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