Florida Statutes

Fla. Stat. § 193.085 (2025)

Listing all property.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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193.085 Listing all property.—

(1) The property appraiser shall ensure that all real property within his or her county is listed and valued on the real property assessment roll. Streets, roads, and highways which have been dedicated to or otherwise acquired by a municipality, county, or state agency need not, but may, be listed.

(2) The department shall promulgate such regulations and shall make available maps and mapping materials as it deems necessary to ensure that all real property within the state is listed and valued on the real property assessment rolls of the respective counties. In addition, individual property appraisers may use such other maps and materials as they deem expedient to accomplish the purpose of this section.

(3)(a) All forms of local government, special taxing districts, multicounty districts, and municipalities shall provide written annual notification to the several property appraisers of any and all real property owned by any of them so that ownership of all such property will be properly listed.

(b) Whenever real property is listed on the real property assessment rolls of the respective counties in the name of the State of Florida or any of its agencies, the listing shall not be changed in the absence of a recorded deed executed by the State of Florida or the state agency in whose name the property is listed. If, in preparing the assessment rolls, the several property appraisers within the state become aware of the existence of a recorded deed not executed by the state and purporting to convey real property listed on the assessment rolls as state-owned, the property appraiser shall immediately forward a copy of the recorded deed to the state agency in whose name the property is listed.

(4) The department shall promulgate such rules as are necessary to ensure that all railroad property of all types is properly listed in the appropriate county and shall submit the county railroad property assessments to the respective county property appraisers not later than June 1 in each year. However, in those counties in which railroad assessments are not completed by the department by June 1, for millage certification purposes, the property appraiser may utilize the prior year’s values for such property.

(a) All railroad and railroad terminal companies maintaining tracks or other fixed assets in the state and subject to assessment under the unit-rule method of valuation shall make an annual return to the Department of Revenue. Such returns shall be filed on or before April 1 and shall be subject to the penalties provided in s. 193.072. The department shall make an annual assessment of all operating property of every description owned by or leased to such companies. Such assessment shall be apportioned to each county, based upon actual situs and, in the case of property not having situs in a particular county, shall be apportioned based upon track miles. Operating property shall include all property owned or leased to such company, including right-of-way presently in use by the company, track, switches, bridges, rolling stock, and other property directly related to the operation of the railroad. Nonoperating property shall include that portion of office buildings not used for operating purposes, property owned but not directly used for the operation of the railroad, and any other property that is not used for operating purposes. The department shall promulgate rules necessary to ensure that all operating property is properly valued, apportioned, and returned to the appropriate county, including rules governing the form and content of returns. The evaluation and assessment of utility property shall be the duty of the property appraiser.

(b)1. All private car and freight line and equipment companies operating rolling stock in Florida shall make an annual return to the Department of Revenue. The department shall make an annual determination of the average number of cars habitually present in Florida for each company and shall assess the just value thereof.

2. The department shall promulgate rules respecting the methods of determining the average number of cars habitually present in Florida, the form and content of returns, and such other rules as are necessary to ensure that the property of such companies is properly returned, valued, and apportioned to the state.

3. For purposes of this paragraph, “operating rolling stock in Florida” means having ownership of rolling stock which enters Florida.

4. The department shall apportion the assessed value of such property to the local taxing jurisdiction based upon the number of track miles and the location of mainline track of the respective railroads over which the rolling stock has been operated in the preceding year in each taxing jurisdiction. The situs for taxation of such property shall be according to the apportionment.

(c) The values determined by the department pursuant to this subsection shall be certified to the property appraisers when such values have been finalized by the department. Prior to finalizing the values to be certified to the property appraisers, the department shall provide an affected taxpayer a notice of a proposed assessment and an opportunity for informal conference before the executive director’s designee. A property appraiser shall certify to the tax collector for collection the value as certified by the Department of Revenue.

(d) Returns and information from returns required to be made pursuant to this subsection may be shared pursuant to any formal agreement for the mutual exchange of information with another state.

(e) In any action challenging final assessed values certified by the department under this subsection, venue is in Leon County.

(5)(a) Beginning in the year in which a notice of new, rebuilt, or expanded property is accepted and certified pursuant to s. 193.077 and for the 4 years immediately thereafter, the property appraiser shall separately assess the prior existing property and the expansion-related or rebuilt property, if any, of each business having submitted said notice pursuant to s. 220.182(4). The listing of expansion-related or rebuilt property on an assessment roll shall immediately follow the listing of prior existing property for each expanded business. However, beginning with the first assessment roll following receipt of a notice from the department that a business has been disallowed an enterprise zone property tax credit, the property appraiser shall singly list the property of such business.

(b) This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.

History.—s. 14, ch. 70-243; s. 2, ch. 73-228; s. 2, ch. 74-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-269; s. 11, ch. 79-334; s. 9, ch. 80-77; ss. 5, 10, ch. 80-248; s. 26, ch. 84-356; s. 6, ch. 89-174; s. 2, ch. 91-295; s. 64, ch. 94-136; s. 31, ch. 94-353; s. 1465, ch. 95-147; s. 24, ch. 2000-210; s. 15, ch. 2005-287; ss. 2, 10, ch. 2010-280; SJR 8-A, 2010 Special Session A.

Note.—Consolidation of provisions of former ss. 193.051, 193.061, 193.071, 193.113, 193.131, 193.272, 193.281.

Notes of Decisions

Cited in 13 cases, 1975–2006 · leading case: Florida E. Coast Ry. Co. v. Dept. of Rev., 620 So. 2d 1051 (Fla. 1st DCA 1993).

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Florida E. Coast Ry. Co. v. Dept. of Rev., 620 So. 2d 1051 (Fla. 1st DCA 1993). · cites it 12× “In its complaints, FEC alleged that its property had been assessed far in excess of its just value as determined pursuant to section 193.085, Florida Statutes (1987), the rules and regulations of the Department of Revenue, and the United States Code provisions above mentioned.”

Cason v. Florida Dept. of Mgmt. Servs., 944 So. 2d 306 (Fla. 2006). “"); § 193.085(1), (3)(a)-(b), Fla. Stat. (2006) (requiring all Florida property, including property owned by the State, to be assessed).”

Havill v. Scripps Howard Cable Co., 742 So. 2d 210 (Fla. 1998). · cites it 2× “§ 193.085(4)(a), Fla. Stat. (1997). The "unit-rule method of valuation" is defined under Chapter 12D-2.”

Dep't of Revenue, State of Florida, a State Agency & Randy Miller, Its Exec. Dir. v. Trailer Train Co., a Delaware Corp., 830 F.2d 1567 (11th Cir. 1987). “The state assessment of railroad property is allocated to each county by the Department in accordance with Fla. Stat. § 193.085 (4)(b)(4) (1981). The state acts as agent for the several counties in the assessment and collection process.”

Wal-Mart Stores, Inc. v. Day, 742 So. 2d 408 (Fla. 5th DCA 1999). “Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to § 193.085(4). (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is…”

Mikos v. Ringling Bros.-Barnum & Bailey Combined Shows, Inc., 368 So. 2d 884 (Fla. 2d DCA 1979). · cites it 2× “However, the 1975 and 1976 assessments of the railroad property were disapproved because the Department of Revenue had determined that the railroad property was “private car line” property within the meaning of Section 193.085(4), Florida Statutes. 2 The property has not been…”

Dep't of Revenue v. Gen. Am. Transp. Corp., 521 So. 2d 112 (Fla. 1988). · cites it 11× “This statute, standing alone, is not facially invalid; however, the absence of any provision — in Section 193.085 or elsewhere in Florida Statutes —which directs the taxation of nonresident railroad cars requires the Court to hold Section 193.”

Scripps Howard Cable Co. v. Havill, 665 So. 2d 1071 (Fla. 5th DCA 1995). “These distinctions lead us to conclude that the extension of section 193.085(4)(a) to cable companies is improper.”

Dep't of Revenue v. Gen. Am. Transp. Corp., 504 So. 2d 1259 (Fla. 1st DCA 1986). · cites it 2× “This cause is before us on appeal from a final judgment invalidating central ad valo-rem tax assessments of appellees’ migratory rolling stock (railcars) on the basis that the authorizing Florida Statute, Section 193.085(4)(b), was applied unconstitutionally.”

Mikos v. Ringling Bros.-barnum & Bailey, Etc., 368 So. 2d 884 (Fla. 2d DCA 1979). · cites it 2× “However, the 1975 and 1976 assessments of the railroad property were disapproved because the Department of Revenue had determined that the railroad property was "private car line" property within the meaning of Section 193.085(4), Florida Statutes. [2] The property has not been…”

Gen. Am. Transp. Corp. v. Askew, 310 So. 2d 46 (Fla. 1st DCA 1975). “” And the next mention is in Section 193.085, F.S.1971 at subsection (4) : “The department shall promulgate such regulations as are necessary to insure that all railroad and utility property of all types is properly listed in the appropriate county.”

Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. 5th DCA 1982). “had made a serious systematic effort to identify and separately assess all such mineral rights in the county and that, in the eight counties specifically examined in this litigation, no property appraiser had diligently taken action necessary to “insure that all” severed mineral…”

Show all 13 citing cases →

— 193.085(1) — 1 case

— 193.085(4) — 5 cases

Florida E. Coast Ry. Co. v. Dept. of Rev., 620 So. 2d 1051 (Fla. 1st DCA 1993). “In its complaints, FEC alleged that its property had been assessed far in excess of its just value as determined pursuant to section 193.085, Florida Statutes (1987), the rules and regulations of the Department of Revenue, and the United States Code provisions above mentioned.”

Mikos v. Ringling Bros.-Barnum & Bailey Combined Shows, Inc., 368 So. 2d 884 (Fla. 2d DCA 1979). “However, the 1975 and 1976 assessments of the railroad property were disapproved because the Department of Revenue had determined that the railroad property was “private car line” property within the meaning of Section 193.085(4), Florida Statutes. 2 The property has not been…”

Dep't of Revenue v. Gen. Am. Transp. Corp., 521 So. 2d 112 (Fla. 1988). “This statute, standing alone, is not facially invalid; however, the absence of any provision — in Section 193.085 or elsewhere in Florida Statutes —which directs the taxation of nonresident railroad cars requires the Court to hold Section 193.”

Mikos v. Ringling Bros.-barnum & Bailey, Etc., 368 So. 2d 884 (Fla. 2d DCA 1979). “However, the 1975 and 1976 assessments of the railroad property were disapproved because the Department of Revenue had determined that the railroad property was "private car line" property within the meaning of Section 193.085(4), Florida Statutes. [2] The property has not been…”

— 193.085(4)(a) — 3 cases

Havill v. Scripps Howard Cable Co., 742 So. 2d 210 (Fla. 1998). “§ 193.085(4)(a), Fla. Stat. (1997). The "unit-rule method of valuation" is defined under Chapter 12D-2.”

Scripps Howard Cable Co. v. Havill, 665 So. 2d 1071 (Fla. 5th DCA 1995). “These distinctions lead us to conclude that the extension of section 193.085(4)(a) to cable companies is improper.”

— 193.085(4)(b) — 2 cases

Dep't of Revenue v. Gen. Am. Transp. Corp., 504 So. 2d 1259 (Fla. 1st DCA 1986). “This cause is before us on appeal from a final judgment invalidating central ad valo-rem tax assessments of appellees’ migratory rolling stock (railcars) on the basis that the authorizing Florida Statute, Section 193.085(4)(b), was applied unconstitutionally.”

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