Florida Administrative Code

(1) With reference to railroad and railroad terminal companies: (a) The Department shall examine the returns required by these regulations and such other information as the Department may obtain and shall determine the just value of the railroad and railroad terminal company's en…

The Department shall ascertain the value of each mile of maintrack, branch, switch, spur, and side track used in the operation of the reporting railroad and shall apportion value to each county, city, town and taxing district based on actual situs. Apportionment shall be made to …

Apportionment of the assessed value of the rolling stock of private car line or freight line and equipment companies to each county, city, town, and taxing district shall be made on the basis of the number of miles and location of main line track of respective railroads over whic…

Should any railroad, railroad terminal company, private car line or freight line and equipment company fail to make complete and correct returns required herein when due, or should the return not be received, the Department shall assess the same and apply penalties in the manner …

(1) Assessments. (a) Railroad and private carline company assessments shall be certified to the property appraiser by the Department of Revenue as required by Section 193.085, F.S. (b) Upon receipt from the Department, the property appraiser shall add such assessments to the coun…

These rules are adopted to implement the provisions of Section 196.199, F.S., relating to taxation of interests of non-governmental lessees in property owned by governmental units. All applicable collection, administration and enforcement provisions of Chapter 199, F.S. 2005, sha…

The following described interests in property owned by the United States, of this state, or any of its political subdivisions, or of municipalities, agencies, authorities and other public bodies corporate of this state, used by non-governmental lessees, are subject to ad valorem …

(1) Interests described in subsection 12D-3.002(1), F.A.C., shall be assessed and taxed on the appropriate ad valorem tax rolls of the county where located. (2) Interests described in subsections 12D-3.002(2) and (3), F.A.C., are deemed to be owned by the lessee and shall be asse…

Interests taxed as intangibles pursuant to subsection 12D-3.003(3), F.A.C., shall be valued in accordance with paragraph 12C-2.010(1), F.A.C. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS. History-New 12-31-80, Formerly 12D-3.04.

Nothing in these provisions shall be deemed to exempt personal property, buildings, or other real property improvements owned by a lessee from ad valorem taxation. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS. History-New 12-31-80, Formerly 1…

(1) For the purposes of Section 193.461, F.S., agricultural purposes does not include the wholesaling, retailing or processing of farm products, such as by a canning factory. (2) Good faith commercial agricultural use of property is defined as the pursuit of an agricultural activ…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 195.032 FS. History-New 10-12-76, Amended 11-10-77, Formerly 12D-5.02, Repealed 9-19-17.

The property appraiser shall not deny agricultural classification solely because of the maintenance of a dwelling on a part of the lands used for agricultural purposes, nor shall the agricultural classification disqualify the land for homestead exemption. So long as the dwelling …

(1) Other factors enumerated by the court in Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which the property appraiser may consider, but to which he is not limited, are: (a) Opinions of appropriate experts in the fields; (b) Business or occupation of owner; (Note that this can…

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 …