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Florida Statute 201.031 - Full Text and Legal Analysis Florida Statute 201.031 | Lawyer Caselaw & Research
Fla. Stat. § 201.031 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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).
History.—ss. 2, 3, ch. 83-220; s. 1, ch. 84-270; s. 1, ch. 89-252; ss. 1, 7, ch. 2009-131.
1Note.—Repealed effective October 1, 2031, by s. 3, ch. 83-220, as amended by s. 1, ch. 84-270; s. 1, ch. 89-252; and s. 1, ch. 2009-131.

Cases Citing F.S. 201.031

Fla. Stat. § 201.031 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·Crescent Miami Ctr., LLC v. DEPT. OF REVENUE, STATE, 857 So. 2d 904 (Fla. 3d DCA 2003).

Cited 3 times | Published | Florida 3rd District Court of Appeal | 2003 Fla. App. LEXIS 13605, 2003 WL 22083302

...future unsecured financing. CMC recorded the deed and paid $1,212,750 in documentary stamp tax. The tax is comprised of $693,000 in state documentary stamp tax pursuant to Section 201.02(1), and $519,750 in Dade County documentary surtax pursuant to Section 201.031(1)....
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Cited as authority(citing case) (2005)
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