Fla. Stat. 192.042
Date of assessment


(1)

Real property, on January 1 of each year. Improvements or portions not substantially completed on January 1 shall have no value placed thereon. “Substantially completed” shall mean that the improvement or some self-sufficient unit within it can be used for the purpose for which it was constructed.

(2)

Tangible personal property, on January 1, except construction work in progress shall have no value placed thereon until substantially completed as defined in s. 192.001(11)(d).

Source: Section 192.042 — Date of assessment, https://www.­flsenate.­gov/Laws/Statutes/2024/0192.­042 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 192.042. Date of assessment's source at flsenate​.gov