Florida Administrative Code

(1) It is the responsibility of the taxing authority to notify the Department of its name, email address, mailing address, and the name of the person or official who is to receive all Truth in Millage ("TRIM") correspondence using the OASYS eTRIM system to add or update informati…

(1) Rolled-back rate. Specific instructions for calculating the rolled-back rate are contained in the Truth in Millage (TRIM) compliance instructions for completing a Certification of Taxable Value (form DR-420, incorporated by reference in Rule 12D-16.002, F.A.C.). The calculati…

(1) If an ordinance or resolution establishing a property tax millage levy is adopted, the taxing authority must file the TRIM Compliance Package including a Certification of Compliance (form DR-487, incorporated by reference in Rule 12D-16.002, F.A.C.), with the Department withi…

(1) The Department must review the TRIM Compliance Package including the Certification of Compliance, (form DR-487, incorporated by reference in Rule 12D-16.002, F.A.C.), made by the taxing authority, if filed, in the respects set forth elsewhere in this rule chapter. If the taxi…

(1) If a taxing authority files a certification of compliance which violates Section 200.065, F.S., but which is permitted to be cured by the process specified in Section 200.065(13)(c), F.S., then the Department will notify the taxing authority, as provided in subsection (2) of …

(1) Any taxing authority which has not certified compliance on a Certification of Compliance, (form DR-487, incorporated by reference in Rule 12D-16.002, F.A.C.), and provided all documentation as required in Section 200.065, F.S., or this rule chapter, will be subject to forfeit…

(1) The time periods specified in this rule chapter must be determined by using the date of certification of value by the property appraiser pursuant to Section 200.065(1), F.S., or July 1, whichever is later. This date must be the certification date, and it is immaterial whether…

(1) In the event that a review notice is issued by the Department in reviewing a tax roll pursuant to Section 193.1142(4) or (5), F.S., and Rule 12D-8.020, F.A.C., the following provisions must apply: (a) The property appraiser must make any necessary adjustment required by Secti…

Each year prior to November 1, or within 30 days of an ordinance or resolution adopting a millage levy, the taxing authority must file a Certification of Compliance, (form DR-487, incorporated by reference in Rule 12D-16.002, F.A.C.), with the Department. It is the duty of each t…

This chapter applies to non-ad valorem assessments including special assessments, which are, or have been, qualified to be liens on homestead real property. This rule chapter applies to property appraisers, tax collectors, and local governing boards which elect to implement the l…

(1) The definitions applicable under this rule chapter shall be those set forth in Sections 189.012, 197.102 and 197.3632, F.S., and Rules 12D-1.002 and 12D-13.001, F.A.C. (2) In addition, the following definitions shall apply: (a) "Ad valorem method of collection" means placemen…

(1) By complying with the provisions of this rule section, a local government may elect to use the ad valorem method of collection for any non-ad valorem assessments, including special assessments, which may have been in existence prior to the election to use the uniform method. …

(1) If the local government elects to use the procedures of Sections 197.363 through 197.3635, F.S., for non-ad valorem assessment collection, the property appraiser, tax collector, and local government shall establish agreements for data assembly and for the legal requirement of…

(1) The provisions of this rule section are applicable to non-ad valorem assessments levied for the first time, other than a non-ad valorem assessment levied under Section 163.08, F.S. (a) The public notice and hearing provisions of this rule section are not applicable to assessm…

(1) The chairman of the local governing board, or his designee, must certify the non-ad valorem assessment roll, on a compatible electronic medium tied to the property identification number, to the tax collector by September 15 of each year, or by September 25 for any county defi…

(1) Any non-ad valorem assessment, including a special assessment, collected pursuant to this rule chapter shall be included in the combined notice for ad valorem taxes and non-ad valorem assessment pursuant to Section 197.3635, F.S. (2)(a) One acceptable example format for the f…

(1)(a) A property appraiser may elect, if asked by a local government, to include special assessments on a tax roll pursuant to Section 197.363, F.S., after January 1, 1990, provided such assessments were included on a tax roll pursuant to a written agreement and were collected p…

(1) Effective January 1, 1990, no new non-ad valorem assessments, including new special assessments, may be collected pursuant to Section 197.363, F.S. New non-ad valorem assessments, new special assessments and non-ad valorem assessments for which an election has been made by a …

(1) Non-ad valorem assessments certified and collected pursuant to Section 197.3632, F.S., and special assessments certified and collected pursuant to Section 197.363, F.S., are made subject to all collection provisions of Chapter 197, F.S., including provisions relating to disco…

Rulemaking Authority 195.027(1), 197.3632(11), 197.3635 FS. Law Implemented 197.322, 197.363, 197.3631, 197.3632, 197.3635 FS. History-New 2-21-91, Amended 12-31-98, Repealed 6-13-22.

(1) Each county tax collector must provide a report to the Department of Revenue which includes information about each non-ad valorem assessment collected using the notice of taxes and referenced in Section 197.3632(5)(b), F.S. The following information must be included in the re…

The following definitions apply to this chapter: (1) Official or officials: Individuals who are elected or appointed to the offices of county tax collector or county property appraiser in the State of Florida. (2) Applicant: Individuals who apply for certification as a Certified …

(1) A Certified Florida Appraiser, Certified Florida Evaluator, Certified Cadastralist of Florida, Certified Florida Collector, and Certified Florida Collector Assistant program is established and administratered by the Department. (2) The five certifications are: (a) Certified F…

(1) To qualify for any of the certifications, an applicant must have at least 2 years experience in a Florida property appraiser's office, a Florida tax collector's office, or with the Department. To qualify for the special qualification salary, officials must meet all certificat…

(1) Any course approved for credit towards certification, recertification, or reinstatement must be approved by the Department through one of the two methods provided in paragraphs (a) and (b) before the course is taken for credit. The courses must impart expertise in one of the …

(1) Department sponsored courses will be announced at least 60 days before the course start date on the Department's Certification and Training webpage https://floridarevenue.com/property/Pages/Cofficial_Training.aspx. The continuing education courses include 4 hours of ethics tr…

(1) An applicant for certification shall provide the Department the following: (a) A completed Application for Florida Professional Certification (Form DR-4001, incorporated by reference in Rule 12D-16.002, F.A.C.). Form DR-4001 is available on the Department's Certification and …

(1) An applicant for certification will not be eligible for consideration by a committee until the certification fee is paid. Recertification fees are due January 1 of each year and are delinquent April 1. Certification and recertification fees shall be set as follows: (a) All ap…

(1) No certification shall be issued by the Department until the provisions of Rule 12D-19.006, F.A.C., are satisfied and the appropriate committee has recommended certification. The minutes of the meeting of the appropriate committee wherein a majority of the members present app…

(1)(a) To be recertified, Certified Florida Appraisers and Certified Florida Collectors must complete a minimum of 24 hours of approved courses that meet the criteria of subsection 12D-19.004(1), F.A.C., each calendar year and pay a recertification fee, as specified in paragraph …

(1) Once a professional designee's certification has expired, that person may apply to the Department for reinstatement. Such applicant must meet the reinstatement requirements in subsection (2), and receive approval for reinstatement from the Department and the committee. Applic…

The following definitions shall apply to property assessed by the Department: (1) Operating Property - All property owned by or leased to railroad and railroad terminal companies and directly related to the operation of railroads. Operating property shall be classified in one of …

All operating property within this state as of January 1 of the assessment year is subject to annual assessment by the Department of Revenue in accordance with the unit rule method of valuation. Although the Department shall appraise railroad operating property as a total operati…

The rolling stock of all private car and freight line and equipment companies operating in this state is subject to assessment by the Department of Revenue based on the total value of the average number of cars which are habitually present within this state. Rulemaking Authority …

(1) It shall be the duty of each railroad or railroad terminal company to return, on or before the first of April annually, a full and complete return verified by an officer or authorized representative of the company, in such form as the Department of Revenue may prescribe, show…

(1) It shall be the duty of all private car line and freight line and equipment companies operating rolling stock in Florida to return annually for taxation, on or before April 1, the average number of their cars which are normally and usually located in this state. The return sh…

(1) With reference to railroad and railroad terminal companies: (a) The Department shall examine the returns required by these regulations and such other information as the Department may obtain and shall determine the just value of the railroad and railroad terminal company's en…

The Department shall ascertain the value of each mile of maintrack, branch, switch, spur, and side track used in the operation of the reporting railroad and shall apportion value to each county, city, town and taxing district based on actual situs. Apportionment shall be made to …

Apportionment of the assessed value of the rolling stock of private car line or freight line and equipment companies to each county, city, town, and taxing district shall be made on the basis of the number of miles and location of main line track of respective railroads over whic…

Should any railroad, railroad terminal company, private car line or freight line and equipment company fail to make complete and correct returns required herein when due, or should the return not be received, the Department shall assess the same and apply penalties in the manner …

(1) Assessments. (a) Railroad and private carline company assessments shall be certified to the property appraiser by the Department of Revenue as required by Section 193.085, F.S. (b) Upon receipt from the Department, the property appraiser shall add such assessments to the coun…

These rules are adopted to implement the provisions of Section 196.199, F.S., relating to taxation of interests of non-governmental lessees in property owned by governmental units. All applicable collection, administration and enforcement provisions of Chapter 199, F.S. 2005, sha…

The following described interests in property owned by the United States, of this state, or any of its political subdivisions, or of municipalities, agencies, authorities and other public bodies corporate of this state, used by non-governmental lessees, are subject to ad valorem …

(1) Interests described in subsection 12D-3.002(1), F.A.C., shall be assessed and taxed on the appropriate ad valorem tax rolls of the county where located. (2) Interests described in subsections 12D-3.002(2) and (3), F.A.C., are deemed to be owned by the lessee and shall be asse…

Interests taxed as intangibles pursuant to subsection 12D-3.003(3), F.A.C., shall be valued in accordance with paragraph 12C-2.010(1), F.A.C. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS. History-New 12-31-80, Formerly 12D-3.04.

Nothing in these provisions shall be deemed to exempt personal property, buildings, or other real property improvements owned by a lessee from ad valorem taxation. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.199 FS. History-New 12-31-80, Formerly 1…

(1) For the purposes of Section 193.461, F.S., agricultural purposes does not include the wholesaling, retailing or processing of farm products, such as by a canning factory. (2) Good faith commercial agricultural use of property is defined as the pursuit of an agricultural activ…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 195.032 FS. History-New 10-12-76, Amended 11-10-77, Formerly 12D-5.02, Repealed 9-19-17.

The property appraiser shall not deny agricultural classification solely because of the maintenance of a dwelling on a part of the lands used for agricultural purposes, nor shall the agricultural classification disqualify the land for homestead exemption. So long as the dwelling …

(1) Other factors enumerated by the court in Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which the property appraiser may consider, but to which he is not limited, are: (a) Opinions of appropriate experts in the fields; (b) Business or occupation of owner; (Note that this can…