Purpose


The purpose of the proposed amendments to Rule 12D-16.002, F.A.C. (Index to Forms) is to repeal one form and amend five current forms relating to law changes. Repeal Form DR-413, Affidavit of Proof of Publication. Section 4 of Chapter 2019-71, L.O.F., amends section 117.05, F.S., to allow notaries of public to notarize electronic signatures on documents. The form is not necessary to administer section 117.05, F.S. Amend Form DR-486, Petition to the Value Adjustment Board – Request for Hearing. Section 1, Chapter 2021-209, L.O.F., amends section 194.011(3), F.S., to add the word “units” to describe types of property for which condominium, cooperative or homeowners’ associations can file single joint petitions with the value adjustment board on behalf of association members who do not opt out of the petition. Amend Form DR-487, Certification of Compliance. Section 21 of Chapter 2021-17, L.O.F., amends section 200.065, F.S., effective January 1, 2022, to allow for publishing an advertisement on a newspaper’s website or in a print newspaper will be as provided in Chapter 50, F.S. The requirement to provide a copy of the Department of Education (DOE) Form ESE-524A was removed because DOE repealed the form. The Department of Revenue uses information captured on the DOE Form ESE-524. The TRIM email address and website have been updated. Amend Form DR-500AR, Removal of Homestead Exemption(s) [front side of form]; Automatic Renewal for Homestead Exemption [back side of form]. Section 1, Chapter 2021-208, L.O.F., amends section 196.075(5), F.S., adds the requirement that a taxpayer must notify the property appraiser by May 1 if their income exceeds the adjusted income limitation. Amend Form DR-501SC, Adjusted Gross Household Income Sworn Statement and Return. Section 1, Chapter 2021-208, L.O.F., amends section 196.075, F.S., to remove the annual submission requirement of a statement of household income for limited income people who receive the additional homestead exemption. Added a list of proof of age to provide to the property appraiser when applying for the exemption the first time. Updated the supporting documentation of IRS returns and earning statements. And updated the certification and form instructions. Amend Form DR-534, Application for Installment Payment of Property Taxes. Section 13, Chapter 2021-31, L.O.F., amends section 197.222(1)(a), F.S., to require tax collectors to accept a late payment of the first installment for property tax through July 31 and to eliminate the 5% late payment and loss of discount penalty. Updated the format of the information. Rule text is posted on the Department’s website at http://floridarevenue.com/rules.