HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 1 of 17
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 tax administration; 2
amending s. 193.122, F.S.; revising the timeframe 3
under which certain appeals of value adjustment board 4
decisions must be filed by a property appraiser under 5
certain circumstances; amending s. 193.155, F.S.; 6
specifying when erroneous assessments of homestead 7
property must be corrected; deleting a calculation of 8
back taxes; specifying that certain erroneous property 9
assessments may, rather than must, be corrected in a 10
specified manner; amending ss. 193.1554 and 193.1555, 11
F.S.; adding circumstances under which there is no 12
change of ownership for purposes of an assessment 13
limitation on nonhomestead residential property or 14
certain nonresidential real property, respectively; 15
specifying when erroneous property assess ments must be 16
corrected; deleting a calculation of back taxes; 17
providing that a taxpayer receiving an erroneously 18
granted property assessment limitation need not pay 19
the unpaid taxes, penalties, or interest; providing 20
construction and retroactive applicabi lity; amending 21
s. 194.011, F.S.; authorizing a taxpayer to appeal the 22
amount of a homestead assessment limitation difference 23
with the value adjustment board; specifying 24
requirements for the petition for appeal; amending s. 25
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 2 of 17
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
194.032, F.S.; adding appeals for which a value 26
adjustment board must meet to hear; amending s. 27
194.036, F.S.; revising, for counties above a 28
specified population threshold, a condition under 29
which a property appraiser may appeal a decision of 30
the value adjustment board; amending s. 196.0 11, F.S.; 31
providing that a taxpayer need not pay unpaid taxes, 32
penalties, or interest for erroneously granted 33
exemptions for which annual application or statement 34
requirements are waived; providing an effective date. 35
36
Be It Enacted by the Legislature of the State of Florida: 37
38
Section 1. Subsection (4) of section 193.122, Florida 39
Statutes, is amended to read: 40
193.122 Certificates of value adjustment board and 41
property appraiser; extensions on the assessment rolls. — 42
(4) An appeal of a value adju stment board decision 43
pursuant to s. 194.036(1)(a) or (b) by the property appraiser 44
shall be filed prior to extension of the tax roll under 45
subsection (2) or, if the roll was extended pursuant to s. 46
197.323, within 30 days after the date a decision is rend ered 47
concerning such assessment by the value adjustment board of 48
recertification under subsection (3) . The roll may be certified 49
by the property appraiser prior to an appeal being filed 50
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 3 of 17
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
pursuant to s. 194.036(1)(c), but such appeal shall be filed 51
within 20 days after receipt of the decision of the department 52
relative to further judicial proceedings. 53
Section 2. Subsections (9) and (10) of section 193.155, 54
Florida Statutes, are amended to read: 55
193.155 Homestead assessments. —Homestead property shall be 56
assessed at just value as of January 1, 1994. Property receiving 57
the homestead exemption after January 1, 1994, shall be assessed 58
at just value as of January 1 of the year in which the property 59
receives the exemption unless the provisions of subsection (8) 60
apply. 61
(9) Erroneous assessments of homestead property assessed 62
under this section may be corrected in the following manner: 63
(a) If errors are made in arriving at any assessment under 64
this section due to a material mistake of fact concerning an 65
essential characteristic of the property, the just value and 66
assessed value must be recalculated beginning in the year such 67
mistake is discovered for every such year, including the year in 68
which the mistake occurred . 69
(b) If changes, additions, or improvements are not 70
assessed at just value as of the first January 1 after they were 71
substantially completed, the property appraiser shall determine 72
the just value for such changes, additions, or improvements for 73
the year they were substantially completed. Assessments for 74
subsequent years, beginning in the year such mistake is 75
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 4 of 17
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
discovered, shall be corrected, applying this section if 76
applicable. 77
(c) If back taxes are due pursuant to s. 193.092, the 78
corrections made pursuant to this subsection shall be used to 79
calculate such back taxes. 80
(10) If the property appraiser determines that for any 81
year or years within the prior 10 years a person who was not 82
entitled to the homestead property assessment limitation granted 83
under this section was granted the homestead property assessment 84
limitation, the property appraiser making such determination 85
shall serve upon the owner a notice of intent to record in the 86
public records of the county a notice of tax lien against any 87
property owned by that person in the county, and such prope rty 88
must be identified in the notice of tax lien. Such property that 89
is situated in this state is subject to the unpaid taxes, plus a 90
penalty of 50 percent of the unpaid taxes for each year and 15 91
percent interest per annum. However, when a person entitled to 92
exemption pursuant to s. 196.031 inadvertently receives the 93
limitation pursuant to this section following a change of 94
ownership, or if the property appraiser improperly grants the 95
property assessment limitation as a result of an error, 96
including, but not limited to, a clerical mistake or an 97
omission, the assessment of such property may must be corrected 98
as provided in paragraph (9)(a), and the person need not pay the 99
unpaid taxes, penalties, or interest. Before a lien may be 100
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 5 of 17
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
filed, the person or entity so notified must be given 30 days to 101
pay the taxes and any applicable penalties and interest. If the 102
property appraiser improperly grants the property assessment 103
limitation as a result of a clerical mistake or an omission, the 104
person or entity improperly r eceiving the property assessment 105
limitation may not be assessed a penalty or interest. 106
Section 3. Present paragraph (d) of subsection (5) of 107
section 193.1554, Florida Statutes, is redesignated as paragraph 108
(e), a new paragraph (d) is added to that subs ection, and 109
subsections (9) and (10) of that section are amended, to read: 110
193.1554 Assessment of nonhomestead residential property. — 111
(5) Except as provided in this subsection, property 112
assessed under this section shall be assessed at just value as 113
of January 1 of the year following a change of ownership or 114
control. Thereafter, the annual changes in the assessed value of 115
the property are subject to the limitations in subsections (3) 116
and (4). For purpose of this section, a change of ownership or 117
control means any sale, foreclosure, transfer of legal title or 118
beneficial title in equity to any person, or the cumulative 119
transfer of control or of more than 50 percent of the ownership 120
of the legal entity that owned the property when it was most 121
recently assessed at just value, except as provided in this 122
subsection. There is no change of ownership if: 123
(d) The transfer is between an individual or individuals 124
and an entity, or between legal entities, which results solely 125
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 6 of 17
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
in a change in the method of holding title to the real property 126
and there is no cumulative transfer of control of more than 50 127
percent of the ownership. 128
(9) Erroneous assessments of nonhomestead residential 129
property assessed under this section may be corrected in the 130
following manner: 131
(a) If errors are made in arriving at any assessment under 132
this section due to a material mistake of fact concerning an 133
essential characteristic of the property, the just value and 134
assessed value must be recalculated beginning in the year such 135
mistake is discovered for every such year, including the year in 136
which the mistake occurred . 137
(b) If changes, additions, or improvements are not 138
assessed at just value as of the first January 1 after they were 139
substantially completed, the property appraiser shall determ ine 140
the just value for such changes, additions, or improvements for 141
the year they were substantially completed. Assessments for 142
subsequent years, beginning in the year such mistake is 143
discovered, shall be corrected, applying this section if 144
applicable. 145
(c) If back taxes are due pursuant to s. 193.092, the 146
corrections made pursuant to this subsection shall be used to 147
calculate such back taxes. 148
(10) If the property appraiser determines that for any 149
year or years within the prior 10 years a person or entit y who 150
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 7 of 17
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
was not entitled to the property assessment limitation granted 151
under this section was granted the property assessment 152
limitation, the property appraiser making such determination 153
shall serve upon the owner a notice of intent to record in the 154
public records of the county a notice of tax lien against any 155
property owned by that person or entity in the county, and such 156
property must be identified in the notice of tax lien. Such 157
property that is situated in this state is subject to the unpaid 158
taxes, plus a penalty of 50 percent of the unpaid taxes for each 159
year and 15 percent interest per annum. However, if the 160
assessment limitation is granted as a result of an error by the 161
property appraiser, including, but not limited to, a clerical 162
mistake or an omission , the taxpayer need not pay the unpaid 163
taxes, penalties, or interest. Before a lien may be filed, the 164
person or entity so notified must be given 30 days to pay the 165
taxes and any applicable penalties and interest. If the property 166
appraiser improperly grants the property assessment limitation 167
as a result of a clerical mistake or an omission, the person or 168
entity improperly receiving the property assessment limitation 169
may not be assessed a penalty or interest. 170
Section 4. Paragraph (b) of subsection (5) and subsections 171
(9) and (10) of section 193.1555, Florida Statutes, are amended 172
to read: 173
193.1555 Assessment of certain residential and 174
nonresidential real property. — 175
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 8 of 17
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
(5) Except as provided in this subsection, property 176
assessed under this section shall be assessed at just value as 177
of January 1 of the year following a qualifying improvement or 178
change of ownership or control. Thereafter, the annual changes 179
in the assessed value of the property are subject to the 180
limitations in subsections (3) and (4). For pu rpose of this 181
section: 182
(b) A change of ownership or control means any sale, 183
foreclosure, transfer of legal title or beneficial title in 184
equity to any person, or the cumulative transfer of control or 185
of more than 50 percent of the ownership of the legal e ntity 186
that owned the property when it was most recently assessed at 187
just value, except as provided in this subsection. There is no 188
change of ownership if: 189
1. The transfer of title is to correct an error. 190
2. The transfer is between legal and equitable t itle. 191
3. The transfer is between an individual or individuals 192
and an entity, or between legal entities, which results solely 193
in a change in the method of holding title to the real property 194
and there is no cumulative transfer of control of more than 50 195
percent of the ownership. 196
4. For a publicly traded company, the cumulative transfer 197
of more than 50 percent of the ownership of the entity that owns 198
the property occurs through the buying and selling of shares of 199
the company on a public exchange. This exce ption does not apply 200
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 9 of 17
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
to a transfer made through a merger with or acquisition by 201
another company, including acquisition by acquiring outstanding 202
shares of the company. 203
(9) Erroneous assessments of nonresidential real property 204
assessed under this section m ay be corrected in the following 205
manner: 206
(a) If errors are made in arriving at any assessment under 207
this section due to a material mistake of fact concerning an 208
essential characteristic of the property, the just value and 209
assessed value must be recalcula ted beginning in the year such 210
mistake is discovered for every such year, including the year in 211
which the mistake occurred . 212
(b) If changes, additions, or improvements are not 213
assessed at just value as of the first January 1 after they were 214
substantially completed, the property appraiser shall determine 215
the just value for such changes, additions, or improvements for 216
the year they were substantially completed. Assessments for 217
subsequent years, beginning in the year such mistake is 218
discovered, shall be corrected, applying this section if 219
applicable. 220
(c) If back taxes are due pursuant to s. 193.092, the 221
corrections made pursuant to this subsection shall be used to 222
calculate such back taxes. 223
(10) If the property appraiser determines that for any 224
year or years within the prior 10 years a person or entity who 225
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 10 of 17
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
was not entitled to the property assessment limitation granted 226
under this section was granted the property assessment 227
limitation, the property appraiser making such determination 228
shall serve upon the owne r a notice of intent to record in the 229
public records of the county a notice of tax lien against any 230
property owned by that person or entity in the county, and such 231
property must be identified in the notice of tax lien. Such 232
property that is situated in thi s state is subject to the unpaid 233
taxes, plus a penalty of 50 percent of the unpaid taxes for each 234
year and 15 percent interest per annum. However, if the 235
assessment limitation is granted as a result of an error by the 236
property appraiser, including, but not limited to, a clerical 237
mistake or an omission, the taxpayer need not pay the unpaid 238
taxes, penalties, or interest. Before a lien may be filed, the 239
person or entity so notified must be given 30 days to pay the 240
taxes and any applicable penalties and interes t. If the property 241
appraiser improperly grants the property assessment limitation 242
as a result of a clerical mistake or an omission, the person or 243
entity improperly receiving the property assessment limitation 244
may not be assessed a penalty or interest. 245
Section 5. The amendments made by this act to ss. 246
193.1554(5) and 193.1555(5)(b), Florida Statutes, are intended 247
to be remedial and clarifying in nature and apply retroactively, 248
but do not provide a basis for an assessment of any tax or 249
create a right to a refund of any tax paid before the effective 250
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 11 of 17
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
date of this act. 251
Section 6. Present paragraphs (a) through (e) of 252
subsection (6) of section 194.011, Florida Statutes, are 253
redesignated as paragraphs (b) through (f), respectively, and a 254
new paragraph (a) is added to that subsection, to read: 255
194.011 Assessment notice; objections to assessments. — 256
(6) The following provisions apply to petitions to the 257
value adjustment board concerning the assessment of homestead 258
property at less than just value under s. 1 93.155(8): 259
(a) If the taxpayer does not agree with the amount of the 260
assessment limitation difference for which the taxpayer 261
qualifies as stated by the property appraiser, the taxpayer may 262
appeal the amount of assessment limitation difference. The 263
appeal must be filed as an appeal of the new homestead property 264
to which the contested assessment limitation difference has been 265
applied and must be filed in the tax year in which the 266
assessment limitation difference is first applied to the new 267
homestead property. 268
Section 7. Paragraph (a) of subsection (1) of section 269
194.032, Florida Statutes, is amended to read: 270
194.032 Hearing purposes; timetable. — 271
(1)(a) The value adjustment board shall meet not earlier 272
than 30 days and not later than 60 days after the mailing of the 273
notice provided in s. 194.011(1); however, no board hearing 274
shall be held before approval of all or any part of the 275
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 12 of 17
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
assessment rolls by the Department of Revenue. The board shall 276
meet for the following purposes: 277
1. Hearing petitions relat ing to assessments filed 278
pursuant to s. 194.011(3). 279
2. Hearing complaints relating to homestead exemptions as 280
provided for under s. 196.151. 281
3. Hearing appeals from exemptions denied, or disputes 282
arising from exemptions granted, upon the filing of exemption 283
applications under s. 196.011. 284
4. Hearing appeals concerning ad valorem tax deferrals and 285
classifications. 286
5. Hearing appeals from determinations that a change of 287
ownership under s. 193.155(3), a change of ownership or control 288
under s. 193.1554(5) or s. 193.1555(5), or a qualifying 289
improvement under s. 193.1555(5) has occurred. 290
6. Hearing appeals concerning the validity or amount, or 291
both, of assessments created under s. 193.092. 292
7. Hearing appeals on the issue of whether a tangible 293
personal property return as required under s. 193.052 was timely 294
filed so as to allow such assessment to be contested at the 295
value adjustment board, and to waive penalties imposed under s. 296
193.072. 297
Section 8. Subsection (1) of section 194.036, Florida 298
Statutes, is amended to read: 299
194.036 Appeals.—Appeals of the decisions of the board 300
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 13 of 17
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
shall be as follows: 301
(1) If the property appraiser disagrees with the decision 302
of the board, he or she may appeal the decision to the circuit 303
court if one or more of the fol lowing criteria are met: 304
(a) The property appraiser determines and affirmatively 305
asserts in any legal proceeding that there is a specific 306
constitutional or statutory violation, or a specific violation 307
of administrative rules, in the decision of the board , except 308
that nothing herein shall authorize the property appraiser to 309
institute any suit to challenge the validity of any portion of 310
the constitution or of any duly enacted legislative act of this 311
state.; 312
(b)1. In counties with a population of 75,000 or less, 313
there is a variance from the property appraiser's assessed value 314
in excess of the following: 15 percent variance from any 315
assessment of $50,000 or less; 10 percent variance from any 316
assessment in excess of $50,000 but not in excess of $500,000; 317
7.5 percent variance from any assessment in excess of $500,000 318
but not in excess of $1 million; or 5 percent variance from any 319
assessment in excess of $1 million . 320
2. In counties with a population of more than 75,000, 321
there is a variance from the property app raiser's assessed value 322
in excess of the following: 30 percent variance from any 323
assessment of $50,000 or less; 20 percent variance from any 324
assessment in excess of $50,000 but not in excess of $500,000; 325
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 14 of 17
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
17.5 percent variance from any assessment in excess of $500,000 326
but not in excess of $1 million; or 15 percent variance from any 327
assessment in excess of $1 million. ; or 328
(c) There is an assertion by the property appraiser to the 329
Department of Revenue that there exists a consistent and 330
continuous violation of the intent of the law or administrative 331
rules by the value adjustment board in its decisions. The 332
property appraiser shall notify the department of those portions 333
of the tax roll for which the assertion is made. The department 334
shall thereupon notify the clerk of the board who shall, within 335
15 days of the notification by the department, send the written 336
decisions of the board to the department. Within 30 days of the 337
receipt of the decisions by the department, the department shall 338
notify the property appra iser of its decision relative to 339
further judicial proceedings. If the department finds upon 340
investigation that a consistent and continuous violation of the 341
intent of the law or administrative rules by the board has 342
occurred, it shall so inform the property appraiser, who may 343
thereupon bring suit in circuit court against the value 344
adjustment board for injunctive relief to prohibit continuation 345
of the violation of the law or administrative rules and for a 346
mandatory injunction to restore the tax roll to its ju st value 347
in such amount as determined by judicial proceeding. However, 348
when a final judicial decision is rendered as a result of an 349
appeal filed pursuant to this paragraph which alters or changes 350
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 15 of 17
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
an assessment of a parcel of property of any taxpayer not a 351
party to such procedure, such taxpayer shall have 60 days from 352
the date of the final judicial decision to file an action to 353
contest such altered or changed assessment pursuant to s. 354
194.171(1), and the provisions of s. 194.171(2) shall not bar 355
such action. 356
Section 9. Paragraph (a) of subsection (9) of section 357
196.011, Florida Statutes, is amended to read: 358
196.011 Annual application required for exemption. — 359
(9)(a) A county may, at the request of the property 360
appraiser and by a majority vote of its go verning body, waive 361
the requirement that an annual application or statement be made 362
for exemption of property within the county after an initial 363
application is made and the exemption granted. The waiver under 364
this subsection of the annual application or st atement 365
requirement applies to all exemptions under this chapter except 366
the exemption under s. 196.1995. Notwithstanding such waiver, 367
refiling of an application or statement shall be required when 368
any property granted an exemption is sold or otherwise disp osed 369
of, when the ownership changes in any manner, when the applicant 370
for homestead exemption ceases to use the property as his or her 371
homestead, or when the status of the owner changes so as to 372
change the exempt status of the property. In its deliberation s 373
on whether to waive the annual application or statement 374
requirement, the governing body shall consider the possibility 375
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 16 of 17
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
of fraudulent exemption claims which may occur due to the waiver 376
of the annual application requirement. The owner of any property 377
granted an exemption who is not required to file an annual 378
application or statement shall notify the property appraiser 379
promptly whenever the use of the property or the status or 380
condition of the owner changes so as to change the exempt status 381
of the property. If any property owner fails to so notify the 382
property appraiser and the property appraiser determines that 383
for any year within the prior 10 years the owner was not 384
entitled to receive such exemption, the owner of the property is 385
subject to the taxes exempt ed as a result of such failure plus 386
15 percent interest per annum and a penalty of 50 percent of the 387
taxes exempted. However, if such exemption is granted as a 388
result of an error by the property appraiser, including, but not 389
limited to, a clerical mistake or an omission, the taxpayer need 390
not pay the unpaid taxes, penalties, or interest. Except for 391
homestead exemptions controlled by s. 196.161, the property 392
appraiser making such determination shall record in the public 393
records of the county a notice of tax lien against any property 394
owned by that person or entity in the county, and such property 395
must be identified in the notice of tax lien. Such property is 396
subject to the payment of all taxes and penalties. Such lien 397
when filed shall attach to any property, i dentified in the 398
notice of tax lien, owned by the person who illegally or 399
improperly received the exemption. If such person no longer owns 400
HB 1131 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1131-00
Page 17 of 17
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
property in that county but owns property in some other county 401
or counties in the state, the property appraiser shall record a 402
notice of tax lien in such other county or counties, identifying 403
the property owned by such person or entity in such county or 404
counties, and it shall become a lien against such property in 405
such county or counties. 406
Section 10. This act shall t ake effect January 1, 2024. 407