CopyCited 43 times | Published | Supreme Court of Florida | 2004 WL 2050106
...e assessment but rather claim that date as January 1, 2000, more than a year before they applied for a homestead exemption. The Fourth District's resolution of the issue is also contrary to the implementing legislation for article VII, section 4(c). Section 193.155, Florida Statutes (2001), provides: Homestead property shall be assessed at just value as of January 1, 1994. Property receiving the homestead exemption after January 1, 1994, shall be assessed at just value as of January 1 of the year in which the property receives the exemption. Section 193.155(6) specifies that "[o]nly property that receives a homestead exemption is subject to this section." Therefore, under the implementing statute, the initial baseline assessment would be in 2001, the year in which the Powells obtained the homestead exemption. Because the first paragraph of article VII, section 4(c) applies only to the initial, January 1, 1994, assessment, we reject the Powells' suggestion that the reference in section 193.155 to property that receives the homestead exemption after January 1, 1994, places the statute in conflict with the constitutional provision. In fact, section 193.155 is consistent with another provision of the cap, article VII, section 4(c)(4), which provides that "new homestead property shall be assessed at just value as of January 1st of the year following the establishment of *284 the homestead...
...heir property taxes from 2000 to 2001. Under subsection 4(c)(4), the Powells' successful application for the exemption in 2001 constituted an "establishment of the homestead," which triggered the baseline assessment for the Save Our Homes cap. Under section 193.155, their baseline year is 2001, and thereafter they will receive the benefits of the cap....
...6 (Fla.1992); In re Advisory Opinion to Attorney General Homestead Valuation Limitation,
581 So.2d 586, 587 (Fla.1991). [4] Article VII, subsection 6(d) authorizes an increase of the homestead exemption to $25,000 for 1982 and subsequent years. [5] Section
193.155(1) requires the baseline assessment as of January 1 of the year in which the property receives the exemption, while article IV, section 4(c)(4) requires the baseline assessment "as of January 1st of the year following the establishmen...
CopyCited 17 times | Published | Florida 1st District Court of Appeal | 2000 WL 991017
...n-residents. First, eligible property is subject to an exclusion of the first $25,000 from ad valorem taxes. Second, any future increases in the assessed value of eligible property are limited to three per cent annually. Art. VII, § 4, Fla. Const.; § 193.155, Fla....
CopyCited 8 times | Published | Supreme Court of Florida | 1999 WL 11219
...Turbow, of Law Offices of Brent M. Turbow, Jacksonville; and Joseph A. Franco, Jr., of Farah, Farah & Gazaleh, P.A., Jacksonville, on behalf of Doris L. Boone, for Appellees. PER CURIAM. We have on appeal Smith v. Welton,
710 So.2d 135 (Fla. 1st DCA 1998) (declaring invalid section
193.155(8)(a), Florida Statutes (1995)), and Boone v....
...Smith increased the assessed value of the Welton property from $58,488 in 1994 to $130,645 in 1995. Welton filed a complaint in circuit court protesting the increase, and the court determined that the statute on which the property appraiser relied, i.e. section 193.155(8)(a), Florida Statutes (1995), was unconstitutional. On appeal, the district court affirmed, holding that section 193.155(8)(a) violates article VII, section 4, Florida Constitution, which sets forth guidelines for the taxing of homesteads....
...estead of a taxpayer, Doris Boone. Mastroianni increased the value of the Boone property from a just value of $62,000 in 1994 to an assessed value of $91,518 in 1995. Boone protested, and the circuit court ruled in favor of Mastroianni, holding that section 193.155(8)(a) is constitutional....
...In brief, the amendment was designed to ensure that citizens on fixed incomes will not lose their homes on the tax block due to the rising value of Florida property. In 1994, the legislature enacted legislation implementing Amendment 10. See Ch. 94-353, § 62, at 2567, Laws of Fla. This legislation, which is codified in section 193.155, Florida Statutes (1995), gives the property appraiser authority to rectify an annual assessment that was based on "a material mistake of fact": 193.155 Homestead assessments. Homestead property shall be assessed at just value as of January 1, 1994....
...n the following manner: (a) If errors are made in arriving at any annual assessment under this section due to a material mistake of fact concerning an essential characteristic of the property, the assessment must be recalculated for every such year. § 193.155, Fla. Stat. (1995). In the present cases, the property appraisers assert that section 193.155(8)(a) bestows upon them the authority to reach back and correct an erroneous calculation of the base year "just value" assessment and then apply that corrected value to subsequent years. We disagree. Section 193.155(8)(a) on its face is inapplicable to the base year assessment set forth in article VII, section 4, Florida Constitution....
...The statute by its plain language refers to errors in the "annual assessment" (i.e., the value that is ascribed to a homestead each year after the "just value" has been determined in the base year), not errors in the base year "just value" assessment. Nowhere in section 193.155(8)(a) is the base year "just value" assessment even mentioned. By its plain wording, section 193.155(8)(a) thus bestows no authority on a property appraiser to make a retroactive change in the base year assessment. Accordingly, we hold that Smith and Mastroianni lack authority under section 193.155(8)(a) to retroactively change the base year "just value" assessment of the Smith and Boone properties....
CopyCited 8 times | Published | Florida 1st District Court of Appeal | 1998 WL 176668
...Dent and John Chapman of Cook & Dent, Sarasota, for Appellant Okaloosa County Property Appraiser. Mark H. Welton of Mark Welton & Associates, P.A., Crestview, for Appellees. BOOTH, Judge. This cause is before us on appeal from summary judgment for Appellee, based on the trial court's holding that section 193.155(8)(a), Florida Statutes, is unconstitutional as contrary to Article VII, Section 4(c) of the Florida Constitution. [1] The trial court reasoned that the constitution "clearly states that the assessment of just value `shall only change as provided herein,'" but section 193.155(8)(a) "allows for changes to the assessment for reasons not contained in the [constitution]." The trial court concluded that section 193.155(8)(a), Florida Statutes, is "an unlawful attempt by the legislature to alter and enlarge the restrictions placed on the assessment of homestead property" by the constitution. The issue on appeal is whether section 193.155(8)(a), Florida Statutes, is facially unconstitutional in light of Article VII, Section 4(c) of the Florida Constitution, which provides: [Art....
...x exemption (Article VII, Section 6, Florida Constitution), exemption from forced sale (Article X, Section 4(a), Florida Constitution), and the inheritance and alienation of homestead (Article X, Section 4(c), Florida Constitution). Florida Statutes section 193.155, effective June 3, 1994, is entitled "Homestead Assessments." Subsection (8)(a), at issue here, provides (8) Erroneous assessments of homestead property assessed under this section may be corrected in the following manner: (a) If erro...
...The Florida Constitution, Article VII, Section 4(c), provides that "assessment[s] shall change only as provided herein," thus prohibiting changes to just value that are not expressly stated in the constitution. [3] Art. VII, § 4(c), Fla. Const. The purported exception to the three-percent rule in section 193.155(8)(a), Florida Statutes, is not one provided for in the constitution and is, therefore, facially unconstitutional. We note that Appellant's argument, that holding section 193.155(8)(a) unconstitutional will result in inequitable taxation, is unavailing because the constitution expressly mandates the special or "inequitable" taxation....
...plain language of the amendment." [4] We conclude that the trial court correctly granted summary judgment; accordingly, that judgment is hereby AFFIRMED. JOANOS, J., concurs. VAN NORTWICK, J., dissents with opinion. VAN NORTWICK, Judge, dissenting. I respectfully dissent. As I read section 193.155(8)(a), Florida Statutes (1995), under consideration here, this statute cannot be facially unconstitutional because it does not authorize an increase in the just value assessment of a homestead....
...In the event homestead property is erroneously assessed because of a material mistake of fact concerning the statutory assessment factors, then the erroneous assessment could not have reflected the property's true "just value." Thus, if a material mistake of fact has resulted in an assessment at other than just value, section 193.155(8)(a) does not authorize a change in the just value assessment, but a corrected assessment of the property to just value. Further, the correction cannot be the result of the application of additional or new factors not considered in making the erroneous assessment, but only to rectify a material mistake of fact which resulted in the erroneous assessment. § 193.155(8)(a), Fla. Stat. (1995). Rather than violating a constitutional mandate, by section 193.155(8)(a) the legislature is attempting to ensure that all Florida homesteads will be assessed at just value as required by the constitution....
...ust value. I would reverse the summary judgment of the trial court and remand for further proceedings to determine whether the alleged erroneous assessment was due to "material mistake of fact concerning an essential characteristic of the property." § 193.155(8)(a), Fla....
CopyCited 5 times | Published | District Court, N.D. Florida | 2006 U.S. Dist. LEXIS 40790, 2006 WL 1589815
...f the home, $95,000, which Owners argues is much lower than the actual market value. See Empire State Insur. Co. v. Chafetz,
278 F.2d 41 (5th Cir.1960). In this case, the plaintiffs have owned their home for over twenty years, and in accordance with Section
193.155(1) of the Florida Statutes, the tax assessed value of the plaintiffs' property may only be increased on an annual basis by, at the most, three percent....
CopyCited 5 times | Published | Florida 1st District Court of Appeal | 2009 Fla. App. LEXIS 13118, 2009 WL 2605426
...For these reasons we hold that article VII, section 4(c) of the Florida Constitution is valid under the United States Constitution and that it does not violate a nonresident's rights under the Equal Protection Clause, the Privileges and Immunities Clause, or the Commerce Clause. Likewise, we hold that section 193.155, Florida Statutes, the law implementing article VII, section 4(c), is constitutionally valid....
CopyCited 4 times | Published | Supreme Court of Florida | 2006 WL 2505993
...Krosschell further contended that section
197.122(1) of the Florida Statutes (2000), which authorized a property appraiser to correct "acts of omission or commission" at any time, was inapplicable in the instant proceeding, and the statute *660 that did apply, section
193.155 of the Florida Statutes (2000), did not allow for correction of the data entry error that occurred here....
...e in the base year assessment of Krosschell's homestead. See Krosschell,
892 So.2d at 1146. In support of its holding, the district court relied on Smith v. Welton,
729 So.2d 371 (Fla.1999), in which this Court held that on the facts presented there section
193.155(8)(a) of the Florida Statutes did not provide property appraisers the authority to make a retroactive change in the base year assessment of homesteaded property....
...change the original assessed value of Krosschell's property. See id. at 1147. The Second District certified direct conflict with Robbins v. Kornfield,
834 So.2d 955 (Fla. 3d DCA 2003), in which the Third District held that the same 2001 amendment to section
193.155 authorized property appraisers to retroactively correct errors in the calculation of the base year just value assessment of a property....
...motion for summary judgment to be inapplicable in the present controversy. ANALYSIS After receiving supplemental briefing from the parties, we conclude that it is unnecessary in the instant case to resolve the issue of whether the 2001 amendment to section 193.155 applies retroactively. This conclusion is based on our determination that the decisions in Krosschell and Kornfield involve consideration of errors that are fundamentally different, and section 193.155(8)(a) of the Florida Statutes does not apply to the data entry error that occurred in the instant case. A review of the conflict case, Kornfield, and the decision of this Court in Smith v. Welton , each of which interprets and applies section 193.155(8)(a), demonstrates that in each of these cases, a property appraiser underassessed some aspect of a homesteaded property....
...he evaluated Krosschell's property; instead, a purely clerical data entry error occurred, and the square footage of Krosschell's base living area was accidentally eliminated and entered as zero. Neither this Court nor any district court has utilized section 193.155(1) to address the correction of an administrative or clerical mistake such as a data entry error which totally eliminates the improvements on real property which are in place and previously in the records....
...d mathematical errors that occurred in Robbins, Straughn, and McNeil Barcelona than the underassessments resulting from the errors in evaluation or judgment that occurred in Kornfield and Welton. Accordingly, we conclude that section
197.122(1), not
193.155(8)(a), applies to the error that occurred in the instant case, and pursuant to this statute, this error "may be corrected at any time." §
197.122(1), Fla....
...and services afforded to their property and to themselves, and that none bears an added or unfair burden by reason of other taxpayers not paying their just share." Korash,
263 So.2d at 582. In conclusion, we hold that section
197.122(1), rather than section
193.155(8)(a), applies to correct the computer data entry error which occurred in the instant case and, pursuant to that subsection, Smith possesses the statutory authority to correct the erroneous data and result on the assessment of Krosschell's property "at any time." §
197.122(1), Fla....
CopyCited 4 times | Published | Florida 2nd District Court of Appeal | 2004 WL 1824123
...City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics. Art. VII, § 4(c)(1)(a)-(b), Fla. Const. The Save Our Homes amendment is implemented in section 193.155, Florida Statutes (1997)....
CopyCited 3 times | Published | Florida 4th District Court of Appeal | 1998 WL 670421
...Schwencke, P.A., West Palm Beach, for respondent William H. Delaney. PER CURIAM. We find that the Respondents Delaneys' claim that the homestead tax assessment on their property exceeds the statutory cap on increases of homestead assessments, in violation of section
193.155, Florida Statutes (1997), is an action to contest a tax assessment governed by section
194.171, Florida Statutes (1997)....
CopyCited 3 times | Published | Florida 4th District Court of Appeal | 1999 WL 493103
...perty. Ballinger contended that the assessed value of the property exceeded the increase permitted by law, in that the assessed *1254 value in 1996 was $1,922,756.00 and that any change for 1997 was not permitted to exceed 3% of the 1996 value under section 193.155(1), Florida Statutes (1997)....
CopyCited 3 times | Published | Florida 3rd District Court of Appeal | 2003 WL 142308
...The trial court granted summary judgment in favor of the taxpayers and held that both the Florida Constitution and the Florida Supreme Court decision in Smith v. Welton,
729 So.2d 371 (Fla.1999), prohibited the property appraiser from reassessing the property's just value. This appeal followed. Section
193.155, Florida Statutes (2001), permits a property appraiser to correct erroneous assessments of homestead property. However, in Welton, the Florida Supreme Court held that property appraisers lacked authority under Section
193.155(8)(a), Florida Statutes (1995), to retroactively change the base year "just *957 value" assessment of a homestead property. See Smith v. Welton,
729 So.2d at 373. In response to Welton, the Florida Legislature amended Section
193.155 in 2001. See Ch. 01-137, § 5, at 788, Laws of Fla. (amending §
193.155, Fla. Stat. (2000)). Prior to the amendment, §
193.155(8)(a) read, "(a) If errors are made in arriving at any annual assessment under this section due to a material mistake of fact concerning an essential characteristic of the property, the assessment must be recalculated for every such year." §
193.155(8)(a), Florida Statutes, (2000). The 2001 version of Section
193.155(8)(a) deletes the word, "annual" and adds the words, "just value [2] ." Clearly, the Legislature amended the section to allow for adjustments to be made to correct errors in the calculation of a property's just value. Therefore, Welton is superceded by the 2001 amendment to Section
193.155. See Nicoll v. Baker,
668 So.2d 989 (Fla.1996). In accordance with the legislative intent, as evinced by the specific amendments made to Section
193.155(8)(a), we hold that the property appraiser has the authority to place a back assessment on the portion of the taxpayers' property which has escaped taxation....
...93.092. Reversed and remanded for calculation of the back assessment. NOTES [1] Although the improvements escaped taxation for nine years, back assessments could only be made for three years, pursuant to Section
193.092, Florida Statutes (2001). [2] Section
193.155(8)(a) now reads: (a) If errors are made in arriving at any assessment under this section due to a material mistake of fact concerning an essential characteristic of the property, the just value and assessed value must be recalculated...
CopyCited 1 times | Published | United States Bankruptcy Court, S.D. Florida.
...or her right to claim a home as protected by the homestead exemption, as the homestead right is not derived from, nor dependent on, the constitutional or statutory right to claim the tax exemption. Id. See also Fla. Const. Art. VII, § 6; Fla. Stat. § 193.155, In re Gatto, 380 B.R....
CopyCited 1 times | Published | Florida 2nd District Court of Appeal | 2005 WL 50104
...The order directed the Property Appraiser to appraise Krosschell's property at $188,700 for the year 2000 and found that this amount established the base year just value assessment *1146 for the property pursuant to the "Save-Our-Homes" cap. Art. VII, § 4(c), Fla. Const.; § 193.155(1)(a)(b), Fla....
...We conclude that the trial court correctly relied on Smith v. Welton,
729 So.2d 371 (Fla.1999), in finding that the Property Appraiser had no statutory authority to make a retroactive change in the assessment of Krosschell's property. In Smith,
729 So.2d at 373, the court held: "By its plain wording, section
193.155(8)(a) thus bestows no authority on a property appraiser to make a retroactive change in the base year assessment. Accordingly, we hold that [the property appraisers] lack authority under section
193.155(8)(a) to retroactively change the base year `just value' assessment...." As the Property Appraiser notes, section
193.155, Florida Statutes (2000), was amended [1] effective July 1, 2001, to allow property appraisers to change the base year assessment and thus correct an error like the one which occurred here....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2015 Fla. App. LEXIS 18399, 2015 WL 8348320
...f a qualifying new
homestead. The SOH benefit is the difference between the market value
(known as just value) and assessed value (as capped by the SOH
amendment) of the former homestead as of January 1 of the year the
former homestead is abandoned. § 193.155(8), Fla....
...homestead as of January 1 of the year in which the prior
homestead was abandoned. Thereafter, the homestead shall be
assessed as provided in this subsection.
Art. VII, § 4(d)(8)a.1, Fla. Const. (emphasis supplied); see also § 193.155(8)(a),
Fla....
...ars
untimely challenges); see also Taylor v. City of Lake Worth,
964 So. 2d 243,
244 (Fla. 4th DCA 2007).
In addition, the statute providing for the transfer of an SOH benefit
expressly prohibits any retroactive adjustment of a prior assessment. §
193.155(8)(i)8., Fla....
CopyPublished | Supreme Court of Florida
the Florida Constitution and Section
193.155, Florida Statutes), to no more
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
administer is the homestead exemption. See id. §
193.155(8)(l); Fla. Const. art. X, § 4. A property
CopyPublished | District Court of Appeal of Florida
tax cap. See art. VII, § 4(d)(1), Fla. Const.; §
193.155(8), Fla. Stat. (2016).
CopyPublished | Florida 3rd District Court of Appeal
tax cap. See art. VII, § 4(d)(1), Fla. Const.; §
193.155(8), Fla. Stat. (2016).
CopyPublished | District Court of Appeal of Florida
4(d)(8), Fla. Const. (emphasis added); see also §
193.155(8), Fla. Stat. (2019);3 Baldwin v. Henriquez
CopyPublished | Florida 2nd District Court of Appeal
case correctable under a recent amendment to section
193.155, Florida Statutes. The Krosschell opinion opts
CopyPublished | District Court of Appeal of Florida
case correctable under a recent amendment to section
193.155, Florida Statutes. The Krosschell opinion opts
CopyPublished | Florida 2nd District Court of Appeal
case correctable under a recent amendment to section
193.155, Florida Statutes. The Krosschell opinion opts
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
thereto in the manner prescribed by law."7 Section
193.155, Florida Statutes, provides that homestead
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
property assessment increases as provided in section
193.155, Florida Statutes? According to your letter
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
substantially the following question: Does section
193.155(3), Florida Statutes, as amended in 2006, which
CopyPublished | Florida 4th District Court of Appeal | 2015 Fla. App. LEXIS 2614, 2015 WL 774658
...as provided by law”; and, second, “a refund from the Tax Collector of the
amount of the 2012 property taxes paid in excess of the taxes due had the
-2-
homestead exemption not been revoked by the Property Appraiser.”
Relying upon section
193.155(3)(a), Florida Statutes (2011), which
comprises part of the “Save Our Homes” amendment’s implementing
statute, Mary Jane argued her husband’s “death did not constitute a
change of ownership of the [home] that triggered the requirement to
reassess the [home] at just value.” Rather, Mary Jane interpreted section
193.155(3)(a) in pari materia with section
196.011, Florida Statutes
(2011)—the homestead exemption’s implementing statute—as mandating
that “there is no change of ownership where subsequent to the change,
the same person is entitled...
...file a new homestead application. However, as Mary Jane argues, there
was no such change of ownership that triggered the need for a new
application. Section
196.011 must be read in pari materia with the “Save
Our Homes” amendment’s implementing statute—section
193.155,
Florida Statutes (2011)—which expressly provides that there is no change
in ownership when there is a transfer of homestead property to one spouse
upon the death of the other.
In Zingale, the Supreme Court concluded that subsec...
...ust
be construed or interpreted in such manner as to fulfill the intent of the
people, never to defeat it.” Browning v. Fla. Hometown Democracy, Inc.,
PAC,
29 So. 3d 1053, 1063 (Fla. 2010) (citation and quotations omitted).
Sections
196.011 and
193.155 both implement the constitutional
provisions concerning the taxation of homestead properties....
...in any manner, when the applicant for homestead exemption ceases to use
the property as his or her homestead, or when the status of the owner
changes so as to change the exempt status of the property.” While section
196.011 fails to define the term “ownership change,” section
193.155(3)(a),
which pertains to assessment caps under the “Save Our Homes”
amendment, fills this void by stating:
(3)(a) Except as provided in this subsection or subsection (8),
property assessed under this section shall be...
...Legal or equitable title is changed or transferred
between husband and wife, including a change or
transfer to a surviving spouse or a transfer due to a
dissolution of marriage . . . .4
(Emphasis added). As referenced within subsection 193.155(3)(a), which
deals with the establishment of a new homestead, the statute’s subsection
(8) provides that a husband or wife have the benefit of a single homestead
application filed by only one of them:
4The statute also provides tha...
...occurs by operation of law to the surviving spouse or minor child or children
under s.
732.401” or if “[u]pon the death of the owner, the transfer is between
the owner and another who is a permanent resident and is legally or naturally
dependent upon the owner.” §
193.155(3)(a)3., 4., Fla....
...owned and both permanently resided on a previous
homestead shall each be considered to have received the
homestead exemption even though only the husband or the
wife applied for the homestead exemption on the previous
homestead.
§
193.155(8), Fla. Stat. (2011) (emphasis added).
Reading sections
196.011 and
193.155 together leads to two
conclusions....
...mption on behalf of a
spouse. See §
196.011(1)(b), Fla. Stat. (2013). We therefore read
“applicant” as including both spouses who own a property as tenants by
the entirety. This reading is reinforced by treatment accorded spouses in
subsections
193.155(3) and (8)....
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
thereafter in accordance with the requirements of F.S.
193.155." The taxing authority of a municipality is
CopyAgo (Fla. Att'y Gen. 2001).
Published | Florida Attorney General Reports
that does not meet the criteria enumerated in section
193.155(3)(a), (b), (c) or (d), Florida Statutes, should
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
(e.s.) The Legislature subsequently adopted section
193.155, Florida Statutes, to implement the homestead
