The purpose of the proposed amendment to Rule 12D-16.001, F.A.C., is to conform with changes to s. 195.022, F.S., made by Chapter 2009-67, Laws of Florida, to remove requirements that the Department is to provide paper forms to the counties. The ...

 

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO.: RULE TITLE:
12D-16.001: Administration of Forms
12D-16.002: Index to Forms

PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12D-16.001, F.A.C., is to conform with changes to Section 195.022, F.S., made by Chapter 2009-67, Laws of Florida, to remove requirements that the Department is to provide paper forms to the counties. The purpose of the proposed amendment to Rule 12D-16.002, F.A.C., is to implement provisions from Chapters 2007-4, 2007-36, 2007-121, 2008-173, 2009-157, 2010-109, 2011-93, 2011-107, and 2011-151, Laws of Florida, and to implement other technical changes to ad valorem property tax forms used by property appraisers, tax collectors, value adjustment boards, and the general public.

SUMMARY: The proposed amendment to Rule 12D-16.001, F.A.C., implements legislation instructing the Department to discontinue providing paper forms to the counties. The proposed amendment to Rule 12D-16.002, F.A.C., incorporates amended and new forms into rule.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 92.525, 95.18, 136.03, 192.001(18), 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 195.095, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2424, 197.3632, 197.3635, 197.414, 197.432, 197.474, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: May 1, 2012, 10:00 a.m.

PLACE: Conference Room 1220, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee Florida. The public can also participate in this hearing through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this hearing posted on the Department’s site at: http://dor.myflorida.com/dor/property/legislation.

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Janice Forrester, Tax Law Specialist, telephone [phone] or email [e-mail]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULES IS: Janice Forrester, Tax Law Specialist, telephone [phone] or email [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULES IS:

12D-16.001 Administration of Forms.

(1) The Department shall prescribe all forms and instructions relating to their use, which shall be uniform throughout the state, to be used by county property appraisers, county tax collectors, clerks of the circuit court, and value adjustment boards in administering and collecting ad valorem taxes. The Department shall furnish forms for counties with a population of 100,000 or less.

(2) Counties with a population of more than 100,000 shall reproduce forms for distribution at the county officer’s expense.

(3)(2) The Department shall prescribe one form for each purpose. Each form shall be uniform throughout the state as to size, content, layout dimensions and construction.

(3) For counties with populations of 100,000 or less, requisitions for forms shall be made to the Department not less than 90 days prior to desired date of delivery. Requisitions for the following forms shall be submitted to the Department on or before August 1 of each year so that the property appraiser can and shall make them available in his or her office on the first working day of the next ensuing calendar year:

(a) Tangible Personal Property and Inventory Return;

(b) Application for Agricultural Classification of Lands;

(c) Applications for Assessment of Pollution Control Devices;

(d) Applications for Exemptions (original and renewal); and

(e) Applications for classification as High-Water Recharge Lands or as Historic Properties Used for Commercial or Certain Nonprofit Purposes.

(4) through (5) No change.

(6) Individual officers may use supplemental forms, produced at their own expense, which they deem expedient for the purpose of administering and collecting ad valorem taxes within their own jurisdictions. Such supplemental forms may be used in conjunction with and not be substituted for, nor used in lieu of, the forms prescribed and furnished by the Department.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 195.002, 195.022 FS. History–New 10-12-76, Amended 4-11-80, Formerly 12D-16.01, Amended 1-11-94, 12-27-94, 12-30-04, ________.

 

12D-16.002 Index to Forms.

(1) The following paragraphs list the forms used utilized by the Department of Revenue. A copy of these forms may be obtained from the Department’s website at http://dor.myflorida.com/dor/, or by writing to: Director, Property Tax Oversight Program, Department of Revenue, Post Office Box 3000, Tallahassee, Florida 32315-3000. The Department of Revenue adopts, and hereby incorporates by reference in this rule, the following forms and instructions:

 

 

	Form Number	Form Title	Effective Date
(2)	DR-401	Private Car and Freight Line Equipment Companies Annual
		Report and Return to the State of Florida Department of Revenue Property Tax Administration (r. 12/11 12/06)	_____10/07
(3)(a)		No change.
(b)	DR-403	Tax Roll Certification (r. 6/11 n. 1/04)	_____12/04
(c)	DR-403AC	Revised Recapitulation of the Ad Valorem Assessment Rolls (County Values) (r. 1/04)	12/04
(4)(a)	DR-403AM	Revised Recapitulation of the Ad Valorem Assessment Rolls (Municipality Values) (r. 1/04)	12/04
(b)	DR-403BM	Recapitulation of Taxes as Extended on the Tax Rolls; (Municipalities) (r. 6/11 5/89)	_____5/89
(5)(a)	DR-403CC	Recapitulation of Taxes as Extended on the ____ Tax Rolls; County Commission, School Board, and Taxing Districts (Counties) (r. 6/11 5/89)	_____5/89
(b)	DR-403EB	The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____County, Florida (r. 6/11 1/04)	_____12/04
(6)(a)	DR-403PC	The Value and Number of Parcels on the Real
		Property Countywide Assessment Roll by Category (r. 06/11 5/85)	_____5/85
(b)	DR-403V	The (tax year) Revised Recapitulation of the Ad Valorem Assessment Roll Value Data (n. 6/11)	_____
(7)(a)	DR-404PA	Property Appraiser Budget Amendment/Transfer /Amendment (r. 3/08)	_____1/86
(b)	DR-404TC	Tax Collector Budget Amendment/Transfer (r. 3/08 2/97)	_____12/97
(c)	DR-405	Tangible Personal Property Tax Return (r. 12/11 11/01)	_____12/01
(d)	DR-405W	Notice to Taxpayer Whose Tangible Personal Property Return was
		Waived in the Previous Year (n. 12/08)	_____
(8)(a)	through (b)	No change.
(9)(a)	DR-409	Certificate of Correction of Tax Roll (r. xx/12 12/05)	_____1/06
(b)	DR-409A	Certificate of Correction of Non-Ad Valorem
		Assessment Roll (r. 12/96 12/03)	1/04
(c)	DR-410	Application for Certified Florida Collector or
		Certified Florida Collector Assistant (r. 3/08 12/96)	_____12/97
(10)(a)	DR-412	Notice of Intent (r. 12/92)	12/92
(11)(b)	DR-413	Affidavit of Proof of Publication (n. 2/91)	2/91
(11)	DR-415	Application for Department of Revenue
		Approved Bidder’s List (r. 7/97)	12/97
(12)(a)	DR-416	Physician’s Certification of Total and Permanent
		Disability (r. xx/12 12/94)	_____12/94
(b)	DR-416B	Optometrist’s Certification of Total and Permanent Disability (r. xx/12)	_____
(13)(a)		No change.
(b)	DR-418C	Real Property Dedicated in Perpetuity for Conservation
		Exemption Application (n. xx/12)	_____
(c)	DR-418CR	Real Property Dedicated in Perpetuity for Conservation
		Exemption Renewal (n. 11/10)	_____
(d)(b)	DR-418E	Enterprise Zone Ad Valorem Property Tax
		Exemption Child Care Facility Application
		For Exemption Certification (n. 12/99)	1/00
(14)(a)(c)	DR-420	Certification of Taxable Value (r. xx/12 1/95)	_____12/94
(b)	DR-420DEBT	Certification of Voted Debt Millage (r. 6/10)	_____
(c)	DR-420FC	Distribution to Fiscally Constrained Counties Application (r. 8/10)	_____
(d)	DR-420MM	Maximum Millage Levy Calculation, Final Disclosure (r. xx/12)	_____
(e)	DR-420MM-P	Maximum Millage Levy Calculation, Preliminary Disclosure (r. xx/12)	_____
(f)(d)	DR-420S	Certification of School Taxable Value (r. 5/11 1/03)	_____1/03
(g)	DR-420TIF	Tax Increment Adjustment Worksheet (r. 6/10)	_____
(15)(14)(a)	DR-421	Certification for Taxing Authorities That Do
		Not Levy Ad Valorem Taxes (r. xx/12)	_____7/93
(b)	DR-422	Certification of Final Taxable Value (r. 5/11 1/03)	_____1/03
(c)	DR-422DEBT	Certification of Final Voted Debt Millage (r. 5/11)	_____
(d)	DR-428B	Maximum Millage Calculation, General Information for
		Fiscal Year 2009-10 and Thereafter (r. 5/11)	_____
(e)	DR-430	Change of Ownership or Control Non-Homestead
		Property (n. xx/12)	_____
(f)	DR-430M	Change of Ownership or Control, Multiple Parcels (n. xx/12)	_____
(g)	DR-431	Voluntary Disclosure of Property (r. xx/12)	_____
(16)(15)	DR-452	Form for Return of Real Property in Attempt to
		Establish Adverse Possession Without Color of
		Title (r. 2/12 8/93)	_____12/94
(17)(16)(a)	DR-453	Notice of Tax Lien for Homestead Exemption
		and/or Limitation Exclusion (r. 12/05)	1/06
(b) through (c)		No change.
(18)(17)	DR-456	Notice of New, Rebuilt, or Expanded Property	9/84
(19)(18)	DR-462	Application for Refund of Ad Valorem Taxes (r. 12/11 12/02)	_____1/03
(19)	Reserved
(20)(a)	DR-470	Railroad Tax Return (r. 5/93)	5/93
(b)	DR-470A	Annual Report of Railroad Company Annual Report and Return
		to the State of Florida (r. 12/11 1/95)	_____12/95
(21)(a)		No change.
(b)	DR-474	Notice of Proposed Property Taxes (r. xx/12 12/04)	_____12/04
(c)	DR-474M	Amended Notice of Proposed Property Taxes (r. xx/12 8/95)	_____12/95
(d)	DR-474N	Notice of Proposed Property Taxes and
		Proposed or Adopted Non-Ad Valorem
		Assessments (r. xx/12 12/04)	_____12/04
(22) through (23)(a)		No change.
(23)(b)	DR-482C	Land Used for Conservation, Assessment Application (r. xx/12)	_____
(c)	DR-482CR	Land Used for Conservation, Assessment Reapplication (r. xx/12)	_____
(d)(b)	DR-482HW	Application and Return for High-Water
		Recharge Classification of Lands (n. 12/99)	1/00
(e)(c)	DR-482HP	Application and Return for Classification/Exemption of
		Property as Historic Property Used for Commercial
		or Certain Nonprofit Purposes (r. 12/04)	12/04
(f) (d)	DR-483	Request for Extension of the Time for
		Completion of Assessment Roll(s)	8/89
(24)	DR-484	Budget Form for Property Appraisers (r. xx/12 n. 2/90)	_____2/90
(25)		485 Series:
(a)	DR-485M	Notice of Decision of The Value Adjustment Board (r. xx/12 n. 12/09)	_____3/10
(b)		No change.
(c)	DR-485V	Decision of The Value Adjustment Board --
		Value Petition (r. xx/12 n. 12/09)	_____3/10
(d)	DR-485WCN	Value Adjustment Board -- Clerk’s Notice (r. xx/12) (n. 12/09)	_____3/10
(e)		No change.
(f)	DR-485XC	Decision of The Value Adjustment Board -- Exemption, Classification,
		or Assessment Difference Transfer Petition (r. xx/12 n. 12/09)	_____3/10
(26)		486 Series:
(a)		No change.
(b)	DR-486DP	Petition to The Value Adjustment Board -- Tax Deferral or Penalties --
		Request for Hearing (r. xx/12 12/09)	_____3/10
(c) through (d)		No change.
(e)	DR-487	Certification of Compliance (r. 5/11 12/99)	_____12/96
(f)	DR-487V	Vote Record for Final Adoption of Millage Levy (r. 6/10)	_____
(27)(a) through (b)		No change.
(28)	DR-489	Tax Roll Certification (r. 6/11 3/84)	_____3/84
(29)(a)	DR-489AC	Preliminary Recapitulation of Ad Valorem Assessment Rolls County (r. 1/04)	12/04
(b)	DR-489AM	Preliminary Recapitulation of Ad Valorem Assessment Rolls Municipality (r. 1/04)	12/04
(c)	DR-489EB	The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida (r. 6/11 1/04)	_____12/04
(b)(d)	DR-489PC	The Value and Number of Parcels on the Real Property Countywide Assessment Roll by Category (r. 6/11 5/85)	_____5/85
(c)	DR-489V	The (tax year) Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data (n. 6/11)	_____
(30)(a)	DR-490	Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser (r. xx/12 12/09)	_____3/10
(b)		No change.
(31)(a)	DR-492	Return of Pollution Control Devices for Ad Valorem Tax Purposes (r. xx/12 8/83)	_____8/83
(b)	DR-493	Adjustments Made to Recorded Selling Prices or Fair Market Value in Arriving at Assessed Value Summary of Adjustments to Tax Roll (r. xx/12 6/92)	_____6/92
(32)		No change.
(33)	DR-498AR	Automatic Renewal or Removal Receipt for Total or Partial Tax Exemption (r. 1/93)	1/93
(34)(a) through (b)		No change.
(c)	DR-499AR	Automatic Renewal or Removal for of Agricultural or High-Water Recharge Classification of Lands (r. 12/06)	10/07
(d) through	(35)	No change.
(36)	DR-500	Renewal Application for Homestead and Related Tax Exemptions (r. xx/12 1/93)	_____1/93
(37)	DR-500AR	Automatic Renewal or Removal for Homestead and Related Tax Exemption (r. 1/93)	1/93
(38)		No change.
(39)(a)	DR-501	Original Application for Homestead and Related Ad Valorem Tax Exemptions (r. xx/12 12/06)	_____10/07
(b)	DR-501A	Statement of Gross Income (r. xx/12 6/94)	_____12/95
(c)	DR-501CC	Ad Valorem Tax Exemption Application Proprietary Continuing Care Facility (r. xx/12 n. 9/98)	_____12/98
(d)	DR-501DV	Application for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability (n. xx/12)	_____
(e)	DR-501M	Deployed Military Exemption Application (r. 11/11)	_____ (6/11)
	DR-501SC	Sworn Statement of Adjusted Gross Income of Household and Return (12/04)	12/04
(f)(e)	DR-501PGP	Original Application for Assessment Reduction for Living Quarters of Parents or Grandparents (r. xx/12 n. 12/03)	_____1/04
(g)	DR-501RVSH	Certificate for Transfer of Homestead Assessment Difference (r. 12/08)	_____
(h)	DR-501SC	Adjusted Gross Household Income Sworn Statement and Return (r. xx/12)	_____
(i)	DR-501T	Transfer of Homestead Assessment Difference, Attachment to Original Application for Homestead Tax Exemption (r. 12/08)	_____
(40)(a)	DR-501S	Eligibility Criteria to Qualify for Property Tax Exemption (r. 12/05)	1/06
(b)	DR-502	Tax Collector’s Recapitulation of the Tax Roll (r. 6/85)	6/85
(b)(c)	DR-503	Tax Collector’s Recapitulation of the Non-Ad Valorem Assessment Levy (r. 12/05)	1/06
(c)	DR-503NA	Tax Collector’s Report on Non-Ad Valorem Assessments Collected on the Notice of Taxes (r. 6/09)	_____
(41)(a)		No change.
(b)	DR-504S	Affidavit for Ad Valorem Tax Exemption (r. 12/93)	12/94
(c)	DR-504CS	Ad Valorem Tax Exemption Application Charter School Facilities (n. 12/00)	1/01
(c)(d)	DR-504HA	Ad Valorem Tax Exemption Application and Return Homes for the Aged (n. 11/01)	12/01
(d)	DR-504S	Individual Affidavit for Ad Valorem Tax Exemption-Homes for the Aged (r. xx/12)	_____
(42) through	(45)(b)	No change.
(46)(a)	DR-510	Form for Cancellation or Correction of Tax Sale Certificate (r. 12/11 7/93)	_____ 11/87
(46)(b)	Through (48)(b)	No change.
(48)(c)	DR-516	Application for Certified Florida Appraiser or Certified Florida Evaluator (r. 3/08 12/96)	_____12/97
(d)	DR-516E	Application for Certified Florida Evaluator (r. 3/08)	_____
(e)(d)	DR-517	Tax Collector’s Warrant for Collecting Personal Property Taxes (r. 8/95)	12/95
(49) through	(51)(a)	No change.
(b)	DR-528	Notice of Ad Valorem Taxes and Non-Ad
		Valorem Assessments (example only) (r. xx/12)	_____2/91
(c) through	(52)(a)	No change.
(b)	DR-534	Notice and Application for Alternative Payment of 20XX 2005 Property Taxes (r. 12/11 12/04)	12/04
(53) through	(54)	No change.
(55)	DR-546	Agricultural Income and Information Form (r. xx/12 1/94)	12/94
(56)(a)	DR-570 Reserved	Application for Homestead Tax Deferral (r. 10/11)	_____
(b)	DR-570AH	Application for Affordable Housing Property Tax Deferral (n. 10/11)	_____
(c)	DR-570WF	Application for Recreational and Commercial Working Waterfronts Property Tax Deferral (r. 10/11)	_____
(57)(a)	DR-571A	Disapproval of Application for Tax Deferral-Homestead, Affordable
		Rental Housing, or Working Waterfront (r. xx/12) (n. 12/09)	3/10
(b)	DR-584	Budget Form for Tax Collectors Budget Schedule (r. xx/12 2/94)	12/94
(c)	DR-585	Minimum Standards Contract (n. 8/77)	8/77
(58)		No change.
(59)	DR-591	Application for Certified Cadastralist of Florida (r. 3/08) (n. 12/96)
			12/96
(60) through	(61)(b)	No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 195.095, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.253, 197.304, 197.3041, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS. History–New 10-12-76, Amended 4-11-80, 9-17-80, 5-17-81, 1-18-82, 4-29-82, Formerly 12D-16.02, Amended 12-26-88, 1-9-92, 12-10-92, 1-11-94, 12-27-94, 12-28-95, 12-25-96, 12-30-97, 12-31-98, 2-3-00, 1-9-01, 12-27-01, 1-20-03, 1-26-04, 12-30-04, 1-16-06, 10-2-07, 3-30-10,_________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Governor and Cabinet of the State of Florida

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: March 20, 2012

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: July 1, 2011 (Vol. 37, No. 26, pp. 1785-1792) Florida Administrative Weekly