30343848, 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: 30343848

Notice of Proposed Rule

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 proposed amendments to Rule 12D-16.002, F.A.C. (Index to Forms), is to incorporate form changes the Florida Legislature enacted in Chapter 2024-158, L.O.F., and Chapter 2025-208, L.O.F., to update the homestead exemption application, and amend forms used in administering the Truth in Millage requirements.

SUMMARY:

The proposed amendments to amend Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property, is 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.
The proposed amendments to the 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. 
The proposed amendments to forms used in administering the Truth in Millage requirements is to clarify that the information to be completed by taxing authorities, to remove obsolete critical capital outlay or critical operating needs and specific year references in the forms, to clarify the levy of the voted debt service millage, and to provide the required rule references to forms mentioned within a form for Forms, DR-420, Certification of Taxable Value, DR-420DEBT, Certification of Voted Debt Millage, DR-420MM, Maximum Millage Levy Calculation, Final Disclosure, DR-420MM-P, Maximum Millage Levy Calculation, Preliminary Disclosure, DR-420TIF, Tax Increment Adjustment Worksheet,DR-420S, Certification of School Taxable Value, DR-421, Certification for Taxing Authorities that do not Levy Ad Valorem Taxes, DR-422, Certification of Final Taxable Value, DR-422DEBT, Certification of Final Voted Debt Millage, DR-428B, Maximum Millage Calculation, General Information for Fiscal Year 2009-10 and Thereafter (Repeal), DR-487, Certification of Compliance, DR-487V, Vote Record for Final Adoption of Millage Levy.

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:

12/19/2025 Vol. 51/245

COMMENTS:

From 12/19/2025 To 1/9/2026 (21 Days)

REFERENCE MATERIALS:

Ref-19029 DR-403EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida
Ref-19030 DR-403V, The 20XX Revised Recapitulation of the Ad Valorem Assessment Roll Value Data
Ref-19031 DR-420, Certification of Taxable Value
Ref-19032 DR-420DEBT, Certification of Voted Debt Millage
Ref-19033 DR-420MM, Maximum Millage Levy Calculation, Final Disclosure
Ref-19034 DR-420MM-P, Maximum Millage Levy Calculation, Preliminary Disclosure
Ref-19035 DR-420S, Certification of School Taxable Value
Ref-19036 DR-420TIF, Tax Increment Adjustment Worksheet
Ref-19037 DR-421, Certification for Taxing Authorities That Do Not Levy Ad Valorem Taxes
Ref-19038 DR-422, Certification of Final Taxable Value
Ref-19039 DR-422DEBT, Certification Of Final Voted Debt Millage
Ref-19040 DR-487, Certification of Compliance
Ref-19041 DR-487V, Vote Record for Final Adoption of Millage Levy
Ref-19042 DR-489EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida
Ref-19043 DR-489V, The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data
Ref-19044 DR-501, Original Application for Homestead and Related Tax Exemptions
Ref-19045 DR-504AFH, Ad Valorem Tax Exemption Application and Return for Affordable Housing Property

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