Decision on Land Taxation in Navarre Beach

On April 21^st, the First District Court of Appeal issued an opinion in the Navarre Beach case known as Accardo v. Brown (Case No.1D10-4072). The Court agreed with the trial court that the Navarre Beach leaseholders are the equitable owners of both the real property (land) and improvements and are subject to ad valorem taxes as such.

Here is the link to the 9 page opinion.

http://opinions.1dca.org/written/opinions2011/04-21-2011/10-4072.pdf

This is obviously not good news. Pensacola Beach leaseholders can expect to be taxed on the land in addition to the improvements in 2011. This opinion in the Navarre Beach case does open the door to an appeal to the Florida Supreme Court.

The Court has still not issued an opinion in our case, the last Pensacola Beach appeal on taxation of residential improvements.