FL S0572

Requires property appraisers to consider "all of" the factors in deriving just valuation, including present cash value, highest and best use, location, quantity, cost, condition, income, and net proceeds of sale.

Restricts highest and best use valuations to properties where necessary zoning changes, concurrency requirements, or permits are actually in place by January 1 of the assessment year.

Raises the variance thresholds allowing property appraisers to appeal value adjustment board decisions from 15%, 10%, 7.5%, and 5% to 25%, 20%, 17.5%, and 15% respectively across different assessment price ranges.

Requires the Department of Revenue to "inform" (changed from "so inform") the property appraiser when it finds consistent violations by the value adjustment board, and gives non-parties to judicial proceedings 60 days after a final decision to contest altered assessments.