The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.301

194.301 Challenge to ad valorem tax assessment.—

(1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser’s assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection.

(2) In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge.

(a) If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value:

1. Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property;

2. Does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use; or

3. Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county.

(b) If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 and professionally accepted appraisal practices. If the record lacks such evidence, the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions.

(d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect.

History.—s. 1, ch. 97-85; s. 1, ch. 2009-121.

F.S. 194.301 on Google Scholar

F.S. 194.301 on Casetext

Amendments to 194.301

Arrestable Offenses / Crimes under Fla. Stat. 194.301

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.301.

Annotations, Discussions, Cases:

Cases from cite.case.law:

DARDEN RESTAURANTS, INC. GMRI, v. SINGH,, 266 So. 3d 228 (Fla. App. Ct. 2019)

. . . Section 194.301 provides that in proceedings before the VAB or the circuit court, the value of property . . . Pursuant to section 194.301(2)(a), the Property Appraiser, as the party challenging the VAB assessment . . . we conclude that the Property Appraiser failed to meet its additional burden, set forth in section 194.301 . . . Section 194.301(2)(b) further provides that where the record lacks such evidence, the matter must be . . . However, section 194.301 reflects an effort by the Legislature to ensure that they exercise that professional . . . The Mazourek decision preceded the 2009 amendment to section 194.301, Florida Statutes, where the Legislature . . . Because the trial court did not comply with section 194.301(2)(b)'s requirement that its assessment must . . .

SOWELL, v. STATE, 136 So. 3d 1285 (Fla. Dist. Ct. App. 2014)

. . . See § 194.301(2)(a). . . .

CVS EGL FRUITVILLE SARASOTA FL, LLC CVS, LLC, v. TODORA, A., 124 So. 3d 289 (Fla. Dist. Ct. App. 2013)

. . . Section 194.301, Florida Statutes (2005), provides the framework for the resolution of ad valorem tax . . . Although the trial court analyzed the issues within the framework of section 194.301, CVS asserts that . . . the court applied the wrong legal standard by utilizing the common-law standard that section 194.301 . . . In 1997, the Florida Legislature enacted section 194.301, specifying the taxpayer’s burden of proof in . . . Section 194.301 was amended in 2009 to change the burden of proof. . . .

JONES, v. PORTOFINO TOWER ONE HOMEOWNERS ASSOCIATION, 77 So. 3d 242 (Fla. Dist. Ct. App. 2012)

. . . assessments, and therefore, the court established the assessments as it is authorized to do by section 194.301 . . . trial court erred in establishing the assessment of the Portofino Condominiums pursuant to section 194.301 . . . See § 194.301, Fla. Stat. (2004); GTE Florida, Inc. v. . . .

In L. STEFFEN, L. A. v., 342 B.R. 861 (Bankr. M.D. Fla. 2006)

. . . . § 194.301, Fla. . . . applied by the appraiser to comparable property within the same class and within the same county. § 194.301 . . .

SUROMAR CORPORATION, v. PALM BEACH COUNTY PROPERTY APPRAISER,, 872 So. 2d 974 (Fla. Dist. Ct. App. 2004)

. . . Suromar retained the ability to challenge the reappraisal de novo under section 194.301, Florida Statutes . . . assessment based on the reappraisal shall be entitled to the presumption of correctness described in section 194.301 . . .

GTE FLORIDA, INC. v. TODORA,, 854 So. 2d 731 (Fla. Dist. Ct. App. 2003)

. . . Section 194.301, Florida Statutes (1999), provides that if in a judicial proceeding the property appraiser . . . Under section 194.301, the property appraiser’s assessment must be accorded a presumption of correctness . . .

MAZOUREK, v. WAL- MART STORES, INC., 831 So. 2d 85 (Fla. 2002)

. . . See § 194.301, Fla. Stat. (1997); see also Havill v. . . . See § 194.301, Fla.Stat.(1997). . . . See § 194.301, Fla. . . .

TURNER, v. BELL CHEVROLET, INC. a, 819 So. 2d 177 (Fla. Dist. Ct. App. 2002)

. . . See § 194.301, Fla. . . .

SMITH, W. C. v. ROYAL SONS, LTD. a, 801 So. 2d 255 (Fla. Dist. Ct. App. 2001)

. . . Therefore, Appraiser comes into this trial without the presumption of correctness under Section 194.301 . . . Appellants contend that the trial court incorrectly applied section 194.301, Florida Statutes (2000). . . . In 1997, the legislature enacted section 194.301, Florida Statutes: In any administrative or judicial . . . Section 194.301, Florida Statutes, essentially codified existing law, with one significant exception. . . . Therefore, appraiser comes in to this trial without the presumption of correctness under section 194.301 . . .

WAL- MART STORES, INC. a d b a v. TODORA,, 791 So. 2d 29 (Fla. Dist. Ct. App. 2001)

. . . See § 194.301, Fla.Stat. (1997). . . .