eLaws of Florida

  SECTION 193.114. Preparation of assessment rolls.  


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  • 1(1) 2Each property appraiser shall prepare the following assessment rolls:
    11(a) 12Real property assessment roll.
    16(b) 17Tangible personal property assessment roll. This roll shall include taxable household goods and all other taxable tangible personal property.
    36137(2) 38The real property assessment roll shall include:
    45(a) 46The just value.
    49(b) 50The school district assessed value.
    55(c) 56The nonschool district assessed value.
    61(d) 62The difference between just value and school district and nonschool district assessed value for each statutory provision resulting in such difference.
    83(e) 84The school taxable value.
    88(f) 89The nonschool taxable value.
    93(g) 94The amount of each exemption or discount causing a difference between assessed and taxable value.
    109(h) 110The value of new construction.
    115(i) 116The value of any deletion from the property causing a reduction in just value.
    130(j) 131Land 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.
    163(k) 164Improvement 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.
    202(l) 203The market area code, according to department guidelines.
    211(m) 212The neighborhood code, if used by the property appraiser.
    221(n) 222The 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.
    435(o) 436A 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.
    462(p) 463The name and address of the owner.
    470(q) 471The state of domicile of the owner.
    478(r) 479The physical address of the property.
    485(s) 486The United States Census Bureau block group in which the parcel is located.
    499(t) 500Information 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.
    575(u) 576A code indicating confidentiality pursuant to s. 583119.071584.
    585(v) 586The millage for each taxing authority levying tax on the property.
    597(w) 598For tax rolls submitted subsequent to the tax roll submitted pursuant to s. 611193.1142, 612a notation indicating any change in just value from the tax roll initially submitted pursuant to s. 629193.1142 630and a code indicating the reason for the change.
    6392640(3) 641The tangible personal property roll shall include:
    648(a) 649An industry code.
    652(b) 653A code reference to tax returns showing the property.
    662(c) 663The just value of furniture, fixtures, and equipment.
    671(d) 672The just value of leasehold improvements.
    678(e) 679The assessed value.
    682(f) 683The difference between just value and school district and nonschool district assessed value for each statutory provision resulting in such difference.
    704(g) 705The taxable value.
    708(h) 709The amount of each exemption or discount causing a difference between assessed and taxable value.
    724(i) 725The penalty rate.
    728(j) 729The 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.
    755(k) 756The state of domicile of the owner.
    763(l) 764The physical address of the property.
    770(m) 771The millage for each taxing authority levying tax on the property.
    782(4)(a) 783For 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. 811200.069, 812the 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.
    846(b) 847For 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. 877193.1142(3) 878and mailing of the notice provided for in s. 887200.069, 888the 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.
    922(c) 923Changes made by the value adjustment board are not subject to the requirements of this subsection.
    939(5) 940For proprietary purposes, including the furnishing or sale of copies of the tax roll under s. 956119.07(1), 957the 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. 1009119.07(1), 1010but is not required to furnish copies of the records. A social security number submitted under s. 1027196.011(1) 1028is confidential and exempt from s. 24(a), Art. I of the State Constitution and the provisions of s. 1046119.07(1)1047. 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.
    110121102(6) 1103The rolls shall be prepared in the format and contain the data fields specified pursuant to s. 1120193.11421121.
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

Note.-

A. Section 1, ch. 2007-339, provides that:

“(1) The executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act.

“(2) In anticipation of implementing this act, the executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of making necessary changes and preparations so that forms, methods, and data records, electronic or otherwise, are ready and in place if sections 3 through 9 and sections 10, 12, and 14 . . . of this act become law.

“(3) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.”

B. Section 13, ch. 2008-173, provides that:

“(1) The executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act.

“(2) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.”

2Note.-Section 13, ch. 2008-173, provides that:

“(1) The executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act.

“(2) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.”

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.