Florida Dept. of Revenue - 2025 Legislative Changes

Florida Proposed Rules

Rule Number: Rule Title

12D-16.002

Index to Forms

Next Step:

The Department received a written request for a workshop. The workshop was held on October 15, 2025, in Building 2, Room 1220, 2450 Shumard Oak Boulevard in Tallahassee. The agenda and materials from the workshop are available below.

Forms:

DR-403EB: The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida
DR-403V: The 20XX Revised Recapitulation of the Ad Valorem Assessment Roll Value Data
DR-489EB: The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida
DR-489V: The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data
DR-501, Original Application for Homestead and Related Tax Exemptions
DR-504AFH: Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property

Workshop Information:	October 15, 2025
Draft Rule Language (12D-9):	October 15, 2025
Draft Rule Language (12D-16.002):	October 15, 2025
Public Comments:	July 16, 2025 thru November 5, 2025
Notice of Rule Development (12D-9):	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 amendments to Rule 12D-16.002, F.A.C., is to implement statutory changes enacted by 2025 legislation. The draft rule amendments incorporate by reference amendments to six forms.

Amend Forms DR-403EB, DR-403V, DR-489EB, and DR-489V, to provide fields to report data on new affordable housing exemptions for the tax rolls for submission to the Department. And remove report data on expired enterprise zone exemptions, per s. 290.016, F.S.

Amend Form DR-504AFH, to update the form based on revisions to the existing nonprofit land lease exemption and the missing middle exemption; and adds two exemptions for multifamily projects on state-owned land and new multifamily projects on government-owned land. These changes are incorporated from section 16 of Chapter 2024-158, L.O.F and sections 16 through 20 of Chapter 2025-208, L.O.F., from the implementation of amended s. 196.1978, and newly created ss. 196.19781 and 196.19782, F.S.

Amend Form DR-501, to update the language of how the additional homestead exemption is adjusted annually based on an increase to the Consumer Price Index.