Fla. Stat. 193.016
Property appraiser’s assessment; effect of determinations by value adjustment board

If the property appraiser’s assessment of the same items of tangible personal property in the previous year was adjusted by the value adjustment board and the decision of the board to reduce the assessment was not successfully appealed by the property appraiser, the property appraiser shall consider the reduced values determined by the value adjustment board in assessing those items of tangible personal property. If the property appraiser adjusts upward the reduced values previously determined by the value adjustment board, the property appraiser shall assert additional basic and underlying facts not properly considered by the value adjustment board as the basis for the increased valuation notwithstanding the prior adjustment by the board.

Source: Section 193.016 — Property appraiser’s assessment; effect of determinations by value adjustment board, https://www.­flsenate.­gov/Laws/Statutes/2024/0193.­016 (accessed Aug. 7, 2025).

193.011
Factors to consider in deriving just valuation 193.015
Additional specific factor 193.016
Property appraiser’s assessment 193.017
Low-income housing tax credit 193.018
Land owned by a community land trust used to provide affordable housing 193.023
Duties of the property appraiser in making assessments 193.024
Deputy property appraisers 193.052
Preparation and serving of returns 193.062
Dates for filing returns 193.063
Extension of date for filing tangible personal property tax returns 193.072
Penalties for improper or late filing of returns and for failure to file returns 193.073
Erroneous returns 193.074
Confidentiality of returns 193.075
Mobile homes and recreational vehicles 193.077
Notice of new, rebuilt, or expanded property 193.085
Listing all property 193.092
Assessment of property for back taxes 193.102
Lands subject to tax sale certificates 193.114
Preparation of assessment rolls 193.116
Municipal assessment rolls 193.122
Certificates of value adjustment board and property appraiser 193.132
Prior assessments validated 193.133
Effect of mortgage fraud on property assessments 193.155
Homestead assessments 193.0235
Ad valorem taxes and non-ad valorem assessments against subdivision property 193.0237
Assessment of multiple parcel buildings 193.1142
Approval of assessment rolls 193.1145
Interim assessment rolls 193.1147
Performance review panel 193.1551
Assessment of certain homestead property damaged in 2004 named storms 193.1554
Assessment of nonhomestead residential property 193.1555
Assessment of certain residential and nonresidential real property 193.1556
Notice of change of ownership or control required

Current through Fall 2025

§ 193.016. Prop. appraiser’s assessment; effect of determinations by value adjustment board's source at flsenate​.gov