All items required by law to be on the assessment rolls must receive a classification based upon the use of the property. The department shall promulgate uniform definitions for all classifications. The department may designate other subclassifications of property. No assessment roll may be approved by the department which does not show proper classifications. (1) Real property must be classified according to the assessment basis of the land into the following classes: (a) Residential, subclassified into categories, one category for homestead property and one for nonhomestead property:
1. Single family.
2. Mobile homes.
6. Retirement homes.
(b) Commercial and industrial.
(d) Nonagricultural acreage.
(e) High-water recharge.
(f) Historic property used for commercial or certain nonprofit purposes.
(g) Exempt, wholly or partially.
(h) Centrally assessed.
(i) Leasehold interests.
(j) Time-share property.
(k) Land assessed under s. 193.501.
(2) Personal property shall be classified as:
(a) Floating structures—residential.
(b) Floating structures—nonresidential.
(c) Mobile homes and attachments.
(d) Household goods.
(e) Other tangible personal property.
(3) When the tax roll is submitted to the department for approval, there shall also be appended a statement indicating the total assessed valuation of structures added to and deleted from the assessment roll for that year in each taxing jurisdiction.
(4)(a) Rules adopted pursuant to this section shall provide for the separate identification of property as prior existing property of an expanded or rebuilt business, as expansion-related property of an expanded or rebuilt business, and as property of a new business, in the event the business qualifies for an enterprise zone property tax credit pursuant to s. 220.182, in addition to classification according to use. (b) This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.
(5) Rules adopted pursuant to this section shall provide for the separate identification of property granted an economic development ad valorem tax exemption, in addition to classification according to use.
(6) To the greatest extent practicable and based on existing information, all publicly owned real property required to be listed on the assessment roll shall also be separately classified according to ownership by federal, state, or local government; water management district; or other public entity.