193.023
Duties of the property appraiser in making assessments.
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193.023 Duties of the property appraiser in making assessments.—
(1) The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year, except that the department may for good cause shown extend the time for completion of assessment of all property.
(2) In making his or her assessment of the value of real property, the property appraiser is required to physically inspect the property at least once every 5 years. Where geographically suitable, and at the discretion of the property appraiser, the property appraiser may use image technology in lieu of physical inspection to ensure that the tax roll meets all the requirements of law. The Department of Revenue shall establish minimum standards for the use of image technology consistent with standards developed by professionally recognized sources for mass appraisal of real property. However, the property appraiser shall physically inspect any parcel of taxable or state-owned real property upon the request of the taxpayer or owner.
(3) In revaluating property in accordance with constitutional and statutory requirements, the property appraiser may adjust the assessed value placed on any parcel or group of parcels based on mass data collected, on ratio studies prepared by an agency authorized by law, or pursuant to regulations of the Department of Revenue.
(4) In making his or her assessment of leasehold interests in property serving the unit owners of a condominium or cooperative subject to a lease, including property subject to a recreational lease, the property appraiser shall assess the property at its fair market value without regard to the income derived from the lease.
(5) In assessing any parcel of a condominium or any parcel of any other residential development having common elements appurtenant to the parcels, if such common elements are owned by the condominium association or owned jointly by the owners of the parcels, the assessment shall apply to the parcel and its fractional or proportionate share of the appurtenant common elements.
(6) In making assessments of cooperative parcels, the property appraiser shall use the method required by s. 719.114.
History.—s. 9, ch. 70-243; s. 1, ch. 72-290; s. 5, ch. 76-222; s. 1, ch. 77-102; s. 2, ch. 84-261; s. 14, ch. 86-300; s. 1, ch. 88-216; s. 5, ch. 91-223; s. 970, ch. 95-147; s. 1, ch. 2006-36; s. 1, ch. 2009-135; ss. 1, 10, ch. 2010-280; SJR 8-A, 2010 Special Session A.
Notes of Decisions
Cited in 24
cases (1 in the last 5 years), 1972–2024 · leading case: Valencia Center, Inc. v. Bystrom
Valencia Center, Inc. v. Bystrom (1989)
“3d DCA 1988), in which the district court found section 193.023(6), Florida Statutes (1987), unconstitutional.”
Delta Property Mgmt., Inc. v. Profile Investments, Inc. (2004)
“" § 193.023(1), Fla. Stat. (1999) (emphasis added).”
Schultz v. TM FLORIDA-OHIO REALTY LTD. P'SHIP (1989)
“011 is borne out by the legislative intent evidenced in *1217 the 1986 enactment of a much more specific provision in section 193.023(6). Section 193.023(6) provides: In making his assessment of improved property which is subject to a lease entered into prior to 1965 in an arm's…”
Delta Property Management v. Profile Investments, Inc. (2002)
“Although section 193.023(1), Florida Statutes, provides that the property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year (the statute also provides that, upon good cause shown, the Department of Revenue may grant an…”
Hidden Bay Master Association, Inc. v. Miami-Dade County Department of Property Appraisal (2006)
“§ 193.023(5), Fla. Stat. (2001). [2] In reviewing this allegation on appeal from the summary judgment, we note that there is nothing in the record to support appellants' claim that the Property Appraiser taxed the common areas twice.”
Fuchs v. Robbins (1999)
“In 1989, the Florida Supreme Court held unconstitutional section 193.023(6), Florida Statutes (1987), which called for properties subject to long-term leases which were entered into prior to 1965 to be assessed for taxation based solely on the use permitted by the lease…”
Baron v. Rhett (2003)
“[2] Section 193.023(1), Florida Statutes, states that the property appraiser shall complete the assessment of the value of all property no later than July 1 of each year.”
In Re Polygraphex Systems, Inc. (2002)
“See generally Fla.Stat. § 193.023 (“Duties of the property appraiser in making assessments”).”
Bystrom v. Equitable Life Assurance Society of United States (1982)
“The July 1 date is not a fixed point because Section 193.023, Florida Statutes (1977) authorizes the Department of Revenue to give an extension to the appraiser to complete the tax ' rolls.”
Valencia Center, Inc. v. Bystrom (1988)
“appeals an order declaring section 193.023(6), Florida Statutes (1987), unconstitutional and upholding the property appraiser's tax assessment.”
Dan Sowell, etc. v. Panama Commons L.P. (2016)
“§§ 193.023(1); 193.114(2)(g); 193.1142(1)(a), Fla.”
Robert R. Turner v. Sharon W. Jordan (2024)
“Fla. Stat. § 193.023 (2). A property appraiser’s de- cision to grant or remove an exemption is subject to the appraiser’s “sound discretion” that the “property either factually qualifies or factually does not qualify for the exemption.”
— 193.023(1) — 6 cases
Delta Property Mgmt., Inc. v. Profile Investments, Inc. (2004)
“" § 193.023(1), Fla. Stat. (1999) (emphasis added).”
Delta Property Management v. Profile Investments, Inc. (2002)
“Although section 193.023(1), Florida Statutes, provides that the property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year (the statute also provides that, upon good cause shown, the Department of Revenue may grant an…”
Baron v. Rhett (2003)
“[2] Section 193.023(1), Florida Statutes, states that the property appraiser shall complete the assessment of the value of all property no later than July 1 of each year.”
Dan Sowell, etc. v. Panama Commons L.P. (2016)
“§§ 193.023(1); 193.114(2)(g); 193.1142(1)(a), Fla.”
— 193.023(2) — 2 cases
Skinner v. Simms (1978)
— 193.023(5) — 3 cases
Hidden Bay Master Association, Inc. v. Miami-Dade County Department of Property Appraisal (2006)
“§ 193.023(5), Fla. Stat. (2001). [2] In reviewing this allegation on appeal from the summary judgment, we note that there is nothing in the record to support appellants' claim that the Property Appraiser taxed the common areas twice.”
— 193.023(6) — 4 cases
Valencia Center, Inc. v. Bystrom (1989)
“3d DCA 1988), in which the district court found section 193.023(6), Florida Statutes (1987), unconstitutional.”
Schultz v. TM FLORIDA-OHIO REALTY LTD. P'SHIP (1989)
“011 is borne out by the legislative intent evidenced in *1217 the 1986 enactment of a much more specific provision in section 193.023(6). Section 193.023(6) provides: In making his assessment of improved property which is subject to a lease entered into prior to 1965 in an arm's…”
Fuchs v. Robbins (1999)
“In 1989, the Florida Supreme Court held unconstitutional section 193.023(6), Florida Statutes (1987), which called for properties subject to long-term leases which were entered into prior to 1965 to be assessed for taxation based solely on the use permitted by the lease…”
Valencia Center, Inc. v. Bystrom (1988)
“appeals an order declaring section 193.023(6), Florida Statutes (1987), unconstitutional and upholding the property appraiser's tax assessment.”
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