HB 417 2022
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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 property appraisers; amending s. 2
193.011, F.S.; revising factors that a property 3
appraiser must consider in deriving just valuation; 4
amending s. 194.036, F.S.; revising the thresholds for 5
variance in assessed value which allow a property 6
appraiser to appeal decisions of the value adjustment 7
board; providing an effective date. 8
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Be It Enacted by the Legislature of the State of Florida: 10
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Section 1. Section 193.011, Florida Statutes, is amended 12
to read: 13
193.011 Factors to consider in deriving just valuation. —In 14
arriving at just valuation as required under s. 4, Art. VII of 15
the State Constitution, the property appraiser shall take into 16
consideration all of the following factors: 17
(1) The present cash value of the property, which is the 18
amount a willing purchaser would pay a willing seller, exclusive 19
of reasonable fees and costs of purchase, in cash or the 20
immediate equivalent thereof in a transaction at arm's length .; 21
(2) The highest and best use to which the property can be 22
expected to be put in the immediate future and the present use 23
of the property, taking into consideration . The property 24
appraiser's valuation must be based on the legally permissible 25
HB 417 2022
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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
use of the property, including as of the assessment date, as 26
limited by any applicable judicial limitation, local or state 27
land use regulation, or historic preservation ordinance, and any 28
zoning changes, concurrency requirements, or and permits 29
necessary to achieve the highest and best use, and considering 30
any moratorium imposed by executive order, law, ordinance, 31
regulation, resolution, or proclamation adopted by any 32
governmental body or agency or the Governor when the moratorium 33
or judicial limitation prohibits or restricts the development or 34
improvement of property as otherwise authorized by applicable 35
law. The applicable governmental body or agency or the Governor 36
shall notify the property appraiser in writing of any executive 37
order, ordinance, regulation, resolution, or proclamation it 38
adopts imposing any such limitation, regulation, or moratorium . 39
The property appraiser may not consider the highest and best use 40
if the necessary zoning changes, concurrency requirements, or 41
permits to achieve the highest and best use are not in place on 42
January 1 of the assessment year. ; 43
(3) The location of the said property.; 44
(4) The quantity or size of the said property.; 45
(5) The cost of the said property and the present 46
replacement value of any im provements thereon.; 47
(6) The condition of the said property.; 48
(7) The income from the said property.; and 49
(8) The net proceeds of the sale of the property, as 50
HB 417 2022
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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
received by the seller, after deduction of all of the usual and 51
reasonable fees and costs o f the sale, including the costs and 52
expenses of financing, and allowance for unconventional or 53
atypical terms of financing arrangements. When the net proceeds 54
of the sale of any property are utilized, directly or 55
indirectly, in the determination of just va luation of realty of 56
the sold parcel or any other parcel under the provisions of this 57
section, the property appraiser, for the purposes of such 58
determination, shall exclude any portion of such net proceeds 59
attributable to payments for household furnishings or other 60
items of personal property. 61
Section 2. Subsection (1) of section 194.036, Florida 62
Statutes, is amended to read: 63
194.036 Appeals.—Appeals of the decisions of the board 64
shall be as follows: 65
(1) If the property appraiser disagrees with the decision 66
of the board, he or she may appeal the decision to the circuit 67
court if one or more of the following criteria are met: 68
(a) The property appraiser determines and affirmatively 69
asserts in any legal proceeding that there is a specific 70
constitutional or statutory violation, or a specific violation 71
of administrative rules, in the decision of the board, except 72
that nothing herein authorizes shall authorize the property 73
appraiser to institute any suit to challenge the validity of any 74
portion of the constitution or of any duly enacted legislative 75
HB 417 2022
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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
act of this state; 76
(b) There is a variance from the property appraiser's 77
assessed value in excess of the following: 25 15 percent 78
variance from any assessment of $50,000 or less; 20 10 percent 79
variance from any assessment in excess of $50,000 but not in 80
excess of $500,000; 17.5 7.5 percent variance from any 81
assessment in excess of $500,000 but not in excess of $1 82
million; or 15 5 percent variance from any assessment in excess 83
of $1 million; or 84
(c) There is an assertion by the property appraiser to the 85
Department of Revenue that there exists a consistent and 86
continuous violation of the intent of the law or administrative 87
rules by the value adjustment board in its decisions. The 88
property appraiser shall notify th e department of those portions 89
of the tax roll for which the assertion is made. The department 90
shall thereupon notify the clerk of the board who shall, within 91
15 days of the notification by the department, send the written 92
decisions of the board to the dep artment. Within 30 days of the 93
receipt of the decisions by the department, the department shall 94
notify the property appraiser of its decision relative to 95
further judicial proceedings. If the department finds upon 96
investigation that a consistent and continu ous violation of the 97
intent of the law or administrative rules by the board has 98
occurred, it must shall so inform the property appraiser, who 99
may thereupon bring suit in circuit court against the value 100
HB 417 2022
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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
adjustment board for injunctive relief to prohibit continuation 101
of the violation of the law or administrative rules and for a 102
mandatory injunction to restore the tax roll to its just value 103
in such amount as determined by judicial proceeding. However, 104
when a final judicial decision is rendered as a result of an 105
appeal filed pursuant to this paragraph which alters or changes 106
an assessment of a parcel of property of any taxpayer not a 107
party to such procedure, such taxpayer shall have 60 days after 108
from the date of the final judicial decision to file an action 109
to contest such altered or changed assessment pursuant to s. 110
194.171(1), and the provisions of s. 194.171(2) may shall not 111
bar such action. 112
Section 3. This act shall take effect July 1, 2022. 113