Florida Statutes
Fla. Stat. § 718.120 (2025)
Separate taxation of condominium parcels; survival of declaration after tax sale; assessment of timeshare estates.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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718.120 Separate taxation of condominium parcels; survival of declaration after tax sale; assessment of timeshare estates.—
(1) Ad valorem taxes, benefit taxes, and special assessments by taxing authorities shall be assessed against the condominium parcels and not upon the condominium property as a whole. No ad valorem tax, benefit tax, or special assessment, including those made by special districts, drainage districts, or water management districts, may be separately assessed against recreational facilities or other common elements if such facilities or common elements are owned by the condominium association or are owned jointly by the owners of the condominium parcels. Each condominium parcel shall be separately assessed for ad valorem taxes and special assessments as a single parcel. The taxes and special assessments levied against each condominium parcel shall constitute a lien only upon the condominium parcel assessed and upon no other portion of the condominium property.
(2) All provisions of a declaration relating to a condominium parcel which has been sold for taxes or special assessments survive and are enforceable after the issuance of a tax deed or master’s deed, upon foreclosure of an assessment, a certificate or lien, a tax deed, tax certificate, or tax lien, to the same extent that they would be enforceable against a voluntary grantee of the title immediately prior to the delivery of the tax deed, master’s deed, or clerk’s certificate of title as provided in s. 197.573.
(3) Condominium property divided into fee timeshare real property shall be assessed for purposes of ad valorem taxes and special assessments as provided in s. 192.037.
History.—s. 1, ch. 76-222; s. 58, ch. 82-226; s. 1, ch. 84-261; s. 217, ch. 85-342; s. 4, ch. 91-116.
Notes of Decisions
Cited in 9
cases, 1978–2017 · leading case: Koch v. Comm'r, 71 T.C. 54 (Tax Ct. 1978).
Koch v. Comm'r, 71 T.C. 54 (Tax Ct. 1978). “1, 1977, but was reenacted as Fla. Stat. Ann. sec.”
Hausman v. VTSI, INC., 482 So. 2d 428 (Fla. 5th DCA 1985). “" § 718.120(1), Fla. Stat. (1981). The existing statutes did not authorize Hausman to appraise the partial time share interests created in VTSI's condominium units.”
In Re Liuzzo, 204 B.R. 235 (Bankr. N.D. Fla. 1996). “” Thus, since the property was in fact a condominium during the period of 1989 through 1992, the property appraiser was required to appraise the property in accordance with Florida Statutes § 718.120, which requires the taxes to be assessed against individual condominium parcels…”
Schultz v. Lurie, 512 So. 2d 1003 (Fla. 2d DCA 1987). “Even the testimony of the property appraiser’s expert appraisal witness, the trial judge observed, was “ultimately reconciled with and supportive of the taxpayer’s evaluation of the subject property.”
Gilreath v. Westgate Daytona, Ltd., 871 So. 2d 961 (Fla. 5th DCA 2004). “120(3), Florida Statutes, that "[c]ondominium property divided into fee timeshare real property shall be assessed for purposes of ad valorem taxes and special assessments as provided in s.”
BEACH CLUB TOWERS HOMEOWNERS Ass'n, INC. v. CHRIS JONES, Prop. Appraiser for Escambia Cnty., Florida JANET HOLLEY, Tax Collector for Escambia Cnty., Florida (Fla. 1st DCA 2017). “4 Second, the County argues that all of each unit owner’s condominium parcel—the unit and proportionate interest in the underlying land— must be subject to ad valorem taxation as real estate because section 718.120(1) mandates “that the land interest is not to be assessed…”
Burklow & Assocs., Inc. v. Brown, 931 So. 2d 218 (Fla. 1st DCA 2006). “” In support of its decision, the trial court concluded: To allow the wet slips to be assessed and taxed as intangible property and the dry slips to be taxed as real property would be violative of § 718.120, Florida Statutes .... There is no reason to treat one class of owner…”
Shapiro v. Herndon, 639 So. 2d 1026 (Fla. 4th DCA 1994). “(1991); § 718.120(1), Fla.Stat. (1991). GLICKSTEIN, WARNER and POLEN, JJ.”
Carpon Nat'l, Inc. v. Samari Lake Cmty. Ass'n, 611 So. 2d 1292 (Fla. 1st DCA 1992). “68 was void, rendering Carpon National, Inc.’s deed to the property, obtained from previous owners who had acquired title through the purchase of a tax deed issued after the Community Association failed to pay the taxes due, void also.”
— 718.120(1) — 3 cases
Hausman v. VTSI, INC., 482 So. 2d 428 (Fla. 5th DCA 1985). “" § 718.120(1), Fla. Stat. (1981). The existing statutes did not authorize Hausman to appraise the partial time share interests created in VTSI's condominium units.”
BEACH CLUB TOWERS HOMEOWNERS Ass'n, INC. v. CHRIS JONES, Prop. Appraiser for Escambia Cnty., Florida JANET HOLLEY, Tax Collector for Escambia Cnty., Florida (Fla. 1st DCA 2017). “4 Second, the County argues that all of each unit owner’s condominium parcel—the unit and proportionate interest in the underlying land— must be subject to ad valorem taxation as real estate because section 718.120(1) mandates “that the land interest is not to be assessed…”
Shapiro v. Herndon, 639 So. 2d 1026 (Fla. 4th DCA 1994). “(1991); § 718.120(1), Fla.Stat. (1991). GLICKSTEIN, WARNER and POLEN, JJ.”
— 718.120(3) — 1 case
Gilreath v. Westgate Daytona, Ltd., 871 So. 2d 961 (Fla. 5th DCA 2004). “120(3), Florida Statutes, that "[c]ondominium property divided into fee timeshare real property shall be assessed for purposes of ad valorem taxes and special assessments as provided in s.”
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