You co-own a property in Florida. Your co-owner is renting it out—or renting part of it—and pocketing the income without sharing a dime. Maybe it’s a family property you inherited together. Maybe it’s an investment property where your partner has taken over management. Whatever the situation, you know you’re entitled to your share of the rental income, and you want it resolved.
The good news: Florida law provides a clear legal mechanism to address exactly this problem. You can file a partition action—a lawsuit to divide or sell jointly owned property—and include a count for accounting that forces your co-owner to account for every dollar of rental income they’ve collected. Florida courts have consistently held that accounting claims are not just permitted but often required as part of partition proceedings.
Below, we walk through the statutory framework, the key case law, and the practical considerations for filing a partition action with an accounting claim in Florida.
The Legal Framework: Partition and Accounting Under Florida Law
Florida’s partition statute, Chapter 64, grants any co-tenant the right to force a division or sale of jointly owned property. Under §64.031, a partition action “may be filed by any one or more of several joint tenants, tenants in common, or coparceners, against their cotenants.” The complaint must describe the property, the parties’ interests, and “such other matters, if any, as are necessary to enable the court to adjudicate the rights and interests of the party” under §64.041.
That last phrase is critical. When one co-owner has been collecting rent and not sharing it, the financial accounting between the parties is absolutely “necessary to enable the court to adjudicate the rights and interests” of both parties. You can’t fairly divide or sell a property without first determining who owes what to whom.
Florida Rule of Civil Procedure 1.110(g) reinforces this by expressly permitting joinder of multiple claims in the same action, stating that “a pleader may set up in the same action as many claims or causes of action or defenses in the same right as the pleader has,” regardless of whether they are based on legal or equitable grounds. This provides clear procedural authority for combining your partition and accounting claims in a single lawsuit.
Florida Courts: Accounting Is Not Just Permitted—It’s Required
Florida appellate courts haven’t merely allowed accounting claims in partition—they’ve repeatedly held that accounting is a necessary component of the partition process. The distinction matters: this isn’t a discretionary add-on. It’s something the trial court must address.
The Third District Court of Appeal stated this plainly in Bermudez y Santos v. Bermudez y Santos, 773 So.2d 568 (Fla. 3d DCA 2000): “in a partition proceeding it is necessary for there to be an accounting to determine whether each co-tenant has paid his or her proportionate share of the expenses of the property, and adjust the co-tenants’ accounts accordingly.” The Third District reaffirmed this principle in Fernandez v. Marrero, 282 So.3d 928 (Fla. 3d DCA 2019), using nearly identical language.
Most recently, in Cauble v. Kaczmarski, 421 So.3d 776 (Fla. 3d DCA 2025), the Third District reaffirmed that “the trial court must conduct an accounting to determine whether joint owners have borne an equal share of the expenses.” This 2025 decision confirms the accounting requirement remains well-settled law.
And in Lee v. Lee, 352 So.3d 420 (Fla. 2d DCA 2022), the Second District held that even general pleading language—requesting the court “determine the rights and interests of parties” under the partition statute—was sufficient to raise the accounting issue. The court emphasized that “the partition court was required to hold an ancillary proceeding to determine the credits due to the parties.” In other words, the trial court has a mandatory obligation to address accounting when it’s raised in partition.
The Uniform Partition of Heirs Property Act: Strengthening Accounting Rights
Florida’s 2020 adoption of the Uniform Partition of Heirs Property Act, codified as Chapter 64, Part II, further strengthened the statutory basis for accounting in partition proceedings. Section 64.206 specifically provides that “the court shall determine the amount of the equitable accounting upon the request of any cotenant and shall appropriately adjust any price, purchase price, apportioned price, buyout, judgment, or partition granted under this part based on the results of the equitable accounting.”
While this provision technically applies to “heirs property”—property inherited by multiple family members—it represents a clear legislative statement that accounting belongs in partition proceedings. And because many partition disputes involving rental income arise from inherited family property, §64.206 frequently applies directly.
This is particularly relevant for families who have inherited property in Florida and find themselves in disagreement about how the property is being managed and how income is being distributed. The statute gives courts explicit authority to adjust the final partition judgment—whether that’s a buyout price or the distribution of sale proceeds—based on the accounting results.
Florida Adverse Possession: A Deep Dive into the Legal Landscape
When Is a Co-Tenant Required to Account for Rental Income?
Not every situation involving a co-owner in exclusive possession triggers an obligation to account. The Florida Supreme Court established the foundational framework in Barrow v. Barrow, 527 So.2d 1373 (Fla. 1988), drawing a clear line between two situations:
When a co-tenant collects actual rent from third parties: There is a duty to account to the other co-owners for their proportionate share of that income. The Fifth District confirmed in Hughes v. Krueger, 67 So.3d 279 (Fla. 5th DCA 2011) that “one co-tenant is accountable to the other co-tenant only for actual rent received from third parties.” If your co-owner is collecting $2,000 per month in rent from a tenant, you are entitled to your proportionate share of those payments.
When a co-tenant simply occupies the property personally: The co-tenant in possession is generally not accountable to the other co-owner for the fair rental value of the property—unless the co-tenant in possession has “ousted” the other or holds the property adversely. Mere exclusive occupancy, without more, does not create a duty to pay rent to the other co-owner.
This distinction is crucial for evaluating the strength of your claim. If your co-owner is renting the property to tenants and keeping the money, the law is squarely on your side. If they are simply living there themselves, you would need to establish ouster—that they actively excluded you from the property—to recover fair rental value.
Key Appellate Decisions: How Florida Courts Have Handled These Cases
Several Florida appellate decisions illustrate how partition-with-accounting cases play out in practice:
Moraitis v. Galluzzo, 487 So.2d 1151 (Fla. 4th DCA 1986): A dentist co-owned a building as tenants in common with the Galluzzos. After being denied access to the building, the dentist sued for partition and an accounting for rents and profits. The trial court denied both claims, but the Fourth District reversed and ordered the trial court to enter judgment for partition and accounting on remand—including an award for the fair market value of dental equipment remaining in the building. This case demonstrates that when a co-owner is shut out of the property, the courts will enforce both the partition right and the financial accounting.
De Shlesinger v. De Sleyzynger, 653 So.2d 1135 (Fla. 3d DCA 1995): The Third District confirmed that a partition judgment could properly incorporate an order directing a Special Master to conduct an accounting. The court treated the accounting as a natural component of the partition proceeding—not a separate or improperly joined claim.
Lee v. Lee, 352 So.3d 420 (Fla. 2d DCA 2022): In a dispute between former spouses over property, the Second District held that general pleading language was sufficient to raise the accounting issue in partition, and that the trial court was required to conduct the accounting inquiry before ruling on the partition action. This case lowered the procedural bar for raising accounting claims.
Limitations: What the Accounting Can and Cannot Cover
While the right to an accounting in partition is well-established, there are boundaries. The First District’s decision in Leonard v. Browne, 134 So.2d 872 (Fla. 1st DCA 1961) established that accounting claims must be directly related to the partition—they cannot be “collateral to and independent of” the partition right. In that case, the court rejected an accounting claim related to a managing agent’s handling of a timber contract because it was a separate business relationship, not a dispute about the co-tenants’ relative interests in the property.
However, this limitation does not apply to rental income from the property being partitioned. Income generated by the jointly owned property directly affects the co-tenants’ relative rights and interests, making it squarely within the scope of a partition accounting. The key test is whether the accounting relates to the property itself or to some unrelated financial relationship between the parties.
The accounting can also address more than just rental income. Courts routinely account for property taxes, insurance premiums, mortgage payments, and maintenance expenses that one co-tenant has paid disproportionately. These credits and debits are all adjusted in the final accounting to ensure a fair distribution.
What the Accounting Means for Your Final Partition Judgment
The accounting isn’t just about getting a number on paper. Under §64.206, the court must “appropriately adjust any price, purchase price, apportioned price, buyout, judgment, or partition granted” based on the accounting results. This means the financial reckoning directly affects the bottom line of the partition:
If the property is sold: The accounting determines how the sale proceeds are split. If your co-owner collected $50,000 in rent over several years without sharing it, that amount is credited to you from their share of the sale proceeds before any distribution occurs.
If one co-owner buys out the other: The buyout price is adjusted to reflect the accounting. The buying co-owner who has been collecting rent will see their buyout obligation increased to account for the income they owe.
If the property is physically divided: The accounting is resolved as a monetary credit or judgment alongside the physical partition.
This adjustment mechanism ensures that a co-owner cannot simply collect rent for years, then agree to sell the property and walk away with a clean 50/50 split. The accounting corrects the financial imbalance before the partition is finalized.
Practical Considerations: Preparing for a Partition and Accounting Action
If you believe your co-owner is collecting rental income without sharing it, there are several steps you should take before filing suit:
Gather documentation. Collect any evidence of rental activity—lease agreements, Airbnb or VRBO listings, tenant communications, bank records, property management correspondence, or even social media posts advertising the property for rent. The accounting will require proof of actual rent received, so the more documentation you have, the stronger your claim.
Document your own contributions. If you’ve been paying property taxes, insurance, mortgage payments, or maintenance costs, keep receipts and records. These expenses create credits in your favor during the accounting.
Preserve communications. Save any texts, emails, or letters between you and your co-owner discussing the property, rental income, or disagreements about management. These may establish the timeline and the co-owner’s knowledge that they were withholding income.
Understand the timing. Accounting can be sought at any point during the partition proceeding and must be resolved before the final partition judgment. You don’t need to have every number calculated before filing—discovery in the lawsuit will help uncover the full picture.
Local Insight: Partition and Accounting in Hillsborough County
In Hillsborough County Circuit Court, partition actions are assigned to the civil division and may involve the appointment of a Special Master to conduct the accounting and oversee the sale or physical division of the property. The Special Master’s accounting is subject to review and modification by the trial judge, as confirmed in De Shlesinger. In our experience handling partition cases in Hillsborough County and throughout Florida, the Special Master process can actually be advantageous—it allows a detailed financial review without consuming limited court hearing time, and the resulting report provides a comprehensive accounting that forms the basis of the final judgment.
Protect Your Rights as a Florida Property Co-Owner
If your co-owner is collecting rental income from jointly owned property and refusing to share it, you have legal options. Florida law is clear: accounting is a necessary component of partition proceedings, and courts are required to adjust the final judgment to reflect the financial reality between co-owners.
Zoecklein Law PA represents co-owners throughout the entire state of Florida in partition actions, accounting disputes, and real estate litigation. Whether your dispute involves inherited family property, a failed investment partnership, or a post-divorce property disagreement, we have the experience to protect your financial interests and get you the resolution you need.
