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| 3 | 3 | | HB 119 2022 |
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| 6 | 6 | | |
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| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 8 | 8 | | hb0119-00 |
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| 9 | 9 | | Page 1 of 1 |
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| 10 | 10 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 14 | 14 | | A bill to be entitled 1 |
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| 15 | 15 | | An act relating to appeals by property appraisers; 2 |
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| 16 | 16 | | amending s. 194.036, F.S.; revising upward the percent 3 |
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| 17 | 17 | | variance that must exist for a property appraiser to 4 |
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| 18 | 18 | | appeal a value adjustment board assessment of property 5 |
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| 19 | 19 | | value; providing an effective date. 6 |
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| 20 | 20 | | 7 |
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| 21 | 21 | | Be It Enacted by the Legislature of the State of Florida: 8 |
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| 22 | 22 | | 9 |
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| 23 | 23 | | Section 1. Paragraph (b) of subsection (1) of section 10 |
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| 24 | 24 | | 194.036, Florida Statutes, is amended to re ad: 11 |
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| 25 | 25 | | 194.036 Appeals.—Appeals of the decisions of the board 12 |
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| 26 | 26 | | shall be as follows: 13 |
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| 27 | 27 | | (1) If the property appraiser disagrees with the decision 14 |
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| 28 | 28 | | of the board, he or she may appeal the decision to the circuit 15 |
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| 29 | 29 | | court if one or more of the following criteria are met: 16 |
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| 30 | 30 | | (b) There is a variance from the property appraiser's 17 |
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| 31 | 31 | | assessed value in excess of the following: 25 15 percent 18 |
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| 32 | 32 | | variance from any assessment of $50,000 or less; 20 10 percent 19 |
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| 33 | 33 | | variance from any assessment in excess of $50,000 but not in 20 |
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| 34 | 34 | | excess of $500,000; 17.5 7.5 percent variance from any 21 |
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| 35 | 35 | | assessment in excess of $500,000 but not in excess of $1 22 |
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| 36 | 36 | | million; or 15 5 percent variance from any assessment in excess 23 |
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| 37 | 37 | | of $1 million; or 24 |
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| 38 | 38 | | Section 2. This act shall take effect July 1, 2022. 25 |
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