Notice of Proposed Rule
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-16.002
Purpose: The proposed amendments to Rule 12D-16.002, F.A.C., are necessary to incorporate, by reference, amended Forms DR-490PORT, DR-501, DR-501CC, DR-501DV, DR-501RVSH, DR-504, DR-504CS, DR-504HA, DR-504S, and new Forms DR 504AFH, DR 504ED, and DR 504W. The proposed amendments to Forms DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, DR-501, Original Application for Homestead and Related Tax Exemptions and DR-501RVSH, Certificate for Transfer of Homestead Assessment Difference, will extend the timeframe from two to three years for a property owner to transfer the accrued benefit from certain assessment limitations on homestead property, as provided in subsection 193.155(8), F.S., amended by Chapter 2020-175, L.O.F. The proposed amendments to Forms DR-501 and DR-501DV, Application and Return for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability and Surviving Spouse, will provide for the surviving spouse to continue to receive the ad valorem tax discount granted to the veteran after his or her death, as provided by subsection 196.082(3), F.S., amended by Chapter 2020-179, L.O.F. Additional proposed amendments to Form DR-501DV will remove obsolete provisions regarding the residency of the veteran when entering military service and outdated or unnecessary statutory citations. Additional proposed amendments to Form DR-501 will provide sections for a veteran or surviving spouse of a veteran to apply for an exemption and be made aware they may qualify for a prorated refund as a result of receiving the exemption, as provided by subsection 196.081(1)(b), F.S., amended by Chapter 2020-140 L.O.F.; move the sections on page 2 for the first responder who is totally and permanently disabled or his or her spouse to apply for an exemption; relocate information for the applicant to contact the property appraiser for questions about an exemption to under the signature line; move Parcel ID space to before “Legal description;” remove language about the exemption being “$25,000 to $50,000;” and add “Instrument number” space after Book/Page/Date. The purpose of the proposed amendments to Form DR-504, Ad Valorem Tax Exemption Application and Return, is to provide clarification to taxpayers and property appraisers on documentation required to apply for each type of exemption. With the amendment to Form DR-504, the Department is creating three new forms for specific ad valorem exemptions: Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property; Form DR-504ED, Ad Valorem Tax Exemption Application and Return for Educational Property; and Form DR-504W, Ad Valorem Tax Exemption Application and Return for Not-for-Profit Sewer and Water Company and Not-for-Profit Water and Wastewater Systems. The simplified applications clarify the filing process for taxpayers. Form DR-504AFH will reflect section 196.1978(2), F.S., change from a multifamily project discount to an exemption. The purpose of the proposed amendments to Forms DR-501CC, Ad Valorem Tax Exemption Application and Return for Proprietary Continuing Care Facility, DR-504CS, Ad Valorem Tax Exemption Application and Return for Charter School Facilities, DR-504HA, Ad Valorem Tax Exemption Application and Return for Nonprofit Homes for the Aged, and DR-504S, Individual Affidavit for Ad Valorem Tax Exemption - Homes for the Aged, is to remove the notarization requirement since notarization is not specifically required by Florida law. Additional proposed amendments include updating the application titles, statute references, and clarify questions and instructions. When in effect, the amendments will reduce taxpayer burden by eliminating the requirement for forms to be notarized, since notarization is not specifically required by Florida law.
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