The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.114

193.114 Preparation of assessment rolls.—

(1) Each property appraiser shall prepare the following assessment rolls:

(a) Real property assessment roll.

(b) Tangible personal property assessment roll. This roll shall include taxable household goods and all other taxable tangible personal property.

(2) The real property assessment roll shall include:

(a) The just value.

(b) The school district assessed value.

(d) The difference between just value and school district and nonschool district assessed value for each statutory provision resulting in such difference.

(e) The school taxable value.

(f) The nonschool taxable value.

(g) The amount of each exemption or discount causing a difference between assessed and taxable value.

(h) The value of new construction.

(i) The value of any deletion from the property causing a reduction in just value.

(j) Land characteristics, including the land use code, land value, type and number of land units, land square footage, and a code indicating a combination or splitting of parcels in the previous year.

(k) Improvement characteristics, including improvement quality, construction class, effective year built, actual year built, total living or usable area, number of buildings, number of residential units, value of special features, and a code indicating the type of special feature.

(l) The market area code, according to department guidelines.

(m) The neighborhood code, if used by the property appraiser.

(n) The recorded selling price, ownership transfer date, and official record book and page number or clerk instrument number for each deed or other instrument transferring ownership of real property and recorded or otherwise discovered during the period beginning 1 year before the assessment date and up to the date the assessment roll is submitted to the department. The assessment roll shall also include the basis for qualification or disqualification of a transfer as an arms-length transaction. A decision qualifying or disqualifying a transfer of property as an arms-length transaction must be recorded on the assessment roll within 3 months after the date that the deed or other transfer instrument is recorded or otherwise discovered. If, subsequent to the initial decision qualifying or disqualifying a transfer of property, the property appraiser obtains information indicating that the initial decision should be changed, the property appraiser may change the qualification decision and, if so, must document the reason for the change in a manner acceptable to the executive director or the executive director’s designee. Sale or transfer data must be current on all tax rolls submitted to the department. As used in this paragraph, the term “ownership transfer date” means the date that the deed or other transfer instrument is signed and notarized or otherwise executed.

(o) A code indicating that the physical attributes of the property as of January 1 were significantly different than that at the time of the last sale.

(p) The name and address of the owner.

(q) The state of domicile of the owner.

(r) The physical address of the property.

(s) The United States Census Bureau block group in which the parcel is located.

(t) Information specific to the homestead property, including the social security number of the homestead applicant and the applicant’s spouse, if any, and, for homestead property to which a homestead assessment difference was transferred in the previous year, the number of owners among whom the previous homestead was split, the assessment difference amount, the county of the previous homestead, the parcel identification number of the previous homestead, and the year in which the difference was transferred.

(u) A code indicating confidentiality pursuant to s. 119.071.

(v) The millage for each taxing authority levying tax on the property.

(w) For tax rolls submitted subsequent to the tax roll submitted pursuant to s. 193.1142, a notation indicating any change in just value from the tax roll initially submitted pursuant to s. 193.1142 and a code indicating the reason for the change.

(3) The tangible personal property roll shall include:

(a) An industry code.

(b) A code reference to tax returns showing the property.

(d) The just value of leasehold improvements.

(e) The assessed value.

(f) The difference between just value and school district and nonschool district assessed value for each statutory provision resulting in such difference.

(g) The taxable value.

(h) The amount of each exemption or discount causing a difference between assessed and taxable value.

(i) The penalty rate.

(j) The name and address of the owner or fiduciary responsible for the payment of taxes on the property and an indicator of fiduciary capacity, as appropriate.

(k) The state of domicile of the owner.

(l) The physical address of the property.

(m) The millage for each taxing authority levying tax on the property.

(4)(a) For every change made to the assessed or taxable value of a parcel on an assessment roll subsequent to the mailing of the notice provided for in s. 200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director’s designee.

(b) For every change that decreases the assessed or taxable value of a parcel on an assessment roll between the time of complete submission of the tax roll pursuant to s. 193.1142(3) and mailing of the notice provided for in s. 200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director’s designee.

(5) For proprietary purposes, including the furnishing or sale of copies of the tax roll under s. 119.07(1), the property appraiser is the custodian of the tax roll and the copies of it which are maintained by any state agency. The department or any state or local agency may use copies of the tax roll received by it for official purposes and shall permit inspection and examination thereof under s. 119.07(1), but is not required to furnish copies of the records. A social security number submitted under s. 196.011(1) is confidential and exempt from s. 24(a), Art. I of the State Constitution and the provisions of s. 119.07(1). A copy of documents containing the numbers furnished or sold by the property appraiser, except a copy furnished to the department, or a copy of documents containing social security numbers provided by the department or any state or local agency for inspection or examination by the public, must exclude those social security numbers.

(6) The rolls shall be prepared in the format and contain the data fields specified pursuant to s. 193.1142.

History.—s. 17, ch. 70-243; ss. 10, 21, ch. 73-172; s. 21, ch. 74-234; s. 1, ch. 77-102; ss. 45, 46, ch. 77-104; s. 8, ch. 80-274; s. 4, ch. 81-308; s. 5, ch. 82-208; ss. 19, 64, 80, ch. 82-226; s. 130, ch. 91-112; s. 2, ch. 93-132; s. 1, ch. 94-130; s. 1466, ch. 95-147; s. 50, ch. 96-406; s. 7, ch. 2006-312; s. 4, ch. 2007-339; s. 1, ch. 2008-173; s. 4, ch. 2012-193.

Note.—Consolidation of provisions of former ss. 193.041, 193.051, 193.061, 193.071, 193.113, 193.131, 193.251, 193.261, 193.361-193.381, 193.392.

F.S. 193.114 on Google Scholar

F.S. 193.114 on Casetext

Amendments to 193.114

Arrestable Offenses / Crimes under Fla. Stat. 193.114

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.114.

Annotations, Discussions, Cases:

Cases from cite.case.law:

SOWELL, v. PANAMA COMMONS L. P., 192 So. 3d 27 (Fla. 2016)

. . . . §§ 193.023(1); 193.114(2)(g); 193.1142(1)(a), Fla. Stat. (2013). . . .

STRANBURG, v. PANAMA COMMONS L. P., 160 So. 3d 160 (Fla. Dist. Ct. App. 2015)

. . . . §§ 193.023(1);' 193.114(2)(g); 193.1142(l)(a), Fla. Stat. (2013). . . .

VOSILLA, v. ROSADO,, 944 So. 2d 289 (Fla. 2006)

. . . Although the property appraiser prepares the tax assessment roll for real property, see § 193.114(1)( . . .

YORTY, v. REALTY INVESTMENT MORTGAGE CORP. INC., 938 So. 2d 1 (Fla. Dist. Ct. App. 2006)

. . . Section 193.114, Florida Statutes (1997) and Florida Administrative Code Rule 12D-8.007 provide that . . . the property appraiser shall prepare the real property assessment roll. § 193.114, Fla. . . .

ROSADO v. VOSILLA,, 909 So. 2d 505 (Fla. Dist. Ct. App. 2005)

. . . The property appraiser prepares the assessment roll pursuant to section 193.114(l)(a), Florida Statutes . . .

WARD, E. Jr. v. S. BROWN, G., 892 So. 2d 1059 (Fla. Dist. Ct. App. 2003)

. . . .” § 193.114(2)(c), Fla. Stat. (1997). . . .

In POLYGRAPHEX SYSTEMS, INC., 275 B.R. 408 (Bankr. M.D. Fla. 2002)

. . . Similarly, section 193.114 also demonstrates the property appraiser’s independence, despite the seeming . . . Fla.Stat. § 193.114. . . .

R. NIKOLITS, K. H. v. S. BALLINGER, A. THE WYNNE, 736 So. 2d 1253 (Fla. Dist. Ct. App. 1999)

. . . .” § 193.114(2)(c), Fla. Stat. (1997). . . .

HIGH POINT CONDOMINIUM RESORTS, LTD. v. DAY,, 494 So. 2d 508 (Fla. Dist. Ct. App. 1986)

. . . Specifically, other property owners are entitled to be listed as taxpayers on the tax assessment rolls (§ 193.114 . . .

F. REDFORD, Jr. G. B. B. v. DEPARTMENT OF REVENUE,, 478 So. 2d 808 (Fla. 1985)

. . . Upon reviewing the assessment rolls in accordance with section 193.114, Florida Statutes (1977), the . . .

LOUISVILLE AND NASHVILLE RAILROAD COMPANY, a v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, A SEABOARD COASTLINE RAILROAD COMPANY, a v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, A, 736 F.2d 1495 (11th Cir. 1984)

. . . . § 193.114(5) (1971) (current version at Fla.Stat.Ann. § 193.1142(1) (1982)). . . . Fla.Stat.Ann. § 193.114(1). . . . .

E. REDFORD, Jr. G. B. B. v. STATE DEPARTMENT OF REVENUE,, 452 So. 2d 961 (Fla. Dist. Ct. App. 1984)

. . . . § 193.114(5), Fla.Stat. (1977). . . . disapprove the roll because it found that the tax exemption granted to the lessees was improper. § 193.114 . . . See, e.g., §§ 193.114(5), (6), 195.002, 195.027, 195.096 & 195.097, Fla. Stat. (1977). . . .

W. HERZOG L. v. J. COLDING,, 437 So. 2d 226 (Fla. Dist. Ct. App. 1983)

. . . See §§ 192.001(11), 192.011, 192.032, 193.114, 195.073, 196.001, and 196.181, Fla.Stat. (1981). . . .

STATE DEPARTMENT OF REVENUE, v. MARKHAM,, 426 So. 2d 555 (Fla. Dist. Ct. App. 1982)

. . . roll receives the approval of the Executive Director of the Department of Revenue pursuant to section 193.114 . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. FORD, W., 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982)

. . . However, section 193.11(1) was replaced by present sections 193.085 and 193.114, Florida Statutes (1981 . . . county is listed and valued on the real property assessment roll” as required by section 193.085 and. 193.114 . . . Section 193.114 provides for review of all Florida assessment rolls by the Department of Revenue. . . .

J. OSTERNDORF F. v. TURNER,, 411 So. 2d 330 (Fla. Dist. Ct. App. 1982)

. . . unless and until the roll of that county has been approved by the executive director pursuant to section 193.114 . . .

CAPE CAVE CORPORATION, a v. LOWE, L., 411 So. 2d 887 (Fla. Dist. Ct. App. 1982)

. . . . § 193.114(1) and (5), Fla.Stat. (Supp.1980). . . .

O. KOVALESKI, v. TALLAHASSEE TITLE COMPANY St. Co., 391 So. 2d 315 (Fla. Dist. Ct. App. 1980)

. . . See section 193.114 concerning the preparation and approval of the “assessment roll.” . . .

FREDERICKS, v. A. H. BLAKE,, 382 So. 2d 368 (Fla. Dist. Ct. App. 1980)

. . . Sections 193.114(5), (6), 195.097, 195.098, Florida Statutes (1977). . . .

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . Appellants refer us to Section 193.114, Florida Statutes 1977, dealing with preparation of assessment . . .

L. COE, Jr. v. ITT COMMUNITY DEVELOPMENT CORP. SEAY, v. ITT COMMUNITY DEVELOPMENT CORP., 349 So. 2d 654 (Fla. Dist. Ct. App. 1977)

. . . Sec. 193.114(5). . . .

ITT COMMUNITY DEVELOPMENT CORPORATION, a v. SEAY,, 347 So. 2d 1024 (Fla. 1977)

. . . and provides a more accurate method than the subjective opinion of the Department of Revenue (Section 193.114 . . . These statutory devices include review of the tax rolls by the Department of Revenue (§ 193.114, Fla.Stat . . .

SPOONER, v. O D. ASKEW, O D. ASKEW, v. M. OWENBY,, 345 So. 2d 1055 (Fla. 1976)

. . . 1973 roll was then submitted to the executive director of the Department, who, pursuant to Sections 193.114 . . .

R. SLAY, v. DEPARTMENT OF REVENUE a, 317 So. 2d 744 (Fla. 1975)

. . . disapproved the 1974 real property tax assessment roll for Holmes County on the authority of Section 193.114 . . .

DISTRICT SCHOOL BOARD OF LEE COUNTY, v. O D. ASKEW,, 278 So. 2d 272 (Fla. 1973)

. . . . § 193.114(5), F.S.A.) is an attempt to usurp the duty of the assessor. This cannot stand. . . .

MARTIN COUNTY v. ASKEW, DISTRICT SCHOOL BOARD LEE COUNTY, v. ASKEW,, 38 Fla. Supp. 50 (Leon Cty. Cir. Ct. 1972)

. . . under paragraph 236.07 (9) (a) shall not be used to supercede the procedure called for in subsection 193.114 . . . The mentioned subsection 193.114(5) requires each assessment roll to be submitted to the department of . . . S. §193.114(5) relating to certification of tax rolls by the department of revenue. (4) Also, the legislature . . .