Chapter 193 Assessments
Part I - General Provisions (ss. 193.011-193.156)
- §193.011 Factors to consider in deriving just valuation.
In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following...
- §193.015 Additional specific factor; effect of issuance or denial of permit to dredge, fill, or construct in state waters to their landward extent.
(1) If the Department of Environmental Protection issues or denies a permit to dredge, fill, or otherwise construct in or on waters of the state, as...
- §193.016 Property appraiser's assessment; effect of determinations by value adjustment board.
If the property appraiser's assessment of the same items of tangible personal property in the previous year was adjusted by the value adjustment board and...
- §193.017 Low-income housing tax credit.
Property used for affordable housing which has received a low-income housing tax credit from the Florida Housing Finance Corporation, as authorized by s. 420.5099, shall...
- §193.023 Duties of the property appraiser in making assessments.
(1) The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year, except that...
- §193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property.
(1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision property as...
- §193.024 Deputy property appraisers.
Property appraisers may appoint deputies to act in their behalf in carrying out the duties prescribed by law. History.--s. 2, ch. 80-366. ...
- §193.052 Preparation and serving of returns.
(1) The following returns shall be filed: (a) Tangible personal property; and (b) Property specifically required to be returned by other provisions in this title. 1(2) No return shall...
- §193.062 Dates for filing returns.
All returns shall be filed according to the following schedule: (1) Tangible personal property--April 1. (2) Real property--when required by specific provision of general law. (3) Railroad, railroad...
- §193.063 Extension of date for filing tangible personal property tax returns.
The property appraiser shall grant an extension for the filing of a tangible personal property tax return for 30 days and may, at her or...
- §193.072 Penalties for improper or late filing of returns and for failure to file returns.
(1) The following penalties shall apply: (a) For failure to file a return--25 percent of the total tax levied against the property for each year that no...
- §193.073 Erroneous returns; estimate of assessment when no return filed.
(1) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer...
- §193.074 Confidentiality of returns.
All returns of property and returns required by s. 201.022 submitted by the taxpayer pursuant to law shall be deemed to be confidential in the...
- §193.075 Mobile homes and recreational vehicles.
(1) A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on which...
- §193.077 Notice of new, rebuilt, or expanded property.
(1) The property appraiser shall accept notices on or before April 1 of the year in which the new or additional real or personal property acquired...
- §193.085 Listing all property.
(1) The property appraiser shall ensure that all real property within his or her county is listed and valued on the real property assessment roll. Streets,...
- §193.092 Assessment of property for back taxes.
(1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such...
- §193.102 Lands subject to tax sale certificates; assessments; taxes not extended.
(1) All lands against which the state holds any tax sale certificate or other lien for delinquent taxes assessed for the year 1940 or prior years...
- §193.114 Preparation of assessment rolls.
(1) Each property appraiser shall prepare the following assessment rolls: (a) Real property assessment roll. (b) Tangible personal property assessment roll. This roll shall include taxable household goods...
- §193.1142 Approval of assessment rolls.
(1) Each assessment roll shall be submitted to the executive director of the Department of Revenue for review in the manner and form prescribed by the...
- §193.1145 Interim assessment rolls.
(1) It is the intent of the Legislature that no undue restraint shall be placed on the ability of local government to finance its activities in...
- §193.1147 Performance review panel.
If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 for 2...
- §193.116 Municipal assessment rolls.
(1) The county property appraiser shall prepare an assessment roll for every municipality in the county. The value adjustment board shall give notice to the chief...
- §193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.
(1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, and again...
- §193.132 Prior assessments validated.
Every assessment of taxes heretofore made on property of any kind, when such assessment has been actually made in the name of the true owner,...
- §193.155 Homestead assessments.
Homestead property shall be assessed at just value as of January 1, 1994. Property receiving the homestead exemption after January 1, 1994, shall be assessed...
- §193.1551 Assessment of certain homestead property damaged in 2004 named storms.
Notwithstanding the provisions of s. 193.155(4), the assessment at just value for changes, additions, or improvements to homestead property rendered uninhabitable in one or more...
- §193.156 Transitional assessment of homestead property; effective date.
(1) Each person entitled to a homestead exemption under s. 6, Art. VII of the State Constitution shall continue to have his or her current homestead...
Part II - Special Classes Of Property (ss. 193.441-193.803)
- §193.441 Legislative intent; findings and declaration.
(1) For the purposes of assessment roll preparation and recordkeeping, it is the legislative intent that any assessment for tax purposes which is less than the...
- §193.451 Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.
(1) Growing annual agricultural crops, nonbearing fruit trees, and nursery stock, regardless of the growing methods, shall be considered as having no ascertainable value and shall...
- §193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program.
(1) The property appraiser shall, on an annual basis, classify for assessment purposes all lands within the county as either agricultural or nonagricultural. (2) Any landowner whose...
- §193.4615 Assessment of obsolete agricultural equipment.
(1) For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is no longer...
- §193.462 Agricultural lands; annual application process; extenuating circumstances; waivers.
(1) For purposes of granting an agricultural classification for January 1, 2003, the term "extenuating circumstances," as used in s. 193.461(3)(a), includes the failure of a...
- §193.481 Assessment of mineral, oil, gas, and other subsurface rights.
(1) Whenever the mineral, oil, gas, and other subsurface rights in or to real property in this state shall have been sold or otherwise transferred by...
- §193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted.
(1) The owner or owners in fee of any land subject to a conservation easement as described in s. 704.06(1); land qualified as environmentally endangered pursuant...
- §193.503 Classification and assessment of historic property used for commercial or certain nonprofit purposes.
(1) Pursuant to s. 4(d), Art. VII of the State Constitution, the board of county commissioners of a county or the governing authority of a municipality...
- §193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted.
(1) The owner or owners in fee of any improved real property qualified as historically significant pursuant to paragraph (6)(a), and so designated by formal resolution...
- §193.621 Assessment of pollution control devices.
(1) If it becomes necessary for any person, firm or corporation owning or operating a manufacturing or industrial plant or installation to construct or install a...
- §193.623 Assessment of building renovations for accessibility to the physically handicapped.
Any taxpayer who renovates an existing building or facility owned by such taxpayer in order to permit physically handicapped persons to enter and leave such...
- §193.625 High-water recharge lands; classification and assessment.
(1) Notwithstanding the provisions of s. 193.461, the property appraiser shall annually classify for assessment purposes all lands within a county choosing to have a high-water...
- §193.6255 Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas.
The amendments to ss. 193.625 and 194.037 by this act, insofar as they impose duties on property appraisers and on clerks of the court, apply...
- §193.703 Reduction in assessment for living quarters of parents or grandparents.
(1) In accordance with s. 4(e), Art. VII of the State Constitution, a county may provide for a reduction in the assessed value of homestead property...
- §193.803 Assessment of eligible rental property used for workforce and affordable housing; classification.
(1) Upon the property owner's application on a form prescribed by the Department of Revenue, the property appraiser shall annually classify for assessment purposes all eligible...
