reglab/statecodes huggingface dataset:
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.1996 - Economic Development Ad Valorem Tax Exemption; Effect of Ch. 94-136.

196.1996 Economic development ad valorem tax exemption; effect of ch. 94-136.—Nothing contained in chapter 94-136, Laws of Florida, shall be deemed to require any board of county commissioners or a governing body of any municipality to reenact any resolution or ordinance to authorize the board of county commissioners or the governing body to grant economic development ad valorem tax exemptions in an enterprise zone that was in effect on December 31, 1994. Economic development ad valorem tax exemptions may be granted pursuant to such resolution or ordinance which was previously approved and a referendum, beginning July 1, 1995.
History.—s. 57, ch. 94-136.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.1998 - Additional Ad Valorem Tax Exemptions for Historic Properties Open to the Public.

196.1998 Additional ad valorem tax exemptions for historic properties open to the public.—
(1) If an improvement qualifies a historic property for an exemption under s. 196.1997, and the property is used for nonprofit or governmental purposes and is regularly and frequently open for the public’s visitation, use, and benefit, the board of county commissioners or the governing authority of the municipality by ordinance may authorize the exemption from ad valorem taxation of up to 100 percent of the assessed value of the property, as improved, any provision of s. 196.1997(2) to the contrary notwithstanding, if all other provisions of that section are complied with; provided, however, that the assessed value of the improvement must be equal to at least 50 percent of the total assessed value of the property as improved. The exemption applies only to real property to which improvements are made by or for the use of the existing owner. In order for the property to qualify for the exemption provided in this section, any such improvements must be made on or after the day the ordinance granting the exemption is adopted.
(2) In addition to meeting the criteria established in rules adopted by the Department of State under s. 196.1997, a historic property is qualified for an exemption under this section if the Division of Historical Resources, or the local historic preservation office, whichever is applicable, determines that the property meets the criteria established in rules adopted by the Department of State under this section.
(3) In addition to the authority granted to the Department of State to adopt rules under s. 196.1997, the Department of State shall adopt rules as provided in chapter 120 for the implementation of this section, which shall include criteria for determining whether a property is qualified for the exemption authorized by this section, and other rules necessary to implement this section.
History.—s. 2, ch. 92-159.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.1999 - Space Laboratories and Carriers; Exemption.

196.1999 Space laboratories and carriers; exemption.—Notwithstanding other provisions of this chapter, a module, pallet, rack, locker, and any necessary associated hardware and subsystem owned by any person and intended to be used to transport or store cargo used for a space laboratory for the primary purpose of conducting scientific research in space is deemed to carry out a scientific purpose and is exempt from ad valorem taxation.
History.—s. 32, ch. 2005-280.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.2002 - Exemption for S. 501(c)(12) Not-for-Profit Water and Wastewater Systems.

196.2002 Exemption for s. 501(c)(12) not-for-profit water and wastewater systems.—Property of any not-for-profit water and wastewater corporation which holds a current exemption from federal income tax under s. 501(c)(12) of the Internal Revenue Code, as amended, shall be exempt from ad valorem taxation if the sole or primary function of the corporation is to construct, maintain, or operate a water and/or wastewater system in this state.
History.—s. 1, ch. 2000-355.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.202 - Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled.

196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled.—
(1) Property to the value of $5,000 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state is exempt from taxation. As used in this section, the term “totally and permanently disabled person” means a person who is currently certified by a physician licensed in this state, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administration to be totally and permanently disabled.
(2) An applicant for the exemption under this section may apply for the exemption before receiving the necessary documentation from the United States Department of Veterans Affairs or its predecessor, or the Social Security Administration. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s. 197.182(1)(e).
History.—s. 12, ch. 71-133; s. 1, ch. 88-293; s. 1, ch. 2001-204; s. 1, ch. 2001-245; s. 27, ch. 2012-193; s. 12, ch. 2022-97.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.24 - Exemption for Disabled Ex-Servicemember or Surviving Spouse; Evidence of Disability.

196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.—
(1) Any ex-servicemember, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, and who has been disabled to a degree of 10 percent or more by misfortune or while serving during a period of wartime service as defined in s. 1.01(14) is entitled to the exemption from taxation provided for in s. 3(b), Art. VII of the State Constitution as provided in this section. Property to the value of $5,000 of such a person is exempt from taxation. The production by him or her of a certificate of disability from the United States Government or the United States Department of Veterans Affairs or its predecessor before the property appraiser of the county wherein the ex-servicemember’s property lies is prima facie evidence of the fact that he or she is entitled to the exemption. The unremarried surviving spouse of such a disabled ex-servicemember is also entitled to the exemption.
(2) An applicant for the exemption under this section may apply for the exemption before receiving the necessary documentation from the United States Government or the United States Department of Veterans Affairs or its predecessor. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s. 197.182(1)(e).
History.—s. 1, ch. 16298, 1933; CGL 1936 Supp. 897(1); s. 2, ch. 67-457; ss. 1, 2, ch. 69-55; s. 16, ch. 69-216; s. 1, ch. 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. 2012-193; s. 16, ch. 2018-118.
Note.—Former s. 192.11.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.28 - Cancellation of Delinquent Taxes Upon Lands Used for Road Purposes, Etc.

196.28 Cancellation of delinquent taxes upon lands used for road purposes, etc.—
(1) The board of county commissioners of each county of the state be and it is hereby given full power and authority to cancel and discharge any and all liens for taxes, delinquent or current, held or owned by the county or the state, upon lands, heretofore or hereafter, conveyed to, or acquired by any agency, governmental subdivision or municipality of the state, or the United States, for road purposes, defense purposes, recreation, reforestation or other public use; and said lands shall be exempt from county taxation so long as the same are used for such public purpose.
(2) Such cancellation shall be by resolution of the board of county commissioners, duly adopted and entered upon its minutes, properly describing such lands, and setting forth the public use to which the same are, or will be, devoted. Upon receipt of a certified copy of such resolution, the proper officials of the county, and of the state, are hereby authorized, empowered and directed to make proper entries upon the records to accomplish such cancellation and to do all things necessary to carry out the provisions of this section, and to make the same effective, this section being their authority so to do.
History.—ss. 1, 2, ch. 22845, 1945; ss. 1, 2, ch. 69-55.
Note.—Former s. 192.59.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.29 - Cancellation of Certain Taxes on Real Property Acquired by a County, School Board, Charter School Governing Board, or Community College District Board of Trustees.

196.29 Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees.—Whenever any county, school board, charter school governing board, or community college district board of trustees of this state has heretofore acquired, or shall hereafter acquire, title to any real property, the taxes of all political subdivisions, as defined in s. 1.01, upon such property for the year in which title to such property was acquired, or shall hereafter be acquired, shall be that portion of the taxes levied or accrued against such property for such year which the portion of such year which has expired at the date of such acquisition bears to the entire year, and the remainder of such taxes for such year shall stand canceled.
History.—s. 1, ch. 26974, 1951; s. 1, ch. 65-179; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 1, ch. 88-220; s. 2, ch. 2000-306.
Note.—Former s. 192.60.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.295 - Property Transferred to Exempt Governmental Unit; Tax Payment Into Escrow; Taxes Due From Prior Years.

196.295 Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years.—
(1) In the event fee title to property is acquired between January 1 and November 1 of any year by a governmental unit exempt under this chapter by any means except condemnation or is acquired by any means except condemnation for use exclusively for federal, state, county, or municipal purposes, the taxpayer shall be required to place in escrow with the county tax collector an amount equal to the current taxes prorated to the date of transfer of title, based upon the current assessment and millage rates on the land involved. This fund shall be used to pay any ad valorem taxes due, and the remainder of taxes which would otherwise have been due for that current year shall stand canceled.
(2) In the event fee title to property is acquired by a governmental unit exempt under this chapter by any means except condemnation or is acquired by any means except condemnation for use exclusively for federal, state, county, or municipal purposes, the taxpayer is required to pay all taxes due from prior years.
History.—s. 13, ch. 74-234; s. 1, ch. 75-103; s. 7, ch. 85-322; s. 26, ch. 86-152; s. 15, ch. 86-300; s. 4, ch. 88-101; s. 8, ch. 92-173.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.31 - Taxes Against State Properties; Notice.

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.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 196 - Exemption › 196.32 - Executive Office of the Governor; Consent Required to Certain Assessments.

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. 69-55; ss. 31, 35, ch. 69-106; s. 94, ch. 79-190.
Note.—Former s. 192.51.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.102 - Definitions.

197.102 Definitions.—
(1) As used in this chapter, the following definitions apply, unless the context clearly requires otherwise:
(a) “Awarded” means the time when the tax collector or a designee determines and announces verbally or through the closing of the bid process in a live or an electronic auction that a buyer has placed the winning bid on a tax certificate at a tax certificate sale.
(b) “Department,” unless otherwise specified, means the Department of Revenue.
(c) “Omitted taxes” means those taxes which have not been extended on the tax roll against a parcel of property after the property has been placed upon the list of lands available for taxes pursuant to s. 197.502.
(d) “Proxy bidding” means a method of bidding by which a bidder authorizes an agent, whether an individual or an electronic agent, to place bids on his or her behalf.
(e) “Random number generator” means a computational device that generates a sequence of numbers that lack any pattern and is used to resolve a tie when multiple bidders have bid the same lowest amount by assigning a number to each of the tied bidders and randomly determining which one of those numbers is the winner.
(f) “Tax certificate” means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by s. 197.573(2).
(g) “Tax notice” means the paper or electronic tax bill sent to taxpayers for payment of any taxes or special assessments collected pursuant to this chapter, or the bill sent to taxpayers for payment of the total of ad valorem taxes and non-ad valorem assessments collected pursuant to s. 197.3632.
(h) “Tax receipt” means the paid tax notice.
(i) “Tax rolls” and “assessment rolls” are synonymous and mean the rolls prepared by the property appraiser pursuant to chapter 193 and certified pursuant to s. 193.122.
(2) If a local government uses the method in s. 197.3632 to levy, collect, or enforce a non-ad valorem assessment, the following definitions apply:
(a) “Ad valorem tax roll” means the roll prepared by the property appraiser and certified to the tax collector for collection.
(b) “Non-ad valorem assessment roll” means a roll prepared by a local government and certified to the tax collector for collection.
History.—s. 127, ch. 85-342; s. 64, ch. 88-130; s. 3, ch. 88-216; s. 5, ch. 90-343; s. 2, ch. 2011-151.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.103 - Deputy Tax Collectors; Appointment.

197.103 Deputy tax collectors; appointment.—Tax collectors may appoint deputies to act in their behalf in carrying out the duties prescribed by law.
History.—s. 1, ch. 80-366; s. 9, ch. 81-284; s. 128, ch. 85-342.
Note.—Former s. 197.0122.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.123 - Erroneous Returns; Notification of Property Appraiser.

197.123 Erroneous returns; notification of property appraiser.—If a tax collector has reason to believe that a taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not disclosed all of her or his property subject to taxation, the collector must notify the property appraiser of the erroneous or incomplete statement.
History.—s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 1, ch. 77-102; s. 31, ch. 82-226; s. 130, ch. 85-342; s. 1001, ch. 95-147; s. 4, ch. 2011-151.
Note.—Former ss. 193.37, 197.031, 197.026, 197.0128.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.131 - Correction of Erroneous Assessments.

197.131 Correction of erroneous assessments.—Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a double assessment, the tax collector shall collect only the tax justly due.
History.—s. 131, ch. 85-342; s. 1002, ch. 95-147.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.146 - Uncollectible Personal Property Taxes; Correction of Tax Roll.

197.146 Uncollectible personal property taxes; correction of tax roll.—A tax collector who determines that a tangible personal property account is uncollectible may issue a certificate of correction for the current tax roll and any prior tax rolls. The tax collector shall notify the property appraiser that the account is invalid, and the assessment may not be certified for a future tax roll. An uncollectible account includes, but is not limited to, an account on property that was originally assessed but cannot be found to seize and sell for the payment of taxes and includes other personal property of the owner as identified pursuant to s. 197.413(8) and (9).
History.—s. 5, ch. 2011-151.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.152 - Collection of Unpaid or Omitted Taxes; Interest Amount; Taxable Value.

197.152 Collection of unpaid or omitted taxes; interest amount; taxable value.—Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered the regular valuation. Omitted taxes shall be paid with interest thereon at the rate of interest specified in this chapter.
History.—s. 133, ch. 85-342.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.162 - Tax Discount Payment Periods.

197.162 Tax discount payment periods.—
(1) For all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for payments made before delinquency shall be at the rate of 4 percent in the month of November or at any time within 30 days after the sending of the original tax notice; 3 percent in the following month of December; 2 percent in the following month of January; 1 percent in the following month of February; and zero percent in the following month of March or within 30 days before the date of delinquency if the date of delinquency is after April 1.
(2) If a taxpayer makes a request to have the original tax notice corrected, the discount rate for early payment applicable at the time of the request applies for 30 days after the sending of the corrected tax notice.
(3) A discount rate of 4 percent applies for 30 days after the sending of a tax notice resulting from the action of a value adjustment board when a corrected tax notice is issued before the taxes become delinquent pursuant to s. 197.333. Thereafter, the regular discount periods apply.
(4) If the discount period ends on a Saturday, Sunday, or legal holiday, the discount period, including the zero percent period, extends to the next working day, if payment is delivered to the designated collection office of the tax collector.
History.—s. 134, ch. 85-342; s. 1, ch. 92-312; s. 2, ch. 98-139; s. 6, ch. 2011-151; s. 3, ch. 2011-181.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.172 - Interest Rate; Calculation and Minimum.

197.172 Interest rate; calculation and minimum.—
(1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent.
(2) The maximum rate of interest on a tax certificate is 18 percent per year. However, a tax certificate may not bear interest, and the mandatory interest as provided by s. 197.472(2) may not be levied during the 60-day period following the date of delinquency, except for the 3 percent mandatory interest charged under subsection (1).
(3) Personal property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until paid or barred under chapter 95.
(4) Interest shall be calculated from the first day of each month.
History.—s. 135, ch. 85-342; s. 7, ch. 92-32; s. 7, ch. 2011-151.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.192 - Land Not to Be Divided or Plat Filed Until Taxes Paid.

197.192 Land not to be divided or plat filed until taxes paid.—No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of such land, shall be filed or recorded in the public records of any court until all taxes have been paid on the land.
History.—s. 137, ch. 85-342; s. 36, ch. 87-224; s. 8, ch. 92-32.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.212 - Minimum Tax Bill.

197.212 Minimum tax bill.—On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices to a taxpayer if the amount of taxes shown on the tax notice is less than an amount up to $30. The resolution shall also instruct the property appraiser that he or she may not make an extension on the tax roll for any parcel for which the tax would amount to less than an amount up to $30. The minimum tax bill so established may not exceed an amount up to $30. This section does not apply to a parcel of property that is subject to an adverse possession claim pursuant to s. 95.18.
History.—s. 139, ch. 85-342; s. 1004, ch. 95-147; s. 8, ch. 2001-137; s. 2, ch. 2011-107.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.217 - Judicial Sale; Payment of Taxes.

197.217 Judicial sale; payment of taxes.—All officers of the court selling property under process or court order shall pay all taxes that are due and unpaid against the property from the proceeds of the sale after the payment of the costs of the proceedings and any attorney’s fee allowed by the court when the court order or process directs that taxes shall be paid.
History.—s. 1, ch. 10285, 1925; CGL 954; ss. 1, 2, ch. 69-55; s. 1, ch. 72-268; s. 47, ch. 82-226; s. 140, ch. 85-342.
Note.—Former ss. 192.28, 197.255, 197.143, 197.352.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.2421 - Property Tax Deferral.

197.2421 Property tax deferral.—
(1) If a property owner applies for a property tax deferral and meets the criteria established in this chapter, the tax collector shall approve the deferral of the ad valorem taxes and non-ad valorem assessments.
(2) Authorized property tax deferral programs are:
(a) Homestead tax deferral.
(b) Recreational and commercial working waterfront deferral.
(c) Affordable rental housing deferral.
(3) Ad valorem taxes, non-ad valorem assessments, and interest deferred pursuant to this chapter constitute a priority lien and attach to the property in the same manner as other tax liens. Deferred taxes, assessments, and interest, however, are due, payable, and delinquent as provided in this chapter.
History.—s. 11, ch. 2011-151.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.2425 - Appeal of Denied Tax Deferral.

197.2425 Appeal of denied tax deferral.—An appeal of a denied tax deferral must be made by the property owner to the value adjustment board on a form prescribed by the department and furnished by the tax collector. The appeal must be filed with the value adjustment board within 30 days after the mailing of the notice of disapproval. The value adjustment board shall review the application and the evidence presented to the tax collector and, at the election of the applicant, must hear the applicant in person, or by agent on the applicant’s behalf, on his or her right to tax deferral. The value adjustment board shall reverse the decision of the tax collector and grant a tax deferral, if in its judgment the applicant is entitled to the tax deferral, or must affirm the decision of the tax collector. An action by the value adjustment board is final unless the applicant or tax collector files a de novo proceeding for a declaratory judgment or other appropriate proceeding in the circuit court of the county in which the property is located within 15 days after the date of the decision.
History.—s. 4, ch. 77-301; s. 3, ch. 78-161; s. 21, ch. 79-334; s. 146, ch. 85-342; s. 161, ch. 91-112; s. 1008, ch. 95-147; s. 6, ch. 98-139; s. 13, ch. 2011-151.
Note.—Former s. 197.0166; s. 197.253.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.243 - Definitions Relating to Homestead Property Tax Deferral.

197.243 Definitions relating to homestead property tax deferral.—
(1) “Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.
(2) “Income” means the “adjusted gross income,” as defined in s. 62 of the United States Internal Revenue Code, of all members of a household.
History.—s. 2, ch. 77-301; s. 1, ch. 78-161; s. 19, ch. 79-334; s. 144, ch. 85-342; s. 4, ch. 98-139; s. 14, ch. 2011-151.
Note.—Former s. 197.0164.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.252 - Homestead Tax Deferral.

197.252 Homestead tax deferral.—
(1) Any person who is entitled to claim homestead tax exemption under s. 196.031(1) may apply to defer payment of a portion of the combined total of the ad valorem taxes, non-ad valorem assessments, and interest accumulated on a tax certificate. Any applicant who is entitled to receive the homestead tax exemption but has waived it for any reason shall furnish a certificate of eligibility to receive the exemption. Such certificate shall be prepared by the county property appraiser upon request of the taxpayer.
(2)(a) Approval of an application for homestead tax deferral shall defer the combined total of ad valorem taxes and non-ad valorem assessments:
1. Which exceeds 5 percent of the applicant’s household income for the prior calendar year if the applicant is younger than 65 years old;
2. Which exceeds 3 percent of the applicant’s household income for the prior calendar year if the applicant is 65 years old or older; or
3. In its entirety if the applicant’s household income:
a. For the previous calendar year is less than $10,000; or
b. Is less than the designated amount for the additional homestead exemption under s. 196.075 and the applicant is 65 years old or older.
(b) The household income of an applicant who applies for a tax deferral before the end of the calendar year in which the taxes and non-ad valorem assessments are assessed shall be for the current year, adjusted to reflect estimated income for the full calendar year period. The estimate of a full year’s household income shall be made by multiplying the household income received to the date of application by a fraction, the numerator being 365 and the denominator being the number of days expired in the calendar year to the date of application.
(3) The property appraiser shall promptly notify the tax collector if there is a change in ownership or the homestead exemption has been denied on property that has been granted a tax deferral.
History.—s. 3, ch. 77-301; s. 2, ch. 78-161; s. 20, ch. 79-334; s. 145, ch. 85-342; s. 1, ch. 89-328; s. 1007, ch. 95-147; s. 5, ch. 98-139; s. 1, ch. 2006-47; s. 8, ch. 2006-69; s. 7, ch. 2007-339; s. 15, ch. 2011-151; s. 3, ch. 2012-57.
Note.—Former s. 197.0165.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.2526 - Eligibility for Tax Deferral for Affordable Rental Housing Property.

197.2526 Eligibility for tax deferral for affordable rental housing property.—The tax deferral authorized by s. 197.2524 applies only on a pro rata basis to the ad valorem taxes levied on residential units within a property which meet the following conditions:
(1) Units for which the monthly rent along with taxes, insurance, and utilities does not exceed 30 percent of the median adjusted gross annual income as defined in s. 420.0004 for the households described in subsection (2).
(2) Units that are occupied by extremely-low-income persons, very-low-income persons, low-income persons, or moderate-income persons as these terms are defined in s. 420.0004.
History.—s. 6, ch. 2007-198; s. 17, ch. 2011-151.
Note.—Former s. 197.3071.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.254 - Annual Notification to Taxpayer.

197.254 Annual notification to taxpayer.—
(1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes and non-ad valorem assessments and interest on homestead property pursuant to s. 197.252.
(2) On or before November 1 of each year, the tax collector shall notify each taxpayer to whom a tax deferral has been previously granted of the accumulated sum of deferred taxes, non-ad valorem assessments, and interest outstanding.
History.—s. 5, ch. 77-301; s. 22, ch. 79-334; s. 57, ch. 82-226; s. 147, ch. 85-342; s. 2, ch. 89-328; s. 3, ch. 92-312; s. 12, ch. 93-132; s. 18, ch. 2011-151.
Note.—Former s. 197.0167.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.262 - Deferred Payment Tax Certificates.

197.262 Deferred payment tax certificates.—
(1) At a tax certificate sale, the tax collector shall strike to the county each certificate on property for which taxes have been deferred. Certificates issued pursuant to this section are exempt from the public sale of tax certificates held pursuant to s. 197.432 or s. 197.4725.
(2) The certificates so held by the county shall bear interest at a rate equal to the semiannually compounded rate of 0.5 percent plus the average yield to maturity of the long-term fixed-income portion of the Florida Retirement System investments as of the end of the quarter preceding the date of the sale of the deferred payment tax certificates. However, the interest rate may not exceed 7 percent.
History.—s. 6, ch. 77-301; s. 4, ch. 78-161; s. 2, ch. 84-137; s. 148, ch. 85-342; s. 3, ch. 89-328; s. 4, ch. 92-312; s. 19, ch. 2011-151.
Note.—Former s. 197.0168.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.263 - Change in Ownership or Use of Property.

197.263 Change in ownership or use of property.—
(1) If there is a change in use or ownership of tax-deferred property such that the owner is no longer eligible for the tax deferral granted, or the owner fails to maintain the required fire and extended insurance coverage, the total amount of deferred taxes and interest for all years is due and payable November 1 of the year in which the change occurs or on the date failure to maintain insurance occurs. Payment is delinquent on April 1 of the year following the year in which the change in use or failure to maintain insurance occurs. However, if the change in ownership is to a surviving spouse and the spouse is eligible to maintain the tax deferral on such property, the surviving spouse may continue the deferment of previously deferred taxes and interest pursuant to this chapter.
(2) Whenever the property appraiser discovers that there has been a change in the ownership or use of property that has been granted a tax deferral, the property appraiser shall notify the tax collector in writing of the date such change occurs, and the tax collector shall collect any taxes, assessments, and interest due.
(3) During any year in which the total amount of deferred taxes, interest, assessments, and all other unsatisfied liens on the homestead exceeds 85 percent of the just value of the homestead, the tax collector shall notify the owner that the portion of taxes, interest, and assessments which exceeds 85 percent of the just value of the homestead is due and payable within 30 days after the notice is sent. Failure to pay the amount due causes the total amount of deferred taxes, interest, and assessments to become delinquent.
(4) Each year, upon notification, each owner of property on which taxes, interest, and assessments have been deferred shall submit to the tax collector a list of, and the current value of, all outstanding liens on the owner’s homestead. Failure to respond to this notification within 30 days causes the total amount of deferred taxes, interest, and assessments to become payable within 30 days.
(5) If deferred taxes, interest, and assessments become delinquent, the tax collector shall sell a tax certificate for the delinquent taxes, interest, and assessments in the manner provided by s. 197.432.
History.—s. 7, ch. 77-301; s. 5, ch. 78-161; s. 149, ch. 85-342; s. 5, ch. 92-312; s. 1009, ch. 95-147; s. 20, ch. 2011-151.
Note.—Former s. 197.0169.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.272 - Prepayment of Deferred Taxes.

197.272 Prepayment of deferred taxes.—All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector. Any payment that is less than the total amount due must be equal to the amount of the deferred taxes, interest, and assessments, and the payment must be for 1 or more full years.
History.—s. 8, ch. 77-301; s. 150, ch. 85-342; s. 21, ch. 2011-151.
Note.—Former s. 197.017.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.282 - Distribution of Payments.

197.282 Distribution of payments.—When any deferred taxes, assessments, or interest is collected, the tax collector shall maintain a record of the payment. The tax collector shall distribute payments received in accordance with the procedures for distribution of ad valorem taxes, non-ad valorem assessments, or redemption moneys as prescribed in this chapter.
History.—s. 9, ch. 77-301; s. 6, ch. 78-161; s. 151, ch. 85-342; s. 22, ch. 2011-151.
Note.—Former s. 197.0171.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.292 - Construction.

197.292 Construction.—This chapter does not:
(1) Prohibit the collection of personal property taxes that become a lien against tax-deferred property;
(2) Defer payment of special assessments to benefited property other than those specifically allowed to be deferred; or
(3) Affect any provision of any mortgage or other instrument relating to property requiring a person to pay ad valorem taxes or non-ad valorem assessments.
History.—s. 10, ch. 77-301; s. 152, ch. 85-342; s. 6, ch. 89-328; s. 23, ch. 2011-151.
Note.—Former s. 197.0172.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.301 - Penalties.

197.301 Penalties.—
(1) The following penalties shall be imposed on any person who willfully files incorrect information for a tax deferral:
(a) The person shall pay the total amount of deferred taxes and non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 197.3632, and interest, which amount shall immediately become due.
(b) The person shall be disqualified from filing a tax deferral application for the next 3 years.
(c) The person shall pay a penalty of 25 percent of the total amount of deferred taxes, non-ad valorem assessments subject to collection pursuant to the uniform method of collection set forth in s. 197.3632, and interest.
(2) Any person against whom the penalties prescribed in this section have been imposed may appeal the penalties imposed to the value adjustment board within 30 days after the penalties are imposed.
History.—s. 11, ch. 77-301; s. 153, ch. 85-342; s. 162, ch. 91-112; s. 24, ch. 2011-151.
Note.—Former s. 197.0173.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.312 - Payment by Mortgagee.

197.312 Payment by mortgagee.—If any mortgagee elects to pay the taxes when an applicant qualifies for tax deferral, such election does not give the mortgagee the right to foreclose.
History.—s. 12, ch. 77-301; s. 154, ch. 85-342; s. 25, ch. 2011-151.
Note.—Former s. 197.0174.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.3182 - Tax Deadlines for Real Property Destroyed or Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole.

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197.3182 Tax deadlines for real property destroyed or rendered uninhabitable by Hurricane Ian or Hurricane Nicole.—
(1) Notwithstanding any other law, for ad valorem taxes and non-ad valorem assessments levied in 2022, for all real property that has been completely destroyed or otherwise rendered uninhabitable due to damage or destruction caused by Hurricane Ian or Hurricane Nicole:
(a) The deadlines set forth in s. 197.333 are suspended and extended as follows:
1. Ad valorem taxes and non-ad valorem assessments levied in 2022, shall be due and payable on January 1, 2023.
2. Ad valorem taxes and non-ad valorem assessments shall become delinquent on June 1, 2023.
3. All dates or time periods and their associated provisions relative to the collection of, or administrative procedures regarding, delinquent taxes and non-ad valorem assessments, including, but not limited to, the sale of tax certificates, are extended based on the June 1, 2023, delinquency date, in accordance with s. 197.333.
(b) The deadlines set forth in s. 197.162 governing discounts for payments of all taxes assessed on the county tax rolls and collected by the county tax collector before the delinquency date are extended as follows:
1. Four percent in November 2022, December 2022, and January 2023.
2. Three percent in February 2023.
3. Two percent in March 2023.
4. One percent in April 2023.
5. Zero percent in May 2023.
(c) The deadlines set forth in s. 197.222(1)(c) and (d) governing ad valorem taxes prepaid in installments and the discounts applied to those payments are suspended and extended for 60 days.
(2) This section operates retroactively to January 1, 2022, and expires January 1, 2024.
History.—s. 4, ch. 2022-272.
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Note.—Section 7, ch. 2022-272, provides that “[t]he Department of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to administer the creation of ss. 197.3181 and 197.3182, Florida Statutes, and the amendment made to s. 194.032, Florida Statutes, by this act. Notwithstanding any other law, emergency rules adopted pursuant to this section 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. This section expires July 1, 2024.”
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.322 - Delivery of Ad Valorem Tax and Non-Ad Valorem Assessment Rolls; Notice of Taxes; Publication and Mail.

197.322 Delivery of ad valorem tax and non-ad valorem assessment rolls; notice of taxes; publication and mail.—
(1) The property appraiser shall deliver to the tax collector the certified assessment roll along with his or her warrant and recapitulation sheet.
(2) The tax collector shall on November 1, or as soon as the assessment roll is open for collection, publish a notice in a local newspaper that the tax roll is open for collection.
(3) Within 20 working days after receipt of the certified ad valorem tax roll and the non-ad valorem assessment rolls, the tax collector shall send to each taxpayer appearing on such rolls, whose address is known to him or her, a tax notice stating the amount of current taxes due, discounts allowed for early payment, and that delinquent taxes are outstanding, if applicable. Pursuant to s. 197.3632, the form of the notice of non-ad valorem assessments and notice of ad valorem taxes shall be in the form specified in s. 197.3635, notwithstanding s. 195.022. The tax collector may send such notice electronically or by postal mail. Electronic transmission may be used only with the express consent of the property owner. Electronic transmission of tax notices may be sent earlier but may not be sent later than the postal mailing of the notices. If the notice of taxes is sent electronically and is returned as undeliverable, a second notice must be sent. However, the original electronic transmission used with the consent of the property owner is the official mailing for purpose of this section. A discount period may not be extended due to a tax bill being returned as undeliverable electronically or by postal mail. The postage for mailing or the cost of electronic transmission shall be paid out of the general fund of each local governing board, upon statement of the amount by the tax collector.
History.—s. 155, ch. 85-342; s. 65, ch. 88-130; s. 4, ch. 88-216; s. 6, ch. 90-343; s. 1010, ch. 95-147; s. 26, ch. 2011-151.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.3225 - Public Records Exemption; Taxpayer E-Mail Addresses.

197.3225 Public records exemption; taxpayer e-mail addresses.—A taxpayer’s e-mail address held by a tax collector for any of the following purposes is exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution:
(1) Sending a quarterly tax notice for prepayment of estimated taxes to the taxpayer pursuant to s. 197.222(3).
(2) Obtaining the taxpayer’s consent to send the tax notice described in s. 197.322(3).
(3) Sending an additional tax notice or delinquent tax notice to the taxpayer pursuant to s. 197.343.
(4) Sending a tax notice to a designated third party, mortgagee, or vendee pursuant to s. 197.344(1).
History.—s. 1, ch. 2015-13; s. 1, ch. 2020-166.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.323 - Extension of Roll During Adjustment Board Hearings.

197.323 Extension of roll during adjustment board hearings.—
(1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section.
(2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board.
History.—s. 156, ch. 85-342; s. 163, ch. 91-112.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.332 - Duties of Tax Collectors; Branch Offices.

197.332 Duties of tax collectors; branch offices.—
(1) The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to collect delinquent taxes, interest, and costs, by sale of tax certificates on real property and by seizure and sale of personal property. In exercising their powers to contract, the tax collector may perform such duties by use of contracted services or products or by electronic means. The use of contracted services, products, or vendors does not diminish the responsibility or liability of the tax collector to perform such duties pursuant to law. The tax collector may collect the cost of contracted services and reasonable attorney’s fees and court costs in actions on proceedings to recover delinquent taxes, interest, and costs.
(2) A county tax collector may establish one or more branch offices by acquiring title to real property or by lease agreement. The tax collector may hire staff and equip such branch offices to conduct state business, or, if authorized to do so by resolution of the county governing body, conduct county business pursuant to s. 1(k), Art. VIII of the State Constitution. The department shall rely on the tax collector’s determination that a branch office is necessary and shall base its approval of the tax collector’s budget in accordance with the procedures of s. 195.087(2).
History.—s. 157, ch. 85-342; s. 10, ch. 91-295; s. 54, ch. 94-353; s. 7, ch. 98-139; s. 27, ch. 2011-151.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 197 - Tax Collections, Sales, and Liens › 197.333 - When Taxes Due; Delinquent.

197.333 When taxes due; delinquent.—All taxes shall be due and payable on November 1 of each year or as soon thereafter as the certified tax roll is received by the tax collector. Taxes shall become delinquent on April 1 following the year in which they are assessed or immediately after 60 days have expired from the mailing of the original tax notice, whichever is later. If the delinquency date for ad valorem taxes is later than April 1 of the year following the year in which taxes are assessed, all dates or time periods specified in this chapter relative to the collection of, or administrative procedures regarding, delinquent taxes shall be extended a like number of days.
History.—s. 158, ch. 85-342.