Florida Statutes
Fla. Stat. § 193.092 (2025)
Assessment of property for back taxes.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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193.092 Assessment of property for back taxes.—
(1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawfully assessed or levied, and has not been collected for any year within a period of 3 years next preceding the year in which it is ascertained that such tax has not been assessed, or levied, or collected, then the officers authorized shall make the assessment of taxes upon such property in addition to the assessment of such property for the current year, and shall assess the same separately for such property as may have escaped taxation at and upon the basis of valuation applied to such property for the year or years in which it escaped taxation, noting distinctly the year when such property escaped taxation and such assessment shall have the same force and effect as it would have had if it had been made in the year in which the property shall have escaped taxation, and taxes shall be levied and collected thereon in like manner and together with taxes for the current year in which the assessment is made. But no property shall be assessed for more than 3 years’ arrears of taxation, and all property so escaping taxation shall be subject to such taxation to be assessed in whomsoever’s hands or possession the same may be found, except that property acquired by a bona fide purchaser who was without knowledge of the escaped taxation shall not be subject to assessment for taxes for any time prior to the time of such purchase, but it is the duty of the property appraiser making such assessment to serve upon the previous owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county. Any property owned by such previous owner which is situated in this state is subject to the lien of such assessment in the same manner as a recorded judgment. Before any such lien may be recorded, the owner so notified must be given 30 days to pay the taxes, penalties, and interest. Once recorded, such lien may be recorded in any county in this state and shall constitute a lien on any property of such person in such county in the same manner as a recorded judgment, and may be enforced by the tax collector using all remedies pertaining to same; provided, that the county property appraiser shall not assess any lot or parcel of land certified or sold to the state for any previous years unless such lot or parcel of lands so certified or sold shall be included in the list furnished by the Chief Financial Officer to the county property appraiser as provided by law; provided, if real or personal property be assessed for taxes, and because of litigation delay ensues and the assessment be held invalid the taxing authorities, may reassess such property within the time herein provided after the termination of such litigation; provided further, that personal property acquired in good faith by purchase shall not be subject to assessment for taxes for any time prior to the time of such purchase, but the individual or corporation liable for any such assessment shall continue personally liable for same. As used in this subsection, the term “bona fide purchaser” means a purchaser for value, in good faith, before certification of such assessment of back taxes to the tax collector for collection.
(2) This section applies to property of every class and kind upon which ad valorem tax is assessable by any state or county authority under the laws of the state.
(3) Notwithstanding subsection (2), the provisions of this section requiring the retroactive assessment and collection of ad valorem taxes shall not apply if:
(a) The owner of a building, structure, or other improvement to land that has not been previously assessed complied with all necessary permitting requirements when the improvement was completed; or
(b) The owner of real property that has not been previously assessed voluntarily discloses to the property appraiser the existence of such property before January 1 of the year the property is first assessed. The disclosure must be made on a form provided by the property appraiser.
History.—s. 24, ch. 4322, 1895; s. 1, ch. 4663, 1899; GS 524; s. 22, ch. 5596, 1907; RGS 722; ss. 1, 2, ch. 9180, 1923; CGL 924-926; ss. 1, 2, ch. 69-55; s. 15, ch. 70-243; s. 1, ch. 77-102; s. 9, ch. 2002-18; s. 174, ch. 2003-261; s. 1, ch. 2010-66.
Note.—Former ss. 193.23, 193.151.
Notes of Decisions
Cited in 17
cases (1 in the last 5 years), 1972–2021 · leading case: DeFrances v. Furst, 267 So. 3d 525 (Fla. 2d DCA 2019).
DeFrances v. Furst, 267 So. 3d 525 (Fla. 2d DCA 2019). “Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where the property has escaped taxation.”
Diffenderfer v. Cent. Baptist Church of Miami, Florida, Inc., 404 U.S. 412 (1972). “NOTES [1] Fla. Stat. § 193.092 reads, in pertinent part: "(1) When it shall appear that an ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawfully assessed or levied, and has not been collected for any year…”
Korash v. Mills, 263 So. 2d 579 (Fla. 1972). “23 (now § 193.092), F.S.A., and is within that statute's purview for "re-capture.”
Underhill v. Edwards, 400 So. 2d 129 (Fla. 5th DCA 1981). “In addition, the Property Appraiser determined that that portion of the property had been exempted erroneously in 1976 and he therefore back-assessed it for 1976 taxes on the 1977 tax roll pursuant to section 193.092, Florida Statutes. The application for exemption was also…”
Robbins v. Kornfield, 834 So. 2d 955 (Fla. 3d DCA 2003). “NOTES [1] Although the improvements escaped taxation for nine years, back assessments could only be made for three years, pursuant to Section 193.092, Florida Statutes (2001).”
Countryside Country Club, Inc. v. Smith, 573 So. 2d 14 (Fla. 2d DCA 1990). “[2] Section 193.092, Florida Statutes (1987).”
Bill Furst, etc. v. Susan K. DeFrances (Fla. 2021). “§193.092 (1). B. The Property Appraiser was authorized, and obligated, to correct the Error and assess the Property correctly by adjusting the factors applicable to the parcel for the 2014 assessment and the resulting assessment that would have otherwise allowed a portion of the…”
United Tel. Co. of Florida v. Colding, 408 So. 2d 594 (Fla. 2d DCA 1981). “Section 193.092, relied upon by the property appraiser, is not a basis for the correction of the tax returns as accepted and certified by him.”
Wal-Mart Stores, Inc. v. Mazourek, 778 So. 2d 346 (Fla. 5th DCA 2000). “See also § 193.092, Fla.Stat. (1997) [concerning the assessment of back property taxes].”
Redford v. Dep't of Revenue, 478 So. 2d 808 (Fla. 1985). “Petitioners also urge that we determine whether the appraiser may “back-assess” taxes on the leaseholds in view of the three-year limitation contained in section 193.092. We decline to render an advisory opinion on this issue until such time as a judgment binding all the…”
State v. Jenkins, 454 So. 2d 79 (Fla. 1st DCA 1984). “-25(l)(a), Florida Statutes, for failing to assess back taxes on various parcels of property in contravention of the duty imposed by Section 193.092, Florida Statutes, and Rule 12D-8.”
Susan K. Defrances v. Bill Furst, Prop. Appraiser (Fla. 2d DCA 2019). “Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where the property has escaped taxation.”
— 193.092(1) — 4 cases
DeFrances v. Furst, 267 So. 3d 525 (Fla. 2d DCA 2019). “Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where the property has escaped taxation.”
Bill Furst, etc. v. Susan K. DeFrances (Fla. 2021). “§193.092 (1). B. The Property Appraiser was authorized, and obligated, to correct the Error and assess the Property correctly by adjusting the factors applicable to the parcel for the 2014 assessment and the resulting assessment that would have otherwise allowed a portion of the…”
Susan K. Defrances v. Bill Furst, Prop. Appraiser (Fla. 2d DCA 2019). “Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where the property has escaped taxation.”
DeFrances v. Furst, 267 So. 3d 525 (Fla. 2d DCA 2019).
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