Purpose


The purpose of the proposed amendments to Rule 12D-16.002, F.A.C. (Index to Forms) is to amend four current forms and create three new forms relating to 2022 legislative changes effective January 1, 2023. Amend Form DR-482, Application and Return for Agricultural Classification of Lands. Sections 2 and 3, Chapter 2022-97, L.O.F., creates section 193.4613, F.S. The application for agricultural classification includes the assessment of land used in the production of aquaculture products. Additional changes align the form to s. 193.4613, F.S. Amend Forms DR-501, Original Application for Homestead and Related Tax Exemptions, and Form DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser. Sections 12 and 13, Chapter 2022-97, L.O.F., amends section 196.202(1), F.S., to increase the homestead property exemption for every widow, widower, blind person, and totally and permanently disabled person who is a bona fide Florida resident from $500 to $5,000. To implement sections 14 and 15 of Chapter 2022-97, L.O.F., which creates section 197.319, F.S., to create Forms DR-465, DR-485C and DR-522 and amend Form DR-486. Create Form DR-465, Application for Catastrophic Event Tax Refund. Allows a taxpayer to apply for a refund of property taxes paid for residential improved property rendered uninhabitable for at least 30 days due to a catastrophic event. Amend Form DR-486, Petition to the Value Adjustment Board – Request for Hearing. Updates the petition form to allow a taxpayer to appeal the denial of a refund of taxes due to a catastrophic event to the value adjustment board. Create Form DR-485C, Decision of the Value Adjustment Board – Catastrophic Event Tax Refund. Provides the value adjustment board a form to render a decision on a taxpayer’s appeal of the property appraiser’s denial of an application for refund of taxes due to a catastrophic event. Create Form DR-522, Report of Total Reductions in Taxes from Catastrophic Events. Provides the tax collectors with a report to annually notify the Department of Revenue by September 1 of the total reduction in taxes for all properties that qualified for a refund of property taxes paid for residential improved property rendered uninhabitable for at least 30 days. Rule text is posted on the Department’s website at http://floridarevenue.com/rules.