reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.0055 - Exemption for Deployed Servicemembers

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule applies to the exemption
				provided in section 196.173, F.S., for
				servicemembers who receive a homestead exemption and who were deployed during
				the previous tax year. For the purposes of this rule the following definitions
				will apply:
(a) "Servicemember" means a
				member or former member of:
1. Any branch of
				the United States military or military reserves,
2. The United States Coast Guard or its
				reserves, or
3. The Florida
				National Guard.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.006 - Exemption for Totally and Permanently Disabled Persons

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule applies to the total exemption
				from taxation for the homestead property of a totally and permanently disabled
				person.
(2) The homestead property
				of a quadriplegic is exempt.
(3) To
				provide evidence of entitlement to the exemption, a quadriplegic must furnish
				to the property appraiser one of the following:
(a) A certificate of disability, Form DR-416
				(incorporated by reference in rule
				12D-16.002, F.A.C.), from two
				doctors of this state licensed under chapter 458 or 459, F.S.; or
(b) A certificate of disability from the
				United States Department of Veterans Affairs or its
				predecessor.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.008 - Homestead Exemptions - Legal or Equitable Title

Current through Reg. 50, No. 138; July 16, 2024
(1) The Constitution requires that the
				homestead claimant have the legal title or beneficial title in equity to the
				real property claimed as his tax-exempt homestead. Section
				196.031(1),
				F.S., requires that the deed or other instrument to homestead property be
				recorded in order to qualify for homestead exemption.
(2) Vendees in possession of real estate
				under bona fide contracts to purchase shall be deemed to have equitable title
				to real estate.
(3) A recitation in
				a contract for the purchase and sale of real property, that the equitable title
				shall not pass until the full purchase price is paid, does not bar the
				purchaser thereof from claiming homestead exemption upon the same if he
				otherwise qualifies.
(4) Assignment
				of a contract for deed to secure a loan will not defeat a claim for homestead
				exemption by the vendee in possession.
(5) A forfeiture clause in a contract for
				deed for non-payment of installments will not prevent the vendee from claiming
				homestead exemption.
(6) A vendee
				under a contract to purchase, in order to be entitled to homestead exemption,
				must show that he is vested with the beneficial title in the real property by
				reason of said contract and that his possession is under and pursuant to such
				contract.
(7) A grantor may not
				convey property to a grantee and still claim homestead exemption even though
				there is a mutual agreement between the two that the deed is not to be recorded
				until some date in the future. The appraiser is justified in presuming that the
				delivery took place on the date of conveyance until such evidence is presented
				showing otherwise sufficient to overcome such presumption. The appraiser may
				back assess the property upon discovery that the exemption was granted
				erroneously.
(8) A person who owns
				a leasehold interest in either a residential or a condominium parcel pursuant
				to a bona fide lease having an original term of 98 years or more, shall be
				deemed to have legal or beneficial and equitable title to that property for the
				purpose of homestead exemption and no other purpose.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.001,
					 196.031,
					 196.041
					 FS.
New 10-12-76, Formerly 12D-7.08, Amended
					 12-27-94.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.009 - Homestead Exemptions - Life Estates

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				life estate will support a claim for homestead exemption.
(2) Where the owner of a parcel of real
				property conveys it to another who is a member of a separate family unit
				retaining a life estate in an undivided one-half interest therein, and each of
				such parties make their permanent homes in separate residential units located
				upon the said property, each would be entitled to homestead exemption on that
				part of the land occupied by them and upon which they make their permanent
				home.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.001,
					 196.031,
					 196.041
					 FS.
New 10-12-76, Formerly
					 12D-7.09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.010 - Homestead Exemptions - Remainders

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				future estate, whether vested or contingent, will not support a claim for
				homestead exemption during the continuance of a prior estate. (Aetna Insurance
				Co. v. La Gassee, 223 So.2d 727 (Fla. 1969)).
(2) If the remainderman is in possession of
				the property during a prior estate, he must be claiming such right to
				possession under the prior estate and not by virtue of his own title; it must
				be presumed that the right granted under the life estate is something less than
				real property and incapable of supporting a claim for homestead
				exemption.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.001,
					 196.031,
					 196.041
					 FS.
New 10-12-76, Formerly
					 12D-7.10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.011 - Homestead Exemptions - Trusts

Current through Reg. 50, No. 138; July 16, 2024
The beneficiary of a passive or active trust has equitable
				  title to real property if he is entitled to the use and occupancy of such
				  property under the terms of the trust; therefore, he has sufficient title to
				  claim homestead exemption. AGO 90-70. Homestead tax exemption may not be based
				  upon residence of a beneficiary under a trust instrument which vests no present
				  possessory right in such beneficiary.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.001,
					 196.031,
					 196.041
					 FS.
New 10-12-76, Formerly 12D-7.11, Amended
					 2-25-96.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.012 - Homestead Exemptions - Joint Ownership

Current through Reg. 50, No. 138; July 16, 2024
(1) No residential unit shall be entitled to
				more than one homestead tax exemption.
(2) No family unit shall be entitled to more
				than one homestead tax exemption.
(3) No individual shall be entitled to more
				than one homestead tax exemption.
(4)
(a)
				This paragraph shall apply where property is held by the entireties or jointly
				with a right of survivorship.
1. Provided no
				other co-owner resides on the property, a resident co-owner of such an estate,
				if otherwise qualified, may receive the entire exemption.
2. Where another co-owner resides on the
				property, in the same residential unit, the resident co-owners of such an
				estate, if otherwise qualified, must share the exemption in proportion to their
				ownership interests.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.013 - Homestead Exemptions - Abandonment

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Temporary absence from the homestead for health, pleasure or business reasons
				would not deprive the property of its homestead character (Lanier v. Lanier,
				116 So. 867 (Fla. 1928)).
(2) When
				a resident and citizen of Florida, now entitled to tax exemption under Section
				6, Article VII of the State Constitution upon certain real property owned and
				occupied by him, obtains an appointment of employment in Federal Government
				services that requires him to reside in Washington, District of Columbia, he
				does not lose his right to homestead exemption if his absence is temporary. He
				may not, however, acquire another homestead at the place of his employment, nor
				may he rent the property during his absence as this would be considered
				abandonment under section
				196.061, F.S.
(3) Temporary absence, regardless of the
				reason for such, will not deprive the property of its homestead character,
				providing an abiding intention to return is always present. This abiding
				intention to return is not to be determined from the words of the homesteader,
				but is a conclusion to be drawn from all the applicable facts (City of
				Jacksonville v. Bailey, 30 So.2d 529 (Fla. 1947)).
(4) Commitment to an institution as an
				incompetent will not of itself constitute an abandonment of homestead
				rights.
(5) Property used as a
				residence and also used by the owner as a place of business does not lose its
				homestead character. The two uses should be separated with that portion used as
				a residence being granted the exemption and the remainder being
				taxed.
(6) Homestead property that
				is uninhabitable due to damage or destruction by misfortune or calamity shall
				not be considered abandoned in accordance with the provisions of section
				196.031(6),
				F.S., where:
(a) The property owner notifies
				the property appraiser of his or her intent to repair or rebuild the
				property;
(b) The property owner
				notifies the property appraisers of his or her intent to occupy the property
				after the property is repaired or rebuilt;
(c) The property owner does not claim
				homestead exemption elsewhere; and,
(d) The property owner commences the repair
				or rebuilding of the property within three (3) years after January 1 following
				the damage or destruction to the property.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.0135 - Homestead Exemptions - Mobile Homes

Current through Reg. 50, No. 138; July 16, 2024
(1)
				For purposes of qualifying for the homestead exemption, the mobile home must be
				determined to be permanently affixed to realty, as provided in rule chapter
				12D-6, F.A.C. Otherwise, the applicant must be found to be making his permanent
				residence on realty.
(2) Where a
				mobile home owner utilizes a mobile home as a permanent residence and owns the
				land on which the mobile home is located, the owner may, upon proper
				application, qualify for a homestead exemption.
(3) Joint tenants holding an undivided
				interest in residential property are each entitled to a full homestead
				exemption to the extent of each joint tenant's interest, provided all requisite
				conditions are met. Joint tenants owning a mobile home qualify for a homestead
				exemption even though the property on which the mobile home is located is owned
				in joint tenancy by more persons than just those who own the mobile home. Each
				separate residential or family unit is entitled to a homestead exemption. The
				value of the applicant's proportionate interest in the land shall be added to
				the value of the applicant's proportionate interest in the mobile home and this
				value may be exempted up to the statutory limit.
(4) If a mobile home is owned as an estate by
				the entireties, the homestead exemptions of section
				196.031, F.S. and the additional
				homestead exemptions are applicable if either spouse qualifies.
(5) No homestead exemption shall be allowed
				by the property appraiser if there is no current license sticker on January 1,
				unless the property appraiser determines prior to the July 1 deadline for
				denial of the exemption that the mobile home was in fact permanently affixed on
				January 1 to real property and the owner of the mobile home is the same as the
				owner of the land.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.075,
					 196.012,
					 196.031,
					 196.041,
					 196.081,
					 196.091,
					 196.101,
					 196.202
					 FS.
New 5-13-92.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.014 - Homestead Exemptions - Civil Rights

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Although loss of suffrage is one consequence of a felony conviction, the person
				so convicted is not thereby deprived of his right to obtain homestead
				exemption.
(2) An unmarried minor
				whose disabilities of non-age have not been removed may not maintain a
				permanent home away from his parents such as to entitle him or her to homestead
				exemption (Beckman v. Beckman, 43 So. 923 (Fla. 1907)).
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.031
					 FS.
New 10-12-76, Formerly
					 12D-7.14.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.0142 - Additional Homestead Exemption

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				taxpayer who receives the $25, 000 homestead exemption may claim the additional
				homestead exemption of up to $25, 000 on the assessed value greater than $50,
				000.
(2) To apply for the
				additional homestead exemption, no new application form is needed. Form DR-501,
				(incorporated by reference in rule
				12D-16.002, F.A.C.), will be
				considered the application for exemption.
(3) The additional homestead exemption
				applies only to non-school levies.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.114,
					 196.031,
					 196.075,
					 196.082,
					 196.196,
					 196.24
					 FS.
New 11-1-12.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.0143 - Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income

Current through Reg. 50, No. 138; July 16, 2024
(1) The following
				procedures apply in counties and municipalities that have granted additional
				homestead exemptions for persons 65 and older on January 1, whose household
				income for the prior year does not exceed $20, 000, adjusted annually on
				January 1, by the percentage change in the average cost-of-living index. The
				annual adjusted income limitation for person 65 and older is available on the
				Department's website at
				floridarevenue.com/property/Pages/DataPortal.aspx.
(2) A taxpayer applying for an additional
				exemption for the first time is required to submit an Original Application for
				Homestead and Related Tax Exemptions (Form DR-501) and a Household Income Sworn
				Statement and Return (Form DR-501SC) to the property appraiser by March 1 of
				the current tax year. Forms DR-501 and DR-501SC are incorporated by reference
				in Rule 12D-16.002, F.A.C. The sworn
				statement and return must be supported by copies of the documents listed in
				Form DR-501SC required to be submitted for inspection by the property
				appraiser.
(3) The property
				appraiser may rely on information submitted with the Form DR-501SC for
				appropriate proof of age.
(4) The
				property appraiser may not grant the exemption if the required documentation
				including what is requested by the property appraiser is not
				provided.
(5) After the property
				appraiser has granted the exemption, the property appraiser must annually
				notify the taxpayer of the adjusted income limitation. The taxpayer must notify
				the property appraiser by May 1, if the taxpayer's household income exceeds the
				adjusted income limitation. The property appraiser may use Form DR-500AR,
				Removal of Homestead Exemption(s) [front side of form]; Automatic Renewal for
				Homestead Exemption [back side of form], to exchange this information. Form
				DR-500AR is incorporated by reference in Rule
				12D-16.002,
				F.A.C.
Rulemaking Authority
					 195.027(1),
					 196.075(4)(d),
					 (5) FS. Law Implemented
					 193.074,
					 196.075
					 FS.
New 12-30-99, Amended 12-30-02, 11-1-12,
					 6-13-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.015 - Educational Exemption

Current through Reg. 50, No. 138; July 16, 2024
(1) Actual
				membership in or a bona fide application for membership in the accreditation
				organizations or agencies enumerated in Section
				196.012(5),
				F.S., shall constitute prima facie evidence that the applicant is an
				educational institution, the property of which may qualify for
				exemption.
(2) If the
				aforementioned application has not been made, the property appraiser, in
				determining whether the requirements of Section
				196.198, F.S., have been
				satisfied, may consider information such as that considered by the
				accreditation organizations or agencies enumerated in Section
				196.012(5),
				F.S., in granting membership, certification, or accreditation.
(3) A child care facility that achieves Gold
				Seal Quality status under Section
				1002.945, F.S., and that is
				either licensed under Section
				402.305, F.S., or exempt from
				licensing under Section
				402.316, F.S., is considered an
				educational institution for the education exemption from ad valorem
				tax.
(4) Facilities, or portions
				thereof, used to house a charter school which meet the qualifications for
				exemption are exempt from ad valorem taxation as provided under Section
				196.1983, F.S.
(5) An institution of higher education
				participating in the Higher Educational Facilities Financing Act, created under
				chapter 2001-79, Laws of Florida, is considered an educational institution for
				exemption from ad valorem tax. An institution of higher education, as defined,
				means an independent nonprofit college or university which is located in and
				chartered by the state; which is accredited by the Commission on Colleges of
				the Southern Association of Colleges and Schools; which grants baccalaureate
				degrees; and which is not a state university or state community
				college.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.012,
					 196.198,
					 196.1983,
					 402.26 FS., Chapter 2001-79,
					 LOF.
New 10-12-76, Formerly 12D-7.15, Amended 12-30-97,
					 12-30-99, 1-2-01, 12-3-01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.0155 - Enterprise Zone Exemption for Child Care Facilities (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.095
					 FS.
New 12-30-99, Repealed
					 2-8-24.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.016 - Governmental Exemptions

Current through Reg. 50, No. 138; July 16, 2024
(1) State property
				used for a governmental purpose shall include such property used for a purpose
				for the benefit of the people of this state and which is essential to the
				existence of the state as a governmental agency or serves a function or purpose
				which would otherwise be a valid allocation of public funds.
(2) Real property of a county authority
				utilized for a governmental purpose shall be exempt from taxation (Hillsborough
				Co. Aviation Authority v. Walden, 210 So.2d 193 (Fla. 1968)).
(3) Exclusive use of property for a municipal
				purpose shall be construed to mean a public purpose and exemption shall inure
				to the property itself, wherever located within the state when owned and used
				for municipal purposes (Gwin v. City of Tallahassee, 132 So.2d 273 (Fla. 1961);
				Overstreet v. Indian Creek Village, 248 So.2d 2 (Fla. 1971)).
(4) Property exempt from ad valorem taxation
				as property of the United States includes:
(a)
				Any real property received or owned by the National Park Foundation.
(b) Any real property held by the Roosevelt
				Campobello International Park Commission.
(c) Any real property of the United States
				Housing Authority.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.017 - Exemption of Homes for the Aged (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.197,
					 196.1975,
					 213.05
					 FS.
New 10-12-76, Formerly 12D-7.17, Amended 10-11-77,
					 12-28-95, 12-30-99, Repealed
					 1-2-01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.018 - Fraternal and Benevolent Organizations

Current through Reg. 50, No. 138; July 16, 2024
(1) The property of non-profit fraternal and
				benevolent organizations is entitled to full or predominant exemption from ad
				valorem taxation when used exclusively or predominantly for charitable,
				educational, literary, scientific or religious purposes. The extent of the
				exemption to be granted to fraternal and benevolent organizations shall be
				determined in accordance with those provisions of chapter 196, F.S., which
				govern the exemption of all property used for charitable, educational,
				literary, scientific or religious purposes.
(2) The exclusive or predominant use of
				property or portions of property owned by fraternal and benevolent
				organizations and used for organization, planning, and fund-raising activity
				under section 196.193(3),
				F.S., for charitable purposes constitutes the use of the property for exempt
				purposes to the extent of the exclusive or predominant use. The incidental use
				of said property for social, fraternal, or similar meetings shall not deprive
				the property of its exempt status. It is not necessary that public funds
				actually be allocated for such function or service pursuant to section
				196.012(7),
				F.S.
(3) Any part or portion of the
				real or personal property of a fraternal or benevolent organization leased or
				rented for commercial or other non-exempt purposes, or used by such
				organization for commercial purposes, such as a bar, restaurant, or swimming
				pool, shall not be exempt from ad valorem taxes but shall be taxable to the
				extent specified in sections
				196.192 and
				196.012(3),
				F.S. In determining commercial purposes, pursuant to sections
				196.195(2)(e)
				and 196.196(1)(b),
				F.S., the reasonableness of the charges in relation to the value of the
				services shall be considered as well as whether the excess is used to pay
				maintenance and operational expenses in furthering the exempt purposes or to
				provide services to persons unable to pay for the
				services.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.012,
					 196.192,
					 196.195,
					 196.196
					 FS.
New 10-12-76, Formerly 12D-7.18, Amended 11-21-91,
					 12-30-99.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.019 - Tangible Personal Property Exemption

Current through Reg. 50, No. 138; July 16, 2024
(1) The filing of a complete Form DR-405, or
				Form DR-470A (incorporated by reference in rule
				12D-16.002, F.A.C.) shall be
				considered the application for exemption.
(2) Taxpayers who fail to file complete
				returns by April 1 or within any applicable extension period, shall not receive
				the $25, 000 exemption. However, at the option of the property appraiser,
				owners of property previously assessed without a return being filed may qualify
				for the exemption without filing an initial return. Nothing in this rule shall
				preclude a property appraiser from requiring that Form DR-405 be filed. Returns
				not timely filed shall be subject to the penalties enumerated in section
				193.072, F.S. Claims of more
				exemptions than allowed under section
				196.183(1),
				F.S., are subject to the taxes exempted as a result of wrongfully claiming the
				additional exemptions plus penalties on these amounts as enumerated in section
				196.183(5),
				F.S.
(3) Section
				196.183(1),
				F.S., states that a single return must be filed, and therefore a single
				exemption granted, for all freestanding equipment not located at the place
				where the owner of tangible personal property transacts business.
(4) "Site where the owner of tangible
				personal property transacts business."
(a)
				Section 196.183(2),
				F.S., defines "site where the owner of tangible personal property transacts
				business." A "site where the owner of tangible personal property transacts
				business" includes facilities where the business ships or receives goods,
				employees of the business are located, goods or equipment of the business are
				stored, or goods or services of the business are produced, manufactured, or
				developed, or similar facilities located in offices, stores, warehouses,
				plants, or other locations of the business. Sites where only the freestanding
				property of the owner is located shall not be considered sites where the owner
				of tangible personal property transacts business.
(b) Example: A business owns copying machines
				or other freestanding equipment for lease. The location where the copying
				machines are leased or where the freestanding equipment of the owner is placed
				does not constitute a site where the owner of the equipment transacts business.
				If it is not a site where one or more of the activities stated in subsection
				(a) occur, for purposes of the tangible personal property exemption, it is not
				considered a site where the owner transacts business.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.020 - Exemption for Real Property Dedicated in Perpetuity for Conservation

Current through Reg. 50, No. 138; July 16, 2024
(1) To apply for the exemption in section
				196.26, F.S., a property owner
				must submit an original application to the property appraiser by March 1, as
				outlined in section 196.011, F.S.
(2) The Department prescribes Form DR-418C,
				Real Property Dedicated in Perpetuity for Conservation, Exemption Application,
				incorporated by reference in rule
				12D-16.002, F.A.C. Property
				owners must use this form to apply for the exemption in section
				196.26, F.S.
(3) If the land is no longer eligible for
				this exemption, the owner must promptly notify the property appraiser. If the
				owner fails to notify the property appraiser and it is determined the land was
				not eligible for this exemption for any time within the last 10 years, the
				owner is subject to taxes exempted plus 18% interest each year and a penalty of
				100% of the taxes exempted. Any property of the owner will be subject to a lien
				for the unpaid taxes and penalties. (section
				196.011,
				F.S.).
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.011,
					 196.26
					 FS.
New 11-1-12, Amended
					 9-19-17.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.001 - All Property to Be Assessed

Current through Reg. 50, No. 138; July 16, 2024
(1) General.
(a) The property appraiser shall make a
				determination of the value of all property (whether such property is taxable,
				wholly or partially exempt, or subject to classification reflecting a value
				less than its just value at its present highest and best use) located within
				the county according to its just or fair market value on the first day of
				January of each year and enter the same upon the appropriate assessment roll
				under the heading "Just Value." If the parcel qualifies for a classified use
				assessment, the classified use value shall be shown under the heading
				"Classified Use Value."
(b) The
				following are specifically excluded from the requirements of paragraph (a)
				above:
1. Streets, roads, and highways. The
				appraiser is not required to, but may assess and include on the appropriate
				assessment roll streets, roads, and highways which have been dedicated to or
				otherwise acquired by a municipality, a county, or a state or federal agency.
a. The terms "streets, " "roads, " and
				"highways" include all public rights-of-way for either or both pedestrian or
				vehicular travel.
b. The phrase "or
				otherwise acquired" shall mean that title to the property is vested in the
				municipality, county, state, or federal agency and shall not include an
				easement or mere right of use.
2. Improvements or portions not substantially
				completed on January 1 shall have no value placed thereon.
3. Inventory is exempt.
4. Growing annual agricultural crops,
				nonbearing fruit trees, nursery stock.
5. Household goods and personal effects of
				every person residing and making his or her permanent home in this state are
				exempt from taxation. Title to such household goods and personal effects may be
				held individually, by the entireties, jointly, or in common with others.
				Storage in a warehouse, or other place of safekeeping, in and of itself, does
				not alter the status of such property. Personal effects is a category of
				personal property which includes such items as clothing, jewelry, tools, and
				hobby equipment. No return of such property or claim for exemption need be
				filed by an eligible owner and no entries need be shown on the assessment
				roll.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.002 - Completion and Submission of Assessment Rolls

Current through Reg. 50, No. 138; July 16, 2024
(1) The property appraiser shall complete the
				valuation of all property within his or her county and shall enter the
				valuations on the appropriate assessment roll not later than July 1 of each
				year.
(2) The Executive Director
				may, for a good cause shown, extend beyond July 1 the time for completion of
				any assessment roll.
(a) In requesting an
				extension of time for completion of assessments, the property appraiser shall
				file a request for such extension on a form prescribed by the Department or in
				an official letter which shall include the following:
1. An indication of the assessment roll or
				rolls for which an extension of time is requested for completion and the
				property appraiser's estimate of the time needed for completion of each such
				roll.
2. The specific grounds upon
				which the request for extension of the time of completion of the assessment
				roll or rolls is based.
3. A
				statement that "the failure to complete the assessment roll(s) not later than
				July 1 of the taxable year is not due to negligence, carelessness, nor dilatory
				action over which I exercise any power, authority, or control."
4. Date and signature of the property
				appraiser making the request.
5. If
				the request for extension of time is for more than 10 days and the request is
				not received in the office of the Executive Director prior to June 10 of the
				year in which the request is made, a statement as to why the request was not
				filed prior to June 10. A request for an extension of time of 10 days or less
				may be made at any time provided the request is received by the Executive
				Director prior to July 1.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.003 - Possessory Interest on the Roll

Current through Reg. 50, No. 138; July 16, 2024
The property appraiser shall enter the assessed value of an
				  assessable possessory interest on the appropriate assessment roll according to
				  the nature or character of the property possessed. Stated in other terms, if
				  the possessory interest is in real property, then the assessment shall appear
				  on the real property assessment roll; if it is an interest in tangible personal
				  property or inventory, then the assessment shall appear on the Tangible
				  Personal Property Assessment Roll.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.011,
					 193.011,
					 193.085,
					 193.114,
					 213.05
					 FS.
New 12-7-76, Formerly
					 12D-8.03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.004 - Notice of Proposed Increase of Assessment from Prior Year

Current through Reg. 50, No. 138; July 16, 2024
The notice mailed pursuant to Section
				  194.011, F.S., and Rule
				  12D-8.005, F.A.C., shall contain
				  a statement advising the taxpayer that:
(1) Upon request the property appraiser or a
				member of his or her staff shall agree to a conference regarding the
				correctness of the assessment; and,
(2) He or she has a right to petition to the
				value adjustment board, and the procedures for doing so.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 194.011,
					 213.05
					 FS.
New 12-7-76, Amended 7-10-78, Formerly
					 12D-8.04.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.005 - Assessing Property Not Returned as Required by Law and Penalties Thereon

Current through Reg. 50, No. 138; July 16, 2024
(1) The due date without an extension granted
				pursuant to Section 193.063, F.S., is April 1.
(a) If the taxpayer has failed to file a
				return on or before the due date, including any extensions, then, based upon
				the best information available, the property appraiser shall list the
				appropriate property on a return, assess it, and apply the 25 percent penalty
				thereon. An assessment made in this manner shall be considered an increased
				assessment and notice must be sent thereof in accordance with the provisions of
				Section 194.011, F.S., and Rule
				12D-8.004, F.A.C.
(b) If a return is filed before the fifth
				month from the due date or the extended due date of the return, the penalty
				shall be reduced in accordance with the penalty schedule in Section
				193.072(1)(b),
				F.S., and the property appraiser is authorized to waive the penalty entirely
				upon finding that good cause has been shown.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.006 - Assessment of Property for Back Taxes

Current through Reg. 50, No. 138; July 16, 2024
(1) "Escape taxation" means to get free of
				tax, to avoid taxation, to be missed from being taxed, or to be forgotten for
				tax purposes. Improvements, changes, or additions which were not taxed because
				of a clerical or some other error and are a part of and encompassed by a real
				property parcel which has been duly assessed and certified, should be included
				in this definition if back taxes are due under Section
				193.073,
				193.092 or
				193.155(8),
				F.S. Property under-assessed due to an error in judgment should be excluded
				from this definition. Korash v. Mills, 263 So.2d 579 (Fla. 1972).
(2) The property appraiser shall, in addition
				to the assessment for the current year:
(a)
				Make a separate assessment for each year (not to exceed three) that the
				property has been entirely omitted from the assessment roll;
(b) Determine the value of the property as it
				existed on January 1 of each year that the property escaped taxation;
(c) Distinctly note on the assessment roll
				the year for which each assessment is made; and,
(d) Apply the millage levy for the year
				taxation was escaped, add the penalties, if applicable, and extend the tax.
				This shall be done for each year the property has escaped taxation, not to
				exceed three years.
(e) Assessments
				for back taxes shall appear on the assessment roll immediately following the
				assessment of the property for the current year, or on a supplemental roll
				immediately following the current roll.
(f) Any tabulation of valuations from the
				current roll shall not include assessments for back taxes but shall include,
				immediately after tabulations of the current roll totals, the corresponding
				tabulations for back assessed property with a notation identifying the figure
				as such.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.0061 - Assessments; Homestead Property Assessments at Just Value (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1) FS.
					 Law Implemented 193.011,
					 193.023,
					 193.155
					 FS.
New 12-27-94, Amended 10-2-07, 11-1-12, Repealed
					 6-14-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.0062 - Assessments; Homestead; Limitations

Current through Reg. 50, No. 138; July 16, 2024
(1)
				This rule governs the determination of the assessed value of property subject
				to the homestead assessment limitation under Article VII, Section 4(d), Florida
				Constitution and Section
				193.155, F.S., except as it
				relates to changes, additions or improvements, changes of ownership,
				corrections, and transfers of homestead assessment limitation difference
				("portability").
(2) Just value is
				the standard for assessment of homestead property, subject to the provisions of
				Article VII, Section 4(d), Florida Constitution. Therefore, the property
				appraiser is required to determine the just value of each individual homestead
				property on January 1 of each year as provided in Section
				193.011, F.S.
(3) Unless subsection (5) or (6) of this rule
				require a lower assessment, the assessed value shall be equal to the just value
				as determined under subsection (2) of this rule.
(4) The assessed value of each individual
				homestead property shall change annually, but shall not exceed just
				value.
(5) Where the current year
				just value of an individual property exceeds the prior year assessed value, the
				property appraiser is required to increase the prior year's assessed value by
				the lower of:
(a) Three percent; or
(b) The percentage change in the Consumer
				Price Index (CPI) for all urban consumers, U.S. City Average, all items
				1967=100, or successor reports for the preceding calendar year as initially
				reported by the United States Department of Labor, Bureau of Labor
				Statistics.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.0063 - Assessment of Changes, Additions, or Improvements to a Homestead (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1) FS.
					 Law Implemented 192.042,
					 193.011,
					 193.023,
					 193.155,
					 193.1551
					 FS.
New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07, Repealed
					 6-14-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.0064 - Assessments; Correcting Errors in Assessments of a Homestead

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule applies where any change,
				addition, or improvement is not considered in the assessment of a property as
				of the first January 1 after it is substantially completed. The property
				appraiser must determine the just value for such change, addition, or
				improvement, and adjust the assessment for the year following the substantial
				completion of the change, addition, or improvement, as if the assessment had
				been correctly made. The property appraiser must adjust the assessed value of
				the homestead property for all subsequent years.
(2) If an error is made in the assessment of
				any homestead due to a material mistake of fact concerning an essential
				characteristic of the property, the assessment shall be adjusted for each
				erroneous year. This adjustment is for prospective application only. For
				purposes of this subsection, the term "material mistake of fact" means any and
				all mistakes of fact, relating to physical characteristics of property,
				considered in arriving at the assessed value of a property that, if corrected,
				would affect the assessed value of that property.
(3) This subsection shall apply where the
				property appraiser determines that a person who was not entitled to the
				homestead exemption or the homestead property assessment increase limitation
				was granted it for any year or years within the prior 10 years.
(a) The property appraiser shall take the
				following actions:
1. Serve upon the owner a
				notice of intent to record in the public records of the county a notice of tax
				lien against any property owned by that person in the county in the amount of
				the unpaid taxes, plus a penalty of 50 percent of the unpaid taxes for each
				year and 15 percent interest on the unpaid taxes per year. The owner of the
				property must be given the opportunity to pay the taxes and any applicable
				penalties and interest within 30 days. If the homestead exemption or the
				homestead property assessment increase limitation was improperly granted as a
				result of a clerical mistake or omission, the person or entity improperly
				receiving the property assessment limitation may not be assessed penalties or
				interest.
2. Record in the public
				records of the county a notice of tax lien against any property owned by this
				person in the county and identify all property included in this notice of tax
				lien.
3. The property appraiser
				shall correct the rolls to disallow the exemption and the homestead assessment
				increase limitation for any years to which the owner was not entitled to
				either.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.0065 - Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications

Current through Reg. 50, No. 138; July 16, 2024
(1) For purposes of this rule, the following
				definitions apply.
(a) The "previous property
				appraiser" means the property appraiser in the county where the taxpayer's
				previous homestead property was located.
(b) The "new property appraiser" means the
				property appraiser in the county where the taxpayer's new homestead is
				located.
(c) The "previous
				homestead" means the homestead which the assessment difference is being
				transferred from.
(d) The "new
				homestead" means the homestead which the assessment difference is being
				transferred to.
(e) "Assessment
				difference" means the difference between assessed value and just value
				attributable to Section
				193.155,
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.00659 - Notice of Change of Ownership or Control of Non-Homestead Property

Current through Reg. 50, No. 138; July 16, 2024
(1) Any person or entity that owns
				non-homestead property that is entitled to receive the 10 percent assessment
				increase limitation under Section
				193.1554 or
				193.1555, F.S., must notify the
				property appraiser of the county where the property is located of any change of
				ownership or control as defined in Sections
				193.1554(5) and
				193.1555(5),
				F.S. This notification is not required if a deed or other instrument of title
				has been recorded in the county where the parcel is located.
(2) As provided in Sections
				193.1554(5) and
				193.1555(5),
				F.S., a change of ownership or control means any sale, foreclosure, transfer of
				legal title or beneficial title in equity to any person, or the cumulative
				transfer of control or of more than fifty (50) percent of the ownership of the
				legal entity that owned the property when it was most recently assessed at just
				value.
(3) For purposes of a
				transfer of control, "controlling ownership rights" means voting capital stock
				or other ownership interest that legally carries voting rights or the right to
				participate in management and control of the legal entity's activities. The
				term also includes an ownership interest in property owned by a limited
				liability company or limited partnership that is treated as owned by its sole
				member or sole general partner.
(4)
(a) A cumulative transfer of control of the
				legal entity that owns the property happens when any of the following occur:
1. The ownership of the controlling ownership
				rights changes and either:
a. A shareholder or
				other owner that did not own more than fifty (50) percent of the controlling
				ownership rights becomes an owner of more than fifty (50) percent of the
				controlling ownership rights, or
b.
				A shareholder or other owner that owned more than fifty (50) percent of the
				controlling ownership rights becomes an owner of less than fifty (50) percent
				of the controlling ownership rights.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.0068 - Reduction in Assessment for Living Quarters of Parents or Grandparents

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) In
				accordance with Section
				193.703, F.S., and s. 4(e), Art.
				VII of the State Constitution, the board of county commissioners of any county
				may adopt an ordinance to provide for a reduction in the assessed value of
				homestead property equal to any increase in assessed value of the property
				which results from the construction or reconstruction of the property for the
				purpose of providing living quarters for one or more natural or adoptive
				parents or grandparents of the owner of the property or of the owner's spouse
				if at least one of the parents or grandparents for whom the living quarters are
				provided is at least 62 years of age. The board of county commissioners shall
				deliver a copy of any ordinance adopted under Section
				193.703, F.S., to the property
				appraiser.
(b) The reduction in
				assessed value resulting from an ordinance adopted pursuant to Section
				193.703, F.S., shall be
				applicable to the property tax levies of all taxing authorities levying tax
				within the county.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.007 - Preparation of Assessment Rolls

Current through Reg. 50, No. 138; July 16, 2024
(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 all locally assessed taxable tangible personal
				property; and,
(c) Centrally
				assessed property assessment roll.