The purpose of amending this rule is to implement statutory changes enacted in the 2017 Legislative session and to update forms for statutory compliance. Amended forms include: Form DR-403EB, The (tax year) Ad Valorem Assessment Rolls Exemption ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of amending this rule is to implement statutory changes enacted in the 2017 Legislative session and to update forms for statutory compliance. Amended forms include: Form DR-403EB, The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____County, Florida, to add new exemptions for the property appraiser to identify the number and value of exemptions for the tax roll certification; and Form DR-403V, The (tax year) Revised Recapitulation of the Ad Valorem Assessment Roll, Value Data, to add the new exemption types to the current list and update line references for calculations.

The amended forms also include Form DR-405, Tangible Personal Property Tax Return, to add line 24 to include renewable energy source devices; update the schedules on page 2 of the form to include new line 24, enacted in section 3 of Chapter 2017-118, L.O.F.; and include the new inventory definition enacted in Chapter 2017-36, L.O.F.

The amended forms further include two forms in the DR-489 series property appraisers use in the preliminary tax roll certification process to add exemptions to the current list on the DR-489EB, The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida; and to add to the exemptions listed on the Form DR-489V, The (tax year) Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data, and correct line references for calculations.

Amendments to Form DR-501, Original Application for Homestead and Related Tax Exemptions, incorporate exemptions enacted in Chapter 2017-105, L.O.F., and other statutory changes as needed.

Amendments to Form DR-504, Ad Valorem Tax Exemption Application and Return, incorporate changes enacted in Chapter 2017-36, L.O.F., which amended s. 196.1978, F.S., adding an exemption for affordable housing property in a multi-family project and other statutory changes as needed.

The effect of these proposed amendments is that affected parties will have updated forms available that comply with current law.

SUBJECT AREA TO BE ADDRESSED: Amending forms taxpayers use when applying for exemptions and filing the tangible personal property return, forms property appraisers use in the tax roll certification process with the Department, and forms used for disapproving exemptions to the taxpayer.

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, 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, 197.3632, 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.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: September 20, 2017, 10:00 a.m.

PLACE: Room 1221, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The agenda for this workshop will include specific information about how to participate in this meeting. You can join this meeting by attending in person or using your computer for a webinar broadcast. The agenda is on the Department’s website at http://floridarevenue.com/rules/Pages/default.aspx

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 by telephone at [phone] or by email at [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 RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Mike Cotton, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone: [phone], email: [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.