Florida Proposed Rules
| Rule Number: Rule Title |
| 12D-17.001 | Scope. |
| 12D-17.002 | Definitions. |
| 12D-17.003 | Truth in Millage ("TRIM") Compliance. |
| 12D-17.0035 | Instructions and Calculations. |
| 12D-17.004 | Taxing Authority's Certification of Compliance; Notification by Department. |
| 12D-17.005 | Taxing Authorities in Violation of Section 200.065, Florida Statutes. |
| 12D-17.006 | Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds. |
| 12D-17.007 | Taxing Authorities Failing to Timely File Certification; Forfeiture of State Revenue Sharing Funds. |
| 12D-17.008 | Computation of Time. |
| 12D-17.009 | Tax Roll Approval; Extended Time Frames; Method of Adjustment of Millage. |
| 12D-17.010 | Certification of Compliance and Application. |
| 12D-16.002 | Index to Forms. |
|
| Next Step: | A workshop will be held, if requested in writing, at 9:30 am on October 15, 2025, in Room 1220,
Building 2, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the workshop are available below. |
|
Forms: |
DR-420: Certification of Taxable Value
DR-420DEBT: Certification of Voted Debt Millage
DR-420MM: Maximum Millage Levy Calculation, Final Disclosure
DR-420MM-P: Maximum Millage Levy Calculation, Preliminary Disclosure
DR-420S: Certification of School Taxable Value
DR-420TIF: Tax Increment Adjustment Worksheet
DR-421: Certification for Taxing Authorities That Do Not Levy Ad Valorem Taxes
DR-422DEBT: Certification of Final Voted Debt Millage
DR-501PGP: Application for Assessment Reduction for Living Quarters of Parents or Grandparents
DR-428B: Maximum Millage Calculation, General Information for Fiscal Year - 2009-10 and Thereafter (REPEAL)
DR-487: Certification of Compliance
DR-487V: Vote Record for Final Adoption of Millage Levy
|
| Workshop Information: | October 15, 2025 |
| Draft Rule Language (12D-17): | October 15, 2025 |
| Draft Rule Language (12D-16.002): | October 15, 2025 |
| Notice of Rule Development (12D-17): | September 26, 2025 (Vol. 51, No. 188) |
| Notice of Rule Development (12D-16.002): | September 26, 2025 (Vol. 51, No. 188) |
Purpose:
The purpose of the draft amendments to Rule Chapter 12D-17, Truth in Millage ("TRIM") Compliance, is to repeal obsolete rule provisions and references, update references, incorporate forms by reference, provide property appraisers the
method to submit the TRIM Compliance Package using the Departmet's OASYS Electronic Truth in Millage (eTRIM) internet-based system, and to clarify the TRIM compliance process.
The purpose of the draft amendments is to: (1) remove the obsolete rule reference to Chapter 12-10, F.A.C., from Rule 12D-17.001, F.A.C.; (2) update terms used in Chapter 12D-17 and remove obsolete terms no longer used from Rule
12D-17.002, F.A.C.; (3) incorporate forms and add eTRIM to the submission process, in Rule 12D-17.003, F.A.C.; (4) provide for calculations of budget information by school districts in Rule 12D-17.0035, F.A.C.; (5) provide instructions
for taxing authorities and school districts to submit forms in the compliance process to the Department, provide for the electronic Truth in Millage system for completing requirements, and provide for the incorporation of forms by reference
in Rule 12D-17.004, F.A.C.; (6) include updates to language in Rule 12D-17.005, F.A.C.; (7) update process for disbursement and provide for incorporation of referenced forms in Rule 12D-17.006, F.A.C.; (8) remove obsolete references to
Chapter 12-10, F.A.C., as revised, and provide for the incorporation by reference of forms in Rule 12D-17.007, F.A.C.; (9) provide clarity by removing archaic language from Rule 12D-17.008, F.A.C.; (10) allow for sending TRIM notices
electronically in Rule 12D-17.009, F.A.C.; and (11) provide for the incorporation by reference of forms in Rule 12D-17.010, F.A.C.
The purpose of the draft amendments to Rule 12D-16.002, F.A.C. (Index to Forms), is to incorporate by reference, amended forms to provide for submitting all forms used in administering the Truth in Millage (TRIM) requirements,
using the Department's electronic Oversight and Assistance System (OASYS eTRIM), to clarify the information to be completed by taxing authorities, to remove obsolete critical capital outlay or critical operating needs and specific
year references in the forms, to clarify the levy of the voted debt service millage.
