Polk County, Florida

Unpaid real ad valorem and non-ad valorem taxes become a first-priority sovereign lien on January 1 of the tax year, superior to all mortgages and private liens. If unpaid by April 1 following the tax year, tax certificates are sold via competitive bidding under § 197.432. If unredeemed after two years, the certificate holder may initiate a tax deed application leading to public auction and extinguishing junior mortgages.

Fla. Stat. ch. 197 (Tax Collections, Sales, and Liens).

Preempts local building technical codes and mandates strict parcel-level adherence to high-velocity hurricane, impact-resistant glazing, wind load engineering, and flood elevation construction criteria enforced by local building officials through mandatory permitting, inspections, and certificates of occupancy.

Fla. Stat. ch. 553, Part IV (Florida Building Codes Act).

Prohibits local authorities from issuing development orders, rezonings, or building permits for a parcel unless public infrastructure (roads, potable water, wastewater, stormwater management) meets statutory 'concurrency' capacity standards required by the state-monitored Local Government Comprehensive Planning and Land Development Regulation Act.

Fla. Stat. ch. 163, Part II (Community Planning Act).

Requires statutory warning language to be included in at least one document or form prior to or at the execution of every contract for sale or rental agreement. Alerts purchasers to the risks of radon gas, state testing benchmarks, and public health advisories.

Fla. Stat. § 404.056(5).

applies when — Parcel is situated partially or wholly seaward of the Florida Coastal Construction Control Line established under § 161.053

Imposes strict state-level environmental and engineering permitting controls administered by the Florida Department of Environmental Protection (DEP) prohibiting any excavation, construction, or alteration without a CCCL permit, overriding general local zoning. Any contract for sale must contain a mandatory statutory disclosure statement informing the buyer that the parcel is subject to CCCL restrictions and potential erosion risks.

Fla. Stat. §§ 161.053, 161.57.

applies when — Parcel is sited within an established Chapter 190 Community Development District

Binds the parcel to non-ad valorem assessments levied directly by the CDD board to fund infrastructure bonds (capital assessments) and operations/maintenance (O&M assessments). These assessments are co-equal in lien priority with municipal and county ad valorem real property taxes, collected via the annual uniform tax bill under § 197.3632, and subject the parcel to immediate tax certificate sale or tax deed loss if unpaid. Contracts must provide an explicit bolded statutory CDD disclosure.

Fla. Stat. § 190.021, § 190.048, and ch. 197.

applies when — Residential parcel located within a master-planned or subdivided community governed by a recorded declaration under Chapter 720

Subject to restrictive covenants, architectural controls, and assessment obligations imposed by the association. Unpaid assessments form a statutory lien against the parcel with authority to foreclose judicially. Prospective purchasers must be served a mandatory statutory disclosure summary (§ 720.401) prior to executing any purchase contract; failure to provide it provides the buyer an absolute voidability window of up to 3 days from receipt or until closing.

Fla. Stat. ch. 720 (Homeowners' Associations), specifically §§ 720.3085, 720.401.

Non-judicial/power-of-sale foreclosure is prohibited; all mortgage encumbrances must be foreclosed through an equitable action in the circuit court. Homeowners hold an equity of redemption allowing satisfaction of the debt and dismissal until the clerk files the certificate of sale under § 45.031. Following sale, a statutory 10-day objection window applies before the clerk issues the final certificate of title conveying ownership.

Fla. Stat. ch. 702 (Mortgage Foreclosure) & § 45.031 (Judicial Sales Procedure).

Requires residential real property sellers to complete and deliver a statutory flood disclosure form prior to or at the time of executing the sales contract. Must disclose whether the seller has ever filed an insurance claim relating to flood damage with any carrier, including the NFIP, and whether the seller has ever received federal disaster assistance for flood damage on the parcel.

Fla. Stat. § 689.261 (enacted under HB 1049, eff. October 1, 2024).

Imposes an affirmative common-law duty on sellers of residential real property to disclose all facts known to the seller materially affecting the value or desirability of the property that are not readily observable and are not known to the buyer. 'As-is' contractual clauses do not relieve the seller of liability for fraudulent concealment or failure to disclose known latent material defects.

Johnson v. Davis, 480 So. 2d 625 (Fla. 1985) and progeny.

applies when — Owner maintains legal or beneficial title and establishes the parcel as their permanent primary residence as of January 1 and files by March 1

Reduces taxable value by up to $50,000: base $25,000 exemption applies to all taxing authorities (including school districts); second $25,000 exemption applies to assessed value between $50,000 and $75,000 for non-school millage. Also confers the 'Save Our Homes' (SOH) cap, restricting annual increases in assessed value to the lesser of 3% or the Consumer Price Index (CPI). Upon transfer of ownership, SOH and exemptions reset, reassessing the parcel to full just value on January 1 of the following year.

Fla. Const. art. VII, § 4(d) & § 6; Fla. Stat. §§ 193.155, 196.031.

Parcels are assessed annually at 100% just value (market value) as of January 1 by county property appraisers. Tax formula: Tax Bill = (Taxable Value / 1,000) * Total Levied Millage Rate. Assessed Value = Just Value - Assessment Limitations. Taxable Value = Assessed Value - Applicable Exemptions. Millage rates (1 mill = $1 per $1,000 taxable value) are set by overlapping local taxing jurisdictions (county, municipal, school district, water management). Property taxes are billed in October/November and must be paid by March 31 of the following year.

Fla. Const. art. VII; Fla. Stat. ch. 192, 193, 200.