CS/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
194.036, F.S.; revising the thresholds for variances 3
in assessed value which allow a property appraiser to 4
appeal decisions of the value adjustment board; 5
providing an effective date. 6
7
Be It Enacted by the Legislature of the State of Florida: 8
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Section 1. Subsection (1) of section 194.036, Florida 10
Statutes, is amended to read: 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
(a) The property apprais er determines and affirmatively 17
asserts in any legal proceeding that there is a specific 18
constitutional or statutory violation, or a specific violation 19
of administrative rules, in the decision of the board, except 20
that nothing herein authorizes shall authorize the property 21
appraiser to institute any suit to challenge the validity of any 22
portion of the constitution or of any duly enacted legislative 23
act of this state; 24
(b) There is a variance from the property appraiser's 25
CS/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
assessed value in excess of the fol lowing: 25 15 percent 26
variance from any assessment of $50,000 or less; 20 10 percent 27
variance from any assessment in excess of $50,000 but not in 28
excess of $500,000; 17.5 7.5 percent variance from any 29
assessment in excess of $500,000 but not in excess of $ 1 30
million; or 15 5 percent variance from any assessment in excess 31
of $1 million; or 32
(c) There is an assertion by the property appraiser to the 33
Department of Revenue that there exists a consistent and 34
continuous violation of the intent of the law or admin istrative 35
rules by the value adjustment board in its decisions. The 36
property appraiser shall notify the department of those portions 37
of the tax roll for which the assertion is made. The department 38
shall thereupon notify the clerk of the board who shall, wi thin 39
15 days of the notification by the department, send the written 40
decisions of the board to the department. Within 30 days of the 41
receipt of the decisions by the department, the department shall 42
notify the property appraiser of its decision relative to 43
further judicial proceedings. If the department finds upon 44
investigation that a consistent and continuous violation of the 45
intent of the law or administrative rules by the board has 46
occurred, it must shall so inform the property appraiser, who 47
may thereupon bring suit in circuit court against the value 48
adjustment board for injunctive relief to prohibit continuation 49
of the violation of the law or administrative rules and for a 50
CS/HB 417 2022
CODING: Words stricken are deletions; words underlined are additions.
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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
mandatory injunction to restore the tax roll to its just value 51
in such amount as determined by judicial proceeding. However, 52
when a final judicial decision is rendered as a result of an 53
appeal filed pursuant to this paragraph which alters or changes 54
an assessment of a parcel of property of any taxpayer not a 55
party to such procedure, suc h taxpayer shall have 60 days after 56
from the date of the final judicial decision to file an action 57
to contest such altered or changed assessment pursuant to s. 58
194.171(1), and the provisions of s. 194.171(2) may shall not 59
bar such action. 60
Section 2. This act shall take effect July 1, 2022. 61