Florida Statutes
Fla. Stat. § 194.036 (2025)
Appeals.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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194.036 Appeals.—Appeals of the decisions of the board shall be as follows:
(1) If the property appraiser disagrees with the decision of the board, he or she may appeal the decision to the circuit court if one or more of the following criteria are met:
(a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules, in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state.
(b) There is a variance from the property appraiser’s assessed value in excess of the following: 20 percent variance from any assessment of $250,000 or less; 15 percent variance from any assessment in excess of $250,000 but not in excess of $1 million; 10 percent variance from any assessment in excess of $1 million but not in excess of $2.5 million; or 5 percent variance from any assessment in excess of $2.5 million.
(c) There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made. The department shall thereupon notify the clerk of the board who shall, within 15 days of the notification by the department, send the written decisions of the board to the department. Within 30 days of the receipt of the decisions by the department, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s. 194.171(1), and the provisions of s. 194.171(2) shall not bar such action.
(2) Any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171.
(3) The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action.
Notes of Decisions
Cited in 46
cases (4 in the last 5 years), 1985–2026 · leading case: Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008).
Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008). “[7] The provisions governing appeals of the board's decisions were moved to their own statute, section 194.036, Florida Statutes, in 1983.”
Fuchs v. Robbins, 818 So. 2d 460 (Fla. 2002). “The property appraiser then filed a complaint pursuant to section 194.036, Florida Statutes (1997), challenging the adverse decision of the VAB.”
Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012). “See § 194.036(1), Fla. Stat. (2006) (stating that appeals of the decisions of the Value Adjustment Board are made to the circuit court); see also § 194.”
Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014). “Unlike other statutes 1 governing the Department of Revenue and its supervisory authority over the actions of property appraisers which specifically state that Chapter 120 shall not apply, section 194.036(1) does not contain language which would exempt the probable cause…”
Turner v. Hillsborough Aviation Auth., 739 So. 2d 175 (Fla. 2d DCA 1999). “4, 1999), wherein the Third District characterized a property appraiser's complaint filed pursuant to section 194.036 as a defensive action. In a concurring opinion, Judge Sorondo explains that the litigation should be viewed as beginning not when the property appraiser filed…”
Sunset Harbour Condo. Ass'n v. Robbins, 914 So. 2d 925 (Fla. 2005). “" Section 194.036(1)(a) provides no exception to this rule.”
In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). “Fla.Stat. § 194.036,194.171. The next logical inquiry is the extent of state control over this value adjustment board.”
RH Resorts, Ltd. v. Donegan, 881 So. 2d 1152 (Fla. 5th DCA 2004). “See § 194.036(3), Fla. Stat. (2001). [1] That burden was to establish that Resorts' property was not entitled to receive an agricultural classification.”
Zingale v. Crossings at Fleming Island Cmty. Dev. Dist., 960 So. 2d 20 (Fla. 1st DCA 2007). “The Florida Supreme Court stated: The initial question presented is whether, in an action filed by a property appraiser seeking review of an adverse decision of the VAB which has overturned the appraiser's ad valorem tax assessment on a subject property, the appraiser may,…”
Fuchs v. Robbins, 738 So. 2d 338 (Fla. 3d DCA 1999). “We further find that this holding is consistent with section 194.036, Florida Statutes. We disagree with the lower court and expressly hold that section 192.”
Islamorada, Vill. of Islands v. Higgs, 882 So. 2d 1009 (Fla. 3d DCA 2004). “After an evidentiary hearing before a special master, the special master determined that the Marina represented a proper public function, and was not a proprietary venture.”
Vero Beach Shores, Inc. v. Nolte, 467 So. 2d 1041 (Fla. 4th DCA 1985). “The Board's valuation is not entitled to special weight, because the variance was large enough to allow appellee to bring suit under section 194.036(1)(b), Florida Statutes (1983).”
— 194.036(1) — 11 cases
Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008). “[7] The provisions governing appeals of the board's decisions were moved to their own statute, section 194.036, Florida Statutes, in 1983.”
Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012). “See § 194.036(1), Fla. Stat. (2006) (stating that appeals of the decisions of the Value Adjustment Board are made to the circuit court); see also § 194.”
Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014). “Unlike other statutes 1 governing the Department of Revenue and its supervisory authority over the actions of property appraisers which specifically state that Chapter 120 shall not apply, section 194.036(1) does not contain language which would exempt the probable cause…”
Turner v. Hillsborough Aviation Auth., 739 So. 2d 175 (Fla. 2d DCA 1999). “4, 1999), wherein the Third District characterized a property appraiser's complaint filed pursuant to section 194.036 as a defensive action. In a concurring opinion, Judge Sorondo explains that the litigation should be viewed as beginning not when the property appraiser filed…”
McLendon v. Nikolits, 211 So. 3d 92 (Fla. 4th DCA 2017).
— 194.036(1)(a) — 9 cases
Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008). “[7] The provisions governing appeals of the board's decisions were moved to their own statute, section 194.036, Florida Statutes, in 1983.”
Sunset Harbour Condo. Ass'n v. Robbins, 914 So. 2d 925 (Fla. 2005). “" Section 194.036(1)(a) provides no exception to this rule.”
Turner v. Hillsborough Aviation Auth., 739 So. 2d 175 (Fla. 2d DCA 1999). “4, 1999), wherein the Third District characterized a property appraiser's complaint filed pursuant to section 194.036 as a defensive action. In a concurring opinion, Judge Sorondo explains that the litigation should be viewed as beginning not when the property appraiser filed…”
Fuchs v. Robbins, 818 So. 2d 460 (Fla. 2002). “The property appraiser then filed a complaint pursuant to section 194.036, Florida Statutes (1997), challenging the adverse decision of the VAB.”
Trinity Episcopal Sch. v. Robbins, 605 So. 2d 880 (Fla. 3d DCA 1992).
— 194.036(1)(a)(b) — 1 case
Fuchs v. Robbins, 818 So. 2d 460 (Fla. 2002). “The property appraiser then filed a complaint pursuant to section 194.036, Florida Statutes (1997), challenging the adverse decision of the VAB.”
— 194.036(1)(b) — 1 case
Vero Beach Shores, Inc. v. Nolte, 467 So. 2d 1041 (Fla. 4th DCA 1985). “The Board's valuation is not entitled to special weight, because the variance was large enough to allow appellee to bring suit under section 194.036(1)(b), Florida Statutes (1983).”
— 194.036(1)(c) — 4 cases
Wal-Mart Stores, Inc. v. Day, 742 So. 2d 408 (Fla. 5th DCA 1999).
Mercado v. Florida Dep't of Revenue (Fla. 1st DCA 2026).
Edward A. Crapo, in his capacity as Alachua Cnty. Prop. Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corp. (Fla. 1st DCA 2019).
Value Adjustment Bd. of Bay Cty. v. Spitzer, 27 So. 3d 116 (Fla. 1st DCA 2009).
— 194.036(2) — 6 cases
Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008). “[7] The provisions governing appeals of the board's decisions were moved to their own statute, section 194.036, Florida Statutes, in 1983.”
Primeco Pers. Commc'ns, L.P. v. Mastroianni, 837 So. 2d 1157 (Fla. 1st DCA 2003).
High Point Condo. Resorts v. Day, 494 So. 2d 508 (Fla. 5th DCA 1986).
Tampa Port Auth. v. Bob Henriquez, as Prop. Appraiser (Fla. 2d DCA 2023).
Edward A. Crapo, as Alachua Cnty. etc. & John Power, as Alachua Cnty. Tax Collector v. Gainesville Area Chamber of Com., Inc. etc., 274 So. 3d 453 (Fla. 1st DCA 2019).
— 194.036(3) — 12 cases
Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012). “See § 194.036(1), Fla. Stat. (2006) (stating that appeals of the decisions of the Value Adjustment Board are made to the circuit court); see also § 194.”
RH Resorts, Ltd. v. Donegan, 881 So. 2d 1152 (Fla. 5th DCA 2004). “See § 194.036(3), Fla. Stat. (2001). [1] That burden was to establish that Resorts' property was not entitled to receive an agricultural classification.”
Mason v. Porsche Cars of North Am., 621 So. 2d 719 (Fla. 5th DCA 1993).
De La Mora v. Andonie, 51 So. 3d 517 (Fla. 3d DCA 2010).
Edward A. Crapo, in his capacity as Alachua Cnty. Prop. Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corp. (Fla. 1st DCA 2019).
— 194.036(c) — 1 case
In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). “Fla.Stat. § 194.036,194.171. The next logical inquiry is the extent of state control over this value adjustment board.”
— 194.036(l)(a) — 2 cases
Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014). “Unlike other statutes 1 governing the Department of Revenue and its supervisory authority over the actions of property appraisers which specifically state that Chapter 120 shall not apply, section 194.036(1) does not contain language which would exempt the probable cause…”
Robbins v. Debartolo/LDS - CV, 48 Fla. Supp. 2d 152 (Fla. Cir. Ct. 1991).
— 194.036(l)(c) — 4 cases
Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014). “Unlike other statutes 1 governing the Department of Revenue and its supervisory authority over the actions of property appraisers which specifically state that Chapter 120 shall not apply, section 194.036(1) does not contain language which would exempt the probable cause…”
Value Adjustment Bd. of Bay Cnty. v. Spitzer, 27 So. 3d 116 (Fla. 1st DCA 2009).
Sowell v. State Dep't of Revenue, 168 So. 3d 355 (Fla. 1st DCA 2015).
In re 1988 Dade Cnty. Prop. Appraisal Adjustment Bd., 43 Fla. Supp. 2d 193 (Fla. Dep't Rev. 1990).
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