What Properties Must Be Appraised?
Real Property – means land, buildings, fixtures, and all other improvements to land. The terms “land,” “real estate,” and “real property” may be used interchangeably. (Florida Statutes 192.001(12))
Tangible Personal Property – means all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in s. 1(b), Art. VII of the State Constitution and elsewhere defined) capable of manual possession and whose chief value is intrinsic to the article itself… (Florida Statutes 192.001(11)(d))
Minerals – Whenever the mineral, oil, gas, and other subsurface rights in or to real property in this state shall have been sold or otherwise transferred by the owner of such real property, or retained or acquired through reservation or otherwise , such subsurface rights shall be taken and treated as an interest in real property subject to taxation separate and apart from the fee or ownership of the fee or other interest in the fee… (Florida Statutes 193.481(1)
Centrally Assessed Properties - commonly thought of as railroads, are appraised by the Department of Revenue.
Mobile Homes & Manufactured Homes - when permanently in place with a real property (RP) designation.