Florida Dept. of Revenue - Rule 12D-16.002: Index to Forms (2024 Constitutional Amendment and Form Updates)

Florida Proposed Rules

Rule Number: Rule Title

12D-16.002

Index to Forms

Next Step:

The Department will present this rule to the Governor and Cabinet during the regularly-scheduled Cabinet meeting June 10, 2025, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place at 9:00 a.m. in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website

Forms:

DR-420FC: Distribution to Fiscally Constrained Counties Application
DR-462: Application for Refund of Ad Valorem Taxes
DR-490: Notice of Disapproval of Application for Property Tax Exemption or Classification by The County Property Appraiser
DR-501: Original Application for Homestead and Related Tax Exemptions
DR-501PGP: Application for Assessment Reduction for Living Quarters of Parents or Grandparents
DR-504AFH: Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property
DR-510: Cancellation or Correction of Tax Certificate

~~Form DR-420FC: Distribution to Fiscally Constrained Counties Application~~
~~DR-490: Notice of Disapproval of Application for Property Tax Exemption or Classification by The County Property Appraiser.~~
~~DR-501: Original Application for Homestead and Related Tax Exemptions.~~

Cabinet Meeting for Hearing:	June 10, 2025
Notice of Public Meeting - Cabinet for Hearing:	June 3, 2025 (Vol. 51, No. 107)
Public Comments:	April 14, 2025 thru April 16, 2025
Workshop Information:	April 17, 2025 (canceled, no request received)
Draft Rule Language:	April 17, 2025
Notice of Rule Development:	April 3, 2025 (Vol. 51, No. 65)

Purpose: The purpose of the amendments to Rule 12D-16.002, F.A.C., is to implement law changes enacted in 2024 and amendments to other forms. The draft rule amendments incorporate by reference, amendments to forms.

Amend Form DR-420FC, Distribution to Fiscally Constrained Counties Application, to capture the reduction in ad valorem taxes from implementation of Section 196.031(1), F.S., which adjusts the value of the additional homestead exemption for inflation based on an increase in the Consumer Price Index (CPI). Also clarifies instructions for the form's completion as provided Section 218.136, F.S., as amended by Sections 1 and 2, Chapter 2024-261, L.O.F., and approved by voters in the November 5, 2024, General Election.

Amend Form DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser. Adds information that homestead exemption is subject to an annual adjustment for inflation.

Amend Form DR-501, Original Application for Homestead and Related Tax Exemptions. Adds information that the additional homestead exemption is adjusted annually based on an increase to the CPI and clarifies information collected on the application.

Amend Form DR-501PGP, Application for Assessment Reduction for Living Quarters of Parents or Grandparents. Updates based on Department's review for clarity and plain language.

Amend Form DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property. Reformat form for clarity.

Amend Forms DR-462, Application for Refund of Ad Valorem Taxes and DR-510, Cancellation or Correction of Tax Certificate. Provide instructions to county tax collector offices to submit the form through the OASYS, Refunds and Certificate System (RACS).