Florida Constitution Article X Section 4
Definition:
Florida Constitution Article X, Section 4, governs taxation of real property and the assessment of property values in the state. It establishes rules for property tax limitations, exemptions, and procedures for determining the taxable value of real estate.
Florida Constitution Article X, Section 4 Information
This section provides that all real and tangible personal property is subject to ad valorem taxation by the state and local governments unless specifically exempted. It includes provisions such as the “Save Our Homes” amendment, which limits annual increases in assessed value for homestead properties, and outlines procedures for determining just value. The section also specifies the authority of local tax assessors and the role of property appraisers in maintaining fair and uniform assessments.
Florida Legal Definition
Under Florida law, Article X, Section 4 of the Constitution establishes the framework for property taxation, including homestead protections, assessment limitations, and exemptions for certain property types such as government-owned or charitable-use property. Florida courts interpret this section in cases involving assessment disputes, property tax challenges, and implementation of the Save Our Homes portability rules. It serves as the constitutional basis for both statewide and local property tax regulations.
How It’s Used in Practice
Property appraisers, tax collectors, attorneys, and homeowners rely on Article X, Section 4 to determine property tax obligations and exemptions. Homestead property owners benefit from assessment caps and portability of the Save Our Homes benefit when transferring to a new property. Legal disputes over assessment, taxation, or exemptions reference this constitutional provision to ensure compliance with Florida law. Real estate transactions also consider tax implications derived from these rules.
Key Takeaways
- Florida Constitution Article X, Section 4 governs property taxation and assessment procedures.
- It includes protections such as the “Save Our Homes” amendment and limitations on annual assessment increases for homestead properties.
- Exemptions are provided for certain property types, including government and charitable property.
- Property appraisers and tax collectors use this section to determine fair and uniform assessments.
- It serves as the constitutional basis for property tax rules, exemptions, and legal disputes in Florida.
Disclaimer: The information and opinions provided are for general educational, informational or entertainment purposes only and should not be construed as legal advice or a substitute for consultation with a qualified attorney. Any information that you read does not create an attorney–client relationship with Barnes Walker, Goethe, Perron, Shea & Johnson, PLLC, or any of its attorneys. Because laws, regulations, and court interpretations may change over time, the definitions and explanations provided here may not reflect the most current legal standards. The application of law varies depending on your particular facts and jurisdiction. For advice regarding your specific situation, please contact one of our Florida attorneys for personalized guidance.
Trust • Experience • Results
Ready to Get Started?
Get started with Barnes Walker today.
