Florida Statutes
Fla. Stat. § 201.031 (2025)
Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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1201.031 Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.—
(1) Each county, as defined by s. 125.011(1), may levy, subject to the provisions of s. 125.0167, a discretionary surtax on documents taxable under the provisions of s. 201.02, except that there shall be no surtax on any document pursuant to which the interest granted, assigned, transferred, or conveyed involves only a single-family residence. The single-family residence may be a condominium unit, a unit held through stock ownership or membership representing a proprietary interest in a corporation owning a fee or a leasehold initially in excess of 98 years, or a detached dwelling.
(2) All provisions of chapter 201, except s. 201.15, apply to the surtax. The Department of Revenue shall pay to the governing authority of the county which levies the surtax all taxes, penalties, and interest collected under this section less any costs of administration.
(3) Each county that levies the surtax shall:
(a) Include in the financial report required under s. 218.32 information showing the revenues and the expenses of the trust fund for the fiscal year.
(b) Adopt a housing plan every 3 years which includes provisions substantially similar to the plans required in s. 420.9075(1).
(c) Have adopted an affordable housing element of its comprehensive land use plan which complies with s. 163.3177(6)(f).
(d) Require by resolution that the staff or entity that has administrative authority for implementing the housing plan prepare and submit to the county’s governing body an annual report substantially similar to the annual report required in s. 420.9075(10).
1Note.—Repealed effective October 1, 2031, by s. 3, ch. 83-220, as amended by s. 1, ch. 84-270; s. 1, ch. 89-252; and s. 1, ch. 2009-131.
Notes of Decisions
Cited in 1
case, 2003–2003 · leading case: Crescent Miami Ctr., LLC v. DEPT. OF REVENUE, STATE, 857 So. 2d 904 (Fla. 3d DCA 2003).
Crescent Miami Ctr., LLC v. DEPT. OF REVENUE, STATE, 857 So. 2d 904 (Fla. 3d DCA 2003). “02(1), and 9,750 in Dade County documentary surtax pursuant to Section 201.031(1). [3] The chart below shows the relationship of the various parties and the property transfer: Thereafter, appellant CMC applied for refund of the documentary stamp tax and surtax.”
— 201.031(1) — 1 case
Crescent Miami Ctr., LLC v. DEPT. OF REVENUE, STATE, 857 So. 2d 904 (Fla. 3d DCA 2003). “02(1), and 9,750 in Dade County documentary surtax pursuant to Section 201.031(1). [3] The chart below shows the relationship of the various parties and the property transfer: Thereafter, appellant CMC applied for refund of the documentary stamp tax and surtax.”
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