or the historic character of the property without first
restrictions have been covenanted.— obtaining a written instrument from the governing
(1) The owner or owners in fee of any body of the county releasing the owner from the
improved real property qualified as historically terms of the covenant. Such instrument shall be
significant pursuant to paragraph (6)(a), and so Promptly recorded in the same manner as any other
designated by formal resolution of the governing instrument affecting the title to real property. Upon
body of the county within which the property is obtaining the approval of the board for release, the
property will be subject to a deferred tax liability.
located, may by appropriate instrument: The release shall be made to the owner upon
(a) Convey all rights to develop the property to payment of the deferred tax liability. Any payment
the governing body of the county in which such of the deferred tax liability shall be payable to the
property is located; or county tax collector within 90 days of the date of
(b) Enter into a covenant running with the land approval of the release by the board. The tax
for a term of not less than 10 years with the collector shall distribute the payment to each
governing body of the county in which the property governmental unit in the proportion that its millage
is located that the property shall not be used for any bears to the total millage levied on the parcel for the
purpose inconsistent with historic preservation or years in which the covenant was in effect.
the historic qualities of the property. (b) After a covenant executed pursuant to this
(2)(a) The governing body of each county is section has expired, the property previously subject
authorized and empowered in its discretion, subject to the covenant will be subject to a deferred tax
to the provisions of paragraph (6)(b), to accept any liability, payable as provided in paragraph (a),
instrument conveying a development right or within 90 days of the date of such expiration.
establishing a covenant pursuant to subsection (1); (5) The governing body of any county which
and, if such instrument is accepted by the governing holds title to a development right pursuant to this
body, it shall be promptly filed with the appropriate section shall not convey that right to anyone and
officer for recording in the same manner as any other shall not exercise that right in any manner
instrument affecting title to real property. inconsistent with historic preservation. No property
(b) Before accepting any instrument pursuant for which the development right has been conveyed
to this section, the governing body of the county to the governing body of the county shall be used for
shall seek the counsel and advice of the governing any purpose inconsistent with historic preservation
body of the municipality in which the property lies, or the historic qualities of the property.
if any, as to the merit of such acceptance. (6)(a) Improved real property shall be
(3) When, pursuant to this section, the qualified as historically significant only if:
development right in historically significant 1. The property is listed on the national
property has been conveyed to the governing body register of historic places pursuant to the National
of the county or a covenant for historic preservation
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
Historic Preservation Act of 1966, as amended, 16 of taxes actually paid in those years,plus interest on
U.S.C. s. 470; or is within a certified locally that difference computed as provided in s.
ordinanced district pursuant to s. 48(g)(3)(B)(ii), 212.12(3).
Internal Revenue Code; or has been found to be (9)(a) For the purposes of assessment roll
historically significant in accordance with the intent preparation and recordkeeping, the property
of and for purposes of this section by the Division of appraiser shall report the assessed value of property
Historical Resources existing under chapter 267, or subject to a conveyance or covenant pursuant to this
any successor agency,or by the historic preservation section as its "classified use value" and shall
board existing under chapter 266, if any, in the annually determine and report as"just value"the fair
jurisdiction of which the property lies; and market value of such property irrespective of any
2. The owner of the property has applied to negative impact that restrictions imposed or
such division or board for qualification pursuant to conveyances made pursuant to this section may have
this section. had on such value.
(b) It is the legislative intent that property be (b) The property appraiser shall annually
qualified as historically significant pursuant to report to the department the just value and classified
paragraph (a) only when it is of such unique or rare use value of property for which the development
historic character or significance that a clear and right has been conveyed separately from such values
substantial public benefit is provided by virtue of its for property subject to a covenant.
preservation. History. s. 1, ch. 84-253; s. 8, ch. 86-163; s. 10, ch.
(7) A covenant executed pursuant to this 2012-193.
section shall, at a minimum, contain the following
193.621 Assessment of pollution control
restrictions:
No use shall be made of the ro ert which devices.
(a) property Y
in the judgment ment of the covenantee or the division or (1) If it becomes necessary for any person,
operating board is inconsistent with the historic qualities of the firm or corporation owning or a
manufacturing or industrial plant or installation to
property.
(b) In any restoration or repair of the property, construct or install a facility, as is hereinafter
the architectural features of the exterior shall be defined, in order to eliminate or reduce industrial air
retained consistent with the historic qualities of the or water pollution,any such facility or facilities shall
property. u be deemed to have value for purposes oses of assessment
The ro ert shall not be ermitted to for ad valorem property taxes no greater than its
(c) property Y p
deteriorate and shall be maintained in good repair market value as salvage. Any facility as herein
g p and condition to the extent necessary to preserve the defined heretofore constructed shall be assessed in
historic value and significance of theproperty. accordance with this section.
g If the owner of an manufacturin or
The covenant shall include rovisions for (2). Y g
(d) p
periodic access b the public to theproperty. industrial plant or installation shall find it necessary
p Y p
(8) For the purposes of this section, the term In the control of industrial contaminants to demolish
"deferred tax liability"means an amount equal to the and reconstruct that plant or installation in whole or
Y q art and the property appraiser determines that such
difference between the total amount of taxes which p p p Y pp
would have been due in March in each of the demolition or reconstruction does not substantially
previous ears in which a covenant executed and increase the capacity or efficiency of such plant or
prev Y production,
accepted pursuant to this section was In effect if the Installation or decrease the unit cost of p
had been assessed under the provisions of then In that event, such demolition or reconstruction
property s
s. 193.011 irrespective of any negative impact on shall not be deemed to increase the value of such
fair market value that restrictions
imposed pursuant plant or installation for ad valorem tax assessment
p purposes.
to this section may have caused and the total amount
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(3) The terms "facility" or "facilities" as used such building or facility or to have effective use of
in this section shall be deemed to include any device, the accommodations and facilities therein shall, for
fixture, equipment, or machinery used primarily for the purpose of assessment for ad valorem tax
the control or abatement of pollution or purposes,be deemed not to have increased the value
contaminants from manufacturing or industrial of such building more than the market value of the
plants or installations, but shall not include any materials used in such renovation,valued as salvage
public or private domestic sewerage system or materials. "Building or facility" shall mean only a
treatment works. building or facility, or such part thereof, as is
(4) Any taxpayer claiming the right of intended to be used, and is used, by the general
assessments for ad valorem taxes under the public. The renovation required in order to entitle a
provisions of this law shall so state in a return filed taxpayer to the benefits of this section must include
as provided by law giving a brief description of the one or more of the following: the provision of
facility. The property appraiser may require the ground level or ramped entrances and washroom
taxpayer to produce such additional evidence as may and toilet facilities accessible to, and usable by,
be necessary to establish taxpayer's right to have physically handicapped persons.
such properties classified hereunder for History. s. 1,ch.76-144.
assessments.
(5) If a property appraiser is in doubt whether 193.624 Assessment of renewable energy
a taxpayer is entitled, in whole or in part, to an source devices.
assessment under this section, he or she may refer (1) As used in this section, the term
the matter to the Department of Environmental "renewable energy source device" means any of the
Protection for a recommendation. If the property following equipment that collects, transmits, stores,
appraiser so refers the matter, he or she shall notifyor uses solar energy,wind energy, or energy derived
pp
the taxpayer of such action. The Department of from geothermal deposits or biogas, as defined in s.
Environmental Protection shall immediately
366.91:
consider whether or not such taxpayer is so entitled (a) Solar energy collectors, photovoltaic
and certify its recommendation to the property modules, and inverters.
appraiser. (b) Storage tanks and other storage systems,
(6) The Department of Environmental excluding swimming pools used as storage tanks.
Protection shall promulgate rules and regulations (c) Rockbeds.
regarding the application of the tax assessment (d) Thermostats and other control devices.
g g pp
provisions of this section for the consideration of the (e) Heat exchange devices.
several county property appraisers of this state. Such (f) Pumps and fans.
rules and regulations shall be distributed to the (g) Roof ponds.
several county property appraisers of this state. (h) Freestanding thermal containers.
History. s.25,ch.67-436;ss. 1,2,ch.69-55;ss.21,26, (i) Pipes, ducts, wiring, structural supports,
35,ch.69-106;s. 13,ch.69-216;s.2,ch.71-137;s.33,ch.71- refrigerant handling systems, and other components
355; s. 1, ch. 77-102; s. 47, ch. 77-104; s. 4, ch. 79-65; s. 44, used as integral parts of such systems; however,
ch. 94-356; s. 1469, ch. 95-147; s. 20, ch. 2000-158; s. 1, ch. such equipment does not include conventional
2000-210. backupsystems of t equipment or
Note. Former s. 403.241. Y any type or any
structure that would be required in the absence of the
193.623 Assessment of building renovations renewable energy source device.
for accessibility to the physically handicapped. 0) Windmills and wind turbines.
Any taxpayer who renovates an existing building or (k) Wind-driven generators.
facility owned by such taxpayer in order to permit (1) Power conditioning and storage devices
physically handicapped persons to enter and leave that store or use solar energy,wind energy,or energy
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
derived from geothermal deposits to generate 2Note. Section 7, ch. 2017-118, provides that "[t]he
electricity or mechanical forms Of energy. amendments made by this act to s. 193.624(2)and(3),Florida
Statutes, expire on December 31, 2037, and the text of those
(m) Pipes and other equipment used to subsections shall revert to that in existence on December 31,
transmit hot geothermal water to a dwelling Or 2017, except that any amendments to such text enacted other
structure from a geothermal deposit. than by this act shall be preserved and continue to operate to
(n) Pipes, equipment, structural facilities, the extent that such amendments are not dependent upon the
structural support, and any other machinery integral portions of the text which expire pursuant to this section."
Effective December 31, 2037, subsections (2) and (3) will
to the interconnection, production, storage, read:
compression, transportation, processing, collection, (2) In determining the assessed value of real property
and conversion of biogas from landfill waste; used for residential purposes, an increase in the just value of
livestock farm waste, including manure; food waste; the property attributable to the installation of a renewable
Or treated wastewater into renewable natural gas as energy source device may not be considered.
(3) This section applies to the installation of a renewable
defined in s. 366.91. energysource device installed on or after January 1, 2013, to
Y
new and existing residential real property.
The term does not include equipment that is on the
distribution or transmission side of the point at 193.625 High-water recharge lands;
which a renewable energy source device is classification and assessment.
interconnected to an electric utility's distribution (1) Notwithstanding the provisions of s.
grid or transmission lines or a natural gas pipeline or 193.461, the property appraiser shall annually
distribution system. classify for assessment purposes all lands within a
(2) In determining the assessed value of real county choosing to have ahigh-water recharge
property used: protection tax assessment program as either
(a) For residential purposes, the just value of agricultural, nonagricultural, or high-water
the property attributable to a renewable energy recharge. The classification applies only to taxes
source device may not be considered. levied by the counties and municipalities adopting
(b) For nonresidential purposes, 80 percent of an Ordinance under subsection (5).
the just value of the property attributable to a (2) Any landowner whose land is within a
renewable energy source device may not be county that has a high-water recharge protection tax
considered. assessment program and whose land is denied high-
2(3) This section applies to the installation of a water recharge classification by the property
renewable energy source device installed on or after appraiser may appeal to the value adjustment board.
January 1, 2013, to new and existing residential real The property appraiser shall notify the landowner in
property. This section applies to a renewable energy writing of the denial of high-water recharge
source device installed on or after January 1, 2018, classification on or before July 1 of the year for
to all other real property, except when installed as which the application was filed. The notification
part of a project planned for a location in a fiscally must advise the landowner of a right to appeal to the
constrained county, as defined in s. 218.67(1), and value adjustment board and of the filing deadline.
for which an application for a comprehensive plan The property appraiser shall have available at her or
amendment or planned unit development zoning has his office a list by ownership of all applications
been filed with the county on or before December received showing the acreage, the full valuation
31, 2017. under s. 193.011, the valuation of the land under the
History. s. 1, ch. 2013-77; ss. 2, 7, ch. 2017-118; s. 5, provisions of this section, and whether or not the
ch. 2024-158. classification requested was granted.
1Note. Section 6, ch. 2024-158, provides that "[t]he (3)(a) Lands may not be classified as high-
amendment made by this act to s. 193.624, Florida Statutes, water recharge lands unless a return is filed on or
first applies to the 2025 property tax roll."
before March 1 of each year. The property appraiser,
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
before so classifying the lands, may require the ground water, including, but not limited to, the
taxpayer or the taxpayer's representative to furnish presence of:
the property appraiser such information as may a. Toxic or hazardous substances;
reasonably be required to establish that the lands b. Free-flowing saline artesian wells;
were actually used for a bona fide high-water c. Drainage wells;
recharge purpose. Failure to make timely d. Underground storage tanks; or
application by March 1 constitutes a waiver for 1 e. Any potential pollution source existing on a
year of the privilege granted for high-water recharge property that drains to the property seeking the high-
assessment. The owner of land that was classified water recharge classification.
high-water recharge in the previous year and whose 6. The owner of the property has entered into
ownership or use has not changed may reapply on a a contract with the county as provided in subsection
short form as provided by the department. A county (5).
may, at the request of the property appraiser and by 7. The parcel of land must be at least 10 acres.
a majority vote of its governing body, waive the Notwithstanding the provisions of this paragraph,
requirement that an annual application or statement
the property appraiser shall use the best available
be made for classification of property within the information on the high-water recharge
count after an initial application is made and the g g
Y pp characteristics of lands when making a final
classification granted. determination to or rant den application for
Sub ect to the restrictions set out in this g Y an pp(b) � high-water recharge assessment for the lands.
section onlylands that are used primarily for bona g g
' p Y (4) The provisions of this section do not
fide high-water recharge purposes may be classified constitute a basis for zoningrestrictions.
as high-water recharge. The term "bona fide high-
g g g (5)(a) In years in which proper application for
water recharge purposes" means good faith high- high-water recharge assessment has been made and
water recharge use of the land. In determining g g
g g granted under this section, for purposes of taxes
whether the use of the land for high-water recharge levied b the count the assessment of the land must
u oses is bona fide the following factors apply: Y Y'
p g pp Y be based on the formula adopted by the county as
1. The land use must have been continuous. provided in paragraph (b).
2. The land use must be vacant residential, Counties that choose to have a hi h-water
(b) g
vacant commercial, vacant industrial, vacant recharge protection tax assessment program must
institutional nonagricultural, or single-family g p p g
' g g Y adopt by ordinance a formula for determining the
residential. The maintenance of one single-family assessment of properties classified as high-water
residential dwellingon art of the land does not in p p g
p recharge property and a method of contracting with
itself preclude ahigh-water recharge classification. owners who wish to be involved in the
3. The land must be located within a rime property
p program.
groundwater recharge area or In an area considered The contract must include a rovision that
(c) p
by the appropriate water management district to the land assessed as high-water rechargeland will be
supply significant groundwater recharge. g
pp Y g g g used primarily for bona fide high-water recharge
Significant groundwater recharge shall be assessed u oses for a period of at least 5 ears as
b the appropriate water mana management district on the p p years,Yg determined by the county,from January 1 of the year
basis of hydrologic characteristics of the soils and in which the assessment is made. Violation of the
underlying geologic formations. contract results in the property owner being subject
4. The land must not be receivingan other p p Y g �
Y to the payment of the difference between the total
special classification. amount of taxes actuallyaid on the property and
5. There must not be In the vicinity of the land p p p Y
Y the amount of taxes which would have been paid in
any activity that has the potential to contaminate the each year ear the contract was in effect if the
p
high-water recharge assessment had not been used.
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(d) A municipality located in any county that reconstruction that occurred after the effective date
adopts an ordinance under paragraph (a) may adopt of this section to an existing homestead and applies
an ordinance providing for the assessment of land only during taxable years during which at least one
located in the incorporated areas in accordance with such parent or grandparent maintains his or her
the county's ordinance. primary place of residence in such living quarters
(e) Property owners whose land lies within an within the homestead property of the owner.
area determined to be a high-water recharge area (4) Such a reduction in assessment may be
must not be required to have their land assessed granted only upon an application filed annually with
according to the high-water recharge classification. the county property appraiser. The application must
(f) In years in which proper application for be made before March 1 of the year for which the
high-water recharge assessment has not been made, reduction is to be granted. If the property appraiser
the land must be assessed under s. 193.011. is satisfied that the property is entitled to a reduction
History.—s.2, ch. 96-204;s. 27,ch. 97-96; s.25,ch. 97- in assessment under this section, the property
236; s. 3,ch.2005-36; s.3,ch.2013-95. appraiser shall approve the application, and the
193.6255 Applicability of duties of property value of such residential improvements shall be
appraisers and clerks of the court pursuant to excluded from the value of the property for purposes
of ad valorem taxation. The value excluded may not
high-water recharge areas.—The amendments to
exceed the lesser of the following:
ss. 193.625 and 194.037 by this act, insofar as they
impose duties on property appraisers and on clerks (a) The increase in assessed value resulting
from construction or reconstruction of the property;
of the court, apply only to the unincorporated area or
within those counties that adopt an ordinance under (b) Twenty percent of the total assessed value
s. 193.625(5). A municipality located in any county of the property as improved.
that adopts such an ordinance may include all (5) At the request of the property appraiser and
eligible property for high-water recharge by a majority vote of the county governing body, a
classification by ordinance adopted by the county may waive the annual application
municipality's governing body. requirement after the initial application is filed and
History.—s.9, ch. 96-204.
the reduction is granted. Notwithstanding such
193.703 Reduction in assessment for living Waiver,an application is required if property granted
quarters of parents or grandparents.— a reduction is sold or otherwise disposed of, the
(1) In accordance with s. 4(f), Art. VII of the ownership changes in any manner, the applicant for
State Constitution, a county may provide fora the reduction ceases to use the property as his or her
reduction in the assessed value of homestead homestead, or the status of the owner changes so as
property which results from the construction or to change the use of the property qualifying for the
reconstruction of the property for the purpose of reduction pursuant to this section.
providing living quarters for one or more natural or (6) The property owner shall notify the
adoptive parents or grandparents of the owner of the property appraiser when the property owner no
property or of the owner's spouse if at least one of longer qualifies for the reduction in assessed value
the parents or grandparents for whom the living for living quarters of parents or grandparents, and
quarters are provided is at least 62 years of age. the previously excluded just value of such
(2) A reduction may be granted under improvements as of the first January 1 after the
subsection (1) only to the owner of homestead improvements were substantially completed shall be
property where the construction or reconstruction is added back to the assessed value of the property.
consistent with local land development regulations. 1(7)(a) If the property appraiser determines
(3) A reduction in assessment which is granted that for any year within the previous 10 years a
under this section applies only to construction or property owner who was not entitled to a reduction
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in assessed value under this section was granted property appraiser that he or she was not entitled to
such reduction,the property appraiser shall serve on the limitation before the property appraiser notifies
the owner a notice of intent to record in the public the owner of the mistake or omission, back taxes
records of the county a notice of tax lien against any shall be due for any year or years that the owner was
property owned by that person in the county, and not entitled to the limitation within the 5 years
that property must be identified in the notice of tax before the property appraiser notified the owner of
lien. Any property that is owned by that person and the mistake or omission.
is situated in this state is subject to the taxes 2. The property appraiser shall serve upon an
exempted by the improper reduction, plus a penalty owner 2who owes back taxes under sub-
of 50 percent of the unpaid taxes for each year and subparagraph Lb. a notice of intent to record in the
interest at a rate of 15 percent per annum. Before public records of the county a notice of tax lien
such lien may be filed, the owner must be given 30 against any property owned by that person in the
days within which to pay the taxes, penalties, and county, and such property must be identified in the
interest. Such lien is subject to s. 196.161(3). notice of tax lien. The property appraiser must
(b)l. If a reduction is improperly granted due to a include with such notice information explaining
clerical mistake or omission by the property appraiser, why the owner is not entitled to the limitation, the
the person who improperly received the reduction may years for which unpaid taxes are due, and the
not be assessed a penalty or interest. Back taxes shall manner in which unpaid taxes have been calculated.
apply only as follows: Before such lien may be filed, the owner must be
a. If the person who received the reduction in given 30 days within which to pay the taxes,
assessed value as a result of a clerical mistake or penalties, and interest. Such lien is subject to s.
omission voluntarily discloses to the property 196.161(3).
appraiser that he or she was not entitled to the History. s. 1, ch. 2002-226; s. 24, ch. 2010-5; s. 7, ch.
reduction in assessed value before the property 2013-72; s. 7,ch.2024-158.
appraiser notifies the owner of the mistake or 1Note. Section 17, ch. 2024-158, provides that "[t]he
omission, no back taxes shall be due. amendments made by this act to ss. 193.155, 193.703, 196.011,
196.031 196.075, and 196.161 Florida Statutes, first apply
b. If the person who received the reduction in beginning with the 2025 property tax roll."
assessed value as a result of a clerical mistake or 2Note. The word "who" was substituted for the word
omission does not voluntarily disclose to the "that"by the editors to conform to context..
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also incur reasonable expenses for hiring instructors,
FLORIDA STATUTES travel, office operations, certificates of completion,
badges or awards, food service incidental to
CHAPTER 195 conducting such schools, salaries and benefits of
PROPERTY ASSESSMENT department employees whose duties are directly
ADMINISTRATION AND FINANCE
associated with developing and conducting such
schools, and administering any certification program
(EXCERPT) under s. 145.10, s. 145.11 or s. 194.035. The
department may charge a tuition fee and an
195.0012 Legislative intent. examination fee to any person who attends such a
195.002 Supervision by Department of Revenue. school and may charge a fee to certify or recertify any
195.022 Forms to be prescribed by Department person under such a program. The department shall
of Revenue. deposit such fees into the Certification Program Trust
195.027 Rules and regulations. Fund which is created in the State Treasury. There
195.032 Establishment of standards of value. shall be separate school accounts and program
195.062 Manual of instructions. accounts in the trust fund for property appraisers, tax
195.096 Review of assessment rolls. collectors, and special magistrates. The department
shall use money in the fund to pay such expenses.
195.0012 Legislative intent. It is declared to History. s. 35,ch. 70-243; s.7,ch. 74-234; s. 5,ch. 86-300; s.
be the legislative purpose and intent in this entire 25,ch. 90-203; s. 1,ch. 2008-138; s. 8,ch. 2008-197.
chapter to recognize and fulfill the state's
responsibility to secure a just valuation for ad 195.022 Forms to be prescribed by
p y Department of Revenue. The Department of
valorem tax purposes of all property and to provide p p
for a uniform assessment as between ro ert within Revenue shall prescribe all forms to be used by
p p y property appraisers clerks of the
each county and property in every other county or pro p y pp tax collectors'
taxing district circuit court, and value adjustment boards in
g . administering and collecting ad valorem taxes. The
History. s.47,ch. 70-243; s.2,ch. 73-172. g g
Note. Former s. 195.111. department shall prescribe a form for each purpose.
The county officer shall reproduce forms for
195.002 Supervision by Department of distribution at the expense of his or her office. A
Revenue*
county officer may use a form other than the form
(1) The Department of Revenue shall have prescribed by the department upon obtaining written
general supervision of the assessment and valuation permission from the executive director of the
of property so that all property will be placed on the department; however, a county officer may not use a
tax rolls and shall be valued according to its just form if the substantive content of the form varies
valuation, as required by the constitution. It shall also from the form prescribed by the department for the
have supervision over tax collection and all other same or a similar purpose. If the executive director
aspects of the administration of such taxes. The finds good cause to grant such permission he or she
supervision of the department shall consist primarily may do so. The county officer may continue to use
of aiding and assisting county officers in the the approved form until the law that specifies the
assessing and collection functions, with particular form is amended or repealed or until the officer
emphasis on the more technical aspects. In this receives written disapproval from the executive
regard, the department shall conduct schools to director. Otherwise, all such officers and their
upgrade assessment skills of both state and local employees shall use the forms, and follow the
assessment personnel. instructions applicable to the forms, which are
(2) In furtherance of its duty to conduct schools prescribed by the department. Upon request of any
to upgrade assessment skills and collection skills, the property appraiser or,in any event, at least once every
department may establish by rule committees on 3 years, the department shall prescribe and furnish
admissions and certification. The department may such aerial photographs and nonproperty ownership
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maps to the property appraisers as necessary to ensure administration will be uniform,just, and otherwise in
that all real property within the state is properly listed compliance with the requirements of the general law
on the roll. All photographs and maps furnished to and the constitution.
counties with a population of 25,000 or fewer shall be (2) It is the legislative intent that all counties
paid for by the department as provided by law. For operate on computer programs that are substantially
counties with a population greater than 25,000, the similar and produce data which are directly
department shall furnish such items at the property comparable. The rules and regulations shall prescribe
appraiser's expense. The department may incur uniform standards and procedures for computer
reasonable expenses for procuring aerial photographs programs and operations for all programs installed in
and nonproperty ownership maps and may charge a any property appraiser's office. It is the legislative
fee to the respective property appraiser equal to the intent that the department shall require a high degree
cost incurred. The department shall deposit such fees of uniformity so that data will be comparable among
into the Certification Program Trust Fund created counties and that a single audit procedure will be
pursuant to s. 195.002. There shall be a separate practical for all property appraisers' offices.
account in the trust fund for the aid and assistance (3) The rules and regulations shall provide
activity of providing aerial photographs and procedures whereby the property appraiser, the
nonproperty ownership maps to property appraisers. Department of Revenue, and the Auditor General
The department shall use money in the fund to pay shall be able to obtain access, where necessary, to
such expenses. All forms and maps and instructions financial records relating to nonhomestead property
relating to their use must be substantially uniform which records are required to make a determination
throughout the state. An officer may employ of the proper assessment as to the particular property
supplemental forms and maps, at the expense of his in question. Access to a taxpayer's records shall be
or her office,which he or she deems expedient for the provided only in those instances in which it is
purpose of administering and collecting ad valorem determined that such records are necessary to
taxes. The forms required in ss. 193.461(3)(a) and determine either the classification or the value of the
196.011(1) for renewal purposes must require taxable nonhomestead property. Access shall be
sufficient information for the property appraiser to provided only to those records which pertain to the
evaluate the changes in use since the prior year. If the property physically located in the taxing county as of
property appraiser determines, in the case of a January 1 of each year and to the income from such
taxpayer, that he or she has insufficient current property generated in the taxing county for the year
information upon which to approve the exemption, or in which a proper assessment is made. All records
if the information on the renewal form is inadequate produced by the taxpayer under this subsection shall
for him or her to evaluate the taxable status of the be deemed to be confidential in the hands of the
property, he or she may require the resubmission of property appraiser, the department, the tax collector,
an original application. and the Auditor General and shall not be divulged to
History. s. 37,ch.70-243;s.4,ch.73-172; s.7,ch.74-234;s. any person, firm, or corporation, except upon court
10, ch. 76-133; s. 2, ch. 78-185; s. 1,ch. 78-193; s. 153,ch. 91- order or order of an administrative body having
112;s. 8,ch. 93-132;ss.70,71,ch.2003-399;s. 1,ch.2004-22; quasi-judicial owers in ad valorem tax matters and
s. 2,ch.2008-138; s. 1, ch.2009-67. q � p '
such records are exempt from the provisions of s.
195.027 Rules and regulations. 119.07(1).
(1) The Department of Revenue shall prescribe (4)(a) The rules and regulations prescribed by
reasonable rules and regulations for the assessing and the department shall require a return of tangible
collecting of taxes, and such rules and regulations personal property which shall include:
shall be followed by the property appraisers, tax 1. A general identification and description of
collectors, clerks of the circuit court, and value the property or, when more than one item constitutes
adjustment boards. It is hereby declared to be the a class of similar items, a description of the class.
legislative intent that the department shall formulate 2. The location of such property.
such rules and regulations that property will be 3. The original cost of such property and, in the
assessed, taxes will be collected, and the case of a class of similar items, the average cost.
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4. The age of such property and, in the case of a 119; s. 64, ch. 89-356; s. 39, ch. 90-360; s. 154, ch. 91-112; s.
class of similar items, the average age. 985,ch. 95-147; s. 5, ch. 96-397; s. 51,ch. 96-406.
5. The condition, including functional and
Note. Former s. 195.042.
economic depreciation or obsolescence. 195.032 Establishment of standards of
6. The taxpayer's estimate of fair market value.
value. In furtherance of the requirement set out in
(b) For purposes of this subsection, a class of s. 195.002 the Department of Revenue shall establish
property shall include thoseitems p
pro p y e only ems w are and promulgate standard measures of value not
substantially similar in function and use. Nothing in inconsistent with those standards provided by law' to
this chapter shall authorize the department to
be used by property appraisers in all counties,
prescribe a return requiring information other than includingtaxing districts to aid and assist them in
that contained in this subsection; nor shall the g '
arriving at assessments of all property. The standard
department issue or promulgate any rule or regulation measures of value shall provide guidelines for the
directingthe assessment o f property b the
p p y y valuation of property and methods for property
consideration of factors other than those enumerated appraisers to employ in arriving at the just valuation
in s. 193.011. pp p y g
of particular types of property consistent with ss.
(5) The rules and regulations shall require that 193.011 and 193.461. The standard measures of value
the property appraiser deliver copies of all pleadings shall assist the appraiser in the valuation of
in court proceedings in which his or her office is property pp
p g property and be deemed prima facie correct,but shall
involved to the Department of Revenue. not be deemed to establish the just value of an
e ees an coss oe sae or urchase � y
(6) The f d costs the l
p However, the presumption of correctness
and terms of financing shall be resumed to be usual property. p p
g p accorded an assessment made by a property appraiser
unless the buyer or seller or agent thereof files a form shall not be impugned merely because the standard
which discloses the unusual fees costs and terms of y
measures of value do not establish the dust value of
financing. Such form shall be filed with the clerk of anproperty.
the circuit court at the time of recording. The rules y
g History. s. 38,ch. 70-243; s. 12,ch. 76-133; s. 9,ch. 76-234;
and regulations shall prescribe an information form to s. 62,ch. 82-226.
be used for this purpose. Either the buyer or the seller
or the agent of either shall complete the information 195.062 Manual of instructions.
form and certify that the form is accurate to the best (1) The department shall prepare and maintain
of his or her knowledge and belief. The information a current manual of instructions for property
form shall be confidential in the hands of all persons appraisers and other officials connected with the
after delivery to the clerk, except that the Department administration of property taxes. This manual shall
of Revenue and the Auditor General shall have access contain all:
to it in the execution of their official duties, and such (a) Rules and regulations.
form is exempt from the provisions of s. 119.07(1). (b) Standard measures of value.
The information form may be used in any judicial (c) Forms and instructions relating to the use of
proceeding, upon a motion to produce duly made by forms and maps.
any party to such proceedings. Failure of the clerk to
obtain an information form with the recording shall Consistent with s. 195.032, the standard measures of
not impair the validity of the recording or the value shall be adopted in general conformity with the
conveyance. The form shall provide for a notation by procedures set forth in s. 120.54, but shall not have
the clerk indicating the book and page number of the the force or effect of such rules and shall be used only
conveyance in the official record books of the county. to assist tax officers in the assessment of property as
The clerk shall promptly deliver all information provided by s. 195.002. Guidelines may be updated
forms received to the property appraiser for his or her annually to incorporate new market data, which may
custody and use. be in tabular form, technical changes, changes
History. s. 39, ch. 70-243; s. 2, ch. 73-172; ss. 8, 22, 23, ch. indicated by established decisions of the Supreme
74-234, s. 11,ch. 76-133, s. 16,ch.76-234,s. 14,ch. 79-334, S.
10, ch. 80-77; s. 23, ch. 80-274; s. 6, ch. 81-308; s. 22, ch. 88- Court, and, if a summary of justification is set forth
in the notice required under s. 120.54, other changes
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relevant to appropriate assessment practices or the assessment roll of the previous year, indicating
standard measurement of value. Such new data may the parcel number of the parent parcel from which
be incorporated into the guidelines on the approval of each new parcel was created or"cut out."
the executive director if after notice in substantial (c) In conducting assessment ratio studies, the
conformity with s. 120.54 there is no objection filed department must use all practicable steps, including
with the department within 45 days, and the stratified statistical and analytical reviews and sale-
procedures set forth in s. 120.54 do not apply. qualification studies, to maximize the
(2) The department may also include in such representativeness or statistical reliability of samples
manual any other information which it deems of properties in tests of each classification, stratum,
pertinent or helpful in the administration of taxes. or roll made the subject of a ratio study published by
Such manual shall instruct that the mere recordation it. The department shall document and retain records
of a plat on previously unplatted acreage shall not be of the measures of representativeness of the
construed as evidence of sufficient change in the properties studied in compliance with this section.
character of the land to require reassessment until Such documentation must include a record of
such time as development is begun on the platted findings used as the basis for the approval or
acreage. Such manual shall be made available for disapproval of the tax roll in each county pursuant to
distribution to the public at a nominal cost, to include s. 193.1142. In addition, to the greatest extent
cost of printing and circulation. practicable, the department shall study assessment
History. s.41,ch.70-243;s. 1,ch.71-367; s.2,ch.73-172;s. roll strata by subclassifications such as value groups
9, ch.74-234;s. 1,ch. 75-12;s. 10,ch. 76-234; s. 1,ch.77-174; and market areas for each classification or stratum to
s. 5,ch.2002-18; s. 3,ch.2004-349.
be studied, to maximize the representativeness of
195.096 Review of assessment rolls. ratio study samples. For purposes of this section, the
The assessment rolls of each count shall be department shall rely primarily on an assessment-to-
(1) Y
sub'ect to review b the Department of Revenue. sales-ratio study in conducting assessment ratio
� Y p studies in those classifications of property specified
(2) The department shall conduct, no less p p Y p
frequently than once eve 2 ears an in-depth in subsection(3) for which there are adequate market
q y � Y p compute the median and com shall department d The
e e
review of the real property assessment roll of each sa p p
county. The department need not individual) stud the value-weighted mean for each classification or
Y p Y Y
every use-class of property set forth in s. 195.073,but subclassification studied and for the roll as a whole.
shall at a minimum stud the level of assessment in (d) In the conduct of these reviews, the
Y department shall adhere to all standards to which the
relation to just value of each classification specified p
in subsection (3). mareview de th Such in-
p Y include property appraisers are required to adhere.
proceedings �
roceedin s of the value adjustment board and the (e) The department and each property appraiser
in the conduct of these reviews,shall ha coo
audit or review of procedures used by the counties to s p ' and
appraise property. each shall make available to the other all matters and
pp p p Y. records bearing on the preparation and computation
(a) The department shall, at least 3 0 days prior g p p p
to the beginning of an in-depth review in an count of the reviews. The property appraisers shall provide
g g p Y Y' an and all data requested b the department in the
notify the property appraiser in the county of the Y q Y p
pending review. At the request of the property conduct of the studies, including electronic data
p g q p p Y processing tapes. An and all data and samples
appraiser, the department shall consult with the p g p Y p
appraiser regarding the classifications and developed or obtained by the department in the
property pp g g conduct of the studies shall be confidential and
strata to be studied, In order that the review well be
useful to the property appraiser in evaluating his or exempt from the provisions of s. 119.07(1) until a
p p Y pp g presentation of the findings of the studyp g is made to
her procedures.
Eve ro ert a raiser whose u comin the property appraiser. After the presentation of the
(b) Every property Y pp upcoming
roll is subject to an in-depth review shall if requested findings, the department shall provide any and all
� p q data requested b a property appraiser developed or
by the department on or before January 1, deliver q Y p p Y pp p
upon completion of the assessment roll a list of the obtained in the conduct of the studies, including
p p tapes. Direct reimbursable costs of providing the data
parcel numbers of all parcels that did not appear on p p g
shall be borne by the party who requested it. Copies
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of existing data or records, whether maintained or single-family residences, condominiums,
required pursuant to law or rule, or data or records cooperatives, and mobile homes.
otherwise maintained, shall be submitted within 30 2. Residential property that consists of two to
days from the date requested, in the case of written or nine primary living units.
printed information, and within 14 days from the date 3. Agricultural, high-water recharge, historic
requested, in the case of computerized information. property used for commercial or certain nonprofit
(f) Within 120 days after receipt of a county purposes, and other use-valued property.
assessment roll by the executive director of the 4. Vacant lots.
department pursuant to s. 193.1142(1), or within 10 5. Nonagricultural acreage and other
days after approval of the assessment roll, whichever undeveloped parcels.
is later, the department shall complete the review for 6. Improved commercial and industrial
that county and publish the department's findings. property, including apartments with more than nine
The findings must include measures as may be units.
appropriate for each classification or 7. Taxable institutional or governmental,
subclassification studied and related statistical and utility, locally assessed railroad, oil, gas and mineral
analytical details. The measures in the findings must land, subsurface rights, and other real property.
be based on:
1. A 95-percent level of confidence; or If one of the above classes constituted less than 5
2. Ratio study standards that are generally percent of the total assessed value of all real property
p p p Y
accepted by professional appraisal organizations in in a county on the previous assessment roll, the
developing a statistically valid sampling plan if a 95- may department combine it with one or more other
p Y
percent level of confidence is not attainable. classes of real for purposes of assessment
property p �
(g) Notwithstanding any other provision of this ratio studies or use the average weighted e of the other
g g
chapter, in one or more assessment years following a classes for u of calculatingthe level of
natural disaster i purposes p �
n counties for which a state of assessment for all real property in a county. The
p p Y Y
emergency was declared by executive order or department shall also publish such results for an
p p Y
proclamation of the Governor pursuant to chapter subclassifications of the classes or assessment roll it
252, if the department determines that the natural may have chosen to study.
.
disaster creates difficulties in its statistical and
If necessa for com liance with s. 1011.62,
(b) necessary p
analytical reviews of the assessment rolls in affected and for those counties not being studied in the current
counties, the department shall take all practicable Year, the department shall project value-weighted
steps to maximize the representativeness and mean levels of assessment for each county.
. The
reliability of its statistical and analytical reviews and
department shall make its projection based upon the
may use the best information available to estimate the best information available, usingprofessionally
p Y
levels of assessment. This paragraph first applies to accepted methodology, and shall separately allocate
p gY p Y
the 2019 assessment roll and operates retroactively to changes in total assessed value to:
January 1, 2019. 1. New construction, additions, and deletions.
(3)(a) Upon completion of review pursuant to 2. Changes in the value of the dollar.
paragraph (2)(f), the department shall publish the 3. Changes in the market value of property
g p p Y
results of reviews conducted under this section. The other than those attributable to changes in the value
results must include all statistical and analytical of the dollar.
measures computed under this section for the real 4. Changes in the level of assessment.
property assessment roll and independently for the In lieu of the statistical and analytical measures
following r l r 1 if h 1 Y
ea property classes the classes published pursuant to paragraph (a), the department
constituted 5 percent or more of the total assessed shall g computation publish details concerning the of
p
value of real property in a county on the previous tax estimated assessment levels and the allocation of
roll: g chap es in assessed value for those counties not
1. Residential property that consists of one subject to an in-depth review.
primary living unit, including, but not limited to,
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(c) Upon publication of data and findings as
required by this subsection, the department shall
notify the committees of the Senate and of the House
of Representatives having oversight responsibility for
taxation, the appropriate property appraiser, and the
county commission chair or corresponding official
under a consolidated charter. Copies of the data and
findings shall be provided upon request.
(4) It is declared to be the legislative intent that
approval of the rolls by the department pursuant to s.
193.1142 and certification by the value adjustment
board pursuant to s. 193.122(1) shall not be deemed
to impugn the use of postcertification reviews to
require adjustments in the preparation of succeeding
assessment rolls to ensure that such succeeding
assessment rolls do meet the constitutional mandates
of just value.
(5) It is the legislative intent that the department
utilize to the fullest extent practicable objective
measures of market value in the conduct of reviews
pursuant to this section.
(6) Reviews conducted under this section must
include an evaluation of whether nonhomestead
exempt values determined by the appraiser under
applicable provisions of chapter 196 are correct and
whether agricultural and high-water recharge
classifications and classifications of historic property
used for commercial and certain nonprofit purposes
were granted in accordance with law.
(7) When a roll is prepared as an interim roll
pursuant to s. 193.1145, the department shall
compute assessment levels for both the interim roll
and the final approved roll.
(8) Chapter 120 shall not apply to this section.
History. s. 7, ch.73-172; ss. 11,21,ch. 74-234; s. 2,ch.
75-211; s. 13,ch.76-133; ss.7, 10,ch. 80-248; s. 18,ch. 80-
274; ss. 1, 3, 10,ch. 82-208; ss. 3,27,29, 80,ch. 82-226; s. 61,
ch. 89-356; s. 134,ch. 91-112;s. 3,ch. 92-32; s. 7,ch. 93-132;
ss. 5, 19,ch. 95-272; s. 8, ch. 96-204; s. 7,ch. 96-397; ss. 53,
54,ch. 96-406; s. 7, ch. 97-117; s. 5, ch. 97-287; s. 13,ch. 99-
333; ss. 1,2,ch.2001-137; s.49,ch.2001-266; s. 906, ch.
2002-387; s.2,ch.2005-185;s. 1,ch.2006-42; s. 13,ch. 2007-
5; s.4,ch.2011-52; s. 14, ch.2012-193; s. 3,ch. 2019-42; s. 6,
ch. 2020-10.
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FLORIDA STATUTES 196.161 Homestead exemptions; lien imposed on
property of person claiming exemption
CHAPTER 196 although not a permanent resident.
EXEMPTION 196.171 Homestead exemptions; city officials.
196.173 Exemption for deployed
196.001 Property subject to taxation. servicemembers.
196.002 Legislative intent. 196.181 Exemption of household goods and
196.011 Annual application required for personal effects.
exemption. 196.182 Exemption of renewable energy source
196.012 Definitions. devices.
196.015 Permanent residency; factual 196.183 Exemption for tangible personal
determination by property appraiser. property.
196.021 Tax returns to show all exemptions and 196.185 Exemption of inventory.
claims. 196.192 Exemptions from ad valorem taxation.
196.031 Exemption of homesteads. 196.193 Exemption applications; review by
196.041 Extent of homestead exemptions. property appraiser.
196.061 Rental of homestead to constitute 196.194 Value adjustment board; notice;
abandonment. hearings; appearance before the board.
196.071 Homestead exemptions; claims by 196.195 Determining profit or nonprofit status of
members of armed forces. applicant.
196.075 Additional homestead exemption for 196.196 Determining whether property is entitled
persons 65 and older. to charitable, religious, scientific, or
196.081 Exemption for certain permanently and literary exemption.
totally disabled veterans and for 196.1961 Exemption for historic property used for
surviving spouses of veterans; exemption certain commercial or nonprofit
for surviving spouses of first responders purposes.
who die in the line of duty. 196.197 Additional provisions for exempting
196.082 Discounts for disabled veterans; property used by hospitals, nursing
surviving spouse carryover. homes, and homes for special services.
196.091 Exemption for disabled veterans 196.1975 Exemption for property used by nonprofit
confined to wheelchairs. homes for the aged.
196.092 Verification of eligibility for certain 196.1976 Provisions of ss. 196.197(1) or (2) and
disabled veterans and surviving spouses. 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 exemption.
disabled persons. 196.19781 Affordable housing exemption for
196.102 Exemption for certain totally and properties owned by this state.
permanently disabled first responders; 196.19782 Exemption for affordable housing on
surviving spouse carryover. governmental property.
196.111 Property appraisers may notify persons 196.1979 County and municipal affordable housing
entitled to homestead exemption; property exemption.
publication of notice; costs. 196.198 Educational property exemption.
196.121 Homestead exemptions; forms. 196.1983 Charter school exemption from ad
196.131 Homestead exemptions; claims. valorem taxes.
196.141 Homestead exemptions; duty of property 196.1985 Labor organization property exemption.
appraiser. 196.1986 Community centers exemption.
196.151 Homestead exemptions; approval, 196.1987 Biblical history display property
refusal, hearings. exemption.
196.199 Government property exemption.
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196.1993 Certain agreements with local subdivision, municipality, agency, authority, or other
governments for use of public property; public body corporate of the state.
exemption. History. s. 16, ch. 71-133.
196.1995 Economic development ad valorem tax
exemption. 196.002 Legislative intent. For the purposes
196.1996 Economic development ad valorem tax of assessment roll recordkeeping and reporting, the
exemption; effect of ch. 94-13 6. exemptions authorized by each provision of this
196.1997 Ad valorem tax exemptions for historic chapter shall be reported separately for each category
p
ernes. of exemption in each such provision, both as to total
properties.
196.1998 Additional ad valorem tax exemptions for value exempted and as to the number of exemptions
p
historic properties open to the public. granted.
p p p p History.—s. 8, ch. 79-332; s. 3,ch.2007-339.
196.1999 Space laboratories and carriers;
exemption. 196.011 Annual application required for
196.2001 Not-for-profit sewer and water company pp
p p Y exemption.
property exemption. Except as provided in s. 196.081 1 b
(1)(a) p p � )� ),
196.2002 Exemption for s. 501(c)(12) not-for- eve person or organization who on January 1 has
profit water and wastewaters stems. � p g � '
p Y the legal title to real or personal property, except
196.202 Property of widows, widowers, blind inventory,which is entitled b law to exemption from
persons, and persons totally and Y p
p p Y taxation as a result of its ownership and use shall, on
permanently disabled. or before March I of each year, file an application for
196.24 Exemption for disabled ex- Y pp
p exemption with the county property appraiser, listing
servicemember or surviving spouse; and describingthe property for which exemption is
evidence of disabilit p p Y p
Y claimed and certifying its ownership and use. The
196.26 Exemption for real property dedicated in Department of Revenue shall prescribe the forms
for conservation p
perpetuity upon which the application is made. Failure to make
purposes. application, when required, on or before March 1 of
196.28 Cancellation of delinquent taxes upon an year shall constitute a waiver of the exemption
lands used for road purposes, etc. Y Y p
p privilege for that year, except as provided in
196.29 Cancellation of certain taxes on real 1 subsection 7 or subsection(9).
property acquired by a county, school The form to a 1 for an exem tion under
(b) apply p
board,charter school governing board,or S. 196.031 s. 196.081 s. 196.091 s. 196.101 S.
community college district board of '
196.102, s. 196.173, or s. 196.202 must include a
trustees. space for the applicant to list the social security
Property transferred to exempt
number of the applicant and of the applicant's spouse,
governmental unit; tax payment into if any. If an applicant files a timely and otherwise
escrow; taxes due from prior ears. Y pp Y
' p y complete application, and omits the required social
196.31 Taxes against state properties; notice. securitynumbers the application is incomplete. In
196.32 Executive Office of the Governor; pp p
' that event, the property appraiser shall contact the
consent required to certain assessments. applicant, who may refile a complete application by
196.001 Property subject to taxation. April 1. Failure to file a complete application by that
p Y � date constitutes a waiver of the exemption privilege
Unless expressly exempted from taxation, the p .p g
followingproperty shall be subject to taxation in the for that year, except as provided in subsection (7) or
p p Y � subsection
manner rovided b law: (8).
p Y However,a lication for exem tion will not
All real and ersonal ro ert in this state (2) . . pp p
(1) p property Y
and all personal property belonging to persons be required on public roads rights-of--way and borrow
p p p y g g its owned, leased, or held for exclusive
residing in this state, and p
All leasehold interests in ro ert of the governmental use and benefit or on property owned
(2) property Y
United States of the state or an olitical and used exclusively by a municipality for municipal
> Y p
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or public purposes in order for such property to be that county but owns property in some other county
released from all ad valorem taxation. or counties in the state, the property appraiser shall
(3) It shall not be necessary to make annual record a notice of tax lien in such other county or
application for exemption on houses of public counties, identifying the property owned by such
worship, the lots on which they are located, personal person or entity in such county or counties, and it
property located therein or thereon, parsonages, shall become a lien against such property in such
burial grounds and tombs owned by houses of public county or counties.
worship, individually owned burial rights not held for (6) The owner of property that received an
speculation,or other such property not rented or hired exemption in the prior year, or a property owner who
out for other than religious or educational purposes at filed an original application that was denied in the
any time; household goods and personal effects of prior year solely for not being timely filed, may
permanent residents of this state; and property of the reapply on a short form as provided by the
state or any county, any municipality, any school department.The short form shall require the applicant
district, or community college district thereof. to affirm that the use of the property and his or her
(4) When any property has been determined to status as a permanent resident have not changed since
be fully exempt from taxation because of its exclusive the initial application.
use for religious, literary, scientific, or charitable (7)(a) Once an original application for tax
purposes and the application for its exemption has exemption has been granted, in each succeeding year
met the criteria of s. 196.195, the property appraiser on or before February 1, the property appraiser shall
may accept, in lieu of the annual application for mail a renewal application to the applicant, and the
exemption, a statement certified under oath that there property appraiser shall accept from each such
has been no change in the ownership and use of the applicant a renewal application on a form prescribed
property. by the Department of Revenue. Such renewal
(5) It is not necessary to make annual application shall be accepted as evidence of
application for exemption on property used to house exemption by the property appraiser unless he or she
a charter school pursuant to s. 196.1983. The owner denies the application. Upon denial, the property
or lessee of any property used to house a charter appraiser shall serve, on or before July 1 of each year,
school pursuant to s. 196.1983 who is not required to a notice setting forth the grounds for denial on the
file an annual application shall notify the property applicant by first-class mail. Any applicant objecting
appraiser promptly whenever the use of the property to such denial may file a petition as provided for in s.
or the status or condition of the owner or lessee 194.011(3).
changes so as to change the exempt status of the (b) Once an original application for tax
property. If any owner or lessee fails to so notify the exemption has been granted under s. 196.26, the
property appraiser and the property appraiser property owner is not required to file a renewal
determines that for any year within the prior 10 years application until the use of the property no longer
the owner or lessee was not entitled to receive such complies with the restrictions and requirements of the
exemption, the owner or lessee of the property is conservation easement.
subject to the taxes exempted as a result of such (8) The value adjustment board shall grant any
failure plus 15 percent interest per annum and a exemption for an otherwise eligible applicant if the
penalty of 50 percent of the taxes exempted. The applicant can clearly document that failure to apply
property appraiser making such determination shall by March 1 was the result of postal error.
record in the public records of the county a notice of (9) Any applicant who is qualified to receive
tax lien against any property owned by that person or any exemption under subsection (1) and who fails to
entity in the county, and such property must be file an application by March 1, must file an
identified in the notice of tax lien. Such property is application for the exemption with the property
subject to the payment of all taxes and penalties. Such appraiser on or before the 25th day following the
lien when filed shall attach to any property, identified mailing by the property appraiser of the notices
in the notice of tax lien, owned by the person or entity required under s. 194.011(1). Upon receipt of
who illegally or improperly received the exemption. sufficient evidence, as determined by the property
If such person or entity no longer owns property in appraiser, demonstrating the applicant was unable to
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apply for the exemption in a timely manner or property. If any property owner fails to so notify the
otherwise demonstrating extenuating circumstances property appraiser and the property appraiser
judged by the property appraiser to warrant granting determines that for any year within the prior 10 years
the exemption, the property appraiser may grant the the owner was not entitled to receive such exemption,
exemption. If the applicant fails to produce sufficient the owner of the property is subject to the taxes
evidence demonstrating the applicant was unable to exempted as a result of such failure plus 15 percent
apply for the exemption in a timely manner or interest per annum and a penalty of 50 percent of the
otherwise demonstrating extenuating circumstances taxes exempted. Except for homestead exemptions
as judged by the property appraiser,the applicant may controlled by s. 196.161, the property appraiser
file, pursuant to s. 194.011(3), a petition with the making such determination shall record in the public
value adjustment board requesting that the exemption records of the county a notice of tax lien against any
be granted. Such petition must be filed during the property owned by that person or entity in the county,
taxable year on or before the 25th day following the and such property must be identified in the notice of
mailing of the notice by the property appraiser as tax lien. Except as provided in paragraph (b), such
provided in s. 194.011(1). Notwithstanding the property is subject to the payment of all taxes and
provisions of s. 194.013, such person must pay a penalties. Such lien when filed shall attach to any
nonrefundable fee of $15 upon filing the petition. property, identified in the notice of tax lien,owned by
Upon reviewing the petition, if the person is qualified the person who illegally or improperly received the
to receive the exemption and demonstrates particular exemption. If such person no longer owns property in
extenuating circumstances judged by the value that county but owns property in some other county
adjustment board to warrant granting the exemption, or counties in the state, the property appraiser shall
the value adjustment board may grant the exemption record a notice of tax lien in such other county or
for the current year. counties, identifying the property owned by such
2(10)(a) A county may, at the request of the person or entity in such county or counties, and it
property appraiser and by a majority vote of its shall become a lien against such property in such
governing body,waive the requirement that an annual county or counties. Before a lien may be filed, the
application or statement be made for exemption of person or entity so notified must be given 30 days to
property within the county after an initial application pay the taxes.
is made and the exemption granted. The waiver under 2(b) If a homestead exemption is granted as a
this subsection of the annual application or statement result of a clerical mistake or omission by the
requirement applies to all exemptions under this property appraiser, the taxpayer may not be assessed
chapter except the exemption under s. 196.1995. a penalty or interest. Back taxes shall apply only as
Notwithstanding such waiver, refiling of an follows:
application or statement shall be required when any 1. If the person who received the homestead
property granted an exemption is sold or otherwise exemption as a result of a clerical mistake or omission
disposed of, when the ownership changes in any voluntarily discloses to the property appraiser that he
manner,when the applicant for homestead exemption or she was not entitled to the homestead exemption
ceases to use the property as his or her homestead, or before the property appraiser notifies the owner of the
when the status of the owner changes so as to change mistake or omission, no back taxes shall be due.
the exempt status of the property. In its deliberations 2. If the person who received the homestead
on whether to waive the annual application or exemption as a result of a clerical mistake or omission
statement requirement, the governing body shall does not voluntarily disclose to the property appraiser
consider the possibility of fraudulent exemption that he or she was not entitled to the homestead
claims which may occur due to the waiver of the exemption before the property appraiser notifies the
annual application requirement. The owner of any owner of the mistake or omission, back taxes shall be
property granted an exemption who is not required to due for any year or years that the owner was not
file an annual application or statement shall notify the entitled to the limitation within the 5 years before the
property appraiser promptly whenever the use of the property appraiser notified the owner of the mistake
property or the status or condition of the owner or omission.
changes so as to change the exempt status of the
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3. The property appraiser shall serve upon an (f) If an exemption for which the annual
owner that owes back taxes under subparagraph 2. a application is waived pursuant to this subsection will
notice of intent to record in the public records of the be denied by the property appraiser in the absence of
county a notice of tax lien against any property owned the refiling of the application,notification of an intent
by that person in the county, and such property must to deny the exemption shall be mailed to the owner of
be identified in the notice of tax lien. The property the property prior to February 1. If the property
appraiser must include with such notice information appraiser fails to timely mail such notice, the
explaining why the owner is not entitled to the application deadline for such property owner
limitation, the years for which unpaid taxes are due, pursuant to subsection (1) shall be extended to 28
and the manner in which unpaid taxes have been days after the date on which the property appraiser
calculated. Before a lien may be filed, the person or mails such notice.
entity so notified must be given 30 days to pay the (11) At the option of the property appraiser and
taxes. notwithstanding any other provision of this section,
(c) The owner of any property granted an initial or original applications for homestead
exemption under s. 196.26 shall notify the property exemption for the succeeding year may be accepted
appraiser promptly whenever the use of the property and granted after March 1. Reapplication on a short
no longer complies with the restrictions and form as authorized by subsection(6) shall be required
requirements of the conservation easement. If the if the county has not waived the requirement of an
property owner fails to so notify the property annual application. Once the initial or original
appraiser and the property appraiser determines that application and reapplication have been granted, the
for any year within the preceding 10 years the owner property may qualify for the exemption in each
was not entitled to receive the exemption, the owner succeeding year pursuant to the provisions of
of the property is subject to taxes exempted as a result subsection (7) or subsection (10).
of the failure plus 18 percent interest per annum and (12) For exemptions enumerated in paragraph
a penalty of 100 percent of the taxes exempted. The (1)(b), social security numbers of the applicant and
provisions for tax liens in paragraph (a) apply to the applicant's spouse, if any, are required and must
property granted an exemption under s. 196.26. be submitted to the department. Applications filed
(d) A county may, at the request of the property pursuant to subsection (5) or subsection (6) shall
appraiser and by a majority vote of its governing include social security numbers of the applicant and
body, waive the requirement that an annual the applicant's spouse, if any. For counties where the
application be made for the veteran's disability annual application requirement has been waived,
discount granted pursuant to s. 6(e), Art. VII of the property appraisers may require refiling of an
State Constitution after an initial application is made application to obtain such information.
and the discount granted. The disabled veteran (13) Notwithstanding subsection (1), if the
receiving a discount for which annual application has owner of property otherwise entitled to a religious
been waived shall notify the property appraiser exemption from ad valorem taxation fails to timely
promptly whenever the use of the property or the file an application for exemption, and because of a
percentage of disability to which the veteran is misidentification of property ownership on the
entitled changes. If a disabled veteran fails to notify property tax roll the owner is not properly notified of
the property appraiser and the property appraiser the tax obligation by the property appraiser and the
determines that for any year within the prior 10 years tax collector, the owner of the property may file an
the veteran was not entitled to receive all or a portion application for exemption with the property
of such discount, the penalties and processes in appraiser. The property appraiser must consider the
paragraph (a) relating to the failure to notify the application, and if he or she determines the owner of
property appraiser of ineligibility for an exemption the property would have been entitled to the
shall apply. exemption had the property owner timely applied,the
(e) For any exemption under s. 196.101(2), the property appraiser must grant the exemption. Any
statement concerning gross income must be filed with taxes assessed on such property shall be canceled,and
the property appraiser not later than March 1 of every if paid, refunded. Any tax certificates outstanding on
year.
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such property shall be canceled and refund made board of the Division of Medical Quality Assurance;
pursuant to s. 197.432(11). educational direct-support organizations created
History. s. 1, ch. 63-342; ss. 1, 2, ch. 69-55; ss. 21, 35, pursuant to ss. 1001.24, 1004.28, and 1004.70;
ch. 69-106; s.4,ch. 71-133; s. 1,ch.72-276; s.2,ch. 72-290; s. facilities located on the property of eligible entities
21 ch. 72-367; s. 1, ch. 74-2; s. 14, ch. 74-234; s. 3, ch. 74-264; which will become owned b those entities on a date
s.7,ch.76-234;s. 1,ch. 77-102;s.34,ch.79-164;s. 17,ch.79- Y
334; s.2,ch. 80-274;s. 1,ch. 81-219; s.7,ch. 81-308;s. 13,ch. certain; and institutions of higher education, as
82-226; s.25,ch. 83-204;s. 8,ch. 85-202;s. 1,ch. 85-315;s. 1, defined under and participating in the Higher
ch. 88-65; s. 3,ch. 88-101; s. 59, ch. 89-356; s. 1,ch. 89-365; s. Educational Facilities Financing Act.
3, ch. 90-343; s. 155, ch. 91-112; s. 4, ch. 92-32; ss. 22,45, ch. (6) Governmental,municipal, or public purpose
94-353;s. 1471,ch.95-147;s. 1,ch.98-289; s.6,ch.2000-157;
s. 1,ch.2000-262; s.4,ch.2000-335; s.2,ch.2007-36;s.2,ch. or function shall be deemed to be served or performed
2009-135; s. 5, ch. 2009-157; s. 25, ch. 2010-5; s. 3, ch. 2011- when the lessee under any leasehold Interest created
93;s.56,ch.2011-151;s.3,ch.2015-115;s. 1,ch.2016-110;s. in property of the United States,the state or any of its
1, ch. 2017-105; s. 33, ch. 2020-2; s. 1, ch. 2020-140; s. 1, ch. political subdivisions, or any municipality, agency,
2022-219; s.4,ch. 2024-101;s. 9,ch.2024-158. special district, authority, or other public body
o e s demonstrated
1Note. Redesignated as subsection (8) by s. 4, ch. 2024- f thtate is dtrated to perform a
2Note. Section 17, ch. 2024-158, provides that "[t]he function or serve a governmental purpose which
amendments made by this act to ss. 193.155, 193.703, 196.011, could properly be performed or served by an
196.031, 196.075, and 196.161, Florida Statutes, first apply appropriate governmental unit or which is
beginning with the 2025 property tax roll." demonstrated to perform a function or serve a
Note. Former s. 192.062. which would otherwise be a valid subject for
purpose J
196.012 Definitions. For the of this the allocation of public funds. For purposes of the
purpose preceding sentence an activity undertaken b a lessee
chapter, the following terms are defined as follows, p g ' Y Y
except where the context clearly indicates otherwise: which is permitted under the terms of its lease of real
p Y ro as an aviation area on an airport
(1) Exempt use of property or use of pert designated property g
for exempt purposes"means predominant or layout plan which has been approved by the Federal
property p p � p l h hi real property
d t which
t i i Ad Administration an ro
exclusive use of property owned by an exempt entity Aviationp p Y is
for educational literary, scientific religious, used for the administration, operation, business
' g offices and activities related specifically thereto in
charitable, or governmental purposes, as defined in p y
this chapter. connection with the conduct of an aircraft full service
p fixed base operation which provides goods and
(2) "Exclusive use of property" means use of p p
solely for exempt purposes. Such purposes services to the general aviation public in the
property Y p p � p � romotion of air commerce shall be deemed an
may Include more than one class of exempt use. p
"Predominant use ofproperty"means use ofactivity which serves a governmental, municipal, or
(3)
for exempt purposes in excess of 50 percent public purpose or function. Any activity undertaken
property p p � p b a lessee which is permitted under the terms of its
but less than exclusive. Y
"Use" means the exercise of an ri ht or lease of real property designated as a public airport as
(4) Y g
power over real or personal property incident to the defined in s. 332.004(14)by municipalities, agencies,
p p p p Y special districts authorities or other public bodies
ownership of the property. p ' '
(5) "Educational institution" means a federal corporate and public bodies politic of the state, a
state parochial, church or private school college, or spaceport as defined in s. 331.303, or which is located
' p p g ' in a dee water port identified in s. 403.021(9)(b) and
universityconducting regular classes and courses of p p
g g owned b one of the foregoing governmental units
study required for eligibility to certification by, Y g g g '
accreditation to or membershipi the State subject to a leasehold or other possessory interest of
' n anon nongovernmental lessee that is deemed to perform
Department of Education of Florida, Southern g
Association of Colleges and Schools or the Florida an aviation, airport, aerospace, maritime, or port
o
Council of Independent Schools; a nonprofit private purpose or operation shall be deemed an activity that
school the principal activity of which is conducting serves a governmental, municipal, or public purpose.
p p Y g b regular classes and courses of study accepted for The use Y a lessee, licensee, or management
continuingpostgraduate dental education credit b company of real property or a portion thereof as a
p g Y a convention center, visitor center, sports facility with
> p Y
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permanent seating, concert hall, arena, stadium,park, way telecommunications services to the public for
or beach is deemed a use that serves a governmental, hire by the use of a telecommunications facility, as
municipal, or public purpose or function when access defined in s. 364.02(14), and for which a certificate is
to the property is open to the general public with or required under chapter 364 does not constitute an
without a charge for admission. If property deeded to exempt use for purposes of s. 196.199, unless the
a municipality by the United States is subject to a telecommunications services are provided by the
requirement that the Federal Government, through a operator of a public-use airport, as defined in s.
schedule established by the Secretary of the Interior, 332.0041 for the operator's provision of
determine that the property is being maintained for telecommunications services for the airport or its
public historic preservation, park, or recreational tenants, concessionaires, or licensees, or unless the
purposes and if those conditions are not met the telecommunications services are provided by a public
property will revert back to the Federal Government, hospital.
then such property shall be deemed to serve a (7) "Charitable purpose" means a function or
municipal or public purpose. The term"governmental service which is of such a community service that its
purpose" also includes a direct use of property on discontinuance could legally result in the allocation
federal lands in connection with the Federal of public funds for the continuance of the function or
Government's Space Exploration Program or service. It is not necessary that public funds be
spaceport activities as defined in s. 212.02(22). Real allocated for such function or service but only that
property and tangible personal property owned by the any such allocation would be legal.
Federal Government or Space Florida and used for (8) "Hospital" means an institution which
defense and space exploration purposes or which is possesses a valid license granted under chapter 395
put to a use in support thereof shall be deemed to on January 1 of the year for which exemption from ad
perform an essential national governmental purpose valorem taxation is requested.
and shall be exempt. "Owned by the lessee" as used (9) "Nursing home" or "home for special
in this chapter does not include personal property, services" means an institution that possesses a valid
buildings, or other real property improvements used license under chapter 400 or part I of chapter 429 on
for the administration,operation,business offices and January 1 of the year for which exemption from ad
activities related specifically thereto in connection valorem taxation is requested.
with the conduct of an aircraft full service fixed based (10) "Gross income" means all income from
operation which provides goods and services to the whatever source derived, including, but not limited
general aviation public in the promotion of air to,the following items,whether actually owned by or
commerce provided that the real property is received by, or not received by but available to, any
designated as an aviation area on an airport layout person or couple: earned income, income from
plan approved by the Federal Aviation investments, gains derived from dealings in property,
Administration. For purposes of determination of interest, rents, royalties, dividends, annuities, income
"ownership," buildings and other real property from retirement plans, pensions, trusts, estates and
improvements which will revert to the airport inheritances, and direct and indirect gifts. Gross
authority or other governmental unit upon expiration income specifically does not include payments made
of the term of the lease shall be deemed "owned" by for the medical care of the individual, return of
the governmental unit and not the lessee. Also, for principal on the sale of a home, social security
purposes of determination of ownership under this benefits, or public assistance payments payable to the
section or s. 196.199(5), flight simulation training person or assigned to an organization designated
devices qualified by the Federal Aviation specifically for the support or benefit of that person.
Administration, and the equipment and software (11) "Totally and permanently disabled person"
necessary for the operation of such devices, shall be means a person who is currently certified by two
deemed "owned" by a governmental unit and not the licensed physicians of this state who are
lessee if such devices will revert to that governmental professionally unrelated, by the United States
unit upon the expiration of the term of the lease, Department of Veterans Affairs or its predecessor, or
provided the governing body of the governmental by the Social Security Administration, to be totally
unit has approved the lease in writing. Providing two- and permanently disabled.
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(12) "Couple" means a husband and wife time of the annexation, is receiving an economic
legally married under the laws of any state or development ad valorem tax exemption from the
territorial possession of the United States or of any county under s. 196.1995.
foreign country. (15) "Expansion of an existing business"
(13) "Real estate used and owned as a means:
homestead" means real property to the extent (a)1. A business or organization establishing 10
provided in s. 6(a), Art. VII of the State Constitution, or more new jobs to employ 10 or more full-time
but less any portion thereof used for commercial employees in this state, paying an average wage for
purposes, with the title of such property being such new jobs that is above the average wage in the
recorded in the official records of the county in which area, which principally engages in any of the
the property is located. Property rented for more than operations referred to in subparagraph(14)(a)1.; or
6 months is presumed to be used for commercial 2. A business or organization establishing 25 or
purposes. more new jobs to employ 25 or more full-time
(14) "New business"means: employees in this state, the sales factor of which, as
(a)1. A business or organization establishing 10 defined by s. 220.15(5), for the facility with respect
or more new jobs to employ 10 or more full-time to which it requests an economic development ad
employees in this state, paying an average wage for valorem tax exemption is less than 0.50 for each year
such new jobs that is above the average wage in the the exemption is claimed;provided that such business
area,which principally engages in any one or more of increases operations on a site located within the same
the following operations: county, municipality, or both colocated with a
a. Manufactures, processes, compounds, commercial or industrial operation owned by the
fabricates, or produces for sale items of tangible same business or organization under common control
personal property at a fixed location and which with the same business or organization, resulting in a
comprises an industrial or manufacturing plant; or net increase in employment of not less than 10
b. Is a target industry business as defined in s. percent or an increase in productive output or sales of
288.005; not less than 10 percent.
2. A business or organization establishing 25 or 1(b) Any business or organization located in an
more new jobs to employ 25 or more full-time area that was designated as an enterprise zone
employees in this state, the sales factor of which, as pursuant to chapter 290 as of December 30, 2015, or
defined by s. 220.15(5), for the facility with respect brownfield area that increases operations on a site
to which it requests an economic development ad located within the same zone or area colocated with a
valorem tax exemption is less than 0.50 for each year commercial or industrial operation owned by the
the exemption is claimed; or same business or organization under common control
3. An office space in this state owned and used with the same business or organization.
by a business or organization newly domiciled in this (16) "Permanent resident" means a person who
state; provided such office space houses 50 or more has established a permanent residence as defined in
full-time employees of such business or organization; subsection(17).
provided that such business or organization office (17) "Permanent residence" means that place
first begins operation on a site clearly separate from where a person has his or her true, fixed, and
any other commercial or industrial operation owned permanent home and principal establishment to
by the same business or organization. which, whenever absent, he or she has the intention
1(b) Any business or organization located in an of returning. A person may have only one permanent
area that was designated as an enterprise zone residence at a time; and, once a permanent residence
pursuant to chapter 290 as of December 30, 2015, or is established in a foreign state or country, it is
brownfield area that first begins operation on a site presumed to continue until the person shows that a
clearly separate from any other commercial or change has occurred.
industrial operation owned by the same business or (18) "Enterprise zone" means an area
organization. designated as an enterprise zone pursuant to s.
(c) A business or organization that is situated on 290.0065. This subsection expires on the date
property annexed into a municipality and that, at the
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specified in s. 290.016 for the expiration of the matching the address of the physical location where
Florida Enterprise Zone Act. 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 issued
Armed Forces on active duty or state active duty, a under s. 322.051 and evidence of relinquishment of
member of the Florida National Guard, or a member driver licenses from any other states.
of the United States Reserve Forces. (7) Issuance of a Florida license tag on any
History. . 1, ch. 71-133; s. 1, ch. 72-367; s. 1, ch. 73- motor vehicle owned by the applicant.
340; s. 14, ch. 74-234; s. 13, ch. 76-234; s. 1, ch. 77-447; s. 6, (8) The address as listed on federal income tax
ch. 80-163; s. 1, ch. 80-347; s. 2, ch. 81-219; s. 85, ch. 81-259;
s.9,ch. 82-119;s.29,ch. 84-356;s. 1,ch. 88-102;s.45,ch.91- returns filed by the applicant.
45; s. 87, ch. 91-112; s. 1, ch. 91-121; s. 1, ch. 91-196; s. 3, ch. (9) The location where the applicant's bank
92-167; s. 58, ch. 92-289; s. 9, ch. 93-132; s. 3, ch. 93-233; s. statements and checking accounts are registered.
61,ch.93-268;s.67,ch. 94-136;ss.59,66,ch. 94-353;s. 1472, (10) Proof of payment for utilities at the
ch. 95-147; s. 4, ch. 95-404; s. 3, ch. 97-197; s. 25, ch. 97-255; property for which permanent residency is being
s. 2, ch. 97-294; s. 109, ch. 99-251; s. 11, ch. 99-256; s. 29, ch.
2001-79; s. 2B ch. 2002-183� s. 907 ch. 2002-3 87; s. 20 ch. claimed.
2003-32; s. 1, ch.2005-42; s.�20,ch. 2005-132; s. 17,ch.2005- History. s. 2, ch. 81-219; s. 990, ch. 95-147; s. 8, ch.
287; s. 52,ch. 2006-60; s. 4,ch. 2006-291; s. 14, ch.2007-5; s. 2006-312; s. 3,ch. 2009-135.
6, ch. 2008-227; s. 54, ch. 2011-36; s. 31, ch.2011-64; s. 1,ch.
2011-182; s. 20, ch. 2012-5; s. 4, ch. 2013-77; s. 2, ch. 2016- 196.021 Tax returns to show all exemptions
220; s. 3,ch.2017-36; s. 14,ch.2023-173; s. 13,ch. 2025-208. and claims. In making tangible personal property
Note. s. 14, ch. 2025-208 provides "The amendments tax returns under this chapter it shall be the duty of
made by this act to s. 196.012,Florida Statutes,first apply to the the taxpayer to completely disclose and claim any and
2026 tax roll." all lawful or constitutional exemptions from taxation
196.015 Permanent residency; factual to which the taxpayer may be entitled or which he or
y she may desire to claim in respect to taxable tangible
determination by property appraiser. Intention y p g
to establish a permanent residence in this state is a personal property. The failure to disclose and include
p exemptions,exeman
factual determination to be made, in the first instance, suchp if any, in a tangible personal
b the property appraiser. Although an one factor is property tax return made under this chapter shall be
y p p y pp g y deemed a waiver of the same on the art of the
not conclusive of the establishment or p
nonestablishment of permanent residence, the taxpayer and no such exemption or claim thereof
p ft shall the
reafter ereaer
following are relevant factors that may be considered s be allowed for that tax year.
b the property appraiser in making his or her History. s. 14,ch.20723, 1941;ss. 1,2,ch.69-55;s.991,
y p p y pp g ch. 95-147.
determination as to the intent of a person claiming a Note. Former s. 200.15.
homestead exemption to establish a permanent
residence in this state: 196.031 Exemption of homesteads.
(1) A formal declaration of domicile by the (1)(a) A person who, on January 1,has the legal
applicant recorded in the public records of the county title or beneficial title in equity to real property in this
in which the exemption is being sought. state and who in good faith makes the property his or
(2) Evidence of the location where the her permanent residence or the permanent residence
applicant's dependent children are registered for of another or others legally or naturally dependent
school. upon him or her, is entitled to an exemption from all
(3) The place of employment of the applicant. taxation, except for assessments for special benefits,
(4) The previous permanent residency by the up to the assessed valuation of $25,000 on the
applicant in a state other than Florida or in another residence and contiguous real property, as defined in
country and the date non-Florida residency was s. 6,Art. VII of the State Constitution. Such title may
terminated. be held by the entireties,jointly, or in common with
(5) Proof of voter registration in this state with others, and the exemption may be apportioned among
the voter information card address of the applicant, or such of the owners as reside thereon, as their
other official correspondence from the supervisor of respective interests appear. If only one of the owners
elections providing proof of voter registration, of an estate held by the entireties or held jointly with
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the right of survivorship resides on the property, that unit.A corporation leasing land for a term of 98 years
owner is allowed an exemption of up to the assessed or more for the purpose of maintaining and operating
valuation of$25,000 on the residence and contiguous a cooperative thereon shall be deemed the owner for
real property. However, an exemption of more than purposes of this exemption.
$25,000 is not allowed to any one person or on any (3) The exemption provided in this section does
one dwelling house, except that an exemption up to not apply with respect to the assessment roll of a
the assessed valuation of$25,000 may be allowed on county unless and until the roll of that county has
each apartment or mobile home occupied by a tenant- been approved by the executive director pursuant to
stockholder or member of a cooperative corporation s. 193.1142.
and on each condominium parcel occupied by its (4) The exemption provided in this section
owner. Except for owners of an estate held by the applies only to those parcels classified and assessed
entireties or held jointly with the right of as owner-occupied residential property or only to the
survivorship, the amount of the exemption may not portion of property so classified and assessed.
exceed the proportionate assessed valuation of all (5) For the purpose of applying the exemptions
owners who reside on the property. Before such in this section, the real property includes portions of
exemption may be granted, the deed or instrument the real property and contiguous real property
shall be recorded in the official records of the county assessed solely on the basis of character or use
in which the property is located. The property pursuant to s. 193.461 or s. 193.501 or assessed
appraiser may request the applicant to provide pursuant to s. 193.505.
additional ownership documents to establish title. (6) A person who is receiving or claiming the
(b) Every person who qualifies to receive the benefit of an ad valorem tax exemption or a tax credit
exemption provided in paragraph (a) is entitled to an in another state where permanent residency is
additional exemption of up to$25,000 on the assessed required as a basis for the granting of that ad valorem
valuation greater than $50,000 for all levies other tax exemption or tax credit is not entitled to the
than school district levies. The $25,000 value of the homestead exemption provided by this section. This
additional exemption provided in this paragraph shall subsection does not apply to a person who has the
be adjusted annually on January 1 of each year for legal or equitable title to real estate in Florida and
inflation using the percentage change in the maintains thereon the permanent residence of another
Consumer Price Index for All Urban Consumers, legally or naturally dependent upon the owner.
U.S. City Average, all items 1967=100, or successor (7) When homestead property is damaged or
reports for the preceding calendar year as initially destroyed by misfortune or calamity and the property
reported by the United States Department of Labor, is uninhabitable on January 1 after the damage or
Bureau of Labor Statistics, if such percent change is destruction occurs, the homestead exemption may be
positive. granted if the property is otherwise qualified and if
(2) As used in subsection (1), the term the property owner notifies the property appraiser that
"cooperative corporation" means a corporation, he or she intends to repair or rebuild the property and
whether for profit or not for profit, organized for the live in the property as his or her primary residence
purpose of owning, maintaining, and operating an after the property is repaired or rebuilt and does not
apartment building or apartment buildings or a claim a homestead exemption on any other property
mobile home park to be occupied by its stockholders or otherwise violate this section. Failure by the
or members; and the term "tenant-stockholder or property owner to commence the repair or rebuilding
member" means an individual who is entitled, solely of the homestead property within 5 years after
by reason of his or her ownership of stock or January 1 following the property's damage or
membership in a cooperative corporation, as destruction constitutes abandonment of the property
evidenced in the official records of the office of the as a homestead. After the 5-year period, the
clerk of the circuit court of the county in which the expiration, lapse, nonrenewal, or revocation of a
apartment building is located, to occupy for dwelling building permit issued to the property owner for such
purposes an apartment in a building owned by such repairs or rebuilding also constitutes abandonment of
corporation or to occupy for dwelling purposes a the property as homestead.
mobile home which is on or a part of a cooperative
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(8) Unless the homestead property is totally such real property is based upon an instrument
exempt from ad valorem taxation, the exemptions granting to him or her a beneficial interest for life,
provided in paragraphs (1)(a) and(b) shall be applied such interest being hereby declared to be "equitable
before other homestead exemptions, which shall then title to real estate," as that term is employed in s. 6,
be applied in the order that results in the lowest Art. VII of the State Constitution; and such person
taxable value. shall be entitled to the homestead tax exemption
History. ss. 1, 2, ch. 17060, 1935; CGL 1936 Supp. irrespective of whether such interest was created prior
897(2); s. 1,ch. 67-339; ss. 1,2, ch. 69-55; ss. 1,3, ch. 71-309; or subsequent to the effective date of this act.
S. 1, ch. 72-372; s. 1, ch. 72-373; s. 9, ch. 74-227; s. 1, ch. 74- History. s. 2, ch. 17060, 1935; CGL 1936 Supp. 897(3);
264; s. 1,ch.77-102;s. 3,ch.79-332; s.4,ch. 80-261;s. 10,ch. S. 1,ch. 65-281; s.2,ch. 67-339; ss. 1,2,ch. 69-55; s. 1,ch.69-
80-274; s. 3, ch. 81-219; s. 9, ch. 81-308; s. 11, ch. 82-208; ss. 68; s. 1, ch. 73-201; s. 1, ch. 78-324; s. 35, ch. 79-164; s. 4,ch.
241 80,ch. 82-226;s. 1,ch. 84-327;s. 1,ch. 85-232;s.5,ch.92- 81-219; s. 35,ch. 94-353; s. 1474,ch. 95-147.
32; s. 1, ch. 93-65; s. 10, ch. 93-132; ss. 33, 34, ch. 94-353; s. Note. Former s. 192.13.
1473,ch. 95-147; s. 2, ch. 2001-204; s. 908, ch.2002-3 87; s.2,
ch. 2006-311; s. 6, ch. 2007-339; s. 8, ch. 2008-173; s. 1, ch. 196.061 Rental of homestead to constitute
2010-176; s.2,ch.2012-57; s. 17,ch.2012-193; s. 8,ch.2013-
72;s. 1,ch.2017-35;s. 5,ch.2022-97;s. 10,ch.2024-158;s. 1, abandonment.
ch. 2024-261. (1) The rental of all or substantially all of a
Note. Former s. 192.12. dwelling previously claimed to be a homestead for
tax purposes shall constitute the abandonment of such
196.041 Extent of homestead exemptions.(1) Vd i dwellin as a homestead, and the abandonment
enees n possession of real estate under g
p continues until the dwelling h occupied b
bona fide contracts to purchase when such g is physically sicall y p Y
p the owner. However, such abandonment of the
instruments, under which they claim title, are homestead after January 1 of an year does not affect
recorded in the office of the clerk of the circuit court Y Y Y
the homestead exemption for tax purposes for that
where said properties lie, and who reside thereon in articular year unless the property is rented for more
good faith and make the same their permanent p Y p p Y
g p
residence; persons residing on real estate by virtue of than 30 days per calendar year for 2 consecutive
ears.
dower or other estates therein limited in time by deed, Y
(2) This section does not apply to a member of
will, jointure, or settlement; and lessees owning the the Armed Forces of the United States whose service
leasehold interest in a bona fide lease having an is the result of a mandator obligation imposed b the
original term of 98 ears or more in a residential Y g p Y
Y federal Selective Service Act or who volunteers for
parcel or in a condominium parcel as defined in service as a member of the Armed Forces of the
chapter 718, or persons holding leases of 50 years or United States. Moreover, valid militaryorders
more existingprior to June 19 1973 for the purpose
p p transferring such member are sufficient to maintain
of homestead exemptions from ad valorem taxes and permanent residence for the purpose of s. 196.015 for
no other purpose, shall be deemed to have legal or p p �
p g the member and his or her spouse.
beneficial and equitable title to said property. In History. s. 1,ch.59-270;s. 1,ch.67-459;ss. 1,2,ch.69-
addition, a tenant-stockholder or member of a 55; s. 5, ch. 95-404; s. 8, ch. 96-397; s. 3, ch. 2010-182; s. 18,
cooperative apartment corporation who is entitled ch.2012-193; s. 1,ch. 2013-64.
solely by reason of ownership of stock or Note. Former s. 192.141.
membership in the corporation to occupy for dwelling .
an apartment in a building owned b the 196.071 Homestead exemptions, claims by
purposes p g Y members of armed forces. Ever person who is
corporation, for the purpose of homestead exemption Y
from ad valorem taxes and for no otherpurpose, is entitled to homestead exemption in this state and who
is servingin branch of the Armed Forces of the
deemed to have beneficial title in equity to said any
apartment and a proportionate share of the land on United States, shall file a claim for such exemption as
p p p required b law, either in person, or, if b reason of
which the building is situated. q Y p Y
A erson who otherwise ualifies b the such service he or she is unable to file such claim in
(2) p q Y
required residence for the homestead tax exemption person he or she may file such claim through his or
q p her next of kin or an through other person he or she
provided in s. 196.031 shall be entitled to such g Y
exemption where the erson's possessory right in may duly authorize in writing to file such claim.
p p p rY g
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History. s. 1, ch.28199, 1953; ss. 1,2, ch. 69-55; s. 992, (a) It must be adopted under the procedures for
ch. 95-147. adoption of a nonemergency ordinance specified in
Note. Former s. 192.161. chapter 125 b a board of count commissioners or
p y y
196.075 Additional homestead exemption for chapter 166 by a municipal governing authority,
p except that the exemption authorized bparagraph
persons 65 and older. p p y
(1) As used in this section the term: (2)(b) must be authorized by a super majority (a
"Household" means a erson or rou of majority plus one) vote of the members of the
(a) p group
persons living together in a room or group of rooms governing body of the county or municipality
p g g g p granting such exemption.
as a housing unit, but the term does not include g g p
persons boarding in or renting a portion of the (b) It must specify that the exemption applies
p g g p only to taxes levied b the unit of government
dwelling. y y
"Household income" means the adjusted granting the exemption. Unless otherwise specified
(b) J
gross income as defined in s. 62 of the United States by the county or municipality, this exemption will
g apply to all tax levies of the count or municipality
Internal Revenue Code, of all members of a ppy y p y
household. granting the exemption, including dependent special
(2) In accordance with s. 6(d), Art. VII of the districts and municipal service taxing units.
State Constitution' y the board of count (c) It must specify the amount of the exemption,
which may not exceed the applicable amount
commissioners of any county or the governing y pp
authorityof an municipality may adopt an ordinance specified in subsection (2). If the county or
y p y y p municipality s
to allow either or both of the following additional mun p y specifies a different exemption amount
homestead exemptions: for dependent special districts or municipal service
p g taxin units the exemption amount must be uniform
(a) Up to$50,000 for a person who has the legal � p
ore equitable title to real estate and maintains thereon in all dependent special districts or municipal service
q taxingunits within the count or municipality.
the permanent residence of the owner, who has y
attained age 65 and whose household income does (d) It must require that a taxpayer claiming the
exemption for the first time submit to the property
not exceed $20,000. p p p y
(b) The amount of the assessed value of the appraiser, not later than March 1, a sworn statement
property for a p g person who has the legal oreq equitable of household income on a form prescribed by the
p title to real estate with a Just value less than$250,000, Department of Revenue.
as determined in the first tax year that the owner (5) The department must require by rule that the
y filing of the statement be supported b copies of an
applies and is eligible for the exemption, and who has g pp y p y
maintained thereon the permanent residence of the federal income tax returns for the prior year, any
p wage and earnings statements (W-2 forms anowner for at least 25 ears who has attained a e 65 g g )' y
y g request for an extension of time to file returns and
and whose household income does not exceed the q '
income limitation prescribed in paragraph (a), as any other documents it finds necessary, for each
p p g p
calculated in subsection (3). member of the household, to be submitted for
(3) The $20 000 income limitation shall inspection by the property appraiser. The taxpayer's
be adjusted annually' � y percentage on January 1 b the ercenta e sworn statement shall attest to the accuracy of the
permission to allow review of
an rant
change in the average cost-of-living Index in the documentsg p
period January1 through December 31 of the the documents if requested by the property appraiser.
b d ecte i b h t d the documents have been inspected immediate prior year compared with the same period Once p y the
for the average year prior to that. The index is the of property appraiser, they shall be returned to the
y p g Annualld.or otherwise destroyed.
ro e
the monthly consumer-price-index figures for the taxpayer y y, the
stated 12-month period, relative to the United States property appraiser shall notify each taxpayer of the
adjusted income limitation set forth in subsection(3).
as a whole issued b the United States De artment J
y p The taxpayer must notify the property appraiser b
of Labor. y p p y pp y
An ordinance rantin an additional May 1 if his or her household income exceeds the
(4) granting
homestead exemption as authorized b this section most recent adjusted income limitation. The property
p y raiser may conduct random audits of the
must meet the following requirements: appraiser y
taxpayers' sworn statements to ensure the accuracy of
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the household income reported. If selected for audit, this section is improperly granted as a result of a
a taxpayer shall execute Internal Revenue Service clerical mistake or omission by the property
Form 8821 or 4506, which authorizes the Internal appraiser, the person who improperly received the
Revenue Service to release tax information to the exemption may not be assessed a penalty and interest.
property appraiser's office. All reviews conducted in Back taxes shall apply only as follows:
accordance with this section shall be completed on or 1. If the person who received the additional
before June 1. The property appraiser may not grant homestead exemption under this section as a result of
the exemption if the required documentation a clerical mistake or omission voluntarily discloses to
requested is not provided. the property appraiser that he or she was not entitled
(6) The board of county commissioners or to the homestead exemption before the property
municipal governing authority must deliver a copy of appraiser notifies the owner of the mistake or
any ordinance adopted under this section to the omission, no back taxes shall be due.
property appraiser no later than December 1 of the 2. If the person who received the additional
year prior to the year the exemption will take effect. homestead exemption under this section as a result of
If the ordinance is repealed, the board of county a clerical mistake or omission does not voluntarily
commissioners or municipal governing authority disclose to the property appraiser that he or she was
shall notify the property appraiser no later than not entitled to the homestead exemption before the
December 1 of the year prior to the year the property appraiser notifies the owner of the mistake
exemption expires. or omission, back taxes shall be due for any year or
(7) Those persons entitled to the homestead years that the owner was not entitled to the limitation
exemption in s. 196.031 may apply for and receive an within the 5 years before the property appraiser
additional homestead exemption as provided in this notified the owner of the mistake or omission.
section. Receipt of the additional homestead 3. The property appraiser shall serve upon an
exemption provided for in this section shall be subject owner that owes back taxes under subparagraph 2. a
to the provisions of ss. 196.131 and 196.161, if notice of intent to record in the public records of the
applicable. county a notice of tax lien against any property owned
(8) If title is held jointly with right of by that person in the county, and such property must
survivorship, the person residing on the property and be identified in the notice of tax lien. The property
otherwise qualifying may receive the entire amount appraiser must include with such notice information
of the additional homestead exemption. explaining why the owner is not entitled to the
1(9)(a) If the property appraiser determines that limitation, the years for which unpaid taxes are due,
for any year within the immediately previous 10 years and the manner in which unpaid taxes have been
a person who was not entitled to the additional calculated. Before any such lien may be filed, the
homestead exemption under this section was granted owner must be given 30 days within which to pay the
such an exemption, the property appraiser shall serve taxes, penalties, and interest. Such a lien is subject to
upon the owner a notice of intent to record in the the procedures and provisions set forth in s.
public records of the county a notice of tax lien 196.161(3).
against any property owned by that person in the History. s. 1,ch.99-341;s. 1,ch.2002-52;s. 1,ch.2007-
county, and that property must be identified in the 4; s. 26, ch. 2010-5; s. 1, ch. 2012-57; s. 9, ch. 2013-72; s. 27,
notice of tax lien. Any property that is owned by the
ch.2014-17;s. 1,ch.2016-121;s.33,ch.2019-3;s. 1,ch.2021-
208; s. 11 ch.2024-158.
taxpayer and is situated in this state is subject to the 1Note. Section 17, ch. 2024-158, provides that "[t]he
taxes exempted by the improper homestead amendments made by this act to ss. 193.155, 193.7031 196.0111
exemption, plus a penalty of 50 percent of the unpaid 196.031, 196.075, and 196.161, Florida Statutes, first apply
taxes for each year and interest at a rate of 15 percent beginning with the 2025 property tax roll."
per annum. Before any such lien may be filed, the .
owner must be given 30 days within which to a the 196.081 Exemption for certain permanently
g y pay and totally disabled veterans and for surviving
taxes, penalties, and interest. Such a lien is subject to y g
the procedures and provisions set forth in s. spouses of veterans; exemption for surviving
p spouses of first responders who die in the line of
196.161(3). s p p
If the additional homestead exem tion under duty.(b) p
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(1)(a) Any real estate that is owned and used as necessary to allow the prorated refund of taxes for the
a homestead by a veteran who was honorably previous tax year.
discharged with a service-connected total and (2) The production by a veteran or the spouse or
permanent disability and for whom a letter from the surviving spouse of a letter of total and permanent
United States Government or United States disability from the United States Government or
Department of Veterans Affairs or its predecessor has United States Department of Veterans Affairs or its
been issued certifying that the veteran is totally and predecessor before the property appraiser of the
permanently disabled is exempt from taxation, if the county in which property of the veteran lies is prima
veteran is a permanent resident of this state on facie evidence of the fact that the veteran or the
January 1 of the tax year for which exemption is being surviving spouse is entitled to the exemption.
claimed or was a permanent resident of this state on (3) If the totally and permanently disabled
January 1 of the year the veteran died. veteran predeceases his or her spouse and if,upon the
(b)1. If legal or beneficial title to property is death of the veteran, the spouse holds the legal or
acquired between January 1 and November 1 of any beneficial title to the homestead and permanently
year by a veteran or his or her surviving spouse resides thereon as specified in s. 196.031, the
receiving an exemption under this section on another exemption from taxation carries over to the benefit of
property for that tax year, the veteran or his or her the veteran's spouse until such time as he or she
surviving spouse is entitled to a refund,prorated as of remarries or sells or otherwise disposes of the
the date of transfer, of the ad valorem taxes paid for property. If the spouse sells the property, the spouse
the newly acquired property if he or she applies for may transfer an exemption not to exceed the amount
and receives an exemption under this section for the granted from the most recent ad valorem tax roll to
newly acquired property in the next tax year. If the his or her new residence, as long as it is used as his or
property appraiser finds that the applicant is entitled her primary residence and he or she does not remarry.
to an exemption under this section for the newly (4) Any real estate that is owned and used as a
acquired property, the property appraiser shall homestead by the surviving spouse of a veteran who
immediately make such entries upon the tax rolls of died from service-connected causes while on active
the county that are necessary to allow the prorated duty as a member of the United States Armed Forces
refund of taxes for the previous tax year. and for whom a letter from the United States
2. If legal or beneficial title to property is Government or United States Department of Veterans
acquired between January 1 and November 1 of any Affairs or its predecessor has been issued certifying
year by a veteran or his or her surviving spouse who that the veteran who died from service-connected
is not receiving an exemption under this section on causes while on active duty is exempt from taxation.
another property for that tax year, and as of January 1 (a) The production of the letter by the surviving
of that tax year,the veteran was honorably discharged spouse which attests to the veteran's death while on
with a service-connected total and permanent active duty is prima facie evidence that the surviving
disability and for whom a letter from the United spouse is entitled to the exemption.
States Government or United States Department of (b) The tax exemption carries over to the benefit
Veterans Affairs or its predecessor has been issued of the veteran's surviving spouse as long as the
certifying that the veteran is totally and permanently spouse holds the legal or beneficial title to the
disabled, the veteran or his or her surviving spouse is homestead, permanently resides thereon as specified
entitled to a refund,prorated as of the date of transfer, in s. 196.031, and does not remarry. If the surviving
of the ad valorem taxes paid for the newly acquired spouse sells the property, the spouse may transfer an
property if he or she applies for and receives an exemption not to exceed the amount granted under
exemption under this section for the newly acquired the most recent ad valorem tax roll to his or her new
property in the next tax year. If the property appraiser residence as long as it is used as his or her primary
finds that the applicant is entitled to an exemption residence and he or she does not remarry.
under this section for the newly acquired property,the (5) An applicant for the exemption under this
property appraiser shall immediately make such section may apply for the exemption before receiving
entries upon the tax rolls of the county that are the necessary documentation from the United States
Government or the United States Department of
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Veterans Affairs or its predecessor. Upon receipt of e. While providing emergency medical
the documentation, the exemption shall be granted as services;
of the date of the original application, and the excess f. While performing disaster relief activity;
taxes paid shall be refunded. Any refund of excess g. While otherwise engaging in emergency
taxes paid shall be limited to those paid during the 4- response activity; or
year period of limitation set forth in s. 197.182(1)(e). h. While engaging in a training exercise related
3(6) Any real estate that is owned and used as a to any of the events or activities enumerated in this
homestead by the surviving spouse of a first subparagraph if the training has been authorized by
responder who died in the line of duty while the employing entity.
employed by the United States Government, the state A heart attack or stroke that causes death or causes an
or any political subdivision of the state, including injury resulting in death must occur within 24 hours after
authorities and special districts, and for whom a letter an event or activity enumerated in this subparagraph and
from the United States Government, the state or must be directly and proximately caused by the event or
appropriate olitical subdivision of the state or other activity in order to be considered as having occurred in the
p .
authority or special district, has been issued which line of duty.History. s. 1,ch.57_778;s. 1,ch.65_193;ss. 1,2,ch.69_
legally recognizes and certifies that the first 55; s. 2, ch. 71-133; s. 1, ch. 76-163; s. 1, ch. 77-102; s. 1, ch.
responder died in the line of duty while employed as 83-71; s. 10,ch. 86-177; s. 1,ch. 92-167; s. 62,ch. 93-268; s. 1,
a first responder is exempt from taxation. ch. 93-400; s. 1, ch. 97-157; s. 2, ch. 2012-54; s. 19, ch. 2012-
(a) The production of the letter by the surviving 193; s. 93, ch. 2013-183; s. 2, ch. 2020-140; ss. 6, 8, ch. 2023-
spouse which attests to the first responder's death in 157.
p p Note. Former s. 192.111.
the line of duty is prima facie evidence that the
surviving spouse is entitled to the exemption. 196.082 Discounts for disabled veterans;
(b) The tax exemption applies as long as the surviving spouse carryover.
surviving spouse holds the legal or beneficial title to (1) Each veteran who is age 65 or older and is
the homestead, permanently resides thereon as partially or totally permanently disabled shall receive
specified in s. 196.031, and does not remarry. If the a discount from the amount of the ad valorem tax
surviving spouse sells the property, the spouse may otherwise owed on homestead property that the
transfer an exemption not to exceed the amount veteran owns and resides in if:
granted under the most recent ad valorem tax roll to (a) The disability was combat-related; and
his or her new residence if it is used as his or her (b) The veteran was honorably discharged upon
primary residence and he or she does not remarry. separation from military service.
(c) As used in this subsection only, and not (2) The discount shall be in a percentage equal
applicable to the payment of benefits under s. 112.19 to the percentage of the veteran's permanent, service-
or s. 112.191, the term: connected disability as determined by the United
1. "First responder" means a federal law States Department of Veterans Affairs.
enforcement officer as defined in s. 901.1505(1), a (3) If the partially or totally and permanently
law enforcement officer or correctional officer as disabled veteran predeceases his or her spouse and if,
defined in s. 943.10. a firefighter as defined in s. upon the death of the veteran, the spouse holds the
63 3.102, or an emergency medical technician or legal or beneficial title to the homestead and
paramedic as defined in s. 401.23 who is a full-time permanently resides thereon as specified in s.
paid 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 fire property. If the spouse sells or otherwise disposes of
suppression and prevention; the property, a discount not to exceed the dollar
c. While responding to a hazardous material amount granted from the most recent ad valorem tax
emergency; roll may be transferred to his or her new residence, as
d. While performing rescue activity; long as it is used as his or her primary residence and
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he or she does not remarry. An applicant who is connected disabilities shall be subtracted to yield the
qualified to receive a discount under this section and discounted taxable value.
who fails to file an application by March 1 may file (c) The resulting taxable value shall be included
an application for the discount and may file a petition in the certification for use by taxing authorities in
pursuant to s. 194.011(3) with the value adjustment setting millage.
board requesting that the discount be granted. Such (d) The property appraiser shall place the
application and petition shall be subject to the same discounted amount on the tax roll when it is extended.
procedures as for exemptions set forth in s. (7) An applicant for the discount under this
196.011(9). section may apply for the discount before receiving
(4) To qualify for the discount granted under the necessary documentation from the United States
this section, an applicant must submit to the county Department of Veterans Affairs or its predecessor.
property appraiser by March 1: Upon receipt of the documentation,the discount shall
(a) An official letter from the United States be granted as of the date of the original application,
Department of Veterans Affairs which states the and the excess taxes paid shall be refunded. Any
percentage of the veteran's service-connected refund of excess taxes paid shall be limited to those
disability and evidence that reasonably identifies the paid during the 4-year period of limitation set forth in
disability as combat-related; s. 197.182(1)(e).
(b) A copy of the veteran's honorable History.—s. 1, ch. 2007-36; s. 20,ch. 2012-193; s. 10, ch.
discharge; and 2013-72; s. 1,ch.2020-179; s.3,ch.2024-101..
(c) Proof of age as of January 1 of the year to 196.091 Exemption for disabled veterans
which the discount will apply.
confined to wheelchairs.—
(1) Any real estate used and owned as a
Any applicant who is qualified to receive a discount homestead by an ex-servicemember who has been
under this section and who fails to file an application honorably discharged with aservice-connected total
by March 1 may file an application for the discount disability and who has a certificate from the United
and may file, pursuant to s. 194.011(3), a petition States Government or United States Department of
with the value adjustment board requesting that the Veterans Affairs or its predecessor, or its successors,
discount be granted. Such application and petition certifying that the ex-servicemember is receiving or
shall be subject to the same procedures as for has received special pecuniary assistance due to
exemptions set forth in s. 196.011(9). disability requiring specially adapted housing and
(5) If the property appraiser denies the request required to use a wheelchair for his or her
for a discount, the appraiser must notify the applicant transportation is exempt from taxation.
in writing, stating the reasons for denial, on or before (2) The production by an ex-servicemember of
July 1 of the year for which the application was filed. a certificate of disability from the United States
The applicant may reapply for the discount in a Government or the United States Department of
subsequent year using the procedure in this section. Veterans Affairs or its predecessor before the
All notifications must specify the right to appeal to property appraiser of the county wherein his or her
the value adjustment board and the procedures to property lies is prima facie evidence of the fact that
follow in obtaining such an appeal under s. he or she is entitled to such exemptions.
196.193(5). (3) In the event the homestead of the wheelchair
(6) The property appraiser shall apply the veteran was or is held with the veteran's spouse as an
discount by reducing the taxable value before estate by the entirety, and in the event the veteran did
certifying the tax roll to the tax collector. or shall predecease his or her spouse, the exemption
(a) The property appraiser shall first ascertain from taxation shall carry over to the benefit of the
all other applicable exemptions, including veteran's spouse, provided the spouse continues to
exemptions provided pursuant to local option, and reside on such real estate and uses it as his or her
deduct all other exemptions from the assessed value. domicile or until such time as he or she remarries or
(b) The percentage discount portion of the sells or otherwise disposes of the property.
remaining value which is attributable to service-
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(4) An applicant for the exemption under this (2) To claim an enterprise zone child care
section may apply for the exemption before receiving property tax exemption authorized by this section, a
the necessary documentation from the United States child care facility must file an application under oath
Government or the United States Department of with the governing body or enterprise zone
Veterans Affairs or its predecessor. Upon receipt of development agency having jurisdiction over the
the documentation, the exemption shall be granted as enterprise zone where the child care center is located.
of the date of the original application, and the excess Within 10 working days after receipt of an
taxes paid shall be refunded. Any refund of excess application, the governing body or enterprise zone
taxes paid shall be limited to those paid during the 4- development agency shall review the application to
year period of limitation set forth in s. 197.182(1)(e). determine if it contains all the information required
History. s. 1,ch. 57-761;s.2,ch.65-193;ss. 1,2,ch.69- pursuant to this section and meets the criteria set out
55; s. 1, ch. 77-102; s. 6, ch. 81-219; s. 7, ch. 84-114; s. 12, ch. in this section. The governing body or agency shall
86-177; s.4,ch.93-268; s.993,ch.95-147;s.21,ch.2012-193. certifyall applications that contain the information
Note. Former s. 192.112.
required pursuant to this section and meet the criteria
196.092 Verification of eligibility for certain set out in this section as eligible to receive an ad
disabled veterans and surviving spouses. The valorem tax exemption. The child care center shall be
Department of Revenue shall provide a form that a responsible for forwarding all application materials to
county property appraiser may use, at his or her the governing body or enterprise zone development
discretion, to provide a person with tentative agency.
verification of such person's eligibility to receive an (3) The production by the child care facility
exemption or a discount under s. 196.081, s. 196.082, operator of a current license by the Department of
or s. 196.091, after submission by such person of the Children and Families or local licensing authority and
forms, documentation, and other proof necessary to certification by the governing body or enterprise zone
qualify for the relevant exemption or discount after where the child care center is located is prima facie
purchase of a homestead property. The form must evidence that the child care facility owner is entitled
indicate that such tentative verification of eligibility to such exemptions.
is not binding upon the county property appraiser and History. s. 2, ch. 99-304; s.42,ch.2014-19.
that the person must comply with the annual application requirements of s. 196.011 and the 196.101 Exemption for totally and
a
pp q ermanentl ersons.
requirements of s. 196.081, s. 196.082, or s. 196.091 p y disabled p
in order to receive the exem tion or discount (1) Any real estate used and owned as a
p homestead bquadriplegic exem t from
authorized by those provisions.Decisions by a county y any is p
taxation.
property appraiser regarding whether to consider a
request for tentative verification of eligibility for an (2) Any real estate used and owned as a
re
q g y homestead b i ic, or other
exemption under this section, or a person's apparent y a paraplegic,le ic p g , hem ple g
eligibility to receive an exemption or a discount under totally and permanently disabled person, as defined
g y p In s. 196.012(l1 , who must use a wheelchair for
s. 196.081 s. 196.082 or s. 196.091 after submission ) .
' mobility or who is legally blind, is exempt from
by such person of the forms, documentation, and
other roof necessaryto qualifyfor the relevant taxation.
p The roductlon b an totall and
exem tion or discount after urchase of a homestead (3) p y y . y
p p permanently disabled person entitled to the
property; are not subject to administrative or judicial p y
review under chapter 194. exemption in subsection (1) or subsection (2) of a
p certificate of such disabilityfrom two licensed
History. s. 1,ch.2024-217.
doctors of this state or from the United States
196.095 Exemption for a licensed child care Department of Veterans Affairs or its predecessor to
facility operating in an enterprise zone. the property appraiser of the county wherein the
(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
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
state. Submission of an affidavit that the applicant I, ...(name of physician)..., a physician licensed
claiming the exemption under subsection (2) is a pursuant to chapter 458 or chapter 459, Florida
permanent resident of this state is prima facie proof Statutes, hereby certify Mr. Mrs. Miss
of such residence. However, the gross income of all Ms. ...(name of totally and permanently
persons residing in or upon the homestead for the disabled person)..., social security number , is
prior year shall not exceed $14,500. For the purposes totally and permanently disabled as of January 1,
of this section, the term "gross income" includes ...(year)..., due to the following mental or physical
United States Department of Veterans Affairs condition(s):
benefits and any social security benefits paid to the
persons. Quadriplegia
(b) The maximum income limitations permitted Paraplegia
in this subsection shall be adjusted annually on Hemiplegia
January 1, beginning January 1, 1990, by the Other total and permanent disability
percentage change in the average cost-of-living index requiring use of a wheelchair for mobility
in the period January 1 through December 31 of the Legal Blindness
immediate prior year compared with the same period
for the year prior to that. The index is the average of It is my professional belief that the above-named
the monthly consumer price index figures for the condition(s) render Mr. Mrs. Miss
stated 12-month period, relative to the United States Ms. (name of totally and permanently disabled
as a whole, issued by the United States Department person) totally and permanently disabled, and that
of Labor. the foregoing statements are true, correct, and
(c) The department shall require by rule that the complete to the best of my knowledge and
taxpayer annually submit a sworn statement of gross professional belief.
income, pursuant to paragraph (a). The department
shall require that the filing of such statement be Signature
q g Address anied b co ies of federal income tax returns (print)
accompanied y p Date
for the prior year, wage and earnings statements (W- Florida Board of Medicine or Osteopathic
2 forms and other documents it deems necessa for
)� rye
each member of the household. The tax a er's Medicine license number
p y Issued on
statement shall attest to the accuracy of such copies.
The department shall prescribe and furnish a form to NOTICE TO TAXPAYER: Each Florida resident
be used for this purpose which form shall include for total npermanent i ilit
spaces for a separate listing of United States
applying o aand disability
y
exemption must present to the county property
Department of Veterans Affairs benefits and social appraiser, on orbefore March l of each year,
a copy
security benefits. All records produced by the f this form r letter fr m the nit States o s o o ao e United Saes
taxpayer under this paragraph are confidential in the Department ofVeteransAffairs or its predecessor.
hands of the property appraiser, the department, the Each form i tcompletedli n F1 ri ac o s o be by a licensed Florida
tax collector, the Auditor General, and the Office of h i i n
Program y Analysis Policy Anal sis and Government p ys c a .
Accountability and shall not be divulged to any NOTICE TO TAXPAYER AND PHYSICIAN:
person, firm, or corporation except upon court order Section 196.131 2 Florida Statutes provides that
( )> >
or order of an administrative body having quasi- an person who shall knowingly and willfully give
judicial owers in ad valorem tax matters and such y p g y y p � false information for the purpose of claiming
records are exempt from the provisions of s. homestead exemption shall be guilty of a
119.07(l). p g y
misdemeanor of the first degree,punishable b a term
e physician's certification shall read as g 'p y
(5) The '
p y of not exceeding
imprisonment din year or a fine not
follows: p g 1 y
exceeding $5,000, or both.
(6) An optometrist licensed under chapter 463
PHYSICIAN'S CERTIFICATION OF may certify a person to be totally and permanently
TOTAL AND PERMANENT DISABILITY y y p y p y
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disabled as a result of legal blindness alone by issuing exceeding 1 year or a fine not exceeding $5,000, or
a certification in accordance with subsection (7). both.
Certification of total and permanent disability due to (8) An applicant for the exemption under this
legal blindness by a physician and an optometrist section may apply for the exemption before receiving
licensed in this state may be deemed to meet the the necessary documentation from the United States
requirements of subsection (3). Department of Veterans Affairs or its predecessor.
(7) The optometrist's certification shall read as Upon receipt of the documentation, the exemption
follows: shall be granted as of the date of the original
application, and the excess taxes paid shall be
OPTOMETRIST'S CERTIFICATION OF refunded. Any refund of excess taxes paid shall be
TOTAL AND PERMANENT DISABILITY limited to those paid during the 4-year period of
limitation set forth in s. 197.182(1)(e).
I, ...(name of optometrist)..., an optometrist licensed History. s. 1,ch.59-134;ss. 1,2,ch.69-55; s. 17,ch. 76-
pursuant to chapter 463, Florida Statutes, hereby 234; s.49, ch. 77-104; s. 2, ch. 77-447; ss. 7, 10, ch. 81-219; s.
certify that Mr. Mrs. Miss Ms. 4, ch. 84-371; s. 26, ch. 85-80; s. 11, ch. 86-177; s. 24, ch. 88-
...(name of totally and permanently disabled 119;s.4,ch. 89-328; s. 1,ch. 90-299; s.41,ch.90-360; s.2,ch.
92-167, s. 63, ch. 93-268, s. 6, ch. 94-314, s. 36, ch. 94-353, s.
person)..., social security number , is totally and 1475,ch.95-147;s. 55,ch.96-406;s.50,ch.2001-266;s. 1,ch.
permanently disabled as of January 1, ...(year)..., due 2007-121; s. 22,ch.2012-193; s. 14,ch.2024-2.
to legal blindness. Note. Former s. 192.113.
It is my professional belief that the above-named 196.102 Exemption for certain totally and
condition renders Mr. Mrs. Miss Ms. permanently disabled first responders; surviving
...(name of totally and permanently disabled spouse carryover,
person)... totally and permanently disabled and that (1) As used in this section, the term:
the foregoing statements are true, correct, and (a) "Cardiac event" means a heart attack,
complete to the best of my knowledge and stroke, or vascular rupture.
professional belief. (b) "First responder" has the same meaning as
ins. 196.081.
Signature (c) "In the line of duty" has the same meaning
Address (print) as ins. 196.081.
Date (d) "Total and permanent disability" means an
Florida Board of Optometry license number impairment of the mind or body that renders a first
Issued on responder unable to engage in any substantial gainful
occupation and that is reasonably certain to continue
NOTICE TO TAXPAYER: Each Florida resident throughout his or her life.
applying for a total and permanent disability (2) Any real estate that is owned and used as a
exemption must present to the county property homestead by a person who has a total and permanent
appraiser, on or before March 1 of each year, a copy disability as a result of an injury or injuries sustained
of this form or a letter from the United States in the line of duty while serving as a first responder
Department of Veterans Affairs or its predecessor. in this state or during an operation in another state or
Each form is to be completed by a licensed Florida country authorized by this state or a political
optometrist. subdivision of this state is exempt from taxation if the
first responder is a permanent resident of this state on
NOTICE TO TAXPAYER AND OPTOMETRIST:2 Section 196.131 Florida
January 1 of the year for which the exemption is being
Statutes, provides that � y p g
( ) Stt p claimed.
any person who knowingly and willfully gives false An a licant ma ualif for the exem tion
(3) pp y qualify p
information for the purpose of claiming homestead under this section b applying b March 1, pursuant
exemption commits a misdemeanor of the first y y
p to subsection (4) or subsection (5), to the property
degree, punishable by a term of imprisonment not appraiser of the count where the property is located.
pp y p p y
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(4) An applicant may qualify for the exemption employer must also certify that the requirements of
under this section by providing the employer subsection (6) are satisfied.
certificate described in paragraph (5)(b) and 3. The employer certificate must be
satisfying the requirements for the totally and supplemented with extant documentation of the
permanently disabled exemption in s. 196.101; incident or event that caused the injury, such as an
however, for purposes of this section, the applicant is accident or incident report. The applicant may deliver
not required to satisfy the gross income requirement the original employer certificate to the property
in s. 196.101(4)(a). appraiser's office, or the employer may directly
(5) An applicant may qualify for the exemption transmit the employer certificate to the applicable
under this section by providing all of the following property appraiser.
documents to the county property appraiser, which (c) A certificate from a physician licensed in
serve as prima facie evidence that the person is this state under chapter 458 or chapter 459 which
entitled to the exemption: certifies that the applicant has a total and permanent
(a) Documentation from the Social Security disability and that such disability renders the
Administration stating that the applicant is totally and applicant unable to engage in any substantial gainful
permanently disabled. The documentation must be occupation due to an impairment of the mind or body,
provided to the property appraiser within 3 months which condition is reasonably certain to continue
after issuance. An applicant who is not eligible to throughout the life of the applicant. The physician
receive a medical status determination from the certificate shall read as follows:
Social Security Administration due to his or her
ineligibility for Social Security benefits or Medicare FIRST RESPONDER'S
benefits may provide documentation from the Social PHYSICIAN CERTIFICATE OF
Security Administration stating that the applicant is TOTAL AND PERMANENT DISABILITY
not eligible to receive a medical status determination
from the Social Security Administration, and provide I, (name of physician) , a physician licensed
physician certifications as required by paragraph (c) pursuant to chapter 458 or chapter 459, Florida
from two professionally unrelated physicians, rather Statutes, hereby certify that Mr. Mrs. Miss Ms.
than the one certification required by that paragraph. (applicant name and social security number) is
(b)1. A certificate from the organization that totally and permanently disabled due to an
employed the applicant as a first responder or impairment of the mind or body,and such impairment
supervised the applicant as a volunteer first responder renders him or her unable to engage in any substantial
at the time that the injury or injuries occurred. The gainful occupation, which condition is reasonably
employer certificate must contain, at a minimum: certain to continue throughout his or her life. Mr.
a. The title of the person signing the certificate; Mrs. Miss Ms. (applicant name) has the
b. The name and address of the employing following mental or physical condition(s):
entity;
c. A description of the incident that caused the It is my professional belief that within a
injury or injuries; reasonable degree of medical certainty, the above-
d. The date and location of the incident; and named condition(s) render Mr. Mrs. Miss Ms.
e. A statement that the first responder's injury (applicant name) totally and permanently disabled
or injuries were: and that the foregoing statements are true, correct,
(I) Directly and proximately caused by service and complete to the best of my knowledge and
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 total Address (print)
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
Issued on
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spouse holds the legal or beneficial title to the
NOTICE TO TAXPAYER: Each Florida resident homestead, permanently resides thereon as specified
applying for an exemption due to a total and in s. 196.031, and does not remarry. If the surviving
permanent disability that occurred in the line of duty spouse sells the property, an exemption not to exceed
while serving as a first responder must present to the the amount granted under the most recent ad valorem
county property appraiser the required physician tax roll may be transferred to the new residence if it
certificate(s), the required documentation from the is used as the surviving spouse's primary residence
Social Security Administration,and a certificate from and he or she does not remarry.
the employer for whom the applicant worked as a first (9) An applicant may apply for the exemption
responder at the time of the injury or injuries, as before producing the necessary documentation
required by section 196.102(5), Florida Statutes. This described in subsection (4) or subsection (5). Upon
form is to be completed by a licensed Florida receipt of the documentation, the exemption must be
physician. granted as of the date of the original application and
the excess taxes paid must be refunded. Any refund
NOTICE TO TAXPAYER AND PHYSICIAN: of excess taxes paid must be limited to those paid
Section 196.102(10), Florida Statutes, provides that during the 4-year period of limitation set forth in s.
any person who knowingly and willingly gives false 197.182(1)(e).
information for the purpose of claiming the (10) A person who knowingly or willfully gives
homestead exemption for totally and permanently false information for the purpose of claiming the
disabled first responders commits a misdemeanor of exemption provided in this section commits a
the first degree, punishable by a term of misdemeanor of the first degree,punishable by a term
imprisonment not exceeding 1 year or a fine not of imprisonment not exceeding 1 year or a fine of not
exceeding $5,000, or both. more than $5,000, or both.
(11) Notwithstanding s. 196.011 and this
(6) A total and permanent disability that results section, the deadline for a first responder to file an
from a cardiac event does not qualify for the application with the property appraiser for an
exemption provided in this section unless the cardiac exemption under this section for the 2017 tax year is
event occurs no later than 24 hours after the first August 1, 2017.
responder performed nonroutine stressful or (12) If an application is not timely filed under
strenuous physical activity in the line of duty and the subsection (11), a property appraiser may grant the
first responder provides the employer with a exemption if:
certificate from the first responder's treating (a) The applicant files an application for the
cardiologist for the cardiac event along with any exemption on or before the 25th day after the mailing
pertinent supporting documentation, stating, within a of the notice required under s. 194.011(1) by the
reasonable degree of medical certainty, that: property appraiser during the 2017 calendar year;
(a) The nonroutine stressful or strenuous (b) The applicant is qualified for the exemption;
activity directly and proximately caused the cardiac and
event that gave rise to the total and permanent (c) The applicant produces sufficient evidence,
disability; and as determined by the property appraiser, which
(b) The cardiac event was not caused by a demonstrates that the applicant was unable to apply
preexisting vascular disease. for the exemption in a timely manner or otherwise
(7) An applicant who is granted the exemption demonstrates extenuating circumstances that warrant
under this section has a continuing duty to notify the granting the exemption.
property appraiser of any changes in his or her status (13) If the property appraiser denies an
with the Social Security Administration or in exemption under subsection (11) or subsection (12),
employment or other relevant changes in the applicant may file, pursuant to s. 194.011(3), a
circumstances which affect his or her qualification for petition with the value adjustment board requesting
the exemption. that the exemption be granted. Notwithstanding s.
(8) The tax exemption carries over to the benefit 194.013, the eligible first responder is not required to
of the surviving spouse as long as the surviving pay a filing fee for such petition filed on or before
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December 31, 2017. Upon review of the petition, the claiming to be entitled to a homestead exemption and
value adjustment board shall grant the exemption if it shall prescribe the content of such forms by rule.
determines the applicant is qualified and has (2) The forms shall require the taxpayer to
demonstrated the existence of extenuating furnish certain information to the property appraiser
circumstances warranting the exemption. for the purpose of determining that the taxpayer is a
History. s. 2, ch.2017-105; s. 2, ch 2019-4. permanent resident as defined in s. 196.012(16). Such
information may include, but need not be limited to,
196.111 Property appraisers may notify the factors enumerated in s. 196.015.
persons entitled to homestead exemption; (3) The forms shall also contain the following:
publication of notice; costs. (a) Notice of the tax lien which can be imposed
(1) As soon as practicable after February 5 of pursuant to s. 196.161.
each current year, the property appraisers of the (b) Notice that information contained in the
several counties may mail to each person to whom application will be provided to the Department of
homestead exemption was granted for the year Revenue and may also be provided to any state in
immediately preceding and whose application for which the applicant has previously resided.
exemption for the current year has not been filed as (c) A pp
requirement that the applicant read or
q
of February 1 thereof, a form for application for have read to him or her the contents of the form.
homestead exemption, together with a notice reading History. s. 4, ch. 17060, 1935; CGL 1936 Supp. 897(5);
substantially as follows: ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 1, ch. 77-102; s. 5,
ch. 79-332; s. 8, ch. 81-219; s. 58, ch. 83-217; s. 994, ch. 95-
NOTICE TO TAXPAYERS ENTITLED 147; s. 30,ch. 95-280; s.23,ch. 2012-193; s. 5,ch.2013-77.
TO HOMESTEAD EXEMPTION Note. Former s. 192.15.
Records in this office indicate that you have not 196.131 Homestead exemptions; claims.
y At the time each taxpayer files claim for
filed an a lication for homestead exem tion for the (1)
pp p homestead exemption, the property appraiser shall
current year. p p p y pp
If you wish to claim such exemption, lease fill deliver to the taxpayer a receipt over his or her
y p ' p signature, or that of a dui authorized deputy, which
out the enclosed form and file it with your property g ' y
raiser on or before March 1 shall appropriately identify the property covered in
appraiser , ...(year)....
Failure to do so may constitute a waiver of said the application, shall bear date as of the day such
y application is received b the property appraiser, and
exemption for the year ...(year).... pp y p p y pp '
shall include any serial number or other identifying
...(Property Appraiser)... data desired by said property appraiser. The
possession of such receipt shall constitute conclusive
County, Florida proof of the timely filing of such application.
(2) The expenditure of funds for any of the (2) Any person who knowingly and willfully
requirements of this section is hereby declared to be gives false information for the purpose of claiming
for a county purpose; and the board of county homestead exemption as provided for in this chapter
commissioners of each county shall, if notices are is guilty of a misdemeanor of the first degree,
mailed under subsection (1), appropriate and provide punishable as provided in s. 775.082 or by fine not
the necessary funds for such purposes. exceeding $5,000, or both.
History. s. 1,ch.67-534;ss. 1,2,ch.69-55;s. 14,ch.74- History. s. 5, ch. 17060, 1935; CGL 1936 Supp. 897(6);
234; s. 1, ch. 77-102; s. 17, ch. 83-204; s. 2, ch. 85-315; s. 17, s. 1, ch. 21876, 1943; s. 1, ch. 28105, 1953; ss. 1,2, ch. 69-55;
ch. 99-6. s.94,ch.71-136;s. 15,ch.74-234;s. 1,ch.77-102; s. 1,ch.77-
Note. Former s. 192.142. 174; s. 9, ch. 81-219; s. 3, ch. 85-315; s. 9,ch. 86-300; s. 3,ch.
88-65; s. 38,ch. 94-353; s. 1476,ch. 95-147.
196.121 Homestead exemptions; forms. Note. Former s. 192.16.
(1) The Department of Revenue shall provide, .
b electronic means or other methods designated b 196.141 Homestead exemptions; duty of
y g y appraiser.-The ro ert a raiser shall
the department, forms to be filed by taxpayers property p p y pp
examine each claim for exemption filed with or
referred to him or her and shall allow the same, if
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found to be in accordance with law, by marking the above provided does not constitute any bar or defense
same approved and by making the proper deductions to the proceedings.
on the tax books. History. s. 8, ch. 17060, 1935; CGL 1936 Supp. 897(9);
History. s. 6, ch. 17060, 1935; CGL 1936 Supp. 897(7); ss. 1,2, ch. 69-55; s. 36, ch. 71-355; s. 14, ch. 76-133; s. 8, ch.
SS. 1,2, ch. 69-55; s. 1, ch. 77-102; s. 6, ch. 79-332; s. 995, ch. 76-234; s. 11,ch. 81-219;s.7,ch. 86-300; s. 156,ch. 91-112; s.
95-147; s. 38,ch. 98-129; s.49, ch.2005-278. 11,ch. 93-132; s. 996,ch.95-147.
Note. Former s. 192.17. Note. Former s. 192.19.
196.151 Homestead exemptions; approval, 196.161 Homestead exemptions; lien
refusal, hearings. The property appraisers of the imposed on property of person claiming
counties of the state shall, as soon as practicable after exemption although not a permanent resident.
March 1 of each current year and on or before July 1 (1)(a) When the estate of any person is being
of that year, carefully consider all applications for tax probated or administered in another state under an
exemptions that have been filed in their respective allegation that such person was a resident of that state
offices on or before March 1 of that year. If, upon and the estate of such person contains real property
investigation, the property appraiser finds that the situate in this state upon which homestead exemption
applicant is entitled to the tax exemption applied for has been allowed pursuant to s. 196.031 for any year
under the law, he or she shall make such entries upon or years within 10 years immediately prior to the
the tax rolls of the county as are necessary to allow death of the deceased, then within 3 years after the
the exemption to the applicant. If, after due death of such person the property appraiser of the
consideration, the property appraiser finds that the county where the real property is located shall, upon
applicant is not entitled under the law to the knowledge of such fact, record a notice of tax lien
exemption asked for, he or she shall immediately against the property among the public records of that
make out a notice of such disapproval, giving his or county, and the property shall be subject to the
her reasons therefor, a copy of which notice must be payment of all taxes exempt thereunder, a penalty of
served upon the applicant by the property appraiser 50 percent of the unpaid taxes for each year, plus 15
either by personal delivery or by registered mail to percent interest per year, unless the circuit court
the post office address given by the applicant. The having jurisdiction over the ancillary administration
applicant may appeal to the value adjustment board in this state determines that the decedent was a
the decision of the property appraiser refusing to permanent resident of this state during the year or
allow the exemption for which application was made, years an exemption was allowed, whereupon the lien
and the board shall review the application and shall not be filed or, if filed, shall be canceled of
evidence presented to the property appraiser upon record by the property appraiser of the county where
which the applicant based the claim for exemption the real estate is located.
and shall hear the applicant in person or by agent on 1(b)l. In addition, upon determination by the
behalf of his or her right to such exemption. The value property appraiser that for any year or years within
adjustment board shall reverse the decision of the the prior 10 years a person who was not entitled to a
property appraiser in the cause and grant exemption homestead exemption was granted a homestead
to the applicant if in its judgment the applicant is exemption from ad valorem taxes, it shall be the duty
entitled thereto or shall affirm the decision of the of the property appraiser making such determination
property appraiser. The action of the board is final in to serve upon the owner a notice of intent to record in
the cause unless the applicant shall, within 15 days the public records of the county a notice of tax lien
from the date of refusal of the application by the against any property owned by that person in the
board, file in the circuit court of the county in which county, and such property shall be identified in the
the homestead is situated a proceeding against the notice of tax lien. The property appraiser must
property appraiser for a declaratory judgment as is include with such notice served upon the owner
provided by chapter 86 or other appropriate information explaining why the owner is not entitled
proceeding. The failure of the taxpayer to appear to the homestead exemption; for which years unpaid
before the property appraiser or value adjustment taxes, penalties, and interest are due; and how unpaid
board or to file any paper other than the application taxes, penalties, and interest have been calculated.
Such property which is situated in this state shall be
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subject to the taxes exempted thereby, plus a penalty free and clear of such lien. Such lien when filed shall
of 50 percent of the unpaid taxes for each year and 15 attach to any property which is identified in the notice
percent interest per annum. Before any such lien may of lien and is owned by the person who illegally or
be filed, the owner so notified must be given 30 days improperly received the homestead exemption.
to pay the taxes, penalties, and interest. Should such person no longer own property in the
2. If a homestead exemption is improperly county, but own property in some other county or
granted as a result of a clerical mistake or an omission counties in the state, it shall be the duty of the
by the property appraiser, the person improperly property appraiser to record a notice of tax lien in
receiving the exemption shall not be assessed penalty such other county or counties, identifying the
and interest. Before any such lien may be filed, the property owned by such person in such county or
owner so notified must be given 30 days to pay the counties, and it shall become a lien against such
taxes, penalties, and interest. Back taxes shall apply property in such county or counties.
only as follows: History. ss. 1, 2, 3, 4, ch. 67-134; ss. 1, 2, ch. 69-55; s.
a. If the person who received the homestead 20, ch. 69-216; s. 1, ch. 74-155; s. 1, ch. 77-102; s. 12, ch. 8 1-
219; s. 51, ch. 82-226; s. 10,ch. 86-300; s.4, ch. 90-343; s. 40,
exemption as a result of a clerical mistake or omission ch. 94-353• s. 1 ch. 95-359• s. 10 ch. 2002-18• s. 12 ch.2024-
voluntarily discloses to the property appraiser that he 158 � � ' � '
or she was not entitled to the homestead exemption 1Note. Section 17, ch. 2024-158, provides that "[t]he
before the property appraiser notifies the owner of the amendments made by this act to ss. 193.155, 193.703, 196.011,
mistake or omission, no back taxes shall be due. 196.0311 196.075, and 196.161, FloridaStatutes, first apply
person o received
b. If the who the homestead beginning with the 2025 property tax roll.".
.
p Note. Former s. 192.215.
exemption as a result of a clerical mistake or omission
does not voluntarily disclose to the property appraiser 196.171 Homestead exemptions; city
that he or she was not entitled to the homestead officials. City tax assessors, or other officials
exemption before the property appraiser notifies the performing such duties, shall be governed by the
owner of the mistake or omission,back taxes shall be provisions of these homestead exemption laws.
due for any year or years that the owner was not History. s. 7, ch. 17060, 1935; CGL 1936 Supp. 897(8);
entitled to the limitation within the 5 years before the ss. 1,2,ch. 69-55.
property appraiser notified the owner of the mistake Note. Former s. 192.18.
or omission.
c. The property appraiser shall serve upon an 196.173 Exemption for deployed
p p y pp p i
owner that owes back taxes under sub-subparagraph servcemembers.
b. a notice of intent to record in the public records of (1) A servicemember who receives a homestead
p may the county a notice of tax lien against any property exemption y receive an additional ad valorem tax
owned by that person in the county' property and suchexemption on that homestead property as provided in must be identified in the notice of tax lien. The this section.
raiser must include with such notice (2) The exemption is available to
property a pp servicemembers who were deployed during the
information explaining why the owner is not entitled g
to the limitation the ears for which unpaid taxes are preceding calendar year on active duty outside the
' y p continental United States Alaska or Hawaii indue, and the manner in which unpaid taxes have been '
calculated. support of any of the following military operations.
The collection of the taxes rovided in this (a) Operation Joint Task Force Bravo, which
(2) p
section shall be in the same manner as existingd began In 1995.
a eration Joint Guardian which bevalorem taxes and the above rocedure of (b) Operation an on
g
' p June 12 1999.
recapturing such taxes shall be supplemental to any '
provision under the laws of this state. (c) Operation Noble Eagle, which began on
existing p September 15 2001.
(3) The lien herein provided shall not attach to p '
the property until the notice of tax lien is filed among (d) Operations in the Balkans, which began in
p p y g 2004.
the public records of the county where the property is
located. Prior to the filing of such notice of lien an (e) Operation Nomad Shadow, which began in
g y 2007.
purchaser for value of the subject property shall take
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(f) Operation U.S. Airstrikes Al Qaeda in (b) The general location and purpose of each
Somalia, which began in January 2007. military operation;
(g) Operation Copper Dune, which began in (c) The date each military operation
2009. commenced; and
(h) Operation Georgia Deployment Program, (d) The date each military operation terminated,
which began in August 2009. unless the operation is ongoing.
(i) Operation Spartan Shield, which began in (5) The amount of the exemption is equal to the
June 2011. taxable value of the homestead of the servicemember
(j) Operation Inherent Resolve,which began on on January 1 of the year in which the exemption is
August 8, 2014. sought multiplied by the number of days that the
(k) Operation Atlantic Resolve, which began in servicemember was on a qualifying deployment in
April 2014. the preceding calendar year and divided by the
(1) Operation Freedom's Sentinel, which began number of days in that year.
on January 1, 2015. (6)(a) An eligible servicemember who seeks to
(m) Operation Resolute Support, which began claim the additional tax exemption as provided in this
in January 2015. section must file an application for exemption with
(n) Operation Juniper Shield, which began in the property appraiser on or before March 1 of the
February 2007. year following the year of the qualifying deployment.
(o) Operation Pacific Eagle, which began in The application for the exemption must be made on a
September 2017. form prescribed by the department and furnished by
(p) Operation Martillo, which began in January the property appraiser. The form must require a
2012. servicemember to include or attach proof of a
(q) Operation Enduring Freedom — Horn of qualifying deployment, the dates of that deployment,
Africa, which began in January 2015. and other information necessary to verify eligibility
(r) European Reassurance Initiative/European for and the amount of the exemption.
Deterrence Initiative, which began in 2014. (b) An application may be filed on behalf of an
eligible servicemember by his or her spouse if the
The Department of Revenue shall notify all property homestead property to which the exemption applies
appraisers and tax collectors in this state of the is held by the entireties or jointly with the right of
designated military operations. survivorship,by a person who has been designated by
(3) The exemption is also available to the servicemember to take actions on his or her behalf
servicemembers who were deployed during the pursuant to chapter 709, or by the personal
preceding calendar year on active duty outside the representative of the servicemember's estate.
continental United States, Alaska, or Hawaii in (7) The property appraiser shall consider each
support of a subordinate operation to a main application for a deployed servicemember exemption
operation designated in subsection (2). within 30 days after receipt or within 30 days after
(4) By January 15 of each year, the Department receiving notice of the designation of qualifying
of Military Affairs shall submit to the President of the deployments by the Legislature,whichever is later. A
Senate, the Speaker of the House of Representatives, property appraiser who finds that the taxpayer is
and the tax committees of each house of the entitled to the exemption shall approve the
Legislature a report of all known and unclassified application and file the application in the permanent
military operations outside the continental United records. A property appraiser who finds that the
States, Alaska, or Hawaii for which servicemembers taxpayer is not entitled to the exemption shall send a
based in the continental United States have been notice of disapproval no later than July 1, citing the
deployed during the previous calendar year. The reason for disapproval. The original notice of
report must include: disapproval shall be sent to the taxpayer and shall
(a) The official and common names of the advise the taxpayer of the right to appeal the decision
military operations; to the value adjustment board and shall inform the
taxpayer of the procedure for filing such an appeal.
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(8) As used in this section, the term property owned or leased by the United States
"servicemember" means a member or former Department of Defense for the military is exempt
member of any branch of the United States military from ad valorem taxation, including, but not limited
or military reserves,the United States Coast Guard or to, the tangible personal property tax.
its reserves, or the Florida National Guard. (4) This section expires December 31, 2037.
History. s. 1, ch. 2011-93; s. 3, ch. 2012-159; s. 24, ch. History. s. 3, ch.2017-118.
2012-193; s. 1,ch.2016-26; s. 15,ch.2018-118; s. 7,ch. 2020-
10; s. 7, ch.2022-97. 196.183 Exemption for tangible personal
property,
,—
personal Exemption of household goods and Each tan ible ersonal ro ert tax return is
(1) g p property y
personal effects. There shall be exempt from eligible for an exemption from ad valorem taxation of
taxation to eve person residing and making his or g p
p g g up to $25,000 of assessed value. A single return must
her permanent home in this state household goods be filed for each site in the count where the owner
personal household
and l effects. Title to such hhold goods y
p g of tangible personal property transacts business.
and personal effects may be held individually, by the Owners of freestandingproperty laced at multiple
entireties jointlyor in common with others. p p y p p sites, other than sites where the owner transacts
History. ss. 1, 3, ch. 29743, 1955; s. 1, ch. 67-378; ss. 1, .
2,ch.69-55. business, must file a single return, including all such
Note. Former s. 192.201. property located in the county. Freestanding property
placed at multiple sites includes vending and
196.182 Exemption of renewable energy amusement machines, LP/propane tanks, utility and
source devices. cable company property, billboards, leased
(1) Eighty percent of the assessed value of a equipment, and similar property that is not
renewable energy source device, as defined in s. customarily located in the offices, stores, or plants of
193.624,that is considered tangible personal property the owner, but is placed throughout the county.
is exempt from ad valorem taxation if the renewable Railroads, private carriers, and other companies
energy source device: assessed pursuant to s. 193.085 shall be allowed one
(a) Is installed on real property on or after $25,000 exemption for each county to which the
January 1, 2018; value of their property is allocated. The $25,000
(b) Was installed before January 1, 2018, to exemption for freestanding property placed at
supply a municipal electric utility located within a multiple locations and for centrally assessed property
consolidated government; or shall be allocated to each taxing authority based on
(c) Was installed after August 30, 2016, on the proportion of just value of such property located
municipal land as part of a project incorporating other in the taxing authority; however, the amount of the
renewable energy source devices under common exemption allocated to each taxing authority may not
ownership on municipal land for the sole purpose of change following the extension of the tax roll
supplying a municipal electric utility with at least 2 pursuant to s. 193.122.
megawatts and no more than 5 megawatts of (2) For purposes of this section, a "site where
alternating current power when the renewable energy the owner of tangible personal property transacts
source devices in the project are used together. business" includes facilities where the business ships
(2) The exemption provided in this section does or receives goods, employees of the business are
not apply to a renewable energy source device that is located, goods or equipment of the business are
installed as part of a project planned for a location in stored, or goods or services of the business are
a fiscally constrained county, as defined in s. produced, manufactured, or developed, or similar
218.67(1), and for which an application for a facilities located in offices, stores, warehouses,
comprehensive plan amendment or planned unit plants, or other locations of the business. Sites where
development zoning has been filed with the county on only the freestanding property of the owner is located
or before December 31, 2017. shall not be considered sites where the owner of
(3) Notwithstanding this section, 80 percent of tangible personal property transacts business.
the assessed value of a renewable energy source (3) The requirement that an annual tangible
device, as defined in s. 193.624, that is affixed to personal property tax return pursuant to s. 193.052 be
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filed for taxpayers owning taxable property the value History. s. 1, ch. 81-308.
of which, as listed on the return, does not exceed the .
exemption provided in this section is waived. In order 196.192 Exemptions from ad valorem
to qualify for this waiver, a taxpayer must file an taxation.—Subject to the provisions of this chapter:
q Y
initial return on which the exemption is taken. If, in (1) All property owned by an exempt entity,
subsequent ears, the taxpayer owns taxable property including educational institutions, and used
q Yp p Y
the value of which, as listed on the return, exceeds the exclusively for exempt purposes shall be totally
exemexemption, the taxpayer is obligated to file a return. exempt from ad valorem taxation.
pg
The taxpayer ma again qualify for the waiver only (2) All property owned by an exempt entity,
Y g q Y Y
after filing a return on which the value as listed on the including educational institutions, and used
return does not exceed the exemption. A return filed predominantly for exempt purposes shall be
or re q uired to be filed shall be considered an exempted from ad valorem taxation to the extent of
application filed or required to be filed for the the ratio that such predominant use bears to the
a
pp q
exemption under this section. nonexempt use.
(4) Owners of property previously assessed by (3) All tangible personal property loaned or
the ro erty a raiser without a return bein filed leased by a natural person,by a trust holding property
p p pp g
may, at the option of the property appraiser, qualify for a natural person, or by an exempt entity to an
for the exemption under this section without filing an exempt entity for public display or exhibition on a
initial return. recurrent schedule is exempt from ad valorem
(5) The exemption provided in this section does taxation if the property is loaned or leased for no
not apply in any year a taxpayer fails to timely file a consideration or for nominal consideration.
return that is not waived pursuant to subsection(3) or
subsection (4). Any taxpayer who received a waiver For purposes of this section, each use to which the
pursuant to subsection (3) or subsection (4) and who property is being put must be considered in granting
owns taxable property the value of which, as listed on an exemption from ad valorem taxation, including
the return, exceeds the exemption in a subsequent any economic use in addition to any physical use. For
year and who fails to file a return with the property purposes of this section,property owned by a limited
appraiser is subject to the penalty contained in s. liability company, the sole member of which is an
193.072(1)(a) calculated without the benefit of the exempt entity, shall be treated as if the property were
exemption pursuant to this section. Any taxpayer owned directly by the exempt entity. This section
claiming more exemptions than allowed pursuant to does not apply in determining the exemption for
subsection (1) is subject to the taxes exempted as a property owned by governmental units pursuant to s.
result of wrongfully claiming the additional 196.199.
exemptions plus 15 percent interest per annum and a History. s. 3, ch. 71-133; s. 2, ch. 88-102; s. 2, ch. 89-
penalty of 50 percent of the taxes exempted. By 122; s. 3,ch.2007-106; s.2,ch. 2008-193.
February 1 of each year, the property appraiser shall .
notifyb mail all taxpayers whose re requirement for 196.193 Exemption applications, review by
Yq appraiser.
filing an annual tangible personal property tax return property ppraser.
was waived in the previous year. The notification (1)(a) All property exempted from the annual
p Y shall state that a return must be filed if the value of application requirement of s. 196.011 shall be
the tax a er's tangible personal property exceeds the returned, but shall be granted tax exemption by the
p Y g p p p Y appraiser. However, no such property shall
exemption and include the penalties for failure to file property pp p p Y
such a return. be exempt which is rented or hired out for other than
The exem tion rovided in this section does religious, educational, or other exempt purposes at
(6) p p
not apply to a mobile home that is d to b any time.
ppy presume e The ro ert a raiser ma den exem tion
tan ible ersonal ro ert ursuant to s. 193.075(2). (b) property p y appraiser Y . y . p
g p property Yp
History. s. 8, ch.2007-339; s. 9,ch.2008-173. to property claimed by religious organizations to be
used for any of the purposes set out in s. 196.011 if
196.185 Exemption of inventory. All items the use is not clear or if the property appraiser
of inventory are exempt from ad valorem taxation. determines that the property is being held for
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speculative purposes or that it is being rented or hired statutory requirements. If a property appraiser fails to
out for other than religious or educational purposes. provide a notice that complies with this subsection,
(c) If the property appraiser does deny such any denial of an exemption or an attempted denial of
property a tax exemption,appeal of the determination an exemption is invalid.
to the value adjustment board may be made in the (c) All notifications must specify the right to
manner prescribed for appealed tax exemptions. appeal to the value adjustment board and the
(2) Applications required by this chapter shall procedures to follow in obtaining such an appeal.
be filed on forms distributed to the property Thereafter, the person or organization filing such
appraisers by the Department of Revenue. Such application, or a duly designated representative, may
forms shall call for accurate description of the appeal that determination by the property appraiser to
property, the value of such property, and the use of the board at the time of its regular hearing. In the
such property. event of an appeal, the property appraiser or the
(3) Upon receipt of an application for property appraiser's representative shall appear at the
exemption, the property appraiser shall determine: board hearing and present his or her findings of fact.
(a) Whether the applicant falls within the If the applicant is not present or represented at the
definition of any one or several of the exempt hearing, the board may make a determination on the
classifications. basis of information supplied by the property
(b) Whether the applicant requesting exemption appraiser or such other information on file with the
uses the property predominantly or exclusively for board.
exempt purposes. History. s. 5, ch. 71-133; s. 15, ch. 76-133; s. 1, ch. 77-
(c) The extent to which the property is used for 102;s. 1,ch.77-174; s. 8,ch.86-300;s. 157,ch.91-112; s.998,
purposes.exempt u oses. ch. 95-147; s. 4,ch.2007-106.
196.194 Value adjustment board; notice;
In doing so, the property appraiser shall use the hearings; appearance before the board.
standards set forth in this chapter as applied by (1) The value adjustment board shall hear
regulations of the Department of Revenue. disputed or appealed applications for exemption and
(4) The property appraiser shall find that the shall grant such exemptions in whole or in part in
person or organization requesting exemption meets accordance with criteria set forth in this chapter.
the requirements set forth in paragraphs (3)(a) and(b) (2) At least 2 weeks prior to the meeting of the
before any exemption can be granted. value adjustment board, but no sooner than May 15,
(5)(a) If the property appraiser determines that notice of the meeting shall be published in a
any property claimed as wholly or partially exempt newspaper of general circulation within the county
under this section is not entitled to any exemption or or, if no such newspaper is published within the
is entitled to an exemption to an extent other than that county, notice shall be placed on the courthouse door
requested in the application,he or she shall notify the and two other prominent places within the county.
person or organization filing the application on such Such notice shall indicate:
property of that determination in writing on or before (a) That a list maintained by the property
July 1 of the year for which the application was filed. appraiser of all applicants for exemption who have
(b) The notification must state in clear and had their applications for exemption wholly or
unambiguous language the specific requirements of partially approved is available to the public, at a
the state statutes which the property appraiser relied location specified in the notice, and the hours during
upon to deny the applicant the exemption with respect which the list may be seen. The notice shall further
to the subject property. The notification must be indicate, by name, the types of exemptions which are
drafted in such a way that a reasonable person can included in the list.
understand specific attributes of the applicant or the (b) That a list maintained by the property
applicant's use of the subject property which formed appraiser of all applicants for exemption who have
the basis for the denial. The notice must also include had their applications for exemption denied is
the specific facts the property appraiser used to available to the public, at a location specified in the
determine that the applicant failed to meet the notice, and the hours during which the list may be
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seen. The notice shall further indicate, by name, the the construction or renovation of the property of the
types of exemptions which are included in the list. applicant, the procurement of the real, personal, or
(3) The exemption procedures of the value intangible property of the applicant, or other similar
adjustment board shall be as provided in chapter 194, financial interest in the affairs of the applicant;
except as otherwise provided in this chapter. Records (d) The reasonableness of payments made for
of the value adjustment board showing the names of salaries for the operation of the applicant or for
persons and organizations granted exemptions, the services, supplies and materials used by the applicant,
street address or other designation of location of the reserves for repair, replacement, and depreciation of
exempted property, and the extent of the exemptions the property of the applicant, payment of mortgages,
granted shall be part of the public record. liens, and encumbrances upon the property of the
History. s. 6, ch. 71-133; s. 1, ch. 76-122; s. 16, ch. 76- applicant, or other purposes; and
133; s. 62,ch. 80-274; s. 158,ch. 91-112; s.4, ch.2013-95. (e) The reasonableness of charges made by the
applicant for any services rendered by it in relation to
196.195 Determining profit or nonprofit status of alicant the value of those services and if such charges
applicant. g
exceed the value of the services rendered,whether the
(1) Applicants requesting exemption shall excess is used to a maintenance and operational
supply such fiscal and other records showing in pay p
pp y g expenses in furthering its exempt purpose or to
reasonable detail the financial condition, record of provide services to persons unable to a for the
operation, and exempt and nonexempt uses of the s p pay
p p p services.
property, where appropriate, for the immediately
(3) Each applicant must affirmatively show that
preceding fiscal year as are requested by the property no art of the subjectproperty, or the proceeds of the
appraiser or the value adjustment board. p �
pp � sale, lease, or other disposition thereof, will inure to
(2) In determining whether an applicant for a the benefit of its members directors or officers or
religious, literary, scientific, or charitable exemption '
any person or firm operating for profit or for a
under this chapter is a nonprofit or profitmaking nonexempt purpose.
venture or whether the property is used for a p p �
p p y (4) No application for exemption may be
profitmaking purpose, the following criteria shall be ranted for religious, literary, scientific or charitable
applied: g g �' '
pp use of property until the applicant has been found by
(a) The reasonableness of any advances or the property appraiser or, upon appeal b the value
payment directly or indirectly by way of salary, fee,
adjustment board to be nonprofit as defined in this
loan, gift, bonus, gratuity, drawing account,
commission or otherwise (except for section.
History. s. 7,ch.71-133;s. 17,ch.76-133;s. 159,ch.91-
reimbursements of advances for reasonable out-of- 112; s. 2, ch. 91-196; s. 3, ch. 97-294; s. 2,ch. 98-289; s. 3,ch.
pocket expenses incurred on behalf of the applicant) 2000-228.
to any person, company, or other entity directly or
indirectly controlled by the applicant or any officer, 196.196 Determining whether property is
director, trustee, member, or stockholder of the entitled to charitable, religious, scientific, or
applicant; literary exemption.
(b) The reasonableness of any guaranty of a (1) In the determination of whether an applicant
loan to, or an obligation of, any officer, director, is actually using all or a portion of its property
trustee, member, or stockholder of the applicant or predominantly for a charitable, religious, scientific,
any entity directly or indirectly controlled by such or literary purpose, the following criteria shall be
person, or which pays any compensation to its applied:
officers, directors,trustees,members, or stockholders (a) The nature and extent of the charitable,
for services rendered to or on behalf of the applicant; religious, scientific, or literary activity of the
(c) The reasonableness of any contractual applicant, a comparison of such activities with all
arrangement by the applicant or any officer, director, other activities of the organization, and the utilization
trustee, member, or stockholder of the applicant of the property for charitable, religious, scientific, or
regarding rendition of services, the provision of literary activities as compared with other uses.
goods or supplies, the management of the applicant,
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(b) The extent to which the property has been purpose if the organization has taken affirmative
made available to groups who perform exempt steps to prepare the property to provide affordable
purposes at a charge that is equal to or less than the housing to persons or families that meet the
cost of providing the facilities for their use. Such extremely-low-income, very-low-income, low-
rental or service shall be considered as part of the income, or moderate-income limits, as specified in s.
exempt purposes of the applicant. 420.0004. The term "affirmative steps" means
1(2) Only those portions of property used environmental or land use permitting activities,
predominantly for charitable, religious, scientific, or creation of architectural plans or schematic drawings,
literary purposes are exempt. The portions of land clearing or site preparation, construction or
property which are not predominantly used for renovation activities, or other similar activities that
charitable, religious, scientific, or literary purposes demonstrate a commitment of the property to
are not exempt. An exemption for the portions of providing affordable housing.
property used for charitable, religious, scientific, or (b)l. If property owned by an organization
literary purposes is not affected so long as the granted an exemption under this subsection is
predominant use of such property is for charitable, transferred for a purpose other than directly providing
religious, scientific, or literary purposes. In no event affordable homeownership or rental housing to
shall an incidental use of property either qualify such persons or families who meet the extremely-low-
property for an exemption or impair the exemption of income, very-low-income, low-income, or moderate-
an otherwise exempt property. income limits, as specified in s. 420.0004, or is not in
(3) Property owned by an exempt organization actual use to provide such affordable housing within
is used for a religious purpose if the institution has 5 years after the date the organization is granted the
taken affirmative steps to prepare the property for use exemption, the property appraiser making such
as a house of public worship. The term "affirmative determination shall serve upon the organization that
steps" means environmental or land use permitting illegally or improperly received the exemption a
activities, creation of architectural plans or schematic notice of intent to record in the public records of the
drawings, land clearing or site preparation, county a notice of tax lien against any property owned
construction or renovation activities, or other similar by that organization in the county, and such property
activities that demonstrate a commitment of the shall be identified in the notice of tax lien. The
property to a religious use as a house of public organization owning such property is subject to the
worship. For purposes of this section, the term taxes otherwise due and owing as a result of the
"public worship" means religious worship services failure to use the property to provide affordable
and those other activities that are incidental to housing plus 15 percent interest per annum and a
religious worship services, such as educational penalty of 50 percent of the taxes owed.
activities,parking,recreation,partaking of meals, and 2. Such lien, when filed, attaches to any
fellowship. property identified in the notice of tax lien owned by
(4) Except as otherwise provided herein, the organization that illegally or improperly received
property claimed as exempt for literary, scientific, the exemption. If such organization no longer owns
religious, or charitable purposes which is used for property in the county but owns property in any other
profitmaking purposes shall be subject to ad valorem county in the state,the property appraiser shall record
taxation. Use of property for functions not requiring in each such other county a notice of tax lien
a business or occupational license conducted by the identifying the property owned by such organization
organization at its primary residence, the revenue of in such county which shall become a lien against the
which is used wholly for exempt purposes, shall not identified property. Before any such lien may be
be considered profit making. In this connection the filed, the organization so notified must be given 30
playing of bingo on such property shall not be days to pay the taxes, penalties, and interest.
considered as using such property in such a manner 3. If an exemption is improperly granted as a
as would impair its exempt status. result of a clerical mistake or an omission by the
(5)(a) Property owned by an exempt property appraiser, the organization improperly
organization qualified as charitable under s. 501(c)(3) receiving the exemption shall not be assessed a
of the Internal Revenue Code is used for a charitable penalty or interest.
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4. The 5-year limitation specified in this the exemption will take effect. If the exemption is
subsection may be extended if the holder of the granted only for a specified period or the ordinance is
exemption continues to take affirmative steps to repealed, the board of county commissioners or
develop the property for the purposes specified in this municipal governing authority shall notify the
subsection. property appraiser no later than December 1 of the
(6) Property that is used as a parsonage, burial year prior to the year the exemption expires. The
grounds, or a tomb and is owned by an exempt ordinance must specify that the exemption shall apply
organization that owns a house of public worship is only to taxes levied by the unit of government
used for a religious purpose. granting the exemption. The exemption does not
History. s. 8, ch.71-133; s. 3, ch. 88-102; s. 3,ch.91- apply, however, to taxes levied for the payment of
196; s.4,ch.97-294; s. 3, ch. 98-289; s. 3, ch.2000-228; s. 5, bonds or to taxes authorized by a vote of the electors
ch. 2007-106; s. 17,ch. 2009-96; s. 3, ch. 2011-15; s. 8,ch.
2021-31; s. 10,ch. 2023-157. pursuant to s. 9(b) or s. 12, Art. VII of the State
Constitution.
196.1961 Exemption for historic property (4) Only those portions of the property used
used for certain commercial or nonprofit predominantly for the purposes specified in
purposes. paragraph(1)(a) shall be exempt. In no event shall an
(1) Pursuant to s. 3, Art. VII of the State incidental use of property qualify such property for
Constitution, the board of county commissioners of an exemption or impair the exemption of an
any county or the governing authority of any otherwise exempt property.
municipality may adopt an ordinance to allow an ad (5) In order to retain the exemption, the historic
valorem tax exemption of up to 50 percent of the character of the property must be maintained in good
assessed value of property which meets all of the repair and condition to the extent necessary to
following criteria: preserve the historic value and significance of the
(a) The property must be used for commercial property.
purposes or used by a not-for-profit organization History. s. 8, ch. 97-117.
under s. 501(c)(3)or(6)of the Internal Revenue Code
f 1 196.197 Additional provisions for exempting
0 9 8 6. property used by hospitals, nursing homes, and
(b) The property must be In the National
homes for special services. In addition to criteria
Register of Historic Places, as defined in s. 267.021;
for granting exemptions for charitable use of property
or must be a contributing property to a National
set forth in other sections of this chapter, hospitals,
Register Historic District; or must be designated as a
nursing homes, and homes for special services shall
historic property or as a contributing property to a
be exempt to the extent that they meet the following
historic district, under the terms of a local reservation ordinance. criteria..
pr
eservation
(c) The property must be regularly open to the (1) The applicant must be a Florida corporation
public. not for profit that has been exempt as of January 1 of
«
(2) As used in this section, regularly open to the year for which exemption from ad valorem
the public means that there are regular hours when property taxes is requested from federal income
the public may visit to observe the historically taxation by having qualified as an exempt
significant aspects of the building. This means a organization under the provisions of s. 501(c)(3) of
minimum of 40 hours per week, for 45 weeks per the Internal Revenue Code of 1954 or of the
corresponding section of a subsequently enacted
year, or an equivalent of 1,800 hours per year. A fee
federal revenue act.
may be charged to the public; however, it must be
(2) In determining the extent of exemption to be
comparable with other entrance fees In the Immediate
granted to institutions licensed as hospitals, nursing
geographic locale.
homes,and homes for special services,portions of the
(3) The board of county commissioners or
property leased as parking lots or garages operated by
municipal governing authority shall notify the
private enterprise shall not be deemed to be serving
property appraiser of the adoption of such ordinance
an exempt purpose and shall not be exempt from
no later than December 1 of the year prior to the year
taxation. Property or facilities which are leased to a
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
nonprofit corporation which provides direct medical meet the requirements set forth in one of the
services to patients in a nonprofit or public hospital following subparagraphs:
and qualifies under s. 196.196 of this chapter are 1. Persons who have gross incomes of not more
excluded and shall be exempt from taxation. than $7,200 per year and who are 62 years of age or
History. s. 9, ch. 71-133; s. 2, ch. 73-340; s. 1, ch. 73- older.
344; s. 3,ch. 74-264; ss. 14, 15,ch.76-234. 2. Couples, one of whom must be 62 years of
age or older, having a combined gross income of not
196.1975 Exemption for property used by more than 8 000 per year,ear or the surviving souse
p p
nonprofit homes for the aged. Nonprofit homes thereof'who lived with the deceased at the time of the
for the aged are exempt to the extent that they meet
deceased's death in a home for the aged.
the following criteria: 3. Persons who are totally applicant must be a co Y and permanently
Y
(1) The a pp corporation not for disabled and who have gross incomes of not more
profit pursuant to chapter 617 or a Florida limited g
p p p partnership, the sole general partner of which is a than $7,200 per year.
4. Couples, one or both of whom are totally and
corporation not for profit pursuant to chapter 617,and permanently disabled Navin a combined gross
the corporation not for profit must have been exempt p Y g g
p p income of not more than $8,000 per year, or the
as of January 1 of the year for which exemption from survivingsouse thereof, who lived with the
ad valorem property taxes is requested from federal p '
p p Y q deceased at the time of the deceased's death in a home
income taxation by having qualified as an exempt for the aged.
ed.
charitable organization under the provisions of s.
However, the income limitations do not apply to
501(c)(3) of the Internal Revenue Code of 1954 or of totallyand permanently disabled veterans provided
the corresponding section of a subsequently enacted p Y '
p g q Y they meet the requirements ofs. 19 6.0 81.
federal revenue act. (b) The maximum income limitations permitted
(2) A facility will not qualify as a home for the in this subsection shall be adjusted effective January
aged" unless at least 75 percent of the occupants are �
g p p 1 each year, by the percentage change in the average
over the age of 62 years or totally and permanently cost-of-livingindex in the period January 1 through
disabled. For homes for the aged which are exempt p y g
g p December 31 of the immediate prior year compared
from paying income taxes to the United States as with the same period for the year prior to that. The
specified in subsection (1), licensin b the A enc p Y p . . g y Agency index is the average of the monthly consumer rice
for Health Care Administration is required for ad g Y p
index figures for the stated 12-month period, relative
valorem tax exemption hereunder only if the home: to the United States as a whole issued b the United
Furnishes medical facilities or nursin Y(a) g States Department of Labor.
services to its residents, or p
(c) Each not-for-profit corporation applying for
(b) Qualifies as an assisted living facility under an exemption under paragraph (a) must file with its
p p g p
chapter 429. annual application for exemption an affidavit
Those ortions of the home for the a ed pp p.(3) p g approved b the Department of Revenue from each
which are devoted exclusivelyto the conduct of pp Y p
person who occupies a unit or apartment which states
religious services or the rendering of nursing or the erson's income. The affidavit is prima facie
medical services are exempt from ad valorem p
p evidence of the person's income. The corporation is
taxation. not required to provide an affidavit from a resident
After removingthe assessed value q
(4)(a) who is a totallyand permanently disabled veteran
exempted in subsection (3), units or a artments in p Yp p who meets the requirements ofs. 196.081. If,at a later
homes for the aged shall be exempt only to the extent q '
g p Y time, the property appraiser determines that
that residency in the existing unit or apartment of the additional documentation proving an affiant's
applicant home is reserved for or restricted to or the p g
pp income is necessary, the property appraiser may
unit or apartment is occupied by persons who have request such documentation.
resided in the applicant home and in good faith made q
pp g (5) Nonprofit housing projects that are financed
this state their permanent residence as of January 1 of b a mortgage loan made or insured b the United
the year in which exemption is claimed and who also YY
Y p States Department of Housing and Urban
Development under s. 202, s. 202 with a s. 8 subsidy,
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
s. 221(d)(3) or (4), or s. 236 of the National Housing exemption an affidavit from each person who
Act, as amended, and that are subject to the income occupies a unit or apartment for which an exemption
limitations established by that department are exempt under either of those paragraphs is claimed stating
from ad valorem taxation. that the person resides therein and in good faith
(6) For the purposes of this section, gross makes that unit or apartment his or her permanent
income includes social security benefits payable to residence.
the person or couple or assigned to an organization (10) Homes for the aged, or life care
designated specifically for the support or benefit of communities, however designated, which are
that person or couple. financed through the sale of health facilities authority
(7) It is declared to be the intent of the bonds or bonds of any other public entity,whether on
Legislature that subsection (3) implements the ad a sale-leaseback basis, a sale-repurchase basis, or
valorem tax exemption authorized in the third other financing arrangement, or which are financed
sentence of s. 3(a), Art. VII, State Constitution, and without public-entity bonds, are exempt from ad
the remaining subsections implement s. 6(c),Art.VII, valorem taxation only in accordance with the
State Constitution, for purposes of granting such provisions of this section.
exemption to homes for the aged. (11) Any portion of such property used for
(8) Physical occupancy on January 1 is not nonexempt purposes may be valued and placed upon
required in those instances in which a home restricts the tax rolls separately from any portion entitled to
occupancy to persons meeting the income exemption pursuant to this chapter.
requirements specified in this section. Those portions (12) When it becomes necessary for the
of a property failing to meet those requirements shall property appraiser to determine the value of a unit,he
qualify for an alternative exemption as provided in or she shall include in such valuation the
subsection(9). In a home in which at least 25 percent proportionate share of the common areas, including
of the units or apartments of the home are restricted the land, fairly attributable to such unit, based upon
to or occupied by persons meeting the income the value of such unit in relation to all other units in
requirements specified in this section, the common the home, unless the common areas are otherwise
areas of that home are exempt from taxation. exempted by subsection (8).
(9)(a) Each unit or apartment of a home for the (13) Sections 196.195 and 196.196 do not apply
aged not exempted in subsection(3)or subsection(4), to this section.
which is operated by a not for profit corporation and History. s. 12, ch. 76-234; s. 1, ch. 77-174; s. 1,ch. 77-
is owned by such corporation or leased by such 448; s. 87, ch. 79-400; s. 3, ch. 80-261; s. 53, ch. 80-274; s. 13,
corporation from a health facilities authoritypursuant ch. 81-219; s. 1, ch. 82-133; s. 9, ch. 82-399; s. 8, ch. 83-71; s.
� p 2,ch. 84-138;s.27,ch. 85-80;s. 1,ch. 87-332; s.46,ch. 91-45;
to part III of chapter 154 or an industrial development S. 999,ch. 95-147; s. 2, ch. 95-210; s. 2,ch. 95-3 83; s. 141,ch.
authority pursuant to part III of chapter 159, and 95-418; s. 9, ch. 96-397; s. 19, ch. 99-8; s. 2, ch. 99-208; s. 10,
which property is used by such home for the aged for ch. 2001-137; s. 1, ch. 2001-208; s. 7, ch. 2006-197; s. 27, ch.
the purposes for which it was organized, is exempt 2010-5; s. 5,ch.2017-36; s.34,ch. 2019-3.
from all ad valorem taxation, except for assessments special benefits to the extent of 25 000 of 196.1976 Provisions of ss. 196.197(1) or (2)
for s
p . .
assessed valuation of such property for each and 196.1975; severability. If any provision of s.
. . p p y 196.197 1 or (2), created and amended b cha ter
a artment or unit. ( ) y p
p 76-234, Laws of Florida, or s. 196.1975, created b
1. Which is used by such home for the aged for y
the for which it was organized; and chapter 76-234 and amended by chapter 87-332,
purposes g 2. Which is occupied, on January 1 of the year Laws of Florida, is held to be invalid or inoperative
in which exemption from ad valorem property for any reason, it is the legislative intent that the
p p p y invalidity shall not affect other provisions or
taxation is requested,by a person who resides therein y p
and in good faith makes the same his or her applications of said subsections or section which can
g be even effect without the invalid provision or
permanent home. g
Each co oration applying for an exem tion application, and to this end the provisions of said
(b) � p
under paragraph (a) of this subsection or ara rah subsections and section are declared to be severable.
p g p paragraph p
(4)(a) must file with the annual application for
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History. s. 18, ch. 76-234; s. 2, ch. 77-448; s. 88, ch. 79- 420.0004, which is owned entirely by a nonprofit
400; s.2,ch. 87-332; s. 1, ch. 98-177. entity that is a corporation not for profit, qualified as
. charitable under s. 5 01(c)(3) of the Internal Revenue
196.1977 Exemption for property used by Code and in compliance with Rev.Proc. 96-32 1996-
ro proprietary continuing care facilities. p '
p p y g 1 C.B. 717, is considered property owned by an
(1) Each apartment in a continuing care facility exempt entity and used for a charitable purpose, and
certified under chapter 651, which facility is not p Y p � '
p y qualified for exemption under s. 196.1975, or other those portions of the affordable housing property that
housing t natural persons r families
similar exemption, is exempt to the extent of$25,000
provide ous g o u pe so s o es
classified as extremely low income,very low income,
of assessed valuation of such property for each low income or moderate income under s. 420.0004
apartment which is occupied on January 1 of the year '
are exempt from ad valorem taxation to the extent
in which exemption from ad valorem property authorized under s. 196.196. All property identified
taxation is requested b a person holden a continuing p p Y
q Y g g in this subsection must comply with the criteria
care contract as defined under chapter 651 who provided under s. 196.195 for determining exempt
resides therein and in good faith makes the same his p g p
g status and applied by property appraisers on an
or her permanent home. No apartment shall be annual basis. The Legislature intends that an
eligible for the exemption provided under this section g Y
g p p property owned by a limited liability company which
if the resident of the apartment is eligible for the is disregarded as an entity for federal income tax
exemption
homestead under s. 196.031. g Y
purposes pursuant to Treasury Regulation 301.7701-
(2) Each facility applying for an exemption 3 b 1 ii be treated as owned by its sole member. If
must file with the annual application for exemption the sole member of the limited occupies liability company that
an affidavit from each person who ies an p Y
p p owns the property is also a limited liability company
apartment for which an exemption is claimed stating that is disregarded as an entity for federal income tax
that the person resides therein and in good faith g Y
p g purposes pursuant to Treasury Regulation 301.7701-
makes that apartment his or her permanent residence. 3(b)(1)(11), the Le Legislature intends that the property
g p p Y
(3) Any portion of such property used for be treated as owned b the sole member of the limited
nonexempt purposes may be valued and laced a Y
p p � y p upon liability company that owns the limited liability
the tax rolls separately from any portion entitled to company that owns theproperty.Units that are vacant
exemption. p Y
p and units that are occupied by natural persons or
(4) The owner shall disclose to a qualifying families whose income no longer meets the income
resident the full amount of the benefit derived from g
limits of this subsection,but whose income met those
the exemption and the method for ensuring that the income limits at the time the became tenants shall
resident receives such benefit. The resident shall Y '
be treated as portions of the affordable housing
receive the full benefit derived from this exemption exempt under this subsection if a recorded
in either an annual or monthlycredit to his or her property p
land use restriction agreement in favor of the Florida
unit's monthly maintenance fee. For a nonqualifying HousingFinance Corporation or an other
resident who subsequently qualifies for the � Y
q Y q governmental or quasi-governmental jurisdiction
exemption, the same disclosure shall be made. requires that all residential units within the property
It is the intent of the Le islature that this qp p Y
(5) g be used in a manner that qualifies for the exemption
implements s. 6 section im c , Art. VII of the State q p
p ( ) under this subsection and if the units are bean offered
Constitution. g
for rent.
History. s. 2, ch. 98-177; s.28,ch.2010-5.
(b)l. Land that is owned entirely, or is leased
196.1978 Affordable housing property from a housing finance authority pursuant to part IV
exemption. of chapter 159, by a nonprofit entity that is a
1(1)(a) Property used to provide affordable corporation not for profit, qualified as charitable
housing to eligible persons as defined by s. 159.603 under s. 501(c)(3) of the Internal Revenue Code and
and natural persons or families meeting the in compliance with Rev. Proc. 96-32, 1996-1 C.B.
extremely-low-income, very-low-income, low- 717, and is leased for a minimum of 99 years for the
income, or moderate-income limits specified in s. purpose of, and is predominantly used for, providing
affordable housing to natural persons or families
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
meeting the extremely-low-income, very-low- 2. Be subject to an agreement with the Florida
income, low-income, or moderate-income limits Housing Finance Corporation recorded in the official
specified in s. 420.0004 is exempt from ad valorem records of the county in which the property is located
taxation. to provide affordable housing to natural persons or
2. Land leased pursuant to this paragraph that is families meeting the extremely-low-income, very-
assigned or subleased from a nonprofit entity to an low-income, or low-income limits specified in s.
extremely-low-income, very-low-income, low- 420.0004.
income, or moderate-income person or persons as This exemption terminates if the property no longer
defined in s. 420.0004 for such person's or persons' serves extremely-low-income, very-low-income, or
own use as affordable housing is exempt from ad low-income persons pursuant to the recorded
valorem taxation. agreement.
3. For purposes of this paragraph, land is (c)To receive the exemption under paragraph(a),
predominantly used for qualifying purposes if the a qualified applicant must submit an application to
square footage of the improvements on the land used the county property appraiser by March 1.
to provide qualifying housing is greater than 50 (d) The property appraiser shall apply the
percent of the square footage of all improvements on exemption to those portions of the affordable housing
the land. property that provide housing to natural persons or
4. This paragraph is repealed December 31,2059. families meeting the extremely-low-income, very-
(2)(a) Notwithstanding ss. 196.195 and low-income, or low-income limits specified in s.
196.196, property in a multifamily project that meets 420.0004 before certifying the tax roll to the tax
the requirements of this subsection is considered collector.
property used for a charitable purpose and is exempt 2(3)(a) As used in this subsection, the term:
from ad valorem tax beginning with the January 1 1. "Corporation" means the Florida Housing
assessment after the 15th completed year from the Finance Corporation.
earliest of: 2. "Newly constructed"means an improvement
1. The effective date of the recorded agreement to real property which was substantially completed
on those portions of the affordable housing property within 5 years before the date of an applicant's first
that provide housing to natural persons or families submission of a request for a certification notice
meeting the extremely-low-income, very-low- pursuant to this subsection.
income, or low-income limits specified in s. 3. "Substantially completed" has the same
420.0004; meaning as in s. 192.042(1).
2. The first day of the first taxable year in which 2(b) Notwithstanding ss. 196.195 and 196.196,
the property was placed in service as an affordable portions of property in a multifamily project are
housing property that provides housing to natural considered property used for a charitable purpose and
persons or families meeting the extremely-low- are eligible to receive an ad valorem property tax
income, very-low-income, or low-income limits exemption if such portions meet all of the following
specified in s. 420.0004; or conditions:
3. The date the property received a certificate of 1. Provide affordable housing to natural persons
occupancy or a certificate of substantial completion, or families meeting the income limitations provided
as applicable, allowing the property to be used as an in paragraph(d);
affordable housing property that provides housing to 2.a. Are within a newly constructed multifamily
natural persons or families meeting the extremely- project that contains more than 70 units dedicated to
low-income, very-low-income, or low-income limits housing natural persons or families meeting the
specified in s. 420.0004. income limitations provided in paragraph (d); or
(b) The multifamily project must: b. Are within a newly constructed multifamily
1. Contain more than 70 units that are used to project in an area of critical state concern, as
provide affordable housing to natural persons or designated by s. 380.0552 or chapter 28-36, Florida
families meeting the extremely-low-income, very- Administrative Code, which contains more than 10
low-income, or low-income limits specified in s. units dedicated to housing natural persons or families
420.0004; and meeting the income limitations provided in paragraph
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(d). property appraiser. The property appraiser shall
3. Are rented for an amount that does not review the application and determine whether the
exceed the amount as specified by the most recent applicant meets all of the requirements of this
multifamily rental programs income and rent limit subsection and is entitled to an exemption.A property
chart posted by the corporation and derived from the appraiser may request and review additional
Multifamily Tax Subsidy Projects Income Limits information necessary to make such determination. A
published by the United States Department of property appraiser may grant an exemption only for a
Housing and Urban Development or 90 percent of the property for which the corporation has issued a
fair market value rent as determined by a rental certification notice and which the property appraiser
market study meeting the requirements of paragraph determines is entitled to an exemption.
(1), whichever is less. (f) To receive a certification notice, a property
2(c) If a unit that in the previous year received owner must submit a request to the corporation on a
the exemption under this subsection and was form provided by the corporation which includes all
occupied by a tenant is vacant on January 1, the of the following:
vacant unit is eligible for the exemption if the use of 1. The most recently completed rental market
the unit is restricted to providing affordable housing study meeting the requirements of paragraph (1).
that would otherwise meet the requirements of this 2. A list of the units for which the property
subsection and a reasonable effort is made to lease the owner seeks an exemption.
unit to eligible persons or families. 3. The rent amount received by the property
2(d)1. The property appraiser shall exempt: owner for each unit for which the property owner
a. Seventy-five percent of the assessed value of seeks an exemption. If a unit is vacant and qualifies
the units in multifamily projects that meet the for an exemption under paragraph (c), the property
requirements of this subsection and are used to house owner must provide evidence of the published rent
natural persons or families whose annual household amount for each vacant unit.
income is greater than 80 percent but not more than 4. A sworn statement, under penalty of perjury,
120 percent of the median annual adjusted gross from the applicant restricting the property for a period
income for households within the metropolitan of not less than 3 years to housing persons or families
statistical area or, if not within a metropolitan who meet the income limitations under this
statistical area,within the county in which the person subsection.
or family resides; and 2(g) The corporation shall review the request for
b. From ad valorem property taxes the units in a certification notice and certify whether a property
multifamily projects that meet the requirements of meets the criteria of paragraphs (b) and (c). A
this subsection and are used to house natural persons determination by the corporation regarding a request
or families whose annual household income does not for a certification notice does not constitute a grant of
exceed 80 percent of the median annual adjusted an exemption pursuant to this subsection or final
gross income for households within the metropolitan agency action pursuant to chapter 120.
statistical area or, if not within a metropolitan 1. If the corporation determines that the
statistical area,within the county in which the person property meets the criteria,the corporation must send
or family resides. a certification notice to the property owner and the
2. When determining the value of a unit for property appraiser.
purposes of applying an exemption pursuant to this 2. If the corporation determines that the
paragraph, the property appraiser must include in property does not meet the criteria, the corporation
such valuation the proportionate share of the must notify the property owner and include the
residential common areas, including the land, fairly reasons for such determination.
attributable to such unit. Z(h) The corporation shall post on its website
2(e) To be eligible to receive an exemption the deadline to submit a request for a certification
under this subsection, a property owner must submit notice. The deadline must allow adequate time for a
an application on a form prescribed by the department property owner to submit a timely application for
by March 1 for the exemption, accompanied by a exemption to the property appraiser.
certification notice from the corporation to the 2(1) If the property appraiser determines that for
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any year during the immediately previous 10 years a governing body, not to exempt property under sub-
person who was not entitled to an exemption under subparagraph (d)l.a. located in a county specified
this subsection was granted such an exemption, the pursuant to subparagraph 2., subject to the conditions
property appraiser must serve upon the owner a of this paragraph.
notice of intent to record in the public records of the 2. A taxing authority must make a finding in the
county a notice of tax lien against any property owned ordinance or resolution that the most recently
by that person in the county, and that property must published Shimberg Center for Housing Studies
be identified in the notice of tax lien. Any property Annual Report, prepared pursuant to s. 420.6075,
owned by the taxpayer and situated in this state is identifies that a county that is part of the jurisdiction
subject to the taxes exempted by the improper of the taxing authority is within a metropolitan
exemption,plus a penalty of 50 percent of the unpaid statistical area or region where the number of
taxes for each year and interest at a rate of 15 percent affordable and available units in the metropolitan
per annum. If an exemption is improperly granted as statistical area or region is greater than the number of
a result of a clerical mistake or an omission by the renter households in the metropolitan statistical area
property appraiser, the property owner improperly or region for the category entitled "0-120 percent
receiving the exemption may not be assessed a AMI."
penalty or interest. 3. An election made pursuant to this paragraph
20) Units subject to an agreement with the may apply only to the ad valorem property tax levies
corporation pursuant to chapter 420 recorded in the imposed within a county specified pursuant to
official records of the county in which the property is subparagraph 2. by the taxing authority making the
located to provide housing to natural persons or election.
families meeting the extremely-low-income, very- 4. The ordinance or resolution must take effect
low-income, or low-income limits specified in s. on the January 1 immediately succeeding adoption
420.0004 are not eligible for this exemption. and shall expire on the second January 1 after the
2(k) Property receiving an exemption pursuant January 1 in which the ordinance or resolution takes
to s. 196.1979 or units used as a transient public effect. The ordinance or resolution may be renewed
lodging establishment as defined in s. 509.013 are not prior to its expiration pursuant to this paragraph.
eligible for this exemption. 5. The taxing authority proposing to make an
2(1) A rental market study submitted as required election under this paragraph must advertise the
by subparagraph (f)l. must identify the fair market ordinance or resolution or renewal thereof pursuant to
value rent of each unit for which a property owner the requirements of s. 50.011(1)prior to adoption.
seeks an exemption. Only a certified general 6. The taxing authority must provide to the
appraiser as defined in s. 475.611 may issue a rental property appraiser the adopted ordinance or
market study. The certified general appraiser must be resolution or renewal thereof by the effective date of
independent of the property owner who requests the the ordinance or resolution or renewal thereof.
rental market study. In preparing the rental market 7. Notwithstanding an ordinance or resolution
study, a certified general appraiser shall comply with or renewal thereof adopted pursuant to this
the standards of professional practice pursuant to part paragraph, a property in a multifamily project that
II of chapter 475 and use comparable property within received an exemption pursuant to sub-subparagraph
the same geographic area and of the same type as the (d)l.a. before the adoption or renewal of such
property for which the exemption is sought. A rental ordinance or resolution may continue to receive such
market study must have been completed within 3 exemption for each subsequent consecutive year that
years before submission of the application. the same owner or each successive owner applies for
2(m) The corporation may adopt rules to and is granted the exemption.
implement this section. (4)(a) Notwithstanding ss. 196.195 and
2(n) This subsection first applies to the 2024 tax 196.196, property in a multifamily project that meets
roll and is repealed December 31, 2059. the requirements of this subsection is considered
(o)l. Beginning with the 2025 tax roll, a taxing property used for a charitable purpose and is exempt
authority may elect,upon adoption of an ordinance or from ad valorem tax beginning with the January 1
resolution approved by atwo-thirds vote of the assessment immediately succeeding the date the
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property was placed in service allowing the property entitled to an exemption. A property appraiser may
to be used as an affordable housing property that request and review additional information necessary
provides housing to natural persons or families to make such determination.
meeting the extremely-low-income, very-low- (d)1. The property appraiser shall apply the
income, or low-income limits specified in s. exemption to those portions of the affordable housing
420.0004. property that provide housing to natural persons or
(b) The multifamily project must: families meeting the extremely-low-income, very-
1. Be composed of an improvement to land low-income, or low-income limits specified in s.
where an improvement did not previously exist or the 420.0004 before certifying the tax roll to the tax
construction of a new improvement where an old collector.
improvement was removed, which was substantially 2. When determining the value of the portion of
completed within 2 years before the first submission property used to provide affordable housing for
of an application for exemption under this subsection. purposes of applying an exemption pursuant to this
For purposes of this subsection, the term subsection, the property appraiser must include in
"substantially completed" has the same definition as such valuation the proportionate share of the
in s. 192.042(1). residential common areas, including the land, fairly
2. Contain more than 70 units that are used to attributable to such portion of property.
provide affordable housing to natural persons or (e) If the property appraiser determines that for
families meeting the extremely-low-income, very- any year a person who was not entitled to an
low-income, or low-income limits specified in s. exemption under this subsection was granted such an
420.0004. exemption, the property appraiser must serve upon
3. Be subject to a land use restriction agreement the owner a notice of intent to record in the public
with the Florida Housing Finance Corporation, or a records of the county a notice of tax lien against any
housing finance authority pursuant to part IV of property owned by that person in the county, and that
chapter 159, recorded in the official records of the property must be identified in the notice of tax lien.
county in which the property is located that requires Any property owned by the taxpayer and situated in
that the property be used for 99 years to provide this state is subject to the taxes exempted by the
affordable housing to natural persons or families improper exemption, plus a penalty of 50 percent of
meeting the extremely-low-income, very-low- the unpaid taxes for each year and interest at a rate of
income, low-income, or moderate-income limits 15 percent per annum. If an exemption is improperly
specified in s. 420.0004. The agreement must include granted as a result of a clerical mistake or an omission
a provision for a penalty for ceasing to provide by the property appraiser, the property owner
affordable housing under the agreement before the improperly receiving the exemption may not be
end of the agreement term that is equal to 100 percent assessed a penalty or interest.
of the total amount financed by the corporation, or a (f) Property receiving an exemption pursuant to
housing finance authority pursuant to part IV of subsection (3) or s. 196.1979 is not eligible for this
chapter 159,multiplied by each year remaining in the exemption.
agreement. The agreement may be terminated or (g) This subsection first applies to the 2026 tax
modified without penalty if the exemption under this roll.
subsection is repealed. The property is no longer History. s. 15, ch. 99-378; s. 9, ch. 2000-353; s. 29, ch.
eligible for this exemption if the property no longer 2006-69; s. 18, ch. 2009-96; s. 4, ch. 2011-15; s. 11, ch. 2013-
72; s. 3, ch. 2013-83; s. 6,ch.2017-36; ss. 10, 11, ch. 2020-10;
serves extremely-low-income, very-low-income, 3 or s. 10 ch. 2021-31; s. 10 ch. 2022-97; s. 8 ch. 2023-17; ss. 13
low-income persons pursuant to the recorded 16,ch.2024-158; s.4,ch.2024-188; ss. 15, 16, ch.2025-208.
agreement. 1Note. Section 43,ch.2023-17,provides:
(c) To be eligible to receive the exemption "(1) The Department of Revenue is authorized, and all
under this subsection, the property owner must conditions are deemed met, to adopt emergency rules under s.
120.54(4), Florida Statutes, for the purpose of implementing
submit an application to the property appraiser by provisions related to the Live Local Program created b this act.
March 1. The ro ert appraiser shall review the P g y
p P y pp Notwithstanding any other law, emergency rules adopted under
application and determine whether the applicant this section are effective for 6 months after adoption and may be
meets all of the requirements of this subsection and is
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
renewed during the pendency of procedures to adopt permanent (3)Property that does not provide at least 70 units
rules addressing the subject of the emergency rules. of affordable housing to natural persons or families
"(2) This section expires July 1,2026." meetingthe income limits specified in subsection(1)2Note. p
A. Section 43,ch.2023-17,provides: on January 1 of any year is no longer eligible for this
"(1) The Department of Revenue is authorized, and all exemption.
conditions are deemed met, to adopt emergency rules under s. (4) The property appraiser shall determine
120.54(4), Florida Statutes, for the purpose of implementing whether the applicant meets all of the requirements
provisions related to the Live Local Program created by this act. .
Notwithstandingan other law, emergency rules adopted under Of this section and is entitled to an exemption: A
Y g Y p
this section are effective for 6 months after adoption and may be property appraiser may request and review
renewed during the pendency of procedures to adopt permanent additional information neces- sary to make such
rules addressing the subject of the emergency rules. determination.
"(2) This section expires July 1,2026." (5) If the property appraiser determines that for
B. Section 15, ch. 2024-158,provides:
" 1 The amendments made to s. 196.1978, Florida any year during the immediately previous 10 years
Statutes, by section 13 of this act and s. 196.1979, Florida a property that was not entitled to an exemption
Statutes,are intended to be remedial and clarifying in nature and under this section was granted such an exemption,the
apply retroactively to January 1,2024. property appraiser must serve upon the operator a
"(2) This section shall take effect upon becoming a law." notice of intent to record in the public records Of the
C. Section 6, ch. 2024-188, provides that "[t]he count a notice of tax lien against an property
amendments made by this act to ss. 196.1978 and 196.1979, Y g y p p Y
Florida Statutes, are intended to be remedial and clarifying in owned by that operator in the County, and that
nature and apply retroactively to January 1,2024." property must be identified in the notice Of tax lien.
3Note. The word"or"was inserted by the editors. Any property owned by the operator and situated in
Note. Amendments to s. 196.1978(1)(b) by s. 16, ch. this state is subject to the taxes exempted by the
2025-208 are effective January 1,2026.
Note. s. 17 ch. 2025-208 provides: "The amendments improper exemption, plus a penalty of 50 percent of
' p the unpaid taxes for each year and interest at a rate of
made by this act to s. 196.1978(1)(b) and (4)(b), Florida p Y
Statutes, first apply to the 2026 tax roll." 15 percent per annum. If an exemption is improperly
granted as a result of a clerical mistake or an
196.19781 Affordable housing exemption for omission by the property appraiser, the property
properties owned by this state. improperly receiving the exemption may not be
(1)Portions of property used to provide more than assessed a penalty or interest.
70 units of affordable housing to natural persons or History. s. 18,ch. 2025-208.
families meeting the extremely-low-income, very- Note. s. 19, ch. 2025-208 provides: "The exemption
low-income' low-income or moderate-income limits created by this act in s. 196.19781, Florida Statutes, first specified in s. 420.0004 are considered property applies to the 2026 tax roll."
owned by an exempt entity and used for a charitable 196.19782 Exemption for affordable housing
and are exempt from a valorem tax : p g
purpose t f dl t if
p on governmental property.
(a) The land upon which improvements have been (1) As used in this section, the term:
made is owned by this state; "Governmental entit " means a state
(a) Y
(b)The property is subject to a lease or restrictive government body a political subdivision,
use agreement recorded In the official records of the g Y or agency, a g Y
g or the Federal Government.
county in which the property is located which requires "New) constructed" means an im rovement
(b) Y p
the property to be used to provide affordable housing to real property which was substantial) completed
for at least 60 years; and p p Y Y p
Y ' after July 1,2025,and within 5 years before the date of
(c) The owner or operator of the property an applicant's first request for an exemption pursuant
applies to receive the exemption each year b March ps q p
pp p Y y t0 this section.
1. (c) "Substantial) com leted" has the same
Y p
(2) The property appraiser shall apply the meaningas in s. 192.042(l).
exemption to the propor- donate share of the Notwithstandin ss. 196.195 and 196.196,
(2) g
residential common areas, including the land, fairly
attributable to the portion of the property providing portions of property in a multifamily proje
ct are affordable housing under this section. considered property used for a charitable purpose
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and are eligible to receive an ad valorem property property appraiser must serve upon such person a
tax exemption if such portions meet all of the notice of intent to record in the public records of the
following conditions: county a notice of tax lien against any property
(a) Provide affordable housing to natural persons owned by that person in the county, and that
or families meeting the extremely-low-income, very- property must be identified in the notice of tax lien.
low-income, low-income, or moderate-income Any property owned by the taxpayer and situated in
limits specified in s. 420.0004. this state is subject to the taxes exempted by the
(b) Are within a newly constructed multifamily improper exemption, plus a penalty of 50 percent of
project that contains more than 70 units dedicated to the unpaid taxes for each year and interest at a rate of
housing natural persons or families meeting the 15 percent per annum. If an exemption is improperly
extremely-low-income, very-low-income, low- granted as a result of a clerical mistake or an
income, or moderate-in- come limits specified in s. omission by the property appraiser, the property
420.0004. owner improperly receiving the exemption may not
(c) Are located on real property owned by a be assessed a penalty or interest.
governmental entity and subject to a lease or (7) This section first applies to the 2026 tax roll
restrictive use agreement recorded in the official and is repealed December 31, 2061.
records of the county in which the property is located History. s. 20,ch. 2025-208.
that requires the property to be leased for at least 30
years from the governmental entity for the purpose of, '196.1979 County and municipal affordable
and predominantly used for, providing housing to housing property exemption,,—
natural persons or families meeting the extremely- (1)(a) Notwithstanding ss. 196.195 and
low-income, very-low-income, low-income, or 196.196, the board of county commissioners of a
moderate-income limits specified in s. 420.0004. county or the governing body of a municipality may
(3) The property appraiser shall exempt the adopt an ordinance to exempt those portions of
assessed value of the units in multifamily projects property used to provide affordable housing meeting
that meet the requirements of this section. When the requirements of this section. Such property is
determining the value of a unit for purposes of considered property used for a charitable purpose. To
applying an exemption under this section, the be eligible for the exemption, the portions of
property appraiser must include in such valuation property:
the proportionate share of the residential common 1. Must be used to house natural persons or
areas, including the land, fairly attributable to such families whose annual household income:
unit. a. Is greater than 30 percent but not more than
(4)To be eligible to receive an exemption under 60 percent of the median annual adjusted gross
this section, a lessee must submit an application on income for households within the metropolitan
a form prescribed by the Department of Revenue statistical area or, if not within a metropolitan
by March 1 for the exemption. The property appraiser statistical area, within the county in which the person
shall review the application and determine whether or family resides; or
the applicant meets all of the requirements of this b. Does not exceed 30 percent of the median
section and is entitled to an exemption. A property annual adjusted gross income for households within
appraiser may request and review additional the metropolitan statistical area or, if not within a
information necessary to make such determination. metropolitan statistical area, within the county in
(5) Property that does not provide at least 70 units which the person or family resides;
of affordable housing to natural persons or families 2. Must be within a multifamily project
meeting the income limits specified in this section containing 50 or more residential units, at least 20
on January 1 of any year is no longer eligible for this percent of which are used to provide affordable
exemption. housing that meets the requirements of this section;
(6) If the property appraiser determines that for 3. Must be rented for an amount no greater than
any year during the immediately previous 10 years the amount as specified by the most recent
a person who was not entitled to an exemption under multifamily rental programs income and rent limit
this section was granted such an exemption, the chart posted by the corporation and derived from the
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Multifamily Tax Subsidy Projects Income Limits (a) Be adopted under the procedures for
published by the United States Department of adoption of a nonemergency ordinance by a board of
Housing and Urban Development or 90 percent of the county commissioners specified in chapter 125 or by
fair market value rent as determined by a rental a municipal governing body specified in chapter 166.
market study meeting the requirements of subsection (b) Designate the local entity under the
(4), whichever is less; supervision of the board of county commissioners or
4. May not have been cited for code violations governing body of a municipality which must
on three or more occasions in the 24 months before develop, receive, and review applications for
the submission of a tax exemption application; certification and develop notices of determination of
5. May not have any cited code violations that eligibility.
have not been properly remedied by the property (c) Require the property owner to apply for
owner before the submission of a tax exemption certification by the local entity in order to receive the
application; and exemption. The application for certification must be
6. May not have any unpaid fines or charges on a form provided by the local entity designated
relating to the cited code violations. Payment of pursuant to paragraph (b) and include all of the
unpaid fines or charges before a final determination following:
on a property's qualification for an exemption under 1. The most recently completed rental market
this section will not exclude such property from study meeting the requirements of subsection(4).
eligibility if the property otherwise complies with all 2. A list of the units for which the property
other requirements for the exemption. owner seeks an exemption.
Z(b) Qualified property may receive an ad 3. The rent amount received by the property
valorem property tax exemption of: owner for each unit for which the property owner
1. Up to 75 percent of the assessed value of each seeks an exemption. If a unit is vacant and qualifies
residential unit used to provide affordable housing if for an exemption under subsection (2), the property
fewer than 100 percent of the multifamily project's owner must provide evidence of the published rent
residential units are used to provide affordable amount for the vacant unit.
housing meeting the requirements of this section. 2(d) Require the local entity to verify and certify
2. Up to 100 percent of the assessed value of property that meets the requirements of the ordinance
each residential unit used to provide affordable as qualified property and forward the certification to
housing if 100 percent of the multifamily project's the property owner and the property appraiser. If the
residential units are used to provide affordable local entity denies the application for certification, it
housing meeting the requirements of this section. must notify the applicant and include reasons for the
(c) The board of county commissioners of the denial.
county or the governing body of the municipality, as (e) Require the eligible unit to meet the
applicable, may choose to adopt an ordinance that eligibility criteria of paragraph (1)(a).
exempts property used to provide affordable housing 2(f) Require the property owner to submit an
for natural persons or families meeting the income application for exemption, on a form prescribed by
limits of sub-subparagraph (a)La., natural persons or the department, accompanied by the certification of
families meeting the income limits of sub- qualified property, to the property appraiser no later
subparagraph (a)Lb., or both. than the deadline specified in s. 196.011..
2(2) If a residential unit that in the previous year (g) Specify that the exemption applies only to
received the exemption under this section and was the taxes levied by the unit of government granting
occupied by a tenant is vacant on January 1, the the exemption.
vacant unit may qualify for the exemption under this (h) Specify that the property may not receive an
section if the use of the unit is restricted to providing exemption authorized by this section after expiration
affordable housing that would otherwise meet the or repeal of the ordinance.
requirements of this section and a reasonable effort is (i) Identify the percentage of the assessed value
made to lease the unit to eligible persons or families. which is exempted, subject to the percentage
(3) An ordinance granting the exemption limitations in paragraph (1)(b).
authorized by this section must:
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(j) Identify whether the exemption applies to applicant meets all of the requirements of this section
natural persons or families meeting the income limits and is entitled to an exemption. A property appraiser
of sub-subparagraph (1)(a)l.a., natural persons or may request and review additional information
families meeting the income limits of sub- necessary to make such determination. A property
subparagraph (1)(a)Lb., or both. appraiser may grant an exemption only for a property
(k) Require that the deadline to submit an for which the local entity has certified as qualified
application for certification be published on the property and which the property appraiser determines
county's or municipality's website. The deadline is entitled to an exemption.
must allow adequate time for a property owner to 2(7) When determining the value of a unit for
make a timely application for exemption to the purposes of applying an exemption pursuant to this
property appraiser. section, the property appraiser must include in such
2(1) Require the county or municipality to post valuation the proportionate share of the residential
on its website a list of properties receiving the common areas, including the land, fairly attributable
exemption for the purpose of facilitating access to to such unit.
affordable housing. (8) If the property appraiser determines that for
(4) A rental market study submitted as required any year during the immediately previous 10 years a
by paragraph (3)(c) must identify the fair market person who was not entitled to an exemption under
value rent of each unit for which a property owner this section was granted such an exemption, the
seeks an exemption. Only a certified general property appraiser must serve upon the owner a
appraiser, as defined in s. 475.611, may issue a rental notice of intent to record in the public records of the
market study. The certified general appraiser must be county a notice of tax lien against any property owned
independent of the property owner who requests a by that person in the county, and that property must
rental market study. In preparing the rental market be identified in the notice of tax lien. Any property
study, a certified general appraiser shall comply with owned by the taxpayer and situated in this state is
the standards of professional practice pursuant to part subject to the taxes exempted by the improper
II of chapter 475 and use comparable property within exemption,plus a penalty of 50 percent of the unpaid
the same geographic area and of the same type as the taxes for each year and interest at a rate of 15 percent
property for which the exemption is sought. A rental per annum. If an exemption is improperly granted as
market study must have been completed within 3 a result of a clerical mistake or an omission by the
years before submission of the application. property appraiser, the property owner improperly
2(5) An ordinance adopted under this section receiving the exemption may not be assessed a
must expire before the fourth January 1 after penalty or interest.
adoption; however, the board of county (9) This section first applies to the 2024 tax
commissioners or the governing body of the roll."
municipality may adopt a new ordinance to renew the History. s. 9, ch. 2023-17; s. 14, ch. 2024-158; s. 5, ch.
exemption. The board of county commissioners or 2024-188.
the governing body of the municipality shall deliver 1Note. Section 43,ch.2023-17,provides:
g g Y p Y "(1) The Department of Revenue is authorized, and all
a copy of an ordinance adopted under this section to conditions are deemed met, to adopt emergency rules under s.
the department and the property appraiser within 10 120.54(4), Florida Statutes, for the purpose of implementing
days after its adoption, but no later than January 1 of provisions related to the Live Local Program created by this act.
the year such exemption will take effect. If the Notwithstanding any other law,emergency rules adopted under
this section are effective for 6 months after adoption and maybe
ordinance expires or is repealed, the board of county renewed durin the pendency of procedures to ado t permanent
commissioners or the governing body of the g P Y p p p
g g Y rules addressing the subject of the emergency rules.
municipality must notify the department and the "(2) This section expires July 1,2026."
property appraiser within 10 days after its expiration 2Note.
or repeal, but no later than January 1 of the year the A. Section 15, ch.2024-158,provides:
will take exemption of such expiration or re ealexem "(1) The amendments made to s. 196.1978, Florida
PP Statutes, by section 13 of this act and s. 196.1979, Florida
effect. Statutes,are intended to be remedial and clarifying in nature and
2(6) The property appraiser shall review each apply retroactively to January 1,2024.
application for exemption and determine whether the "(2) This section shall take effect upon becoming a law."
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B. Section 6, ch. 2024-188, provides that "[t]he institution that currently uses the land, buildings, and
amendments made by this act to ss. 196.1978 and 196.1979, other improvements for educational purposes
Florida Statutes, are intended to be remedial and clarifying in
nature and apply retroactively to January 1,2024." received the exemption under this section on the same
pp Y Y Y
property in any 10 consecutive prior years, or, is an
196.198 Educational property exemption. educational institution described in s. 212.0602, and,
Educational institutions within this state and their under a lease, the educational institution is
property used by them or by any other exempt entity responsible for any taxes owed and for ongoing
or educational institution exclusively for educational maintenance and operational expenses for the land,
purposes are exempt from taxation. Sheltered buildings, and other improvements. For such
workshops providing rehabilitation and retraining of leasehold properties, the educational institution shall
individuals who have disabilities and exempted by a receive the full benefit of the exemption. The owner
certificate under s. (d) of the federal Fair Labor of the property shall disclose to the educational
Standards Act of 1938, as amended, are declared institution the full amount of the benefit derived from
wholly educational in purpose and are exempt from the exemption and the method for ensuring that the
certification, accreditation, and membership educational institution receives the benefit. Any
requirements set forth in s. 196.012. Those portions portion of real property used by a child care facility
of property of college fraternities and sororities that has achieved Gold Seal Quality status under s.
certified by the president of the college or university 1002.945 is deemed owned by such facility and used
to the appropriate property appraiser as being for an educational purpose if, under a lease, the
essential to the educational process are exempt from operator of a facility is responsible for payment of ad
ad valorem taxation. The use of property by public valorem taxes. The owner of such property shall
fairs and expositions chartered by chapter 616 is disclose to the lessee child care facility operator the
presumed to be an educational use of such property total amount of the benefit derived from the
and is exempt from ad valorem taxation to the extent exemption and the method for ensuring that the
of such use.Property used exclusively for educational operator receives the benefit. Notwithstanding ss.
purposes shall be deemed owned by an educational 196.195 and 196.196, property owned by a house of
institution if the entity owning 100 percent of the public worship and used by an educational institution
educational institution is owned by the identical for educational purposes limited to students in
persons who own the property,or if the entity owning preschool through grade 8 shall be exempt from ad
100 percent of the educational institution and the valorem taxes. If legal title to property is held by a
entity owning the property are owned by the identical governmental agency that leases the property to a
natural persons, or if the educational institution is a lessee, the property is deemed to be owned by the
lessee that owns the leasehold interest in a bona fide governmental agency and used exclusively for
lease for a nominal amount per year having an educational purposes if the governmental agency
original term of 98 years or more. Land, buildings, continues to use such property exclusively for
and other improvements to real property used educational purposes pursuant to a sublease or other
exclusively for educational purposes shall be deemed contractual agreement with that lessee. If the title to
owned by an educational institution if the entity land is held by the trustee of an irrevocable inter vivos
owning 100 percent of the land is a nonprofit entity trust and if the trust grantor owns 100 percent of the
and the land is used, under a ground lease or other entity that owns an educational institution that is
contractual arrangement, by an educational using the land exclusively for educational purposes,
institution that owns the buildings and other the land is deemed to be property owned by the
improvements to the real property, is a nonprofit educational institution for purposes of this
entity under s. 501(c)(3) of the Internal Revenue exemption. Property owned by an educational
Code, and provides education limited to students in institution is deemed to be used for an educational
prekindergarten through grade 8. Land, buildings, purpose if the institution has taken affirmative steps
and other improvements to real property used to prepare the property for educational use. The term
exclusively for educational purposes are deemed "affirmative steps" means environmental or land use
owned by an educational institution if the educational permitting activities,creation of architectural plans or
schematic drawings, land clearing or site preparation,
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construction or renovation activities, or other similar defined as property within the purview of s. 3(a), Art.
activities that demonstrate commitment of the VII of the State Constitution and shall be exempt
property to an educational use. from ad valorem taxes imposed by taxing authorities.
History. s. 10,ch. 71-133; s. 1,ch. 77-102; ss. 35,37,ch. However, no use shall be considered to serve an
90-203; s. 2, ch. 91-121; s. 1, ch. 99-283; s. 4, ch. 2000-262; s. exempt purpose if, in conjunction with that use,
25, ch. 2012-193; s. 12, ch. 2013-72; s. 11, ch. 2021-31; s. 12, alcoholic beverages are served or consumed on the
ch. 2023-157; s. 21,ch. 2025-208. g
Note. s. 22, ch. 2025-208 provides "The amendment premises. Any portion of such property used for
made by this act to s. 196.198, Florida Statutes, first applies nonexempt purposes may be valued and placed upon
to the 2026 tax roll." the tax roll separately from any portion entitled to
exemption pursuant to this section.
196.1983 Charter school exemption from ad (2) This exemption shall not apply to
valorem taxes. Any facility, or portion thereof, condominium common elements and shall not apply
used to house a charter school whose charter has been to any structure unless it is generally open and
approved by the sponsor and the governing board available for use by the general public.
pursuant to s. 1002.33(7) shall be exempt from ad History. s. 1, ch. 80-253.
valorem taxes. For leasehold properties, the landlord
must certify by affidavit to the charter school that the 196.1987 Biblical history display property
required payments under the lease, whether paid to exemption. The use of property owned by an
the landlord or on behalf of the landlord to a third organization exempt from federal income tax under s.
party, will be reduced to the extent of the exemption 501(c)(3) of the Internal Revenue Code to exhibit,
received. The owner of the property shall disclose to illustrate, and interpret Biblical manuscripts, codices,
a charter school the full amount of the benefit derived stone tablets,and other Biblical archives;provide live
from the exemption and the method for ensuring that and recorded demonstrations, explanations,
the charter school receives such benefit. The charter reenactments, and illustrations of Biblical history and
school shall receive the full benefit derived from the Biblical worship; and exhibit times, places, and
exemption. events of Biblical history and significance,when such
History. s. 1, ch. 2000-306; s. 27, ch. 2002-1; s. 909, ch. activity is open to the public and is available to the
2002-387; s. 16,ch.2003-1; s. 7,ch.2017-36. public for no admission charge at least 1 day each
calendar year, subject to capacity limits, and when
196.1985 Labor organization property such organization has received written
exemption.—Real ro ert owned and used b an g
property y y y correspondence from the Internal Revenue Service
labor organization which has a charter from a state or stating that the conduct of the or anization's
national organization, which property is used g g
g � p p y activities does not adversely affect the organization's
predominantly by such organization for educational c t status under s. 501 3 of the Internal
p ( )( )
purposes, is hereby defined as property within the exempt
Code, constitutes religious use of such
purview of s. 3 Art. VII of the State Constitution and g
p � property, which is hereby defined as property within
shall be exempt from ad valorem taxation to the the 3lew of s.purview a), Art. VII of the State
p (
extent of such use pursuant to s. 196.192(2). Any Constitution and is exempt from ad valorem taxation
portion of such property used for nonexempt p
p p p y p to the extent of such use pursuant to s. 196.192(2).
purposes may be valued and placed upon the tax rolls An portion of such property used for nonexempt
separately from an portion entitled to exemption y p p p y p
p y y p p purposes may be valued and placed upon the tax rolls
pursuant to this section. separately from an portion entitled to exemption
History.—s. 1, ch. 77-459. p y y p p
pursuant to this section.
196.1986 Communitycenters exemption.— History. s. 1, ch.2006-164.
p
(1) A single general-purpose structure 196.199 Government exemption.—
represented as a community center owned and property
p y (1) Property owned and used by the following
operated by a private, nonprofit organization and governmental units shall be exempt from taxation
used predominantly or educational, g p
p y f dti l literary, under the following conditions:
scientific, religious, or charitable purposes is hereby
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(a)1. All property of the United States is exempt ancillary function of a facility constructed with
from ad valorem taxation, except such property as is financing obtained in part by pledging proceeds from
subject to tax by this state or any political subdivision the tax authorized under s.212.0305(4)which is upon
thereof or any municipality under any law of the exempt or immune federal, state, or county property.
United States. (2) Property owned by the following
2. Notwithstanding any other provision of law, governmental units but used by nongovernmental
for purposes of the exemption from ad valorem lessees shall only be exempt from taxation under the
taxation provided in subparagraph 1., property of the following conditions:
United States includes any leasehold interest of and '(a) Leasehold interests in property of the
improvements affixed to land owned by the United United States, of the state or any of its several
States,any branch of the United States Armed Forces, political subdivisions, or of municipalities, agencies,
or any agency or quasi-governmental agency of the authorities, and other public bodies corporate of the
United States if the leasehold interest and state shall be exempt from ad valorem taxation and
improvements are acquired or constructed and used the intangible tax pursuant to paragraph (b) only
pursuant to the federal Military Housing Privatization when the lessee serves or performs a governmental,
Initiative of 1996, 10 U.S.C. ss. 2871 et seq. As used municipal, or public purpose or function, as defined
in this subparagraph, the term "improvements" in s. 196.012(6). In all such cases, all other interests
includes actual housing units and any facilities that in the leased property shall also be exempt from ad
are directly related to such housing units, including valorem taxation. However, a leasehold interest in
any housing maintenance facilities, housing rental property of the state may not be exempted from ad
and management offices, parks and community valorem taxation when a nongovernmental lessee
centers, and recreational facilities. Any leasehold uses such property for the operation of a multipurpose
interest and improvements described in this hazardous waste treatment facility.
subparagraph, regardless of whether title is held by (b) Except as provided in paragraph (c), the
the United States, shall be construed as being owned exemption provided by this subsection shall not apply
by the United States, the applicable branch of the to those portions of a leasehold or other interest
United States Armed Forces,or the applicable agency defined by s. 199.023(1)(d), Florida Statutes 2005,
or quasi-governmental agency of the United States subject to the provisions of subsection (7). Such
and are exempt from ad valorem taxation without the leasehold or other interest shall be taxed only as
necessity of an application for exemption being filed intangible personal property pursuant to chapter 199,
or approved by the property appraiser. This Florida Statutes 2005, if rental payments are due in
subparagraph does not apply to a transient public consideration of such leasehold or other interest. All
lodging establishment as defined in s. 509.013 and applicable collection, administration, and
does not affect any existing agreement to provide enforcement provisions of chapter 199, Florida
municipal services by a municipality or county. Statutes 2005, shall apply to taxation of such
(b) All property of this state which is used for leaseholds. If no rental payments are due pursuant to
governmental purposes shall be exempt from ad the agreement creating such leasehold or other
valorem taxation except as otherwise provided by interest, the leasehold or other interest shall be taxed
law. as real property. Nothing in this paragraph shall be
(c) All property of the several political deemed to exempt personal property, buildings, or
subdivisions and municipalities of this state or of other real property improvements owned by the
entities created by general or special law and lessee from ad valorem taxation.
composed entirely of governmental agencies, or (c) Any governmental property leased to an
property conveyed to a nonprofit corporation which organization which uses the property exclusively for
would revert to the governmental agency, which is literary, scientific, religious, or charitable purposes
used for governmental,municipal, or public purposes shall be exempt from taxation.
shall be exempt from ad valorem taxation, except as (3) Nothing herein or in s. 196.001 shall require
otherwise provided by law. a governmental unit or authority to impose taxes upon
(d) All property of municipalities is exempt a leasehold estate created, extended, or renewed prior
from ad valorem taxation if used as an essential to April 15, 1976,if the lease agreement creating such
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leasehold estate contains a covenant on the part of same manner as other executions are executed under
such governmental unit or authority as lessor to chapters 30 and 56.
refrain from imposing taxes on the leasehold estate (b) Nonpayment of any such taxes by the lessee
during the term of the leasehold estate; but any such shall result in the revocation of any occupational
covenant shall not prevent taxation of a leasehold license of such person or the revocation, upon
estate by any such taxing unit or authority other than certification hereunder by the property appraiser to
the unit or authority making such covenant. the Department of State, of the corporate charter of
(4) Property owned by any municipality, any such domestic corporation or the revocation,
agency, authority, or other public body corporate of upon certification hereunder by the property
the state which becomes subject to a leasehold appraiser to the Department of State, of the authority
interest or other possessory interest of a of any foreign corporation to do business in this state,
nongovernmental lessee other than that described in as appropriate, which such license, charter, or
paragraph(2)(a),after April 14, 1976, shall be subject authority is related to the leased property.
to ad valorem taxation unless the lessee is an (9) Improvements to real property which are
organization which uses the property exclusively for located on state-owned land and which are leased to
literary, scientific, religious, or charitable purposes. a public educational institution shall be deemed
(5) Leasehold interests in governmental owned by the public educational institution for
property shall not be exempt pursuant to this purposes of this section where, by the terms of the
subsection unless an application for exemption has lease, the improvement will become the property of
been filed on or before March 1 with the property the public educational institution or the State of
appraiser. The property appraiser shall review the Florida at the expiration of the lease.
application and make findings of fact which shall be (10) Notwithstanding any other provision of
presented to the value adjustment board at its law to the contrary, property held by a port authority
convening, whereupon the board shall take and any leasehold interest in such property are
appropriate action regarding the application. If the exempt from ad valorem taxation to the same extent
exemption in whole or in part is granted, or that county property is immune from taxation,
established by judicial proceeding, it shall remain provided such property is located in a county
valid for the duration of the lease unless the lessee described in s. 9, Art. VIII of the State Constitution
changes its use, in which case the lessee shall again of 1885, as restated in s. 6(e), Art. VIII of the State
submit an application for exemption. The Constitution.
requirements set forth in s. 196.194 shall apply to all History. s. 11, ch. 71-133; s. 1, ch. 76-283; s. 1, ch. 77-
applications made under this subsection. 174; ss. 1, 2, ch. 80-368; s. 4, ch. 82-388; s. 13, ch. 83-215; s.
No exem tion ranted before June 1 1976 30, ch. 85-342; s. 1, ch. 86-141; s. 61,ch. 86-152; s. 81,ch. 88-
(6) p ,g 130; s. 47, ch. 91-45; s. 160, ch. 91-112; s. 1, ch. 96-288; s. 1
shall be revoked b this chapter if such revocation '
Y p ch.96-323;s.9,ch.2006-312;s. 1,ch.2012-32;s.26,ch.2012-
will impair any existing bond agreement. 193; s. 1,ch.2015-80.
(7) Property which is originally leased for 100
years or more, exclusive of renewal options, or 196.1993 Certain agreements with local
property which is financed, acquired, or maintained governments for use of public property;
utilizing in whole or in part funds acquired through exemption. Any agreement entered into with a
the issuance of bonds pursuant to parts II, III, and V local governmental authority prior to January 1, 1969,
of chapter 159, shall be deemed to be owned for for use of public property, under which it was
purposes of this section. understood and agreed in a written instrument or by
(8)(a) Any and all of the aforesaid taxes on any special act that no ad valorem real property taxes
leasehold described in this section shall not become a would be paid by the licensee or lessee, shall be
lien on same or the property itself but shall constitute deemed a license or management agreement for the
a debt due and shall be recoverable by legal action or use or management of public property. Such interest
by the issuance of tax executions that shall become shall be deemed not to convey an interest in the
liens upon any other property in any county of this property and shall not be subject to ad valorem real
state of the taxpayer who owes said tax. The sheriff property taxation. Nothing in this section shall be
of the county shall execute the tax execution in the deemed to exempt such licensee from the ad valorem
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intangible tax and the ad valorem personal property authority to grant economic development tax
tax. exemptions for new businesses and expansions of
History. s. 9, ch. 80-368. existing businesses located in an enterprise zone or a
1 brownfield area, as defined in s. 376.79(5). If an area
196.1995 Economic development ad nominated to be an enterprise zone pursuant to s.
valorem tax exemption. 290.0055 has not yet been designated pursuant to s.
(1) The board of county commissioners of any 290.0065, the board of county commissioners or the
county or the governing authority of any municipality governing authority of the municipality may call such
g g Y p Y Y
shall call a referendum within its total jurisdiction to referendum prior to such designation; however, the
p g
determine whether its respective jurisdiction may authority g p to rant economic development ad valorem
grant economic development ad valorem tax tax exem exemptions does not apply until such area is
p
exemptions under s. 3, Art. VII of the State
designated pursuant to s. 290.0065. The ballot
g
Constitution if: question in such referendum shall be in substantially
Y
(a) The board of county commissioners of the the following form and shall be used in lieu of the
county or the governing authority of the municipality ballot question prescribed in subsection (2):
votes to hold such referendum;
(b) The board of county commissioners of the Shall the board of county commissioners of this
county or the governing authority of the municipality county (or the governing authority of this
receives a petition signed by 10 percent of the municipality, or both) be authorized to grant,
registered electors of its respective jurisdiction, pursuant to s. 3, Art. VII of the State Constitution,
which petition calls for the holding of such property tax exemptions for new businesses and
referendum; or expansions of existing businesses that are located in
(c) The board of county commissioners of a an enterprise zone or a brownfield area and that are
charter county receives a petition or initiative signed expected to create new, full-time jobs in the county
by the required percentage of registered electors in (or municipality, or both)?
accordance with the procedures established in the
county's charter for the enactment of ordinances or Yes For authority to grant exemptions.
for approval of amendments of the charter,if less than No Against authority to grant exemptions.
10 percent, which petition or initiative calls for the (4) A referendum pursuant to this section may
holding of such referendum. be called only once in any 12-month period.
(2) The ballot question in such referendum shall 2(5) Upon a majority vote in favor of such
be in substantially the following form: authority, the board of county commissioners or the
governing authority of the municipality, at its
Shall the board of county commissioners of this discretion, by ordinance may exempt from ad
county (or the governing authority of this valorem taxation up to 100 percent of the assessed
municipality, or both) be authorized to grant, value of all improvements to real property made by
pursuant to s. 3, Art. VII of the State Constitution, or for the use of a new business and of all tangible
property tax exemptions to new businesses and personal property of such new business, or up to 100
expansions of existing businesses that are expected to percent of the assessed value of all added
create new, full-time jobs in the county (or improvements to real property made to facilitate the
municipality, or both)? expansion of an existing business and of the net
. increase in all tangible personal property acquired to
Yes For authority to grant exemptions. facilitate such expansion of an existing business. To
p g
No Against authority to grant exemptions. qualify for this exemption, the improvements to real
(3) The board of county commissioners or the property must be made or the tangible personal
governing authority of the municipality that calls a property must be added or increased after approval by
referendum within its total jurisdiction to determine motion or resolution of the local governing body,
whether its respective jurisdiction may grant subj ect to ordinance adoption or on or after the day
economic development ad valorem tax exemptions the ordinance is adopted. However, if the authority to
may vote to limit the effect of the referendum to grant exemptions is approved in a referendum in
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which the ballot question contained in subsection (3) was approved in an election, but such authority may
appears on the ballot, the authority of the board of be renewed for subsequent 10-year periods if each
county commissioners or the governing authority of 10-year renewal is approved in a referendum called
the municipality to grant exemptions is limited solely and held pursuant to this section.
to new businesses and expansions of existing (8) Any person, firm, or corporation which
businesses that are located in an area which was desires an economic development ad valorem tax
designated as an enterprise zone pursuant to chapter exemption shall, in the year the exemption is desired
290 as of December 30,2015, or in a brownfield area. to take effect, file a written application on a form
New businesses and expansions of existing prescribed by the department with the board of
businesses located in an area that was designated as county commissioners or the governing authority of
an enterprise zone pursuant to chapter 290 as of the municipality, or both. The application shall
December 30, 2015, but is not in a brownfield area, request the adoption of an ordinance granting the
may qualify for the ad valorem tax exemption only if applicant an exemption pursuant to this section and
approved by motion or resolution of the local shall include the following information:
governing body, subject to ordinance adoption, or by (a) The name and location of the new business
ordinance, enacted before December 31, 2015. or the expansion of an existing business;
Property acquired to replace existing property shall (b) A description of the improvements to real
not be considered to facilitate a business expansion. property for which an exemption is requested and the
All data center equipment for a data center shall be date of commencement of construction of such
exempt from ad valorem taxation for the term of the improvements;
approved exemption. The exemption applies only to (c) A description of the tangible personal
taxes levied by the respective unit of government property for which an exemption is requested and the
granting the exemption. The exemption does not dates when such property was or is to be purchased;
apply, however, to taxes levied for the payment of (d) Proof, to the satisfaction of the board of
bonds or to taxes authorized by a vote of the electors county commissioners or the governing authority of
pursuant to s. 9(b) or s. 12, Art. VII of the State the municipality, that the applicant is a new business
Constitution. Any such exemption shall remain in or an expansion of an existing business, as defined in
effect for up to 10 years with respect to any particular s. 196.012;
facility, or up to 20 years for a data center, regardless (e) The number of jobs the applicant expects to
of any change in the authority of the county or create along with the average wage of the jobs and
municipality to grant such exemptions or the whether the jobs are full-time or part-time;
expiration of the Enterprise Zone Act pursuant to (f) The expected time schedule for job creation;
chapter 290. The exemption shall not be prolonged or and
extended by granting exemptions from additional (g) Other information deemed necessary or
taxes or by virtue of any reorganization or sale of the appropriate by the department, county, or
business receiving the exemption. municipality.
(6) With respect to a new business as defined by (9) Before it takes action on the application,the
s. 196.012(14)(c), the municipality annexing the board of county commissioners or the governing
property on which the business is situated may grant authority of the municipality shall deliver a copy of
an economic development ad valorem tax exemption the application to the property appraiser of the
under this section to that business for a period that county. After careful consideration, the property
will expire upon the expiration of the exemption appraiser shall report the following information to the
granted by the county. If the county renews the board of county commissioners or the governing
exemption under subsection (7), the municipality authority of the municipality:
may also extend its exemption. A municipal (a) The total revenue available to the county or
economic development ad valorem tax exemption municipality for the current fiscal year from ad
granted under this subsection may not extend beyond valorem tax sources, or an estimate of such revenue
the duration of the county exemption. if the actual total revenue available cannot be
(7) The authority to grant exemptions under this determined;
section expires 10 years after the date such authority
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(b) Any revenue lost to the county or (b) The total amount of revenue available to the
municipality for the current fiscal year by virtue of county or municipality from ad valorem tax sources
exemptions previously granted under this section, or for the current fiscal year,the total amount of revenue
an estimate of such revenue if the actual revenue lost lost to the county or municipality for the current fiscal
cannot be determined; year by virtue of economic development ad valorem
(c) An estimate of the revenue which would be tax exemptions currently in effect, and the estimated
lost to the county or municipality during the current revenue loss to the county or municipality for the
fiscal year if the exemption applied for were granted current fiscal year attributable to the exemption of the
had the property for which the exemption is requested business named in the ordinance;
otherwise been subject to taxation; and (c) The period of time for which the exemption
(d) A determination as to whether the property will remain in effect and the expiration date of the
for which an exemption is requested is to be exemption,which may be any period of time up to 10
incorporated into a new business or the expansion of years, or up to 20 years for a data center; and
an existing business, as defined in s. 196.012, or into (d) A finding that the business named in the
neither, which determination the property appraiser ordinance meets the requirements of s. 196.012(14)
shall also affix to the face of the application. Upon or(15).
the request of the property appraiser, the department (12) Upon approval of an application for a tax
shall provide to him or her such information as it may exemption under this section, the board of county
have available to assist in making such determination. commissioners or the governing authority of the
(10) In considering any application for an municipality and the applicant may enter into a
exemption under this section, the board of county written tax exemption agreement, which may include
commissioners or the governing authority of the performance criteria and must be consistent with the
municipality must take into account the following: requirements of this section or other applicable laws.
(a) The total number of net new jobs to be The agreement must require the applicant to report at
created by the applicant; a specific time before the expiration of the exemption
(b) The average wage of the new jobs; the actual number of new, full-time jobs created and
(c) The capital investment to be made by the their actual average wage. The agreement may
applicant; provide the board of county commissioners or the
(d) The type of business or operation and governing authority of the municipality with
whether it qualifies as a targeted industry as may be authority to revoke,in whole or in part,the exemption
identified from time to time by the board of county if the applicant fails to meet the expectations and
commissioners or the governing authority of the representations described in subsection (8).
municipality; History. s. 2, ch. 80-347; s. 1, ch. 83-141; s. 30, ch. 84-
(e) The environmental impact of the proposed 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 ch.2006-
business or operation; 291• s. 3 ch. 2010-147; s. 2 ch.2011-182; s. 6 ch. 2013-77• s.
The extent to which the applicant intends to '
(f) pp 1,ch.2014-40; s. 5,ch. 2016-184; s. 3,ch. 2016-220.
source its supplies and materials within the applicable 'Note. Section 14, ch. 2014-40, provides that "[a] local
jurisdiction; and ordinance enacted pursuant to s. 196.1995, Florida Statutes,
(g) Any other economic-related characteristics before the effective date of this act shall not be invalidated on
or criteria deemed necessary b the board of count the ground that improvements to real property were made or that
y y tangible personal property was added or increased before the
commissioners or the governing authority of the date that such ordinance was adopted, as long as the local
municipality. governing body acted substantially in accordance with s.
(11) An ordinance granting an exemption under 196.1995(5),Florida Statutes,as amended by this act."
this section shall be adopted in the same manner as
any other ordinance of the county or municipality and 196.1996 Economic development ad valorem
shall include the following: tax exemption; effect of ch. 94-136. Nothing
(a) The name and address of the new business contained in chapter 94-136, Laws of Florida, shall
or expansion of an existing business to which the be deemed to require any board of county
exemption is granted; commissioners or a governing body of any
municipality to reenact any resolution or ordinance to
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authorize the board of county commissioners or the municipality to grant such exemptions or any change
governing body to grant economic development ad in ownership of the property. In order to retain the
valorem tax exemptions in an enterprise zone that exemption, however, the historic character of the
was in effect on December 31, 1994. Economic property, and improvements which qualified the
development ad valorem tax exemptions may be property for an exemption, must be maintained over
granted pursuant to such resolution or ordinance the period for which the exemption is granted.
which was previously approved and a referendum, (6) The ordinance shall designate either a local
beginning July 1, 1995. historic preservation office or the Division of
History. s. 57, ch. 94-136. Historical Resources of the Department of State to
review applications for exemptions. The local historic
196.1997 Ad valorem tax exemptions for preservation office or the division, whichever is
historic properties. applicable, must recommend that the board of county
(1) The board of county commissioners of any commissioners or the governing authority of the
g g Y
county or the governing authority of any municipality municipality grant or deny the exemption. Such
may adopt an ordinance to allow ad valorem tax reviews must be conducted in accordance with rules
exemptions under s. 3, Art. VII of the State adopted b the Department of State. The
p Y p
Constitution to historic properties if the owners are recommendation, and the reasons therefor, must be
engaging in the restoration, rehabilitation, or provided to the applicant and to the governing entity
renovation of such properties in accordance with before consideration of the application at an official
guidelines established in this section. meeting of the governing entity. For the purposes of
(2) The board of county commissioners or the this section, local historic preservation offices must
governing authority of the municipality by ordinance be approved and certified by the Department of State.
may authorize the exemption from ad valorem (7) To qualify for an exemption, the property
taxation of up to 100 percent of the assessed value of owner must enter into a covenant or agreement with
all improvements to historic properties which result the governing body for the term for which the
g g Y
from the restoration, renovation, or rehabilitation of exemption is granted. The form of the covenant or
such properties. The exemption applies only to agreement must be established by the Department of
improvements to real property. In order for the State and must require that the character of the
property to qualify for the exemption, any such property, and the qualifying improvements to the
improvements must be made on or after the day the property, be maintained during the period that the
ordinance authorizing ad valorem tax exemption for exemption is granted. The covenant or agreement
historic properties is adopted. shall be binding on the current property owner,
(3) The ordinance shall designate the type and transferees, and their heirs, successors, or assigns.
location of historic property for which exemptions Violation of the covenant or agreement results in the
may be granted, which may include any property property owner being subject to the payment of the
meeting the provisions of subsection (11), which differences between the total amount of taxes which
property may be further required to be located within would have been due in March in each of the previous
a particular geographic area or areas of the county or years in which the covenant or agreement was in
municipality. effect had the property not received the exemption
(4) The ordinance must specify that such and the total amount of taxes actually paid in those
exemptions shall apply only to taxes levied by the years, plus interest on the difference calculated as
unit of government granting the exemption. The provided in s. 212.12(3).
exemptions do not apply,however,to taxes levied for (8) Any person,firm, or corporation that desires
the payment of bonds or to taxes authorized by a vote an ad valorem tax exemption for the improvement of
of the electors pursuant to s. 9(b) or s. 12, Art. VII of a historic property must, in the year the exemption is
the State Constitution. desired to take effect, file with the board of county
(5) The ordinance must specify that any commissioners or the governing authority of the
exemption granted remains in effect for up to 10 years municipality a written application on a form
with respect to any particular property, regardless of prescribed by the Department of State. The
any change in the authority of the county or application must include the following information:
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(a) The name of the property owner and the (b) The period of time for which the exemption
location of the historic property. will remain in effect and the expiration date of the
(b) A description of the improvements to real exemption.
property for which an exemption is requested and the (c) A finding that the historic property meets the
date of commencement of construction of such requirements of this section.
improvements. (11) Property is qualified for an exemption
(c) Proof, to the satisfaction of the designated under this section if:
local historic preservation office or the Division of (a) At the time the exemption is granted, the
Historical Resources, whichever is applicable, that property:
the property that is to be rehabilitated or renovated is 1. Is individually listed in the National Register
a historic property under this section. of Historic Places pursuant to the National Historic
(d) Proof, to the satisfaction of the designated Preservation Act of 1966, as amended; or
local historic preservation office or the Division of 2. Is a contributing property to a national-
Historical Resources, whichever is applicable, that register-listed district; or
the improvements to the property will be consistent 3. Is designated as a historic property, or as a
with the United States Secretary of Interior's contributing property to a historic district, under the
Standards for Rehabilitation and will be made in terms of a local preservation ordinance; and
accordance with guidelines developed by the (b) The local historic preservation office or the
Department of State. Division of Historical Resources, whichever is
(e) Other information deemed necessary by the applicable, has certified to the local governing
Department of State. authority that the property for which an exemption is
(9) The board of county commissioners or the requested satisfies paragraph (a).
governing authority of the municipality shall deliver (12) In order for an improvement to a historic
a copy of each application for a historic preservation property to qualify the property for an exemption, the
ad valorem tax exemption to the property appraiser of improvement must:
the county. Upon certification of the assessment roll, (a) Be consistent with the United States
or recertification, if applicable, pursuant to s. Secretary of Interior's Standards for Rehabilitation.
193.122, for each fiscal year during which the (b) Be determined by the Division of Historical
ordinance is in effect, the property appraiser shall Resources or the local historic preservation office,
report the following information to the local whichever is applicable, to meet criteria established
governing body: in rules adopted by the Department of State.
(a) The total taxable value of all property within (13) The Department of State shall adopt rules
the county or municipality for the current fiscal year. as provided in chapter 120 for the implementation of
(b) The total exempted value of all property in this section. These rules must specify the criteria for
the county or municipality which has been approved determining whether a property is eligible for
to receive historic preservation ad valorem tax exemption; guidelines to determine improvements to
exemption for the current fiscal year. historic properties which qualify the property for an
(10) A majority vote of the board of county exemption; criteria for the review of applications for
commissioners of the county or of the governing exemptions; procedures for the cancellation of
authority of the municipality shall be required to exemptions for violations to the agreement required
approve a written application for exemption. Such by subsection (7); the manner in which local historic
exemption shall take effect on the January 1 preservation offices may be certified as qualified to
following substantial completion of the review applications; and other requirements
improvement. The board of county commissioners or necessary to implement this section.
the governing authority of a municipality shall History.—s. 1,ch.92-159.
include the following in the resolution or ordinance
approving the written application for exemption: 196.1998 Additional ad valorem tax
(a) The name of the owner and the address of exemptions for historic properties open to the
the historic property for which the exemption is Public.—
granted.
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(1) If an improvement qualifies a historic 196.2001 Not-for-profit sewer and water
property for an exemption under s. 196.1997, and the company property exemption.
property is used for nonprofit or governmental (1) Property of any sewer and water company
purposes and is regularly and frequently open for the owned or operated by a Florida corporation not for
public's visitation, use, and benefit, the board of profit,the income from which has been exempt, as of
county commissioners or the governing authority of January 1 of the year for which the exemption from
the municipality by ordinance may authorize the ad valorem property taxes is requested, from federal
exemption from ad valorem taxation of up to 100 income taxation by having qualified under s. 115(a)
percent of the assessed value of the property, as of the Internal Revenue Code of 1954 or of a
improved, any provision of s. 196.1997(2) to the corresponding section of a subsequently enacted
contrary notwithstanding, if all other provisions of federal revenue act, shall be exempt from ad valorem
that section are complied with; provided, however, taxation, provided the following criteria for
that the assessed value of the improvement must be exemption are met by the not-for-profit sewer and
equal to at least 50 percent of the total assessed value water company:
of the property as improved. The exemption applies (a) Net income derived by the company does
only to real property to which improvements are not inure to any private shareholder or individual.
made by or for the use of the existing owner. In order (b) Gross receipts do not constitute gross
for the property to qualify for the exemption provided income for federal income tax purposes.
in this section, any such improvements must be made (c) Members of the company's governing board
on or after the day the ordinance granting the serve without compensation.
exemption is adopted. (d) Rates for services rendered by the company
(2) In addition to meeting the criteria are established by the governing board of the county
established in rules adopted by the Department of or counties within which the company provides
State under s. 196.1997, a historic property is service; by the Public Service Commission, in those
qualified for an exemption under this section if the counties in which rates are regulated by the
Division of Historical Resources, or the local historic commission; or by the Farmers Home
preservation office, whichever is applicable, Administration.
determines that the property meets the criteria (e) Ownership of the company reverts to the
established in rules adopted by the Department of county in which the company conducts its business
State under this section. upon retirement of all outstanding indebtedness of the
(3) In addition to the authority granted to the company.
Department of State to adopt rules under s. 196.1997,
the Department of State shall adopt rules as provided Notwithstandinganything above, no exemption shall
Y g p
in chapter 120 for the implementation of this section, be ranted until the property appraiser has considered
g p p Y pp
which shall include criteria for determining whether the exemption and has made a specific
proposed p p
a property is qualified for the exemption authorized findingthat the water and sewer company in question
p Y
by this section, and other rules necessary to performs a public purpose in the absence of which the
p p p �
implement this section. expenditure of public funds would be required.ired.
History s. 2, ch. 92-159.
(2)(a) No exemption authorized pursuant to this
196.1999 Space laboratories and carriers; section shall be granted unless the company applies
p to the property a raiser on or before March 1 of each
exemption. Notwithstanding other provisions of p p Y pp
this chapter, a module pallet, rack locker, and an year for such exemption. In its annual application for
p ' p Y exemption, the company shall provide the property
necessary associated hardware and subsystem owned p p Y p p p Y
b an person and intended to be used to transport or appraiser with the following information.
Y y p p 1. Financial statements for the immediately
store cargo used for a space laboratory for the primary
of conductingscientific research in ace is preceding fiscal year, certified by an independent
purpose p certified public accountant shown the financial
deemed to carry out a scientific purpose and is p g
exempt from ad valorem taxation. condition and records of operation of the company for
fiscal History. s. 32, ch.2005-280. thatl Year.
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2. Any other records or information as may be 196.202 Property of widows,widowers,blind
requested by the property appraiser for the purposes persons, and persons totally and permanently
of determining whether the requirements of disabled.
subsection (1) have been met. (1) Property to the value of $5,000 of every
(b) The exemption from ad valorem taxation widow, widower, blind person, or totally and
shall not be granted to a not-for-profit sewer and permanently disabled person who is a bona fide
water company unless the company meets the criteria resident of this state is exempt from taxation. As used
set forth in subsection(1). In determining whether the in this section, the term "totally and permanently
company is operated as a profitmaking venture, the disabled person" means a person who is currently
property appraiser shall consider the following: certified by a physician licensed in this state, by the
1. Any advances or payments directly or United States Department of Veterans Affairs or its
indirectly by way of salary, fee, loan, gift, bonus, predecessor, or by the Social Security Administration
gratuity, drawing account, commission, or otherwise to be totally and permanently disabled.
(except for reimbursement of advances for reasonable (2) An applicant for the exemption under this
out-of-pocket expenses incurred on behalf of the section may apply for the exemption before receiving
applicant) to any person, company, or other entity the necessary documentation from the United States
directly or indirectly controlled by such persons, or Department of Veterans Affairs or its predecessor, or
which pays any compensation to its officers, the Social Security Administration. Upon receipt of
directors, trustees, members, or stockholders for the documentation, the exemption shall be granted as
services rendered to or on behalf of the corporation; of the date of the original application, and the excess
2. Any contractual arrangement by the taxes paid shall be refunded. Any refund of excess
corporation with any officer, director, trustee, taxes paid shall be limited to those paid during the 4-
member, or stockholder of the corporation regarding year period of limitation set forth in s. 197.182(1)(e).
rendition of services, the provision of goods or History. s. 12,ch.71-133;s. 1,ch. 88-293;s. 1,ch.2001-
supplies, the management of applicant, the 204; s. 1,ch.2001-245; s.27,ch.2012-193; s. 12,ch. 2022-97.
construction or renovation of the property of the
corporation, the procurement of the real, personal, or 196.24 Exemption for disabled ex-
intangible property of the corporation, or other p
g p p y � � servicemember or surviving spouse; evidence of
similar financial interest in the affairs of the
co disability.
corporation; y
� ti ' (1) Any ex-servicemember, as defined in s.
3. The reasonableness of payments made for 196.012 who is a bona fide resident of the state who
salaries for the operations of the corporation or for '
was discharged under honorable conditions, and who
services, supplies, and materials used by the co has been disabled to a degree of 10 percent or more
v air, replacement,corporation, reserves for re p � re p ' and g by misfortune or while serving during a period of
depreciation of the property of the corporation, in s. 1.01(14)is entitled to
payment of mortgages,liens, and encumbrances upon wartime service as definedthe exemption from taxation provided for in s. 3 b
p p ),
the property of the corporation, or other purposes. Art. VII of the State Constitution as p rovided in this
History. s. 11, ch. 76-234; s.2,ch. 77-459.
section. Property to the value of $5,000 of such a
196.2002 12 c 501 for s.Exemption not-for- person is exempt from taxation. The production by
p � )� )
psystems.—Property
rofit water and wastewaterof him or her of a certificate of disability from the any not-for-profit water and wastewater corporation United States Government or the United States
which holds a current exemption from federal income Department of Veterans Affairs or its predecessor
before the property appraiser of the count wherein
tax under s. 501(c)(12) of the Internal Revenue Code, p p y pp y
as amended, shall be exempt from ad valorem the ex-servicemember's property lies is prima facie
p taxation if the sole or primary function of the evidence of the fact that he or she is entitled to the
corporation is to construct, maintain, or operate a exemption. The unremarried surviving spouse of such
� p water and/or wastewater system in this state. a disabled ex-servicemember is also entitled to the
History. s. 1, ch.2000-355. exemption.
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(2) An applicant for the exemption under this (3) Land that is dedicated in perpetuity for
section may apply for the exemption before receiving conservation purposes and that is used for allowed
the necessary documentation from the United States commercial uses is exempt from ad valorem taxation
Government or the United States Department of to the extent of 50 percent of the assessed value of the
Veterans Affairs or its predecessor. Upon receipt of land.
the documentation, the exemption shall be granted as (4) Land that comprises less than 40 contiguous
of the date of the original application, and the excess acres does not qualify for the exemption provided in
taxes paid shall be refunded. Any refund of excess this section unless, in addition to meeting the other
taxes paid shall be limited to those paid during the 4- requirements of this section, the use of the land for
year period of limitation set forth in s. 197.182(1)(e). conservation purposes is determined by the
History. s. 1, ch. 16298, 1933; CGL 1936 Supp. 897(1); Acquisition and Restoration Council created in s.
s. 2, ch. 67-457; ss. 1, 2, ch. 69-55; s. 16, ch. 69-216; s. 1, ch. 259.035 to fulfill a clearly delineated state
77-102; s. 8,ch. 84-114; s. 5,ch. 93-268; s. 1000,ch. 95-147; s.
31, ch. 95-280; s. 1, ch. 2002-271; s. 2, ch. 2005-42; s. 28, ch. conservation policy and yield a significant public
2012-193; s. 16,ch.2018-118. benefit. In making its determination of public benefit,
Note. Former s. 192.11. the Acquisition and Restoration Council must give
particular consideration to land that:
'196.26 Exemption for real property (a) Contains a natural sinkhole or natural spring
dedicated in perpetuity for conservation that serves a water recharge or production function;
purposes. (b) Contains a unique geological feature;
(1) As used in this section: (c) Provides habitat for endangered or
(a) "Allowed commercial uses" means threatened species;
commercial uses that are allowed by the conservation (d) Provides nursery habitat for marine and
easement encumbering the land exempt from taxation estuarine species;
under this section. (e) Provides protection or restoration of
(b) "Conservation easement" means the vulnerable coastal areas;
property right described in s. 704.06. (f) Preserves natural shoreline habitat; or
(c) "Conservation purposes"means: (g) Provides retention of natural open space in
1. Serving a conservation purpose,as defined in otherwise densely built-up areas.
26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which
serves as the basis of a qualified conservation An land approved b the Acquisition and
contribution under 26 U.S.C. s. 170 h • or y pp y q
( )' Restoration Council under this subsection must have
2.a. Retention of the substantial natural value of a management Ian and a designated manager who
land includin woodlands wetlands watercourses g p g g
' g will be responsible for implementing the
ponds, streams, and natural open spaces; management plan.
b. Retention of such lands as suitable habitat for g
(5) The conservation easement that serves as
fish, plants, or wildlife; or the basis for the exemption ranted b this section
c. Retention of such lands' natural value for p g y
must include baseline documentation as to the natural
water quality enhancement or water recharge. values to be protected on the land and may include a
perpetuity" means that the p y
(d) "Dedicated ine p rp "
y management plan that details the management of the
land is encumbered b an Irrevocable perpetual g p g
y ' p land so as to effectuate the conservation of natural
conservation easement. resources on the land.
(2) Land that is dedicated in perpetuity for (6) gBuildings, structures, and other
conservation purposes and that is used exclusively for improvements situated on land receiving the
conservation u t from ad valorem p g
purposes is exempt exemption provided in this section and the land area
taxation. Such exclusive use does not preclude the immediate) surrounding the buildings, structures
receipt of income from activities that are consistent y g g ' '
p and improvements must be assessed separately
with a management plan when the income is used to pursuant to chapter 193. However, structures and
implement, maintain and manage the management p p '
p g g other improvements that are auxiliary to the use of the
plan.
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land for conservation purposes are exempt to the empowered and directed to make proper entries upon
same extent as the underlying land. the records to accomplish such cancellation and to do
(7) Land that qualifies for the exemption all things necessary to carry out the provisions of this
provided in this section the allowed commercial uses section, and to make the same effective, this section
of which include agriculture must comply with the being their authority so to do.
most recent best management practices if adopted by History. ss. 1,2,ch. 22845, 1945; ss. 1,2,ch. 69-55.
rule of the Department of Agriculture and Consumer Note. Former s. 192.59.
Services.
(8) As provided in s. 704.06(8) and (9), water 196.29 Cancellation of certain taxes on real
management districts withjurisdiction over lands property acquired by a county, school board,
mana g charter school governing board, or community
receiving the exemption provided in this section have g g y
a third- art ri ht of enforcement to enforce the terms college district board of trustees. Whenever any
p y g county, board,charter school governing board,
of the applicable conservation easement for any y g g
easement that is not enforceable b a federal or state or community college district board of trustees of this
y state has heretofore acquired, or shall hereafter
agency, county, municipality, or water management q
acquire, title to any real property, the taxes of all
district when the holder of the easement is unable or
unwilling to enforce the terms of the easement. political subdivisions, as defined in s. 1.01,upon such
g for the year in which title to such property
(9) The Acquisition and Restoration Council, property y p p y
created in s.259.035 shall maintain a list of nonprofit was acquired, or shall hereafter be acquired, shall be
' p against
of the taxes levied or accrued a
entities that are qualified to enforce the provisions of that portion g
a conservation easement. such property for such year which the portion of such
History. s. 1, ch.2009-157. year which has expired at the date of such acquisition
Note.—Section 8, ch. 2009-157, provides that "[t]he bears to the entire year, and the remainder of such
Department of Revenue may adopt emergency rules to taxes for such year shall stand canceled.
administer s. 196.26,Florida Statutes,as created by this act.The History. s. 1, ch. 26974, 1951; s. 1, ch. 65-179; ss. 1, 2,
emergency rules shall remain in effect for 6 months after ch. 69-55; s. 1,ch. 69-300; s. 1,ch. 88-220; s.2,ch.2000-306.
adoption and may be renewed during the pendency of Note. Former s. 192.60.
procedures to adopt rules addressing the subject of the
emergency rules." 196.295 Property transferred to exempt
governmental unit; tax payment into escrow;
196.28 Cancellation of delinquent taxes upon taxes due from prior years.
lands used for road purposes, etc. (1) In the event fee title to property is acquired
(1) The board of county commissioners of each between January 1 and November 1 of any year by a
county of the state be and it is hereby given full power governmental unit exempt under this chapter by any
and authority to cancel and discharge any and all liens means except condemnation or is acquired by any
for taxes, delinquent or current, held or owned by the means except condemnation for use exclusively for
county or the state, upon lands, heretofore or federal, state, county, or municipal purposes, the
hereafter, conveyed to, or acquired by any agency, taxpayer shall be required to place in escrow with the
governmental subdivision or municipality of the county tax collector an amount equal to the current
state, or the United States, for road purposes, defense taxes prorated to the date of transfer of title, based
purposes, recreation, reforestation or other public upon the current assessment and millage rates on the
use; and said lands shall be exempt from county land involved. This fund shall be used to pay any ad
taxation so long as the same are used for such public valorem taxes due, and the remainder of taxes which
purpose. would otherwise have been due for that current year
(2) Such cancellation shall be by resolution of shall stand canceled.
the board of county commissioners, duly adopted and (2) In the event fee title to property is acquired
entered upon its minutes, properly describing such by a governmental unit exempt under this chapter by
lands, and setting forth the public use to which the any means except condemnation or is acquired by any
same are, or will be, devoted. Upon receipt of a means except condemnation for use exclusively for
certified copy of such resolution, the proper officials federal, state, county, or municipal purposes, the
of the county, and of the state, are hereby authorized,
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taxpayer is required to pay all taxes due from prior
years.
History. s. 13, ch. 74-234; s. 1, ch. 75-103; s. 7, ch. 85-
322; s. 26, ch. 86-152; s. 15, ch. 86-300; s. 4, ch. 88-101; s. 8,
ch. 92-173.
196.31 Taxes against state properties;
notice. Whenever lands or other property of the
state or of any agency thereof are situated within any
district, subdistrict or governmental unit for the
purpose of taxation, which said lands or any of them
or other property, are or shall be subject to special
assessments or taxes, the tax collector or other tax
collecting agency having authority to collect such
taxes or special assessments shall,upon such taxes or
special assessments becoming legally due and
payable, mail to the state agency or department
holding such land or other property, or if held by the
state, then to the Board of Trustees of the Internal
Improvement Trust Fund at Tallahassee, a notice and
make notation under the same date of such notice on
the tax roll, which said notice shall contain a
description of the lands or other property owned by
the state or its agency upon which taxes or special
assessments have been levied and are collectible, and
the amount of such special assessments or taxes, and
unless such notation of notice on the tax roll shall
have been made, any nonpayment by the said state or
its agency of taxes or special assessments shall not
constitute a delinquency or be the basis on which the
said lands or other property may be sold for the
nonpayment of such taxes or special assessments.
History. s. 1, ch. 15640, 1931; CGL 1936 Supp. 953(1);
SS. 1,2,ch. 69-55; ss.27,35,ch. 69-106.
Note. Former s. 192.27.
196.32 Executive Office of the Governor;
consent required to certain assessments. When,
under any law of this state heretofore or hereafter
enacted providing for the imposition of any tax,
provision is made for the payment of any portion of
the revenue derived from such tax by any state
officer, officers, or board,to defray expenses incident
to the enforcement and collection thereof, no such
state officer, officers, or board may pay or agree to
pay any of such funds without the express
authorization and approval of the Executive Office of
the Governor.
History. s. 1, ch. 21919, 1943; ss. 2, 3, ch. 67-371; ss. 1,
2, ch. 69-5 5; ss. 31, 35, ch. 69-106; s. 94, ch. 79-190.
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FLORIDA STATUTES commission on the part of a property appraiser, tax
collector, board of county commissioners, clerk of
CHAPTER 197 the circuit court, or county comptroller, or their
TAX COLLECTIONS, SALES, AND LIENS deputies or assistants, or newspaper in which an
(EXCERPT) advertisement of sale may be published does not
defeat the payment of taxes, interest, fees, and costs
197.122 Lien of taxes; application. due and may be corrected at any time by the party
197.162 Tax discount payment periods. responsible in the same manner as provided by law
197.2421 Property tax deferral. for performing acts in the first place. Amounts so
197.2423 Application for property tax deferral; corrected shall be deemed to be valid ab initio and do
determination of approval or denial by not affect the collection of the tax. All owners of
tax collector. property are held to know that taxes are due and
197.2425 Appeal of denied tax deferral. payable annually and are responsible for ascertaining
197.243 Definitions relating to homestead the amount of current and delinquent taxes and
property tax deferral. paying them before April 1 of the year following the
197.252 Homestead tax deferral. year in which taxes are assessed. A sale or
197.2524 Tax deferral for recreational conveyance of real or personal property for
and commercial working waterfront nonpayment of taxes may not be held invalid except
properties and affordable rental housing upon proof that:
property. (a) The property was not subject to taxation;
197.2526 Eligibility for tax deferral for affordable (b) The taxes were paid before the sale of
rental housing property personal property; or
197.254 Annual notification to taxpayer. (c) The real property was redeemed before
197.263 Change in ownership or use of receipt by the clerk of the court of full payment for a
property. deed based upon a certificate issued for nonpayment
197.292 Construction. of taxes, including all recording fees and
197.301 Penalties. documentary stamps.
197.319 Refund of taxes for residential (2) A lien created through the sale of a tax
improvements rendered uninhabitable certificate may not be foreclosed or enforced in any
by a catastrophic event. manner except as prescribed in this chapter.
197.323 Extension of roll during adjustment (3) A property appraiser may also correct a
board hearings. material mistake of fact relating to an essential
condition of the subject property to reduce an
197.122 Lien of taxes; application. assessment if to do so requires only the exercise of
(1) All taxes imposed pursuant to the State judgment as to the effect of the mistake of fact on the
Constitution and laws of this state shall be a first lien, assessed or taxable value of the property.
superior to all other liens, on any property against (a) As used in this subsection, the term "an
which the taxes have been assessed and shall essential condition of the subject property" means a
continue in full force from January 1 of the year the characteristic of the subject parcel, including only:
taxes were levied until discharged by payment or 1. Environmental restrictions, zoning
until barred under chapter 95. If the property to which restrictions, or restrictions on permissible use;
the lien applies cannot be located in the county or the 2. Acreage;
sale of the property is insufficient to pay all 3. wetlands or other environmental lands that
delinquent taxes, interest, fees, and costs due, a are or have been restricted in use because of such
personal property tax lien applies against all other environmental features;
personal property of the taxpayer in the county. 4. Access to usable land;
However, a lien against other personal property does 5. Any characteristic of the subject parcel
not apply against property that has been sold and is which,in the property appraiser's opinion, caused the
subordinate to any valid prior or subsequent liens appraisal to be clearly erroneous; or
against such other property. An act of omission or
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6. Depreciation of the property that was based including the zero percent period, extends to the next
on a latent defect of the property which existed but working day, if payment is delivered to the
was not readily discernible by inspection on January designated collection office of the tax collector.
I, but not depreciation from any other cause. History. s. 134,ch. 85-342;s. 1,ch. 92-312; s.2,ch. 98-
(b) The material mistake of fact may be 13 9; s. 6,ch.2011-151; s. 3,ch.2011-181.
corrected by the property appraiser, in the same
manner as provided b law for performing the act in 197.2421 Property tax deferral,
p y p g If a ro ert owner a lies fora ro ertthe first lace onl within 1 ear after the a roval of (1) property y pp property
p y
p y y pp tax deferral and meets the criteria established in this
the tax roll pursuant to s. 193.1142. If corrected, the
tax roll becomes valid ab initio and does not affect chapter,the tax collector shall approve the deferral of
the enforcement of the collection of the tax. If the the ad valorem taxes and non-ad valorem
correction results in a refund of taxes aid on the assessments.
p Authorized ro ert tax deferral ro rams
basis of an erroneous assessment included on the (2) property y programs
current year's tax roll, the property appraiser may
(a) Homestead tax deferral.
request the department to pass upon the refund
Recreational and commercial workinre uest ursuant to s. 197.182 or ma submit the (b) g
q p y waterfront deferral.
correction and refund order directly to the tax
collector in accordance with the notice rovisions of (c) Affordable rental housing deferral.
p Ad valorem taxes, non-ad valorem
s. 197.182 2 . Corrections to tax rolls for revious (3)
( ) p
ears which result in refunds must be made pursuant assessments, and interest deferred pursuant to this
y p chapter constitute a prioritylien and attach to the
to s. 197.182. p
History. s. 129,ch.85-342;s. 11,ch. 88-216;s.9,ch.91- property in the same manner as other tax liens.
295; s. 6,ch. 92-32; s. 1, ch. 98-167; s. 3, ch. 2011-151. Deferred taxes, assessments, and interest, however,
are due, payable, and delinquent as provided in this
197.162 Tax discount payment periods. chapter.
(1) For all taxes assessed on the county tax rolls History. s. 11,ch. 2011-151.
and collected by the county tax collector, discounts
for payments made before delinquency shall be at the 197.2423 Application for property tax
rate of 4 percent in the month of November or at any deferral; determination of approval or denial by
time within 30 days after the sending of the original tax collector.
tax notice; 3 percent in the following month of (1) A property owner is responsible for
December; 2 percent in the following month of submitting an annual application for tax deferral with
January; 1 percent in the following month of the county tax collector on or before March 31
February; zero percent in the following month of following the year in which the taxes and non-ad
ry p g
March or within 30 days before the date of valorem assessments are assessed.
delinquency if the date of delinquency is after April (2) Each applicant shall demonstrate
compliance with the requirements for tax deferral.1
(2) If a taxpayer makes a request to have the (3) The application for deferral shall be made
original tax notice corrected, the discount rate for upon a form prescribed by the department and
early payment applicable at the time of the request provided by the tax collector. The tax collector may
applies for 30 days after the sending of the corrected require the applicant to submit other evidence and
tax notice. documentation deemed necessary in considering the
(3) A discount rate of 4 pp
percent applies for 30 application. The application form shall advise the
p
days after the sending of a tax notice resulting from applicant:
the action of a value adjustment board when a (a) Of the manner in which interest is
corrected tax notice is issued before the taxes become computed.
delinquent pursuant to s. 197.333. Thereafter, the (b) Of the conditions that must be met to qualify
regular discount periods apply. for approval.
(4) If the discount period ends on a Saturday,
Sunday, or legal holiday, the discount period,
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(c) Of the conditions under which deferred History. s. 12,ch. 2011-151.
taxes,assessments, and interest become due,payable,
and delinquent. 197.2425 Appeal of denied tax deferral. An
That all tax deferrals ursuant to this section appeal of a denied tax deferral must be made by the
(d) p
constitute a priority tax lien on the applicant's property owner to the value adjustment board on a
p Y pp
property. form prescribed by the department and furnished by
p Y•
(4) Each application shall include a list of all the tax collector. The appeal must be filed with the
outstandingliens on the property and the current value adjustment board within 30 days after the
p p Y
value of each lien. mailing of the notice of disapproval. The value
Each a licant shall furnish roof of fire adjustment board shall review the application and the
(5) pp p
and extended coverage insurance in an amount at evidence presented to the tax collector and, at the
least equal to the total of all outstandingliens, election of the applicant, must hear the applicant in
q including a lien for deferred taxes, non-ad valorem person, or by agent on the applicant's behalf, on his
assessments, and interest, with a loss payable clause or her right to tax deferral. The value adjustment
to the tax collector. board shall reverse the decision of the tax collector
(6) The tax collector shall consider each annual and grant a tax deferral, if in its judgment the
application for a tax deferral within 45 days after the applicant is entitled to the tax deferral, or must affirm
application is filed or as soon as practicable the decision of the tax collector. An action by the
thereafter. The tax collector shall exercise reasonable value adjustment board is final unless the applicant
discretion based upon applicable information or tax collector files a de novo proceeding for a
available under this section.A tax collector who finds declaratory judgment or other appropriate proceeding
that the applicant is entitled to the tax deferral shall in the circuit court of the county in which the property
approve the application and maintain the deferral is located within 15 days after the date of the
records until the tax lien is satisfied. decision.
History. s. 4, ch. 77-301; s. 3, ch. 78-161; s. 21, ch. 79-
(7) For approved deferrals, the date of receipt 334• s. 146 ch. 85-342• s. 161 ch. 91-112• s. 1008 ch.95-147•
by the tax collector of the application for tax deferral s. 6,�ch. 98-139; s. 13,ch. 2011-151. '
shall be used in calculating taxes due and payable net Note. Former s. 197.0166; s. 197.253.
of discounts for early payment as provided in s.
197.162. 197.243 Definitions relating to homestead
(8) The tax collector shall notify the property property tax deferral,,—
appraiser in writing of those parcels for which taxes (1) "Household" means a person or group of
have been deferred. persons living together in a room or group of rooms
(9) A tax deferral may not be granted if: as a housing unit, but the term does not include
(a) The total amount of deferred taxes, non-ad persons boarding in or renting a portion of the
valorem assessments, and interest, plus the total dwelling.
amount of all other unsatisfied liens on the property, (2) "Income" means the "adjusted gross
exceeds 85 percent of the just value of the property; income," as defined in s. 62 of the United States
or Internal Revenue Code, of all members of a
(b) The primary mortgage financing on the household.
property is for an amount that exceeds 70 percent of History. s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-
the just value of the property. 334; s. 144,ch. 85-342; s. 4,ch. 98-139; s. 14,ch. 2011-151.
A tax collector who finds that the a licant Note. Former s. 197.0164.
(10) pp
is not entitled to the deferral shall send a notice of 197.252 Homestead tax deferral.
disapproval within 45 days after the date the Y person who is entitled to claim
application is filed, citing the reason for disapproval. (1) An
homestead tax exemption under s. 196.031(1) map Y
The original notice of disapproval shall be sent to the apply to defer payment of a portion of the combined
applicant and shall advise the applicant of the right to pp y p Y p
pp pp g total of the ad valorem taxes, non-ad valorem
appeal the decision to the value adjustment board and assessments and interest accumulated on a tax
shall inform the applicant of the procedure for filing
such an appeal. certificate. Any applicant who is entitled to receive
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the homestead tax exemption but has waived it for properties in accordance with guidelines established
any reason shall furnish a certificate of eligibility to in this section.
receive the exemption. Such certificate shall be (b) Affordable rental housing, if the owners are
prepared by the county property appraiser upon engaging in the operation, rehabilitation, or
request of the taxpayer. renovation of such properties in accordance with the
(2)(a) Approval of an application for guidelines provided in part VI of chapter 420.
homestead tax deferral shall defer the combined total (2) The board of county commissioners of any
of ad valorem taxes and non-ad valorem assessments: county or the governing authority of a municipality
1. Which exceeds 5 percent of the applicant's may adopt an ordinance to authorize the deferral of
household income for the prior calendar year if the ad valorem taxes and non-ad valorem assessments for
applicant is younger than 65 years old; properties described in subsection (1).
2. Which exceeds 3 percent of the applicant's (3) The ordinance shall designate the
household income for the prior calendar year if the percentage or amount of the deferral and the type and
applicant is 65 years old or older; or location of the property and may require the property
3. In its entirety if the applicant's household to be located within a particular geographic area or
income: areas of the county or municipality. For property
a. For the previous calendar year is less than defined in s. 342.07(2) as "recreational and
$10,000; or commercial working waterfront," the ordinance may
b. Is less than the designated amount for the specify the type of public lodging establishments that
additional homestead exemption under s. 196.075 qualify.
and the applicant is 65 years old or older. (4) The ordinance must specify that such
(b) The household income of an applicant who deferrals apply only to taxes or assessments levied by
applies for a tax deferral before the end of the the unit of government granting the deferral.
calendar year in which the taxes and non-ad valorem However, a deferral may not be granted for taxes or
assessments are assessed shall be for the current year, assessments levied for the payment of bonds or for
adjusted to reflect estimated income for the full taxes authorized by a vote of the electors pursuant to
calendar year period. The estimate of a full year's s. 9(b) or s. 12, Art. VII of the State Constitution.
household income shall be made by multiplying the (5) The ordinance must specify that any
household income received to the date of application deferral granted remains in effect regardless of any
by a fraction, the numerator being 365 and the change in the authority of the county or municipality
denominator being the number of days expired in the to grant the deferral. In order to retain the deferral,
calendar year to the date of application. the use and ownership of the property must remain as
(3) The property appraiser shall promptly it was when the deferral was granted for the period in
notify the tax collector if there is a change in which the deferral remains.
ownership or the homestead exemption has been (6)(a) If an application for deferral is granted on
denied on property that has been granted a tax property that is located in a community
deferral. redevelopment area, the amount of taxes eligible for
History. s. 3, ch. 77-301; s. 2, ch. 78-161; s. 20, ch. 79- deferral is limited, as provided for in paragraph (b),
334; s. 145, ch. 85-342; s. 1,ch. 89-328; s. 1007,ch. 95-147; s. if.
5,ch.98-139;s. 1,ch.2006-47;s.8,ch.2006-69;s.7,ch.2007-
339• s. 15 ch.2011-151• s. 3 ch.2012-57. 1. The community redevelopment agency has
Note. Former s. 197.0165. previously issued instruments of indebtedness that
are secured by increment revenues on deposit in the
197.2524 Tax deferral for recreational and community redevelopment trust fund; and
commercial working waterfront properties and 2. Those instruments of indebtedness are
affordable rental housing property. associated with the real property applying for the
(1) This section applies to: deferral.
(a) Recreational and commercial working (b) If paragraph(a) applies, the deferral applies
waterfront properties if the owners are engaging in only to the amount of taxes in excess of the amount
the operation, rehabilitation, or renovation of such that must be deposited into the community
redevelopment trust fund by the entity granting the
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deferral based upon the taxable value of the property accumulated sum of deferred taxes, non-ad valorem
upon which the deferral is being granted. Once all assessments, and interest outstanding.
instruments of indebtedness that existed at the time History. s. 5, ch. 77-301; s.22,ch. 79-334; s. 57,ch. 82-
the deferral was originally granted are no longer 226; s. 147, ch. 85-342; s. 2,ch. 89-328; s. 3,ch. 92-312; s. 12,
outstandingor have otherwise been defeased this ch. 93-132; s. 18,ch. 2011-151.
Note. Former s. 197.0167.
paragraph no longer applies.
(c) If a portion of the taxes on a property was 197.263 Change in ownership or use of
not eligible for deferral under paragraph (b), the property,,—
community redevelopment agency shall notify the (1) If there is a change in use or ownership of
property owner and the tax collector 1 year before the tax-deferred property such that the owner is no longer
debt instruments that prevented the taxes from being eligible for the tax deferral granted, or the owner fails
deferred are no longer outstanding or otherwise to maintain the required fire and extended insurance
defeased. coverage, the total amount of deferred taxes and
(d) The tax collector shall notify a community interest for all years is due and payable November 1
redevelopment agency of any tax deferral that has of the year in which the change occurs or on the date
been granted on property located within the failure to maintain insurance occurs. Payment is
community redevelopment area of that agency. delinquent on April 1 of the year following the year
(e) Issuance of a debt obligation after the date a in which the change in use or failure to maintain
deferral has been granted does not reduce the amount insurance occurs. However, if the change in
of taxes eligible for deferral. ownership is to a surviving spouse and the spouse is
History. s. 14,ch.2005-157;s.4,ch.2006-220;s. 16,ch. eligible to maintain the tax deferral on such property,
2011-151. the survivingcontinue the deferment of
Note. Former s. 197.303. spouse may
previously deferred taxes and interest pursuant to this
197.2526 Eligibility for tax deferral for chapter.
affordable rental housing property. The tax (2) Whenever the property appraiser discovers
deferral authorized by s. 197.2524 applies only on a that there has been a change in the ownership or use
pro rata basis to the ad valorem taxes levied on of property that has been granted a tax deferral, the
residential units within a property which meet the property appraiser shall notify the tax collector in
following conditions: writing of the date such change occurs, and the tax
(1) Units for which the monthly rent along with collector shall collect any taxes, assessments, and
taxes, insurance, and utilities does not exceed 30 interest due.
percent of the median adjusted gross annual income (3) During any year in which the total amount
as defined in s. 420.0004 for the households of deferred taxes, interest, assessments, and all other
described in subsection (2). unsatisfied liens on the homestead exceeds 85
(2) Units that are occupied by extremely-low- percent of the just value of the homestead, the tax
income persons, very-low-income persons, low- collector shall notify the owner that the portion of
income persons, or moderate-income persons as taxes, interest, and assessments which exceeds 85
these terms are defined in s. 420.0004. percent of the just value of the homestead is due and
History. s. 6,ch.2007-198;s. 17,ch.2011-151. payable within 30 days after the notice is sent.Failure
Note. Former s. 197.3071. to pay the amount due causes the total amount of
deferred taxes, interest, and assessments to become
197.254 Annual notification to taxpayer. delinquent.
(1) The tax collector shall notify the taxpayer of year,upon notification, each owner of
(4) Each Y p
each parcel appearing on the real property assessment ro ert
p p Y on which taxes, interest, and assessments
roll of the right to defer payment of taxes and non-ad have been deferred shall submit to the tax collector a
valorem assessments and interest on homestead list of, and the current value of, all outstanding liens
property pursuant to s. 197.252. on the owner's homestead. Failure to respond to this
(2) On or before November 1 of each year, the notification within 30 days
s causes the total amount of
tax collector shalln fify each taxpayer to whom a tax
deferral has been previously granted of the
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deferred taxes, interest, and assessments to become improvements rendered uninhabitable by a
payable within 30 days. catastrophic event.
(5) If deferred taxes, interest, and assessments (1) As used in this section, the term:
become delinquent, the tax collector shall sell a tax (a) "Catastrophic event" means an event of
certificate for the delinquent taxes, interest, and misfortune or calamity that renders one or more
assessments in the manner provided by s. 197.432. residential improvements uninhabitable. The term
History. s. 7,ch. 77-301; s. 5, ch. 78-161; s. 149,ch. 85- does not include an event caused, directly or
342; s. 5,ch. 92-312; s. 1009,ch. 95-147; s. 20,ch. 2011-151. indirectly, by the property owner with the intent to
Note. Former s. 197.0169.
damage or destroy the residential improvement.
197.292 Construction. This chapter does (b) "Catastrophic event refund" means the
p product arrived at b multiplyingthe dama e
not: p Y g
Prohibit the collection of ersonal ro ert differential by the amount of timely paid taxes that
(1) p property Y
taxes that become a lien against tax-deferred were initially levied in the year in which the
g p
property; catastrophic event occurred.
Defer a s ecial assessments to (c) "Damage differential"(2) payment of means the product
p
benefited property other than those specifically arrived at by multiplying the percent change in value
p p Y p Y
allowed to be deferred; or by a ratio the numerator of which is the number of
Affect an rovision of an mortgage or days the residential improvement was rendered
(3) any Y
other instrument relatingto property requiring a uninhabitable in the year in which the catastrophic
p p Y q g
person to pay ad valorem taxes or non-ad valorem event occurred and the denominator of which is 3 65.
assessments. (d) "Percent change in value" means the
History. s. 10,ch.77-301;s. 152,ch. 85-342;s.6,ch.89- difference between the just value of a residential
328; s.23,ch.2011-151. parcel as of January 1 of the year in which the
Note. Former s. 197.0172. catastrophic event occurred and its postcatastrophic
event just value, expressed as a percentage of the
197.301 Penalties. parcel's just value as of January 1 of the year in which
(1) The following penalties shall be imposed on the catastrophic event occurred.
any person who willfully files incorrect Information (e) "Postcatastrophic event just value" means
for a tax deferral: the just value of the residential parcel on January 1 of
(a) The person shall pay the total amount of the year in which a catastrophic event occurred,
deferred taxes and non-ad valorem assessments iadusted by subtracting the just value of the
subject to collection pursuant to the uniform method residential improvement on January 1 of the year in
of collection set forth In s. 197.3632, and interest, which a catastrophic event occurred.
which amount shall immediately become due. (f) "Residential improvement" means a
(b) The person shall be disqualified from filing residential dwelling or house on real estate used and
a tax deferral application for the next 3 years. owned as a homestead as defined in s. 196.012(13) or
(c) The person shall pay a penalty of 25 percent as nonhomestead residential property as defined in s.
of the total amount of deferred taxes, non-ad valorem 193.1554(1). A residential improvement does not
assessments subject to collection pursuant to the include a structure that is not essential to the use and
uniform method of collection set forth in s. 197.3632, occupancy of the residential dwelling or house,
and interest. including, but not limited to, a detached utility
(2) Any person against whom the penalties building, detached carport, detached garage,
prescribed in this section have been imposed may bulkhead, fence, or swimming pool, and does not
appeal the penalties imposed to the value adjustment include land.
board within 30 days after the penalties are imposed. (g) "Uninhabitable" means the loss of use and
History. s. 11, ch. 77-301; s. 153,ch. 85-342; s. 162, ch. occupancy of a residential improvement for the
91-112, s.24,ch.2011-151.
Note. Former s. 197.0173. purpose for which it was constructed resulting from
damage to or destruction of, or from a condition that
197.319 Refund of taxes for residential compromises the structural integrity of, the
residential improvement which was caused by a
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catastrophic event. a. The just value of the residential improvement
(2) If a residential improvement is rendered as determined by the property appraiser on January 1
uninhabitable for at least 30 days due to a of the year in which the catastrophic event for which
catastrophic event, taxes originally levied and paid the applicant is claiming a refund occurred.
for the year in which the catastrophic event occurred b. The number of days during the calendar year
maybe refunded in the following manner: during which the residential improvement was
(a) The property owner must file an application uninhabitable.
for refund with the property appraiser on a form c. The postcatastrophic event just value of the
prescribed by the department and furnished by the residential parcel as determined by the property
property appraiser no later than March 1 of the year appraiser.
immediately following the catastrophic event. The d. The percent change in value applicable to the
property appraiser may allow applications to be filed residential parcel.
electronically. (3) Upon receipt of the written statement from
(b) The application for refund must describe the the property appraiser, the tax collector shall
catastrophic event and identify the residential parcel calculate the damage differential pursuant to this
upon which the residential improvement was section.
rendered uninhabitable by a catastrophic event, the (a) If the property taxes for the year in which
date on which the catastrophic event occurred, and the catastrophic event occurred have been paid, the
the number of days the residential improvement was tax collector must process a refund in an amount
uninhabitable during the calendar year in which the equal to the catastrophic event refund.
catastrophic event occurred. For purposes of (b) If the property taxes for the year in which
determining uninhabitability, the application must be the catastrophic event occurred have not been paid,
accompanied by supporting documentation, the tax collector must process a refund in an amount
including, but not limited to, utility bills, insurance equal to the catastrophic event refund only upon
information, contractors' statements, building permit receipt of timely payment of the property taxes for
applications, or building inspection certificates of the year in which the catastrophic event occurred.
occupancy. (4) Any person who is qualified to have his or
(c) The application for refund must be verified her property taxes refunded under this section but
under oath and is subject to penalty of perjury. fails to file an application by March 1 of the year
(d) The property appraiser shall review the immediately following the year in which the
application and determine if the applicant is entitled catastrophic event occurred may file an application
to a refund of taxes. No later than April 1 of the year for refund under this section and may file a petition
following the date on which the catastrophic event with the value adjustment board, pursuant to s.
occurred, the property appraiser must: 194.011(3), requesting that a refund under this
1. Notify the applicant if the property appraiser section be granted. Such petition may be filed at any
determines that the applicant is not entitled to a time during the taxable year on or before the 25th day
refund. If the property appraiser determines that the following the mailing of the notice of proposed
applicant is not entitled to a refund,the applicant may property taxes and non-ad valorem assessments by
file a petition with the value adjustment board, the property appraiser as provided in s. 194.011(1).
pursuant to s. 194.011(3), requesting that the refund Upon reviewing the petition,if the person is qualified
be granted. The petition must be filed with the value to receive the refund under this section and
adjustment board on or before the 30th day following demonstrates particular extenuating circumstances
the issuance of the notice by the property appraiser. determined by the property appraiser or the value
2. Issue an official written statement to the tax adjustment board to warrant granting a late
collector and the applicant within 30 days after the application for refund, the property appraiser or the
determination,but no later than by April 1 of the year value adjustment board may grant a refund.
following the date on which the catastrophic event (5) By September 1 of each year, the tax
occurred,if the property appraiser determines that the collector shall notify:
applicant is entitled to a refund. The statement must (a) The department of the total reduction in
provide: taxes for all properties that qualified for a refund
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pursuant to this section for the year. to such property has not received final action by the
(b) The governing board of each affected local value adjustment board.
government of the reduction in such local History. s. 156,ch. 85-342;s. 163, ch. 91-112.
government's taxes that occurred pursuant to this
section.
(6) For purposes of this section, a residential
improvement that is uninhabitable has no value.
(7) The catastrophic event refund is determined
only for purposes of calculating tax refunds for the
year in which the residential improvement is
uninhabitable as a result of the catastrophic event and
does not determine a parcel's just value as of January
1 any subsequent year.
(8) This section does not affect the
requirements of s. 197.333.
History. s. 14,ch.2022-97; s. 13,ch. 2023-157.
1Note. s. 53,ch.2022-97,provides:
"(1) The Department of Revenue is authorized, and all
conditions are deemed met,to adopt emergency rules pursuant
to s. 120.54(4),Florida Statutes,to implement the amendments
made by this act to s. 212.08; the creation by this act of ss.
197.319, 2197.3195, and 220.1915, Florida Statutes; and the
creation by this act of the temporary tax exemptions for
ENERGY STAR appliances, children's books, children's
diapers, baby and toddler clothing and shoes, and impact-
resistant windows, doors, and garage doors. Notwithstanding
any other provision of law, emergency rules adopted pursuant
to this subsection are effective for 6 months after adoption and
may be renewed during the pendency of procedures to adopt
permanent rules addressing the subject of the emergency rules.
"(2) This section shall take effect upon this act becoming
a law and expires July 1,2025."
197.323 Extension of roll during adjustment
board hearings.
(1) Notwithstanding the provisions of s.
193.122, the board of county commissioners may,
upon request by the tax collector and by majority
vote, order the roll to be extended prior to completion
of value adjustment board hearings, if completion
thereof would otherwise be the only cause for a delay
in the issuance of tax notices beyond November 1.
For any parcel for which tax liability is subsequently
altered as a result of board action, the tax collector
shall resolve the matter by following the same
procedures used for correction of errors. However,
approval by the department is not required for refund
of overpayment made pursuant to this section.
(2) A tax certificate or warrant shall not be
issued under s. 197.413 or s. 197.432 with respect to
delinquent taxes on real or personal property for the
current year if a petition currently filed with respect
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FLORIDA STATUTES deliver to the tax collector a certificate setting forth
the payment in detail, as shown by the receipt of the
CHAPTER 200 DETERMINATION OF county depository.
MILLAGE (4) The county commissioners and school
(EXCERPT) board shall file written statements with the property
appraiser setting forth the boundary of each special
200.011 Duty of county commissioners and school board in settingschool district and the district or territoryin which
rate of
other special taxes are to be assessed, and the
taxation. property appraiser shall, upon receipt of such
200.069 Notice of property e taxes statements and orders from the board of county
proposed p
and non-ad valorem assessments. commissioners and school board setting forth the
rate of taxation to be levied on the real and personal
200.011 Duty of county commissioners and property therein, proceed to assess such property
school board in setting rate of taxation. and enter the taxes thereon in the assessment rolls
(1) The county commissioners shall to be provided for that purpose.
determine the amount to be raised for all county (5) The property appraiser shall designate and
purposes, except for county school purposes, and separately identify by certificate to the tax collector
shall enter upon their minutes the rates to be levied the rate of taxation to be levied for the use of the
for each fund respectively, together with the rates county and school board and the total rate of
certified to be levied by the board of county taxation for all other taxing authorities in the
commissioners for use of the county, special taxing county.
district, board, agency, or other taxing unit within (6) The board of county commissioners shall
the county for which the board of county certify to the property appraiser and tax collector
commissioners is required by law to levy taxes. the millage rates to be levied for the use of the
(2) The county commissioners shall ascertain county and special taxing districts, boards, and
the aggregate rate necessary to cover all such taxes authorities and all other taxing units within the
and certify the same to the property appraiser county for which the board of county
within 30 days after the adjournment of the value commissioners is required by law to levy taxes. The
adjustment board. The property appraiser shall district school board, each municipality, and the
carry out the full amount of taxes for all county governing board or governing authority of each
purposes, except for school purposes, under one special taxing district or other taxing unit within the
heading in the assessment roll to be provided for county the taxes of which are assessed on the tax
that purpose, and the county commissioners shall roll prepared by the property appraiser, but for
notify the clerk and auditor and tax collector of the which the board of county commissioners is not
county of the amounts to be apportioned to the required by law to levy taxes, shall certify to the
different accounts out of the total taxes levied for property appraiser and tax collector the millage rate
all purposes. set by such board, municipality, authority, special
(3) The county depository, in issuing receipts taxing district, or taxing unit. The certifications
to the tax collector, shall state in each of his or her required by this subsection shall be made within 30
receipts, which shall be in duplicate, the amount days after the value adjustment board adjourns.
History. s. 2, ch. 4885, 1901; GS 532; s. 30, ch. 5596,
deposited to each fund out of the deposits made .
with it b the tax collector. When an such receipts 1907;RGS 731; CGL 937; s.6,ch.20722, 1941;s. 1,ch. 67-
y y p 227; s. 1, ch. 67-512; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s.
shall be given to the tax collector by the county 36,ch.71-355; s. 18,ch.76-133;s. 1,ch.77-102; s. 1,ch. 77-
depository, the tax collector shall immediately file 248;s.90,ch. 79-400;s. 71,ch. 82-226;s. 164,ch.91-112;s.
one of the same with the clerk and auditor of the 1048,ch.95-147.
county, who shall credit the same to the tax Note. Former s. 193.31.
collector with the amount thereof and make out and
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200.069 Notice of proposed property taxes The taxing authorities which levy property
and non-ad valorem assessments. Pursuant to s. taxes against your property will soon hold PUBLIC
200.065(2)(b), the property appraiser, in the name HEARINGS to adopt budgets and tax rates for the
of the taxing authorities and local governing boards next year.
levying non-ad valorem assessments within his or The purpose of these PUBLIC HEARINGS is
her jurisdiction and at the expense of the county, to receive opinions from the general public and to
shall prepare and deliver by first-class mail to each answer questions on the proposed tax change and
taxpayer to be listed on the current year's budget PRIOR TO TAKING FINAL ACTION.
assessment roll a notice of proposed property taxes, Each taxing authority may AMEND OR
which notice shall contain the elements and use the ALTER its proposals at the hearing.
format provided in the following form. (2)(a) The notice shall include a brief legal
Notwithstanding the provisions of s. 195.022, no description of the property, the name and mailing
county officer shall use a form other than that address of the owner of record, and the tax
provided herein. The Department of Revenue may information applicable to the specific parcel in
adjust the spacing and placement on the form of the question. The information shall be in columnar
elements listed in this section as it considers form. There shall be seven column headings which
necessary based on changes in conditions shall read: "Taxing Authority," "Your Property
necessitated by various taxing authorities. If the Taxes Last Year," "Last Year's Adjusted Tax Rate
elements are in the order listed, the placement of (Millage)," "Your Taxes This Year IF NO Budget
the listed columns may be varied at the discretion Change Is Adopted," "Tax Rate This Year IF
and expense of the property appraiser, and the PROPOSED Budget Is Adopted (Millage)," "Your
property appraiser may use printing technology and Taxes This Year IF PROPOSED Budget Change Is
devices to complete the form, the spacing, and the Adopted," and "A Public Hearing on the Proposed
placement of the information in the columns. In Taxes and Budget Will Be Held:."
addition, the property appraiser may not include in (b) As used in this section, the term "last
the mailing of the notice of ad valorem taxes and year's adjusted tax rate"means the rolled-back rate
non-ad valorem assessments additional information calculated pursuant to s. 200.065(1).
or items unless such information or items explain a (3) There shall be under each column heading
component of the notice or provide information an entry for the county; the school district levy
directly related to the assessment and taxation of required pursuant to s. 1011.60(6); other operating
the property. A county officer may use a form other school levies;the municipality or municipal service
than that provided by the department for purposes taxing unit or units in which the parcel lies, if any;
of this part, but only if his or her office pays the the water management district levying pursuant to
related expenses and he or she obtains prior written s. 373.503; the independent special districts in
permission from the executive director of the which the parcel lies, if any; and for all voted levies
department; however, a county officer may not use for debt service applicable to the parcel, if any.
a form the substantive content of which is at (4) For each entry listed in subsection (3),
variance with the form prescribed by the there shall appear on the notice the following:
department. The county officer may continue to use (a) In the first column, a brief, commonly
such an approved form until the law that specifies used name for the taxing authority or its governing
the form is amended or repealed or until the officer body. The entry in the first column for the levy
receives written disapproval from the executive required pursuant to s. 1011.60(6) shall be "By
director. State Law." The entry for other operating school
(1) The first page of the notice shall read: district levies shall be "By Local Board." Both
school levy entries shall be indented and preceded
NOTICE OF PROPOSED PROPERTY TAXES by the notation "Public Schools:". For each voted
DO NOT PAY THIS IS NOT A BILL
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levy for debt service, the entry shall be "Voter the assessment reduction or exemption and tax
Approved Debt Payments." levies to which they apply.
(b) In the second column,the gross amount of (b) The reverse side of the second page shall
ad valorem taxes levied against the parcel in the contain definitions and explanations for the values
previous year. If the parcel did not exist in the included on the front side.
previous year, the second column shall be blank. (7) The following statement shall appear after
(c) In the third column, last year's adjusted the values listed on the front of the second page:
tax rate or, in the case of voted levies for debt
service, the tax rate previously authorized by If you feel that the market value of your
referendum. property is inaccurate or does not reflect fair market
(d) In the fourth column, the gross amount of value, or if you are entitled to an exemption or
ad valorem taxes which will apply to the parcel in classification that is not reflected above, contact
the current year if each taxing authority levies last your county property appraiser at ...(phone
year's adjusted tax rate or, in the case of voted number)... or ...(location)....
levies for debt service, the amount previously If the property appraiser's office is unable to
authorized by referendum. resolve the matter as to market value, classification,
(e) In the fifth column, the tax rate that each or an exemption, you may file a petition for
taxing authority must levy against the parcel to fund adjustment with the Value Adjustment Board.
the proposed budget or, in the case of voted levies Petition forms are available from the county
for debt service, the tax rate previously authorized property appraiser and must be filed ON OR
by referendum. BEFORE ...(date)....
(f) In the sixth column, the gross amount of (8) The reverse side of the first page of the
ad valorem taxes that must be levied in the current form shall read:
year if the proposed budget is adopted.
(g) In the seventh column, the date, the time, EXPLANATION
and a brief description of the location of the public * «
hearingrequired pursuant to s. 200.065(2)(c). COLUMN 1 YOUR PROPERTY TAXES
q p »
Followin the entries for each taxin LAST YEAR(5) g g
our
authority, a final entry shall show: in the first This column shows the taxes that applied last year
y' � » toproperty. These amounts were based on
column, the words Total Property Taxes.. and in y ,
the second fourth and sixth columns the sum of budgets adopted last year and your property's
' value.bl taxable the entries for each of the individual taxing previous «
authorities. The second fourth and sixth columns COLUMN 2 YOUR TAXES IF NO BUDGET
immediately1 ' i I ntri labeled CHANGE IS ADOPTED"
shall, below said entries, be abe ed
Column I. Column 2 and Column 3 respectively. This column shows what your taxes will be this
' p y year IF EACH TAXING AUTHORITY DOES
Below these labels shall appear, in boldfaced type, y
the statement: SEE REVERSE SIDE FOR NOT CHANGE ITS PROPERTY TAX LEVY.
EXPLANATION. These amounts are based on last year's budgets and
The second page of the notice shall your current assessment.
(6)(a) p g �
state the arcel's market value and for each taxingCOLUMN 3—"YOUR TAXES IF PROPOSED
p authority that levies an ad valorem tax against the BUDGET CHANGE IS ADOPTED"
parcel: This column shows what your taxes will be this 1. The assessed value, value of exemptions, year under the BUDGET ACTUALLY
and taxable value for the previous year and the PROPOSED by each local taxing authority. The
p y is NOT final and may current year. proposal y be amended at the
2. Each assessment reduction and exemption public hearings shown on the front side of this
p applicable to the property, Including the value of notice. The difference between columns 2 and 3 is
the tax change proposed by each local taxing
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authority and is NOT the result of higher department shall provide a format for the form of
assessments. the notice of proposed or adopted non-ad valorem
assessments which meets the following minimum
*Note: Amounts shown on this form do NOT requirements:
reflect early payment discounts you may have 1. There must be subheading for columns
received or may be eligible to receive. (Discounts listing the levying local governing board, with
are a maximum of 4 percent of the amounts shown corresponding assessment rates expressed in
on this form.) dollars and cents per unit of assessment, and the
(9) The bottom portion of the notice shall associated assessment amount.
further read in bold, conspicuous print: 2. The purpose of each assessment must also
be listed in the column listing the levying local
"Your final tax bill may contain non-ad governing board if the purpose is not clearly
valorem assessments which may not be indicated by the name of the board.
reflected on this notice such as assessments 3. Each non-ad valorem assessment for each
for roads, fire, garbage, lighting, drainage, levying local governing board must be listed
water, sewer, or other governmental separately.
services and facilities which may be levied 4. If a county has too many municipal service
by your county,city,or any special district." benefit units or assessments to be listed separately,
(10)(a) If requested by the local governing it shall combine them by function.
board levying non-ad valorem assessments and 5. A brief statement outlining the
agreed to by the property appraiser, the notice responsibility of the tax collector and each levying
specified in this section may contain a notice of local governing board as to any non-ad valorem
proposed or adopted non-ad valorem assessments. assessment must be provided on the form,
If so agreed, the notice shall be titled: accompanied by directions as to which office to
contact for particular questions or problems.
NOTICE OF PROPOSED PROPERTY TAXES If the notice includes all ado ted non-ad
(b) p
AND PROPOSED OR ADOPTED
NON-AD VALOREM ASSESSMENTS valorem assessments the provisions contained in
DO NOT PAY THIS IS NOT A BILL subsection (9) shall not be placed on the notice.
History. s. 26,ch. 80-274; s. 15,ch. 82-154; s. 12, ch.
82-226; s. 10,ch. 82-385; s. 13,ch. 83-204; s. 3,ch. 84-371;
There must be a clear partition between the notice s. 212,ch. 85-342; s. 12,ch. 90-343; ss. 137, 167,ch. 91-
of proposed property taxes and the notice of 112; s. 2,ch. 92-163; s. 17,ch. 93-132; s. 53,ch. 94-232; s.
proposed or adopted non-ad valorem assessments. 67,ch.94-353; s. 1482,ch. 95-147; s. 26,ch. 97-255; s.4,
The partition must be a bold, horizontal line ch. 98-167; s.4, ch.2001-137;s. 7, ch.2002-18; s. 912,ch.
approximately 1/8-inch thick. B rule, the 2002-387; s. 1, ch. 2009-165; s. 30, ch.2010-5; s. 13,ch.
pp y y 2020-10.
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FLORIDA ADMINISTRATIVE CODE Amended 11-10-77,Formerly 12D-5.02,Repealed 9-19-17.
CHAPTER 12D-5
AGRICULTURAL AND OUTDOOR 12D-5.003 Dwellings on Agriculturally
RECREATIONAL OR PARK LANDS Classified Land.
The property appraiser shall not deny agricultural
12D-5.001 Agricultural Classification, classification solely because of the maintenance of
Definitions a dwelling on a part of the lands used for
12D-5.002 Purchase Price Paid as a Factor in agricultural purposes, nor shall the agricultural
Determining Agricultural classification disqualify the land for homestead
Classification(Repealed) exemption. So long as the dwelling is an integral
12D-5.003 Dwellings on Agriculturally part of the entire agricultural operation, the land it
Classified Land occupies shall be considered agricultural in nature.
12D-5.004 Applicability of Other Factors to However, such dwellings and other improvements
Classification of Agricultural Lands on the land shall be assessed under Section
12D-5.005 Outdoor Recreational or Park Lands 193.0111 F.S., at their just value and added to the
12D-5.010 Definitions agriculturally assessed value of the land.
12D-5.011 Assessment of Oil, Mineral and Other Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Subsurface Rights Implemented 193.461 FS. History New 10-12-76, Formerly
12D-5.012 Liens on Subsurface Rights 12D-5.03.
12D-5.014 Conservation Easement, 12D-5.004 Applicability of Other Factors to
Environmentally Endangered or
Classification of Agricultural Lands.
Outdoor Recreational or Park Other factors enumerated b the court in
(1) Y
Property Assessed Under Section Greenwood v. Oates 251 So. 2d 665 Fla. 1971),
193.5011 F.S. which the appraiser consider, but to
property pp ma Y
12D-5.001 Agricultural Classification, which he is not limited, are.
g Definitions. (a)Opinions of appropriate experts In the fie
lds;
(1) For the prPpurposes of Section 193.461, F.S., (b)Business or occupation of owner; (Note that
agricultural purposes does not include the this cannot be considered over and above, or to the
g p � exclusion of the actual use of the property.)
wholesaling, retailing or processing of farm p p y)
g g p g AGO 70-123.
products, such as b a canning facto )
p Y g �• (c) The nature of the terrain of the ro ertGood faith commercial a ricultural use of property;
y;
(2) g
is defined as the pursuit of an agricultural (d) Economic merchantability of the
property p g product; and
icu r
activity for a reasonable profit or at least upon a agricultural p
reasonable expectation of meeting investment cost (e) The reasonably attainable economic
p g Y salability of the product within a reasonable future
and realizing a reasonable profit. The profit or
reasonable expectation thereof must be viewed time for the particular agricultural product.
p from the standpoint of the fee owner and measured (2)
Other factors that are recommended to be
in light of his investment. considered are:
g n
Rulemaking Authority 195.027(1), 213.06(1) FS. Law (a) Zoning (other then Section 193.461, F.S.),
Implemented 193.461 FS. History—New 10-12-76, Formerly applicable to the land;
12D-5.01. (b) General character of the neighborhood;
(c) Use of adjacent properties;
12D-5.002 Purchase Price Paid as a Factor in (d) Proximity of subject properties to a
Determining Agricultural Classification. metropolitan area and services;
Rulemaking Authority 195.027(1), 213.06(1) FS. Law (e) Principal domicile of the owner and family;
Implemented 193.461, 195.032 FS. History New 10-12-76, Date of acquisition;
uisition;q
(g) Agricultural experience of the person
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conducting agricultural operations; treatment assessment is made; however,
(h) Participation in governmental or private recognition of the restriction and length of any
agricultural programs or activities; covenant extending less than 10 years shall be made
(i) Amount of harvest for each crop; in assessing the just value of the land under Section
0) Gross sales from the agricultural operation; 193.0111 F.S.
(k) Months of hired labor; and Rulemaking Authority 195.027(1), 213.06(1) FS. Law
(1) Inventory of buildings and machinery and Implemented 193.011, 193.501 FS. History—New 10-12-76,
the condition of the same. Amended 11-10-77,Formerly 12D-5.05,Amended 12-31-98.
(3) A minimum acreage cannot be required for 12D-5.010 Definitions.
agricultural assessment in determining whether the
Unless otherwise stated or unless otherwise clearly
use of the land for agricultural purposes is bona
Indicated by the context in which a particular term
fide.
Rulemaking Authority 195.027 1 , 213.06 1 FS. Law is used, all terms used in this chapter shall have the
g y () ()
Implemented 193.461, 213.05 FS. History—New 10-12-76, same meanings as are attributed to them In the
Amended 11-10-77, Formerly 12D-5.04,Amended 11-1-12. current Florida Statutes. In this connection,
reference is made to the definitions in Sections
12D-5.005 Outdoor Recreational or Park 192,001, 211.01 and 211.30, F.S.
Lands. Rulemaking Authority 195.027(1), 213.06(1) FS. Law
The recreational use must be non-commercial. The Implemented 192.001, 193.461, 193.481, 211.01, 211.30 FS.
term "non-commercial" would not prohibit the History New 2-1 D-82,Formerly 12D-5.10.
imposition of a fee or charge to use the recreational .
r park facility long h f r charge i 12D-5.011 Assessment of Oil, Mineral and
o pa ac ty so o g as the fee o cage s Other Subsurface Rights.
hts.
calculated solely to defray the reasonable expenses
(1) All oil, mineral, gas, and other subsurface
of maintaining the land for recreational or park
purposes. Since public access is necessarily a rights in and to real property, which have been sold
prerequisite to classification and tax treatment or otherwise transferred by the owner of the real
under Section 193.501, F.S., and Article vII, property, or retained or acquired through
Section 4, Florida Constitution, the Trustees of the reservation or otherwise, shall be appraised and
Internal Improvement Trust Fund or the governing taxed separately from the fee or other Interest in the
fee. This tax is against those who benefit from the
board of a county or delegated municipality, as the
case may be, in their discretion need not accept an possession of the subsurface rights. When such
instrument conveying development rights or subsurface rights are leased, the tax burden falls on
t
establishing a covenant under the statute. In all the lessee, not on the lessor who owns the rights
cases, the tax treatment provided by Section outright in perpetuity.
193.5011 F.S., shall continue only so long as the (a) When the subsurface rights in land have
lands are actually used for outdoor recreational or been transferred by the fee owner, or retained or
a
park purposes. Since all property is assessed as of acquired by other than the surface owner, It is the
its status on January 1 of the tax year, if the duty of the property appraiser to use reasonable
instrument conveying the development rights or means to determine the name of the record title
establishing the covenant is not accepted by the owner from the public records of the county.
(b)When subsurface rights have been separated
appropriately authorized body on or before January
from the fee, the property appraiser shall make a
1 of the tax year, then special treatment under
separate entry on the assessment roll indicating the
Section 193.501, F.S., would not be available for
assessment of the subsurface rights which have
that tax year. When special treatment under the
been separated from the fee. The property appraiser
statute is to be granted because of a covenant, such
may describe and enter these subsurface rights on
special treatment shall be granted only if the
the roll in the same manner in which they were
covenant extends for a period of ten or more years
conveyed. This entry shall immediately follow, in
from January 1 of each year for which such special
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the same section, township, and range, the entry be permitted,the property appraiser shall reduce the
listing the record title owner of the surface fee assessment of such subsurface rights in accordance
insofar as is practicable. with existing circumstances. However, as long as
(2)At the request of a real property owner who such interests remain, they shall continue to be
also owns the oil, mineral, and other subsurface separately assessed.
rights to the same property, the property appraiser (5) Insofar as they may be applied, statutes and
shall assess the subsurface rights separately from regulations not conflicting with the provisions of
the remainder of the real estate. Such request shall this chapter pertaining to the assessment and
be filed with the property appraiser on or before collection of ad valorem taxes on real property,
April 1. Failure to do so relieves the appraiser of the shall apply to the separate assessment and taxation
duty to assess subsurface rights separately from the of subsurface rights.
remainder of the real estate owned by the owner of Rulemaking Authority 195.027(1), 213.06(1) FS. Law
such subsurface rights.
Implemented 193.052, 193.062, 193.114(2), 193.481 FS.
All subsurface ri hts are to be assessed on HistoryNew 2-10-82,Formerly 12D-5.11.
(3) g
the basis of just value. The combined value of the
rfa rights, th n i subsurface 12D-5.012 Liens on Subsurface Rights.
subsurface e u d sposed subsu ce
(1) Tax certificates and tax liens may be
interests, and the remaining surface interests shall
acquired, purchased, transferred and enforced, and
not exceed the full dust value of the fee title of the
tax deeds issued encumbering subsurface rights as
land inclusive of such subsurface rights.
they are on real property. Except that in the case of
(a)Any fractional subsurface Interest in a parcel
a tax lien on leased subsurface rights where mineral
must be assessed against the entire parcel, not
rights are leased or otherwise transferred for a term
against a fraction of the parcel. For example, aone-
of years, the lien shall be a personal liability of the
fourth interest in the subsurface rights on 40 acres
is assessed as a fractional Interest on the entire 40 lessee and shall be a lien against all property of the
acres, not as an interest on 10 acres. lessee.
(b) Just value, or fair market value, of (2) The owner of subsurface rights shall, by
subsurface rights may be determined by recording with the clerk of the circuit court his
comparable sales. In determining the value of such name, address and the legal description of the
subsurface rights, the property appraiser may apply property in which he has a subsurface Interest, be
the methods provided by law, including entitled to notification, by registered mall with
consideration of the amounts paid for mineral, oil, return receipt requested, of:
and other subsurface rights in the area as reflected (a)Non-payment of taxes by the surface owner,
by the public records. or the sale of tax certificates affecting the surface;
(c) The cost approach to value may be used to (b)Or applications for a tax deed for the surface
determine the assessed value of a mineral or interest;
(c)subsurface right. Where comparable sales or Or any foreclosure proceedings thereon.
market information is unavailable, and the lease (3) No tax deed nor foreclosure proceedings
transaction is reasonably contemporary, arms shall affect the subsurface owner's interest if he has
filed with the clerk of the circuit court and such
length, and the contract rent appears to reflect
notice as described above is not given.
market value, the property appraiser may consider Rulemakin Authority 195.027 1 , 213.06 1 FS. Law
g ty () ()
the total value of the contract and discount it to Implemented 193.481, 211.18 FS. History New 2-10-82,
present value as a means of determining just value. Formerly 12D-5.12.
(4) At such time as all mineral assets shall be
deemed depleted under present technology or upon 12D-5.014 Conservation Easement,
a final decree by a court or action or ruling by a Environmentally Endangered or Outdoor
quasi-judicial body of competent jurisdiction Recreational or Park Property Assessed Under
ordering that no further extraction of minerals will Section 193.501, F.S.
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(1)To apply for the assessment of lands sub j ect
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-16.0021 F.A.C., for property owners to reapply
for the assessment after the first year a property is
assessed under Section 193.501, F.S., when the
property owner and use have not changed. The
property owner must complete and return the
reapplication to the property appraiser by March 1.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 193.501, 213.05 FS. History New 11-1-12.
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FLORIDA ADMINISTRATIVE CODE considered the same as the owner of the land for
CHAPTER 12D-6 purposes of this rule chapter if all of the owners of
MOBILE HOMES, PREFABRICATED OR the mobile home are also owners of the land, either
MODULAR HOUSING UNITS, POLLUTION jointly or as tenants in common. This definition
CONTROL DEVICES,AND FEE TIME- shall apply even though other persons,either jointly
SHARE DEVELOPMENTS or as tenants in common, also own the land but do
not own the mobile home. The owners of the realty
12D-6.001 Mobile Homes and Prefabricated or must be able, if they convey the realty, to also
Modular Housing Units Defined convey the mobile home. In this event reference
12D-6.002 Assessment of Mobile Homes shall be made to the proportions of interests in the
12D-6.003 Recreational Vehicle Type Units; land and in the mobile home so owned.
Determination of Permanently Affixed (a) Ownership of the land may be through a
12D-6.004 Prefabricated or Modular Housing "cooperative," which is that form of ownership of
Units — Realty or Tangible Personal real property wherein legal title is vested in a
Property corporation or other entity and the beneficial use is
12D-6.005 Pollution Control Devices evidenced by an ownership interest in the
12D-6.006 Fee Time-Share Real Property cooperative association and a lease or other
muniment of title or possession granted by the
12D-6.001 Mobile Homes and Prefabricated cooperative association as the owner of all the
or Modular Housing Units Defined. cooperative property.
(1)Mobile homes are vehicles which satisfy the (b) Ownership of the land may also be in the
following: form of an interest in a trust conferring legal or
(a) Manufactured upon a chassis or under equitable title together with a present possessory
carriage as an integral part thereof; and right on the holder.
(b) Without independent motive power; and (c) Where a mobile home is owned by a
(c) Designed and equipped to provide living corporation,the owner of the mobile home shall not
and sleeping facilities for use as a home, residence, be considered the same as the owner of the land
or apartment; or designed for operation over streets unless the corporation also owns the land as
and highways. provided in this rule section.
(d) The definition of"mobile home" shall be as (5) The owner of the mobile home shall not be
defined under Sections 320.01(2) and 723.003(3), considered an owner of the land if his name does
F.S. (1989) and under paragraph 12A-1.007(11)(a), not appear on an instrument of title to the land.
F.A.C. Rulemaking Authority 195.027(1), 213.06(1) FS. Law
(2) A prefabricated or modular housing unit or Implemented 192.001, 192.0111 193.075, 196.031, 320.01(2),
portion thereof, is a structure not manufactured 320.015, 320.08(11), 320.0815 FS. History New 10-12-76,
upon an integral chassis or under carriage for travel Amended 11-10-77,Formerly 12D-6.01,Amended 2-17-93.
over the highways, even though transported over
the highways as a complete structure or portion 12D-6.002 Assessment of Mobile Homes.
p p This rule subsection shall a l if the owner
thereof to a site for erection or use. (1) apply
'"Permanentlyffix A m it home of the mobile home is also the owner of the land on
(3) affixed." mobile o e
shall be considered "permanently affixed" if it is which the mobile home is permanently affixed and
p y the mobile home has a current sticker affixed
tied down and connected to the normal and usual '
utilities and if the owner of the mobile home is also regardless of the series.
' (a) The property appraiser shall assess such
the owner of the land to which it is affixed.
(4) The "owner" of a mobile home shall be mobile home as realty and it shall be taxed as real
property. The property appraiser should get proof
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of title of the mobile home and land. Section (3) Under Section 320.055(2), F.S., a mobile
319.211 F.S., states that no person shall sell a motor home sticker is effective through the 31 st day of
vehicle for purposes of the registration and licenses December and is authorized to be renewed during
provisions without delivering a certificate of title to the 31 days prior to expiration on December 31. A
the purchaser. The owner may provide evidence of mobile home sticker renewed during the renewal
affixation on Form DR-402, Declaration of Mobile period is effective from January 1 through
Home as Real Property, to assist the property December 31.
appraiser. However, this information shall not be (4) Where there is no current sticker affixed on
determinative. January 1, the fact that the owner purchases an
(b) The mobile home shall be issued an "RP" "RP" or "MH" sticker after January 1, does not
series sticker as provided in Section 320.0815, F.S. rebut the presumption stated in paragraph (2)(c) of
The owner is required to purchase an "RP" sticker this rule section. However, if in fact the mobile
from the tax collector. home was permanently affixed to realty on January
(c) If the owner purchases an "MH" series 1, the property appraiser could consider this to
sticker, this shall not affect the requirements of rebut the presumption that the mobile home is
paragraph (a) of this rule subsection. tangible personal property, in the exercise of his
(d) This rule subsection shall apply to judgment considering the factors stated within
permanently affixed mobile homes and Section 193.075(1), F.S. Such a mobile home
appurtenances which are held for display by a would be required to be taxed as real property and
licensed mobile home dealer or a licensed mobile required to purchase an "RP" series sticker, as
home manufacturer. Any item of tangible personal outlined in subsection (1) of this rule section.
property or any improvement to real property (5) The statutory presumption that a mobile
which is appurtenant to a mobile home and which home without a current sticker or tag is tangible
is not held strictly for resale is subject to ad valorem personal property may be rebutted only by facts in
tax. The mobile home and appurtenances are existence at the January 1 assessment date. Such
considered tangible personal property and facts shall be limited to the following factors:
inventory not subject to the property tax if the (a) The property appraiser's exercise of
following conditions are met: judgment in determining it to be permanently
1. The mobile home and any appurtenance is affixed to realty as of January 1, based on the
being held strictly for resale as tangible personal criteria in Section 193.075(1), F.S., as outlined in
property and is not rented, occupied, or otherwise subsection (4) of this rule section consistent with
used; and the requirement to purchase an"RP" series sticker;
2. The mobile home is not used as a sales office or
by the mobile home dealer or mobile home (b) Documentation of having paid the proper
manufacturer; and license tax and having properly purchased an"MH"
3. The mobile home does not bear an "RP" sticker which was in fact current on the January 1
series sticker. assessment date as provided in subsection (3) of
(2) This rule subsection shall apply to any this rule section.
mobile home which does not have a current license (6) A person having documentation of having
sticker affixed. paid the tangible personal property tax for any year
(a)It shall not be considered to be real property. should seek a refund of license tax from the
(b) It is required to have a current license plate Department of Highway Safety and Motor Vehicles
properly affixed as required by Section 320.08(11) for the same period for which he later purchased an
or(12), 320.0815 or 320.015, F.S. "MH"tag.
(c) Any mobile home without a current license Rulemaking Authority 195.027(1), 213.06(1) FS. Law
sticker properly affixed shall be presumed to be
Implemented 192.001, 192.0111 193.075, 320.015, 320.055,
320.08(11), 320.0815 FS. History New 10-12-76, Formerlytangible personal property and shall be placed on 12D-6.02,Amended 2-17-93, 1-11-94, 12-27-94, 12-28-95, 1-
the tangible personal property tax roll. 2-01.
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the owner of the real property upon which the
12D-6.003 Recreational Vehicle Type Units; recreational vehicle type unit is situated. This
Determination of Permanently Affixed. subsection shall apply regardless of the series under
(1) This rule subsection shall apply to a which the recreational vehicle type unit may be
recreational vehicle type unit described in Section licensed pursuant to Chapter 320, F.S. However, a
320.01(1), F.S., which is tied down, or when the recreational vehicle type unit that is taxed as real
mode of attachment or affixation is such that the property is required to be issued an "RP" series
recreational vehicle type unit cannot be removed sticker as provided in Section 320.0815, F.S.
without material or substantial injury to the (3) A recreational vehicle type unit may be
recreational vehicle type unit. In such case, the considered to be personal property when it does not
recreational vehicle type unit shall be considered have a current license plate properly affixed as
permanently affixed or attached. Except when the provided in Section 320.08(9) or(10) or 320.015 or
mode of attachment or affixation is such that the 320.08151 F.S.
recreational vehicle type unit cannot be removed (4) The removal of the axles and other running
without material or substantial injury to the gear, tow bar and other similar equipment from a
recreational vehicle type unit, the realty, or both, recreational vehicle type unit is not prerequisite to
the intent of the owner is determinative of whether the assessment of recreational vehicle type unit as
the recreational vehicle type unit is permanently a part of the land to which it is permanently affixed,
attached. The intention of the owner to make a annexed, or attached if other physical facts of
permanent affixation of a recreational vehicle type affixation, annexation, or attachment are present.
unit may be determined by either: Rulemaking Authority 195.027(1), 213.06(1) FS. Law
(a) The owner making the application for an Implemented 192.001, 192.011, 193.075, 320.01(1), 320.015,
"RP" series license sticker in which the owner of
320.08(11), 320.0815 FS. History New 10-12-76, Formerly
12D-6.03,Amended 5-13-92.
the recreational vehicle type unit states:
1. That the unit is affixed to the land; and 12D-6.004 Prefabricated or Modular
2. That it is his intention that the unit will HousingUnits — Realty or Tangible Personal
remain affixed to the land permanently. y g
p y Property.
(b) The property appraiser making an prefabricated or modular housingits portions
inspection of the recreational vehicle type unit and units or
p yp thereof, as defined, which are permanently affixed
inferring from the facts the intention of the owner to realty, are taxable as realproperty.
to permanently affix the unit to the land.Facts upon Y
p Y p Rulernaking Authority 195.027(1), 213.06(1) FS. Law
which the owner's intention may be based are: Implemented 192.011, 320.015 FS. History New 10-12-76,
1. The structure and mode of the affixation of Formerly 12D-6.04,Amended 12-31-98.
the unit to realty;
2. The purpose and use for which the affixation 12D-6.005 Pollution Control Devices.
has been made, In accordance with Section 193.621, F.S., the
a. Whether the affixation, annexation or Department of Environmental Protection has
attachment was made in compliance with a building adopted Rule Chapter 62-8, F.A.C., concerning the
code or ordinance which would diminish the assessment of pollution control devices as a
indication of the intent of the owner, guideline for the property appraiser.
b. Whether the affixation, annexation or Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 193.621 FS. History New 10-12-76, Formerly
attachment was made to obtain utility services, etc. 12D-6.05.
(2) A recreational vehicle type unit shall be
assessed as real property only when the recreational 12D-6.006 Fee Time-Share Real Property.
vehicle type unit is permanently affixed to the real
Yp p Y (1)Applicability of rule:
property upon which it is situated on January 1 of This rule shall apply to the valuation, assessment,
the year in which the assessment is made and the pp Y
y listing, billing and collection for ad valorem tax
owner of the recreational vehicle type unit is also u oses of all fee time-share realproperty, as
p �
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defined in Section 192.001, F.S. facilities, or both, for a period of time less than a
(2) Definitions—As used in this rule: full year during any given year, but not necessarily
(a) "Accommodations" means any apartment, for consecutive years, and which extends for a
condominium or cooperative unit, cabin, lodge or period of more than 3 years. (Section 721.05(32),
hotel or motel room or any other private or F.S.)
commercial structure which is situated on real 0) "Time-share property" means one or more
property and designed for occupancy by one or time-share units subject to the same time-share
more individuals. (Section 721.05(1), F.S.) instrument, together with any other property or
(b) "Fee time-share real property" means the rights to property appurtenant to those units.
land and buildings and other improvements to land (Section 721.05(3 3), F.S.)
that are subject to time-share interests which are (k) "Time-share unit" means an
sold as a fee interest in real property. (Section accommodation of a time-share plan which is
192.001(14), F.S.) divided into time-share periods. (Section
(c) "Managing entity" means the person 721.05(34), F.S.)
responsible for operating and maintaining the time- (3) Method of Assessment and Valuation.
share plan. (Section 721.05(20), F.S.) (a) Each fee time-share development, as
(d) "Time-share development" means the defined in paragraph (2)(d) of this rule, shall be
combined individual time-share periods or time- listed on the assessment roll as a single entry.
share estates of a time-share property as contained (b) The assessed value of each time-share
in a single entry on the tax roll. (Section development shall be the value of the combined
192.037(2), F.S.) individual time-share periods or time-share estates
(e)"Time-share estate"means a right to occupy contained therein. In determining the highest and
a time-share unit, coupled with a freehold estate or best use to which the time-share development can
an estate for years with a future interest in a time- be expected to be put in the immediate future and
share property or a specified portion thereof. the present use of the property, the property
(Section 721.05(28), F.S.) appraiser shall properly consider the terms of the
(f) "Time-share instrument"means one or more time-share instrument and the use of the
documents, by whatever name denominated, development as divided into time-share estates or
creating or governing the operation of a time-share periods. (Section 192.037(2), F.S.)
plan. (Section 721.05(29), F.S.) (c)Each of the eight factors set forth in Sections
(g) "Time-share period" means that period of 193.011(1)-(8) inclusive, F.S., shall be considered
time when a purchaser of a time-share plan is by the property appraiser in arriving at assessed
entitled to the possession and use of the values in the manner prescribed in paragraph(3)(b)
accommodations or facilities, or both, of a time- of this rule. In such considerations the property
share plan. (Section 721.05(31), F.S.) appraiser shall properly evaluate the relative merit
(h) "Time-share period titleholder" means the and significance of each factor.
purchaser of a time-share period sold as a fee (d) Consistent with the provisions of Section
interest in real property, whether organized under 193.011(8), F.S., and when possible, resales of
Chapter 718 or 721, F.S. (Section 192.001(15), comparable time-share developments with
F.S.) ownership characteristics similar to those of the
(1) "Time-share plan" means any arrangement, subject being appraised for ad valorem assessment
plan, scheme, or similar device, other than an purposes, and resales of time-share periods from
exchange program, whether by membership, time-share period titleholders to subsequent time-
agreement, tenancy in common, sale, lease, deed, share period titleholders, shall be used as the basis
rental agreement, license,or right-to-use agreement for determining the extent of any deductions and
or by any other means, whereby a purchaser, in allowances that may be appropriate.
exchange for a consideration, receives ownership (4) Listing of fee time-share real property on
rights in, or a right to use, accommodations or assessment rolls.
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(a) Fee time-share real property shall be listed
on the assessment rolls as a single entry for each
time-share development. (Section 192.037(2),F.S.)
(b) The assessed value listed for each time-
share development shall be derived by the property
appraiser in the manner prescribed in subsection(3)
of this rule.
(5) Billing and Collection.
(a) For the purposes of ad valorem taxation and
special assessments, including billing and
collections, the managing entity responsible for
operating and maintaining fee time-share real
property shall be considered the taxpayer as an
agent of the time-share period titleholders.
(b)The property appraiser shall annually notify
the managing entity of the proportions to be used
by the managing entity in allocating the valuation,
taxes, and special assessments on time-share
property among the various time-share periods.
(c) The tax collector shall accept only full
payment of the taxes and special assessments due
on the time-share development and sell tax
certificates as provided in paragraph 12D-
13.051(2)(b), F.A.C., on the time-share
development as a whole parcel, as listed on the tax
roll.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 192.001, 192.037, 193.011, 721.05 FS.History—
New 5-29-85,Formerly 12D-6.06,Amended 12-27-94.
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FLORIDA ADMINISTRATIVE CODE property appraiser. However, for applications filed
CHAPTER 12D-7 by mail, the date of the postmark is the date of filing.
EXEMPTIONS (2) The property appraiser is not authorized to
accept any application that is not filed on or before
12D-7.001 Applications for Exemptions March 1 of the year for which exemption is claimed
12D-7.002 Exemption of Household Goods and except that,when the last day for filing is a Saturday,
Personal Effects Sunday, or legal holiday, in which case the time for
12D-7.003 Exemption of Property of Widows, making an application shall be extended until the end
Widowers, Blind Persons, and Persons of the next business day. The property appraiser shall
Totally and Permanently Disabled; accept any application timely filed even though the
Disabled Ex-Service Members, Spouses applicant intends or is requested to file supplemental
12D-7.004 Exemption for Certain Permanently and proof or documents.
Totally Disabled Veterans and (3) Property appraisers are permitted, at their
Surviving Spouses of Certain Veterans option, to grant homestead exemptions upon proper
12D-7.005 Exemption for Disabled Veterans application throughout the year for the succeeding
Confined to Wheelchairs year. In those counties which have not waived the
12D-7.0055 Exemption for Deployed annual application requirement, the taxpayer is
Servicemembers required to reapply on the short form as provided in
12D-7.006 Exemption for Totally and Permanently section 196.0 11(5), F.S. If the taxpayer received the
Disabled Persons exemption for the prior year, the property may
12D-7.007 Homestead Exemptions — Residence qualify for the exemption in each succeeding year by
Requirement renewal application as provided in section
12D-7.008 Homestead Exemptions — Legal or 196.011(6), F.S., or by county waiver of the annual
Equitable Title application requirement as provided in section
12D-7.009 Homestead Exemptions —Life Estates 196.011(9), F.S.
12D-7.010 Homestead Exemptions —Remainders (4) Each new applicant for an exemption under
12D-7.011 Homestead Exemptions —Trusts section 196.031, 196.0811 196.091, 196.1011
12D-7.012 Homestead Exemptions — Joint 196.102, 196.173, or 196.202, F.S., must provide his
Ownership or her social security number and the social security
12D-7.013 Homestead Exemptions — number of his or her spouse, if any, in the applicable
Abandonment spaces provided on the application form DR-501,
12D-7.013 5 Homestead Exemptions — Mobile Original Application for Homestead and Related Tax
Homes Exemptions (incorporated by reference in rule 12D-
12D-7.014 Homestead Exemptions —Civil Rights 16.0021 F.A.C.).Failure to provide such numbers will
12D-7.0142 Additional Homestead Exemption render the application incomplete. If an applicant
12D-7.0143 Additional Homestead Exemptions for omits the required social security numbers and files
Persons 65 and Older With Limited an otherwise complete application, the property
Household Income appraiser shall contact that applicant and afford the
12D-7.015 Educational Exemption applicant the opportunity to file a complete
12D-7.016 Governmental Exemptions application on or before April 1. Failure to file a
12D-7.018 Fraternal and Benevolent Organizations completed application on or before April 1 shall
12D-7.019 Tangible Personal Property Exemption constitute a waiver of the exemption for that tax year,
12D-7.020 Exemption for Real Property Dedicated unless the applicant can demonstrate that failure to
in Perpetuity for Conservation timely file a completed application was the result of
a postal error or, upon filing a timely petition to the
12D-7.001 Applications for Exemptions. value adjustment board, that the failure was due to
(1) As used in section 196.011, F.S., the term extenuating circumstances as provided in section
"file" shall mean received in the office of the county
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196.011, F.S. person" shall mean an individual having central
(5) In those counties which permit the automatic vision acuity 20/200 or less in the better eye with
renewal of homestead exemption, the property correcting glasses or a disqualifying field defect in
appraiser may request a refiling Of the application in which the peripheral field has contracted to such an
order to obtain the social security number of the extent that the widest diameter or visual field
applicant and the social security number of the subtends an angular distance no greater than twenty
applicant's spouse. degrees.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law (d) The exemptions provided under section
Implemented 192.047, 194.011, 196.011 FS. History—New 10- 196.2021 F.S., are cumulative. An individual who
12-76, Amended 11-10-77, Formerly 12D-7.01, Amended 11-
21-91, 12-27-94, 12-31-98, 1-17-18. properly qualifies under more than one classification
will be granted more than one $5,000 exemption.
12D-7.002 Exemption of Household Goods However, the cumulative exemption under section
p 196.202 F ma not x 15 000 for an
and Personal Effects. .5., y o exceed $ o
Onlyhousehold goods and personal effects of the individual.
g p Where both husband and wife otherwise
taxpayer which are actuall em to ed in the use of (e)
y p y serving the creature comforts of the owner and not qualify for the exemption, each would under section
held for commercial are entitled to the 196.2021 F.S., be entitled to an exemption of$5,000
purposes a applicable against the value of property owned b
exemption provided by section 196.181, F.S. pp g p p y y
"Creature comforts" are things which g y give bodily them as an estate by the entirety.
The 5 000 exemption ranted b section
comfort such as food clothingand shelter. (2)(a) $ p g y
' 196.24 F.S. to disabled ex-service members as
Commercial purposes includes owning household
goods d personal effects as stock in trade or as defined in section 196.012, F.S., who were
g an p g
furnishings in rental dwelling units. discharged under honorable conditions is considered
Rulemaking Authority 195.027(1), 213.06(1) FS. Law to be the same constitutional disability exemption
Implemented 192.001, 196.181 FS. History New 10-12-76, provided for by section 196.202, F.S. The
Formerly 12D-7.02,Amended 12-31-98. unremarried surviving spouse of such a disabled ex-
service member is allowed the exemption.
12D-7.003 Exemption of Property of Widows, (b) The exemptions under sections 196.202 and
Widowers, Blind Persons, and Persons Totally 196.24, F.S., are cumulative; however, the aggregate
and Permanently Disabled; Disabled Ex-Service exemption may not exceed$15,000 for an individual.
Members, Spouses. When the surviving spouse is also eligible to claim
(1)For the purposes of the exemption provided in the $5,000 disabled ex-service member disability
section 196.202, F.S.: exemption under section 196.24,F.S.,the cumulative
(a) The provisions of this rule shall apply to exemption may not exceed$20,000 for an individual.
widows and widowers. The terms "widow" and (3) The exemptions granted by sections 196.202
"widower" shall not apply to: and 196.24, F.S., apply to any property owned by a
1. A divorced woman or man; bona fide resident of this state.
2. A widow or widower who remarries; or Rulemaking Authority 195.027(1) FS. Law Implemented
3. A widow or widower who remarries and is 196.202, 196.24 FS. History New 10-12-76, Formerly 12D-
subsequently divorced. 7.03,Amended 11-21-91, 12-31-98, 12-30-02, 1-1-04, 1-16-06,
(b) The term "widow" shall apply to a woman,
10-2-07, 9-17-18, 1-1-23.
and the term "widower" shall apply to a man, whose 12D-7.004 Exemption for Certain
subsequent remarriage is terminated by annulment. .
Blind ersons means those ersons who are Permanently and Totally Disabled Veterans and
(c) p p
certified Division Blind i Surviving Spouses of Certain Veterans.
currently cert ed by Di n f v s o o d Services
(1) This rule applies to the total exemption from
of the Department of Education or the Federal Social
taxation of the homestead property of a veteran who
Security Administration or United States Department
was honorably discharged and who has a service-
of Veterans Affairs to be blend.As used herein blend
connected total and permanent disability and of
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
surviving spouses of veterans who died from service- and use it as his or her primary residence;
connected causes while on active duty as a member 2. The spouse does not remarry;
of the United States Armed Forces as described in 3. The spouse holds legal or beneficial title; and
section 196.081, F.S. 4. The spouse produces the required letter
(2) The disabling injury of a veteran or death of a attesting to the service-connected death of the veteran
veteran while on active duty must be service- while on active duty.
connected in order for the veteran or surviving spouse (5) The surviving spouse is entitled to the
to be entitled to the exemption. The veteran, his or veteran's exemption if the surviving spouse
her spouse, or surviving spouse must have a letter establishes a new homestead after selling the
from the United States Government or from the homestead upon which the exemption was initially
United States Department of Veterans Affairs or its granted. In the event the spouse sells the property,the
predecessor certifying that the veteran has a service- exemption, in the amount of the exempt value on the
connected total and permanent disability or that the most recent tax roll on which the exemption was
death of the veteran resulted from service-connected granted, may be transferred to his or her new
causes while on active duty. homestead; however, the exemption cannot exceed
(3)A service-connected disability is not required the amount of the exempt value granted from the
to be total and permanent at the time of honorable prior homestead.
discharge but must be total and permanent on January (6) A surviving spouse is not entitled to the
1 of the year of application for the exemption or on homestead assessment increase limitation on the
January 1 of the year during which the veteran died. homestead property unless the spouse's residence on
(4)(a) This paragraph shall apply where the the property is continuous and permanent, regardless
deceased veteran possessed the service-connected of the potential applicability of a disabled or deceased
permanent and total disability exemption upon death. veteran's exemption. Where the spouse transfers the
The exemption shall carry over to the veteran's exemption to a new homestead as provided in section
spouse if the following conditions are met: 196.081(3),F.S.,the property must be assessed at just
1. The veteran predeceases the spouse; value as of January 1 of the year the property receives
2. The spouse continues to reside on the property the transfer of the exempt amount from the previous
and use it as his or her primary residence; homestead.
3. The spouse does not remarry; and Rulemaking Authority 195.027(1) FS. Law Implemented
4. The spouse holds legal or beneficial title. 196.081 FS. History--New 10-12-76, Formerly 12D-7.04,
(b) This para raph shall app Y1 where the Amended 12-27-94, 12-30-97, 12-31-98, 11-12-20, 6-13-22.
g
deceased veteran was totally and permanently
12D-7.005 Exemption for Disabled Veterans
disabled with aservice-connected disability at the .
timef death t i not the n Confined to Wheelchairs.
o dea but did o possess e upo
(1) Although the certificate of disability referred
death. The surviving spouse is entitled to the
to In section 196.091(1), F.S., would be sufficient
exemption if the following conditions are met..
proof upon which the property appraiser could allow
1. The veteran predeceases the spouse;
the tax exemption, this does not mean that the
2. The spouse continues to reside on the property
property appraiser could not deny such exemption if,
and use it as his or her primary residence;
upon his investigation, facts were disclosed which
3. The spouse does not remarry;
showed a lack of service-connected total disability.
4. The spouse holds legal or beneficial title; and
(2)(a) This paragraph shall apply where the
5. The spouse produces the required letter of
deceased veteran possessed the exemption upon
disability.
death. The exemption shall carry over to the veteran's
(c) This paragraph shall apply where the veteran
spouse if the following conditions are met:
died from service-connected causes while on active
1. The veteran predeceases the spouse;
duty. The surviving spouse is entitled to the
2. The spouse continues to reside on the property
exemption if the following conditions are met:
and use it as his or her domicile;
1. The spouse continues to reside on the property
3. The spouse does not remarry; and
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4. The spouse holds legal or beneficial title and appraisers with a list of operations which have been
held the property with the veteran by tenancy by the designated.
entireties at the veteran's death. (2)(a) Application for this exemption must be
(b) Where the deceased veteran was totally and made by March 1 of the year following the qualifying
permanently disabled with a service-connected deployment. If the servicemember fails to make a
disability requiring use of a wheelchair at the time of timely application for this exemption, the property
the veteran's death but did not possess the exemption appraiser may grant the exemption on a late
upon death, the surviving spouse is not entitled to the application if they believe circumstances warrant that
exemption. it be granted. The servicemember may also petition
(3) The surviving spouse is not entitled to the the value adjustment board to accept the late
veteran's exemption if the spouse establishes a new application no later than 25 days after the mailing of
homestead after selling the homestead upon which the notice provided under section 194.011(1), F.S.
the exemption was initially granted. (b) Application for this exemption must be made
(4) The surviving spouse is not entitled to the on Form DR-501 M, Deployed Military Exemption
homestead assessment increase limitation on the Application (incorporated by reference in rule 12D-
homestead property unless the spouse's residence on 16.002, F.A.C.).
the property is continuous and permanent, regardless (c) In addition to the application, the
of the potential applicability of a disabled veteran's servicemember must submit to the property appraiser
exemption. In such circumstances where the spouse deployment orders or other proof of the qualifying
remarries,as provided in section 196.091(3),F.S.,the deployment which includes the dates of that
property continues to qualify for the homestead deployment and other information necessary to verify
assessment increase limitation. eligibility for this exemption. If the servicemember
Rulemaking Authority 195.027(1) FS. Law Implemented fails to include this documentation with the
196.091 FS. History—New 10-12-76, Formerly 12D-7.05, application, the property appraiser has the authority
Amended 12-27-94, 6-13-22. to request the needed documentation from the
servicemember before denying the exemption.
12D-7.0055 Exemption for Deployed Application f r thiexemption m
Servicemembers.
(d) o smay be made
(1)This rule applies to the exemption provided in
by:
1. The servicemember,
section 196.173, F.S., for servicemembers who ,
2. The servicemember s spouse, if the homestead
receive a homestead exemption and who were
is held by the entireties or jointly with right of
deployed during the previous tax year. For the
survivorship,
purposes of this rule the following definitions well
3. A person holding a power of attorney or other
apply:
„ authorization under chapter 709, F.S., or
(a) Servicemember means a member or former
4. The personal representative of the
member of: servicemember,s estate.
1. Any branch of the United States military or
(3) After receiving an application for this
military reserves,
exemption, the property appraiser must consider the
2. The United States Coast Guard or its reserves,
application within 30 days of its receipt or within 30
or 3. The Florida National Guard. days of the notice of qualifying deployment,
(b) Deployed„means: whichever is later. If the application is denied in
1. On active duty, whole or in part, the property appraiser must send a
2. Outside of the continental United States, notice of disapproval to the taxpayer no later than
Alaska or Hawaii, and July 1, citing the reason for the disapproval. The
3. In support of a designated operation.
"Designated Operation means an operation
notice of disapproval must also advise the taxpayer
(c) of the right to appeal the decision to the value
designated by the Florida Legislature. The adjustment board.
Department will annually provide all property
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
(4) This exemption will apply only to the portion taxation for the homestead property of a totally and
of the property which is the homestead of the permanently disabled person.
deployed servicemember or servicemembers. (2) The homestead property of a quadriplegic is
(5) The percentage exempt under this exemption exempt.
will be calculated as the number of days the (3) To provide evidence of entitlement to the
servicemember was deployed during the previous exemption, a quadriplegic must furnish to the
calendar year divided by the number of days in that property appraiser one of the following:
year multiplied by 100. (a) A certificate of disability, Form DR-416
(6) If the homestead property is owned by joint (incorporated by reference in rule 12D-16.002,
tenants with a right of survivorship or tenants by the F.A.C.), from two doctors of this state licensed under
entireties, the property may be granted multiple chapter 458 or 459, F.S.; or
exemptions for deployed servicemembers. The (b) A certificate of disability from the United
following provisions will apply in the event that States Department of Veterans Affairs or its
multiple servicemembers are applying for the predecessor.
exemption on the same homestead property: (4) Subject to the income limitations pursuant to
(a) Each servicemember must make a separate Section 196.101, F.S., the homestead property of a
application to the property appraiser listing the dates paraplegic, hemiplegic, or any other totally and
of their deployment. permanently disabled person who must use a
(b) The property appraiser must separately wheelchair for mobility or who is legally blind is
calculate the exemption percentage for each exempt from ad valorem taxation.
servicemember. (5) To provide evidence of entitlement to the
(c) The property appraiser must then add the exemption, a paraplegic, hemiplegic, or other totally
percentages exempt which were determined for each and permanently disabled person who must use a
of the servicemembers who are joint tenants with wheelchair, or a person who is legally blind must
rights of survivorship or tenants by the entirety before provide the following to the property appraiser:
applying that percentage to the taxable value. In no (a)1. A certificate of disability, Form DR-416
event must the percentage exempt exceed 100%. (incorporated by reference in rule 12D-16.002,
(7) When calculating exemptions and taxes due, F.A.C.), from two doctors of this state licensed under
the property appraiser must first apply the Chapter 458 or 459, F.S.; or
exemptions listed in section 196.031(7), F.S., in the 2. A certificate of disability from the United
order specified,to produce school and county taxable States Department of Veterans Affairs or its
values. The percentage exempt calculated under this predecessor; or
exemption must then be applied to both taxable 3. For blind persons, a certificate of disability,
values producing final taxable values. The taxes due Form DR-416, from one doctor of this state licensed
must then be calculated and the percentage discount under chapter 458 or 459, F.S., and a certificate of
for disabled veterans under section 196.082, F.S., disability,Form DR-416B (incorporated by reference
should then be applied. in rule 12D-16.002, F.A.C.), from one optometrist
(8) If the property is owned by either tenants in licensed in this state under chapter 463, F.S.; and
common or joint tenants without right of (b) A Statement of Gross Income, Form DR-
survivorship, the percentage discount allowed under 501 A(incorporated by reference in rule 12D-16.002,
this rule will only apply to the taxable value of the F.A.C.).
qualifying servicemembers' interest in the property. (6) Totally and permanently disabled persons
Rulemaking Authority 195.027(1), 213.06(1) FS. Law must make application on Form DR-501,
Implemented 196.001, 196.031, 196.082, 196.173, 213.05 FS. (incorporated by reference in rule 12D-16.002,
History—New 11-1-12.
F.A.C.) In conjunction with the disability
12D-7.006 Exemption for Totally and documentation, with the property appraiser on or
March 1 f h r. beforeo each year.
Permanently Disabled Persons. In order to ualif for the homestead
(1) This rule applies to the total exemption from (7) qualify
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
exemption under this rule section, the totally and him and occupied by "another or others naturally
permanently disabled person must have been a dependent upon" such owner. This being true no
permanent resident on January 1 of the year in which person residing in another county should be granted
the exemption is claimed. homestead exemption unless and until he presents
(8) The exemption documentation required of competent evidence that he only claims homestead
permanently and totally disabled persons is prima exemption from taxation in the county of the
facie evidence of the fact of entitlement to the application.
exemption; however, the property appraiser may (6) The survivor of a deceased person who is
deny the exemption if, upon his investigation, facts living on the property on January 1 and making same
are disclosed which show absence of sufficient his permanent home, as provided by Section 6,
disability for the exemption. Article VII of the Constitution is entitled to claim
Rulemaking Authority 195.027(1), 213.06(1) FS. Law homestead exemption if the will of the deceased
Implemented 196.011, 196.012, 196.101, 213.05 FS. History- designates the survivor as the sole beneficiary. This
New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1- is true even though the owner died before January 1
12. g Y
and by the terms of his will declared the sole
12D-7.007 Homestead Exemptions - beneficiary as the executor of his will. The
p application should be signed as sole beneficiary and
Residence Requirement. pp g �'
(1) For one to make a certain parcel of land his as executor.
permanent home, he must reside thereon with a (7) A married woman and her husband may
p permanent residences without
se
present intention of living there indefinitely and with establishp p
no resent intention of moving therefrom. showing "impelling reasons" or "just ground" for
p g doing so. If it is determined b the property appraiser
(2) A property owner who, in good faith, makes g Y p p Y pp
real property in this state his permanent home is that separate permanent residences and separate
p p Y p "family units" have been established b the husband
entitled to homestead tax exemption, Y Y
notwithstanding he is not a citizen of the United and wife, and they are otherwise qualified, each may
g exemption be ranted homestead from ad valorem
States or of this State (Smith v. Voight, 28 So.2d 426 g
(Fla. 1946 taxation under Article VII, Section 6, 1968 State
A erson in this count under a tem ora Constitution. The fact that both residences may be
(3) p country temporary
visa cannot meet the requirement of permanent owned by both husband and wife as tenants by the
q p no entireties will t defeat the rant of homestead ad
residence or home and, therefore, cannot claim g
homestead exem tion. valorem tax exemption to the permanent residence of
p
A erson not residin in a taxin unit but each.
(4) p g g
owning real property therein may claim such Rulemaking Authority 195.027(1), 213.06(1) FS. Law
g p p Y Y Implemented 196.001, 196.031, 196.041 FS. History New 10-
property as tax exempt under Section 6, Article VII 12-76,Amended 11-10-77,Formerly 12D-7.07.
of the State Constitution by reason of residence on
the property of natural or legal dependents provided 12D-7.008 Homestead Exemptions - Legal or
he can prove to the satisfaction of the property Equitable Title.
appraiser that he claims no other homestead tax (1) The Constitution requires that the homestead
exemption in Florida for himself or for others legally claimant have the legal title or beneficial title in
or naturally dependent upon him for support. It must equity to the real property claimed as his tax-exempt
also be affirmatively shown that the natural or legal homestead. Section 196.031(1), F.S., requires that
dependents residing on the property which is claimed the deed or other instrument to homestead property
to be exempt by reason of a homestead are entirely or be recorded in order to qualify for homestead
largely dependent upon the landowner for support exemption.
and maintenance. (2) Vendees in possession of real estate under
(5) The Constitution contemplates that one bona fide contracts to purchase shall be deemed to
person may claim only one homestead exemption have equitable title to real estate.
without regard to the number of residences owned by (3)A recitation in a contract for the purchase and
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
sale of real property, that the equitable title shall not their permanent home.
pass until the full purchase price is paid, does not bar Rulemaking Authority 195.027(1), 213.06(1) FS. Law
the purchaser thereof from claiming homestead
Implemented 196.001, 196.0311 196.041 FS. History New 10-
exem tion upon the same if he otherwise qualifies. 12-76, Formerly 12D-7.09.
p p q
(4) Assignment of a contract for deed to secure a
12D-7.010 Homestead Exemptions —
Ioan will not defeat a claim for homestead exemption
Remainders.
by the vendee in possession.
(1)A future estate, whether vested or contingent,
(5) A forfeiture clause in a contract for deed for
will not support a claim for homestead exemption
non-payment of installments will not prevent the
during the continuance of a prior estate. (Aetna
vendee from claiming homestead exemption.
Insurance Co. v. La Gassee, 223 So.2d 727 (Fla.
(6) A vendee under a contract to purchase, in
1969)).
order to be entitled to homestead exemption, must
(2) If the remainderman is in possession of the
show that he is vested with the beneficial title in the
property during a prior estate, he must be claiming
real property by reason of said contract and that his
such right to possession under the prior estate and not
possession is under and pursuant to such contract.
by virtue of his own title; it must be presumed that
(7) A grantor may not convey property to a
the right granted under the life estate is something
grantee and still claim homestead exemption even
less than real property and incapable of supporting a
though there is a mutual agreement between the two
claim for homestead exemption.
that the deed is not to be recorded until some date in Rulemaking Authority 195.027 1 , 213.06 1 FS. Law
the future. The appraiser is justified in presuming that Implemented 196.001, 196.031, 196.041 FS. History New 10-
the delivery took place on the date of conveyance 12-76, Formerly 12D-7.10.
until such evidence is presented showing otherwise
sufficient to overcome such presumption. The 12D-7.011 Homestead Exemptions—Trusts.
appraiser may back assess the property upon The beneficiary of a passive or active trust has
discovery that the exemption was granted equitable title to real property if he is entitled to the
erroneously. use and occupancy of such property under the terms
(8) A person who owns a leasehold interest in of the trust; therefore, he has sufficient title to claim
either a residential or a condominium parcel pursuant homestead exemption. AGO 90-70. Homestead tax
to a bona fide lease having an original term of 98 exemption may not be based upon residence of a
years or more, shall be deemed to have legal or beneficiary under a trust instrument which vests no
beneficial and equitable title to that property for the present possessory right in such beneficiary.
purpose of homestead exemption and no other Rulemaking Authority 195.027(1), 213.06(1) FS. Law
purpose. Implemented 196.001, 196.031, 196.041 FS. History New 10-
Rulemaking Authority 195.027(1), 213.06(1) FS. Law 12-76, Formerly 12D-7.11,Amended 2-25-96.
Implemented 196.001, 196.031, 196.041 FS. History New 10-
12-76, Formerly 12D-7.08,Amended 12-27-94. 12D-7.012 Homestead Exemptions — Joint
Ownership.
12D-7.009 Homestead Exemptions — Life (1) No residential unit shall be entitled to more
Estates. than one homestead tax exemption.
(1) A life estate will support a claim for (2) No family unit shall be entitled to more than
homestead exemption. one homestead tax exemption.
(2) Where the owner of a parcel of real property (3) No individual shall be entitled to more than
conveys it to another who is a member of a separate one homestead tax exemption.
family unit retaining a life estate in an undivided one- (4)(a) This paragraph shall apply where property
half interest therein, and each of such parties make is held by the entireties or jointly with a right of
their permanent homes in separate residential units survivorship.
located upon the said property, each would be 1. Provided no other co-owner resides on the
entitled to homestead exemption on that part of the property, a resident co-owner of such an estate, if
land occupied by them and upon which they make otherwise qualified, may receive the entire
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exemption.
2. Where another co-owner resides on the 12D-7.013 Homestead Exemptions —
property, in the same residential unit,the resident co- Abandonment.
owners of such an estate, if otherwise qualified, must (1) Temporary absence from the homestead for
share the exemption in proportion to their ownership health, pleasure or business reasons would not
interests. deprive the property of its homestead character
(b) Where property is held jointly as a tenancy in (Lanier v. Lanier, 116 So. 867 (Fla. 1928)).
common,and each co-owner makes their residence in (2) When a resident and citizen of Florida, now
a separate family unit and residential unit on such entitled to tax exemption under Section 6,Article VII
property, each resident co-owner of such an estate, if of the State Constitution upon certain real property
otherwise qualified,may receive the exemption in the owned and occupied by him, obtains an appointment
amount of the assessed value of his or her interest,up of employment in Federal Government services that
to $25,000. No tenant in common shall receive the requires him to reside in Washington, District of
homestead tax exemption in excess of the assessed Columbia, he does not lose his right to homestead
valuation of the proportionate interest of the person exemption if his absence is temporary. He may not,
claiming the exemption. however, acquire another homestead at the place of
(5) Property held jointly will support multiple his employment, nor may he rent the property during
claims for homestead tax exemption; however, only his absence as this would be considered abandonment
one exemption will be allowed each residential unit under section 196.061, F.S.
and no family unit will be entitled to more than one (3) Temporary absence, regardless of the reason
exemption. for such, will not deprive the property of its
(6)(a) Where a parcel of real property, upon homestead character, providing an abiding intention
which is located a residential unit held by "A" and to return is always present. This abiding intention to
"B" jointly as tenants in common or joint tenants return is not to be determined from the words of the
without a right of survivorship, and "A" makes his homesteader,but is a conclusion to be drawn from all
permanent home upon the said property, but "B" the applicable facts (City of Jacksonville v. Bailey,
resides and makes his permanent home elsewhere, 30 So.2d 529 (Fla. 1947)).
"A" may not claim as exempt more than his interest (4) Commitment to an institution as an
in the property up to a total of $25,000 of assessed incompetent will not of itself constitute an
valuation on which he is residing and making the abandonment of homestead rights.
same his permanent home. The remainder of the (5) Property used as a residence and also used by
interest of"A"and the interest of"B"would be taxed, the owner as a place of business does not lose its
without exemption, because "B" is not residing on homestead character. The two uses should be
the property or making the same his permanent separated with that portion used as a residence being
residence. granted the exemption and the remainder being taxed.
(b) If that same parcel were held by "A" and "B" (6) Homestead property that is uninhabitable due
as joint tenants with a right of survivorship or tenants to damage or destruction by misfortune or calamity
by the entirety under the circumstances described shall not be considered abandoned in accordance
above, "A" would be eligible for the entire $25,000 with the provisions of section 196.031(6), F.S.,
exemption. where:
(7) In the situation where two or more joint (a) The property owner notifies the property
owners occupy the same residential unit, a single appraiser of his or her intent to repair or rebuild the
homestead tax exemption shall be apportioned property,
among the owners as their respective interests may (b) The property owner notifies the property
appear. appraisers of his or her intent to occupy the property
Rulemaking Authority 195.027(1), 213.06(1) FS. Law after the property is repaired or rebuilt,
Implemented 196.001, 196.0311 196.041 FS. History New 10- (c)The property owner does not claim homestead
12-76, Formerly 12D-7.12,Amended 12-27-94, 12-25-96. exemption elsewhere and
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(d) The property owner commences the repair or the exemption that the mobile home was in fact
rebuilding of the property within three (3)years after permanently affixed on January 1 to real property and
January 1 following the damage or destruction to the the owner of the mobile home is the same as the
property. owner of the land.
(7)After the three (3)year period, the expiration, Rulemaking Authority 195.027(1), 213.06(1) FS. Law
lapse,nonrenewal, or revocation of a building permit Implemented 193.075, 196.012, 196.031, 196.041, 196.081,
issued to the property owner for such repairs or
196.091, 196.101, 196.202 FS.History New 5-13-92.
rebuilding also constitutes abandonment of the
12D-7.014 Homestead Exemptions — Civil
property as homestead.
Rights.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 196.001, 196.031, 196.041, 196.061, 196.071, (1) Although loss of suffrage is one consequence
213.05 FS. History—New 10-12-76, Formerly 12D-7.13, of a felony conviction, the person so convicted is not
Amended 10-2-07, 11-1-12. thereby deprived of his right to obtain homestead
exemption.
12D-7.0135 Homestead Exemptions — Mobile (2) An unmarried minor whose disabilities of
Homes. non-age have not been removed may not maintain a
(1) For purposes of qualifying for the homestead permanent home away from his parents such as to
exemption, the mobile home must be determined to entitle him or her to homestead exemption(Beckman
be permanently affixed to realty, as provided in rule v. Beckman, 43 So. 923 (Fla. 1907)).
chapter 12D-6, F.A.C. Otherwise, the applicant must Rulemaking Authority 195.027(1), 213.06(1) FS. Law
be found to be making his permanent residence on Implemented 196.031 FS. History New 10-12-76, Formerly
realty. 12D-7.14.
(2)Where a mobile home owner utilizes a mobile
home as a ermanent residence and owns the land on 12D-7.0142 Additional Homestead Exemption.
p A taxpayer who receives the 25000
which the mobile home is located the owner ma (1) $
' y' ma exemption homes
tead exem claim the additional
upon proper application, qualify for a homestead p y
exemption. homestead exemption of up to $25,000 on the
p assessed value greater than 50 000.
Joint tenants holden an undivided Interest in g $(3) g
residential property are each entitled to a full (2) To apply for the additional homestead
p p y exem tion no new a lication form is needed. Form
homestead exemption to the extent of each joint p , pp
tenant's interest,provided all requisite conditions are DR-501, (incorporated by reference in rule 12D-
q 16.002 F.A.C. well be considered the application
met. Joint tenants owninga mobile home qualify for � �� pp
q y for exemption.
a homestead exemption even though the property on p
which the mobile home is located is owned in joint (3) The additional homestead exemption applies
only to non-school levies.
tenancy by more persons than dust those who own the y
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
mobile home.Each separate residential or family unit Implemented 193.114, 196.031, 196.075, 196.082, 196.196,
is entitled to a homestead exemption. The value of p
p 196.24 FS.History New 11-1-12.
the applicant's proportionate interest in the land shall
be added to the value of the applicant's proportionate 12D-7.0143 Additional Homestead
interest in the mobile home and this value may be Exemptions for Persons 65 and Older With
exempted up to the statutory limit. Limited Household Income.
(4) If a mobile home is owned as an estate by the (1) The following procedures apply in counties
entireties, the homestead exemptions of section and municipalities that have granted additional
196.031, F.S. and the additional homestead homestead exemptions for persons 65 and older on
exemptions are applicable if either spouse qualifies. January 1,whose household income for the prior year
(5)No homestead exemption shall be allowed by does not exceed $20,000, adjusted annually on
the property appraiser if there is no current license January 1, by the percentage change in the average
sticker on January 1, unless the property appraiser cost-of-living index. The annual adjusted income
determines prior to the July 1 deadline for denial of limitation for persons 65 and older is available on the
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Department's website at considered by the accreditation organizations or
floridarevenue.com/property/Pages/DataPortal.aspx. agencies enumerated in section 196.012(5), F.S., in
(2) A taxpayer applying for an additional granting membership, certification, or accreditation.
exemption for the first time is required to submit an (3) A child care facility that achieves Gold Seal
Original Application for Homestead and Related Tax Quality status under section 1002.945, F.S., and that
Exemptions (Form DR-501) and a Household is either licensed under Section 402.305, F.S., or
Income Sworn Statement and Return (Form DR- exempt from licensing under section 402.316,F.S., is
501 SC) to the property appraiser by March 1 of the considered an educational institution for the
current tax year. Forms DR-501 and DR-501 SC are education exemption from ad valorem tax.
incorporated by reference in Rule 12D-16.002, (4) Facilities, or portions thereof, used to house a
F.A.C. The sworn statement and return must be charter school which meet the qualifications for
supported by copies of the documents listed in Form exemption are exempt from ad valorem taxation as
DR-501 SC required to be submitted for inspection by provided under section 196.1983, F.S.
the property appraiser. (5) An institution of higher education
(3) The property appraiser may rely on participating in the Higher Educational Facilities
information submitted with the Form DR-501 SC for Financing Act, created under chapter 2001-79, Laws
appropriate proof of age. of Florida, is considered an educational institution for
(4) The property appraiser may not grant the exemption from ad valorem tax. An institution of
exemption if the required documentation including higher education, as defined, means an independent
what is requested by the property appraiser is not nonprofit college or university which is located in
provided. and chartered by the state; which is accredited by the
(5) After the property appraiser has granted the Commission on Colleges of the Southern Association
exemption, the property appraiser must annually of Colleges and Schools; which grants baccalaureate
notify the taxpayer of the adjusted income limitation. degrees; and which is not a state university or state
The taxpayer must notify the property appraiser by community college.
May 1, if the taxpayer's household income exceeds Rulemaking Authority 195.027(1), 213.06(1) FS. Law
the adjusted income limitation. The property
Implemented 196.012, 196.198, 196.1983, 402.26 FS., Chapter
2001-79, LOF. History--New 10-12-76, Formerly 12D-7.15,
appraiser may use Form DR-SOOAR, Removal of Amended 12-30-97, 12-30-99, 1-2-01, 12-3-01.
Homestead Exemption(s) [front side of form];
Automatic Renewal for Homestead Exemption [back 12D-7.0155 Enterprise Zone Exemption for
side of form o exchange this information. Form p p
]� t g Child Care Facilities.
DR-500AR is incorporated by reference in Rule 12D- Rulemaking Authority 195.027(1), 213.06(1) FS. Law
16.002, F.A.C. Implemented 196.095 FS. History New 12-30-99, Repealed 2-
Rulemaking Authority 195.027(1), 196.075(4)(d), (5) FS. Law 8-24.
Implemented 193.074, 196.075 FS. History New 12-30-99,
Amended 12-30-02, I1-1-12, 6-13-22. 12D-7.016 Governmental Exemptions.
(1) State property used for a governmental
12D-7.015 Educational Exemption. u ose shall include such property used for a
Actual membershi in or a bona fide p � p p Y(1) p purpose for the benefit of the people of this state and
application for membership in the accreditation p � p p
pp p which is essential to the existence of the state as a
organizations or agencies enumerated in section governmental agency or serves a function or purpose
196.012 5 F.S. shall constitute prima facie g g Y p �
( )� p which would otherwise be a valid allocation of public
evidence that the applicant is an educational
pp funds.
institution, the property of which may qualify for Real ro ert of a count authorit utilized
(2) property Y Y Y
exemption. fora governmental purpose shall be exempt from
If the aforementioned a lication has not been g p � p(2) pp taxation Co. Aviation Authorit(Hillsborough Y v.
made, the property appraiser, in determining whether Walden, 210 So.2d 193 Fla. 1968)).
the requirements of section 196.198, F.S., have been Exclusive use of ro ert for a munici al
satisfied, may consider information such as that
(3) property Y p
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
purpose shall be construed to mean a public purpose operating at an airport and providing general aircraft
and exemption shall inure to the property itself, services such as maintenance, storage, ground and
wherever located within the state when owned and flight instruction. See Appendix 5, Federal Aviation
used for municipal purposes (twin v. City of Authority Order 5190.6A.
Tallahassee, 132 So.2d 273 (Fla. 1961); Overstreet v. (b)An"aeronautical activity"has been defined as
Indian Creek Village, 248 So.2d 2 (Fla. 1971)). any activity which involves, makes possible, or is
(4) Property exempt from ad valorem taxation as required for the operation of aircraft, or which
property of the United States includes: contributes to or is required for the safety of such
(a) Any real property received or owned by the operation. See Federal Aviation Authority Advisory
National Park Foundation. Circular 150/5190-1A. The following examples are
(b) Any real property held by the Roosevelt not considered aeronautical activities: ground
Campobello International Park Commission. transportation (taxis, car rentals, limousines); hotels
(c) Any real property of the United States and motels;restaurants; barber shops; travel agencies
Housing Authority. and auto parking lots.
(5)Property not exempt from ad valorem taxation Rulemaking Authority 195.027(1), 213.06(1) FS. Law
as property of the United States includes: Implemented 196.012, 196.199 FS. History—New 10-12-76,
(a) Real property of federal and joint-stock land
Formerly 12D-7.16,Amended 12-27-94.
banks, national farm loan associations and federal
12D-7.018 Fraternal and Benevolent
land bank associations.
Organizations.(b) Real property of national banking (1) The property of non-profit fraternal and
associations. benevolent organizations is entitled to full or
(c) Real property of federal home loan banks. g
predominant exemption from ad valorem taxation
(d) Real property of federal savings and loan
when used exclusively or predominantly for
associations. charitable educational literary, scientific or
(e) Real property of federal credit unions.
religious purposes. The extent of the exemption to be
(f)Leasehold interests in certain housing projects
granted to fraternal and benevolent organizations
located on property held by the federal government.
shall be determined in accordance with those
(Offutt Housing Co. v. Sarpy, 351 U.S. 253, 256)
provisions of chapter 196, F.S., which govern the
(g) Real property of federal home loan mortgage
exemption of all property used for charitable,
corporations. educational literary scientific or religious purposes.
(h) Any real property acquired by the Secretary y' g p �
(2) The exclusive or predominant use of property
of Housing and Urban Development as a result of
reinsurance pursuant to actions of the National
or portions of property owned by fraternal and
Insurance Development Fund.
benevolent organizations and used for organization,
(i) Real property of Governmental National planning, and fund-raising activity under section
Mortgage Association and National Mortgage
196.193(3), F.S., for charitable purposes constitutes
Association.
the use of the property for exempt purposes to the
(6) Leasehold interests in governmentally owned
extent of the exclusive or predominant use. The
incidental use of said property for social, fraternal, or
real property used in an aeronautical activity as a full-
similar meetings shall not deprive the property of its
service fixed-base operation which provides goods
exempt status. It is not necessary that public funds
and services to the general aviation public in the
actually be allocated for such function or service
promotion of air commerce are exempt from ad
pursuant to section 196.012(7), F.S.
valorem taxation, provided the real property is
ft
(3) Any part or portion of the real or personal
designated as an aviation area which has aircra
taxiway access to an active runway for take-off on an
property of a fraternal or benevolent organization
leased or rented for commercial or other non-exempt
airport layout plan approved by the Federal Aviation
purposes, or used by such organization for
Administration.
(a) A fixed-base operator is an individual or firm
commercial purposes, such as a bar, restaurant, or
swimming pool, shall not be exempt from ad valorem
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taxes but shall be taxable to the extent specified in equipment of the business are stored, or goods or
sections 196.192 and 196.012(3),F.S. In determining services of the business are produced, manufactured,
commercial purposes, pursuant to sections or developed, or similar facilities located in offices,
196.195(2)(e) and 196.196(1)(b), F.S., the stores, warehouses, plants, or other locations of the
reasonableness of the charges in relation to the value business. Sites where only the freestanding property
of the services shall be considered as well as whether of the owner is located shall not be considered sites
the excess is used to pay maintenance and operational where the owner of tangible personal property
expenses in furthering the exempt purposes or to transacts business.
provide services to persons unable to pay for the (b)Example: A business owns copying machines
services. or other freestanding equipment for lease. The
Rulemaking Authority 195.027(1), 213.06(1) FS. Law location where the copying machines are leased or
Implemented 196.012, 196.192, 196.195, 196.196 FS. History— where the freestanding equipment of the owner is
New 10-12-76, Formerly 12D-7.18,Amended 11-21-91, 12-30-
99. placed does not constitute a site where the owner of
the equipment transacts business. If it is not a site
12D-7.019 Tangible Personal Property where one or more of the activities stated in
g p Y Exemption. subsection (a) occur, for purposes of the tangible
ible
personal property exemption, it is not considered a
(1) The filing of a complete Form DR-405, or p p p Y
Form DR-470A b reference in rule site where the owner transacts business.
(incorporated Y
12D-16.002, F.A.C.) shall be considered the (5) Property Appraiser Actions — Maintaining
application for exemption. Assessment Roll Entry. For all freestanding
pp p . equipment not located at a site where the owner of
(2)Taxpayers who fail to file complete returns by
April 1 or within an applicable extension period, tangible personal property transacts business, and for
p Y pp p which a single return is required, and for property
shall not receive the $25,000 exemption. However, at g q p p y
the option of the property appraiser, owners of assessed under section 193.085, F.S., the property
p p p Y pp appraiser is responsible for allocating the exemption
property previously assessed without a return being pp p g p
filed may qualifyfor the exemption without film an to those taxing jurisdictions in which freestanding
Y p g property or ro
initial return. Nothing In this rule shall preclude a equipment p p Y assessed under section
appraiser from requiring that Form DR-405 193.085, F.S. is located. Allocation should be based
property pp q g ro '
be filed. Returns not timely filed shall be subject to on the proportionate ortionate share of the Just value of such
the penalties enumerated in section 193.072, F.S. property in each jurisdiction. However, the amount
f th
p of exemption allocated to each taxing authority
Claims of more exemptions than allowed under p g y
section 196.183 1O, F.S., are subject to the taxes may not change following the extension of the tax
J
exempted as a result of wron full claiming the roll under section 193.122, F.S.
p 9 Y g B Februar 1 of each ear the ro ertadditional exem bons lus enalties on these (6) Y Y year, property
Y
p p p appraiser shall notify b mail all taxpayers whose
amounts as enumerated in section 196.183(5), F.S. pp Y y ma
3 Section 196.183 1 , F.S., states that a single requirement for filing an annual tangible personal
return must be filed, and therefore a single exemption property tax return was waived in the previous year.
g p The notification shall state that a return must be filed
granted, for all freestanding equipment not located at
the lace where the owner of tangible personal if the value of the taxpayer's tangible personal
p g p exceeds the exemption and shall include
property transacts business. property p
"Site where the owner of tangible persona notification of the penalties for failure to file such a
(4) g p
transacts business". return. Form DR-405W(incorporated by reference in
property " • rule 12D-16.002 F.A.C.
Section 196.183 2 , F.S., defines site where � ), may be used by property
(a) ( )
the owner of tangible personal property transacts appraisers at their option.
g p p p y Rulemaking Authority 195.027(1), 213.06(1) FS. Law
business". A "site where the owner of tangible Implemented 192.047, 193.063, 193.072, 193.114, 193.122,
personal property transacts business" includes p
p p p Y 196.183, 213.05 FS. History New 11-1-12.
facilities where the business ships or receives goods,
employees of the business are located, goods or
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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 196.0111 F.S.
(2) The Department prescribes Form DR-418C,
Real Property Dedicated in Perpetuity for
Conservation, Exemption Application, incorporated
by reference in rule 12D-16.002, F.A.C. Property
owners must use this form to apply for the exemption
in section 196.26, F.S.
(3) If the land is no longer eligible for this
exemption, the owner must promptly notify the
property appraiser. If the owner fails to notify the
property appraiser and it is determined the land was
not eligible for this exemption for any time within the
last 10 years, the owner is subject to taxes exempted
plus 18%interest each year and a penalty of 100% of
the taxes exempted. Any property of the owner will
be subject to a lien for the unpaid taxes and penalties.
(section 196.011, F.S.).
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 196.011, 196.26 FS. History New 11-1-12,
Amended 9-19-17.
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FLORIDA ADMINISTRATIVE CODE qualifies for a classified use assessment, the
CHAPTER 12D-8 classified use value shall be shown under the heading
ASSESSMENT ROLL PREPARATION AND "Classified Use Value."
APPROVAL (b) The following are specifically excluded from
(EXCERPT) the requirements of paragraph (a) above:
1. Streets, roads, and highways. The appraiser is
12D-8.001 All Property to Be Assessed not required to, but may assess and include on the
12D-8.002 Completion and Submission of appropriate assessment roll streets, roads, and
Assessment Rolls highways which have been dedicated to or otherwise
12D-8.003 Possessory Interest on the Roll acquired by a municipality, a county, or a state or
12D-8.004 Notice of Proposed Increase of federal agency.
Assessment from Prior Year a. The terms "streets", "roads", and "highways"
12D-8.005 Assessing Property Not Returned as include all public rights-of-way for either or both
Required by Law and Penalties pedestrian or vehicular travel.
Thereon b. The phrase "or otherwise acquired" shall mean
12D-8.006 Assessment of Property for Back that title to the property is vested in the municipality,
Taxes county, state, or federal agency and shall not include
12D-8.0061 Assessments; Homestead Property an easement or mere right of use.
Assessments at Just Value (Repealed) 2. Improvements or portions not substantially
12D-8.0062 Assessments; Homestead; completed on January 1 shall have no value placed
Limitations thereon.
12D-8.0063 Assessment of Changes,Additions,or 3. Inventory is exempt.
Improvements to a Homestead 4. Growing annual agricultural crops,nonbearing
(Repealed) fruit trees, nursery stock.
12D-8.0064 Assessments; Correcting Errors in 5. Household goods and personal effects of every
Assessments of a Homestead person residing and making his or her permanent
12D-8.0065 Transfer of Homestead Assessment home in this state are exempt from taxation. Title to
Difference; "Portability"; Sworn such household goods and personal effects may be
Statement Required; Denials; Late held individually, by the entireties, jointly, or in
Applications common with others. Storage in a warehouse, or
12D-8.00659 Notice of Change of Ownership or other place of safekeeping, in and of itself, does not
Control of Non-Homestead Property alter the status of such property. Personal effects is a
12D-8.0068 Reduction in Assessment for Living category of personal property which includes such
Quarters of Parents or Grandparents items as clothing, jewelry, tools, and hobby
12D-8.021 Procedure for the Correction of Errors equipment. No return of such property or claim for
by Property Appraisers exemption need be filed by an eligible owner and no
entries need be shown on the assessment roll.
12D-8.001 All Property to Be Assessed. (2) Agricultural lands shall be assessed in
(1) General. accordance with the provisions of Section 193.461,
(a) The property appraiser shall make a F.S., and these rules and regulations.
determination of the value of all property (whether (3) Pollution control devices shall be assessed in
such property is taxable, wholly or partially exempt, accordance with the provisions of Section 193.621,
or subject to classification reflecting a value less than F.S., and these rules and regulations.
its just value at its present highest and best use) (4) Land subject to a conservation easement,
located within the county according to its just or fair environmentally endangered lands, or lands used for
market value on the first day of January of each year outdoor recreational or park purposes when land
and enter the same upon the appropriate assessment development rights have been conveyed or
roll under the heading "Just Value." If the parcel conservation restrictions have been covenanted shall
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
be assessed in accordance with the provisions of assessment of high-water recharge lands must be
Section 193.501, F.S., and these rules. based upon a formula adopted by ordinance by
(a) Petition — On or before April 1 of each year counties choosing to have a high-water recharge
any taxpayer claiming right of assessment for ad protection tax assessment program.
valorem tax purposes under this rule and Section Rulemaking Authority 195.027(1), 213.06(1) FS. Law
193.5 01, F.S., may file a petition with the property
Implemented 192.001, 192.011, 192.0421 193.011, 193.0521
appraiser requesting reclassification and
193.0621 193.085, 193.114, 193.451, 193.4611 193.501,
193.621, 193.625, 194.011, 213.05 FS. History-New 12-7-76,
reassessment of the land for the upcoming tax year. �
p g Y Formerly 12D-8.01,Amended 12-25-96, 1-31-99.
(b)In the event the property appraiser determines
that land development covenants, restrictions, rules 12D-8.002 Completion and Submission of
or regulations imposed upon property described in Assessment Rolls.
said petition render development to the highest and (1) The property appraiser shall complete the
best use no longer possible, he or she shall reclassify valuation of all property within his or her county and
and reassess the property described in the petition and shall enter the valuations on the appropriate
enter the new assessed valuation for the property on assessment roll not later than July 1 of each year.
the roll with a notation indicating that this property (2)The Executive Director may, for a good cause
receives special consideration as a result of shown, extend beyond July 1 the time for completion
development restrictions. For the purpose of of any assessment roll.
complying with Section 193.501(7)(a), F.S., the (a) In requesting an extension of time for
property appraiser will also maintain a record of the completion of assessments, the property appraiser
value of such property as if the development rights shall file a request for such extension on a form
had not been conveyed and the conservation prescribed by the Department or in an official letter
restrictions had not been covenanted. which shall include the following:
(5) Land Subject to a Moratorium (Section 1. An indication of the assessment roll or rolls for
193.011(2), F.S.). which an extension of time is requested for
(a) The property appraiser shall consider any completion and the property appraiser's estimate of
moratorium imposed by law, ordinance, regulation, the time needed for completion of each such roll.
resolution, proclamation, or motion adopted by any 2. The specific grounds upon which the request
governmental body or agency which prohibits, for extension of the time of completion of the
restricts, or impairs the ability of a taxpayer to assessment roll or rolls is based.
improve or develop his property to its highest and 3. A statement that "the failure to complete the
best use in determining the value of the property. assessment roll(s) not later than July 1 of the taxable
1. The taxpayer, whose property is so affected, year is not due to negligence, carelessness, nor
may file a petition with the property appraiser on or dilatory action over which I exercise any power,
before April 1 requesting reclassification and authority, or control."
reassessment for the current tax year. 4. Date and signature of the property appraiser
2. The taxpayer's right to receive a making the request.
reclassification and reassessment under this rule and 5. If the request for extension of time is for more
Section 193.011(2),F.S., shall not be impaired by his than 10 days and the request is not received in the
failure to file said petition with the property office of the Executive Director prior to June 10 of
appraiser. the year in which the request is made, a statement as
(b)In the event the property appraiser determines to why the request was not filed prior to June 10. A
that restrictions placed upon land subject to a request for an extension of time of 10 days or less
moratorium render development to the highest and may be made at any time provided the request is
best use no longer possible, he shall reclassify and received by the Executive Director prior to July 1.
reassess the property. (b) The Executive Director, the Executive
(6) High-water recharge lands shall be classified Director's designee may:
in accordance with Section 193.625, F.S. The 1. Require such additional information from the
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
property appraiser as he or she may deem necessary documentation shall include individual data for all
in connection with the request for extension; sales used and a narrative on the procedures used in
2. Conduct an investigation to determine the need the study. In addition, an accurate tabular summary
for the requested extension and such other of per acre land valuations used for each class of
information as may be pertinent; agricultural property in preparing the assessment roll
3. Grant to each property appraiser requesting it, shall be submitted with the assessment roll to the
one extension of time for the completion of any one Executive Director.
or more of the assessment rolls for a period of not Rulemaking Authority 195.027(1), 213.06(1) FS. Law
more than 10 days beyond July 1 of any year at his or Implemented 192.001, 193.011, 193.023, 193.114, 193.1142,
her discretion.
193.122, 213.05 FS. History New 12-7-76, Amended 9-30-82,
Formed 12D-8.02.
4. Grant one or more extensions of time to a day y
certain to any property appraiser for the completion 12D-8.003 Possessor Interest on the Roll.
of an one or more of the assessment rolls for period y
Y p The property appraiser shall enter the assessed value
exceeding 10 days upon a finding that the extension of an assessable possessory interest on the
is warranted b reason of one or more of the p Y
Y appropriate assessment roll according to the nature or
following: character of the possessed. Stated in other
reappraisal,
a. A total rea
pp to be included on the property terms, if the possessory interest is in real property,
assessment roll or rolls, for which a request for then the assessment shall appear on the real property
extension of time has been requested is in progress, pp p p Y
q p g , assessment roll; if it is an interest in tangible personal
and such program has been conducted in a manner to or inventory, then the assessment shall
avoid causingunreasonable or undue delay in property Y
Y appear on the Tangible Personal Property
completion of the assessment rolls. Assessment Roll.
b. An act or occurrence beyond the control of Rulemaking Authority 195.027(1), 213.06(1) FS. Law
man, such as, but not limited to, destruction of Implemented 192.011, 193.011, 193.085, 193.114, 213.05 FS.
records or equipment needed to compile an History New 12-7-76,Formerly 12D-8.03.
assessment roll,fire,flood,hurricane,or other natural
catastrophe, or death; 12D-8.004 Notice of Proposed Increase of
c. An occurrence or non-occurrence not beyond Assessment from Prior Year.
the control of man, when such occurrence or non- The notice mailed pursuant to Section 194.011, F.S.,
occurrence was not for the purpose of delaying the and Rule 12D-8.005, F.A.C., shall contain a
completion of the assessment roll or rolls on the date statement advising the taxpayer that:
fixed by law, July 1. (1) Upon request the property appraiser or a
(3)Each assessment roll shall be submitted to the member of his or her staff shall agree to a conference
Executive Director of the Department of Revenue for regarding the correctness of the assessment; and,
review in the manner and form prescribed by the (2) He or she has a right to petition to the value
Department on or before the first Monday in July; adjustment board, and the procedures for doing so.
however, an extension granted under subsection (2) Rulemaking Authority 195.027(1), 213.06(1) FS. Law
above shall likewise extend the time for submission. Implemented 194.011, 213.05 FS. History—New 12-7-76,
(4) Accompanying the assessment roll submitted Amended 7-10-78, Formerly 12D-8.04.
to the Executive Director shall be,on a form provided 12D-8.005 AssessingProperty Not Returned
b the Department, an accurate tabular summary b p Y
Y p rY y as Required by Law and Penalties Thereon.
property class of any adjustments made to recorded The due date without an extension ranted
(1) g
selling prices or fair market value in arriving at pursuant to Section 193.063, F.S., is April 1.
assessed value. Complete, clear, and accurate p p
p (a) If the taxpayer has failed to file a return on or
documentation for each adjustment under Section before the due date, includingan extensions, then,
193.011 8 F.S. exceeding fifteen percent shall Y
( )� g . . p based upon the best information available, the
accompany this summary detailing how that p
p Y rY g property appraiser shall list the appropriate property
percentage adjustment was calculated. This on a return,assess it, and apply the 25 percent penalty
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In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
thereon. An assessment made in this manner shall be by this rule.
considered an increased assessment and notice must (7) If no return is filed for two successive years,
be sent thereof in accordance with the provisions of the property appraiser shall, for the second year no
Section 194.0111 F.S., and Rule 12D-8.004, F.A.C. return is filed, inspect the property, examine the
(b) If a return is filed before the fifth month from property owner's financial records, or otherwise in
the due date or the extended due date of the return, good faith attempt to ascertain the just value of the
the penalty shall be reduced in accordance with the property before otherwise assessing the property as
penalty schedule in Section 193.072(1)(b), F.S., and provided in subsection (1) of this rule.
the property appraiser is authorized to waive the (8) The property appraiser may not waive or
penalty entirely upon finding that good cause has reduce penalties levied on railroad and other property
been shown. assessed by the Department of Revenue.
(2) When a return is filed, the property appraiser Rulemaking Authority 195.027(1), 213.06(1) FS. Law
shall ascertain whether all property required to be Implemented 193.063, 193.0721 193.073, 193.1551 213.05 FS.
returned is listed. If such property is unlisted on the
History New 12-7-76,Formerly 12D-8.05,Amended 12-2 7-94,
12-28-95, 12-31-98, 12-30-99.
return, the property appraiser shall:
(a) As soon as practicable after filing the return 12D-8.006 Assessment of Property for Back
and based upon the best information available list the p Y
p � Taxes.
property on the return, assess it, apply the 15 percent "Esca e taxation"means to et free of tax, to
(1) p g
penalty thereon and to this sum apply any penalties avoid taxation, to be missed from beingtaxed, or to
provided in subsection (1) of this rule as ma be p Y be forgotten for tax purposes. Improvements,
rovements,
appropriate. Assessing the property in this manner
changes, or additions which were not taxed because
shall be considered an increased assessment and of a clerical or some other error and area art of and
notice must be sent thereof in accordance with the p
encompassed by a real property parcel which has
provisions of Section 194.011(2), F.S., and Rule been duly assessed and certified should be included
12D-8.004, F.A.C. in this definition if back taxes are due under Section
(b) If the unlisted property is properly listed by 193.0731 193.092 or 8 193.155 ,F.S. Property� ) p Y under-
the taxpayer, the property appraiser is authorized to assessed due to an error in judgment should be
reduce or waive the enalt entirel u on findin that
penalty Y p g excluded from this definition. Korash v. Mills, 263
good cause has been shown. So.2d 579 Fla. 1972).
(3) When a return has property unlisted that (2)The p pertproperty appraiser shall, in addition to the
Y pp
renders the return so deficient as to indicate an intent assessment for the current year:
to evade or illegally avoid the payment of lawful Y
g Y p Y (a)Make a separate assessment for each year(not
taxes, it shall be deemed a failure to file a return. to exceed three) that the property has been entirely
p p Y Y
(4) For the purposes of determining whether a omitted from the assessment roll;
return was filed late or property was unlisted with the Determine the value of the ro ert as it
(b) property Y
intention of illegally avoiding the payment of lawful existed on January1 of each year that the property
taxes consideration shall be given as to whether the Y p p Y
g escaped taxation;
taxpayer made a late or corrective filing before he Distinct) note on the assessment roll the ear
(c) Y Y
was notified of an increased assessment. for which each assessment is made; and,
(5) The property appraiser shall briefly state, in (d) Apply the milla e levy for the year taxation
writing on the return, those facts and circumstances was escaped, add the penalties, if applicable, and
constituting good cause for waiving or reducing a
extend the tax. This shall be done for each year the
penalty. The property appraiser shall reduce or waive has escaped taxation, not to exceed three
penalty only upon a proper finding of good cause property p
p y Y p p p g g years.
shown. "Good cause"means the exercise of ordinary Assessments for back taxes shall a ear on the
(e) pp
care and prudence in the particular circumstances in assessment roll immediate) following the
complyingwith the law. Y g
assessment of the property for the current year, or on
(6) Penalties shall be waived only as authorized a supplemental roll immediate) following the
pp Y g
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current roll. each year as provided in Section 193.011, F.S.
(f) Any tabulation of valuations from the current (3) Unless subsection (5) or (6) of this rule
roll shall not include assessments for back taxes but require a lower assessment, the assessed value shall
shall include, immediately after tabulations of the be equal to the just value as determined under
current roll totals, the corresponding tabulations for subsection (2) of this rule.
back assessed property with a notation identifying the (4) The assessed value of each individual
figure as such. homestead property shall change annually, but shall
(3) Back assessments of assessable leasehold or not exceed just value.
possessory interest in property of the United States, (5) Where the current year just value of an
of the state, or any political subdivision, individual property exceeds the prior year assessed
municipality, agency, authority, or other public body value, the property appraiser is required to increase
corporate of the state, are enforced as a personal the prior year's assessed value by the lower of:
obligation of the lessee and shall be placed on the roll (a) Three percent; or
in the name of the holder of the leasehold in the (b)The percentage change in the Consumer Price
year(s) taxation was escaped. Index (CPI) for all urban consumers, U.S. City
(4) Back assessments of property acquired by a Average,all items 1967=100,or successor reports for
bona fide purchaser that had no knowledge that the the preceding calendar year as initially reported by
property purchased had escaped taxation shall be the United States Department of Labor, Bureau of
assessed to the previous owner in accordance with Labor Statistics.
Section 193.092(1), F.S. A "bona fide purchaser" (6) If the percentage change in the Consumer
means a purchaser,for value,in good faith,before the Price Index (CPI) referenced in paragraph (5)(b) is
certification of the assessment of back taxes to the tax negative, then the assessed value shall be the prior
collector for collection. year's assessed value decreased by that percentage.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law (7) The assessed value of an individual
Implemented 193.073, 193.092, 193.155, 213.05 FS. History— homestead property shall not exceed just value.
New 12-7-76, Formerly 12D-8.06, Amended 12-27-94, 12-31- Rulemaking Authority 195.027(1) FS. Law Implemented
98, 12-30-02. 193.0111 193.023, 193.155, 196.031 FS. History—New 10-4-95,
Amended 6-14-22.
12D-8.0061 Assessments;Homestead Property
Assessments at Just Value. 12D-8.0063 Assessment of Changes,Additions,
Rulemaking Authority 195.027(1) FS. Law Implemented or Improvements to a Homestead.
193.0111 193.023, 193.155 FS. History New 12-2 7-94,
Amended 1 D-2-07, 11-1-12,Repealed 6-14-22.
Rulemaking Authority 195.027(1) FS. Law Implemented
192.042, 193.011, 193.023, 193.155, 193.1551 FS. History-
12D-8.0062 Assessments; Homestead; New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07,
Limitations. Repealed 6-14-22.
(1) This rule governs the determination of the
assessed value of property subject to the homestead 12D-8.0064 Assessments; Correcting Errors in
assessment limitation under Article VII, Section 4(d), Assessments of a Homestead.
Florida Constitution and Section 193.155, F.S., (1) This rule applies where any change, addition,
except as it relates to changes, additions or or improvement is not considered in the assessment
improvements, changes of ownership, corrections, of a property as of the first January 1 after it is
and transfers of homestead assessment limitation substantially completed. The property appraiser must
difference ("portability"). (2) Just value is the determine the just value for such change, addition, or
standard for assessment of homestead property, improvement and adjust the assessment for the year
subject to the provisions of Article VII, Section 4(d), following the substantial completion of the change,
Florida Constitution. Therefore, the property addition, or improvement, as if the assessment had
appraiser is required to determine the just value of been correctly made. The property appraiser must
each individual homestead property on January 1 of adjust the assessed value of the homestead property
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for all subsequent years. exemption which the person received but to which
(2) If an error is made in the assessment of any the person was not entitled. Where a person is
homestead due to a material mistake of fact improperly granted a homestead exemption due to a
concerning an essential characteristic of the property, clerical mistake or omission by the property
the assessment shall be adjusted for each erroneous appraiser, the lien shall include the unpaid taxes but
year. This adjustment is for prospective application not penalty and interest.
only. For purposes of this subsection, the term (d) In the case of the homestead property
"material mistake of fact"means any and all mistakes assessment increase limitation,the unpaid taxes shall
of fact, relating to physical characteristics of be the taxes on the amount of the difference between
property, considered in arriving at the assessed value the assessed value and the just value for each year.
of a property that, if corrected, would affect the Where a person entitled to the homestead exemption
assessed value of that property. inadvertently receives the homestead property
(3) This subsection shall apply where the assessment increase limitation following a change of
property appraiser determines that a person who was ownership,the person shall not be required to pay the
not entitled to the homestead exemption or the unpaid taxes, penalty and interest.
homestead property assessment increase limitation (e) The amounts determined under paragraphs(c)
was granted it for any year or years within the prior and (d), shall be added together and entered on the
10 years. notice of intent and on the notice of lien.
(a) The property appraiser shall take the Rulemaking Authority 195.027(1) FS. Law Implemented
following actions
193.0111 193.0231 193.155, 196.0111 196.161 FS.History New
1. Serve upon the owner a notice of intent to
12-27-94,Amended 12-28-95, 9-19-17, 6-14-22.
record in the public records of the county a notice of
12D-8.0065 Transfer of Homestead
tax lien against any property owned by that person in
thecounty in the amount f the unpaid tax 1 a Assessment Difference; "Portability"; Sworn
cou y e ou o e u p d es, plus .
f percent f h unpaid x for h Statement Required; Denials; Late Applications.
penalty o 50 pe ce t o the u pa d taxes o each
(1) For purposes of this rule, the following
year and 15 percent interest on the unpaid taxes per
definitions apply.
year. The owner of the property must be given the
(a) The 4 r.previous property appraiser„ means the
opportunity to pay the taxes and any applicable ,
property appraiser In the county where the taxpayer s
penalties and interest within 30 days. If the
previous homestead property was located.
homestead exemption or the homestead property
(b) The new property appraiser„ means the
assessment increase limitation was Improperly property appraiser In the county where the taxpayer,
s
granted as a result of a clerical mistake or omission,
new homestead is located.
(c) The
the person or entity improperly receiving the property previous homestead" means the
assessment limitation may not be assessed penalties
homestead which the assessment difference is being
or Interest.
transferred from.
(d) The new homestead
2. Record in the public records of the county a „ means the homestead
notice of tax lien against any property owned by this
which the assessment difference is being transferred
person in the county and identify all property
included in this notice of tax lien. to.
(e)"Assessment difference"means the difference
3. The property appraiser shall correct the rolls to
between assessed value and dust value attributable to
disallow the exemption and the homestead
Section 193.155, F.S.
assessment increase limitation for any years to which
(2) Section 193.155(8), F.S., provldes the
the owner was not entitled to either.
procedures for the transfer of the homestead
(b) Where the notice is served by U.S. mail or by
assessment difference to a new homestead, within
certified mail, the 30-day period shall be calculated
stated limits, when a previous homestead is
from the date the notice was postmarked.
abandoned. The amount of the assessment difference
(c) In the case of the homestead exemption, the
is transferred as a reduction to the dust value of the
unpaid taxes shall be the taxes on the amount of the
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interest owned by persons that qualify and receive assessment difference to be attributed to him or her
homestead exemption on a new homestead. as spouses for transfer to the new homestead, he or
(a) This rule sets limits and requirements she must also file a copy of Form DR-501 TS,
consistent with Section 193.155(8), F.S. A person Designation of Ownership Shares of Abandoned
may apply for the transfer of an assessment Homestead (incorporated by reference in Rule 12D-
difference from a previous homestead property to a 16.002, F.A.C.,
new homestead property if: htlps-://www.flrules.org/Gateway/reference.asp?No—
1.The person received a homestead exemption on ) that was already filed with the previous
the previous property on January 1 of one of the last property appraiser as described in subsection (5).
three years before establishing the new homestead; (4) Within the limitations for multiple owners in
and, subsection (5), the total which may be transferred is
2. The previous property was abandoned as a limited as follows:
homestead after that January 1; and, (a) Upsizing — When the just value of the new
3. The previous property was, or will be, homestead equals or is greater than the just value of
reassessed at just value or assessed under Section the previous homestead, the maximum amount that
193.155(8), F.S., as of January 1 of the year after the can be transferred is $500,000.
year in which the abandonment occurred subject to (b)Downsizing—When the just value of the new
Subsections 193.155(8) and 193.155(3), F.S; and, homestead is less than the just value of the previous
4. The person establishes a new homestead on the homestead, the maximum amount that can be
property by January 1 of the year they are applying transferred is $500,000. Within that limit,the amount
for the transfer. must be the same proportion of the new homestead's
(b)Under Section 193.155(8),F.S.,the transfer is just value as the proportion of the assessment
only available from a prior homestead for which a difference was of the previous homestead's just
person previously received a homestead exemption. value.
For these rules: (5)(a) Transferring without splitting or joining —
1.If spouses owned and both permanently resided When two or more persons jointly abandon a single
on a previous homestead, each is considered to have previous homestead and jointly establish a new
received the homestead exemption, even if only one homestead, the provisions for splitting and joining
of them applied for the homestead exemption on the below do not apply if no additional persons are part
previous homestead. of either homestead. The maximum amount that can
2. For joint tenants with rights of survivorship be transferred is $500,000.
and for tenants in common, those who qualified for (b) Splitting — When two or more people who
and received the exemption on a previous homestead previously shared a homestead abandon that
are considered to have received the exemption. homestead and establish separate homesteads, the
(3)(a) To apply for portability, the person must maximum total amount that can be transferred is
file Form DR-501 T, Transfer of Homestead $500,000. Within that limit, each person who
Assessment Difference,(incorporated by reference in received a homestead exemption and is eligible to
Rule 12D-16.002, F.A.C., transfer an amount is limited to a share of the
htlps://www.flrules.org/Gatewqy/reference.asp'.?No—, previous homestead's difference between assessed
), including a sworn statement, by March value and just value. The shares of the persons that
1. Form DR-501 T is submitted as an attachment to received the homestead exemption cannot total more
Form DR-501, Original Application for Ad Valorem than 100 percent.
Tax Exemption, (incorporated by reference in Rule 1. For tenants in common, this share is the
12D-16.0021 F.A.C., difference between just value and assessed value for
https://www.flrules.olg/Gatewqy/reference.asp?No-- the tenant's proportionate interest in the property.
). This is the just value of the tenant's interest minus the
(b) If the person meets the qualifications and assessed value of the tenant's interest.
wants to designate the ownership share of the
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2.For joint tenancy with right of survivorship and highest difference between just value and assessed
for spouses, the share of the homestead assessment value from any of the persons' previous homesteads.
difference is the difference between the just value and (6)Abandonment.
the assessed value of the owner's share of the (a) To transfer an assessment difference, a
homestead portion of the property. This is the homestead owner must abandon the homestead
difference between the just value and the assessed before January 1 of the year the new application is
value of the homestead portion of the property, made.
divided by the number of owners that received the (b) In the case of joint tenants with right of
exemption, unless another interest share is on the survivorship, if only one owner moved and the other
title. In that case, the portion of the amount that may stayed in the original homestead, the homestead
be transferred is the difference between just value and would not be abandoned. The person who moved
assessed value for the owner's stated share of the could not transfer any assessment difference.
homestead portion of the property. (c) To receive an assessment reduction under
3. Subparagraphs (5)(b)1. and (5)(b)2., do not Section 193.155(8), F.S., a person may abandon his
apply if spouses abandon jointly titled property and or her homestead even though it remains his or her
designate their respective ownership shares by primary residence by providing written notification
completing and filing Form DR-501 TS. When a to the property appraiser of the county where the
complete and valid Form DR-501TS is filed as homestead is located. This notification must be
provided in this subparagraph, the designated delivered before or at the same time as the timely
ownership shares are irrevocable. filing of a new application for homestead exemption
If spouses abandon jointly titled property and want to on the property. This abandonment will result in
designate their respective ownership shares they reassessment at just value as provided in
must: subparagraph(2)(a)3. of this rule.
a. Be married to each other on the date the jointly (7) Only the difference between assessed value
titled property is abandoned. and just value attributable to Section 193.155, F.S.,
b. Each execute the sworn statement designating can be transferred.
the person's ownership share on Form DR-501TS. (a) If a property has both the homestead
c. File a complete and valid Form DR-501TS exemption and an agricultural classification, aperson
with the previous property appraiser before either cannot transfer the difference that results from an
person applies for portability on Form DR-501 T with agricultural classification.
the new property appraiser. (b) If a homeowner has a homestead and is
d. Include a copy of Form DR-501TS with the receiving a reduction in assessment for living
homestead exemption application filed with the new quarters for parents or grandparents under Section
property appraiser as described in subsection (3). 193.7031 F.S., the reduction is not included in the
4. Except when a complete and valid designation transfer. When calculating the amount to be
Form DR-50ITS is filed,the shares of the assessment transferred, the amount of that reduction must be
difference cannot be sold, transferred, or pledged to added back into the assessed value before calculating
any taxpayer. For example, if spouses divorce and the difference.
both abandon the homestead, they each take their (8)Procedures for property appraiser:
share of the assessment difference with them. The (a) If the previous homestead was in a different
property appraiser cannot accept a stipulation county than the new homestead, the new property
otherwise. appraiser must transmit a copy of the completed
(c) Joining—When two or more people, some of Form DR-501 T with a completed Form DR-501 to
whom previously owned separate homesteads and the previous property appraiser. If the previous
received a homestead exemption, join together to homesteads of applicants applying for transfer were
qualify for a new homestead, the maximum amount in more than one county, each applicant from a
that can be transferred is $500,000. Within that limit, different county must fill out a separate Form DR-
the amount that can be transferred is limited to the 501T.
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1. The previous property appraiser must complete social security numbers and linked information on
Form DR-501RVSH, Certificate for Transfer of Forms DR-501, DR-501T, and DR-501RVSH.
Homestead Assessment Difference (incorporated by (9)(a) The transfer of an assessment difference is
reference in Rule 12D-16.002, F.A.C., not final until all values on the assessment roll on
htlps://www.flrules.org/Gatewgy/reference.asp?No-- which the transfer is based are final. If the values are
). By April 1 or within two weeks after final after the procedures in these rules are exercised,
receiving Form DR-501 T, whichever is later, the the property appraiser(s) must make appropriate
previous property appraiser must send this form to corrections and send a corrected assessment notice.
the new property appraiser. As part of the Any values that are in administrative or judicial
information returned on Form DR-501 RVSH, the review must be noticed to the tribunal or court for
previous property appraiser must certify that the accelerated hearing and resolution so that the intent
amount transferred is part of a previous homestead of Section 193.155(8), F.S., may be fulfilled.
that has been or will be reassessed at just value as of (b) This rule does not authorize the consideration
January 1 of the year after the year in which the or adjustment of the just, assessed, or taxable value
abandonment occurred as described in subparagraph of the previous homestead property.
(2)(a)3. of this rule. (10)Additional provisions.
2. Based on the information provided on Form (a) If the information from the previous property
DR-501 RVSH from the previous property appraiser, appraiser is provided after the procedures in this
the new property appraiser calculates the amount that section are exercised, the new property appraiser
may be transferred and applies this amount to the must make appropriate corrections and send a
January 1 assessment of the new homestead for the corrected assessment notice.
year for which application is made. (b) The new property appraiser must promptly
(b) If the transfer is from the same county as the notify a taxpayer if the information received or
new homestead, the property appraiser retains Form available is insufficient to identify the previous
DR-501 T. Form DR-501 RVSH is not required. For a homestead and the transferable amount. For a timely
person that applied on time for the transfer of filed application, this notice must be sent by July 1.
assessment difference,the property appraiser updates (c) If the previous property appraiser supplies
the ownership share information using the share enough information to the new property appraiser,
methodology in this rule. the information is considered timely if provided in
(c) The new property appraiser must record the time to include it on the notice of proposed property
following in the assessment roll submitted to the taxes sent under Sections 194.011 and 200.065(1),
Department according to Section 193.1142, F.S., for F.S.
the year the transfer is made to the homestead parcel: (d) If the new property appraiser has not received
1. Flag for current year assessment difference enough information to identify the previous
transfer; homestead and the transferable amount in time to
2. Number of owners among whom the previous include it on the notice of proposed property taxes,
assessment difference was split. Enter 1 if previous the taxpayer may file a petition with the value
difference was not split; adjustment board in the county of the new
3. Assessment difference value transferred; homestead.
4. County number of previous homestead; (11) Denials.
5. Parcel ID of previous homestead; (a) If the applicant is not qualified for transfer of
6. Year from which assessment difference value any assessment difference, the new property
was transferred; appraiser must send Form DR-490PORT, Notice of
(d) Property appraisers that have information Denial of Transfer of Homestead Assessment
sharing agreements with the Department are Difference, (incorporated by reference in Rule 12D-
authorized to share confidential tax information with 16.002,F.A.C.)to the applicant by July 1 and include
each other under Section 195.084, F.S., including the reasons for the denial.
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(b) Any property appraiser who sent a notice of (1) Any person or entity that owns non-
denial by July 1 because he or she did not receive homestead property that is entitled to receive the 10
sufficient information to identify the previous percent assessment increase limitation under Section
homestead and the amount which is transferable, 193.1554 or 193.1555, F.S., must notify the property
must grant the transfer after receiving information appraiser of the county where the property is located
from the previous property appraiser showing the of any change of ownership or control as defined in
taxpayer was qualified, if the new property appraiser Sections 193.1554(5) and 193.1555(5), F.S. This
determines the taxpayer is otherwise qualified. If a notification is not required if a deed or other
petition was filed based on a timely application for instrument of title has been recorded in the county
the transfer of an assessment difference, the value where the parcel is located.
adjustment board shall refund the taxpayer the (2) As provided in Sections 193.1554(5) and
petition fling fee. 193.1555(5), F.S., a change of ownership or control
(c) Petitions of denials may be filed with the means any sale, foreclosure, transfer of legal title or
value adjustment board as provided in Rule 12D- beneficial title in equity to any person, or the
9.0281 F.A.C. cumulative transfer of control or of more than fifty
(12) Late applications. (50) percent of the ownership of the legal entity that
(a) Any person qualified to have property owned the property when it was most recently
assessed under Section 193.155(8), F.S., who fails to assessed at just value.
file for a new homestead on time in the first year (3) For purposes of a transfer of control,
following eligibility may file in a subsequent year. "controlling ownership rights" means voting capital
The assessment reduction must be applied to assessed stock or other ownership interest that legally carries
value in the year the transfer is first approved. A voting rights or the right to participate in
refund may not be given for previous years. management and control of the legal entity's
(b)Any person who is qualified to have his or her activities. The term also includes an ownership
property assessed under Section 193.155(8), F.S., interest in property owned by a limited liability
who fails to file an application by March 1, may file company or limited partnership that is treated as
an application for assessment under that subsection owned by its sole member or sole general partner.
and, under Section 194.011(3), F.S., may file a (4)(a) A cumulative transfer of control of the
petition with the value adjustment board requesting legal entity that owns the property happens when any
the assessment be granted. The petition may be fled of the following occur:
at any time during the taxable year by the 25th day 1. The ownership of the controlling ownership
following the mailing of the notice by the property rights changes and either:
appraiser as provided in Section 194.011(1), F.S. In a. A shareholder or other owner that did not own
spite of Section 194.013, F.S., the person must pay a more than fifty (50) percent of the controlling
nonrefundable fee of$15 when filing the petition, as ownership rights becomes an owner of more than
required by paragraph 0), of Section 193.155(8),F.S. fifty(50)percent of the controlling ownership rights;
After reviewing the petition,the property appraiser or or
the value adjustment board may grant the assessment b. A shareholder or other owner that owned more
under Section 193.155(8), F.S., if the property than fifty (50) percent of the controlling ownership
appraiser or value adjustment board find the person rights becomes an owner of less than fifty (50)
is qualified and demonstrates particular extenuating percent of the controlling ownership rights.
circumstances to warrant granting the assessment. 2.a. There is a change of all general partners; or
Rulemaking Authority 195.027(1) FS. Law Implemented b. Among all general partners the ownership of
192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, the controlling ownership rights changes as described
194.011, 194.013, 195.084, 200.065 FS. History--New 9-10-15, in subparagraph 1. above.
Amended 11-11-21.
(b) If the articles of incorporation and bylaws or
12D-8.00659 Notice of Change of Ownership other governing organizational documents of a legal
g p entity require a two-thirds majority or other
or Control of Non-Homestead Property. q y
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supermaj ority vote of the voting shareholders or of ownership or control since the January 1,when the
other owners to approve a decision,the supermaj ority property was most recently assessed at just value.
shall be used instead of the fifty (50) percent for (d) The property appraiser is required to provide
purposes of paragraph (a) above. a notice of intent to record a tax lien on any property
(5) There is no change of ownership if: owned by a person or entity that was granted, but not
(a) The transfer of title is to correct an error; entitled to, the property assessment limitation under
(b) The transfer is between legal and equitable Section 193.1554 or 193.1555, F.S. Before a lien is
title; or filed, the person or entity who was notified must be
(c) For "non-homestead residential property" as given 30 days to pay the taxes, applicable penalties,
defined in Section 193.1554(1), F.S., the transfer is and interest. If the property assessment limitation was
between husband and wife, including a transfer to a improperly granted as a result of a clerical mistake or
surviving spouse or a transfer due to a dissolution of omission, the person or entity improperly receiving
marriage. This paragraph does not apply to non- the property assessment limitation may not be
residential property that is subject to Section assessed penalties or interest.
193.15551 F.S. (e) The property appraiser shall use the
(6) For a publicly traded company, there is no information provided on the Form DR-430 to assess
change of ownership or control if the cumulative property as provided in Sections 193.1554, 193.1555
transfer of more than 50 percent of the ownership of and 193.1556, F.S. For listing ownership on the
the entity that owns the property occurs through the assessment rolls, the property appraiser must not use
buying and selling of shares of the company on a Form DR-430 as a substitute for a deed or other
public exchange. This exception does not apply to a instrument of title in the public records.
transfer made through a merger with or an acquisition Rulemaking Authority 195.027(1), 213.06(1) FS. Law
by another company, including an acquisition by Implemented 193.1554, 193.1555, 193.1556 FS. History New
acquiring outstanding shares of the company.
11-1-12,Amended 9-19-17.
(7)(a) For changes of ownership or control, as .
referenced in tin (2), f this 1 the owner 12D-8.0068 Reduction in Assessment for
subsection o s rule, e ow e .
mustcompleten n F rm DR-4 Change f Living Quarters of Parents or Grandparents.
us and send o 3 0, C a ge o
(1)(a) In accordance with Section 193.703, F.S.,
Ownership or Control, Non-Homestead Property, to
and s. 4(e), Art. VII of the State Constitution, the
the property appraiser unless a deed or other
board of county commissioners of any county may
instrument of title has been recorded in the county
adopt an ordinance to provide for a reduction in the
where the parcel is located. This form is adopted by
assessed value of homestead property equal to any
the Department of Revenue and incorporated by
Increase in assessed value of the property which
reference in Rule 12D-16.002, F.A.C. If one owner
results from the construction or reconstruction of the
completes and sends a Form DR-43 0 to the property
property for the purpose of providing living quarters
appraiser, another owner is not required to send an
for one or more natural or adoptive parents or
additional Form DR-43 0.
grandparents of the owner of the property or of the
(b) Form DR-430M, Change of Ownership or owner,s spouse if at least one of the parents or
Control, Multiple Parcels, which is incorporated by
grandparents for whom the living quarters are
reference in Rule 12D-16.002, F.A.C., may be used
provided is at least 62 years of age. The board of
as an attachment to Form DR-430. A property owner
county commissioners shall deliver a copy of any
may use DR-430M to list all property owned or
ordinance adopted under Section 193.703,F.S.,to the
controlled in the state for which a change of
ownershipor control has occurred. A co of the property appraiser.
copy (b)The reduction In assessed value resulting from
form should be sent to each county property appraiser
an ordinance adopted pursuant to Section 193.703,
where a parcel is located.
F.S., shall be applicable to the property tax levies of
(c) On January 1, property assessed under
all taxing authorities levying tax within the county.
Sections 193.1554 and 193.15551 F.S., must be
(2) A reduction may be granted under subsection
assessed at dust value if the property has had a change
(1), only to the owner of homestead property where
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the construction or reconstruction is consistent with reduction for living quarters provided by this section.
local land development regulations, including,where (c) At least one qualifying parent or grandparent
applicable, proper application for a building permit. must be at least 62 years of age.
(3) In order to qualify for the assessment (d) In determining that the parent or grandparent
reduction pursuant to this section,property must meet is the natural or adoptive parent or grandparent of the
the following requirements: owner or the owner's spouse and that the age
(a) The construction or reconstruction for which requirements are met, the property appraiser shall
the assessment reduction is granted must have been rely on an application by the property owner and such
substantially completed on or before the January 1 on other information as the property appraiser
which the assessment reduction for that property will determines is relevant.
first be applied. (5) Construction or reconstruction qualifying as
(b) The property to which the assessment providing living quarters pursuant to this section is
reduction applies must qualify for a homestead limited to additions and renovations made for the
exemption at the time the construction or purpose of allowing qualified parents or grandparents
reconstruction is substantially complete and each to permanently reside on the property. Such additions
year thereafter. or renovations may include the construction of a
(c) The qualified parent or grandparent must separate building on the same parcel or may be an
permanently reside on the property on January 1 of addition to or renovation of the existing structure.
the year the assessment reduction first applies and Construction or reconstruction shall be considered as
each year thereafter. being for the purpose of providing living quarters for
(d) The construction or reconstruction must have parents or grandparents if it is directly related to
been substantially completed after January 7, 2003, providing the amenities necessary for the parent or
the effective date of Section 193.703, F.S. grandparent to reside on the same property with their
(4)(a) The term"qualified parent or grandparent" child or grandchild. In making this determination,the
means the parent or grandparent residing in the living property appraiser shall rely on an application by the
quarters, as their primary residence, constructed or property owner and such other information as the
reconstructed on property qualifying for assessment property appraiser determines is relevant.
reduction pursuant to Section 193.703, F.S., on (6)(a) On the first January 1 on which the
January 1 of the year the assessment reduction first construction or reconstruction qualifying as
applies and each year thereafter. Such parent or providing living quarters is substantially complete,
grandparent must be the natural or adoptive parent or the property appraiser shall determine the increase in
grandparent of the owner, or the owner's spouse, of the just value of the property due to such construction
the homestead property on which the construction or or reconstruction. For that year and each year
reconstruction occurred. thereafter in which the property qualifies for the
(b) "Primary residence" shall mean that the assessment reduction, the assessed value calculated
parent or grandparent does not claim a homestead pursuant to Section 193.155, F.S., shall be reduced
exemption elsewhere in Florida. Such parent or by the amount so determined. In no year may the
grandparent cannot qualify as a permanent resident assessment reduction, inclusive and aggregate of all
for purposes of being granted a homestead exemption qualifying parents or grandparents, exceed twenty
or tax credit on any other property,whether in Florida percent of the total assessed value of the property as
or in another state. If such parent or grandparent improved prior to the assessment reduction being
receives or claims the benefit of an ad valorem tax taken. If in any year the reduction as calculated
exemption or a tax credit elsewhere in Florida or in pursuant to this subsection exceeds twenty percent of
another state where permanent residency is required assessed value, the reduction shall be reduced to
as a basis for the granting of that ad valorem tax equal twenty percent.
exemption or tax credit, such parent or grandparent is (b) Construction or reconstruction can qualify
not a qualified parent or grandparent under this under paragraph (4)(a) in a later year, as long as the
subsection and the owner is not entitled to the owner makes an application for the January 1 on
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which a qualifying parent or grandparent meets the Errors by Property Appraisers.
requirements of paragraph (4)(b). The owner must (1) This rule shall apply to errors made by
certify in such application as to the date the property appraisers in the assessment of taxes on both
construction or reconstruction was substantially real and personal property.
complete and that it was for the purpose of providing (2) For every change made to an assessment roll
living quarters for one or more natural or adoptive subsequent to certification of that roll to the tax
parents or grandparents of the owner of the property collector pursuant to Section 193.122, F.S., the
or of the owner's spouse as described in paragraph property appraiser shall complete a Form DR-409,
(1)(a). In such case, the property appraiser shall Certificate of Correction of the Tax Roll.No property
determine the increase in the just value of the appraiser shall issue a Certificate of Correction
property due to such construction or reconstruction except for a reason permitted by this rule section.
as of the first January 1 on which it was substantially (a) The following errors shall be subject to
complete. However, no reduction shall be granted in correction:
any year until a qualifying parent or grandparent 1. The failure to allow an exemption for which an
meets the requirements of paragraph (4)(b). application has been filed and timely granted
(7) Further construction or reconstruction to the pursuant to the Florida Statutes.
same property meeting the requirements of 2. Exemptions granted in error.
subsection (5) for the qualified parent or grandparent 3. Typographical errors or printing errors in the
residing primarily on the property may also receive legal description, name and address of the owner of
an assessment reduction pursuant to this section. record.
Construction or reconstruction for another qualified 4. Error in extending the amount of taxes due.
parent or grandparent may also receive an assessment 5. Taxes omitted from the tax roll in error.
reduction. The assessment reduction for such 6. Mathematical errors.
construction or reconstruction shall be calculated 7. Errors in classification of property.
pursuant to this section for the first January 1 after 8. Clerical errors.
such construction or reconstruction is substantially 9. Changes in value due to clerical or
complete. However, in no year may the total of all administrative type errors.
applicable assessment reductions exceed twenty 10. Erroneous or incomplete personal property
percent of the assessed value of the property. assessments.
(8) The assessment reduction shall apply only 11. Taxes paid in error.
while the qualified parent or grandparent continues to 12. Any error of omission or commission which
reside primarily on the property and all other results in an overpayment of taxes, including clerical
requirements of this section are met. The provisions error.
of subsections (1), (5), (6), (7) and (8) of Section 13. Tax certificates that have been corrected
196.0111 F.S., governing applications for exemption when the correction requires that the tax certificate be
are applicable to the granting of an assessment reduced in value due to some error of the property
reduction. The property owner must apply for the appraiser,tax collector,their deputies or other county
assessment reduction annually. officials.
(9)The amount of the assessment reduction under 14. Void tax certificates.
Section 193.703,F.S., shall be placed on the roll after 15. Void tax deeds.
a change in ownership, when the property is no 16. Void or redeemed tax deed applications.
longer homestead, or when the parent or grandparent 17. Incorrect computation or measurement of
discontinues residing on the property. acreage or square feet resulting in payment where no
Rulemaking Authority 195.027(1), 213.06(1) FS. Law tax is due or underpayment.
Implemented 193.703, 196.011, 213.05 FS. History New 1-26- 18. Assessed nonexistent property.
04. 19. Double assessment or payment.
12D-8.021 Procedure for the Correction of 20. Government owned exempt or immune
property.
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21. Government obtained property after January appraiser and which,therefore, shall not be subject to
1, for which proration is entitled under subsections correction or revision, except for corrections made
196.295(1) and(2), F.S., and partial refund due. within the one-year period described in subparagraph
22. Erroneous listing of ownership of property, (2)(a)24. of this rule section. The term"judgment"as
including common elements. used in this rule section, shall mean the opinion of
23. Destruction or damage of residential property value, arrived at by the property appraiser based on
caused by tornado, for which application for the presumed consideration of the factors in Section
abatement of ad valorem taxes levied for the 1998 tax 193.0111 F.S., or the conclusion arrived at with
year is timely filed as provided in Chapter 98-185, regard to exemptions and determination that property
Laws of Florida. either factually qualifies or factually does not qualify
24. Material mistake of fact as described in for the exemption. It includes exercise of sound
Section 197.122,F.S.,which is discovered within one discretion, for which another agency or court may not
(1) year of the approval of the tax rolls under Section legally substitute its judgment, within the bounds of
193.11421 F.S. The one (1) year period shall expire that discretion, and not void, and other than a
herein,regardless of the day of the week on which the ministerial act. The following is not an all inclusive
end of the period falls. A refund resulting from a list.
correction due to a material mistake of fact corrected 1. Change in mobile home classification not in
within the one-year period may be sent to the compliance with attorney general opinion 74-150.
Department for approval. Alternatively, the property 2. Extra depreciation requested.
appraiser has the option to issue a refund order 3. Incorrect determination of zoning, land use or
directly to the tax collector. The option chosen must environmental regulations or restrictions.
be exercised by plainly so indicating in the space 4. Incorrect determination of type of construction
provided on Form DR-409. or materials.
25. Errors in assessment of homestead property 5. Any error of judgment in land or improvement
corrected pursuant to Section 193.155(8), F.S. valuation.
26. Granting a religious exemption where the 6. Any other change or error in judgment,
applicant has applied for, and is entitled to, the including ordinary negligence which would require
exemption but did not timely file the application and, the exercise of appraisal judgment to determine the
due to a misidentification of property ownership on effect of the change on the value of the property or
the tax roll, the property appraiser and tax collector improvement.
had not notified the applicant of the tax obligation. 7. Granting or removing an exemption, or the
This subparagraph shall apply to tax years 1992 and amount of an exemption.
later. 8. Reconsideration of determining that
(b)The correction of errors shall not be limited to improvements are substantially complete.
the preceding examples, but shall apply to any errors 9. Reconsideration of assessing an encumbrance
of omission or commission that may be subsequently or restriction, such as an easement.
found. (3)(a) Correction of the tax roll shall be made by
(c) Where the property appraiser agrees with the delivering to the tax collector the following items, if
value adjustment board, it shall not be necessary for applicable.
him to file a certificate of correction for a proper final 1. Copy of the Certificate of Correction, Form
value adjustment board reduction in assessed or DR-409, or in the case of non-ad valorem
taxable value for that tax year. The value adjustment assessments, Form DR-409A,
board may not correct assessments from previous 2. Copy of value adjustment board order, final
years,however, and the property appraiser may issue and not subject to appeal,
a certificate of correction as provided in this rule 3. Homestead, charitable, religious,
section. widow/widower or disabled exemption, or
(d)The following is a list of circumstances which agricultural or high-water recharge classification,
involve changes in the judgment of the property application, renewal, and
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a. Proof of filing on or before March 1, or (7) Except when a property owner consents to an
b. Proof of postal error in the form of written increase, as provided in paragraph (10)(a), the
evidence by the U.S. Postal Service of its error, correction of any error that will increase the assessed
within subsections 196.011(8) and (9), F.S. Property valuation, and subsequently the taxes, shall be
appraisers shall provide documentation of these presented to the property owner with a notice of
items. proposed property taxes mailed or delivered to the
4. Evidence of removal or permanent affixation property owner, which includes notice of the right of
of mobile home prior to January 1. the property owner to petition the value adjustment
5. Copy of demolition permit. board. Any error that will increase the assessed
6. Proof that error is a disregard for existing facts. valuation and taxes shall be certified by the official
7. Proof of destruction of improvement or correcting the error.
structure as provided in Section 196.295, F.S. (8) The value adjustment board shall convene at
8. Property appraiser's written statement of good such time as is necessary to consider changes in
cause for waiver of penalty as provided in valuation submitted by the property appraiser. The
subsections 12D-8.005(5) and(6), F.A.C. property appraiser shall prepare all Certificates of
(b) If the taxpayer is making a claim for refund, Correction for the value adjustment board. However,
the property appraiser shall be responsible for this shall not restrict the tax collector, clerk of the
subparagraphs (3)(a)l. through 8. of this rule section court, or any other interested party from reporting
if applicable and any other necessary proof to errors to the value adjustment board.
establish the claim. (9) The property appraiser shall notify the
(4) The payment of taxes shall not be excused property owner of the increase in the assessed
because of any act of omission or commission on the valuation. The notice to the property owner by the
part of any property appraiser, tax collector, value property appraiser shall state that the property owner
adjustment board, board of county commissioners, shall have the right to present a petition to the value
clerk of the circuit court, or newspaper in which an adjustment board relative to the correction, except
advertisement may be published.Any error or any act when the property appraiser has served a notice of
of omission or commission may be corrected at any intent to record a lien when property has improperly
time by the party responsible. The party discovering received homestead exemption.
the error shall notify the person who made the error (10) If the value adjustment board has adjourned,
and the person who made the error shall make such the property owner shall be afforded the following
corrections immediately. If the person who made the options when an error has been made which, when
error refuses to act, for any reason,then subject to the corrected, will have the effect of increasing the
limitations in this rule section,the person discovering assessed valuation and subsequently the taxes. The
the error shall make the correction. Corrections options are:
should be considered as valid from the date of the (a)The property owner by waiver may consent to
first act or omission and shall not affect the collection the increase in assessed valuation and subsequently
of tax. the taxes by stating that he does not desire to present
(5) Property appraisers may correct errors made a petition to the value adjustment board and that he
by themselves or their deputies in the preparation of desires to pay the taxes on the current tax roll. If the
the tax roll,whether said roll is in their possession, in property owner makes such a waiver, the property
the possession of the tax collector, or in the appraiser shall advise the tax collector who shall
possession of the clerk of the court. proceed under subsection 12D-13.006(6), F.A.C.
(6) If the tax collector refuses or does not elect to (b) The property owner may refuse to waive the
correct the errors, then the property appraiser shall right to petition the value adjustment board at which
correct the errors. When the corrections are made by time the property appraiser shall notify the proper
the property appraiser, he shall at the same time give owner and tax collector that the correction shall be
to the tax collector a copy of the Certificate of placed on the current year's tax roll and also at such
Correction to be filed by the tax collector. time as the subsequent year's tax roll is prepared, the
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property owner shall have the right to file a petition
contesting the corrected assessment.
(c) If the value adjustment board has adjourned
for the year or the time for filing petitions has
elapsed, a back assessment shall be considered made
within the calendar year if, prior to the end of the
calendar year, a signed Form DR-409, Certificate of
Correction (incorporated by reference in Rule 12D-
16.0021 F.A.C.) or a supplemental assessment roll is
tendered to the tax collector and a notice of proposed
property taxes with notice of the right to petition the
next scheduled value adjustment board is mailed or
delivered to the property owner.
(11) Double Assessments. When a tax collector
informs a property appraiser pursuant to subsection
12D-13.006(10), F.A.C., that any property has been
assessed more than once, the property appraiser shall
search the official records of the county to determine
the correct property owner and the correct
assessment. The property appraiser shall then certify
to the tax collector the assessment which is correct
and,provided the taxes have not been paid,the proper
amount of tax due and payable.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 193.155, 194.01](1), 194.032, 196.011, 197.122,
197.1821, 197.323, 197.332, 213.05 FS. History New 12-7-76,
Formerly 12D-8.21, Amended 12-10-92, 12-27-94, 12-25-96,
12-31-98, 1-16-06.
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FLORIDA ADMINISTRATIVE CODE (2)(a) If the tax liability was not altered by the
CHAPTER 12D-13 VAB, and the taxpayer owes ad valorem taxes in
TAX COLLECTORS RULES AND excess of the amount paid under Section 194.014,
REGULATIONS F.S., the unpaid amount is entitled to the discounts
(EXCERPT) according to Section 197.162, F.S. If the taxes are
delinquent, they accrue interest at the rate of 12
12D-13.005 Discounts and Interest on Taxes When percent per year from the date of delinquency until
Parcel is Subject to Value Adjustment the unpaid amount is paid. The three percent
Board Review minimum interest for delinquent taxes assessed in
12D-13.006 Procedure for the Correction of Errors Section 197.172, F.S., will not apply.
by the Tax Collector; Correcting (b) If the VAB determines that a refund is due on
Erroneous or Incomplete Personal all or a portion of the amount paid under Section
Property Assessments; Tax Certificate 194.0141 F.S.,the overpaid amount accrues interest at
Corrections the rate of 12 percent per year from the date taxes
12D-13.007 Cutouts, Time for Requesting and would have become delinquent until the refund is
Procedure paid.
12D-13.014 Penalties or Interest,Collection on Roll Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS.
12D-13.0283 Property Tax Deferral — Application; Law Implemented 194.014, 194.034, 197.162, 197.172,
Tax Collector Responsibilities for 197.323, 197.333 FS. History New 6-18-85, Formerly 12D-
Notification of Approval or Denial; 13.05,Amended 4-5-16.
Procedures for Taxes, Assessments,
and Interests Not Deferred 12D-13.006 Procedure for the Correction of
12D-13.0285 Property Tax Deferral—Procedures for Errors by the Tax Collector; Correcting
p y Erroneous or Incomplete Personal Property
Reporting the Current Value of All p p y
Outstanding Liens Assessments; Tax Certificate Corrections.
This rule a lies to errors made b tax
12D-13.0287 Pro ert Tax Deferral — A eal of (1) pp y
Property pp
Denied Tax Deferral and Imposed collectors in the collection of taxes on real and
Penalties personal property. A tax collector may correct any
12D-13.029 Property Tax Deferral — Sale of error of omission or commission made by him or her,
p y
Deferred Payment Tax Certificates; includingthose described in Rule 12D-8.021 F.A.C.
Collection of Delinquent Undeferred (2) The payment of taxes, interest, fees and costs
q will not be excused because of an error on the art of
and Deferred Taxes p
a property appraiser, tax collector, value adjustment
board, board of county commissioners, clerk of the
12D-13.005 Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment circuit court or newspaper in which an advertisement
Board Review.
may be published. An error may be corrected at any
time b the art responsible. The art who
Taxpayers whose tax liabilit was altered as a y p y p p y(1) y discovers the error must notify the art responsible
result of a value adjustment board(VAB) action must y p y p� . for the error. Subject to the limitations in this rule
have at least 60 days from the marlin of a corrected �
y g section, the error must be corrected.
tax notice to pay unpaid taxes due before The xcollector an th 1 rk must notify h(3) to d e clerk us o y the
delinquency.During the first 30 days after a corrected ro ert appraiser of the discovery of an errors on
tax notice is sent, a four-percent discount will apply. p p y pp , y
pthe prior year's tax rolls when the property appraiser
Thereafter, the regular discount periods will apply, if has not certified the current tax roll to the tax
any. Taxes are delinquent on April 1 of the year collector for collection.
following the year of assessment, or after 60 days The tax collector shall correct errors on all tax
(4)
have expired after the date the corrected tax notice is rolls in his or her p ossession when the corrections are
sent, whichever is later.
certified by the property appraiser, taxing districts or
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Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
non-ad valorem districts, or approved by the value assessment as an error or insolvency on the final
adjustment board. report to the Board of County Commissioners.
(5) The tax collector must prepare and send an (b) When personal property being levied on
original tax notice as provided in Section 197.322, cannot be identified, it is the responsibility of the
F.S., and send a duplicate tax notice, as provided in property appraiser to provide necessary information
Section 197.344, F.S. to identify the property. This applies to all
(6)When the correction of any error will increase assessments.
the assessed valuation and subsequently the taxes,the (c) Tax returns on file in the property appraiser's
property appraiser must notify the property owner of office may be used to identify property. The return
the owner's right to petition the value adjustment may be used to identify property at risk of being
board, except when a property owner consents to an removed from the county before payment of taxes.
increase, as provided in subsection (7) of this rule (10) Double Assessments. When a tax collector
section and Rule subsection 12D-8.021(10), F.A.C., discovers property that has been assessed more than
or when the property appraiser has served a notice of once for the same year's taxes, he or she must collect
intent to record a lien when the property has only the tax due. The tax collector must notify the
improperly received homestead exemption. property appraiser that a double assessment exists
However,this must not restrict the tax collector,clerk and furnish the information as shown on the tax roll
of the court, or any other interested party from to substantiate the double assessment.After receiving
reporting errors to the value adjustment board. notification from the tax collector, the property
(7) If the value adjustment board has adjourned, appraiser must proceed under Rule subsection 12D-
the property owner must be granted these options 8.021(11), F.A.C.
when the correction of an error will increase the (11) Tax Certificate Corrections and Collections.
assessed valuation and subsequently the taxes. The (a) When a correction in assessment, or any other
options are: error that can be corrected, is certified to the tax
(a) The property owner may consent to the collector on property on which a tax certificate has
increase in assessed valuation and subsequently the been sold, the tax collector must submit a request to
taxes by waiver, stating that he or she does not want correct or cancel the tax certificate to the Department.
to petition the value adjustment board and that he or If the Department approves the request to correct or
she wants to pay the taxes on the current tax roll. If cancel the tax certificate, according to Section
the property owner makes this waiver, the tax 197.443, F.S., the tax collector must notify the
collector must proceed under Rule 12D-13.002, certificate holder and any affected taxing
F.A.C.; or jurisdictions.
(b) If the property owner decides to petition the (b) If the tax collector issues a tax certificate
value adjustment board, the property appraiser must against a parcel of real property which is subject to
notify the property owner and tax collector that the the protection of a United States Bankruptcy Court,
correction must appear on the subsequent year's tax the Department must approve the cancellation of the
roll. The property owner will have the right to file a certificate when requested by the tax collector.
petition contesting the corrected assessment. (c) When a tax certificate has been canceled or
(8) When the property owner waives the right to corrected, the tax collector must correct the tax
petition the value adjustment board, the tax collector certificate records and notify the certificate holder it
must prepare a corrected notice immediately and send has been corrected or canceled.
it to the property owner. (d) When the correction results in a reduction in
(9) Correction of Erroneous or Incomplete the face amount of the tax certificate, the holder of
Tangible Personal Property Assessments. the certificate is entitled to a refund of the amount of
(a) If the property appraiser does not correct an the reduction plus interest at the rate bid, not to
erroneous or incomplete personal property exceed eight percent annually. Interest must be
assessment, the tax collector must report the calculated monthly from the date the certificate was
182
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
purchased to the date the refund is issued. DR-518 to the property appraiser, who must return it
(e) This subsection applies to all tax certificates within ten days.
even if a tax deed application has been filed with the (5) If taxes remain unpaid on any portion of the
tax collector and advertised by the clerk. original or cutout property and become delinquent,
(f) When a void tax certificate or tax deed must the tax collector must advertise and sell tax
be cancelled as provided by law, the tax collector certificates.
must complete and send Form DR-510, Cancellation (6) If the request for cutout occurs after the
or Correction of Tax Certificate, incorporated by property has been advertised for delinquent taxes,but
reference in Rule 12D-16.002, F.A.C., to the 45 days or more before the tax certificate sale, then
Department and add a memorandum of error to the the tax collector must prorate the interest and
list of tax certificates sold. advertising cost.
(12) Corrections to a non-ad valorem assessment (7) If the request for a cutout is less than 45 days
must be prepared by the local governing board that before the tax certificate sale and the taxes are unpaid,
prepared and certified the roll for collection, the tax collector may sell a tax certificate. If a tax
consistent with Rule 12D-18.0061 F.A.C. certificate is sold, the property owner can redeem a
Rulemaking Authority 195.027(1), 213.06(1) FS. Law portion of the tax certificate when the completed DR-
Implemented 192.048, 197.122, 197.123, 197.131, 197.162, 518 is returned by the property appraiser. The partial
197.1821, 197.322, 197.323, 197.344, 197.432, 197.4421 redemption is made b a in the taxes interest and
197.443, 197.444, 197.492, 197.593 FS. History—New 6-18-85, p y pay g '
Formerly 12D-13.06, Amended 5-23-91, 12-10-92, 12-25-96, fees for the cutout.
12-31-98, 4-5-16. Rulemaking Authority 195.027(1), 213.06(1) FS. Law
Implemented 197.162, 197.1921 197.3221 197.3321 197.333,
197.3431 197.3731 197.4321 197.472 FS. History New 10-12-
12D-13.007 Cutouts, Time for Requesting and 76, Formerly12D-12.46, 12D-12.046,Amended 4-5-16.
Procedure.
(1) When property has been properly assessed in 12D-13.014 Penalties or Interest Collection on
the name of the owner as of January 1 of the tax year, '
Roll.
the property appraiser may not cancel the tax When a property appraiser is required b
(1)(a) p p Y pp q Y
assessment because of a sale of the whole or a part of law to impose penalties, he or she must list the
the property. The tax assessment is against the p
p p Y g penalties on the tax roll for collection by the tax
property, not the owner. collector.
(2) When the new owner or the original owner or When a tax collector is re uired b law to lev(b) q Y Y
a designated representative of either party requests to penalties, he or she must collect the penalties.
a taxes on his or her share of theproperty, the p
p Y (c)When either official makes an error levying or
property appraiser must calculate the amount of the collectingpenalties, the official responsible for the
tax assessment on that portion. The request fora p p
p q error must correct it.
cutout must be submitted to the tax collector on Form (2) The tax collector must collect the entire
DR-518, Cutout Request, incorporated by reference penalty and interest. If the tax and non-ad valorem
in Rule 12D-16.002 F.A.C. A cutout may be p Y
' Y assessments are collected within the period of time
requested from November 1, or as soon as the tax for receivinga discount, the tax collector must only
collector receives the certified tax roll until 45 days Y
' Y allow the discounts on the taxes and non-ad valorem
before the tax certificate sale. assessments.
(3) The party requesting the cutout is required to Rulemaking Authority 195.027(1), 213.06(1) FS. Law
furnish proof to substantiate the claim. Proof is Implemented 193.072, 193.085, 193.114, 193.116, 193.122,
established through legally competent evidence, such 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162
as a recorded instrument that clearly reflects an FS. History New 6-18-85, Formerly 12D-13.14, Amended 12-
ownership or possessory interest in the real property
31-98, 12-3-01, 4-5-16.
involved.
Th x 11 r m f r h m l 12D-13.0283 Property Tax Deferral —
(4) The collector must forward the completed eted
Application, Tax Collector Responsibilities for
183
Other Legal Resources Including Statutory Criteria for Use by value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
Notification of Approval or Denial; Procedures Procedures for Reporting the Current Value of
for Taxes, Assessments, and Interests Not All Outstanding Liens.
Deferred. (1)By November 1 of each year,the tax collector
(1) To participate in the tax deferral program, a must notify each owner of homestead property on
property owner must submit an annual application to which taxes have been deferred to report the current
the tax collector by March 31 following the year in value of all outstanding liens on the property. Within
which the taxes and non-ad valorem assessments are 30 days of notification, the owner must submit a list
assessed. A taxpayer must use Form DR-570, of all outstanding liens with the current value of all
Application for Homestead Tax Deferral; Form DR- liens.
570AH, Application for Affordable Housing (2) The "current value of all outstanding liens"
Property Tax Deferrral; or Form DR-570WF, means the amount necessary to retire all unpaid
Application for Recreational and Commercial principal debts, accrued interest and penalties for
Working Waterfronts Property Tax Deferral, which which a lien acts as security. The current value must
are all incorporated by reference in Rule 12D-16.002, be computed on the date that the property owner
F.A.C. Each application for tax deferral must be responds to the tax collector's notification according
signed and dated by the applicant, and, if mailed, to Section 197.263(4), F.S. The current value is
must be postmarked by March 31. presumed to remain unchanged until the next annual
(2) The tax collector must send notification of determination,unless the tax collector receives actual
approval or disapproval to each taxpayer who files an notice of a change in the current value.
application for tax deferral. Form DR-571 A, Rulemaking Authority 195.027(1), 213.06(1) FS. Law
plemented 197.2423, 197.2425, 197.254, 197.263, 197.3632
Disapproval of Application For Tax Deferral, Im
incorporated b reference in Rule 12D-16.002 FS. History New 4-5-16.
� Y
F.A.C., must be used to notify the applicant that the
disapproved. 12D-13.0287 Property Tax Deferral — Appeal
applicationwas d sapp owed. .
If th taxcollector a r an application f r of Denied Tax Deferral and Imposed Penalties.
(a) e pp oyeso
(1) Any applicant denied a property tax deferral
tax deferral,he or she must include the amount of any ,
may appeal the tax collector s decision to the value
taxes, non-ad valorem assessments, and interest not
adjustment board (VAB). The petition must be filed
deferred with the notification Of approval.
with the VAB within 30 days after the tax collector
(b) Any taxes, non-ad valorem assessments, and
sends the notice of denial.
interest not deferred are eligible for the discount rate
applicable Any tax deferral applicant or recipient may
to early payments as of the date the
appeal any penalties imposed on them to the VAB.
application was submitted, provided that the amount
The petition must be filed with the VAB within 30
not deferred is paid within 30 days of the approval
days after the penalties are imposed.
date.
(3) The petition must be filed using Form DR-
(3) Outstanding taxes, non-ad valorem 486DP, Petition to The Value Adjustment Board —
assessments, Or tax certificates not deferred must be
Tax Deferral or Penalties — Request for Hearing,
collected as provided In this rule chapter and are
Incorporated by reference in Rule 12D-16.002,
unaffected by the deferral of taxes for any other year.
F.A.C.4 The tox collector must send a current bill fOr
Rulemakm Authority 195.027 1 , 213.06 1 FS. Law
g tJ' () ()
each year. Implemented 197.2425, 197.301 FS.History—New 4-5-16.
(5)If the application for tax deferral is denied,the
tax must be paid at the discount or interest rate
provided in Section 197.162 or 197.172, F.S.
Rulemaking Authority 195.022, 195.027(1), 213.06(1)FS.Law
Implemented 197.1621, 197.172, 197.2421, 197.2423, 197.252,
197.3632 FS. History New 4-5-16.
12D-13.0285 Property Tax Deferral —
184
Other Legal Resources Including Statutory Criteria for Use by Value Adjustment Boards
In Conjunction With the Uniform Policies and Procedures Manual: Revised August 2025
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.
185