FL H0649

Condominium, cooperative, and homeowners' associations (as defined in ss. 718.103, 719.103, and 723.075) may file a single joint petition with the value adjustment board on behalf of members owning substantially similar units or parcels, with board approval, and must provide notice giving owners at least 14 days (reduced from 20) to opt out in writing.

Condominium and cooperative associations that filed a single joint petition have the right to seek judicial review, appeal decisions, and continue representing unit or parcel owners in all related proceedings; if the property appraiser challenges the decision, the association must defend the owners throughout.

Property appraisers are not required to name individual unit or parcel owners as defendants in proceedings related to a single joint petition; the association serves as the only required party defendant.

Unit or parcel owners notified of a property appraiser's complaint may elect to retain their own counsel, choose not to defend, or be represented by the association, with non-responding owners defaulting to association representation; owners may also pay the estimated amount in controversy to the tax collector to release their unit from any lis pendens.

Condominium associations may institute, file, protest, or maintain any challenge to ad valorem taxes on units, common elements, or commonly used facilities in their own name or on behalf of unit owners; these provisions are intended to clarify existing law and apply to cases pending as of July 1, 2021.