Fla. Stat. 193.623
Assessment of building renovations for accessibility to the physically handicapped

Any taxpayer who renovates an existing building or facility owned by such taxpayer in order to permit physically handicapped persons to enter and leave such building or facility or to have effective use of the accommodations and facilities therein shall, for the purpose of assessment for ad valorem tax purposes, be deemed not to have increased the value of such building more than the market value of the materials used in such renovation, valued as salvage materials. “Building or facility” shall mean only a building or facility, or such part thereof, as is intended to be used, and is used, by the general public. The renovation required in order to entitle a taxpayer to the benefits of this section must include one or more of the following: the provision of ground level or ramped entrances and washroom and toilet facilities accessible to, and usable by, physically handicapped persons.

Source: Section 193.623 — Assessment of building renovations for accessibility to the physically handicapped, https://www.­flsenate.­gov/Laws/Statutes/2024/0193.­623 (accessed Aug. 7, 2025).

193.441
Legislative intent 193.451
Annual growing of agricultural crops, nonbearing fruit trees, nursery stock 193.461
Agricultural lands 193.462
Agricultural lands 193.481
Assessment of mineral, oil, gas, and other subsurface rights 193.501
Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted 193.503
Classification and assessment of historic property used for commercial or certain nonprofit purposes 193.505
Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted 193.621
Assessment of pollution control devices 193.623
Assessment of building renovations for accessibility to the physically handicapped 193.624
Assessment of renewable energy source devices 193.625
High-water recharge lands 193.703
Reduction in assessment for living quarters of parents or grandparents 193.4516
Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening 193.4517
Assessment of agricultural equipment rendered unable to be used due to Hurricane Michael 193.4518
Assessment of agricultural equipment rendered unable to be used due to Hurricane Idalia 193.4613
Agricultural lands used in production of aquaculture 193.4615
Assessment of obsolete agricultural equipment 193.6255
Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas

Current through Fall 2025

§ 193.623. Assessment of building renovations for accessibility to the physically handicapped's source at flsenate​.gov