Helpful Publications

All the forms listed below are PDF files, which require use of either Adobe Acrobat or the free Adobe Acrobat Reader programs. If you don't already have Adobe Acrobat Reader on your computer, you can download the software for free by clicking the icon below:

Florida Constitution (Sections related to property taxes and exemptions, including recent constitutional amendments).

Florida Department of Revenue (DOR): Property Tax Law Library - Research relevant statutes, Attorney General Opinions, DOR Advisement Letters, court cases, information bulletins, and more.

Chapter 192, Florida Statutes (Laws related to property taxation in general, including the Florida Taxpayer Bill of Rights.)

Chapter 193 (Part 1), Florida Statutes (Laws related to assessments/valuation.)

Chapter 193 (Part 2), Florida Statutes (Laws related to assessing special classifications of property, including agricultural, historic preservation, environmentally sensitive lands, residential "granny flat" additions, and more.)

Chapter 194, Florida Statutes (Laws related to appealing your assessment before the Value Adjustment Board and in the Circuit Courts; and the evidentiary burden of proof)

Chapter 196, Florida Statutes (Laws related to exemptions, including homestead, seniors, veterans, disability, widowed persons, non-profits, religious, governmental, schools, etc.)

Chapter 12D-7, Florida Administrative Code (Florida Department of Revenue administrative rules related to exemptions.)

Agricultural Classification: Statutes & Administrative Code Rules

Florida Department of Revenue (DOR): Resources on Property Taxes - Information for taxpayers, updates on proposed and new legislative changes, and other info from the agency responsible for overseeing all Property Appraiser offices in Florida.

Zingale v. Powell (2004 Florida Supreme Court ruling that the Save Our Homes 3% cap only starts after an owner successfully applies for and receives a homestead exemption.)