Florida Administrative Code
Section 193.092, Florida Statutes
Property owners: use this form to disclose property that has not been previously assessed, but should have
been. To avoid retroactive taxes, submit this form to the property appraiser before January 1 of the tax year.
COMPLETED BY PROPERTY OWNER
Describe the property you are disclosing. Add pages, if needed.
This property was not assessed for the past tax year(s):
Parcel ID or legal description
Date you purchased the property
COMPLETED BY THE PROPERTY APPRAISER
Signature, property appraiser or deputy
If you own property that could have had taxes assessed and collected but the property escaped taxation, your
local officials can retroactively levy and collect the taxes you would have owed for any of the past 3 years, in
addition to current taxes.
This does not apply to your property if:
1. You improved the land with a building, structure, or made other improvements and complied with all
permitting requirements when the improvement was completed,
2. You use this form to voluntarily disclose the existence of the property to the property appraiser before
January 1 the year the property is first assessed, or
3. You bought tangible personal property and did not know of the escaped taxes. However, you will still be
responsible for any taxes due after you bought the items.