Frequently Asked Questions

What does "Save Our Homes" mean?


Approved by a majority of Florida voters in 1992 and implemented in 1994, Amendment 10 (also known as Save Our Homes) caps the annual increase in assessed values on homestead exempt properties at a maximum of 3% or less if the C.P.I. drops below that threshold. F.S.193.155 was enacted to implement Amendment 10.

The base year for capping is set at the assessed value for the year when homestead exemption was first filed. For example, if you purchased property in 2015 and filed for homestead exemption for the 2016 tax roll, your base year value for Amendment 10 is the 2016 value and your cap begins in 2017.

Exceptions to the limitation include additions or new construction. Partial commercial-use properties and multiple dwellings or multiple-owner properties may also not be eligible for the full Amendment 10 "cap".

Once the property is sold, the cap is removed and the assessment subject to taxation reverts to the just value at that time. However, since the passage of portability in 2008, eligible property owners may be entitled to take up to $500,000 of their caps with them to their new homes.

What does that mean?

One direct result of Amendment 10's capping in the burgeoning marketplace of the late 1990's and early-to-mid 2000's was that taxable values for homesteaded properties might have been very different from those of neighboring properties homesteaded in a prior or subsequent year. As market activity continued, this situation became more and more apparent.

What is the "10% Cap" on my non-homestead property?


In 2008, a majority of Florida’s voters passed Amendment 1.  One of the provisions of the legislation limits the assessment increases for non-homestead real property to 10% each year.

Property will be assessed at just value following a change of ownership or control.  New construction will also be assessed at just value.  Unlike the Amendment 10 cap for homestead properties that applies to all millage levies, the new 10% limitation does not apply to school district taxes.

Florida Statutes 193.1554, 193.1555, and 193.1556 were enacted to implement this portion of the legislation. This limitation is repealed effective January 1, 2019, unless renewed by a vote of the electors in the general election held in 2018.

For most property owners, no action must be taken in order for the limitation to be implemented.  However, for properties whose transfers or change of ownership and control are not recorded in the public records, there are new filing requirements.

Pursuant to new F.S.193.1556, the State now requires the filing of a Department of Revenue Form DR-430 where there is a change of ownership or control of non-homestead property where no deed is recorded. The DR-430 form must be filed with the Property Appraiser for the county where the real estate is located promptly following the change of ownership. The new filing requirement means that LLC transfers of membership interests and corporate mergers that formerly escaped review by the county Property Appraiser must now be disclosed. The responsibility of filing the form is placed on the new owner or controlling person.

The Department of Revenue deems the following to be a "change or transfer of control" of an entity:

  • A change of ownership pursuant to a sale where no deed is recorded.
  • A merger.
  • A foreclosure where no deed is recorded.
  • A transfer of more than 50% of the legal or beneficial title to any person or entity.
  • A transfer of more than 50% of the membership or stock interests of an entity that owned the property.
  • A change in control of the directors of a corporation, general partner, managing member of an LLC, or other controlling person to a successor, where there is an accompanying change in majority control.
  • Under a lease, contract or other arrangement when control is transferred to another person or entity.

Failure to notify the Property Appraiser promptly following the change of control may subject the new owner to any taxes that were avoided plus 15% interest per annum and a penalty of 50% of the taxes avoided.

Mail or return all completed forms to the Property Appraiser's main office location.

DOWNLOAD:

PDF DR-430 - Change of Ownership or Control Non-Homestead Property

How long will it take for my property's transfer of ownership to be processed?


Any transfer of property ownership (i.e. deeds, court orders, creating a trust, etc.) must be entered into the public records of the St. Johns County Clerk of Court before it will be recognized as a completed transaction. Once a document has been recorded, it is digitally imaged and sent to the GIS Department of the Property Appraiser’s Office to be processed.  The time between recording and processing by the Property Appraiser’s Office can vary due to numerous circumstances.

Straight transfers are typically processed within 7 days of receiving the documents from the Clerk of Courts.

However, there are many circumstances that may prolong this process.  Determining homestead status, Amendment 10 (or Save Our Homes) and Amendment 1 designations, and agricultural land classification impacts the transfer of property. In addition, if there are mistakes in the legal description or possible title problems, the issue must be resolved prior to transfer.

"Cut-out" parcels are pieces of property that have been divided out of a larger "parent" parcel. This requires the Property Appraiser’s Office to create a new parcel identification number (or STRAP).  Because of all the processes that must be completed prior to assigning a new STRAP, cut-outs also have a longer processing time.  Some of the questions that must be resolved prior to cutting out a parcel are as follows:

1. Has a deed been recorded at the St. Johns County Clerk of Court's Office?

2. Are the taxes current on the parent parcel?

3. Is the property in a platted subdivision or is it a part of unplatted lands?

4. Is the land vacant or not, and is a field inspection required?

5. Is the parent parcel homesteaded? If so, what portion of the property will be affected and how will the Amendment 10 (Save Our Homes) portion be determined?

6. Does the parent parcel currently have an agricultural land classification?  If so, will a cut-out affect this value?

7. Can the tax roll be updated at this time?  During certain periods of the year when roll processing is taking place, no changes may be made.

You may find out if a particular property has been processed by the Property Appraiser’s Office, once it’s been recorded, by looking at the sale date and the Official Records (OR) number.  You may find that information on our Property Records Search page.

HELPFUL LINKS:

St. Johns County Clerk of Courts

St. Johns County Tax Collector

How are real property values determined?


What do market value, just value, assessed value and taxable value mean?

Per F.S.193.011, the Property Appraiser for each county is responsible for placing “just” values on each parcel within the jurisdiction annually. The terms just value and market value are used interchangeably. The level of assessment for Florida properties is 100%. Many factors influence just value including property size, condition, use, location and, in the case of commercial properties, income.

In addition to determining just values, the Property Appraiser must also administer “assessed” values. Assessed values are those values resulting from the administration of the provisions of Florida Statute 193 as they relate to Amendment 10 (homestead properties), Amendment 1 (non-homestead properties), agricultural land classification and other uses. Each of these special property types has its own set of rules regarding the way it is assessed. Depending upon the specifics of the parcel, the just and assessed values may be equal or the just value may be higher than the assessed value. In no case shall the assessed value be higher than the just value.

After classifications have been considered, any applicable exemptions are subtracted from the assessed value yielding “taxable” value. Due to law changes of the past several years, a property may have different taxable values for different taxing authorities. The Property Appraiser has no jurisdiction over what authorities are allowed to levy or collect.

If you would like to see the values the Property Appraiser’s Office has placed on your property, you may search for you property on our Property Records Search page.

If you would like to speak with a field appraiser, you may contact one at the location nearest you.

HELPFUL LINKS:

St. Johns County Tax Collector

How do I declare my mobile home as real property?


Florida law requires that any mobile home, owned by the same person as the land on which it sits, be assessed as real property.  The property owner must come to the Property Appraiser's Office, or an annex location, to declare the mobile home as real property and a Real Property (RP) sticker must be purchased.  The RP sticker is a one-time purchase, based on the width of the mobile home.

Those mobile home owners who do not own the property on which their homes sit, are not required to declare their homes as real property, but are required to purchase a registration sticker each year.  Both stickers can be purchased at the St. Johns County Tax Collector's Office.

What you must bring to the Property Appraiser’s Office to declare your mobile home as real property:

1. A Deed or Tax Bill with the correct owner’s name.

2. A copy of the Mobile Home Registration or a Title.

If the mobile home is your primary residence, you may also qualify for the homestead exemption.

HELPFUL LINKS:

St. Johns County Tax Collector

What is tangible personal property (TPP)?

 

What is tangible personal property (TPP)?


Tangible personal property (TPP) is everything that is not real estate (land, buildings and improvements).  It includes furniture, fixtures, tools, computer equipment, machinery, office equipment, supplies, leasehold improvements, leased equipment, signage, and any other equipment used in a business.  Furniture and fixtures used in a rental unit (condo, apartment or house) are also taxable.

Who must file a return?


Businesses: Any business owner or self-employed contractor owning TPP on January 1st must file a return as required by Florida Statutes 193.052 and 193.062. Property owners that loan, lease or rent tangible property to others must also report such property.

Mobile Home Owners: Owners of mobile homes located on leased land must report attachments such as garages, porches, patios, storage sheds, etc. in the first year of ownership.  For following years, the property will remain on the assessment roll as originally reported but no additional return form is required unless those items previously reported change. Changes found by Property Appraiser personnel field inspections will also be reflected in subsequent returns.

Rental Unit Owners: Furniture and fixtures in rental condominiums and apartments must be reported.

Why must a return be filed?


Florida statutes require that all TPP be reported to the Property Appraiser's Office annually. It is the duty of the Property Appraiser to assess all TPP in St. Johns County. To facilitate this process, return forms are mailed to all taxpayers determined by this office to have property to report. If you receive a return form and feel that the form does not apply to you, return it with an explanation so that we can properly review your situation and, if necessary, remove you from the TPP roll. All forms should be returned.

How can I obtain the TPP return form?


Return forms are mailed in early January to all property owners of record. If you do not receive a return form at that time, please contact our office. Failure to receive a return form does not relieve you of the obligation to file. You may download the SJC-405 form using the link provided below. 

Please submit your completed return, along with a completed Asset List Spreadsheet and other supporting documentation, to TPP@sjcpa.us or to the following address:

St. Johns County Property Appraiser's Office
4030 Lewis Speedway, Suite 203
Saint Augustine, Florida 32084 
Attention: TPP


What about old equipment that is fully depreciated and no longer on my books?


All property in your possession on January 1st must be reported even if fully depreciated on the books for accounting purposes. As prescribed by state law governing the ad valorem appraisal process, tangible personal property is allowed depreciation over time but as long as it is being used in an income-producing venture, it never depreciates to a zero value. Additionally, property that has been expensed under IRS Section 179 must be reported.

Am I required to report supplies used in my business?


Yes. All supplies used in the business, but not for sale to the public, should be reported. Examples are office supplies, tools and dyes, restaurant supplies, brochures and other consumables.

Do I have to report assets that I lease, rent or borrow from someone else?


Yes. There is a section on page two of the return form specifically for such items. These assets are normally assessed to their owner, unless capitalized by the lessee, however, you should list the name, address and other required information of the person or firm from whom you lease the equipment.

If I rent my furnished home or condo for a period during the year, do I have to file a TPP return?


Yes. You should report household furnishings such as furniture, window treatments, fans, art work, beddingand appliances (excluding refrigerator, dishwasher, water heater and range/oven).

If I own my mobile home but do not own the land on which it sits, what am I required to report?


If your mobile home has a garage, screened or glassed patio, storage shed, deck or similar improvement, you must report the measurement of the item and the original cost (if known). (Ex: garage 20x20, cost $10,000)

What happens if I do not file my TPP return?


The Property Appraiser’s Office is required to place an assessed value on all tangible personal property regardless of whether or not a tax return is filed (F.S.193.073). In the absence of owner input, we will be forced to estimate a value based on the best available information. Per F.S.196.193, if you do not file a return, you are not entitled to the $25,000 TPP exemption. Additionally, a penalty of 25% will be applied for failure to file and you will be unable to file a Value Adjustment Board petition.

If I am no longer in business, but I have received a TPP return form, what should I do?


All return forms should be filed with the Property Appraiser's Office. If you were not in business on January 1st of the assessment roll year, please indicate on the form the date you went out of business, the manner in which the assets were disposed, sign and date the SJC-405 form and send it to our main office. Alternatively, you may click on the link provided below to submit a Declaration of Closed Business form (DR-TPPDCB). If the business was sold, provide the name of the new owner, the date of the sale and how the assets were disposed.

Please submit your completed PA-TPPDCB form to TPP@sjcpa.us or to the following address:

St. Johns County Property Appraiser's Office
4030 Lewis Speedway, Suite 203
Saint Augustine, Florida 32084 
Attention: TPP


Is my assessment pro-rated if I sell or close my business during the year


No. Property is assessed to the owner as of January 1st of each year. If you have sold or closed your business, please submit a PA-TPPDCB form to TPP@sjcpa.us or to the following address:

St. Johns County Property Appraiser's Office
4030 Lewis Speedway, Suite 203
Saint Augustine, Florida 32084 
Attention: TPP


What if I do not agree with the assessed value stated in the notice of proposed taxes (TRIM) that I receive in August?


Pursuant to F.S.194.011, you are encouraged to call or visit the Property Appraiser's Office to discuss your assessment, providing any information you have to support your position by the deadline period stated on the TRIM notice.

If you and the Property Appraiser continue to disagree with the assessed value after discussion, you may file a petition by the deadline period stated on the TRIM notice to be heard by the Value Adjustment BoardIf you do not file a petition by the deadline, you waive your right to such an appeal. Additionally, in order for the Value Adjustment Board to consider your appeal, you must have filed a return (F.S. 194.034).

Can I get an extension beyond the April 1st filing deadline?


Yes. F.S.193.063 provides that an extension of up to 30 days may be granted by the Property Appraiser. The extension request must be made in writing prior to the normal filing deadline. The name and tax parcel number must be stated in the request. At the discretion of the Property Appraiser, an additional 15-day extension beyond those 30 days may be granted upon written request explaining why the additional time is needed. You may submit a PA-TPPEXT form to TPP@sjcpa.us or to the following address:

St. Johns County Property Appraiser's Office
4030 Lewis Speedway, Suite 203
Saint Augustine, Florida 32084 
Attention: TPP



DOWNLOAD:

How do I acquire GIS & Property Records data?

 

The Property Appraiser’s Office provides data to the public in many different formats. Below is a list of the information provided, the medium or file type in which it is provided, a brief description of the data included and the price, if any, for that data. Please note that if there is a charge for data, it must be paid for in advance. We do not accept credit cards. You may contact the IT Department to inquire about data acquisition at (904) 827-5550. Please send data requests and payment to the following address:

St. Johns County Property Appraiser’s Office
4030 Lewis Speedway, Suite 203
Saint Augustine, Florida 32084

Attention: Data Acquisition

PRICING INFORMATION:

 

GIS Data

 

ATTRIBUTE DESCRIPTION:

Included layers are Parcel, Subdivision, Easement, Tax District, PLSS & Aerial Grid.

DATA TYPE:

Personal Geodatabase

COST:

Free download or $25.00 per CD

DOWNLOADS:

CAMA Data (Property Records)


ATTRIBUTE DESCRIPTION:

General parcel information such as owner name, mailing address, site address, DOR Codes, legal description, values, etc.

DATA TYPE:

Access Database

COST:

Free download or $25.00 per CD

DOWNLOADS:

CAMA Data Supplemental (Property Records)


ATTRIBUTE DESCRIPTION:

Detailed information regarding land valuation, buildings, extra features, sales, traverse files, etc.

DATA TYPE:

Access Database

COST:

Free download or $25.00 per CD

DOWNLOADS:

Historical CAMA Data & CAMA Data Supplemental (Property Records)


ATTRIBUTE DESCRIPTION:

CAMA Data and CAMA Data Supplemental for years 2012 through 2014.

DATA TYPE:

Access Database

COST:

Free download or $25.00 per CD

DOWNLOADS:

Index Maps


ATTRIBUTE DESCRIPTION:

Aerial Grid, Mylar Map Page, Section Township Range, Tax District & Flagler Estates.

DATA TYPE:

24" x 36" paper maps

COST:

$10.00 per paper map

Assessment Maps


ATTRIBUTE DESCRIPTION:

Scale is 1" to 200'. Assessment maps can be printed with or without dimensions. CD contains 669 pdf documents per year. PDFs are available for 2006 to present.

DATA TYPES:

24" x 36" paper maps or Adobe PDF files on CD

COST:

$10.00 per paper map or $25.00 per year on CD

Aerial Photography Maps


ATTRIBUTE DESCRIPTION:

Scale is 1" to 200' or 1" to 400'. Aerial photography maps are available for 1999 & 2003 in black and white and for 2005, 2008 & 2009 in color.

DATA TYPE:

24" x 36" paper maps

COST:

$15.00 per paper map

Historical Aerial Photography


The United States Department of Agriculture’s Farm Service Agency has been collecting aerial photography of the United States for over half a century. These aerial photos were originally collected to support federal farm programs throughout the United States. This historic film is now stored at the USDA’s Aerial Photography Field Office (APFO) in Salt Lake City, Utah.

HELPFUL LINKS:

Archival Mylar Assessment Maps


ATTRIBUTE DESCRIPTION:

486 images available, last updated in 2004.

DATA TYPE:

TIFF files on CD

COST:

$25.00 per year

 

SHIPPING COSTS:

If you would like to have data or maps shipped to you, a postage fee should be included in your payment based on the chart below OR you may provide a carrier name and account number (i.e. FedEx or UPS). Please include your contact information and address with your request. There is a maximum of 4 items per envelope

Postage (Standard USPS) Cost
1 CD $1.50
2 CDs $1.75
3 CDs $2.00
4 CDs $2.25
1 Paper Map $1.60
2 Paper Maps $2.10
3 Paper Maps $2.60
4 Paper Maps $3.35