19382266, 12D-16.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 19382266

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ADMINISTRATION OF FORMS

Overview

RULE:

12D-16.002

Index to Forms

PURPOSE:

The purpose of amending this rule is to implement statutory changes enacted in the 2017 Legislative session and to update forms for statutory compliance. Amended forms include: Form DR-403EB, The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____County, Florida, to add new exemptions for the property appraiser to identify the number and value of exemptions for the tax roll certification; and Form DR-403V, The (tax year) Revised Recapitulation of the Ad Valorem Assessment Roll, Value Data, to add the new exemption types to the current list and update line references for calculations. 
The amended forms also include Form DR-405, Tangible Personal Property Tax Return, to add line 24 to include renewable energy source devices; update the schedules on page 2 of the form to include new line 24, enacted in section 3 of Chapter 2017-118, L.O.F.; and include the new inventory definition enacted in Chapter 2017-36, L.O.F. 
The amended forms further include two forms in the DR-489 series property appraisers use in the preliminary tax roll certification process to add exemptions to the current list on the DR-489EB, The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida; and to add to the exemptions listed on the Form DR-489V, The (tax year) Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data, and correct line references for calculations. 
Amendments to Form DR-501, Original Application for Homestead and Related Tax Exemptions, incorporate exemptions enacted in Chapter 2017-105, L.O.F., and other statutory changes as needed. 
Amendments to Form DR-504, Ad Valorem Tax Exemption Application and Return, incorporate changes enacted in Chapter 2017-36, L.O.F., which amended s. 196.1978, F.S., adding an exemption for affordable housing property in a multi-family project and other statutory changes as needed. 
The effect of these proposed amendments is that affected parties will have updated forms available that comply with current law.

SUBJECT:

Amending forms taxpayers use when applying for exemptions and filing the tangible personal property return, forms property appraisers use in the tax roll certification process with the Department, and forms used for disapproving exemptions to the taxpayer.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS.

PRINT PUBLISH DATE:

9/6/2017 Vol. 43/173

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12D-16.002&PDate=9/6/2017&Section=1

REFERENCE MATERIALS:

No reference(s).

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