Florida Proposed Rules

Purpose:    Section 200.068, F.S., as amended by section 3 of SB 4-F, updates maximum millage rate calculations. The purpose of the draft amendment to Rule 12D-17.004, F.A.C., is to modify the maximum millage rate calculations to adopt the rolled-back rate from subsection (1) rather than using prior year's maximum millage and personal income adjustments.

The purpose of draft amendments to Rule 12D-16.002, F.A.C., is to implement statutory changes enacted by 2026 legislation. The draft rule amendments incorporate by reference amendments to ten forms.

Amend forms DR-403EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ___________ County, Florida, and DR-489EB, The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ________ County, Florida. The draft amendments create a new line for property appraisers to report the exemption breakdown to list the multifamily projects subject to land use restriction agreements.
Amend form DR-482, Application and Return for Agricultural Classification of Lands, to require owners of packinghouse land to apply with the property appraiser for an assessment limitation.
Amend forms DR-403V, The 20XX Revised Recapitulation of the Ad Valorem Assessment Roll Value Data, DR-489V, The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data, and the create new form, DR-482MH, Application for Assessment of Mobile Home Parks, to implement changes to new section 193.626 F.S, as amended by 9 and 10 by HB 7031-E. The property appraiser capture and report the mobile home park assessment limitations on the recap forms. Create a new application for an assessment limitation for mobile home park owners to apply with the county property appraiser each year.
Amend forms DR-420MM, Maximum Millage Levy Calculation, Final Disclosure, and DR-420-MM-P, Maximum Millage Levy Calculation, Preliminary Disclosure. The draft amendment updates the language as amended by changes to sections 200.001 and 200.068, F.S., to change the maximum millage rate language from "calculated" to "authorized" per section 200.065(5), F.S.
Amend form DR-452, Return of Real Property in Attempt to Establish Adverse Possession Without Color of Title. The draft amendment adds a section for notarizing the attestation clause as required by section 95.18(3), F.S. Amend form DR-528, Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments. The draft amendment adds the option for a property owner to make online payments for property taxes to the tax collector.