Florida Statute 195.073 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE

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F.S. 195.073

195.073 Classification of property.—All items required by law to be on the assessment rolls must receive a classification based upon the use of the property. The department shall promulgate uniform definitions for all classifications. The department may designate other subclassifications of property. No assessment roll may be approved by the department which does not show proper classifications.

(1) Real property must be classified according to the assessment basis of the land into the following classes:

(a) Residential, subclassified into categories, one category for homestead property and one for nonhomestead property:

1. Single family.

2. Mobile homes.

3. Multifamily, up to nine units.

4. Condominiums.

5. Cooperatives.

6. Retirement homes.

(b) Commercial and industrial, including apartments with more than nine units.

(d) Nonagricultural acreage.

(e) High-water recharge.

(f) Historic property used for commercial or certain nonprofit purposes.

(g) Exempt, wholly or partially.

(h) Centrally assessed.

(i) Leasehold interests.

(j) Time-share property.

(k) Land assessed under s. 193.501.

(l) Other.

(2) Personal property shall be classified as:

(a) Floating structures—residential.

(b) Floating structures—nonresidential.

(d) Household goods.

(e) Other tangible personal property.

(3) When the tax roll is submitted to the department for approval, there shall also be appended a statement indicating the total assessed valuation of structures added to and deleted from the assessment roll for that year in each taxing jurisdiction.

(4)(a) Rules adopted pursuant to this section shall provide for the separate identification of property as prior existing property of an expanded or rebuilt business, as expansion-related property of an expanded or rebuilt business, and as property of a new business, in the event the business qualifies for an enterprise zone property tax credit pursuant to s. 220.182, in addition to classification according to use.

(b) This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.

(5) Rules adopted pursuant to this section shall provide for the separate identification of property granted an economic development ad valorem tax exemption, in addition to classification according to use.

(6) To the greatest extent practicable and based on existing information, all publicly owned real property required to be listed on the assessment roll shall also be separately classified according to ownership by federal, state, or local government; water management district; or other public entity.

History.—s. 3, ch. 73-172; ss. 8, 23, ch. 74-234; s. 15, ch. 79-334; s. 11, ch. 80-77; ss. 6, 10, ch. 80-248; s. 3, ch. 80-347; s. 9, ch. 81-308; ss. 56, 74, ch. 82-226; s. 1, ch. 83-223; s. 27, ch. 84-356; s. 65, ch. 94-136; s. 64, ch. 94-353; s. 7, ch. 96-204; s. 6, ch. 97-117; s. 24, ch. 2000-210; s. 16, ch. 2005-287; s. 4, ch. 2009-157; s. 5, ch. 2020-10.

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Amendments to 195.073

Arrestable Offenses / Crimes under Fla. Stat. 195.073

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.073.

Annotations, Discussions, Cases:

Cases Citing Statute 195.073

Total Results: 5

Florida Carry, Inc. and The Second etc. v. City of Tallahassee, Florida, etc.

Court: District Court of Appeal of Florida | Date Filed: 2017-02-03

Citation: 212 So. 3d 452, 2017 WL 465303, 2017 Fla. App. LEXIS 1395

Snippet: administration and implementation of this section ....”); § 195.073, Fla. Stat. (“The department shall promulgate uniform

GOVERNMENTAL UTILITY AUTHORITY v. Day

Court: District Court of Appeal of Florida | Date Filed: 2001-03-30

Citation: 784 So. 2d 494, 2001 WL 303239

Snippet: the date of transfer of title. [4] §§ 95.11, 195.073, Fla. Stat.; Fla. Admin. Code R. 12D-8.021.

Sartori v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1998-07-17

Citation: 714 So. 2d 1136, 1998 WL 396717

Snippet: had four years within which to file suit. See § 195.073, Fla. Stat. (1993)(defining the statutory classifications

Ago

Court: Florida Attorney General Reports | Date Filed: 1986-12-03

Snippet: classification based upon the use of the property. Section 195.073, F.S. Real property shall be classified according

Herzog v. Colding

Court: District Court of Appeal of Florida | Date Filed: 1983-09-14

Citation: 437 So. 2d 226, 1983 Fla. App. LEXIS 21708

Snippet: See §§ 192.001(11), 192.011, 192.032, 193.114, 195.073, 196.001, and 196.181, Fla.Stat. (1981). In an