The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.011

194.011 Assessment notice; objections to assessments.—

(1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such property, as provided in s. 200.069.

(2) Any taxpayer who objects to the assessment placed on any property taxable to him or her, including the assessment of homestead property at less than just value under s. 193.155(8), may request the property appraiser to informally confer with the taxpayer. Upon receiving the request, the property appraiser, or a member of his or her staff, shall confer with the taxpayer regarding the correctness of the assessment. At this informal conference, the taxpayer shall present those facts considered by the taxpayer to be supportive of the taxpayer’s claim for a change in the assessment of the property appraiser. The property appraiser or his or her representative at this conference shall present those facts considered by the property appraiser to be supportive of the correctness of the assessment. However, nothing herein shall be construed to be a prerequisite to administrative or judicial review of property assessments.

(3) A petition to the value adjustment board must be in substantially the form prescribed by the department. Notwithstanding s. 195.022, a county officer may not refuse to accept a form provided by the department for this purpose if the taxpayer chooses to use it. A petition to the value adjustment board must be signed by the taxpayer or be accompanied at the time of filing by the taxpayer’s written authorization or power of attorney, unless the person filing the petition is listed in s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a petition with a value adjustment board without the taxpayer’s signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer. If a taxpayer notifies the value adjustment board that a petition has been filed for the taxpayer’s property without his or her consent, the value adjustment board may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held. If the value adjustment board finds that a person listed in s. 194.034(1)(a) willfully and knowingly filed a petition that was not authorized by the taxpayer, the value adjustment board shall require such person to provide the taxpayer’s written authorization for representation to the value adjustment board clerk before any petition filed by that person is heard, for 1 year after imposition of such requirement by the value adjustment board. A power of attorney or written authorization is valid for 1 assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year. A petition shall also describe the property by parcel number and shall be filed as follows:

(a) The clerk of the value adjustment board and the property appraiser shall have available and shall distribute forms prescribed by the Department of Revenue on which the petition shall be made. Such petition shall be sworn to by the petitioner.

(b) The completed petition shall be filed with the clerk of the value adjustment board of the county, who shall acknowledge receipt thereof and promptly furnish a copy thereof to the property appraiser.

(c) The petition shall state the approximate time anticipated by the taxpayer to present and argue his or her petition before the board.

(d) The petition may be filed, as to valuation issues, at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser as provided in subsection (1). With respect to an issue involving the denial of an exemption, an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173, or s. 196.193 or notice by the tax collector under s. 197.2425.

(e)1. A condominium association as defined in s. 718.103, a cooperative association as defined in s. 719.103, or any homeowners’ association as defined in s. 723.075, with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own units or parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. The condominium association, cooperative association, or homeowners’ association as defined in s. 723.075 shall provide the unit or parcel owners with notice of its intent to petition the value adjustment board. The notice must include a statement that by not opting out of the petition, the unit or parcel owner agrees that the association shall also represent the unit or parcel owner in any related proceedings, without the unit or parcel owners being named or joined as parties. Such notice must be hand delivered or sent by certified mail, return receipt requested, except that such notice may be electronically transmitted to a unit or parcel owner who has expressly consented in writing to receiving such notices by electronic transmission. If the association is a condominium association or cooperative association, the notice must also be posted conspicuously on the condominium or cooperative property in the same manner as notices of board meetings under ss. 718.112(2) and 719.106(1). Such notice must provide at least 14 days for a unit or parcel owner to elect, in writing, that his or her unit or parcel not be included in the petition.

2. A condominium association as defined in s. 718.103 or a cooperative association as defined in s. 719.103 which has filed a single joint petition under this subsection has the right to seek judicial review or appeal a decision on the single joint petition and continue to represent the unit or parcel owners throughout any related proceedings. If the property appraiser seeks judicial review or appeals a decision on the single joint petition, the association shall defend the unit or parcel owners throughout any such related proceedings. The property appraiser is not required to name the individual unit or parcel owners as defendants in such proceedings. This subparagraph is intended to clarify existing law and applies to cases pending on July 1, 2021.

(f) An owner of contiguous, undeveloped parcels may file with the value adjustment board a single joint petition if the property appraiser determines such parcels are substantially similar in nature.

(g) An owner of multiple tangible personal property accounts may file with the value adjustment board a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature.

(h) The individual, agent, or legal entity that signs the petition becomes an agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the property appraiser pursuant to s. 194.036. This paragraph does not authorize the individual, agent, or legal entity to receive or access the taxpayer’s confidential information without written authorization from the taxpayer.

(4)(a) At least 15 days before the hearing the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses.

(b) No later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. The evidence list must contain the property appraiser’s property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing.

(5)(a) The department shall by rule prescribe uniform procedures for hearings before the value adjustment board which include requiring:

1. Procedures for the exchange of information and evidence by the property appraiser and the petitioner consistent with s. 194.032.

2. That the value adjustment board hold an organizational meeting for the purpose of making these procedures available to petitioners.

(b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department’s website and on the existing websites of the clerks of circuit courts.

(6) The following provisions apply to petitions to the value adjustment board concerning the assessment of homestead property at less than just value under s. 193.155(8):

(a) If the taxpayer does not agree with the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located, or if the property appraiser in that county has not stated that the taxpayer qualifies to transfer any assessment limitation difference, upon the taxpayer filing a petition to the value adjustment board in the county where the new homestead property is located, the value adjustment board in that county shall, upon receiving the appeal, send a notice to the value adjustment board in the county where the previous homestead was located, which shall reconvene if it has already adjourned.

(b) Such notice operates as a petition in, and creates an appeal to, the value adjustment board in the county where the previous homestead was located of all issues surrounding the previous assessment differential for the taxpayer involved. However, the taxpayer may not petition to have the just, assessed, or taxable value of the previous homestead changed.

(c) The value adjustment board in the county where the previous homestead was located shall set the petition for hearing and notify the taxpayer, the property appraiser in the county where the previous homestead was located, the property appraiser in the county where the new homestead is located, and the value adjustment board in that county, and shall hear the appeal. Such appeal shall be heard by an attorney special magistrate if the value adjustment board in the county where the previous homestead was located uses special magistrates. The taxpayer may attend such hearing and present evidence, but need not do so. The value adjustment board in the county where the previous homestead was located shall issue a decision and send a copy of the decision to the value adjustment board in the county where the new homestead is located.

(d) In hearing the appeal in the county where the new homestead is located, that value adjustment board shall consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the taxpayer qualifies. The value adjustment board in the county where the new homestead is located may not hold its hearing until it has received the decision from the value adjustment board in the county where the previous homestead was located.

(e) In any circuit court proceeding to review the decision of the value adjustment board in the county where the new homestead is located, the court may also review the decision of the value adjustment board in the county where the previous homestead was located.

History.—s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605, 1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929, 930; s. 1, ch. 67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35, ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch. 73-172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch. 82-208; ss. 8, 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1, ch. 86-175; s. 1, ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95-147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97-117; s. 2, ch. 2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; s. 3, ch. 2008-197; s. 2, ch. 2011-93; s. 54, ch. 2011-151; s. 1, ch. 2015-115; s. 8, ch. 2016-128; s. 1, ch. 2021-209.

Note.—Former s. 193.25.

F.S. 194.011 on Google Scholar

F.S. 194.011 on Casetext

Amendments to 194.011

Arrestable Offenses / Crimes under Fla. Stat. 194.011

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.011.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CENTRAL CARILLON BEACH CONDOMINIUM ASSOCIATION, INC. v. J. GARCIA,, 245 So. 3d 869 (Fla. App. Ct. 2018)

. . . These conditions are detailed in section 194.011(3)(e), Florida Statutes (2016). . . .

GENESIS MINISTRIES, INC. v. S. BROWN, As As As, 186 So. 3d 1074 (Fla. Dist. Ct. App. 2016)

. . . detailing the notice of proposed property taxes that must be provided to property owners .each year); §§ 194.011 . . . Section 194.011(3)(d) prescribes the procedure for appealing the denial of a tax exemption to the value . . . section 196. 193(l)(c)’s implicit reference to the value adjustment board appeal procedures in section 194.011 . . .

J. GARCIA, v. ANDONIE,, 101 So. 3d 339 (Fla. 2012)

. . . The Taxpayers, as permitted by section 194.011(3), Florida Statutes (2006), petitioned the Miami-Dade . . .

V. TILTON, W. v. E. GARDNER, Jr., 52 So. 3d 771 (Fla. Dist. Ct. App. 2010)

. . . application by March 1 may file an application for the classification and may file, pursuant to s. 194.011 . . .

CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, v. ECHEVERRI,, 991 So. 2d 793 (Fla. 2008)

. . . the manner provided by s. 194.171, whether or not he or she has initiated an action pursuant to s. 194.011 . . .

KEPHART, v. D. HADI, D. v., 932 So. 2d 1086 (Fla. 2006)

. . . See, e.g., § 194.011(3)(a), Fla. . . .

TODORA, v. SILVERSTEIN,, 889 So. 2d 177 (Fla. Dist. Ct. App. 2004)

. . . Silverstein did not challenge any of these assessments under the procedures provided in section 194.011 . . .

WARD, v. BROWN,, 894 So. 2d 811 (Fla. 2004)

. . . See §§ 192.001-.123, 193.011-.155, 194.011-.037, 195.0011-.207, 196.001-32 Fla. Stat. (2001). . . .

TURNER, v. M. LUSK, III,, 819 So. 2d 258 (Fla. Dist. Ct. App. 2002)

. . . application by March 1 may file an application .for the classification and may file, pursuant to s. 194.011 . . . before the 25th day following the mailing of the notice by the property appraiser as provided in s. 194.011 . . .

In POLYGRAPHEX SYSTEMS, INC., 275 B.R. 408 (Bankr. M.D. Fla. 2002)

. . . . § 194.011(2). . . .

DEPARTMENT OF REVENUE, v. EASTERN AMERICAN TECHNOLOGIES CORPORATION,, 762 So. 2d 1044 (Fla. Dist. Ct. App. 2000)

. . . See generally, § 194.011, Fla. Stat. (1999). . . .

TURNER, v. HILLSBOROUGH COUNTY AVIATION AUTHORITY, a a, 739 So. 2d 175 (Fla. Dist. Ct. App. 1999)

. . . The Aviation Authority filed a petition with the Value Adjustment Board (VAB), pursuant to section 194.011 . . .

R. NIKOLITS, K. H. v. S. BALLINGER, A. THE WYNNE, 736 So. 2d 1253 (Fla. Dist. Ct. App. 1999)

. . . .; see §§ 194.011-032, Fla. Stat. (1997). . . .

In PSYCHIATRIC HOSPITALS OF FLORIDA INC. d b a, 217 B.R. 645 (Bankr. M.D. Fla. 1997)

. . . Under Florida Statute § 194.011, it is the duty of the Property Appraiser to file its appraisal of all . . . Florida Statutes § 194.011 requires that each taxpayer whose property is subject to real or tangible . . . Stat. § 194.011(2). . . .

J. DAVIS, v. MACEDONIA HOUSING AUTHORITY,, 641 So. 2d 131 (Fla. Dist. Ct. App. 1994)

. . . Under sections 194.011-194.036, 194.-171, and 196.193-196.194, Florida Statutes (1991), a taxpayer may . . .

IN RE, 43 Fla. Supp. 2d 193 (Fla. Dep't Rev. 1990)

. . . See § 194.011(3) and § 194.013(3), F.S. § 194.013(3) provides that failure to pay the filing fee at the . . .

DAY, v. HIGH POINT CONDOMINIUM RESORTS, LTD., 521 So. 2d 1064 (Fla. 1988)

. . . Such notice shall be provided on or before the mailing of notices pursuant to s. 194.011. . . .

CRANE RENTAL OF ORLANDO, INC. v. S. HAUSMAN,, 518 So. 2d 395 (Fla. Dist. Ct. App. 1987)

. . . Crane appealed to the Property Appraisal Adjustment Board, pursuant to section 194.011, Florida Statutes . . .

HIGH POINT CONDOMINIUM RESORTS, LTD. v. DAY,, 494 So. 2d 508 (Fla. Dist. Ct. App. 1986)

. . . entitled to informally confer with the property appraiser regarding the correctness of the assessment (§ 194.011 . . . taxpayers on the assessment roll, are entitled to petition the property appraisal adjustment board (§§ 194.011 . . . assessment roll, are entitled to be notified of the assessment of each taxable item of property (§§ 194.011 . . .

WINICKI v. A. MALLARD,, 615 F. Supp. 1244 (M.D. Fla. 1985)

. . . 194, Fla.Stah, Administrative and Judicial Review of Property Taxes; Part I, Administrative Review §§ 194.011 . . .

GREENS OF INVERRARY CONDOMINIUM ASSOCIATION PHASE I, INC. v. JOHNSON,, 445 So. 2d 1096 (Fla. Dist. Ct. App. 1984)

. . . relief by means of administrative review at an informal conference with the Property Appraiser (Section 194.011 . . .

ST. JOE PAPER COMPANY B. v. METROPOLITAN DADE COUNTY, a A. H. B. W. Jr. L., 418 So. 2d 1013 (Fla. Dist. Ct. App. 1982)

. . . filed a petition with the Dade County Property Appraisal Adjustment Board (Board) pursuant to section 194.011 . . . See sec. 194.011(3)(d). . . .

F. B. BYSTROM, v. EQUITABLE LIFE ASSURANCE SOCIETY OF UNITED STATES, a a, 416 So. 2d 1133 (Fla. Dist. Ct. App. 1982)

. . . appraiser complete all assessments on or before July 1 of each year, pursuant to Sections 193.023(1) and 194.011 . . .

CAPE CAVE CORPORATION, a v. LOWE, L., 411 So. 2d 887 (Fla. Dist. Ct. App. 1982)

. . . . § 194.011(2), Fla.Stat. (1979). . . . time limits, either seek administrative review by petitioning the PAAB for review pursuant to section 194.011 . . .

ATLANTIC INTERNATIONAL INVESTMENT CORPORATION, v. W. TURNER, Jr. D., 383 So. 2d 919 (Fla. Dist. Ct. App. 1980)

. . . property complied with applicable legal requirements, including those specified in Sections 193.011 and 194.011 . . .

FREDERICKS, v. A. H. BLAKE,, 382 So. 2d 368 (Fla. Dist. Ct. App. 1980)

. . . Upon receipt of his property assessment he can, and in fact did, pursuant to Section 194.011(3), Florida . . .

RODRIGUEZ v. STEIRHEIM, A. H. L. Jr., 465 F. Supp. 1191 (S.D. Fla. 1979)

. . . Chapter 194, Administrational Judicial Review of Property Taxes; Part I, Administrative Review, §§ 194.011 . . .

A. H. BLAKE, v. R. M. S. HOLDING CORP. a, 341 So. 2d 795 (Fla. Dist. Ct. App. 1977)

. . . See sections 193.461(2), 194.011(3), 194.032, and 194.042 Florida Statutes (1973). . . .

METROPOLITAN DADE COUNTY, v. BLEAUFONTAINE, INC. a, 332 So. 2d 143 (Fla. Dist. Ct. App. 1976)

. . . See § 194.011(2) Fla.Stat., F.S.A. . . .

STRICKLAND, v. SARABAY COUNTRY CLUB, INC. a, 301 So. 2d 129 (Fla. Dist. Ct. App. 1974)

. . . amended complaint we discern that on August 16, 1973, the assessor mailed the notices prescribed by § 194.011 . . . court reasoned with respect to the statute under consideration in Jasper, we decline to hold that § 194.011 . . . Fla.Stat. 194.011(3) : “Any person objecting to the assessment placed on any property taxable to him . . .

MILROS- SANS SOUCI, INC. a v. DADE COUNTY, a, 296 So. 2d 545 (Fla. Dist. Ct. App. 1974)

. . . . § 194.011(2), F.S.A. . Monroe County v. Gustinger, Fla.App.1973, 285 So.2d 431; Marx v. . . .

J. HORNE, Jr. v. MARKHAM,, 288 So. 2d 196 (Fla. 1973)

. . . comply with the Tax Assessor’s duty to complete the tax roll by duly 1 of each year pursuant to Section 194.011 . . . with the Tax Assessor’s duty to complete the tax roll by July 1 of each year, as required by Section 194.011 . . .

MILROS- SANS SOUCI, v. TAX ASSESSOR,, 39 Fla. Supp. 183 (Dade Cty. Cir. Ct. 1973)

. . . Section 194.011(2), Florida Statutes 1971. . . .

FLORIDA EAST COAST RAILWAY COMPANY, v. L. REID,, 281 So. 2d 77 (Fla. Dist. Ct. App. 1973)

. . . assessment for 1970, without giving 'the taxpayer notice of the upward change in assessment as required by § 194.011 . . .

CHAVES CONSTRUCTION COMPANY AND SUBSIDIARIES, v. METROPOLITAN DADE COUNTY,, 256 So. 2d 545 (Fla. Dist. Ct. App. 1972)

. . . .]; that the county assessor complete the assessment rolls on or before July 1 of each year [§ 194.011 . . .