Florida Statutes

Fla. Stat. § 193.052 (2025)

Preparation and serving of returns.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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193.052 Preparation and serving of returns.—

(1) The following returns shall be filed:

(a) Tangible personal property; and

(b) Property specifically required to be returned by other provisions in this title.

(2) No return shall be required for real property the ownership of which is reflected in instruments recorded in the public records of the county in which the property is located, unless otherwise required in this title. In order for land to be considered for agricultural classification under s. 193.461 or high-water recharge classification under s. 193.625, an application for classification must be filed on or before March 1 of each year with the property appraiser of the county in which the land is located, except as provided in s. 193.461(3)(a). The application must state that the lands on January 1 of that year were used primarily for bona fide commercial agricultural or high-water recharge purposes.

(3) A return for the above types of property shall be filed in each county which is the situs of such property, as set out under s. 192.032.

(4) All returns shall be completed by the taxpayer in such a way as to correctly reflect the owner’s estimate of the value of property owned or otherwise taxable to him or her and covered by such return. All forms used for returns shall be prescribed by the department and delivered to the property appraisers for distribution to the taxpayers.

(5) Property appraisers may distribute returns in whatever way they feel most appropriate. However, as a minimum requirement, the property appraiser shall requisition, and the department shall distribute, forms in a timely manner so that each property appraiser can and shall make them available in his or her office no later than the first working day of the calendar year.

(6) The department shall promulgate the necessary regulations to ensure that all railroad and utility property is properly returned in the appropriate county. However, the evaluating or assessing of utility property in each county shall be the duty of the property appraiser.

(7) A property appraiser may accept a tangible personal property tax return in a form initiated through an electronic data interchange. The department shall prescribe by rule the format and instructions necessary for such filing to ensure that all property is properly listed. The acceptable method of transfer, the method, form, and content of the electronic data interchange, the method by which the taxpayer will be provided with an acknowledgment, and the duties of the property appraiser with respect to such filing shall be prescribed by the department. The department’s rules shall provide: a uniform format for all counties; that the format shall resemble form DR-405 as closely as possible; and that adequate safeguards for verification of taxpayers’ identities are established to avoid filing by unauthorized persons.

History.—s. 11, ch. 70-243; s. 1, ch. 72-370; s. 1, ch. 73-228; s. 20, ch. 73-334; s. 6, ch. 76-234; s. 1, ch. 77-102; s. 45, ch. 77-104; s. 7, ch. 79-334; s. 9, ch. 81-308; s. 75, ch. 82-226; s. 1, ch. 84-106; ss. 28, 221, ch. 85-342; s. 63, ch. 89-356; s. 971, ch. 95-147; s. 2, ch. 95-404; s. 3, ch. 96-204; s. 33, ch. 99-208.

Note.—Consolidation of provisions of former ss. 193.113, 193.121, 193.203, 193.211, 193.231-193.261, 193.272, 193.281-193.311.

Notes of Decisions

Cited in 13 cases, 1975–2003 · leading case: Lee Cty. Elec. Co-operative, Inc. v. Lowe, 344 So. 2d 308 (Fla. 2d DCA 1977).

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Lee Cty. Elec. Co-operative, Inc. v. Lowe, 344 So. 2d 308 (Fla. 2d DCA 1977). · cites it 6× “Pursuant to the values and procedures established by Hunnicutt the property owner (a utility) filed a 1974 and 1975 estimate as required by Section 193.052(4), Florida Statutes in the amounts of ,402 and ,370 respectively.”

Florida Bar re Amendment to Rules, 458 So. 2d 1079 (Fla. 1984). · cites it 2× “Statutory References F.S. 193.052(7) Preparation and filing of returns.”

Lowe v. Lee Cty. Elec. Coop., Inc., 367 So. 2d 1114 (Fla. 2d DCA 1979). · cites it 2× “Yet, the failure of the Department of Revenue to promulgate regulations cannot obviate the tax appraiser's duty to establish the just value of all property within his county.”

Daniel v. Lynn, 393 So. 2d 52 (Fla. 1st DCA 1981). · cites it 2× “On motion, the trial court entered a summary judgment granting appellee agricultural status for the tax year 1977, finding that failure to apply for the exemption was not a waiver of the right to seek agricultural status.”

Dep't of Revenue v. Markham, 381 So. 2d 1101 (Fla. 1st DCA 1979). · cites it 2× “[10] Section 193.052 contains essential provisions relating to the preparation and filing of returns.”

Florida Dep't of Revenue v. Howard, 859 So. 2d 619 (Fla. 1st DCA 2003). · cites it 2× “, § 193.052(2), Fla. Stat. (2002) (requiring returns of tangible personal property but not, ordinarily, any return of “real property the ownership of which is reflected in instruments recorded in the public records of the county in which the property is located”).”

Florida Bar re Emergency Amendments to Florida Rules of Prob. & Guardianship Procedure, 460 So. 2d 906 (Fla. 1984). · cites it 2× “§ 193.052, Fla.Stat. (Supp. 1984). Rule History 1980 Revision: Eliminated the time limit in requesting a copy of the invento *907 ry by an interested person or in furnishing it by the personal representative.”

Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. 5th DCA 1982). · cites it 2× “Finally, appellant taxpayers argue that the saving provisions relied on in Dickinson do not apply in this case because (1) the duty of owners of real property to file returns was eliminated by chapter 70-243, Laws of Florida, now section 193.052(2), Florida Statutes (1982), and…”

Manin v. Milander, 452 So. 2d 997 (Fla. 3d DCA 1984). · cites it 2× “§ 193.052, Fla.Stat. (Supp.1970). Fla.Admin.”

In re 1988 Dade Cnty. Prop. Appraisal Adjustment Bd., 43 Fla. Supp. 2d 193 (Fla. Dep't Rev. 1990). · cites it 7× “The petition asserts three instances of consistent and continuous violations of the law by the PAAB: (1) that, over the objection of the Property Appraiser, the PAAB permitted taxpayers to challenge their personal property assessments, and reduced them notwithstanding the…”

Gen. Am. Transp. Corp. v. Askew, 310 So. 2d 46 (Fla. 1st DCA 1975). “The next statutory provision pertaining to railroad companies’ property is found in Section 193.052(6): “The department shall promulgate the necessary regulations to insure that all railroad and utility property is properly returned in the appropriate county.”

Dep't of Revenue v. Boyer, 341 So. 2d 274 (Fla. 2d DCA 1977). · cites it 2× “(F.S. 193.052(2), Florida Statutes 1973; F.”

Show all 13 citing cases →

— 193.052(1) — 1 case

In re 1988 Dade Cnty. Prop. Appraisal Adjustment Bd., 43 Fla. Supp. 2d 193 (Fla. Dep't Rev. 1990). “The petition asserts three instances of consistent and continuous violations of the law by the PAAB: (1) that, over the objection of the Property Appraiser, the PAAB permitted taxpayers to challenge their personal property assessments, and reduced them notwithstanding the…”

— 193.052(2) — 4 cases

Daniel v. Lynn, 393 So. 2d 52 (Fla. 1st DCA 1981). “On motion, the trial court entered a summary judgment granting appellee agricultural status for the tax year 1977, finding that failure to apply for the exemption was not a waiver of the right to seek agricultural status.”

Florida Dep't of Revenue v. Howard, 859 So. 2d 619 (Fla. 1st DCA 2003). “, § 193.052(2), Fla. Stat. (2002) (requiring returns of tangible personal property but not, ordinarily, any return of “real property the ownership of which is reflected in instruments recorded in the public records of the county in which the property is located”).”

Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. 5th DCA 1982). “Finally, appellant taxpayers argue that the saving provisions relied on in Dickinson do not apply in this case because (1) the duty of owners of real property to file returns was eliminated by chapter 70-243, Laws of Florida, now section 193.052(2), Florida Statutes (1982), and…”

Dep't of Revenue v. Boyer, 341 So. 2d 274 (Fla. 2d DCA 1977). “(F.S. 193.052(2), Florida Statutes 1973; F.”

— 193.052(4) — 1 case

Lee Cty. Elec. Co-operative, Inc. v. Lowe, 344 So. 2d 308 (Fla. 2d DCA 1977). “Pursuant to the values and procedures established by Hunnicutt the property owner (a utility) filed a 1974 and 1975 estimate as required by Section 193.052(4), Florida Statutes in the amounts of ,402 and ,370 respectively.”

— 193.052(6) — 3 cases

Lowe v. Lee Cty. Elec. Coop., Inc., 367 So. 2d 1114 (Fla. 2d DCA 1979). “Yet, the failure of the Department of Revenue to promulgate regulations cannot obviate the tax appraiser's duty to establish the just value of all property within his county.”

— 193.052(7) — 1 case

Florida Bar re Amendment to Rules, 458 So. 2d 1079 (Fla. 1984). “Statutory References F.S. 193.052(7) Preparation and filing of returns.”

— 193.052(l)(a) — 2 cases

Petrie v. Bystrom, 25 Fla. Supp. 2d 6 (Fla. Cir. Ct. 1987).

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