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Ad Valorem Tax Assessment of Pollution Control Devices Highlights

Turkey Point Power Plant

Turkey Point Power Plant in Miami-Dade County

Under the provisions of s. 193.621, F.S., and 62-8 [PDF- 13 KB], F.A.C., some types of air or water pollution control equipment installed at any manufacturing or industrial plant may be eligible for decreased assessment value for ad valorem tax purposes. If a county property appraiser is in doubt whether a taxpayer is entitled to the decreased assessment, the appraiser may refer the matter to the Department of Environmental Protection (DEP) for a recommendation. The Siting Coordination Office (SCO) handles these requests.

An applicant must submit a detailed description of the proposed pollution control equipment and its function/s relative to the controlled process to the property appraiser for inclusion in the appraisers referral to DEP. Upon a request by a property appraiser, the SCO reviews the information for consistency with regulatory and statutory requirements and makes a recommendation to the appraiser as to whether the equipment is eligible as a pollution control device under 193.621, F.S. If the submitted information is not sufficient for rendering an opinion, the SCO will advise the appraiser of the deficiency.

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Last updated: August 05, 2015

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