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Part I - General Provisions (Ss. 193.011-193.1557)
193.011 - Factors to consider in deriving just valuation. - (1) The present cash value of the property, which is...
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...
193.016 - Property appraiser’s assessment; effect of determinations by value adjustment board. - History.—s. 2, ch. 2000-262.
193.017 - Low-income housing tax credit. - (1) The tax credits granted and the financing generated by...
193.018 - Land owned by a community land trust used to provide affordable housing; assessment; structural improvements, condominium parcels, and cooperative parcels. - (1) As used in this section, the term “community land...
193.023 - Duties of the property appraiser in making assessments. - (1) The property appraiser shall complete his or her assessment...
193.0235 - Ad valorem taxes and non-ad valorem assessments against subdivision property. - (1) Ad valorem taxes and non-ad valorem assessments shall be...
193.0237 - Assessment of multiple parcel buildings. - (1) As used in this section, the term: (a) “Multiple...
193.024 - Deputy property appraisers. - History.—s. 2, ch. 80-366.
193.052 - Preparation and serving of returns. - (1) The following returns shall be filed: (a) Tangible personal...
193.062 - Dates for filing returns. - (1) Tangible personal property—April 1. (2) Real property—when required by...
193.063 - Extension of date for filing tangible personal property tax returns. - History.—s. 1, ch. 94-98; s. 1463, ch. 95-147; s. 2,...
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...
193.073 - Erroneous returns; estimate of assessment when no return filed. - (1)(a) Upon discovery that an erroneous or incomplete statement of...
193.074 - Confidentiality of returns. - History.—s. 10, ch. 79-334; s. 2, ch. 86-300; s. 21,...
193.075 - Mobile homes and recreational vehicles. - (1) A mobile home shall be taxed as real property...
193.077 - Notice of new, rebuilt, or expanded property. - (1) The property appraiser shall accept notices on or before...
193.085 - Listing all property. - (1) The property appraiser shall ensure that all real property...
193.092 - Assessment of property for back taxes. - (1) When it shall appear that any ad valorem tax...
193.102 - Lands subject to tax sale certificates; assessments; taxes not extended. - (1) All lands against which the state holds any tax...
193.114 - Preparation of assessment rolls. - (1) Each property appraiser shall prepare the following assessment rolls:...
193.1142 - Approval of assessment rolls. - (1)(a) Each assessment roll shall be submitted to the executive...
193.1145 - Interim assessment rolls. - (1) It is the intent of the Legislature that no...
193.1147 - Performance review panel. - History.—s. 8, ch. 80-377; s. 8, ch. 82-208; ss. 22,...
193.116 - Municipal assessment rolls. - (1) The county property appraiser shall prepare an assessment roll...
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...
193.132 - Prior assessments validated. - History.—s. 1, ch. 10023, 1925; CGL 927; ss. 1, 2,...
193.133 - Effect of mortgage fraud on property assessments. - (1) Upon the finding of probable cause of any person...
193.155 - Homestead assessments. - (1) Beginning in 1995, or the year following the year...
193.1551 - Assessment of certain homestead property damaged in 2004 named storms. - History.—s. 1, ch. 2005-268; s. 2, ch. 2007-106.
193.1554 - Assessment of nonhomestead residential property. - (1) As used in this section, the term “nonhomestead residential...
193.1555 - Assessment of certain residential and nonresidential real property. - (1) As used in this section, the term: (a) “Nonresidential...
193.1556 - Notice of change of ownership or control required. - (1) Any person or entity that owns property assessed under...
193.1557 - Assessment of certain property damaged or destroyed by Hurricane Michael. - History.—s. 3, ch. 2020-10; s. 48, ch. 2021-31.
Part II - Special Classes of Property (Ss. 193.441-193.703)
193.441 - Legislative intent; findings and declaration. - (1) For the purposes of assessment roll preparation and recordkeeping,...
193.451 - Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability. - (1) Growing annual agricultural crops, nonbearing fruit trees, nursery stock,...
193.4516 - Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening. - (1) For purposes of ad valorem taxation, and applying to...
193.4517 - Assessment of agricultural equipment rendered unable to be used due to Hurricane Michael. - (1) As used in this section, the term: (a) “Farm”...
193.461 - Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters. - (1) The property appraiser shall, on an annual basis, classify...
193.4613 - Agricultural lands used in production of aquaculture; assessment. - (1) For purposes of this section, the terms “aquaculture” and...
193.4615 - Assessment of obsolete agricultural equipment. - History.—s. 16, ch. 2006-289; s. 32, ch. 2019-3.
193.462 - Agricultural lands; annual application process; extenuating circumstances; waivers. - (1) For purposes of granting an agricultural classification for January...
193.481 - Assessment of mineral, oil, gas, and other subsurface rights. - (1) Whenever the mineral, oil, gas, and other subsurface rights...
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 covenan... - (1) The owner or owners in fee of any land...
193.503 - Classification and assessment of historic property used for commercial or certain nonprofit purposes. - (1) Pursuant to s. 4(e), Art. VII of the State...
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...
193.621 - Assessment of pollution control devices. - (1) If it becomes necessary for any person, firm or...
193.623 - Assessment of building renovations for accessibility to the physically handicapped. - History.—s. 1, ch. 76-144.
193.624 - Assessment of renewable energy source devices. - (1) As used in this section, the term “renewable energy...
193.625 - High-water recharge lands; classification and assessment. - (1) Notwithstanding the provisions of s. 193.461, the property appraiser...
193.6255 - Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas. - History.—s. 9, ch. 96-204.
193.703 - Reduction in assessment for living quarters of parents or grandparents. - (1) In accordance with s. 4(f), Art. VII of the...