The proposed amendments to Rule 12D-16.002, F.A.C., are necessary to incorporate, by reference, amended Forms DR-490PORT, DR-501, DR-501CC, DR-501DV, DR-501RVSH, DR-504, DR-504CS, DR-504HA, DR-504S, and new Forms DR 504AFH, ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The proposed amendments to Rule 12D-16.002, F.A.C., are necessary to incorporate, by reference, amended Forms DR-490PORT, DR-501, DR-501CC, DR-501DV, DR-501RVSH, DR-504, DR-504CS, DR-504HA, DR-504S, and new Forms DR 504AFH, DR 504ED, and DR 504W.

The proposed amendments to Forms DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, DR-501, Original Application for Homestead and Related Tax Exemptions and DR-501RVSH, Certificate for Transfer of Homestead Assessment Difference, will extend the timeframe from two to three years for a property owner to transfer the accrued benefit from certain assessment limitations on homestead property, as provided in subsection 193.155(8), F.S., amended by Chapter 2020-175, L.O.F.

The proposed amendments to Forms DR-501 and DR-501DV, Application and Return for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability and Surviving Spouse, will provide for the surviving spouse to continue to receive the ad valorem tax discount granted to the veteran after his or her death, as provided by subsection 196.082(3), F.S., amended by Chapter 2020-179, L.O.F. Additional proposed amendments to Form DR-501DV will remove obsolete provisions regarding the residency of the veteran when entering military service and outdated or unnecessary statutory citations.

Additional proposed amendments to Form DR-501 will provide sections for a veteran or surviving spouse of a veteran to apply for an exemption and be made aware they may qualify for a prorated refund as a result of receiving the exemption, as provided by subsection 196.081(1)(b), F.S., amended by Chapter 2020-140 L.O.F.; move the sections on page 2 for the first responder who is totally and permanently disabled or his or her spouse to apply for an exemption; relocate information for the applicant to contact the property appraiser for questions about an exemption to under the signature line; move Parcel ID space to before “Legal description;” remove language about the exemption being “$25,000 to $50,000;” and add “Instrument number” space after Book/Page/Date.

The purpose of the proposed amendments to Form DR-504, Ad Valorem Tax Exemption Application and Return, is to provide clarification to taxpayers and property appraisers on documentation required to apply for each type of exemption. With the amendment to Form DR-504, the Department is creating three new forms for specific ad valorem exemptions: Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property; Form DR-504ED, Ad Valorem Tax Exemption Application and Return for Educational Property; and Form DR-504W, Ad Valorem Tax Exemption Application and Return for Not-for-Profit Sewer and Water Company and Not-for-Profit Water and Wastewater Systems. The simplified applications clarify the filing process for taxpayers. Form DR-504AFH will reflect section 196.1978(2), F.S., change from a multifamily project discount to an exemption.

The purpose of the proposed amendments to Forms DR-501CC, Ad Valorem Tax Exemption Application and Return for Proprietary Continuing Care Facility, DR-504CS, Ad Valorem Tax Exemption Application and Return for Charter School Facilities, DR-504HA, Ad Valorem Tax Exemption Application and Return for Nonprofit Homes for the Aged, and DR-504S, Individual Affidavit for Ad Valorem Tax Exemption - Homes for the Aged, is to remove the notarization requirement since notarization is not specifically required by Florida law. Additional proposed amendments include updating the application titles, statute references, and clarify questions and instructions. When in effect, the amendments will reduce taxpayer burden by eliminating the requirement for forms to be notarized, since notarization is not specifically required by Florida law.

SUMMARY: The proposed amendments to Rule 12D-16.002, F.A.C., incorporate, by reference, amended Forms DR-490PORT, DR-501, DR-501CC, DR-501DV, DR-501RVSH, DR-504, DR-504CS, DR-504HA and DR-504S; and new Forms DR-504AFH, DR-504ED, DR-504W. Affected parties will have updated forms available that comply with current law.

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 a 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) FS.

LAW IMPLEMENTED: 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, 196.011, 196.015, 196.031, 196.075, 196.081, 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, 197.318, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 218.12, 218.125, 218.131, 218.66, 218.67 FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE,TIME AND PLACE SHOWN BELOW(IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: October 15, 2021, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building 2, Room 1220, Tallahassee, Florida 32399.

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: Mike Cotton at [phone]. 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 RULE IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

12D-16.002 Index to Forms.

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

	Form Number	Form Title	Effective Date
(2)	Through (30)(a)	No change.
(b)	DR-490PORT	Notice of Denial of Transfer of Homestead Assessment Difference (r. xx/xx 11/12)	xx/xx 3/10
		https://www.flrules.org/Gateway/reference.asp?No=Ref-_____
(31)	Through (38)	No change.
(39)(a)	DR-501	Original Application for Homestead and Related Tax Exemptions (r. xx/xx)	xx/xx 09/18
(b)	DR-501A	No Change.
(c)	DR-501CC	Ad Valorem Tax Exemption Application and Return for Proprietary Continuing Care Facility ( r. xx/xx 11/12)	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref-_____01794
(d)	DR-501DV	Application and Return for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability and Surviving Spouse (r. xx/xx n. 11/12)	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref-_____01795
(e)	Through (f)	No change.
(g)	DR-501RVSH	Certificate for Transfer of Homestead Assessment Difference (r. xx/xx 11/12)	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref-______01798
(39)(h)	Through (40)	No change.
(41)(a)	DR-504	Ad Valorem Tax Exemption Application and Return for - Charitable, Religious, Scientific, Literary Organizations, Hospitals, Nursing Homes, and Homes for Special Services (r. xx/xx 1/18)	xx/xx 1/18
		https://www.flrules.org/Gateway/reference.asp?No=Ref-_____09023
(b)	DR-504AFH	Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property (n. xx/xx)	xx/xx
		https://www.flrules.org/Gateway/reference.asp?No=Ref_____
(c)(b)	DR-504CS	Ad Valorem Tax Exemption Application and Return for - Charter School Facilities (r. xx/xx n. 12/00)	xx/xx 1/01
		https://www.flrules.org/Gateway/reference.asp?No=Ref_____
(d)	DR-504ED	Ad Valorem Tax Exemption Application and Return for Educational Property (n. xx/xx)	xx/xx
		https://www.flrules.org/Gateway/reference.asp?No=Ref_____
(e)(c)	DR-504HA	Ad Valorem Tax Exemption Application and Return for – Nonprofit Homes for the Aged (r. xx/xx n. 11/01)	xx/xx 12/01
		https://www.flrules.org/Gateway/reference.asp?No=Ref_____
(f)(d)	DR-504S	Individual Affidavit for Ad Valorem Tax Exemption-Homes for the Aged (r. xx/xx 11/12)	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref_____-01802
(g)	DR-504W	Ad Valorem Tax Exemption Application and Return for Not-for-Profit Sewer and Water Company and Not-for-Profit Water and Wastewater Systems (n. xx/xx)	xx/xx
		https://www.flrules.org/Gateway/reference.asp?No=Ref_____
(42)	Through (61)	No change.

 

Rulemaking Authority 195.027(1) FS. Law Implemented 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, 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, 197.318, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 218.12, 218.125, 218.131, 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, 11-1-12, 9-10-15, 4-5-16, 6-14-16, 1-9-17, 9-19-17, 1-17-18, 4-10-18, 9-17-18, 7-9-19, 12-7-20, xx-xx-xx.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Mike Cotton

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet.

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: 09/21/21

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: November 23, 2020.