DEPARTMENT OF REVENUE
Property Tax Oversight ProgramRULE NO.: RULE TITLE:
12D-16.002: Index to FormsNOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 38, No. 14, April 6, 2012 issue of the Florida Administrative Weekly.
These changes are based on comments received by the Department from the public and from the Joint Administrative Procedures Committee of the Florida Legislature.
The Department has made a change to Subsection (39) of this proposed rule based on the 2012 Legislative amendment to Section 193.155, F.S., enacted in Section 5 of Chapter 2012-193, Laws of Florida, (HB 7097). This legislative amendment required the Department to provide a form designating the ownership share when a husband and wife abandon a jointly titled property. Proposed new form DR-501TS, incorporated by reference in new paragraph (j) of subsection (39) of Rule 12D-16.002, F.A.C., is the form to be used to designate ownership shares.
The proposed new rule text will be available at http://dor.myflorida.com/dor/property/legislation/rules/10ruledrafts.html and the new form will be available at http://dor.myflorida.com/dor/property/forms/forms4review.html. This version shows each addition and deletion to the original version of the rule text and form which were originally published in the Notice of Proposed Rule on April 6, 2012.
When adopted, subsection (39) of Rule 12D-16.002, will read as follows:
(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)
_____
(j)
DR-501TS
Designation of Ownership Share of Abandoned
Homestead (n. xx/12)
_____
(40) through (61)(b) No change.
Also, the Department has made a change to Form DR-528, Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments (example only), as incorporated by reference in Paragraph (b) of Subsection (51) of this proposed rule. This change is based on a comment from the public.
A revised version of this existing form is available at http://dor.myflorida.com/dor/property/forms/forms4review.html. This revised version shows the changes to the original version of the form that was published in the Notice of Proposed Rule on April 6, 2012.