Florida Statutes

Fla. Stat. § 192.042 (2025)

Date of assessment.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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192.042 Date of assessment.—All property shall be assessed according to its just value as follows:

(1) Real property, on January 1 of each year. Improvements or portions not substantially completed on January 1 shall have no value placed thereon. “Substantially completed” shall mean that the improvement or some self-sufficient unit within it can be used for the purpose for which it was constructed.

(2) Tangible personal property, on January 1, except construction work in progress shall have no value placed thereon until substantially completed as defined in s. 192.001(11)(d).

History.—s. 4, ch. 70-243; s. 57, ch. 80-274; s. 9, ch. 81-308; s. 5, ch. 2006-312.

Notes of Decisions

Cited in 50 cases (2 in the last 5 years), 1971–2023 · leading case: Sunset Harbour Condo. Ass'n v. Robbins, 914 So. 2d 925 (Fla. 2005).

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Sunset Harbour Condo. Ass'n v. Robbins, 914 So. 2d 925 (Fla. 2005). · cites it 37× “*932 § 192.042, Fla. Stat. (1997). This statute reflects the Legislature's intent to delay valuation of improvements to property until such time as these improvements are substantially completed.”

Fuchs v. Robbins, 738 So. 2d 338 (Fla. 3d DCA 1999). · cites it 41× “See Fla. Stat. § 192.042 (1997). The Order appealed from is reversed.”

Collier Cnty. v. State, 733 So. 2d 1012 (Fla. 1999). · cites it 4× “" § 192.042. Section 192.042(1) provides that real property is to be assessed on January 1 of each year and that "[i]mprovements or portions not substantially completed[ [4] ] on January 1 shall have no value placed thereon.”

Fuchs v. Robbins, 818 So. 2d 460 (Fla. 2002). · cites it 4× “The Third District additionally declared section 192.042, Florida Statutes (1993) (the "substantial completion" statute) to be unconstitutional.”

Mfrs. Nat'l Corp. v. Blake, 287 So. 2d 129 (Fla. 3d DCA 1973). · cites it 12× “This case requires careful consideration of Section 192.042(1), Fla. Stat., F.S.A., [1] enacted by the Legislature in 1970, in light of the statute's intended purpose.”

DADE CTY. TAXING AUTH. v. Cedars of Lebanon Hosp. Corp., 355 So. 2d 1202 (Fla. 1978). · cites it 2× “See Section 192.042, Florida Statutes (1973).”

Dan Sowell, etc. v. Panama Commons L.P., 192 So. 3d 27 (Fla. 2016). · cites it 3× “The First District reached this conclusion by relying on section 192.042, Florida Statutes (2013); however, that section is inapplicable here.”

Page v. City of Fernandina Beach, 714 So. 2d 1070 (Fla. 1st DCA 1998). · cites it 2× “We affirm as to the vacant lots andbecause it, too, was not leased on tax assessment day as to the beach property, but reverse as to the airport and the marina.”

In re Colon, 474 B.R. 330 (Bankr. D.P.R. 2012). · cites it 3× “Fla. Stat. § 192.042 provides in pertinent part; “All property shall be assessed according to its just value as follows: (1) Real property, on January 1 of each year.”

Markham v. Yankee Clipper Hotel, Inc., 427 So. 2d 383 (Fla. 4th DCA 1983). · cites it 4× “This is an appeal from a final judgment in which the trial court concluded the following: 1) that the improvements [1] to appellee's property on January 1, 1979, were not substantially completed, i.”

Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979). · cites it 2× “Section 192.042, Florida Statutes (1975).”

Pinellas Cnty. v. State, 776 So. 2d 262 (Fla. 2001). · cites it 2× “See § 192.042(1), Fla. Stat. (1999). Because the County was, nonetheless, required to provide essential governmental services to these properties, Collier Countyendeavoring to recoup this alleged "windfall" from the affected property ownerspassed an ordinance establishing an…”

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— 192.042(1) — 21 cases

Sunset Harbour Condo. Ass'n v. Robbins, 914 So. 2d 925 (Fla. 2005). “*932 § 192.042, Fla. Stat. (1997). This statute reflects the Legislature's intent to delay valuation of improvements to property until such time as these improvements are substantially completed.”

Fuchs v. Robbins, 738 So. 2d 338 (Fla. 3d DCA 1999). “See Fla. Stat. § 192.042 (1997). The Order appealed from is reversed.”

Mfrs. Nat'l Corp. v. Blake, 287 So. 2d 129 (Fla. 3d DCA 1973). “This case requires careful consideration of Section 192.042(1), Fla. Stat., F.S.A., [1] enacted by the Legislature in 1970, in light of the statute's intended purpose.”

Collier Cnty. v. State, 733 So. 2d 1012 (Fla. 1999). “" § 192.042. Section 192.042(1) provides that real property is to be assessed on January 1 of each year and that "[i]mprovements or portions not substantially completed[ [4] ] on January 1 shall have no value placed thereon.”

Markham v. Yankee Clipper Hotel, Inc., 427 So. 2d 383 (Fla. 4th DCA 1983). “This is an appeal from a final judgment in which the trial court concluded the following: 1) that the improvements [1] to appellee's property on January 1, 1979, were not substantially completed, i.”

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