| "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subsection shall stand repealed on December 31, 2005.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. |
