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Florida Statutes, Title XIV

Florida/Statutes

← All Florida coverage

Title XIV, Taxation and Finance

25 chapters · 1,176 sections in this title.

All chapters in Title XIV1,176 Ch 215, Financial Matters: General Provisions151 Ch 206, Motor and Other Fuel Taxes106 Ch 220, Income Tax Code94 Ch 197, Tax Collections, Sales, and Liens82 Ch 216, Planning and Budgeting77 Ch 218, Financial Matters Pertaining to Poli…73 Ch 196, Exemption66 Ch 212, Tax on Sales, Use, and Other Transac…63 Ch 193, Assessments54 Ch 213, State Revenue Laws: General Provisions52 Ch 210, Tax on Tobacco Products49 Ch 198, Estate Taxes43 Ch 202, Communications Services Tax Simplifi…38 Ch 205, Local Business Taxes34

1,176 sections·Filtered byTitle XIV✕

Fla. Stat. § 196.1985 Labor organization property exemption
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Real property owned and used by any labor organization which has a charter from a state or national organization, which property is used predominantly by such organization for educational purposes, is hereby defined as property within the purview of s. 3, Art. VII of the State Co…
Fla. Stat. § 196.1986 Community centers exemption
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(1) A single general-purpose structure represented as a community center owned and operated by a private, nonprofit organization and used predominantly for educational, literary, scientific, religious, or charitable purposes is hereby defined as property within the purview of s. …
Fla. Stat. § 196.1987 Biblical history display property exemption
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The use of property owned by an organization exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code to exhibit, illustrate, and interpret Biblical manuscripts, codices, stone tablets, and other Biblical archives; provide live and recorded demonstrations, e…
Fla. Stat. § 196.199 Government property exemption
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(1) Property owned and used by the following governmental units shall be exempt from taxation under the following conditions:(a)1. All property of the United States is exempt from ad valorem taxation, except such property as is subject to tax by this state or any political subdiv…

Showing 151–200 of 1,176

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Fla. Stat. § 196.1993 Certain agreements with local governments for use of public property; exemption

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Any agreement entered into with a local governmental authority prior to January 1, 1969, for use of public property, under which it was understood and agreed in a written instrument or by special act that no ad valorem real property taxes would be paid by the licensee or lessee, …

Fla. Stat. § 196.1995 Economic development ad valorem tax exemption

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1(1) The board of county commissioners of any county or the governing authority of any municipality shall call a referendum within its total jurisdiction to determine whether its respective jurisdiction may grant economic development ad valorem tax exemptions under s. 3, Art. VII…

Fla. Stat. § 196.1996 Economic development ad valorem tax exemption; effect of ch. 94-136

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Nothing contained in chapter 94-136, Laws of Florida, shall be deemed to require any board of county commissioners or a governing body of any municipality to reenact any resolution or ordinance to authorize the board of county commissioners or the governing body to grant economic…

Fla. Stat. § 196.1997 Ad valorem tax exemptions for historic properties

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(1) The board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow ad valorem tax exemptions under s. 3, Art. VII of the State Constitution to historic properties if the owners are engaging in the restoration, rehabi…

Fla. Stat. § 196.1998 Additional ad valorem tax exemptions for historic properties open to the public

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(1) If an improvement qualifies a historic property for an exemption under s. 196.1997, and the property is used for nonprofit or governmental purposes and is regularly and frequently open for the public’s visitation, use, and benefit, the board of county commissioners or the gov…

Fla. Stat. § 196.1999 Space laboratories and carriers; exemption

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Notwithstanding other provisions of this chapter, a module, pallet, rack, locker, and any necessary associated hardware and subsystem owned by any person and intended to be used to transport or store cargo used for a space laboratory for the primary purpose of conducting scientif…

Fla. Stat. § 196.2001 Not-for-profit sewer and water company property exemption

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(1) Property of any sewer and water company owned or operated by a Florida corporation not for profit, the income from which has been exempt, as of January 1 of the year for which the exemption from ad valorem property taxes is requested, from federal income taxation by having qu…

Fla. Stat. § 196.2002 Exemption for s. 501(c)(12) not-for-profit water and wastewater systems

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Property of any not-for-profit water and wastewater corporation which holds a current exemption from federal income tax under s. 501(c)(12) of the Internal Revenue Code, as amended, shall be exempt from ad valorem taxation if the sole or primary function of the corporation is to …

Fla. Stat. § 196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled

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(1) Property to the value of $5,000 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state is exempt from taxation. As used in this section, the term “totally and permanently disabled person” means a person who …

Fla. Stat. § 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability

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(1) Any ex-servicemember, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, and who has been disabled to a degree of 10 percent or more by misfortune or while serving during a period of wartime service as defined in…

Fla. Stat. § 196.26 Exemption for real property dedicated in perpetuity for conservation purposes

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1(1) As used in this section:(a) “Allowed commercial uses” means commercial uses that are allowed by the conservation easement encumbering the land exempt from taxation under this section.(b) “Conservation easement” means the property right described in s. 704.06.(c) “Conservatio…

Fla. Stat. § 196.28 Cancellation of delinquent taxes upon lands used for road purposes, etc

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(1) The board of county commissioners of each county of the state be and it is hereby given full power and authority to cancel and discharge any and all liens for taxes, delinquent or current, held or owned by the county or the state, upon lands, heretofore or hereafter, conveyed…

Fla. Stat. § 196.29 Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees

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Whenever any county, school board, charter school governing board, or community college district board of trustees of this state has heretofore acquired, or shall hereafter acquire, title to any real property, the taxes of all political subdivisions, as defined in s. 1.01, upon s…

Fla. Stat. § 196.295 Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years

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(1) In the event fee title to property is acquired between January 1 and November 1 of any year by a governmental unit exempt under this chapter by any means except condemnation or is acquired by any means except condemnation for use exclusively for federal, state, county, or mun…

Fla. Stat. § 196.31 Taxes against state properties; notice

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Whenever lands or other property of the state or of any agency thereof are situated within any district, subdistrict or governmental unit for the purpose of taxation, which said lands or any of them or other property, are or shall be subject to special assessments or taxes, the t…

Fla. Stat. § 196.32 Executive Office of the Governor; consent required to certain assessments

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When, under any law of this state heretofore or hereafter enacted providing for the imposition of any tax, provision is made for the payment of any portion of the revenue derived from such tax by any state officer, officers, or board, to defray expenses incident to the enforcemen…

Fla. Stat. § 197.102 Definitions

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(1) As used in this chapter, the following definitions apply, unless the context clearly requires otherwise:(a) “Awarded” means the time when the tax collector or a designee determines and announces verbally or through the closing of the bid process in a live or an electronic auc…

Fla. Stat. § 197.103 Deputy tax collectors; appointment

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Tax collectors may appoint deputies to act in their behalf in carrying out the duties prescribed by law.History.—s. 1, ch. 80-366; s. 9, ch. 81-284; s. 128, ch. 85-342.Note.—Former s. 197.0122.

Fla. Stat. § 197.122 Lien of taxes; application

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(1) All taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full force from January 1 of the year the taxes were levied until d…

Fla. Stat. § 197.123 Erroneous returns; notification of property appraiser

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If a tax collector has reason to believe that a taxpayer has filed an erroneous or incomplete statement of her or his personal property or has not disclosed all of her or his property subject to taxation, the collector must notify the property appraiser of the erroneous or incomp…

Fla. Stat. § 197.131 Correction of erroneous assessments

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Any tax collector who discovers an erroneous assessment shall notify the property appraiser. If the error constitutes a double assessment, the tax collector shall collect only the tax justly due.History.—s. 131, ch. 85-342; s. 1002, ch. 95-147.

Fla. Stat. § 197.146 Uncollectible personal property taxes; correction of tax roll

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A tax collector who determines that a tangible personal property account is uncollectible may issue a certificate of correction for the current tax roll and any prior tax rolls. The tax collector shall notify the property appraiser that the account is invalid, and the assessment …

Fla. Stat. § 197.152 Collection of unpaid or omitted taxes; interest amount; taxable value

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Unpaid or omitted taxes shall be collected upon the basis of the regular valuation placed by the property appraiser upon the land for the year for which taxes remain unpaid, and, when no valuation was so placed, then the last assessed valuation prior thereto shall be considered t…

Fla. Stat. § 197.162 Tax discount payment periods

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(1) For all taxes assessed on the county tax rolls and collected by the county tax collector, discounts for payments made before delinquency shall be at the rate of 4 percent in the month of November or at any time within 30 days after the sending of the original tax notice; 3 pe…

Fla. Stat. § 197.172 Interest rate; calculation and minimum

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(1) Real property taxes shall bear interest at the rate of 18 percent per year from the date of delinquency until a certificate is sold, except that the minimum charge for delinquent taxes paid prior to the sale of a tax certificate shall be 3 percent.(2) The maximum rate of inte…

Fla. Stat. § 197.182 Department of Revenue to pass upon and order refunds

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(1)(a) Except as provided in paragraphs (b), (c), and (d), the department shall pass upon and order refunds if payment of taxes assessed on the county tax rolls has been made voluntarily or involuntarily under any of the following circumstances:1. An overpayment has been made.2. …

Fla. Stat. § 197.192 Land not to be divided or plat filed until taxes paid

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No land shall be divided or subdivided and no drawing or plat of the division or subdivision of any land, or declaration of condominium of such land, shall be filed or recorded in the public records of any court until all taxes have been paid on the land.History.—s. 137, ch. 85-3…

Fla. Stat. § 197.212 Minimum tax bill

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On the recommendation of the county tax collector, the board of county commissioners may adopt a resolution instructing the collector not to mail tax notices to a taxpayer if the amount of taxes shown on the tax notice is less than an amount up to $30. The resolution shall also i…

Fla. Stat. § 197.217 Judicial sale; payment of taxes

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All officers of the court selling property under process or court order shall pay all taxes that are due and unpaid against the property from the proceeds of the sale after the payment of the costs of the proceedings and any attorney’s fee allowed by the court when the court orde…

Fla. Stat. § 197.222 Prepayment of estimated tax by installment method

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(1) Taxes collected pursuant to this chapter may be prepaid in installments as provided in this section. A taxpayer may elect to prepay by installments for each tax notice for taxes estimated to be more than $100. A taxpayer who elects to prepay shall make payments based upon an …

Fla. Stat. § 197.2301 Payment of taxes prior to certified roll procedure

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(1) It is the legislative intent to provide a method for voluntary payment of ad valorem taxes when the tax roll cannot be certified for collection of taxes in time to allow payment prior to January 1 of the current tax year. It is the legislative intent that all taxpayers shall …

Fla. Stat. § 197.2421 Property tax deferral

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(1) If a property owner applies for a property tax deferral and meets the criteria established in this chapter, the tax collector shall approve the deferral of the ad valorem taxes and non-ad valorem assessments.(2) Authorized property tax deferral programs are:(a) Homestead tax …

Fla. Stat. § 197.2423 Application for property tax deferral; determination of approval or denial by tax collector

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(1) A property owner is responsible for submitting an annual application for tax deferral with the county tax collector on or before March 31 following the year in which the taxes and non-ad valorem assessments are assessed.(2) Each applicant shall demonstrate compliance with the…

Fla. Stat. § 197.2425 Appeal of denied tax deferral

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An appeal of a denied tax deferral must be made by the property owner to the value adjustment board on a form prescribed by the department and furnished by the tax collector. The appeal must be filed with the value adjustment board within 30 days after the mailing of the notice o…

Fla. Stat. § 197.243 Definitions relating to homestead property tax deferral

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(1) “Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.(2) “Income” means the “adjusted gross income,” as defined in s. 62 of the Unit…

Fla. Stat. § 197.252 Homestead tax deferral

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(1) Any person who is entitled to claim homestead tax exemption under s. 196.031(1) may apply to defer payment of a portion of the combined total of the ad valorem taxes, non-ad valorem assessments, and interest accumulated on a tax certificate. Any applicant who is entitled to r…

Fla. Stat. § 197.2524 Tax deferral for recreational and commercial working waterfront properties and affordable rental housing property

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(1) This section applies to:(a) Recreational and commercial working waterfront properties if the owners are engaging in the operation, rehabilitation, or renovation of such properties in accordance with guidelines established in this section.(b) Affordable rental housing, if the …

Fla. Stat. § 197.2526 Eligibility for tax deferral for affordable rental housing property

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The tax deferral authorized by s. 197.2524 applies only on a pro rata basis to the ad valorem taxes levied on residential units within a property which meet the following conditions:(1) Units for which the monthly rent along with taxes, insurance, and utilities does not exceed 30…

Fla. Stat. § 197.254 Annual notification to taxpayer

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(1) The tax collector shall notify the taxpayer of each parcel appearing on the real property assessment roll of the right to defer payment of taxes and non-ad valorem assessments and interest on homestead property pursuant to s. 197.252.(2) On or before November 1 of each year, …

Fla. Stat. § 197.262 Deferred payment tax certificates

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(1) At a tax certificate sale, the tax collector shall strike to the county each certificate on property for which taxes have been deferred. Certificates issued pursuant to this section are exempt from the public sale of tax certificates held pursuant to s. 197.432 or s. 197.4725…

Fla. Stat. § 197.263 Change in ownership or use of property

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(1) If there is a change in use or ownership of tax-deferred property such that the owner is no longer eligible for the tax deferral granted, or the owner fails to maintain the required fire and extended insurance coverage, the total amount of deferred taxes and interest for all …

Fla. Stat. § 197.272 Prepayment of deferred taxes

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All or part of the deferred taxes and accrued interest may at any time be paid to the tax collector. Any payment that is less than the total amount due must be equal to the amount of the deferred taxes, interest, and assessments, and the payment must be for 1 or more full years.H…

Fla. Stat. § 197.282 Distribution of payments

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When any deferred taxes, assessments, or interest is collected, the tax collector shall maintain a record of the payment. The tax collector shall distribute payments received in accordance with the procedures for distribution of ad valorem taxes, non-ad valorem assessments, or re…

Fla. Stat. § 197.292 Construction

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This chapter does not:(1) Prohibit the collection of personal property taxes that become a lien against tax-deferred property;(2) Defer payment of special assessments to benefited property other than those specifically allowed to be deferred; or(3) Affect any provision of any mor…

Fla. Stat. § 197.301 Penalties

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(1) The following penalties shall be imposed on any person who willfully files incorrect information for a tax deferral:(a) The person shall pay the total amount of deferred taxes and non-ad valorem assessments subject to collection pursuant to the uniform method of collection se…

Fla. Stat. § 197.312 Payment by mortgagee

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If any mortgagee elects to pay the taxes when an applicant qualifies for tax deferral, such election does not give the mortgagee the right to foreclose.History.—s. 12, ch. 77-301; s. 154, ch. 85-342; s. 25, ch. 2011-151.Note.—Former s. 197.0174.