Florida Statute 193.122 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.122

193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.—

(1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, and again after all hearings required by s. 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. Notwithstanding an extension of the roll by the board of county commissioners pursuant to s. 197.323, the value adjustment board must complete all hearings required by s. 194.032 and certify the assessment roll to the property appraiser by June 1 following the assessment year. The June 1 requirement shall be extended until December 1 in each year in which the number of petitions filed increased by more than 10 percent over the previous year.

(2) After the first certification of the tax rolls by the value adjustment board, the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself or herself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification on the property appraiser’s website and in a periodical meeting the requirements of s. 50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing. These certificates and notices shall be made in the form required by the department and attached to each roll as required by the department by rule.

(3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certification, the property appraiser shall recertify the tax rolls with all changes to the collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2).

(4) An appeal of a value adjustment board decision pursuant to s. 194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036(1)(c), but such appeal shall be filed within 20 days after receipt of the decision of the department relative to further judicial proceedings.

(5) The department shall promulgate regulations to ensure that copies of the tax rolls are distributed to the appropriate officials and maintained as part of their records for as long as is necessary to provide for the orderly collection of taxes. Such regulations shall also provide for the maintenance of the necessary permanent copies of such rolls.

(6) The property appraiser may extend millage as required in subsection (2) against the assessment roll and certify it to the tax collector even though there are parcels subject to judicial or administrative review pursuant to s. 194.036(1). Such parcels shall be certified and have taxes extended against them in accordance with the decisions of the value adjustment board or the property appraiser’s valuation if the roll has been extended pursuant to s. 197.323, except that payment of such taxes by the taxpayer shall not preclude the taxpayer from being required to pay additional taxes in accordance with final judicial determination of an appeal filed pursuant to s. 194.036(1).

(7) Each assessment roll shall be submitted to the executive director of the department in the manner and form prescribed by the department within 1 week after extension and certification to the tax collector and again after recertification to the tax collector, if applicable. When the provisions of s. 193.1145 are exercised, the requirements of this subsection shall apply upon extension pursuant to s. 193.1145(3)(a) and again upon reconciliation pursuant to s. 193.1145(8)(a).

History.—s. 18, ch. 70-243; s. 1, ch. 71-371; s. 9, ch. 73-172; s. 4, ch. 74-234; s. 2, ch. 76-133; s. 5, ch. 76-234; s. 1, ch. 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26, ch. 83-204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; s. 141, ch. 91-112; s. 976, ch. 95-147; s. 3, ch. 2013-72; s. 3, ch. 2016-128.

Note.—Consolidation of provisions of former ss. 193.401-193.421.

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F.S. 193.122 on CourtListener

Amendments to 193.122

Annotations, Discussions, Cases:

Cases Citing Statute 193.122

Total Results: 36

Markham v. Moriarty

575 So. 2d 1307, 1991 WL 11664

District Court of Appeal of Florida | Filed: Feb 6, 1991 | Docket: 1443425

Cited 16 times | Published

recertified the entire tax rolls as set forth in section 193.122(3). Respondent claims that the date of the

Ward v. Brown

894 So. 2d 811, 2004 WL 2360129

Supreme Court of Florida | Filed: Oct 21, 2004 | Docket: 2516600

Cited 12 times | Published

that roll to the tax collector pursuant to section 193.122, Florida Statutes, the property appraiser shall

Chihocky v. Crapo

632 So. 2d 230, 1994 WL 47118

District Court of Appeal of Florida | Filed: Feb 18, 1994 | Docket: 462623

Cited 12 times | Published

Office of the Property Appraiser as required by section 193.122(2), Florida Statutes, until sometime in 1991

Walker v. Garrison

610 So. 2d 716, 1992 WL 379900

District Court of Appeal of Florida | Filed: Dec 23, 1992 | Docket: 1734945

Cited 10 times | Published

initially certified the tax rolls pursuant to section 193.122(2), Florida Statutes. At that time the taxpayer

Askew v. MGIC Development Corporation of Florida

262 So. 2d 227

District Court of Appeal of Florida | Filed: Apr 4, 1972 | Docket: 429083

Cited 9 times | Published

support appellee has for this argument is Section 193.122(1), F.S. 1970, F.S.A., which became effective

Department of Revenue v. Goembel

382 So. 2d 783

District Court of Appeal of Florida | Filed: Apr 9, 1980 | Docket: 1255036

Cited 8 times | Published

assessment roll is certified for collection under § 193.122(2)."

Blake v. RMS Holding Corp.

341 So. 2d 795

District Court of Appeal of Florida | Filed: Jan 18, 1977 | Docket: 1393986

Cited 7 times | Published

assessment roll is certified for collection under section 193.122(2), which provides for certification of the

Cape Cave Corp. v. Lowe

411 So. 2d 887

District Court of Appeal of Florida | Filed: Jan 29, 1982 | Docket: 1327336

Cited 6 times | Published

certified for collection on November 12, 1980. Section 193.122(1), Florida Statutes (1979) requires that this

Hall v. Leesburg Regional Medical Center

651 So. 2d 231, 1995 Fla. App. LEXIS 2068, 1995 WL 84471

District Court of Appeal of Florida | Filed: Mar 3, 1995 | Docket: 476431

Cited 5 times | Published

contested is certified for collection under section 193.122(2), or after 60 days from the date a decision

Williams Island Ventures v. Saiz De La Mora

246 So. 3d 471

District Court of Appeal of Florida | Filed: Apr 25, 2018 | Docket: 6374993

Cited 4 times | Published

of triggering an entitlement to interest. Section 193.122(1), Florida Statutes (2014), makes only the

Hollywood Jaycees v. State, Department of Revenue

306 So. 2d 109

Supreme Court of Florida | Filed: Nov 20, 1974 | Docket: 1720524

Cited 4 times | Published

rehearing which directly upheld the validity of Section 193.122(1), Florida Statutes, as amended by Section

Miles v. Parrish

199 So. 3d 1046, 2016 Fla. App. LEXIS 10777, 41 Fla. L. Weekly Fed. D 1614

District Court of Appeal of Florida | Filed: Jul 13, 2016 | Docket: 60256533

Cited 3 times | Published

194.171(2) (emphasis added). The version of section 193.122(2) applicable to this case stated: After the

Nikolits v. Ballinger

736 So. 2d 1253, 1999 WL 493103

District Court of Appeal of Florida | Filed: Jul 14, 1999 | Docket: 1736635

Cited 3 times | Published

being contested is certified for collection under § 193.122(2)." Section 194.171(6) states that the requirements

MacCabee Investments, Inc. v. Markham

311 So. 2d 718

District Court of Appeal of Florida | Filed: Apr 25, 1975 | Docket: 1776583

Cited 3 times | Published

assessment [roll] is certified for collection under section 193.122(2)." When the plaintiff filed its original

Walden v. University of Tampa, Incorporated

304 So. 2d 134

District Court of Appeal of Florida | Filed: Dec 11, 1974 | Docket: 1437438

Cited 3 times | Published

assessment roll is certified for collection under section 193.122(2). The affidavit of the tax assessor establishes

Florida East Coast Railway Company v. Reid

281 So. 2d 77

District Court of Appeal of Florida | Filed: Jul 31, 1973 | Docket: 1262113

Cited 3 times | Published

the assessor on 13 October 1971, as required by § 193.122(2), F.S. 1971, F.S.A., the property was assessed

Nikolits v. Haney

221 So. 3d 725, 2017 WL 2350298, 2017 Fla. App. LEXIS 7829

District Court of Appeal of Florida | Filed: May 31, 2017 | Docket: 60268367

Cited 2 times | Published

market value to $12,000,000. As required by section 193.122(3), Florida Statutes (2010), the property appraiser

Genesis Ministries, Inc. v. Gregory S. Brown, as Property etc.

186 So. 3d 1074, 2016 WL 606685

District Court of Appeal of Florida | Filed: Feb 15, 2016 | Docket: 3036262

Cited 2 times | Published

certified for collection under section 193.122(2). Section 193.122 has nothing to do with tax liens

State, Dept. of Revenue v. Ray Const.

667 So. 2d 859, 1996 Fla. App. LEXIS 537, 1996 WL 31884

District Court of Appeal of Florida | Filed: Jan 30, 1996 | Docket: 1511579

Cited 2 times | Published

collection under s. 193.122(2)." (Emphasis added.) Section 193.122(2) required the property appraiser to certify

Joyner v. Roberts

642 So. 2d 826, 1994 WL 513536

District Court of Appeal of Florida | Filed: Sep 22, 1994 | Docket: 550005

Cited 2 times | Published

adhere strictly to the notice provisions in section 193.122(2), Florida Statutes prevents the running of

Bystrom v. Florida Rock Industries, Inc.

452 So. 2d 1053

District Court of Appeal of Florida | Filed: Jul 10, 1984 | Docket: 1517689

Cited 2 times | Published

the PAAB. On the first point, we construe Section 193.122(1) and (4), Florida Statutes (1981) as requiring

Primeco Personal Communications, L.P. v. Mastroianni

837 So. 2d 1157, 2003 Fla. App. LEXIS 2006, 2003 WL 367068

District Court of Appeal of Florida | Filed: Feb 21, 2003 | Docket: 64820882

Cited 1 times | Published

that the time for filing was controlled by section 193.122(4), which provides: An appeal of a value adjustment

Wal-Mart Stores, Inc. v. Day

742 So. 2d 408, 1999 Fla. App. LEXIS 11868, 1999 WL 682609

District Court of Appeal of Florida | Filed: Sep 3, 1999 | Docket: 1303150

Cited 1 times | Published

being contested is certified for collection under § 193.122(2), or after 60 days from the date a decision

Pedro J. Garcia, Etc. v. Piper Industrial Complex, LLC

District Court of Appeal of Florida | Filed: Aug 13, 2025 | Docket: 71098942

Published

comply with the timeliness requirement in section 193.122(3), Florida Statutes (2023). Upon our

Robert R. Turner v. Sharon W. Jordan

Court of Appeals for the Eleventh Circuit | Filed: Sep 17, 2024 | Docket: 68398166

Published

Argued: Apr 19, 2024

tax roll certification. See Fla. Stat. § 193.122(2). The automatic exemption will be re-

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

District Court of Appeal of Florida | Filed: Dec 29, 2023 | Docket: 68123866

Published

action is prescribed by a second statute, section 193.122(4), Florida Statutes (2014), which requires

Palmer Trinity Private School, Inc. v. Robbins

681 So. 2d 809, 1996 Fla. App. LEXIS 10409, 1996 WL 577151

District Court of Appeal of Florida | Filed: Oct 9, 1996 | Docket: 64768431

Published

contested is certified for collection under section 193.122(2), or after 60 days from the date a decision

Ago

Florida Attorney General Reports | Filed: May 23, 1996 | Docket: 3258403

Published

contested is certified for collection pursuant to section 193.122(2), or the date a decision is rendered by the

Ago

Florida Attorney General Reports | Filed: Feb 23, 1995 | Docket: 3257600

Published

assessment is certified for collection under section 193.122(2), Florida Statutes, or does it begin the

Suber v. Kelley

592 So. 2d 805, 1992 Fla. App. LEXIS 895, 1992 WL 18553

District Court of Appeal of Florida | Filed: Feb 7, 1992 | Docket: 64664782

Published

are not derived from any common law source. Section 193.122(4), Florida Statutes (1989) discusses appeals

Ago

Florida Attorney General Reports | Filed: May 13, 1991 | Docket: 3256337

Published

City of Tampa, 9 So.2d 380 (Fla. 1942). 6 Section 193.122(2), Fla. Stat. 7 See, State v. Thursby, 139

Bystrom v. Florida Rock Industries, Inc.

502 So. 2d 35, 12 Fla. L. Weekly 309, 1987 Fla. App. LEXIS 6370

District Court of Appeal of Florida | Filed: Jan 20, 1987 | Docket: 64624865

Published

be filed prior to certification pursuant to section 193.122(2), Florida Statutes (1979).2 The 1980 tax

Redford v. State, Department of Revenue

452 So. 2d 961, 1984 Fla. App. LEXIS 13592

District Court of Appeal of Florida | Filed: Jun 12, 1984 | Docket: 64605876

Published

containing the exemption in accordance with section 193.122, Florida Statutes (1977). The DOR then unilaterally

Miller v. Nolte

427 So. 2d 248, 1983 Fla. App. LEXIS 19119

District Court of Appeal of Florida | Filed: Feb 16, 1983 | Docket: 64595265

Published

in your petition was denied.” 1 Pursuant to section 193.122(2), Florida Statutes (1981), the assessment

Wilson v. School Board of Marion County

424 So. 2d 16, 8 Educ. L. Rep. 887, 1982 Fla. App. LEXIS 21254

District Court of Appeal of Florida | Filed: Sep 29, 1982 | Docket: 64594346

Published

been certified for collection pursuant to section 193.122, Florida Statutes (1981). Therefore, it was

Ago

Florida Attorney General Reports | Filed: Apr 18, 1974 | Docket: 3258779

Published

certify the tax rolls to the tax collector. Section 193.122, F.S. Thus, in the best interests of the new