"Ad valorem tax" means a tax based upon the assessed value of
property. The term "property tax" may be used interchangeably with the
term "ad valorem tax." |
| "Ad valorem tax roll" means the roll
prepared by the property appraiser and certified to the tax collector
for collection. |
| "Assessed value of property" means an annual determination of
the just or fair market value of an item or property or the value of the
homestead property as limited pursuant to s. 4(c), Art. VII of the State
Constitution or, if a property is assessed solely on the basis of
character or use or at a specified percentage of its value, pursuant to
s. 4(a) or (b), Art. VII of the State Constitution, its classified use
value or fractional value. |
| "County property appraiser" means the
county officer charged with determining the value of all property within
the county, with maintaining certain records connected therewith, and
with determining the tax on taxable property after taxes have been
levied. He or she shall also be referred to in these statutes as the
"property appraiser" or "appraiser." |
| "County tax collector" means the county officer charged with
the collection of ad valorem taxes levied by the county, the school
board, any special taxing districts within the county, and all
municipalities within the county. |
| "Couple" means a husband and wife legally
married under the laws of any state or territorial possession of the
United States or of any foreign country. |
| "Department" means the Department of Revenue. |
| "Enterprise zone" means an area designated
as an enterprise zone pursuant to s. 290.0065. This subsection shall
stand repealed on December 31, 2005. |
| "Extend on the tax roll" means the arithmetic computation
whereby the millage is converted to a decimal number representing one
one-thousandth of a dollar and then multiplied by the taxable value of
the property to determine the tax on such property. |
| "Exempt use of property" or "use of
property for exempt purposes" means predominant or exclusive use of
property owned by an exempt entity for educational, literary,
scientific, religious, charitable, or governmental purposes, as defined
in this chapter. |
| "Fee timeshare real property" means the land and buildings
and other improvements to land that are subject to timeshare interests
which are sold as a fee interest in real property. |
| "Governing body" means any board,
commission, council, or individual acting as the executive head of a
unit of local government. |
| "Homestead" means that property described in s. 6(a), Art.
VII of the State Constitution. |
| "Levy" means the imposition of a tax,
stated in terms of "millage," against all appropriately located property
by a governmental body authorized by law to impose ad valorem taxes.
|
| "Mill" means one one-thousandth of a United States dollar.
|
| "Millage" may apply to a single levy of
taxes or to the cumulative of all levies. |
| "Non-ad valorem assessment roll" means a roll prepared by a
local government and certified to the tax collector for collection. |
| "Permanent resident" means a person who has
established a permanent residence as defined in subsection (18). |
| "Permanent residence" means that place where a person has his
or her true, fixed, and permanent home and principal establishment to
which, whenever absent, he or she has the intention of returning. A
person may have only one permanent residence at a time; and, once a
permanent residence is established in a foreign state or country, it is
presumed to continue until the person shows that a change has occurred.
|
"Personal property," for the purposes of ad
valorem taxation, shall be divided into four categories as follows:
(a) "Household goods" means wearing apparel, furniture,
appliances, and other items ordinarily found in the home and used for
the comfort of the owner and his or her family. Household goods are
not held for commercial purposes or resale.
(b) "Intangible personal property" means money, all
evidences of debt owed to the taxpayer, all evidences of ownership in
a corporation or other business organization having multiple owners,
and all other forms of property where value is based upon that which
the property represents rather than its own intrinsic value.
(c) "Inventory" means only those chattels consisting of
items commonly referred to as goods, wares, and merchandise (as well
as inventory) which are held for sale or lease to customers in the
ordinary course of business. Supplies and raw materials shall be
considered to be inventory only to the extent that they are acquired
for sale or lease to customers in the ordinary course of business or
will physically become a part of merchandise intended for sale or
lease to customers in the ordinary course of business. Partially
finished products which when completed will be held for sale or lease
to customers in the ordinary course of business shall be deemed items
of inventory. All livestock shall be considered inventory. Items of
inventory held for lease to customers in the ordinary course of
business, rather than for sale, shall be deemed inventory only prior
to the initial lease of such items. For the purposes of this section,
fuels used in the production of electricity shall be considered
inventory.
(d) "Tangible personal property" means all goods, chattels,
and other articles of value (but does not include the vehicular items
enumerated in s. 1(b), Art. VII of the State Constitution and
elsewhere defined) capable of manual possession and whose chief value
is intrinsic to the article itself. "Construction work in progress"
consists of those items of tangible personal property commonly known
as fixtures, machinery, and equipment when in the process of being
installed in new or expanded improvements to real property and whose
value is materially enhanced upon connection or use with a
preexisting, taxable, operational system or facility. Construction
work in progress shall be deemed substantially completed when
connected with the preexisting, taxable, operational system or
facility. Inventory and "Predominant use of property" means use of
property for exempt purposes in excess of 50 percent but less than
exclusive household goods are expressly excluded from this definition.
|
| "Predominant use of property" means use of property for
exempt purposes in excess of 50 percent but less than exclusive. |
| "Procedure" The property appraiser is the
elected constitutional officer responsible for determining and listing
the value of all property in each county. All questions of assessment
are initially determined by him. If a property owner objects to a
proposed assessment, the owner may appeal to the Value Adjustment Board
(VAB) for that county. The Board consists of three members of the county
commission and two members of the school board. The Board members may
choose to employ special masters to conduct the VAB hearing for them.
The Department of Revenue, Ad Valorem Tax Division, assesses the
property of railroad and private car line companies and certifies the
assessed values to the counties. |
| "Real estate used and owned as a homestead" means real
property to the extent provided in s. 6(a), Art. VII of the State
Constitution, but less any portion thereof used for commercial purposes,
with the title of such property being recorded in the official records
of the county in which the property is located. Property rented for more
than 6 months is presumed to be used for commercial purposes. |
"Real property" means land, buildings,
fixtures, and all other improvements to land. The terms "land," "real
estate," "realty," and "real property" may be used interchangeably. Real
property includes all other permanent improvements on the land and is
broadly classified, based on land use, as follows:
a. Single family and multi-family residential, condominia,
cooperatives, townhouses, time-share developments and mobile homes;
Vacant residential and unimproved acreage; Commercial/Industrial,
vacant or improved; and, Agricultural.
b. By July 1 of each year, the property appraiser must report the
just value of all real property in the county as of January 1. Factors
to be considered in determining just value are: present cash value;
use; location; quantity or size; cost; replacement value of
improvements; condition; income from property; and net proceeds if the
property is sold.
c. The tax due for each parcel is calculated by multiplying the
taxable value by the tax rate (millage) levied by the taxing
authorities within that county. The proposed tax bill is mailed to the
taxpayer, usually in August or September. Any timely appeal of the tax
assessment shall be made against this notice. The actual tax bill is
mailed to the taxpayer, usually by November 1. The payment must be
made to the tax collector by April 1 of the following year. There are
discounts for early payment and penalties for delinquency.
|
| "Taxable value" means the assessed value of property minus
the amount of any applicable exemption provided under s. 3 or s. 6, Art.
VII of the State Constitution and chapter 196. |
| "Tax certificate" means a legal document,
representing unpaid delinquent real property taxes, non-ad valorem
assessments, including special assessments, interest, and related costs
and charges, issued in accordance with this chapter against a specific
parcel of real property and becoming a first lien thereon, superior to
all other liens, except as provided by s. 197.573(2). |
| "Tax notice" means the tax bill sent to taxpayers for payment
of any taxes or special assessments collected pursuant to this chapter,
or the bill sent to taxpayers for payment of the total of ad valorem
taxes and non-ad valorem assessments collected pursuant to s. 197.3632.
|
| "Tax rate (millage)" is set by the taxing
authority for the governmental unit within which the property is
located. The Florida Constitution directly authorized counties, school
districts, and municipalities to levy ad valorem taxes. It also provides
that special districts may be created and authorized by law to levy ad
valorem taxes. |
| The total tax rate is the combined tax rates (millage's)
of all taxing authorities having jurisdiction over property in the
county. That part of the rate for general county operations and
maintenance is constitutionally limited to a maximum of ten mills and is
set by the county commissioners. The remainder of the county tax rate
consists of various referendum-approved debt service millage for bonds
and millage required by state law. Also, school districts and
municipalities are limited to a maximum of ten mills for operations and
maintenance. The Florida Constitution provides that no state ad valorem
tax will be levied. However, each year the legislature prescribes a
required local millage for each school district to provide revenue for
the Florida Education Finance Program. Each special district tax rate is
levied by the district taxing authority against the property lying
within the special district itself. Such districts include hospital,
drainage, and lighting districts. Special districts are usually less
than county-wide; some districts, such as the water management
districts, may cover several counties. Each tax bill consists of the
total of all millage applicable to the particular property. The tax bill
also includes the related taxes due for all the taxing authorities
having jurisdiction over the property. |
| "Tax receipt" means the paid tax notice. |
| "Tax rolls" and "assessment rolls"
are synonymous and mean the rolls prepared by the property appraiser
pursuant to chapter 193 and certified pursuant to s. 193.122. |
| "Taxpayer" means the person or other legal entity in whose
name property is assessed, including an agent of a timeshare period
titleholder. |
| "Timeshare period titleholder" means the
purchaser of a timeshare period sold as a fee interest in real property,
whether organized under chapter 718 or chapter 721. |
| "Totally and permanently disabled person" means a person who
is currently certified by two licensed physicians of this state who are
professionally unrelated, by the United States Department of Veterans
Affairs or its predecessor, or by the Social Security Administration, to
be totally and permanently disabled. |
| "Use" means the exercise of any right or
power over real or personal property incident to the ownership of the
property. |
