The proposed amendments to Rule 12D-16.002, F.A.C., amend four current forms and create three new forms 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., to include assessment of land used in the production of aquaculture products on the application and return for agriculture classification. Additional changes align the form to section 193.4613, F.S. Amend Forms DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser and DR-501, Original Application for Homestead and Related Tax Exemptions. Sections 12 and 13, Chapter 2022-97, L.O.F., amends section 196.202(1), F.S., to increase the exemption for every widow, widower, blind person, or totally and permanently disabled person who is a bona fide Florida resident from $500 to $5,000. Create Form DR-465, Application for Catastrophic Event Tax Refund. Section 14, Chapter 2022-97, L.O.F., creates section 197.319(2), F.S., which 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. Create Form DR-485C, Decision of the Value Adjustment Board – Catastrophic Event Tax Refund. Section 14, Chapter 2022-97, L.O.F., creates section 197.319(4), F.S., which allows the value adjustment board to render a decision on a taxpayer’s appeal of the property appraiser’s denial of a refund application for 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. Section 14, Chapter 2022-97, L.O.F., creates section 197.319(4), F.S., which allows a taxpayer to appeal the denial of a refund application to the property appraiser for property taxes paid for residential improved property rendered uninhabitable for at least 30 days due to a catastrophic event. Create Form DR-522, Report of Total Reductions in Taxes from Catastrophic Events. Section 14, Chapter 2022-97, L.O.F., creates section 197.319(5), F.S., which directs the tax collector 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.