Florida Statutes

Fla. Stat. § 193.073 (2025)

Erroneous returns; estimate of assessment when no return filed.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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193.073 Erroneous returns; estimate of assessment when no return filed.—

(1)(a) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer has not been returned for taxation, the property appraiser shall mail a notice informing the taxpayer that an erroneous or incomplete statement of personal property has been filed. Such notice shall be mailed at any time before the mailing of the notice required in s. 200.069. The taxpayer has 30 days after the date the notice is mailed to provide the property appraiser with a complete return listing all property for taxation.

(b) If the property is personal property and is discovered before April 1, the property appraiser shall make an assessment in triplicate. After attaching the affidavit and warrant required by law, the property appraiser shall dispose of the additional assessment roll in the same manner as provided by law.

(c) If the property is personal property and is discovered on or after April 1, or is real property discovered at any time, the property shall be added to the assessment roll then in preparation.

(2) If no tangible personal property tax return has been filed as required by law, including any extension which may have been granted for the filing of the return, the property appraiser is authorized to estimate from the best information available the assessment of the tangible personal property of a taxpayer who has not properly and timely filed his or her tax return. Such assessment shall be deemed to be prima facie correct, may be included on the tax roll, and taxes may be extended therefor on the tax roll in the same manner as for all other taxes.

History.—s. 38, ch. 4322, 1895; s. 5, ch. 4515, 1897; GS 538; s. 37, ch. 5596, 1907; RGS 737; CGL 945; s. 8, ch. 20722, 1941; ss. 1, 2, ch. 69-55; s. 2, ch. 72-268; s. 1, ch. 77-102; s. 2, ch. 94-98; s. 1464, ch. 95-147; s. 2, ch. 2016-128.

Note.—Former s. 193.37; s. 197.031.

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1981–2021 · leading case: Havill v. Scripps Howard Cable Co., 742 So. 2d 210 (Fla. 1998).

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Havill v. Scripps Howard Cable Co., 742 So. 2d 210 (Fla. 1998). · cites it 2× “Havill maintained at trial, and again before this Court, that the reassessment was a valid correction of an erroneous tax return under section 193.073. The trial court *215 adopted Havill's reasoning and upheld the reassessment.”

Wal-Mart Stores, Inc. v. Mazourek, 778 So. 2d 346 (Fla. 5th DCA 2000). · cites it 3× “The Property Appraiser's assessment of unreturned property is governed by section 193.073(1)(b), Florida Statutes (1997).”

United Tel. Co. of Florida v. Colding, 408 So. 2d 594 (Fla. 2d DCA 1981). · cites it 2× “Though the trial court’s final judgment relied on section 193.073, rather than section 193.”

Scripps Howard Cable Co. v. Havill, 665 So. 2d 1071 (Fla. 5th DCA 1995). · cites it 2× “The trial court found the reassessment was a permissible correction of an erroneous return under section 193.073, which provides: Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer has…”

Bill Furst, etc. v. Susan K. DeFrances (Fla. 2021). “Improvements, changes, or additions which were not taxed because of a clerical or some other error and are a part of and encompassed by a - 36 - real property parcel which has been duly assessed and certified, should be included in this definition if back taxes are due under…”

— 193.073(1)(b) — 1 case

Wal-Mart Stores, Inc. v. Mazourek, 778 So. 2d 346 (Fla. 5th DCA 2000). “The Property Appraiser's assessment of unreturned property is governed by section 193.073(1)(b), Florida Statutes (1997).”

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