Florida Statutes

Fla. Stat. § 193.023 (2025)

Duties of the property appraiser in making assessments.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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 Ctr., Inc. v. Bystrom, 543 So. 2d 214 (Fla. 1989).

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Valencia Ctr., Inc. v. Bystrom, 543 So. 2d 214 (Fla. 1989). · cites it 9× “3d DCA 1988), in which the district court found section 193.023(6), Florida Statutes (1987), unconstitutional.”

Delta Prop. Mgmt., Inc. v. Profile Investments, Inc., 875 So. 2d 443 (Fla. 2004). · cites it 5× “" § 193.023(1), Fla. Stat. (1999) (emphasis added).”

Schultz v. Tm Florida-ohio Realty Ltd. P'ship, 553 So. 2d 1203 (Fla. 2d DCA 1989). · cites it 16× “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 Prop. Mgmt. v. Profile Investments, Inc., 830 So. 2d 867 (Fla. 1st DCA 2002). · cites it 6× “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 Ass'n, Inc. v. Miami-Dade Cnty. Dep't of Prop. Appraisal, 938 So. 2d 599 (Fla. 3d DCA 2006). · cites it 9× “§ 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, 738 So. 2d 338 (Fla. 3d DCA 1999). · cites it 2× “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, 847 So. 2d 1032 (Fla. 4th DCA 2003). · cites it 2× “[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 Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). · cites it 2× “See generally Fla.Stat. § 193.023 (“Duties of the property appraiser in making assessments”).”

Bystrom v. Equitable Life Assurance Soc'y of United States, 416 So. 2d 1133 (Fla. 3d DCA 1982). · cites it 2× “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 Ctr., Inc. v. Bystrom, 526 So. 2d 707 (Fla. 3d DCA 1988). · cites it 4× “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., 192 So. 3d 27 (Fla. 2016). “§§ 193.023(1); 193.114(2)(g); 193.1142(1)(a), Fla.”

Robert R. Turner v. Sharon W. Jordan, 117 F.4th 1289 (11th Cir. 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.”

Show all 24 citing cases →

— 193.023(1) — 6 cases

Delta Prop. Mgmt., Inc. v. Profile Investments, Inc., 875 So. 2d 443 (Fla. 2004). “" § 193.023(1), Fla. Stat. (1999) (emphasis added).”

Delta Prop. Mgmt. v. Profile Investments, Inc., 830 So. 2d 867 (Fla. 1st DCA 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, 847 So. 2d 1032 (Fla. 4th DCA 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., 192 So. 3d 27 (Fla. 2016). “§§ 193.023(1); 193.114(2)(g); 193.1142(1)(a), Fla.”

Marshall Stranburg, in his Off. etc. v. Panama Commons L.P., 160 So. 3d 160 (Fla. 1st DCA 2015).

— 193.023(2) — 2 cases

Skinner v. Simms, 355 So. 2d 448 (Fla. 1st DCA 1978).

Wilkinson v. St. Jude Harbors, Inc., 570 So. 2d 1332 (Fla. 2d DCA 1990).

— 193.023(5) — 3 cases

Hidden Bay Master Ass'n, Inc. v. Miami-Dade Cnty. Dep't of Prop. Appraisal, 938 So. 2d 599 (Fla. 3d DCA 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.”

Bankunited Fin. Corp. v. Markham, 763 So. 2d 1072 (Fla. 4th DCA 1999).

Cent. Carillon Beach Condo. Assoc., Inc. v. Garcia, 245 So. 3d 869 (Fla. 3d DCA 2018).

— 193.023(6) — 4 cases

Valencia Ctr., Inc. v. Bystrom, 543 So. 2d 214 (Fla. 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, 553 So. 2d 1203 (Fla. 2d DCA 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, 738 So. 2d 338 (Fla. 3d DCA 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 Ctr., Inc. v. Bystrom, 526 So. 2d 707 (Fla. 3d DCA 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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