Florida Administrative Code

(1) The filing of a complete Form DR-405, Tangible Personal Property Tax Return, or Form DR-470A, Railroad Company Annual Report and Return to the State of Florida (forms incorporated by reference in Rule 12D-16.002, F.A.C.), shall be considered the application for exemption. (2)…

(1) To apply for the exemption in Section 196.26, F.S., a property owner must submit an original application to the property appraiser by March 1, as outlined in Section 196.011, F.S. (2) The Department prescribes Form DR-418C, Real Property Dedicated in Perpetuity for Conservati…

(1) General. (a) The property appraiser shall make a determination of the value of all property (whether such property is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its just value at its present highest and best use) located wit…

(1) The property appraiser shall complete the valuation of all property within his or her county and shall enter the valuations on the appropriate assessment roll not later than July 1 of each year. (2) The Executive Director may, for a good cause shown, extend beyond July 1 the …

The property appraiser shall enter the assessed value of an assessable possessory interest on the appropriate assessment roll according to the nature or character of the property possessed. Stated in other terms, if the possessory interest is in real property, then the assessment…

The notice mailed pursuant to Section 194.011, F.S., and Rule 12D-8.005, F.A.C., shall contain a statement advising the taxpayer that: (1) Upon request the property appraiser or a member of his or her staff shall agree to a conference regarding the correctness of the assessment; …

(1) The due date without an extension granted pursuant to Section 193.063, F.S., is April 1. (a) If the taxpayer has failed to file a return on or before the due date, including any extensions, then, based upon the best information available, the property appraiser shall list the…

(1) "Escape taxation" means to get free of tax, to avoid taxation, to be missed from being taxed, or to be forgotten for tax purposes. Improvements, changes, or additions which were not taxed because of a clerical or some other error and are a part of and encompassed by a real pr…

Rulemaking Authority 195.027(1) FS. Law Implemented 193.011, 193.023, 193.155 FS. History-New 12-27-94, Amended 10-2-07, 11-1-12, Repealed 6-14-22.

(1) This rule governs the determination of the assessed value of property subject to the homestead assessment limitation under Article VII, Section 4(d), Florida Constitution and Section 193.155, F.S., except as it relates to changes, additions or improvements, changes of ownersh…

Rulemaking Authority 195.027(1) FS. Law Implemented 192.042, 193.011, 193.023, 193.155, 193.1551 FS. History-New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07, Repealed 6-14-22.

(1) This rule applies where any change, addition, or improvement is not considered in the assessment of a property as of the first January 1 after it is substantially completed. The property appraiser must determine the just value for such change, addition, or improvement, and ad…

(1) For purposes of this rule, the following definitions apply. (a) The "previous property appraiser" means the property appraiser in the county where the taxpayer's previous homestead property was located. (b) The "new property appraiser" means the property appraiser in the coun…

(1) Any person or entity that owns non-homestead property that is entitled to receive the 10 percent assessment increase limitation under Section 193.1554 or 193.1555, F.S., must notify the property appraiser of the county where the property is located of any change of ownership …

(1)(a) In accordance with Section 193.703, F.S., and s. 4(e), Art. VII of the State Constitution, the board of county commissioners of any county may adopt an ordinance to provide for a reduction in the assessed value of homestead property equal to any increase in assessed value …

(1) Each property appraiser shall prepare the following assessment rolls: (a) Real property assessment roll; (b) Tangible personal property assessment roll; this roll shall include all locally assessed taxable tangible personal property; and, (c) Centrally assessed property asses…

(1) In addition to the requirements of Rule 12D-8.007, F.A.C., the Real Property Roll for each county shall include a description of the property assessed or a cross-reference to the description which shall be accurate and certain enough to give to the taxpayer the necessary noti…

(1) The appraiser shall include on the roll a code reference to the tax return showing the property, and need not give a description of such property on the roll. The account number may be adopted as the code to indicate the reference to the return, provided the property appraise…

Each property appraiser shall maintain data in preparation of the real and personal property rolls. This data shall include information necessary and sufficient to allow computer preparation of rolls which meet all requirements of law and these regulations. (1) The file from whic…

(1) Each property appraiser shall maintain the following data in one or more of his or her data processing files regarding each parcel of real estate in his or her county. (a) A unique parcel number based on a parcel numbering system applied uniformly throughout the county. (b) A…

(1) All submitted tapes shall meet the following technical requirements, unless written approval to do otherwise is granted by the Executive Director for good cause shown. (a) Character set (display) - EBCDIC (Extended Binary Coded Decimal Interface Code). (b) One-half inch stand…

Upon receipt of the certifications of the millage rates to be applied against the taxable property in the taxing jurisdiction of the several levying authorities and upon receipt of the certification of the value adjustment board that all hearings required by Florida Statutes have…

Upon completion of the extension of the assessment rolls and upon satisfying himself or herself that all property is properly taxed, the appraiser shall execute the certification in the manner and form provided elsewhere in these rules and attach an executed copy of the same to e…

(1) The appraiser shall prepare and distribute the preliminary and the finalized (certified) assessment rolls to the following: A copy of the preliminary roll for the property appraiser's office, if desired, and a copy of that part of the preliminary roll pertaining to each munic…

(1)(a) On or before the first Monday of July of each year (unless an extension has been granted for completion of the assessment roll) each property appraiser shall certify and submit to the Department a recapitulation of each assessment roll prepared by him or her and a recapitu…

Upon receiving the initial assessment rolls and the materials required by Rule 12D-8.013, F.A.C., the Department of Revenue shall begin the post-audit review process as prescribed by Section 195.097, F.S., in a timely manner consistent with its other functions and responsibilitie…

(1) Upon receiving the assessment rolls, the Executive Director shall review the assessment rolls to determine if the rolls are indicative of just value of the property described therein. Review will in particular cover the following: (a) Total value of the assessment roll, the o…

(1) This rule shall apply to errors made by property appraisers in the assessment of taxes on both real and personal property. (2) For every change made to an assessment roll subsequent to certification of that roll to the tax collector pursuant to Section 193.122, F.S., the prop…

(1) This rule applies to counties that meet the fiscally constrained definition in Section 218.67(1), F.S. Under Sections 218.12 and 218.125, F.S., these counties are required to apply for a distribution of funds appropriated by the Legislature for each of the following purposes:…

(1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (a) The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes fo…

(1) Any taxpayer who objects to the assessment placed on his or her property, including the assessment of homestead property at less than just value, shall have the right to request an informal conference with the property appraiser. (2) The property appraiser or a member of his …

(1) "Agent" means any person who is authorized by the taxpayer to file a petition with the board and represent the taxpayer in board proceedings on the petition. The term "agent" means the same as the term "representative." (2) "Board" means the local value adjustment board. (3) …

(1) Every county shall have a value adjustment board which consists of: (a) Two members of the governing body of the county, elected by the governing body from among its members, one of whom shall be elected as the chair of the value adjustment board; (b) One member of the school…

(1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in Section 194.011(1), F.S.; however, no board hearing shall be held before approval of all or any part of the county's assessment rolls by th…

(1) The clerk of the governing body of the county shall be the clerk of the value adjustment board. (2) The board clerk may delegate the day to day responsibilities for the board to a member of his or her staff, but is ultimately responsible for the operation of the board. Rulema…

(1) It is the board clerk's responsibility to verify through board legal counsel that the value adjustment board meets all of the requirements for the organizational meeting before the board or special magistrates hold hearings. If the board clerk determines that any of the requi…

(1) Each value adjustment board must appoint private legal counsel to assist the board. (2) This legal counsel must be an attorney in private practice. The use of an attorney employed by government is prohibited. Counsel must have practiced law for over five years and meet the re…

(1) The board legal counsel shall have the responsibilities listed below consistent with the provisions of law. (a) The primary role of the board legal counsel shall be to advise the board on all aspects of the value adjustment board review process to ensure that all actions take…

(1) In counties with populations of more than 75,000, the value adjustment board shall appoint special magistrates to take testimony and make recommendations on petitions filed with the value adjustment board. Special magistrates shall be selected from a list maintained by the bo…

(1) The role of the special magistrate is to conduct hearings, take testimony and make recommendations to the board regarding petitions filed before the board. In carrying out these duties the special magistrate shall: (a) Accurately and completely preserve all testimony, documen…

(1) The department shall provide and conduct training for special magistrates at least once each state fiscal year available in at least five locations throughout the state. Such training shall emphasize: (a) The law that applies to the administrative review of assessments; (b) T…

(1) The board shall annually hold one or more organizational meetings, at least one of which shall meet the requirements of this section. The board shall hold this organizational meeting prior to the holding of value adjustment board hearings. The board shall provide reasonable n…

(1) The board clerk shall not allow the holding of scheduled hearings until the board legal counsel has verified that all requirements in Chapter 194, F.S., and department rules, were met as follows: (a) The composition of the board is as provided by law; (b) Board legal counsel …

(1)(a) For the purpose of requesting a hearing before the value adjustment board, the department prescribes Form DR-486. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. (b) In accordance with Section 194.011(3), F.S., the department is r…

(1) In construing these rules or any order of the board, special magistrate, or a board designee, filing shall mean received by the board clerk during open hours or by the board, special magistrate, or a board designee during a meeting or hearing. (2)(a) Any hand-delivered or mai…

(1)(a) No participant, including the petitioner, the property appraiser, the board clerk, the special magistrate, a member of a value adjustment board, or other person directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall c…

(1) A taxpayer has the right, at the taxpayer's own expense, to be represented before the board by a person described in subsection (3), below. The taxpayer's representative may present testimony and other evidence in support of the petition. (2) The authorized individual, agent,…