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2021 Legislation


Rule Number: 12D-7.004
Rule Title:Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans

Rule Number: 12D-7.005
Rule Title:Exemption for Disabled Veterans Confined to Wheelchairs

Rule Number: 12D-7.0143
Rule Title:Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income Additional Homestead Exemption Up to $50,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year

Rule Number: 12D-8.0061
Rule Title:Assessments; Homestead Property Assessments at Just Value (Repeal)

Rule Number: 12D-8.0062
Rule Title:Assessments; Homestead; Limitations

Rule Number: 12D-8.0063
Rule Title: Assessment of Changes, Additions, or Improvements to a Homestead (Repeal)

Rule Number: 12D-8.0064
Rule Title:Assessments; Correcting Errors in Assessments of a Homestead

Rule Number: 12D-9.015
Rule Title:Petition; Form and Filing Fee

Rule Number: 12D-9.038
Rule Title:Public Notice of Findings and Results of Value Adjustment Board

Rule Number: 12D-17.002
Rule Title:Definitions

Rule Number: 12D-17.003
Rule Title: Truth in Millage ("TRIM") Compliance

Rule Number: 12D-17.004
Rule Title:Taxing Authority's Certification of Compliance; Notification by Department

Rule Number: 12D-17.006
Rule Title:Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds

Rule Number: 12D-18.003
Rule Title:Non-Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes

Rule Number: 12D-18.005
Rule Title:Adoption of Non-Ad Valorem Assessment Roll

Rule Number: 12D-18.011
Rule Title:Incorporation of Forms (Repeal)

Rule Number: 12D-16.002
Rule Title:Index to Forms

Next Step:The Department did not receive a request for the November 16, 2021, hearing. Therefore, the hearing has been canceled. The Department will post further updates as they become available.
  
Forms:
Form DR-413 Affidavit of Proof of Publication
Form DR-486 Petition to the Value Adjustment Board - Request for Hearing
Form DR-487 Certification of Compliance
Form DR-501SC Adjusted Gross Household Income Sworn Statement and Return
Form DR-500AR Removal of Homestead Exemptions(s) [front side of form]; Automatic Renewal for Homestead Exemption [back side of form]
Form DR-534 Application for Installment Payment of Property Taxes


Workshop Information:November 16, 2021
Draft Rule Language:November 16, 2021
Notice of Rule Development:November 1, 2021 (Vol. 47, No. 212, PP. 5110-5114)

Purpose:  The purpose of the proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., is to remove references to the provisions of Rule 12D-8.0061, F.A.C., proposed to be repealed. The purpose of the proposed amendments to Rule 12D-7.0143, F.A.C., Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income (proposed new title), is to reflect changes to section 196.075, F.S., by Chapter 2021-208, L.O.F. These changes remove the requirement for people 65 and older with limited income who receive an additional homestead exemption to provide an annual statement of household income to the property appraiser, require the property appraiser to notify taxpayers of the annual household income limitation adjusted for the cost of living, and require people receiving the additional exemption to notify the property appraiser by May 1, if the household income exceeds the limitation for that tax year.

The purpose of repealing Rule 12D-8.0061, F.A.C., is to remove an unnecessary rule that is redundant of section 193.155(3)(a), F.S.
The purpose of amending Rule 12D-8.0062, F.A.C., is to remove reference to Rules 12D-8.0061 and Rule 12D-8.0063, F.A.C., proposed for repeal, and to remove an unnecessary reference to Rule 12D-8.0064, F.A.C.
The purpose of repealing Rule 12D-8.0063, F.A.C., is to remove rule provisions that are redundant of section 193.155(4)(b), F.S., or that have become obsolete.
The purpose of amending Rule 12D-8.0064, F.A.C., is to remove references to a rule proposed for repeal, Rule 12D-8.0063, F.A.C.

The purpose of the amendment to Rule 12D-9.015, F.A.C., is to incorporate the provisions of section 194.011(3) F.S., amended by section 1, Chapter 2021-209, L.O.F., which allow condominium associations, cooperative associations, and homeowners’ associations to file a single joint petition on behalf of its member unit owners with the value adjustment board.

The purpose of the amendments to Rule 12D-9.038, F.A.C., is to align the rule with amendments to section 194.037, F.S., as amended by section 19, Chapter 2021-17, L.O.F., which allow the value adjustment board clerk to publish notices of disclosure of tax impact as an Internet-only publication on the newspaper’s website as provided in Chapter 50, F.S.

The purpose of amending Rules 12D-17.002, 17.003, 17.004, and 17.006, F.A.C., is to allow taxing authorities to electronically publish notices and advertisements as provided in Chapter 50 and section 200.065, F.S.

The purpose of amending Rule 12D-18.003, F.A.C., is to align the rule with amendments to Chapter 50, F.S., by Chapter 2021-17, L.O.F., effective January 1, 2022, which allows a local government to publish its notice of intent to use the uniform method of collection for collecting non-ad valorem assessments on a newspaper’s website.
The purpose of amending Rule 12D-18.005, F.A.C., is to align the rule with the amendments to Chapter 50, F.S., which allows a local government to publish its notice of intent to adopt non-ad valorem assessments levied for the first time on a newspaper’s website.
The purpose of repealing Rule 12D-18.011, F.A.C., is to remove the duplication of the incorporation of forms that are incorporated by reference in Rule 12D-16.002, F.A.C.

The purpose of the proposed amendments to Rule 12D-16.002, F.A.C. (Index to Forms) is to repeal one form and amend five current forms relating to 2021 Legislative law changes. 

Repeal Form DR-413, Affidavit of Proof of Publication.

Amend Form DR-486, Petition to the Value Adjustment Board – Request for Hearing. Section 1, Chapter 2021-209, L.O.F., amends section 194.011(3), F.S., to add the word “units” to describe types of property for which condominium, cooperative or homeowners’ associations can file single joint petitions with the value adjustment board on behalf of association members who do not opt out of the petition.

Amend Form DR-487, Certification of Compliance. Section 21 of Chapter 2021-17, L.O.F., amends section 200.065, F.S., effective January 1, 2022, to allow for publishing an advertisement on a newspaper’s website or in a print newspaper will be as provided in Chapter 50, F.S. The requirement to provide a copy of the Department of Education Form ESE-524A was removed.

Amend Form DR-500AR, Removal of Homestead Exemption(s) [front side of form]; Automatic Renewal for Homestead Exemption [back side of form]. Section 1, Chapter 2021-208, L.O.F., amends section 196.075(5), F.S., adds the requirement that a taxpayer must notify the property appraiser by May 1 if their income exceeds the adjusted income limitation.

Amend Form DR-501SC, Adjusted Gross Household Income Sworn Statement and Return. Section 1, Chapter 2021-208, L.O.F., amends section 196.075, F.S., to remove the annual submission requirement of a statement of household income for limited income people who receive the additional homestead exemption. Update the document to be provided with the statement and signatory requirements.

Amend Form DR-534, Application for Installment Payment of Property Taxes. Section 13, Chapter 2021-31, L.O.F., amends section 197.222(1)(a), F.S., to require tax collectors to accept a late payment of the first installment for property tax through July 31 and to eliminate the 5% late payment and loss of discount penalty.