Florida Administrative Code

(1) In accordance with Section 195.084, F.S., and upon written request to the Executive Director reasonably specifying the data requested, the Auditor General, tax collector, or property appraiser may obtain data collected or generated by the Department which has to do with value…

(1) All property appraisers involved in any way in legal proceedings in their official capacity shall, upon receipt of process, immediately furnish a copy of the initial pleading in the case to the Department, even if the Department is named as a party to the proceedings. Each ap…

(1) The language of Section 195.062, F.S., concerning the prohibition of the reassessment of lands due to the mere recordation of a plat on previously unplatted lands (until such time as development has begun) should be construed as directory and read in light of the statutory an…

(1) Each county property appraiser shall have and maintain the following: (a) Aerial photography suitable for the needs of his office. (b) Property ownership maps which will reflect the following: 1. Recorded subdivisions and/or unrecorded subdivisions, if being used for assessin…

(1) Upon approval of the final assessment roll by the Executive Director, the property appraiser shall notify all taxpayers of their final approved assessments and of the time period for filing petitions on the form provided by the Department. This form of notice shall be mailed …

(1) The applicable governmental body or agency shall notify the property appraiser in writing of any law, ordinance, regulation, or resolution it adopts imposing any limitation, regulation, or moratorium upon development or improvement of property as otherwise authorized by appli…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.015, 213.05 FS. History-New 10-12-76, Formerly 12D-10.01, Amended 12-31-98, Repealed 3-30-10.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.034, 194.035, 213.05 FS. History-New 10-12-76, Formerly 12D-10.02, Repealed 3-30-10.

(1) The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting of exemptions. The …

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 195.022, 200.069, 213.05 FS. History-New 10-12-76, Formerly 12D-10.04, Amended 1-11-94, 12-28-95, 12-31-98, 1-20-03, 12-30-04, Repealed 3-30-10.

Rulemaking Authority 194.011(5), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022, 200.069, 213.05 FS. History-New 4-4-04, Amended 12-30-04, Repealed 3-30-10.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 213.05 FS. History-New 10-12-76, Amended 11-10-77, Formerly 12D-10.05, Repealed 3-30-10.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 50, 194.032, 194.034, 194.037, 213.05 FS. History-New 2-12-81, Formerly 12D-10.06, Repealed 3-30-10.

(1) In accordance with Section 195.087(1), F.S., every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the property appraiser's office on or before June 1 of each year. (2) In accordance with…

(1) The budgets of tax collectors, when appropriate, will be reviewed in accordance with the procedures set forth in Section 195.087(2), F.S. (2) Budget requests will be evaluated by object code, using historical data and justification provided. (3) Approval will be made for the …

(1) The budgets of property appraisers will be reviewed according to the procedures in Section 195.087(1), F.S. (2) Budget requests will be evaluated by object code, using historical data and justification provided. (3) Approval will be made for the total amount of each appropria…

(1) Budget amendments are defined as line-item changes which either increase or decrease the total budget. Copies of approvals are provided to the official. (2) Budget transfers are defined as line-item changes between appropriation categories which do not change the total budget…

(1) Budget amendments are defined as line-item changes which either increase or decrease the total budget. Copies, as approved, are furnished to the official, and Board of County Commissioners. (Section 195.087(1)(a), F.S.) (2) Budget transfers are defined as line-item changes be…

The distribution of excess fees for each governmental unit shall be that portion of the excess fees that its fee payment represents to the officer's total fee income. In calculating this ratio, extend to five significant decimals. This will result in a percentage followed by thre…

The distribution of excess funds shall be distributed to each governmental unit in proportion to amounts billed and paid. In calculating this ratio, extend to five significant decimals. This will result in a percentage followed by three decimals; for example: $15,769 $578,639 = 0…

As used in this chapter, these definitions apply, unless the context clearly requires otherwise: (1) "Calculated monthly" means monthly interest accrues as of the first day of the month, calculated by dividing the annual rate by twelve. For example, if the rate of interest is 18 …

(1) Taxes are due and payable November 1 of the year they are assessed, or as soon after November 1, as the tax collector receives the certified tax rolls. Taxes are delinquent on April 1 of the year following the year of assessment, or after 60 days have expired from the date th…

(1) Unpaid taxes on real and personal property are delinquent on April 1 of the year following the year of assessment, except when the tax roll certifications required by Section 193.122, F.S., are late and the tax notices are sent less than 60 days before April 1, following the …

(1) Taxpayers whose tax liability was altered as a result of a value adjustment board (VAB) action must have at least 60 days from the mailing of a corrected tax notice to pay unpaid taxes due before delinquency. During the first 30 days after a corrected tax notice is sent, a fo…

(1) SALE OF SEIZED TANGIBLE PERSONAL PROPERTY. After the sale of personal property, the tax collector must distribute the proceeds in this order: (a) All expenses, fees and costs of selling the property must be paid. (b)1. If the remaining funds are sufficient to pay the delinque…

(1) This rule applies to errors made by tax collectors in the collection of taxes on real and personal property. A tax collector may correct any error of omission or commission made by him or her, including those described in Rule 12D-8.021, F.A.C. (2) The payment of taxes, inter…

(1) When property has been properly assessed in the name of the owner as of January 1 of the tax year, the property appraiser may not cancel the tax assessment because of a sale of the whole or a part of the property. The tax assessment is against the property, not the owner. (2)…

(1) By the 60th day after the tax certificate sale is completed, the tax collector must provide a report to the Board of County Commissioners on Discounts, Errors, Double Assessments, and Insolvencies, Form DR-505, Report of Discounts, Errors, Double Assessments, and Insolvencies…

(1) DEFINITIONS. (a) "Claim," "application," or "request" for refund is the submission of a completed Form DR-462, Application for Refund of Ad Valorem Taxes, incorporated by reference in Rule 12D-16.002, F.A.C., when required, to the tax collector. (b) "Certificate of correction…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 119.041, 119.09 FS. History-New 6-18-85, Formerly 12D-13.10, Amended 12-13-92, 1-2-01, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.053, 193.092, 197.122, 197.332, 197.432 FS. History-New 6-18-85, Formerly 12D-13.11, Amended 12-13-92, 12-31-98, 12-30-02, Repealed 4-5-16.

Land must not be subdivided or any plat filed until all taxes due and payable have been paid. At the request of the property appraiser, the tax collector must determine if there are any delinquent taxes, outstanding tax certificates or omitted years' taxes due by searching the pr…

(1) This rule applies when a taxpayer contests a tax assessment in circuit court. It does not apply when contesting an assessment before a value adjustment board (see Rule 12D-13.005, F.A.C.). (2) As provided in Section 194.171(3), F.S., a taxpayer must pay the amount he or she a…

(1)(a) When a property appraiser is required by law to impose penalties, he or she must list the penalties on the tax roll for collection by the tax collector. (b) When a tax collector is required by law to levy penalties, he or she must collect the penalties. (c) When either off…

(1) The property appraiser must certify the tax roll to the tax collector, value adjustment board, Board of County Commissioners, any taxing district, and any municipality. For taxing districts and municipalities, it is only necessary to certify that part of the roll that applies…

(1)(a) When any governmental unit purchases or acquires property for government purposes by any means except condemnation, the person who is transferring the property must pay all unpaid taxes, including the current year's taxes prorated to the date of transfer of title. This amo…

The tax collector must collect back assessments as provided in Section 193.092, F.S., together with taxes for the current year. If the back assessments are unpaid as of the date of delinquency, they will be subject to the same procedures as the current year's taxes. As with the c…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.332, 197.333, 197.383, 197.432, 197.4325 FS. History-New 6-18-85, Formerly 12D-13.20, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.162, 197.322, 197.332, 197.333, 197.344 FS. History-New 6-18-85, Formerly 12D-13.21, Repealed 4-5-16.

(1) The tax collector must notify taxpayers of their right to pre-pay taxes and non-ad valorem assessments by installment, as provided in Section 197.222(5), F.S. (2)(a) Any taxpayer who chooses to pay taxes by the installment method must file an application with the tax collecto…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.383, 219.075 FS. History-New 6-18-85, Formerly 12D-13.23, Amended 12-30-97, Repealed 4-5-16.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.322, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.24, Amended 12-13-92, 12-30-02, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.3632 FS. History-New 6-18-85, Formerly 12D-13.25, Amended 5-23-91, 12-13-92, 12-25-96, Repealed 4-5-16.

Rulemaking Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.222 FS. History-New 6-18-85, Formerly 12D-13.26, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.222, 197.3632, 197.432 FS. History-New 6-18-85, Formerly 12D-13.27, Amended 5-23-91, 12-13-92, 12-30-97, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.243, 197.252, 197.2524, 197.263 FS. History-New 6-18-85, Formerly 12D-13.28, Amended 12-20-01, Repealed 4-5-16.

(1) To participate in the tax deferral program, a property owner must submit an annual application to the tax collector by March 31 following the year in which the taxes and non-ad valorem assessments are assessed. A taxpayer must use Form DR-570, Application for Homestead Tax De…

(1) By November 1 of each year, the tax collector must notify each owner of homestead property on which taxes have been deferred to report the current value of all outstanding liens on the property. Within 30 days of notification, the owner must submit a list of all outstanding l…

(1) Any applicant denied a property tax deferral may appeal the tax collector's decision to the value adjustment board (VAB). The petition must be filed with the VAB within 30 days after the tax collector sends the notice of denial. (2) Any tax deferral applicant or recipient may…

Deferred payment tax certificates will be issued for all deferred taxes, but these tax certificates are exempt from the advertisement and public sale provisions of Section 197.432 or 197.4725, F.S. The tax collector must strike off each deferred payment tax certificate to the cou…