Article VII, Section 4 of the Florida Constitution

E295580

Article VII, Section 4 of the Florida Constitution is the provision that governs the assessment and valuation of property for ad valorem taxation, including rules for just valuation and certain assessment limitations.

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Statements (37)

Predicate Object
instanceOf constitutional provision
section of the Florida Constitution
appliesTo real property in Florida
tangible personal property in Florida
authorizes assessment limitations for affordable housing property
assessment limitations for certain classes of property
assessment limitations for certain nonresidential property
assessment limitations for historic property used for commercial or certain nonprofit purposes
assessment limitations for homestead property
assessment limitations for non‑homestead residential property
assessment limitations for working waterfront property
differential treatment of agricultural land for assessment purposes
differential treatment of land producing high water recharge to Florida’s aquifers
differential treatment of land used exclusively for noncommercial recreational purposes
differential treatment of land used for conservation purposes
basisOf statutory property tax assessment schemes in Florida
bindingOn Florida Legislature
county property appraisers in Florida
municipal governments in Florida
constitutionalArea finance and taxation
defines just valuation standard for property tax assessment
enforcedBy Florida courts
governs assessment of property for ad valorem taxation in Florida
valuation of property for ad valorem taxation in Florida
jurisdiction Florida
surface form: State of Florida
languageType binding constitutional tax policy rule
legalEffect limits governmental discretion in valuing property for tax purposes
legalPrinciple property must be assessed at just valuation for ad valorem tax purposes
locatedInDocument Constitution of Florida
surface form: Florida Constitution
partOf Article VII of the Florida Constitution
relatedTo Article VII, Section 1 of the Florida Constitution
Article VII, Section 6 of the Florida Constitution
requires uniform rules for just valuation of property for ad valorem taxation
scope state and local ad valorem property taxation in Florida
subject ad valorem taxation
assessment limitations for property tax purposes
just valuation of property

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Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

Article VII hasSection Article VII, Section 4 of the Florida Constitution
subject surface form: Article VII of the Florida Constitution
Article VII, Section 2 of the Florida Constitution relatedTo Article VII, Section 4 of the Florida Constitution
Article VII, Section 3 of the Florida Constitution interactsWith Article VII, Section 4 of the Florida Constitution
Article VII, Section 6 of the Florida Constitution relatedTo Article VII, Section 4 of the Florida Constitution
Article VII, Section 9 of the Florida Constitution relatedTo Article VII, Section 4 of the Florida Constitution