2022 Legislation
| Rule Number: |
Rule Title: |
| 12D-7.003 | Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Ex-Service Members, Spouses |
| 12D-9.005 |
Duties of the Board |
12D-16.002
|
Index to Forms
|
| Next Step: | At the August 23, 2022, meeting, the Governor and Cabinet approved the Department's request to adopt these rules,
if the substance of the proposed rules remain unchanged upon reaching the date applicable for final adoption. The Department filed Rules 12D-7.003 and 12D-9.005, F.A.C., for certification with the Department of State on October 18, 2022,
and will be effective on January 1, 2023. The Department filed Rule 12D-16.002, for certification with the Department of State on October 31, 2022, and will be effective on November 20, 2022. The forms will be effective on
January 1, 2023. |
| | |
Forms:
|
Form DR-465 Application for Catatstrophic Event Tax Refund (New)
Form DR-490 Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser
Form DR-482 Application and Return for Agricultural Classification of Lands
Form DR-490 Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser
Form DR-501 Original Application for Homestead and Related Tax Exemptions
Form DR-465 Application for Catastrophic Event Tax Refund (New)
Form DR-485C Decision of the Value Adjustment Board – Catastrophic Event Tax Refund (New)
Form DR-486 Petition to the Value Adjustment Board- Request for Hearing
Form DR-522 Report of Total Reductions in Taxes from Catastrophic Events (New)
|
| Certification Package: | October 31, 2022 (12D-16.002) |
| Certification Package: | October 18, 2022 (12D-9.005) |
| Certification Package: | October 18, 2022 (12D-7.003) |
| Letter to JAPC: | October 5, 2022 (Rule 12D-16.002) |
| Letter from JAPC: | September 14, 2022 (Rule 12D-16.002) |
| Notice of Change: | September 30, 2022 (Vol. 48, No. 191, p. 4028) |
| Letter to JAPC: | September 28, 2022, Rules 12D-7.003 and 12D-9.005 |
| Hearing Information: | September 20, 2022 |
| Package filed with JAPC: | August 30, 2022 |
| Notice of Proposed Rule: | August 30, 2022 (Vol. 48, No. 169, PP. 3485 - 3490) |
| Cabinet Meeting for Hearing: | August 23, 2022 |
| Notice of Public Meeting - Cabinet for Hearing: | August 12, 2022 (Vol. 48, No. 157 P. 3222) |
| Comments: | July 14, 2022 thru September 19, 2022 |
| Workshop Information: | July 26, 2022 |
| Draft Rule Language: | July 26, 2022 |
| Notice of Rule Development: | July 12, 2022 (Vol. 48, No. 134, PP. 10-12) |
Purpose: The purpose of the proposed amendment to Rule 12D-7.003, F.A.C., is to reflect changes to section 12 of Chapter 2022-97, Laws of Florida amending s. 196.202, F.S., changing the exemption amount from $500 to $5,000.
The purpose of the proposed amendment to Rule 12D-9.005, F.A.C., is to incorporate the provisions of section 194.032(1)(b), F.S., as amended by sections 4, 14 and 15 of Chapter 2022-97, Laws of Florida.
The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to amend four current forms and create three forms relating to 2022 Legislative law changes.
Amend Form DR-482, Application and Return for Agricultural Classification of Lands. 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 will align the form to s. 193.4613, F.S. (Sections 2 and 3, Chapter 2022-97, L.O.F.)
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 due to a catastrophic event.
Amend Forms DR-501, Original Application for Homestead and Related Tax Exemptions, and Form DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser. 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, amended in s. 196.202(1), F.S. (Section 12, Chapter 2022-97, L.O.F.)
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 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.
