Summary


The proposed amendments to Rule 12D-16.002, F.A.C., adopt, by reference, 2021 law changes to the following forms: Repeal Form DR-413, Affidavit of Proof of Publication. This repeal removes the form rendered obsolete by the proof of publication provided in sections 50.041 and 50.051, F.S., effective January 1, 2022, as amended by sections 5-6, Chapter 2021-17, L.O.F. 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 as provided in Chapter 50, F.S. Sections 5 and 6 of the law revises the uniform affidavit to be used when providing proof of publication of required advertisements and provides that a copy of the entire webpage for internet publications is to be provided. The requirement for school districts to submit a copy of Department of Education Forms ESE-139 (obsolete) and ESE-524A (needed information is provided on ESE-524) is removed. 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. The amendments add the annual household income limitation for persons age 65 and older to qualify for an additional homestead exemption to the form, and adds provisions to allow a person receiving the household exemption to notify the property appraiser by May 1 if the household income exceeds the 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. The proposed amendments remove the annual household income submission requirement for limited income persons age 65 and older who receive an additional homestead exemption, add information about where the annual income limitations are available on the Department’s website, add acceptable forms of documentation to establish an applicant’s age, and update the signatory requirements for persons to execute this sworn statement of household income. 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. The proposed amendments 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. In addition, the format of the information provided in the form is modified.