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The 2025 Florida Statutes
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F.S. 193.114193.114 Preparation of assessment rolls.—(1) Each property appraiser shall prepare the following assessment rolls:(a) Real property assessment roll. (b) Tangible personal property assessment roll. This roll shall include taxable household goods and all other taxable tangible personal property. (2) The real property assessment roll shall include:(a) The just value. (b) The school district assessed value. (c) The nonschool district assessed value. (d) The difference between just value and school district and nonschool district assessed value for each statutory provision resulting in such difference. (e) The school taxable value. (f) The nonschool taxable value. (g) The amount of each exemption or discount causing a difference between assessed and taxable value. (h) The value of new construction. (i) The value of any deletion from the property causing a reduction in just value. (j) Land characteristics, including the land use code, land value, type and number of land units, land square footage, and a code indicating a combination or splitting of parcels in the previous year. (k) Improvement characteristics, including improvement quality, construction class, effective year built, actual year built, total living or usable area, number of buildings, number of residential units, value of special features, and a code indicating the type of special feature. (l) The market area code, according to department guidelines. (m) The neighborhood code, if used by the property appraiser. (n) The recorded selling price, ownership transfer date, and official record book and page number or clerk instrument number for each deed or other instrument transferring ownership of real property and recorded or otherwise discovered during the period beginning 1 year before the assessment date and up to the date the assessment roll is submitted to the department. The assessment roll shall also include the basis for qualification or disqualification of a transfer as an arms-length transaction. A decision qualifying or disqualifying a transfer of property as an arms-length transaction must be recorded on the assessment roll within 3 months after the date that the deed or other transfer instrument is recorded or otherwise discovered. If, subsequent to the initial decision qualifying or disqualifying a transfer of property, the property appraiser obtains information indicating that the initial decision should be changed, the property appraiser may change the qualification decision and, if so, must document the reason for the change in a manner acceptable to the executive director or the executive director’s designee. Sale or transfer data must be current on all tax rolls submitted to the department. As used in this paragraph, the term “ownership transfer date” means the date that the deed or other transfer instrument is signed and notarized or otherwise executed. (o) A code indicating that the physical attributes of the property as of January 1 were significantly different than that at the time of the last sale. (p) The name and address of the owner. (q) The state of domicile of the owner. (r) The physical address of the property. (s) The United States Census Bureau block group in which the parcel is located. (t) Information specific to the homestead property, including the social security number of the homestead applicant and the applicant’s spouse, if any, and, for homestead property to which a homestead assessment difference was transferred in the previous year, the number of owners among whom the previous homestead was split, the assessment difference amount, the county of the previous homestead, the parcel identification number of the previous homestead, and the year in which the difference was transferred. (u) A code indicating confidentiality pursuant to s. 119.071. (v) The millage for each taxing authority levying tax on the property. (w) For tax rolls submitted subsequent to the tax roll submitted pursuant to s. 193.1142, a notation indicating any change in just value from the tax roll initially submitted pursuant to s. 193.1142 and a code indicating the reason for the change. (3) The tangible personal property roll shall include:(a) An industry code. (b) A code reference to tax returns showing the property. (c) The just value of furniture, fixtures, and equipment. (d) The just value of leasehold improvements. (e) The assessed value. (f) The difference between just value and school district and nonschool district assessed value for each statutory provision resulting in such difference. (g) The taxable value. (h) The amount of each exemption or discount causing a difference between assessed and taxable value. (i) The penalty rate. (j) The name and address of the owner or fiduciary responsible for the payment of taxes on the property and an indicator of fiduciary capacity, as appropriate. (k) The state of domicile of the owner. (l) The physical address of the property. (m) The millage for each taxing authority levying tax on the property. (4)(a) For every change made to the assessed or taxable value of a parcel on an assessment roll subsequent to the mailing of the notice provided for in s. 200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director’s designee. (b) For every change that decreases the assessed or taxable value of a parcel on an assessment roll between the time of complete submission of the tax roll pursuant to s. 193.1142(3) and mailing of the notice provided for in s. 200.069, the property appraiser shall document the reason for such change in the public records of the office of the property appraiser in a manner acceptable to the executive director or the executive director’s designee. (c) Changes made by the value adjustment board are not subject to the requirements of this subsection. (5) For proprietary purposes, including the furnishing or sale of copies of the tax roll under s. 119.07(1), the property appraiser is the custodian of the tax roll and the copies of it which are maintained by any state agency. The department or any state or local agency may use copies of the tax roll received by it for official purposes and shall permit inspection and examination thereof under s. 119.07(1), but is not required to furnish copies of the records. A social security number submitted under s. 196.011(1) is confidential and exempt from s. 24(a), Art. I of the State Constitution and the provisions of s. 119.07(1). A copy of documents containing the numbers furnished or sold by the property appraiser, except a copy furnished to the department, or a copy of documents containing social security numbers provided by the department or any state or local agency for inspection or examination by the public, must exclude those social security numbers. (6) The rolls shall be prepared in the format and contain the data fields specified pursuant to s. 193.1142. History.—s. 17, ch. 70-243; ss. 10, 21, ch. 73-172; s. 21, ch. 74-234; s. 1, ch. 77-102; ss. 45, 46, ch. 77-104; s. 8, ch. 80-274; s. 4, ch. 81-308; s. 5, ch. 82-208; ss. 19, 64, 80, ch. 82-226; s. 130, ch. 91-112; s. 2, ch. 93-132; s. 1, ch. 94-130; s. 1466, ch. 95-147; s. 50, ch. 96-406; s. 7, ch. 2006-312; s. 4, ch. 2007-339; s. 1, ch. 2008-173; s. 4, ch. 2012-193. Note.—Consolidation of provisions of former ss. 193.041, 193.051, 193.061, 193.071, 193.113, 193.131, 193.251, 193.261, 193.361-193.381, 193.392.
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Annotations, Discussions, Cases:
Cases Citing Statute 193.114
Total Results: 27
278 So. 2d 272
Supreme Court of Florida | Filed: Apr 4, 1973 | Docket: 1356178
Cited 15 times | Published
certified to the Department of Revenue (Fla. Stat. § 193.114(5), F.S.A.) is an attempt to usurp the duty of
347 So. 2d 1024
Supreme Court of Florida | Filed: Jun 30, 1977 | Docket: 1415885
Cited 14 times | Published
subjective opinion of the Department of Revenue (Section 193.114, Florida Statutes), the Board of Tax Adjustment
944 So. 2d 289, 2006 WL 3229420
Supreme Court of Florida | Filed: Nov 9, 2006 | Docket: 245977
Cited 8 times | Published
the tax assessment roll for real property, see § 193.114(1)(a), Fla. Stat. (2000), there is no provision
411 So. 2d 887
District Court of Appeal of Florida | Filed: Jan 29, 1982 | Docket: 1327336
Cited 6 times | Published
director of the Department of Revenue for review. § 193.114(1) and (5), Fla. Stat. (Supp. 1980). On or before
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
Property Appraiser is very limited.
Similarly, section 193.114 also demonstrates the property appraiser's
909 So. 2d 505, 2005 WL 2043046
District Court of Appeal of Florida | Filed: Aug 26, 2005 | Docket: 1199333
Cited 3 times | Published
appraiser prepares the assessment roll pursuant to section 193.114(1)(a), Florida Statutes (2000). The tax collector
892 So. 2d 1059, 2003 WL 1088219
District Court of Appeal of Florida | Filed: Mar 13, 2003 | Docket: 1517052
Cited 3 times | Published
exempt, a categorization of such exemption." § 193.114(2)(c), Fla. Stat. (1997).
Consistent with the
736 So. 2d 1253, 1999 WL 493103
District Court of Appeal of Florida | Filed: Jul 14, 1999 | Docket: 1736635
Cited 3 times | Published
exempt, a categorization of such exemption." § 193.114(2)(c), Fla. Stat. (1997).
Consistent with the
426 So. 2d 555
District Court of Appeal of Florida | Filed: Oct 22, 1982 | Docket: 1283463
Cited 3 times | Published
Director of the Department of Revenue pursuant to section 193.114. The Legislature, however, adopted Senate Joint
381 So. 2d 1101
District Court of Appeal of Florida | Filed: Nov 5, 1979 | Docket: 1722559
Cited 3 times | Published
personal effects.[11]
Appellants refer us to Section 193.114, Florida Statutes 1977, dealing with preparation
938 So. 2d 1, 2006 Fla. App. LEXIS 10261, 2006 WL 1687587
District Court of Appeal of Florida | Filed: Jun 21, 2006 | Docket: 1253773
Cited 2 times | Published
on the WIC Plat filed by DFTZ and Wynwood. Section 193.114, Florida Statutes (1997) and Florida Administrative
494 So. 2d 508, 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400
District Court of Appeal of Florida | Filed: Aug 14, 1986 | Docket: 452288
Cited 2 times | Published
listed as taxpayers on the tax assessment rolls (§ 193.114(2)(e), Fla. Stat.) time-share owners are not
317 So. 2d 744
Supreme Court of Florida | Filed: Jul 31, 1975 | Docket: 1316116
Cited 2 times | Published
roll for Holmes County on the authority of Section 193.114(6), Fla. Stat. (1973), stating that assessments
411 So. 2d 330
District Court of Appeal of Florida | Filed: Mar 24, 1982 | Docket: 1327019
Cited 1 times | Published
approved by the executive director pursuant to section 193.114.
Appellants, who own real property in Volusia
391 So. 2d 315
District Court of Appeal of Florida | Filed: Dec 11, 1980 | Docket: 1173762
Cited 1 times | Published
notice recipients, Section 197.256(1). See section 193.114 concerning the preparation and approval of
266 So. 3d 228
District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707674
Published
that complies with the criteria set forth in section 193.0114 and with professionally accepted appraisal
266 So. 3d 228
District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707673
Published
that complies with the criteria set forth in section 193.0114 and with professionally accepted appraisal
Florida Attorney General Reports | Filed: Feb 9, 2005 | Docket: 3257049
Published
gleaned from such a return.
For instance, section 193.114, Florida Statutes, requires the property appraiser
478 So. 2d 808, 10 Fla. L. Weekly 448, 1985 Fla. LEXIS 1455
Supreme Court of Florida | Filed: Aug 30, 1985 | Docket: 64615594
Published
reviewing the assessment rolls in accordance with section 193.114, Florida Statutes (1977),1 the department disapproved
736 F.2d 1495, 1984 U.S. App. LEXIS 20239
Court of Appeals for the Eleventh Circuit | Filed: Jul 24, 1984 | Docket: 66198709
Published
the Department for annual review. Fla.Stat.Ann. § 193.114(5) (1971) (current version at Fla.Stat.Ann. §
452 So. 2d 961, 1984 Fla. App. LEXIS 13592
District Court of Appeal of Florida | Filed: Jun 12, 1984 | Docket: 64605876
Published
submitted the tax roll to the DOR for review. § 193.114(5), Fla.Stat. (1977). Florida Administrative Code
Florida Attorney General Reports | Filed: Oct 5, 1982 | Docket: 3257975
Published
assessment roll by the property appraiser.
Section 193.114, F.S., describes in detail the format of the
417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834
District Court of Appeal of Florida | Filed: Aug 11, 1982 | Docket: 64591645
Published
Governor when it deems such action necessary.
Section 193.114 provides for review of all Florida assessment
Florida Attorney General Reports | Filed: Jul 16, 1980 | Docket: 3257974
Published
to require the submission of such returns.
Section 193.114, F. S., requires the property appraiser to
Florida Attorney General Reports | Filed: Jul 6, 1978 | Docket: 3258474
Published
on the property, (and) his address. . . .' Section 193.114(2)(e), F. S.; Rule 12D-8.07(2)(a), F.A.C.
Section
Florida Attorney General Reports | Filed: Jun 3, 1975 | Docket: 3257011
Published
the real property assessment roll. . . ." Section 193.114(2), F.S., provides in pertinent part: The department
Florida Attorney General Reports | Filed: Jul 24, 1974 | Docket: 3257808
Published
question should also be answered in the negative. Section 193.114(2)(e), F.S., and the Department of Revenue's
