Florida Statute 194.036 | Lawyer Caselaw & Research

The 2024 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 Casetext

Amendments to 194.036

Arrestable Offenses / Crimes under Fla. Stat. 194.036

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.036.

Annotations, Discussions, Cases:

Cases Citing Statute 194.036

Total Results: 20

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2023-12-29T00:00:00-08:00

Snippet: filing a de novo circuit court action under section 194.036, naming Gulf Marine as a defendant but not the …decision in circuit court as an "appeal." § 194.036(1). But the Florida Supreme Court has clarified…one or more of three conditions are met. See § 194.036(1)(a)–(c). The condition under which the property…filing suit in circuit court pursuant to section 194.036(1)(a). The period for filing such an action is …brought by the property appraiser pursuant to s. 194.036(1)(a) or (b), the taxpayer shall be party defendant

Wayne Johansson v. Miami-Dade County Value Adjustment Board

Court: Fla. Dist. Ct. App. | Date Filed: 2023-12-13T00:00:00-08:00

Snippet: circuit court. § 194.171(1), Fla. Stat. (2023); § 194.036(3), Fla. Stat. (2023). In those original circuit… 4 We are aware that the heading of section 194.036 (which reads, “Appeals”) and the section’s prefatory…:”) are misleading in this regard. But section 194.036(3) plainly states that the circuit court proceeding…court pursuant to section 194.032, now section 194.036, are original actions, not appeals.’ Crapo, 278

S AND A PROPERTY INVESTMENT SERVICES, LLC v. PEDRO J. GARCIA, etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2023-03-15T00:53:00-07:00

Snippet: appeal. Taxpayer then, pursuant to sections 194.036(2) and 194.171 of the Florida Statutes, 2 filed

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

Court: Fla. Dist. Ct. App. | Date Filed: 2022-05-04T00:53:00-07:00

Snippet: challenge their tax assessments. §§194.011 through 194.036, Fla. Stat. (2022); Redford v. Department of Revenue…a quasi- judicial ruling pursuant to sections 194.036(2) and 194.171, Florida Statutes. Dissatisfied…court pursuant to section 194.032, now section 194.036, are original actions, not appeals.” Id. (quoting…defendant.”). At that point, pursuant to section 194.036, it is the county property appraiser who will …constitutional violations by the VAB. 3 3 Section 194.036. Florida Statutes (2022), provides, in pertinent

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

Court: Fla. Dist. Ct. App. | Date Filed: 2019-07-08T00:53:00-07:00

Snippet: hearing in circuit court authorized under section 194.036(3), Florida Statutes. The Academy received… for de-novo determination of the issue. See § 194.036(3), Fla. 1 The “tipsy coachman” doctrine allows…circuit court after a VAB rules against them. § 194.036(1), Fla. Stat. (authorizing property appraisers…Appraiser Crapo sued in circuit court under section 194.036(1)(a), asserting an erroneous construction and …called VABs, and provides context for why section 194.036(1)(c) allows property appraisers to reject VAB

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

Court: Fla. Dist. Ct. App. | Date Filed: 2019-05-02T00:53:00-07:00

Snippet: before the VAB may file suit in circuit court. §§ 194.036(2), 194.171, Fla. Stat. Proceedings in circuit …novo, not appeals or reviews of VAB decisions. § 194.036(3), Fla. Stat. 3 Tax-exempt status under the

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

Court: Fla. Dist. Ct. App. | Date Filed: 2018-03-21T00:53:00-07:00

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

Nikolits v. Haney

Court: Fla. Dist. Ct. App. | Date Filed: 2017-05-31T00:00:00-07:00

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

Snippet: circuit court pursuant to sections 193.122(4) and 194.036(l)(a), Florida Statutes (2010). Because the property

McLendon v. Nikolits

Court: Fla. Dist. Ct. App. | Date Filed: 2017-01-25T00:00:00-08:00

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

Snippet: Reinstate Property Assessment, pursuant to section 194.036(1), Florida Statutes (2014). The Property Appraiser…shall be upon the party initiating the action.” § 194.036(3), Fla. Stat. (2015). No. 4D15-4003

Sowell v. State Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2015-07-21T00:00:00-07:00

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

Snippet: Appellant’s “Assertion” filed pursuant to section 194.036(l)(c), Florida Statutes (2012), did not establish…consider in deriving just valuation.” . See § 194.036(l)(c), Fla. Stat. (2012) (providing in part that

Sowell v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2014-05-12T00:00:00-07:00

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

Snippet: pursuant to section 194.036(l)(a) or (b), the taxpayer is the party defendant). Section 194.036(l)(c) is silent…exceeds just value. See § 194.301(2)(a). Section 194.036(l)(c) provides that a property appraiser may file…of the law in certain of its decisions. Section 194.036(l)(c) states that if DOR finds upon investigation…adjustment board ....” In accordance with section 194.036(l)(c), the Bay County Property Appraiser filed … is not authorized to file suit” under section 194.036(l)(c). The Bay County Property Appraiser filed

Garcia v. Andonie

Court: Fla. | Date Filed: 2012-10-04T00:00:00-07:00

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

Snippet: Value Adjustment Board to the circuit court. See § 194.036(1), Fla. Stat. (2006) (stating that appeals of …Board are made to the circuit court); see also § 194.036(3), Fla. Stat. (2006) (stating “the circuit court…Taxpayers. Under the plain language of section 194.036(3), the Property Appraiser — not the Taxpayers … in the circuit court proceedings below. See § 194.036(3), Fla. Stat. (2006) (providing that appeal of

De La Mora v. Andonie

Court: Fla. Dist. Ct. App. | Date Filed: 2010-12-15T00:00:00-08:00

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

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

Value Adjustment Board of Bay County v. Spitzer

Court: Fla. Dist. Ct. App. | Date Filed: 2009-12-31T00:00:00-08:00

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

Snippet: 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

Court: Fla. Dist. Ct. App. | Date Filed: 2009-12-30T23:53:00-08:00

Citation: 27 So. 3d 116

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

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

Court: Fla. | Date Filed: 2008-07-03T00:00:00-07:00

Citation: 991 So. 2d 793

Snippet: this state." § 194.036(1)(a), Fla. Stat. (1997) (emphasis added). Section 194.036(2) provides that …standing to file an action pursuant to section 194.036(1), Florida Statutes (1997), to argue that an applicable…unconstitutional. After explaining that section 194.036(1) preserved the historical rule that a public … appraiser's standing pursuant to section 194.036(1)(a). The Court expressly adopted the Second District…Lake. Crossings, 960 So.2d at 29. [2] Section 194.036(1), Florida Statutes (1997), defines the limited

Zingale v. Crossings at Fleming Island Community Development District

Court: Fla. Dist. Ct. App. | Date Filed: 2007-05-08T00:53:00-07:00

Citation: 960 So. 2d 20

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

Sunset Harbour Condo. Ass'n v. Robbins

Court: Fla. | Date Filed: 2005-11-03T00:00:00-08:00

Citation: 914 So. 2d 925

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

Islamorada, Village of Islands v. Higgs

Court: Fla. Dist. Ct. App. | Date Filed: 2004-08-11T00:53:00-07:00

Citation: 882 So. 2d 1009

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

RH Resorts, Ltd. v. Donegan

Court: Fla. Dist. Ct. App. | Date Filed: 2004-07-23T00:53:00-07:00

Citation: 881 So. 2d 1152

Snippet: NOTES [1] Section 194.036(3) of the Florida Statutes provides, in relevant part: 194.036. Appeals Appeals… the burden of proof in the trial court. See § 194.036(3), Fla. Stat. (2001).[1] That burden was to establish…shall be upon the party initiating the action. § 194.036(3), Fla. Stat. (2001). [2] Section 193.461(H)(