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Multiple Parcel Buildings

Multiple parcel buildings are defined as a building – other than a building consisting entirely of a single condominium, timeshare or cooperative – that contains separate parcels that are vertically located, in whole or in part, on or over the same land.

In other words, the statute authorizes the assignment of a separate property tax folio for each portion of a building that is separately owned but does not consist solely of a single condominium, cooperative or timeshare.

When a multiple parcel building is substantially completed, the land value is allocated among the parcels in the same proportion that the just value of the improvements in each parcel bears to the total just value of all the improvements in the entire multiple parcel building.

Section 193.0237 of the Florida Statutes provides for the taxation of multiple parcel buildings and applies to properties that are substantially completed as of January 1st of the respective tax year.

In order for the Property Appraiser of Miami-Dade County to properly identify and assess multiple parcel buildings, please submit a copy of the following documents where applicable:

  • Recorded deeds containing legal description that is sufficient for record ownership
  • Recorded master declaration of covenants, easements, and restrictions
  • Declaration(s) of condominium
  • Survey of land, which meets the standard of practice established by the Board of Professional Surveyor and Mappers, pursuant to Section 472.027 of the Florida Statutes
  • Graphic description of the improvements in which units are located
  • Plot plan that, together with the recorded instrument, provides sufficient detail to identify the common elements, each parcel and their relative locations with approximate dimensions

The information may be received in the form of plats, building plans, floor plans, maps, surveys and/or sketches.  Please submit relevant documents to the following address by February 1st for consideration on the respective year’s tax roll.

Property Appraiser of Miami-Dade County
Attention: Commercial Division/Realty Support
111 NW 1 Street
Suite 710
Miami, Florida 33128