FL S1796

Amends section 193.011, F.S. to allow property appraisers to consider sales completed by March 31 of the assessment year when determining just valuation of real property.

Requires that property sales may only be considered under this provision if the sales proceeds are reasonable evidence of property value on January 1 and if real property values are declining in the area where the properties were sold.

Changes statutory language from "shall take into consideration" to "must consider" and makes minor grammatical updates throughout the section.

Clarifies that property appraisers must exclude any portion of net proceeds attributable to household furnishings or other personal property when determining valuations.

Effective date: July 1, 2011.