30344236, 12D-17.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30344236

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

TRUTH IN MILLAGE ("TRIM") COMPLIANCE

Overview

RULE:

12D-17.001	Scope
12D-17.002	Definitions
12D-17.003	Truth in Millage ("TRIM") Compliance
12D-17.0035	Instructions and Calculations
12D-17.004	Taxing Authority's Certification of Compliance; Notification by Department
12D-17.005	Taxing Authorities in Violation of Section 200.065, Florida Statutes
12D-17.006	Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds
12D-17.007	Taxing Authorities Failing to Timely File Certification; Forfeiture of State Revenue Sharing Funds
12D-17.008	Computation of Time
12D-17.009	Tax Roll Approval; Extended Time Frames; Method of Adjustment of Millage
12D-17.010	Certification of Compliance and Application

PURPOSE:

The purpose of the proposed amendments to Rule Chapter 12D-17, Truth in Millage (“TRIM”) Compliance, is to repeal obsolete rule provisions and references, update references, incorporate forms by reference, provide property appraisers the method to submit the TRIM Compliance Package using the Department’s OASYS Electronic Truth in Millage (eTRIM) internet-based system, and to clarify the TRIM compliance process.

SUMMARY:

The proposed amendments: (1) remove the obsolete rule reference to Chapter 12-10, F.A.C., from Rule 12D-17.001, F.A.C.; (2) update terms used in Chapter 12D-17 and remove obsolete terms no longer used from Rule 12D-17.002, F.A.C.; (3) incorporate forms and add eTRIM to the submission process, in Rule 12D-17.003, F.A.C.; (4) provide for calculations of budget information by school districts in Rule 12D-17.0035, F.A.C.;  (5) provide instructions for taxing authorities and school districts to submit forms in the compliance process to the Department, provide for the electronic Truth in Millage system for completing requirements, and provide for the incorporation of forms by reference in Rule 12D-17.004, F.A.C.; (6) include updates to language in Rule 12D-17.005, F.A.C.; (7) update process for disbursement and provide for incorporation of referenced forms in Rule 12D-17.006, F.A.C.; (8) remove obsolete references to Chapter 12-10, F.A.C., as revised, and provide for the incorporation by reference of forms in Rule 12D-17.007, F.A.C.; (9) provide clarity by removing archaic language from Rule 12D-17.008, F.A.C.; (10) allow for sending TRIM notices electronically in Rule 12D-17.009, F.A.C.; and (11) provide for the incorporation by reference of forms in Rule 12D-17.010, F.A.C.

RULEMAKING AUTHORITY:

195.027(1), 218.26(1) FS.

LAW:

129.03, 192.048, 193.1142, 195.002, 200.001, 200.065, 200.068, 218.21, 218.23, 218.26(4), 218.33, 218.63, 1011.62 FS.

PRINT PUBLISH DATE:

12/19/2025 Vol. 51/245

COMMENTS:

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

REFERENCE MATERIALS:

No reference(s).

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