Florida Proposed Rules

Rule Number:Rule 12D-16.002
Rule Title:Index to Forms
Next Step:At the December 13, 2017, meeting, the Governor and Cabinet approved the Department's request to adopt this rule. The Department will file for certification with the Department of State on December 28, 2017. The rule will be effective on January 17, 2018.
DR-403EB proposed form
DR-403EB proposed form showing changes
DR-403V proposed form
DR-403V proposed form showing changes
DR-405 proposed form
DR-405 proposed form showing changes
DR-489EB proposed form
DR-489EB proposed form showing changes
DR-489V proposed form
DR-489V proposed form showing changes
DR-501 proposed form
DR-501 proposed form showing changes
DR-504 proposed form
DR-504 proposed form showing changes

Certification Package:December 28, 2017
JAPC Certification:December 28, 2017
Certification Letter to JAPC:December 21, 2017
Cabinet Meeting for Adoption:December 13, 2017
Notice of Public Meeting - Cabinet for Adoption: December 5, 2017 (Vol 43, No. 233, P. 5474)
Letter to JAPC:November 8, 2017
Letter from JAPC:November 6, 2017
Hearing Information:November 9, 2017
Package filed with JAPC:October 23, 2017
Notice of Proposed Rule:October 19, 2017 (Vol. 43, No. 203, PP. 4566-4568)
Cabinet Meeting for Hearing:October 17, 2017
Notice of Public Meeting - Cabinet for Hearing:October 10, 2017 (Vol. 43, No. 196, p. 4372)
Workshop Transcript:September 20, 2017
Workshop Information:September 20, 2017
Draft Rule Language:September 20, 2017
Notice of Rule Development:September 6, 2017 (Vol. 43, No. 173, PP. 3855-3856)

Purpose: 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.