Florida Statute 194.301 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

View Entire Chapter

F.S. 194.301

194.301 Challenge to ad valorem tax assessment.—

(1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser’s assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection.

(2) In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge.

(a) If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value:

1. Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property;

2. Does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use; or

3. Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county.

(b) If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 and professionally accepted appraisal practices. If the record lacks such evidence, the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions.

(d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect.

History.—s. 1, ch. 97-85; s. 1, ch. 2009-121.

F.S. 194.301 on Google Scholar

F.S. 194.301 on Casetext

Amendments to 194.301

Arrestable Offenses / Crimes under Fla. Stat. 194.301

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.301.

Annotations, Discussions, Cases:

Cases Citing Statute 194.301

Total Results: 13

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: presumption of correctness as to exemptions. § 194.301(2)(d), Fla. Stat. (“If the challenge is to the

Darden Rests., Inc. v. Singh

Court: Fla. Dist. Ct. App. | Date Filed: 2019-03-01T00:00:00-08:00

Citation: 266 So. 3d 228

Snippet: failed to meet its burden under section 194.301 ). *234Section 194.301(2)(b) further provides that where the… Section 194.301 provides that in proceedings before the VAB or the circuit court, the value of…status assigned to the property is incorrect. § 194.301, Fla. Stat. (2013) (emphasis added).5 In an effort…looking to the market." Pursuant to section 194.301(2)(a), the Property Appraiser, as the party challenging…meet its additional burden, set forth in section 194.301(2)(b), of showing that there was competent, substantial

Darden Rests., Inc. v. Singh

Court: Fla. Dist. Ct. App. | Date Filed: 2019-03-01T00:00:00-08:00

Citation: 266 So. 3d 228

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

CVS EGL Fruitville Sarasota FL, LLC v. Todora

Court: Fla. Dist. Ct. App. | Date Filed: 2013-09-18T00:00:00-07:00

Citation: 124 So. 3d 289, 2013 WL 5225769, 2013 Fla. App. LEXIS 14817

Snippet: question of law that we review de novo.”). Section 194.301, Florida Statutes (2005),1 provides the framework… the clear and convincing evidence standard. § 194.301. In the final judgment, the trial court found that…analyzed the issues within the framework of section 194.301, CVS asserts that the court applied the *291wrong…utilizing the common-law standard that section 194.301 was enacted to abrogate rather than the legal standard…challenges under the common-law standard and section 194.301. Under the common law, a taxpayer could overcome

Jones v. Portofino Tower One Homeowners Ass'n

Court: Fla. Dist. Ct. App. | Date Filed: 2012-01-13T00:00:00-08:00

Citation: 77 So. 3d 242, 2012 Fla. App. LEXIS 352, 2012 WL 104466

Snippet: assessments as it is authorized to do by section 194.301, Florida Statutes. The appellants raise three issues…the Portofino Condominiums pursuant to section 194.301, Florida Statutes. We affirm with respect to the…court’s establishment of the assessments. See § 194.301, Fla. Stat. (2004); GTE Florida, Inc. v. Todora

Ago

Court: Fla. Att'y Gen. | Date Filed: 2009-11-23T23:53:00-08:00

Snippet: current owner of the homestead property. Section 194.301, Florida Statutes, establishes a presumption of… the party initiating the challenge.14 Section 194.301(2), Florida Statutes, 15 further provides: "…the taxpayer qualifies." (e.s.) 14 Section 194.301(2), Fla. Stat. 15 As amended by s. 1, Ch. 2009-

Suromar Corp. v. Palm Beach County Property Appraiser

Court: Fla. Dist. Ct. App. | Date Filed: 2004-05-05T00:00:00-07:00

Citation: 872 So. 2d 974, 2004 Fla. App. LEXIS 6273, 2004 WL 950216

Snippet: challenge the reappraisal de novo under section 194.301, Florida Statutes (2002). Because it was not raised…presumption of correctness described in section 194.301. *976Reversed and remanded for further proceedings

GTE Florida, Inc. v. Todora

Court: Fla. Dist. Ct. App. | Date Filed: 2003-08-22T00:53:00-07:00

Citation: 854 So. 2d 731

Snippet: GTE's Sarasota County access lines. Section 194.301, Florida Statutes (1999), provides that if in a…criteria set forth in section 193.011. Under section 194.301, the property appraiser's assessment must be

Mazourek v. Wal-Mart Stores, Inc.

Court: Fla. | Date Filed: 2002-06-13T00:53:00-07:00

Citation: 831 So. 2d 85

Snippet: properly" the section 193.011 factors. See § 194.301, Fla. Stat. (1997); see also Havill v. Scripps … considered the section 193.011 factors. See § 194.301, Fla.Stat. (1997). On the basis of this record,…-Mart's tangible personal property. See § 194.301, Fla. Stat.(1997)(where property appraiser properly

Turner v. Bell Chevrolet, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2002-05-10T00:53:00-07:00

Citation: 819 So. 2d 177

Snippet: that the total tax assessment is correct. See § 194.301, Fla. Stat. (2000) (providing that an assessment

Smith v. Royal & Sons, Ltd.

Court: Fla. Dist. Ct. App. | Date Filed: 2001-12-11T23:53:00-08:00

Citation: 801 So. 2d 255

Snippet: without the presumption of correctness under Section 194.301, Florida Statutes regarding any proposed assessments…that the trial court incorrectly applied section 194.301, Florida Statutes (2000). We agree. The trial court…emphasis). In 1997, the legislature enacted section 194.301, Florida Statutes: In any administrative or judicial…the Value Adjustment Board or the court. Section 194.301, Florida Statutes, essentially codified existing…without the presumption of correctness under section 194.301, Florida Statutes, regarding any proposed assessments

Wal-Mart Stores, Inc. v. Todora

Court: Fla. Dist. Ct. App. | Date Filed: 2001-04-18T00:53:00-07:00

Citation: 791 So. 2d 29

Snippet: entitled to a presumption of correctness. See § 194.301, Fla.Stat. (1997). Wal-Mart failed to overcome