Notice of Development of Rulemaking
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-7.004, 12D-7.005, 12D-7.0143
Purpose: The purpose of the proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., is to remove references to the provisions of Rule 12D-8.0061, F.A.C., proposed to be repealed. The purpose of the proposed amendments to Rule 12D-7.0143, F.A.C., Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income (proposed new title), is to reflect changes to section 196.075, F.S., by Chapter 2021-208, L.O.F. These changes remove the requirement for people 65 and older with limited income who receive an additional homestead exemption to provide an annual statement of household income to the property appraiser, require the property appraiser to notify taxpayers of the annual household income limitation adjusted for the cost of living, and require people receiving the additional exemption to notify the property appraiser by May 1, if the household income exceeds the limitation for that tax year. The proposed amendments provide that people applying for the exemption must submit a completed Original Application for Homestead and Related Tax Exemption (Form DR-501) and a Household Income Sworn Statement and Return (Form DR-501SC) to the property appraiser by March 1. The proposed amendments also provide information on where the annual homestead exemption adjusted income limitation for persons 65 and older is made available and remove documents to be submitted to the property appraiser with the application that will be provided in Form DR-501SC, as amended. When in effect, this rule will reflect section 196.075, F.S., as amended by Chapter 2021-208, L.O.F.
https://www.flrules.org/gateway/View_Notice.asp?id =25202945Notice of Development of Rulemaking
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-8.0061, 12D-8.0062, 12D-8.0063, 12D-8.0064
Purpose: The purpose of repealing rule 12D-8.0061, F.A.C., is to remove an unnecessary rule that is redundant of section 193.155(3)(a), F.S. The purpose of amending Rule 12D-8.0062, F.A.C., is to remove reference to Rules 12D-8.0061 and Rule 12D-8.0063, F.A.C., proposed for repeal, and to remove an unnecessary reference to Rule 12D-8.0064, F.A.C. The purpose of repealing rule 12D-8.0063, F.A.C., is to remove rule provisions that are redundant of section 193.155(4)(b), F.S., or that have become obsolete. The purpose of amending rule 12D-8.0064, F.A.C., is to remove references to a rule proposed for repeal, Rule 12D-8.0063, F.A.C.
https://www.flrules.org/gateway/View_Notice.asp?id =25203430Notice of Development of Rulemaking
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-9.015, 12D-9.038
Purpose: The purpose of the amendment to Rule 12D-9.015, F.A.C., is to incorporate the provisions of section 194.011(3) F.S., amended by section 1, Chapter 2021-209, L.O.F., which allow condominium associations, cooperative associations, and homeowners' associations to file a single joint petition on behalf of its member unit owners with the value adjustment board. The purpose of the amendments to Rule 12D-9.038, F.A.C., is to align the rule with amendments to section 194.037, F.S., as amended by section 19, Chapter 2021-17, L.O.F., which allow the value adjustment board clerk to publish notices of disclosure of tax impact as an Internet-only publication on the newspaper's website as provided in Chapter 50, F.S. Rule text is posted on the Department's website at
http://floridarevenue.com/rules. https://www.flrules.org/gateway/View_Notice.asp?id =25203624Notice of Development of Rulemaking
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-16.002
Purpose: The purpose of the proposed amendments to Rule 12D-16.002, F.A.C. (Index to Forms) is to repeal one form and amend five current forms relating to law changes. Repeal Form DR-413, Affidavit of Proof of Publication. Section 4 of Chapter 2019-71, L.O.F., amends section 117.05, F.S., to allow notaries of public to notarize electronic signatures on documents. The form is not necessary to administer section 117.05, F.S. Amend Form DR-486, Petition to the Value Adjustment Board – Request for Hearing. Section 1, Chapter 2021-209, L.O.F., amends section 194.011(3), F.S., to add the word "units" to describe types of property for which condominium, cooperative or homeowners' associations can file single joint petitions with the value adjustment board on behalf of association members who do not opt out of the petition. Amend Form DR-487, Certification of Compliance. Section 21 of Chapter 2021-17, L.O.F., amends section 200.065, F.S., effective January 1, 2022, to allow for publishing an advertisement on a newspaper's website or in a print newspaper will be as provided in Chapter 50, F.S. The requirement to provide a copy of the Department of Education (DOE) Form ESE-524A was removed because DOE repealed the form. The Department of Revenue uses information captured on the DOE Form ESE-524. The TRIM email address and website have been updated. Amend Form DR-500AR, Removal of Homestead Exemption(s) [front side of form]; Automatic Renewal for Homestead Exemption [back side of form]. Section 1, Chapter 2021-208, L.O.F., amends section 196.075(5), F.S., adds the requirement that a taxpayer must notify the property appraiser by May 1 if their income exceeds the adjusted income limitation. Amend Form DR-501SC, Adjusted Gross Household Income Sworn Statement and Return. Section 1, Chapter 2021-208, L.O.F., amends section 196.075, F.S., to remove the annual submission requirement of a statement of household income for limited income people who receive the additional homestead exemption. Added a list of proof of age to provide to the property appraiser when applying for the exemption the first time. Updated the supporting documentation of IRS returns and earning statements. And updated the certification and form instructions. Amend Form DR-534, Application for Installment Payment of Property Taxes. Section 13, Chapter 2021-31, L.O.F., amends section 197.222(1)(a), F.S., to require tax collectors to accept a late payment of the first installment for property tax through July 31 and to eliminate the 5% late payment and loss of discount penalty. Updated the format of the information. Rule text is posted on the Department's website at
http://floridarevenue.com/rules. https://www.flrules.org/gateway/View_Notice.asp?id =25203915Notice of Development of Rulemaking
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-17.002, 12D-17.003, 12D-17.004, 12D-17.006
Purpose: The purpose of amending Rules 12D-17.002, 17.003, 17.004, and 17.006, F.A.C., is to allow taxing authorities to electronically publish Budget Summary, Notice of Proposed Tax Increase, Budget Hearing, Notice of Tax for School Capital Outlay, and Amended Notice of Tax for School Capital Outlay advertisements. When in effect the rules will allow for online publication of notices as provided in Chapter 50 and section 200.065, F.S. Rule 12D-7.004(2)(b) removes the requirement for school districts to submit a copy of Department of Education (DOE) Forms ESE-139 and ESE-524A. The Department requires taxing authorities to provide an ordinance or resolution to show the order of adoption of the budget and millage which replaces DOE Form ESE-139. The DOE Form ESE-524A was repealed and the Department uses information captured in the DOE Form ESE-524.
https://www.flrules.org/gateway/View_Notice.asp?id =25204109Notice of Development of Rulemaking
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-18.003, 12D-18.005, 12D-18.011
Purpose: The purpose of amending Rule 12D-18.003, F.A.C., is to align the rule with amendments to Chapter 50, F.S., by Chapter 2021-17, L.O.F., effective January 1, 2022, which allows a local government to publish its notice of intent to use the uniform method of collection for collecting non-ad valorem assessments on a newspaper's website. The purpose of amending Rule 12D-18.005, F.A.C., is to align the rule with the amendments to Chapter 50, F.S., which allows a local government to publish its notice of intent to adopt non-ad valorem assessments levied for the first time on a newspaper's website. The purpose of repealing Rule 12D-18.011, F.A.C., is to remove the duplication of the incorporation of forms that are incorporated by reference in Rule 12D-16.002, F.A.C. Rule text is posted on the Department's website at
http://floridarevenue.com/rules. https://www.flrules.org/gateway/View_Notice.asp?id =25204206| http://www.floridahomesteadservices.com |
