Florida Administrative Code

The recreational use must be non-commercial. The term "non-commercial" would not prohibit the imposition of a fee or charge to use the recreational or park facility so long as the fee or charge is calculated solely to defray the reasonable expenses of maintaining the land for rec…

Unless otherwise stated or unless otherwise clearly indicated by the context in which a particular term is used, all terms used in this chapter shall have the same meanings as are attributed to them in the current Florida Statutes. In this connection, reference is made to the def…

(1) All oil, mineral, gas, and other subsurface rights in and to real property, which have been sold or otherwise transferred by the owner of the real property, or retained or acquired through reservation or otherwise, shall be appraised and taxed separately from the fee or other…

(1) Tax certificates and tax liens may be acquired, purchased, transferred and enforced, and tax deeds issued encumbering subsurface rights as they are on real property. Except that in the case of a tax lien on leased subsurface rights where mineral rights are leased or otherwise…

(1) To apply for the assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted, a property own…

Pursuant to Section 195.062, F.S., these guidelines are adopted in general conformity with the procedures set forth in Section 120.54, F.S., but do not have the force and effect of rules and are to be used only to assist property appraisers in the assessment of agricultural prope…

Pursuant to Section 195.062, F.S., these guidelines are adopted in general conformity with the procedures set forth in Section 120.54, F.S., but shall not have the force and effect of rules. These guidelines are to be used only to assist property appraisers in the assessment of t…

Pursuant to Section 195.062, F.S., this rule shall give notice that these guidelines are available from the address given below. These guidelines do not have the force and effect of rules. These guidelines are entitled: Florida Real Property Appraisal Guidelines Rev. 11/26/02. Co…

(1) Mobile homes are vehicles which satisfy the following: (a) Manufactured upon a chassis or under carriage as an integral part thereof; and, (b) Without independent motive power; and, (c) Designed and equipped to provide living and sleeping facilities for use as a home, residen…

(1) This rule subsection shall apply if the owner of the mobile home is also the owner of the land on which the mobile home is permanently affixed and the mobile home has a current sticker affixed, regardless of the series. (a) The property appraiser shall assess such mobile home…

(1) This rule subsection shall apply to a recreational vehicle type unit described in Section 320.01(1), F.S., which is tied down, or when the mode of attachment or affixation is such that the recreational vehicle type unit cannot be removed without material or substantial injury…

Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to realty, are taxable as real property. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011 FS. History-New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.

In accordance with Section 193.621, F.S., the Department of Environmental Protection has adopted rule Chapter 62-8, F.A.C., concerning the assessment of pollution control devices as a guideline for the property appraiser. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Impleme…

(1) Applicability of rule: This rule shall apply to the valuation, assessment, listing, billing and collection for ad valorem tax purposes of all fee time-share real property, as defined in Section 192.001, F.S. (2) Definitions - As used in this rule: (a) "Accommodations" means a…

(1) As used in Section 196.011, F.S., the term "file" shall mean received in the office of the county property appraiser. However, for applications filed by mail, the date of the postmark is the date of filing. (2) The property appraiser is not authorized to accept any applicatio…

Only household goods and personal effects of the taxpayer which are actually employed in the use of serving the creature comforts of the owner and not held for commercial purposes are entitled to the exemption provided by Section 196.181, F.S. "Creature comforts" are things which…

(1) For the purposes of the exemption provided in Section 196.202, F.S.: (a) The provisions of this rule shall apply to widows and widowers. The terms "widow" and "widower" shall not apply to: 1. A divorced woman or man; 2. A widow or widower who remarries; or 3. A widow or widow…

(1) This rule applies to the total exemption from taxation of the homestead property of a veteran who was honorably discharged and who has a service-connected total and permanent disability and of surviving spouses of veterans who died from service-connected causes while on activ…

(1) Although the certificate of disability referred to in Section 196.091(1), F.S., would be sufficient proof upon which the property appraiser could allow the tax exemption, this does not mean that the property appraiser could not deny such exemption if, upon his investigation, …

(1) This rule applies to the exemption provided in Section 196.173, F.S., for servicemembers who receive a homestead exemption and who were deployed during the previous tax year. For the purposes of this rule the following definitions will apply: (a) "Servicemember" means a membe…

(1) This rule applies to the total exemption from taxation for the homestead property of a totally and permanently disabled person. (2) The homestead property of a quadriplegic is exempt. (3) To provide evidence of entitlement to the exemption, a quadriplegic must furnish to the …

(1) For one to make a certain parcel of land his permanent home, he must reside thereon with a present intention of living there indefinitely and with no present intention of moving therefrom. (2) A property owner who, in good faith, makes real property in this state his permanen…

(1) The Constitution requires that the homestead claimant have the legal title or beneficial title in equity to the real property claimed as his tax-exempt homestead. Section 196.031(1), F.S., requires that the deed or other instrument to homestead property be recorded in order t…

(1) A life estate will support a claim for homestead exemption. (2) Where the owner of a parcel of real property conveys it to another who is a member of a separate family unit retaining a life estate in an undivided one-half interest therein, and each of such parties make their …

(1) A future estate, whether vested or contingent, will not support a claim for homestead exemption during the continuance of a prior estate. (Aetna Insurance Co. v. La Gassee, 223 So.2d 727 (Fla. 1969)). (2) If the remainderman is in possession of the property during a prior est…

The beneficiary of a passive or active trust has equitable title to real property if he is entitled to the use and occupancy of such property under the terms of the trust; therefore, he has sufficient title to claim homestead exemption. AGO 90-70. Homestead tax exemption may not …

(1) No residential unit shall be entitled to more than one homestead tax exemption. (2) No family unit shall be entitled to more than one homestead tax exemption. (3) No individual shall be entitled to more than one homestead tax exemption. (4)(a) This paragraph shall apply where…

(1) Temporary absence from the homestead for health, pleasure or business reasons would not deprive the property of its homestead character (Lanier v. Lanier, 116 So. 867 (Fla. 1928)). (2) When a resident and citizen of Florida, now entitled to tax exemption under Section 6, Arti…

(1) For purposes of qualifying for the homestead exemption, the mobile home must be determined to be permanently affixed to realty, as provided in rule Chapter 12D-6, F.A.C. Otherwise, the applicant must be found to be making his permanent residence on realty. (2) Where a mobile …

(1) Although loss of suffrage is one consequence of a felony conviction, the person so convicted is not thereby deprived of his right to obtain homestead exemption. (2) An unmarried minor whose disabilities of non-age have not been removed may not maintain a permanent home away f…

(1) A taxpayer who receives the $25,000 homestead exemption may claim the additional homestead exemption of up to $25,000 on the assessed value greater than $50,000. (2) To apply for the additional homestead exemption, no new application form is needed. Form DR-501, (incorporated…

(1) The following procedures apply in counties and municipalities that have granted additional homestead exemptions for persons 65 and older on January 1, whose household income for the prior year does not exceed $20,000, adjusted annually on January 1, by the percentage change i…

(1) Actual membership in or a bona fide application for membership in the accreditation organizations or agencies enumerated in Section 196.012(5), F.S., shall constitute prima facie evidence that the applicant is an educational institution, the property of which may qualify for …

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.095 FS. History-New 12-30-99, Repealed 2-8-24.

(1) State property used for a governmental purpose shall include such property used for a purpose for the benefit of the people of this state and which is essential to the existence of the state as a governmental agency or serves a function or purpose which would otherwise be a v…

(1) The property of non-profit fraternal and benevolent organizations is entitled to full or predominant exemption from ad valorem taxation when used exclusively or predominantly for charitable, educational, literary, scientific or religious purposes. The extent of the exemption …

(1) The filing of a complete Form DR-405, Tangible Personal Property Tax Return, or Form DR-470A, Railroad Company Annual Report and Return to the State of Florida (forms incorporated by reference in Rule 12D-16.002, F.A.C.), shall be considered the application for exemption. (2)…

(1) To apply for the exemption in Section 196.26, F.S., a property owner must submit an original application to the property appraiser by March 1, as outlined in Section 196.011, F.S. (2) The Department prescribes Form DR-418C, Real Property Dedicated in Perpetuity for Conservati…

(1) General. (a) The property appraiser shall make a determination of the value of all property (whether such property is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its just value at its present highest and best use) located wit…

(1) The property appraiser shall complete the valuation of all property within his or her county and shall enter the valuations on the appropriate assessment roll not later than July 1 of each year. (2) The Executive Director may, for a good cause shown, extend beyond July 1 the …

The property appraiser shall enter the assessed value of an assessable possessory interest on the appropriate assessment roll according to the nature or character of the property possessed. Stated in other terms, if the possessory interest is in real property, then the assessment…

The notice mailed pursuant to Section 194.011, F.S., and Rule 12D-8.005, F.A.C., shall contain a statement advising the taxpayer that: (1) Upon request the property appraiser or a member of his or her staff shall agree to a conference regarding the correctness of the assessment; …

(1) The due date without an extension granted pursuant to Section 193.063, F.S., is April 1. (a) If the taxpayer has failed to file a return on or before the due date, including any extensions, then, based upon the best information available, the property appraiser shall list the…

(1) "Escape taxation" means to get free of tax, to avoid taxation, to be missed from being taxed, or to be forgotten for tax purposes. Improvements, changes, or additions which were not taxed because of a clerical or some other error and are a part of and encompassed by a real pr…

Rulemaking Authority 195.027(1) FS. Law Implemented 193.011, 193.023, 193.155 FS. History-New 12-27-94, Amended 10-2-07, 11-1-12, Repealed 6-14-22.

(1) This rule governs the determination of the assessed value of property subject to the homestead assessment limitation under Article VII, Section 4(d), Florida Constitution and Section 193.155, F.S., except as it relates to changes, additions or improvements, changes of ownersh…

Rulemaking Authority 195.027(1) FS. Law Implemented 192.042, 193.011, 193.023, 193.155, 193.1551 FS. History-New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07, Repealed 6-14-22.

(1) This rule applies where any change, addition, or improvement is not considered in the assessment of a property as of the first January 1 after it is substantially completed. The property appraiser must determine the just value for such change, addition, or improvement, and ad…

(1) For purposes of this rule, the following definitions apply. (a) The "previous property appraiser" means the property appraiser in the county where the taxpayer's previous homestead property was located. (b) The "new property appraiser" means the property appraiser in the coun…

(1) Any person or entity that owns non-homestead property that is entitled to receive the 10 percent assessment increase limitation under Section 193.1554 or 193.1555, F.S., must notify the property appraiser of the county where the property is located of any change of ownership …