Florida Statute 194.36 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.036

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.

History.—s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch. 95-147; s. 5, ch. 2023-157.

F.S. 194.036 on Google Scholar

F.S. 194.036 on CourtListener

Amendments to 194.036

Annotations, Discussions, Cases:

Cases Citing Statute 194.036

Total Results: 35

Sunset Harbour Condo. Ass'n v. Robbins

914 So. 2d 925, 2005 WL 1577040

Supreme Court of Florida | Filed: Nov 3, 2005 | Docket: 1781592

Cited 70 times | Published

for the purpose of determining otherwise." Section 194.036(1)(a) provides no exception to this rule. Indeed

CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri

991 So. 2d 793, 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005

Supreme Court of Florida | Filed: Jul 3, 2008 | Docket: 1724813

Cited 11 times | Published

have standing to file an action pursuant to section 194.036(1), Florida Statutes (1997), to argue that

State, Dept. of Revenue v. Stafford

646 So. 2d 803, 1994 WL 685951

District Court of Appeal of Florida | Filed: Dec 7, 1994 | Docket: 1713356

Cited 9 times | Published

assertion by the property appraiser pursuant to section 194.036. This case does not involve an overpayment;

Fuchs v. Robbins

818 So. 2d 460, 2002 WL 500138

Supreme Court of Florida | Filed: Apr 4, 2002 | Docket: 1652770

Cited 8 times | Published

(VAB) filed by the tax appraiser pursuant to section 194.036(1)(a)(b), Florida Statutes (1997),[1]*462 the

Vero Beach Shores, Inc. v. Nolte

467 So. 2d 1041, 10 Fla. L. Weekly 810

District Court of Appeal of Florida | Filed: Mar 27, 1985 | Docket: 1680411

Cited 7 times | Published

enough to allow appellee to bring suit under section 194.036(1)(b), Florida Statutes (1983). We therefore

Turner v. HILLSBOROUGH AVIATION AUTH.

739 So. 2d 175, 1999 WL 682598

District Court of Appeal of Florida | Filed: Sep 3, 1999 | Docket: 1688791

Cited 6 times | Published

Hillsborough County Tax Collector, pursuant to section 194.036(1)(a), (b), Florida Statutes (1997), which

Garcia v. Andonie

101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

Supreme Court of Florida | Filed: Oct 4, 2012 | Docket: 60226264

Cited 5 times | Published

Value Adjustment Board to the circuit court. See § 194.036(1), Fla. Stat. (2006) (stating that appeals of

Mason v. Porsche Cars of North America

621 So. 2d 719, 1993 Fla. App. LEXIS 5842, 1993 WL 177731

District Court of Appeal of Florida | Filed: May 28, 1993 | Docket: 1265856

Cited 5 times | Published

administrative hearings on assessment issues. Section 194.036(3), Florida Statutes (1991) states that an

Zingale v. Crossings at Fleming Island Community Development District

960 So. 2d 20, 2007 WL 1319256

District Court of Appeal of Florida | Filed: May 8, 2007 | Docket: 2530855

Cited 4 times | Published

appraiser may, within an appeal pursuant to section 194.036, Florida Statutes (1997), challenge the validity

In Re Polygraphex Systems, Inc.

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

redress in the state circuit courts. Fla.Stat. § 194.036, 194.171. The next logical inquiry is the extent

Fuchs v. Robbins

738 So. 2d 338, 1998 WL 821744

District Court of Appeal of Florida | Filed: Jul 16, 1999 | Docket: 414838

Cited 4 times | Published

find that this holding is consistent with section 194.036, Florida Statutes. We disagree with the lower

TRINITY EPISCOPAL SCHOOL v. Robbins

605 So. 2d 880, 1992 Fla. App. LEXIS 7820, 1992 WL 167613

District Court of Appeal of Florida | Filed: Jul 21, 1992 | Docket: 1702350

Cited 2 times | Published

an action in the circuit court pursuant to section 194.036(1)(a), Florida Statutes (1989). The court granted

McLendon v. Nikolits

211 So. 3d 92, 2017 WL 362555, 2017 Fla. App. LEXIS 765

District Court of Appeal of Florida | Filed: Jan 25, 2017 | Docket: 60262708

Cited 1 times | Published

Reinstate Property Assessment, pursuant to section 194.036(1), Florida Statutes (2014). The Property Appraiser

Sowell v. State

136 So. 3d 1285, 2014 Fla. App. LEXIS 7050, 2014 WL 1882209

District Court of Appeal of Florida | Filed: May 12, 2014 | Docket: 60239971

Cited 1 times | Published

property exceeds just value. See § 194.301(2)(a). Section 194.036(l)(c) provides that a property appraiser may

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

the VAB pursuant to 194.036(1). By contrast, section 194.036(2) states that “[a]ny taxpayer may bring an

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

a value adjustment board decision pursuant to § 194.036(1)(a) or (b) by the property appraiser shall be

In Re Psychiatric Hospitals of Florida Inc.

217 B.R. 645, 11 Fla. L. Weekly Fed. B 195, 1997 Bankr. LEXIS 2171, 1997 WL 828292

United States Bankruptcy Court, M.D. Florida | Filed: Apr 28, 1997 | Docket: 1499055

Cited 1 times | Published

Florida Statutes § 194.015. Florida Statutes § 194.036 provides for a procedure to appeal the determination

CRANE RENTAL OF ORLANDO v. Hausman

518 So. 2d 395, 13 Fla. L. Weekly 125, 1987 Fla. App. LEXIS 11816, 1987 WL 29156

District Court of Appeal of Florida | Filed: Dec 31, 1987 | Docket: 1778153

Cited 1 times | Published

then brought an action in circuit court under section 194.036, Florida Statutes. The Appraiser contended

Ridgewood Phosphate Corp. v. Perkins

487 So. 2d 40, 11 Fla. L. Weekly 658

District Court of Appeal of Florida | Filed: Mar 12, 1986 | Docket: 1796401

Cited 1 times | Published

conducted a de novo proceeding as required by section 194.036(3), Florida Statutes (1983). At trial, Ridgewood

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

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

Published

filing a de novo circuit court action under section 194.036, naming Gulf Marine as a defendant but not

Wayne Johansson v. Miami-Dade County Value Adjustment Board

District Court of Appeal of Florida | Filed: Dec 13, 2023 | Docket: 68084521

Published

circuit court. § 194.171(1), Fla. Stat. (2023); § 194.036(3), Fla. Stat. (2023). In those original circuit

WAYNE C. JOHANSSON v. MIAMI-DADE COUNTY VALUE ADJUSTMENT BOARD

District Court of Appeal of Florida | Filed: May 4, 2022 | Docket: 63285646

Published

circuit court pursuant to section 194.032, now section 194.036, are original actions, not appeals.” Id. (quoting

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

District Court of Appeal of Florida | Filed: Jul 8, 2019 | Docket: 15885445

Published

hearing in circuit court authorized under section 194.036(3), Florida Statutes. The Academy received

Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of Commerce, Inc. etc.

274 So. 3d 453

District Court of Appeal of Florida | Filed: May 2, 2019 | Docket: 15042044

Published

novo, not appeals or reviews of VAB decisions. § 194.036(3), Fla. Stat. 3 Tax-exempt status under

Central Carillon Beach Condo. Assoc., Inc. v. Garcia

245 So. 3d 869

District Court of Appeal of Florida | Filed: Mar 21, 2018 | Docket: 6340884

Published

right to appeal the VAB decision pursuant to section 194.036(1), Florida Statutes (2016).

Sowell v. State Department of Revenue

168 So. 3d 355, 2015 Fla. App. LEXIS 10954, 2015 WL 4464693

District Court of Appeal of Florida | Filed: Jul 21, 2015 | Docket: 60248664

Published

Appellant’s “Assertion” filed pursuant to section 194.036(l)(c), Florida Statutes (2012), did not establish

De La Mora v. Andonie

51 So. 3d 517, 2010 Fla. App. LEXIS 19096, 2010 WL 5093142

District Court of Appeal of Florida | Filed: Dec 15, 2010 | Docket: 2396292

Published

This proceeding was a de novo proceeding. See § 194.036(3), Fla. Stat. (2006). The proceeding here is

Value Adjustment Board of Bay County v. Spitzer

27 So. 3d 116, 2009 Fla. App. LEXIS 20522

District Court of Appeal of Florida | Filed: Dec 31, 2009 | Docket: 60288081

Published

and continuous violation of law by the VAB. See § 194.036(l)(c) (providing that the property appraiser may

VALUE ADJUSTMENT BD. OF BAY CTY. v. Spitzer

27 So. 3d 116

District Court of Appeal of Florida | Filed: Dec 31, 2009 | Docket: 1665241

Published

and continuous violation of law by the VAB. See § 194.036(1)(c) (providing that the property appraiser may

Islamorada, Village of Islands v. Higgs

882 So. 2d 1009, 2003 WL 22715633

District Court of Appeal of Florida | Filed: Aug 11, 2004 | Docket: 1686263

Published

filing suit in the Circuit Court pursuant to Section 194.036, Florida Statutes. Both parties filed Motions

RH Resorts, Ltd. v. Donegan

881 So. 2d 1152, 2004 Fla. App. LEXIS 10985, 2004 WL 1636931

District Court of Appeal of Florida | Filed: Jul 23, 2004 | Docket: 1465753

Published

had the burden of proof in the trial court. See § 194.036(3), Fla. Stat. (2001).[1] That burden was to establish

Gulf Coast Recycling, Inc. v. Turner

753 So. 2d 712, 2000 Fla. App. LEXIS 2912, 2000 WL 283100

District Court of Appeal of Florida | Filed: Mar 17, 2000 | Docket: 64795956

Published

plaintiff below, had the burden of proof. See § 194.036(3). We conclude that the Property Appraiser did

TEDC/Shell City, Inc. v. Robbins

690 So. 2d 1323, 1997 Fla. App. LEXIS 1574, 1997 WL 78340

District Court of Appeal of Florida | Filed: Feb 26, 1997 | Docket: 64772226

Published

Circuit Court challenging the VAB’s decision. § 194.036, Fla. Stat. (1991). In 1992, the Property Appraiser

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

relative to further judicial proceedings. Section 194.036, Florida Statutes (1989) further provides in

Schultz v. Rainey

467 So. 2d 834, 10 Fla. L. Weekly 1067, 1985 Fla. App. LEXIS 13679

District Court of Appeal of Florida | Filed: Apr 26, 1985 | Docket: 64611508

Published

an action commenced under the authority of section 194.-036(l)(c), Florida Statutes (1983): 194.036 Appeals