Florida Statute 194.301 - 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. 194.301

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.

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Amendments to 194.301

Annotations, Discussions, Cases:

Cases Citing Statute 194.301

Total Results: 14

Mazourek v. Wal-Mart Stores, Inc.

831 So. 2d 85, 27 Fla. L. Weekly Supp. 570, 2002 Fla. LEXIS 1330, 2002 WL 1291981

Supreme Court of Florida | Filed: Jun 13, 2002 | Docket: 1387389

Cited 7 times | Published

consider properly" the section 193.011 factors. See § 194.301, Fla. Stat. (1997); see also Havill v. Scripps

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

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

Turner v. Bell Chevrolet, Inc.

819 So. 2d 177, 2002 WL 941802

District Court of Appeal of Florida | Filed: May 10, 2002 | Docket: 1496282

Cited 1 times | Published

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

Smith v. Royal & Sons, Ltd.

801 So. 2d 255, 2001 WL 1576959

District Court of Appeal of Florida | Filed: Dec 12, 2001 | Docket: 1744703

Cited 1 times | Published

without the presumption of correctness under Section 194.301, Florida Statutes regarding any proposed assessments

Wal-Mart Stores, Inc. v. Todora

791 So. 2d 29, 2001 WL 387939

District Court of Appeal of Florida | Filed: Apr 18, 2001 | Docket: 1229030

Cited 1 times | Published

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

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

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

Darden Rests., Inc. v. Singh

266 So. 3d 228

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707674

Published

Section 194.301 provides that in proceedings before the VAB or the circuit court, the value of property

Darden Rests., Inc. v. Singh

266 So. 3d 228

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707673

Published

Section 194.301 provides that in proceedings before the VAB or the circuit court, the value of property

CVS EGL Fruitville Sarasota FL, LLC v. Todora

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

District Court of Appeal of Florida | Filed: Sep 18, 2013 | Docket: 60235437

Published

question of law that we review de novo.”). Section 194.301, Florida Statutes (2005),1 provides the framework

Jones v. Portofino Tower One Homeowners Ass'n

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

District Court of Appeal of Florida | Filed: Jan 13, 2012 | Docket: 60304688

Published

the assessments as it is authorized to do by section 194.301, Florida Statutes. The appellants raise three

Ago

Florida Attorney General Reports | Filed: Nov 24, 2009 | Docket: 3257062

Published

the current owner of the homestead property. Section 194.301, Florida Statutes, establishes a presumption

Steffen v. Turner (In Re Steffen)

342 B.R. 861, 19 Fla. L. Weekly Fed. B 271, 2006 Bankr. LEXIS 1216, 2006 WL 1581916

United States Bankruptcy Court, M.D. Florida | Filed: Jan 31, 2006 | Docket: 1102007

Published

necessarily that the property appraiser apply them. § 194.301, Fla. Stat. (2005) A property appraiser is merely

Suromar Corp. v. Palm Beach County Property Appraiser

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

District Court of Appeal of Florida | Filed: May 5, 2004 | Docket: 64830499

Published

to challenge the reappraisal de novo under section 194.301, Florida Statutes (2002). Because it was not

GTE Florida, Inc. v. Todora

854 So. 2d 731, 2003 WL 21990211

District Court of Appeal of Florida | Filed: Aug 22, 2003 | Docket: 1747347

Published

them to GTE's Sarasota County access lines. Section 194.301, Florida Statutes (1999), provides that if