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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 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 s. 194.032, F.S.; adding 11
appeals for which a value adjustment board must meet 12
to hear; providing an effective date. 13
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Be It Enacted by the Legislature of the State of Flori da: 15
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Section 1. Subsection (4) of section 193.122, Florida 17
Statutes, is amended to read: 18
193.122 Certificates of value adjustment board and 19
property appraiser; extensions on the assessment rolls. — 20
(4) An appeal of a value adjustment board decision 21
pursuant to s. 194.036(1)(a) or (b) by the property appraiser 22
shall be filed prior to extension of the tax roll under 23
subsection (2) or, if the roll was extended pursuant to s. 24
197.323, within 30 days after the date a decision is rendered 25
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concerning such assessment by the value adjustment board of 26
recertification under subsection (3) . The roll may be certified 27
by the property appraiser prior to an appeal being filed 28
pursuant to s. 194.036(1)(c), but such appeal shall be filed 29
within 20 days after receipt of the decision of the department 30
relative to further judicial proceedings. 31
Section 2. Subsections (9) and (10) of section 193.155, 32
Florida Statutes, are amended to read: 33
193.155 Homestead assessments. —Homestead property shall be 34
assessed at just value as of January 1, 1994. Property receiving 35
the homestead exemption after January 1, 1994, shall be assessed 36
at just value as of January 1 of the year in which the property 37
receives the exemption unless the provisions of subsection (8) 38
apply. 39
(9) Erroneous assessments of homestead property assessed 40
under this section may be corrected in the following manner: 41
(a) If errors are made in arriving at any assessment under 42
this section due to a material mistake of fact concerning an 43
essential characteristic of the property, the just value and 44
assessed value must be recalculated beginning in the year such 45
mistake is discovered for every such year, including the year in 46
which the mistake occurred . 47
(b) If changes, additions, or improvements are not 48
assessed at just value as of the first January 1 after they were 49
substantially completed, the property appraiser shall determine 50
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the just value for such changes, additions, or improvements for 51
the year they were substantially completed. Assessments for 52
subsequent years, beginning in the year such mistake is 53
discovered, shall be corrected, applying this section if 54
applicable. 55
(c) If back taxes are due pursuant to s. 193.092, the 56
corrections made pursuant to this subsection shall be used to 57
calculate such back taxes. 58
(10) If the property appraiser determines that for any 59
year or years within the prior 10 years a person who was not 60
entitled to the homestead property assessment limitation granted 61
under this section was granted the homestead property assessment 62
limitation, the property appraiser making such determination 63
shall serve upon the owner a notice of intent to record in the 64
public records of the county a notice of tax lien against any 65
property owned by that person in the county, and such property 66
must be identified in the notice of tax lien. Such property that 67
is situated in this state is subject to the unpaid taxes, plus a 68
penalty of 50 percent of the unpaid taxes for each year and 15 69
percent interest per annum. However, when a person entitled to 70
exemption pursuant to s. 196.031 inadvertently receives the 71
limitation pursuant to this section following a change of 72
ownership, or if the property appraiser improperly grants the 73
property assessment limitation as a result of an error, 74
including, but not limited to, a cleri cal mistake or an 75
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omission, the assessment of such property may must be corrected 76
as provided in paragraph (9)(a), and the person need not pay the 77
unpaid taxes, penalties, or interest. Before a lien may be 78
filed, the person or entity so notified must be gi ven 30 days to 79
pay the taxes and any applicable penalties and interest. If the 80
property appraiser improperly grants the property assessment 81
limitation as a result of a clerical mistake or an omission, the 82
person or entity improperly receiving the property assessment 83
limitation may not be assessed a penalty or interest. 84
Section 3. Paragraph (a) of subsection (1) of section 85
194.032, Florida Statutes, is amended to read: 86
194.032 Hearing purposes; timetable. — 87
(1)(a) The value adjustment board shall meet not earlier 88
than 30 days and not later than 60 days after the mailing of the 89
notice provided in s. 194.011(1); however, no board hearing 90
shall be held before approval of all or any part of the 91
assessment rolls by the Department of Revenue. The board shall 92
meet for the following purposes: 93
1. Hearing petitions relating to assessments filed 94
pursuant to s. 194.011(3). 95
2. Hearing complaints relating to homestead exemptions as 96
provided for under s. 196.151. 97
3. Hearing appeals from exemptions denied, or dis putes 98
arising from exemptions granted, upon the filing of exemption 99
applications under s. 196.011. 100
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4. Hearing appeals concerning ad valorem tax deferrals and 101
classifications. 102
5. Hearing appeals from determinations that a change of 103
ownership under s. 19 3.155(3), a change of ownership or control 104
under s. 193.1554(5) or s. 193.1555(5), or a qualifying 105
improvement under s. 193.1555(5) has occurred. 106
6. Hearing appeals concerning the validity or amount, or 107
both, of assessments created under s. 193.092. 108
7. Hearing appeals on the issue of whether a tangible 109
personal property return as required under s. 193.052 was timely 110
filed so as to allow such assessment to be contested at the 111
value adjustment board, and to waive penalties imposed under s. 112
193.072. 113
Section 4. This act shall take effect January 1, 2024. 114