31437717, 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: 31437717

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 this rulemaking is to implement statutory changes enacted by 2026 legislation to forms used in the truth in millage process and amend forms to clarify and align with current statutes.

SUMMARY:

Amend the following forms based on 2026 Legislation: 
Amend Forms DR-403V, The 20XX Revised  Recapitulation of the Ad Valorem Assessment Roll Value Data, DR-489V, The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data, and create Form DR-482MH, Application for Assessment of Mobile Home Parks. The draft amendments provide fields for the property appraiser to report data on a new assessment limitation for mobile home park owners and create an application for mobile home park owners to apply for an assessment limitation with the county property appraiser each year, as provided in new section 193.626 F.S, as amended by sections 9 and 10 of  Chapter 2026-239, L.O.F. 
Amend Forms DR-420MM, Maximum Millage Levy Calculation, Final Disclosure, and DR-420-MM-P, Maximum Millage Levy Calculation, Preliminary Disclosure. The draft amendments remove unnecessary data fields no longer needed for the maximum millage rate calculation, as provided in s. 200.065(5)(a), F.S., as amended by section 2 of Chapter 2026-240, L.O.F. 
Amend Form DR-482, Application and Return for Agricultural Classification of Lands. The draft amendments require owners of packinghouses and the land on which they are located to annually apply to the property appraiser for an assessment using the income methodology approach, as provided in section 193.4616, F.S., as amended by section 7 of Chapter 2026-239, L.O.F. 
Amend Form DR-528, Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments. The draft amendment adds the option for a property owner to make online payments for property taxes to the tax collector, as provided in s. 215.322, F.S., as amended by section 1 of Chapter 2026-169, L.O.F.
Additional forms being amended:
Amend Forms DR-403EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ___________ County, Florida, and DR-489EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ________ County, Florida. The draft amendments create a new line for property appraisers to report data on the exemption breakdown of multifamily projects subject to land use restriction agreements as provided in section 196.1978(4), F.S.
Amend Form DR-452, Return of Real Property in Attempt to Establish Adverse Possession Without Color of Title. The draft amendment adds a section for notarizing the attestation clause as required by s. 95.18(3), F.S.

RULEMAKING AUTHORITY:

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:

10/1/2026 Vol. 52/191

COMMENTS:

From 10/1/2026 To 10/22/2026 (21 Days)

REFERENCE MATERIALS:

Ref-20157 DR-403EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of _______ County, Florida
Ref-20158 DR-403V, The 20XX Revised Recapitulation of the Ad Valorem Assessment Roll Value Data
Ref-20159 DR-420MM, Maximum Millage Levy Calculation, Final Disclosure
Ref-20160 DR-420MM-P, 2026 Maximum Millage Levy Calculation, Preliminary Disclosure
Ref-20161 DR-452, Return of Real Property in Attempt to Establish Adverse Possession without Color of Title
Ref-20162 DR-482, Application and Return for Agricultural Classification of Land
Ref-20163 DR-482MH, Application for Assessment of Mobile Home Parks
Ref-20164 DR-489EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of _______ County, Florida
Ref-20165 DR-489V, The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll Value Data
Ref-20166 DR-528, Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments

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