Ad Valorem Tax Assessment of Pollution Control Devices

Under the provisions of Section 193.621, Florida Statutes (F.S.), and Chapter 62-8, Florida Administrative Code, 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 Florida Department of Environmental Protection (DEP) for a recommendation. DEP's 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 appraiser's 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 Section 193.621, F.S. If the submitted information is not sufficient for rendering an opinion, the SCO will advise the appraiser of the deficiency.