Can a Florida property appraiser correct an assessment amount at any time?

Subject

Property Taxes

Plain-English summary

An attorney for the Jefferson County Property Appraiser asked the Attorney General two property-tax questions. The AG answered one and declined the other.

The declined question asked whether a tax collector can still collect property taxes after five years when no warrant was obtained, a question turning on Chapter 95, Florida Statutes (limitations periods). The AG's office explained it could not address that in a formal opinion without a request from the tax collector, because this office comments on an official's powers only at the request of the official whose authority is in question. If the tax collector wanted an answer, the tax collector would need to ask in writing.

The other question asked whether the property appraiser could alter amounts when there was no error of commission or omission. The letter did not answer that precise question. It quoted section 197.122(1), which says an act of omission or commission by the appraiser "may be corrected at any time," with corrected amounts treated as valid from the start and collection unaffected. It said correction of a material mistake of fact under section 197.122(3) would not appear to compromise the tax collector's ability to collect. It did not identify authority to alter an assessment without an error.

Currency note

This opinion was issued in 2014. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Could the property appraiser change an assessment even without an error?
The letter did not resolve that question. It quoted section 197.122's permission to correct an act of omission or commission by the appraiser at any time, in the same manner the law provides for performing the act in the first place. It did not say that a correct assessment could be changed at will.

Did correcting an error stop the tax collector from collecting?
Section 197.122(1) says the corrections it describes do not affect collection of the tax. The letter said correction of a material mistake of fact under subsection (3) would not appear to compromise collection. It left the separate question about the collector's authority after five years unanswered.

Why didn't the AG answer the five-year collection question?
Because that question concerned the tax collector's authority under Chapter 95, and the AG's office comments on an official's actions or powers only at the request of that official. A formal opinion would have required a written request on official letterhead from the tax collector.

What is the lien status of property taxes in Florida?
Section 197.122(1) makes taxes a first lien, superior to all other liens, on the assessed property, continuing in full force from January 1 of the year the taxes were levied until discharged by payment or barred under Chapter 95.

Background and statutory framework

Section 197.122, Florida Statutes, governs the lien status of property taxes and the correction of errors. Subsection (1) makes taxes a first lien on the property and provides that an act of omission or commission by a property appraiser does not defeat payment and may be corrected at any time, with corrected amounts valid from the start and collection unaffected. Subsection (3) addresses correction of a material mistake of fact. The property appraiser's core task, deriving just valuation, flows from section 4, Article VII of the Florida Constitution, with the factors for that valuation prescribed by section 193.011, Florida Statutes.

The AG cited T.R. v. State and R.F.R. v. State for the principle that related statutes should be read in harmony. It said section 197.122 permits correction of an act of omission or commission at any time, while collection may be barred under Chapter 95. The office did not answer the request's question about the collector's authority after five years, because the collector had not requested an opinion.

Citations

• Section 197.122, Florida Statutes (including (1) and (3)); Chapter 95, Florida Statutes
• s. 193.011, Fla. Stat.; section 4, Article VII, Florida Constitution
• T.R. v. State, 677 So. 2d 270 (Fla. 1996)
• R.F.R. v. State, 558 So. 2d 1084 (Fla. 1st DCA 1990)

Source

• Landing page: https://www.myfloridalegal.com/ag-opinions/property-taxes
• Official print view: https://www.myfloridalegal.com/print/pdf/node/8082

Original opinion text

Ms. Monica M. Freeland

Attorney for The Honorable Angela Gray

Jefferson County Property Appraiser

Post Office Box 15579

Tallahassee, Florida 32317

Dear Ms. Freeland:

On behalf of Jefferson County Property Appraiser, you have asked two questions.

The first involves an interpretation of Chapter 95, Florida Statutes, relating to the ability of the tax collector to collect property taxes after five years when no warrant has been obtained. Regrettably, this is a question which may not be addressed by this office in a formal opinion absent a request from the tax collector. This office may comment on the actions or authority only at the request of the official or entity whose activities or powers are in question. Should the tax collector wish to have this office address the issue you have raised, we would require a written request on official letterhead.

Your second question involves the property appraiser’s discretion to make alterations to amounts when there has been no error of commission or omission pursuant to section 197.122, Florida Statutes. Section 197.122(1), Florida Statutes, makes all taxes imposed pursuant to the Florida Constitution and state laws "a first lien, superior to all other liens, on any property against which the taxes have been assessed and shall continue in full force from January 1 of the year the taxes were levied until discharged by payment or until barred under chapter 95." (e.s.) In pertinent part, the subsection provides that "[a]n act of omission or commission on the part of a property appraiser . . . does not defeat the payment of taxes, interest, fees, and costs due and may be corrected at any time . . . in the same manner as provided by law for performing acts in the first place. Amounts so corrected shall be deemed to be valid ab initio and do not affect the collection of the tax." (e.s.)

Thus, the plain language of the statute recognizes that the collection of taxes may be barred under Chapter 95, Florida Statutes, and that an act of omission or commission may be corrected at any time, but that such correction does not affect the collection of the tax. As noted in your memorandum, statutes should be read in harmony where possible[1] and here such is possible in that the correction of an amount which has been determined by the property appraiser, i.e., just valuation of property as required by section 4, Article VII, Florida Constitution,[2] would not affect the ability of the tax collector to collect the tax. Moreover, the correction of a material mistake of fact by the property appraiser pursuant to section 197.122(3), Florida Statutes, would not appear to compromise or alter the ability to collect the tax by the tax collector.

I trust that these informal comments will be helpful in addressing the issues you have raised.

Sincerely,

Lagran Saunders

Assistant Attorney General

ALS/tsh

________________

[1] See generally T.R. v. State, 677 So. 2d 270 (Fla. 1996) (whenever possible courts must give effect to all statutory provisions and construe related statutory provisions in harmony with one another); R.F.R. v. State, 558 So. 2d 1084 (Fla. 1st DCA 1990) (laws applying to same general field are presumed to be harmonious).

[2] See s. 193.011, Fla. Stat., prescribing factors to be considered by the Property Appraiser in deriving just valuation.