Florida Statute 193.23 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

View Entire Chapter

F.S. 193.023

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.

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Amendments to 193.023

Annotations, Discussions, Cases:

Cases Citing Statute 193.023

Total Results: 35

Valencia Center, Inc. v. Bystrom

543 So. 2d 214, 14 Fla. L. Weekly 222, 1989 Fla. LEXIS 384, 1989 WL 44357

Supreme Court of Florida | Filed: Apr 27, 1989 | Docket: 1729780

Cited 24 times | Published

DCA 1988), in which the district court found section 193.023(6), Florida Statutes (1987), unconstitutional

Bystrom v. EQUITABLE LIFE ASSUR. SOC., ETC.

416 So. 2d 1133

District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 1224667

Cited 20 times | Published

The July 1 date is not a fixed point because Section 193.023, Florida Statutes (1977) authorizes the Department

Korash v. Mills

263 So. 2d 579

Supreme Court of Florida | Filed: Jun 7, 1972 | Docket: 1693295

Cited 20 times | Published

escape of taxation but it is a partial one under § 193.23 (now § 193.092), F.S.A., and is within that statute's

City of Naples v. Conboy

182 So. 2d 412

Supreme Court of Florida | Filed: Oct 13, 1965 | Docket: 1487134

Cited 20 times | Published

a portion of F.S. § 192.21[3] and a portion of § 193.23, F.S.A.[4] contend that the City should be required

Markham v. Friedland

245 So. 2d 645

District Court of Appeal of Florida | Filed: Feb 19, 1971 | Docket: 1706415

Cited 9 times | Published

by an Assessor pursuant to Florida Statutes, Section 193.23 [F.S.A.], is only allowable as to property

CD Utility Corporation v. Maxwell

189 So. 2d 643

District Court of Appeal of Florida | Filed: Sep 6, 1966 | Docket: 1328110

Cited 9 times | Published

Jur., Taxation, § 650. Under Florida Statutes § 193.23, F.S.A. real property which has escaped taxation

Delta Property Mgmt., Inc. v. Profile Investments, Inc.

875 So. 2d 443, 29 Fla. L. Weekly Supp. 228, 2004 Fla. LEXIS 670, 2004 WL 1064828

Supreme Court of Florida | Filed: May 13, 2004 | Docket: 1684025

Cited 8 times | Published

the 2000 roll, not the 1999 roll, because section 193.023(1) mandates that the roll be updated "no later

Okeelanta Sugar Refinery, Inc. v. Maxwell

183 So. 2d 567

District Court of Appeal of Florida | Filed: Mar 2, 1966 | Docket: 1239628

Cited 8 times | Published

by the use of procedures set forth in F.S.A. Section 193.23, using as a basis for the additional assessment

Coppock v. Blount

145 So. 2d 279

District Court of Appeal of Florida | Filed: Oct 9, 1962 | Docket: 1286594

Cited 8 times | Published

involved herein were specifically authorized by § 193.23, Fla. Stat., F.S.A.[5] We agree with this conclusion;

Baron v. Rhett

847 So. 2d 1032, 2003 WL 21077608

District Court of Appeal of Florida | Filed: May 14, 2003 | Docket: 1686662

Cited 4 times | Published

by the Broward County Administrator. [2] Section 193.023(1), Florida Statutes, states that the property

In Re Polygraphex Systems, Inc.

275 B.R. 408, 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68

United States Bankruptcy Court, M.D. Florida | Filed: Mar 25, 2002 | Docket: 1475958

Cited 4 times | Published

direct state involvement. See generally Fla.Stat. § 193.023 ("Duties of the property appraiser in making assessments")

Fuchs v. Robbins

738 So. 2d 338, 1998 WL 821744

District Court of Appeal of Florida | Filed: Jul 16, 1999 | Docket: 414838

Cited 4 times | Published

Florida Supreme Court held unconstitutional section 193.023(6), Florida Statutes (1987), which called for

Delta Property Management v. Profile Investments, Inc.

830 So. 2d 867, 2002 Fla. App. LEXIS 14786, 2002 WL 31293886

District Court of Appeal of Florida | Filed: Oct 14, 2002 | Docket: 471364

Cited 3 times | Published

1999 and 2000 rolls were prepared. Although section 193.023(1), Florida Statutes, provides that the property

Skinner v. Simms

355 So. 2d 448

District Court of Appeal of Florida | Filed: Feb 14, 1978 | Docket: 1360673

Cited 3 times | Published

Smith. Had the tax assessor complied with Section 193.023(2), Florida Statutes (1975), requiring that

Florida East Coast Railway Company v. Reid

281 So. 2d 77

District Court of Appeal of Florida | Filed: Jul 31, 1973 | Docket: 1262113

Cited 3 times | Published

or before July 1 of each year, as required in § 193.023." "(2) On or before completion of the tax roll

Hidden Bay Master Association, Inc. v. Miami-Dade County Department of Property Appraisal

938 So. 2d 599, 2006 WL 2741632

District Court of Appeal of Florida | Filed: Sep 27, 2006 | Docket: 1673733

Cited 2 times | Published

jointly by the unit owners, as set forth in section 193.023(5), Florida Statutes (2001).[1] As such, Hidden

Bankunited Financial Corp. v. Markham

763 So. 2d 1072, 1999 WL 767399

District Court of Appeal of Florida | Filed: Sep 29, 1999 | Docket: 1278384

Cited 2 times | Published

consistent with the property appraiser's duty under section 193.023(5), Florida Statutes (1997), which states:

Valencia Center, Inc. v. Bystrom

526 So. 2d 707, 1988 WL 59125

District Court of Appeal of Florida | Filed: May 10, 1988 | Docket: 1273160

Cited 2 times | Published

Valencia Center, Inc. appeals an order declaring section 193.023(6), Florida Statutes (1987), unconstitutional

Wal-Mart Stores, Inc. v. Day

742 So. 2d 408, 1999 Fla. App. LEXIS 11868, 1999 WL 682609

District Court of Appeal of Florida | Filed: Sep 3, 1999 | Docket: 1303150

Cited 1 times | Published

reference to the `extension of the roll under section 193.23' [now 197.323] contemplates the same time frame

Schultz v. TM FLORIDA-OHIO REALTY LTD. P'SHIP

553 So. 2d 1203, 1989 WL 80705

District Court of Appeal of Florida | Filed: Dec 15, 1989 | Docket: 1675621

Cited 1 times | Published

much more specific provision in section 193.023(6). Section 193.023(6) provides: In making his assessment

Escambia Chemical Corporation v. Fisher

277 So. 2d 307

District Court of Appeal of Florida | Filed: Apr 24, 1973 | Docket: 2408357

Cited 1 times | Published

be contemplated by the applicable statute. Section 193.023, Florida Statutes, F.S.A., clearly contemplates

Illinois Grain Corp. v. Schleman

144 So. 2d 329

District Court of Appeal of Florida | Filed: Aug 17, 1962 | Docket: 60206838

Cited 1 times | Published

for back taxes for 1957 and 1958 as permitted by § 193.23, F.S.A. The instant suit was brought by plaintiff

Robins v. Daniel

9 So. 2d 381, 151 Fla. 200, 1942 Fla. LEXIS 1135

Supreme Court of Florida | Filed: Jul 24, 1942 | Docket: 3275470

Cited 1 times | Published

Sections 1 and 2, Chapter 9180, Acts of 1923, now Section 193.23, Florida Statutes 1941, required the tax assessor

Robert R. Turner v. Sharon W. Jordan

Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166

Published

Argued: Apr 19, 2024

sure the tax roll is accurate. Fla. Stat. § 193.023(2). A property appraiser’s de- cision

Profile Investments, Inc. v. Delta Property Management, Inc.

19 So. 3d 1013, 2009 Fla. App. LEXIS 12878, 2009 WL 2602326

District Court of Appeal of Florida | Filed: Aug 26, 2009 | Docket: 60254554

Published

the 2000 roll, not the 1999 roll, because section 193.023(1) mandates that the roll be updated “no later

Ago

Florida Attorney General Reports | Filed: Jul 6, 2009 | Docket: 3258017

Published

separately for taxes or special assessments. Section 193.023(5), Florida Statutes, directs the property

Ago

Florida Attorney General Reports | Filed: May 23, 1996 | Docket: 3258403

Published

authority's share of incremental tax revenues. Section 193.023(1), Florida Statutes, requires the property

Ago

Florida Attorney General Reports | Filed: Feb 20, 1992 | Docket: 3257471

Published

subdivision who have easement rights to such areas. Section 193.023(5), F.S., provides: In assessing any parcel

Wilkinson v. St. Jude Harbors, Inc.

570 So. 2d 1332, 1990 Fla. App. LEXIS 5042, 1990 WL 96241

District Court of Appeal of Florida | Filed: Jul 11, 1990 | Docket: 64654899

Published

192.-001(12). This argument is buttressed by section 193.023(2) which requires the property appraiser in

Wilson v. School Board of Marion County

424 So. 2d 16, 8 Educ. L. Rep. 887, 1982 Fla. App. LEXIS 21254

District Court of Appeal of Florida | Filed: Sep 29, 1982 | Docket: 64594346

Published

value pursuant to subsection 200.065(1) and section 193.023, Florida Statutes (1981). Subsection 200.-065(2)(f)3

Bystrom v. Equitable Life Assurance Society of United States

416 So. 2d 1133, 1982 Fla. App. LEXIS 20620

District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 64591251

Published

The July 1 date is not a fixed point because Section 193.023, Florida Statutes (1977) authorizes the Department

Mikos v. PLYMOUTH HARBOR, INCORPORATED

316 So. 2d 627

District Court of Appeal of Florida | Filed: Jul 18, 1975 | Docket: 1456027

Published

completing the assessment of all property. Fla. Stat. § 193.023(1) (1972). In view of the extension authorized

Mills v. Korash

249 So. 2d 765, 1971 Fla. App. LEXIS 6451

District Court of Appeal of Florida | Filed: May 20, 1971 | Docket: 64521115

Published

taxation’ ” may be back-taxed under F.S.A. Section 193.23 and that once the assessor has certified the

Homer v. Connecticut General Life Insurance Co.

211 So. 2d 250, 1968 Fla. App. LEXIS 5458

District Court of Appeal of Florida | Filed: Jun 4, 1968 | Docket: 64505716

Published

three years to collect back taxes pursuant to § 193.23(1), Fla.Stat., F.S.A.10 This is indicative, appellants

Robins v. Daniel

151 Fla. 199, 9 So. 2d 381

Supreme Court of Florida | Filed: Jul 24, 1942 | Docket: 60410727

Published

Sections 1 and 2, Chapter 9180, Acts of 1923, now Section 193.23, Florida Statutes 1941, required the tax assessor