Under the provisions of s. 193.621, F.S., and 62-8, F.A.C., certain air pollution control equipment or water pollution control equipment owned by any property owner or business may be eligible for a reduction in ad valorem taxes at any kind of facility (not just power plants or facilities subject to Siting Acts). 

The Siting Coordination Office has been delegated the handling of the eligibility determination for the Department.

The county property appraisers request the Department to determine eligibility of equipment for assessment as pollution control equipment. The Siting Coordination Office (SCO) first reviews information submitted for compliance with the provisions of Rule 62-8, F.A.C. and the Statute. The submitted information should describe the purpose or function of the equipment. If the information submitted satisfies the regulatory and statutory requirements, the SCO then matches the equipment’s primary function with required environmentally required permits and submits an opinion on the eligibility to the county. If the submitted information is not sufficient for rendering an opinion, the SCO advises the appraiser and the taxpayer.

When requested, the Siting Coordination Office will also assist in resolution of eligibility disagreements  between the facility and local tax appraisers, or visa versa.