30031314, 12D-16.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30031314

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ADMINISTRATION OF FORMS

Overview

RULE:

12D-16.002

Index to Forms

PURPOSE:

The purpose of the draft amendments to Rule 12D-16.002, F.A.C., is to implement statutory changes enacted by 2025 legislation and to update the homestead exemption application. The draft rule amendments incorporate by reference amendments to nine forms and one new form. 
Amend Forms DR-481, Value Adjustment Board – Notice of Hearing, DR-486, Petition to the Value Adjustment Board – Request for Hearing, and DR-486PORT, Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference – Request for Hearing, and create Form DR-481REM, Value Adjustment Board – Notice of Remote Hearing. The draft amendments update the exchange of evidence process as provided in section 194.011(4), F.S., as amended by Section 7, Chapter 2025-208, L.O.F., and provide information so a petitioner may appear at the hearing using electronic or other communication equipment as provided in section 194.032, F.S., as amended by Section 10, Chapter 2025-208, L.O.F.
Amend Forms DR-403EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of _____ 
County, Florida, DR-403V, The 20XX Revised Recapitulation of the Ad Valorem Assessment Roll Value 
Data, DR-489EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of _____ 
County, Florida, and DR-489V, The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value 
Data, to provide fields to report data on new affordable housing exemptions for the tax rolls for submission to the Department, and to remove report data on expired enterprise zone exemptions.
Amend Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property, to update the form based on revisions to the existing nonprofit land lease exemption and the newly constructed multifamily project exemption, and to add two exemptions for multifamily projects on state-owned land and new multifamily projects on government-owned land. These changes incorporate section 16 of Chapter 2024-158, L.O.F., and sections 16 through 20 of Chapter 2025-208, L.O.F., amending section 196.1978, and creating sections  196.19781 and 196.19782, F.S.
Amend Form DR-501, Original Application for Homestead and Related Tax Exemptions, to update how the additional homestead exemption is adjusted annually based on an increase to the Consumer Price Index.

SUBJECT:

Proposed changes to forms to implement statutory changes in Chapter 2024-158, L.O.F., and sections 16 through 20, Chapter 2025-208, L.O.F., and clarifying updates to the forms.

RULEMAKING AUTHORITY:

95.18(3), 192.001(18), 193.085(4)(a), (b), 193.091(3)(b), 193.114(1), (6), 193.1142(1), 193.122(1), (2), 193.155(8)(f), (h), 193.1556(2), 193.461(3)(a), (e), 193.501(8), (9), 193.625(3)(a), 194.011(3), 194.014, 194.034(1)(b), (c), (2), 194.037(3), 195.002(2), 195.027(1), (4), 195.087(1)(a), (2), 196.011(1), (5), (6), 196.075(4)(d), (5), 196.101(4)(c), 196.121(1), 196.173(6)(a), 196.1975(4)(c), 196.1978, 197.1979, 196.198, 196.1983, 196.1995(8), 197.2423(3), 197.2425, 197.319, 197.323, 197.3632(5)(b), 197.3635, 197.552, 200.065(1), (5), 200.069, 218.12(12), 218.125(2), 218.135(2), 218.26(1) FS.

LAW:

PRINT PUBLISH DATE:

9/26/2025 Vol. 51/188

RELATED STATUTES
AND LAWS:

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-16.002&PDate=9/26/2025&Section=1

REFERENCE MATERIALS:

No reference(s).

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