Property Tax Rules - Florida Dept. of Revenue

1 Property Tax Rules Published as of September 2017 Provided by the Florida Department of Revenue Property Tax Oversight PT - 111112 R. 11/2021 Chapters 12D-1 to 12D-51, Florida Administrative Code Rules OF THE STATE OF Florida DEPARTMENT OF Revenue Property TAX OVERSIGHT PROGRAM Table of Contents CHAPTER 12D-1 .. 1 GENERAL Rules CHAPTER 12D-2 .. 11 ASSESSMENT OF THE Property OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF Revenue CHAPTER 12D-3 .. 19 TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN Property OWNED BY GOVERNMENTAL UNITS CHAPTER 12D-5 .. 21 AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS CHAPTER 12D-6 .. 25 MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS CHAPTER 12D-7.

2 31 EXEMPTIONS CHAPTER 12D-8 .. 47 ASSESSMENT ROLL PREPARATION AND APPROVAL CHAPTER 12D-9 .. 111 REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM Rules OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS CHAPTER 12D-10 .. 157 VALUE ADJUSTMENT BOARD CHAPTER 12D-11 .. 159 BUDGETS CHAPTER 12D-13 .. 163 TAX COLLECTORS Rules AND REGULATIONS CHAPTER 12D-16 .. 187 ADMINISTRATION OF FORMS CHAPTER 12D-17 .. 197 TRUTH IN MILLAGE ( TRIM ) COMPLIANCE CHAPTER 12-10 .. 213 STATE Revenue SHARING CHAPTER 12D-18 .. 215 NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS CHAPTER 12D-19 .. 227 CERTIFIED Florida Property APPRAISER AND CERTIFIED Florida TAX COLLECTOR PROGRAM CHAPTER 12D-51 .. 237 STANDARD ASSESSMENT PROCEDURES AND STANDARD MEASURES OF VALUE; GUIDELINES Chapter 12D-1 1 CHAPTER 12D-1 GENERAL Rules Definitions Situs of personal Property for Assessment Purposes Returns, Applications and Other Information (not Including Applications for Exemptions) Required to Be Filed with the Property Appraiser Access to Financial Records Exchange of Information Among Appraisers, Tax Collectors, Department, Auditor General, and Other States Legal Proceedings Involving Appraisers Application of Section , Florida Statutes Mapping Requirements Reconciliation of Interim Tax Rolls Form of Notification Notification to Property Appraiser of Land Development Restriction Definitions.

3 Unless otherwise stated or unless otherwise clearly indicated by the context in which a particular term is used, all terms used in this chapter shall have the same meanings as are attributed to them in the current In this connection, reference is made to the definitions contained in Sections , , and , (1) Assessment Roll A systematic listing of information for the orderly levying or imposition of a tax on Property including, among other things, the name of the party assessed, the description of the Property , the value as fixed by the Property appraiser or other proper tribunal, the millage levied for various purposes by the proper authority, and the amount of tax. The term tax roll may be used interchangeably with assessment roll. (2) Just Value Just Valuation , Actual Value and Value Means the price at which a Property , if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the Property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.

4 (3) Livestock Animals kept or raised for use or pleasure, especially farm animals kept for use and profit. Livestock is further defined as those kinds of domestic animals and fowls which are normally susceptible to confinement within boundaries without seriously impairing their utility, and the intrusion of which upon the land of others normally causes harm to land or to crops thereon. (4) Taxpayer The person or other legal entity in whose name the Property is assessed. The terms owner and possessor may be used interchangeably with taxpayer where the context so indicates. (5) Tax Roll or Tax Rolls The term tax roll or tax rolls may be used interchangeably with assessment roll or assessment rolls. (6) Assessed value of Property When applied to homestead Property , means the assessed value as limited by Article VII, Section 4(d) of the State Constitution. Chapter 12D-1 2 (7) Homestead and Homestead Property Means that Property described in Article VII, Section 6(a) of the State Constitution.

5 Rulemaking Authority (1), (1) FS. Law Implemented , , FS. History New 10-12-76, Formerly , Amended 12-27-94, 2-25-96. Situs of personal Property for Assessment Purposes. personal Property not specifically addressed by this rule shall be assessed at its tax situs as determined pursuant to Sections (11), and of the (1) tangible personal Property physically located in a county on January 1 on a temporary or transitory basis which is habitually located or typically present in another county , may be taxed by either, but not both, of such counties. (a) If the tangible personal Property is included in a tax return filed in the county where the Property is habitually located or typically present, that county shall tax the Property . It shall be the duty of the owner of the Property to file a copy of the return in the county where the Property is habitually located or typically present, with the Property appraiser of the county in which, on January 1, the Property is habitually located or typically present.

6 The copy shall identify the Property included in the return and shall be accompanied by a written statement by the signer of the return that the return has actually been filed with the Property appraiser of the county in which the Property is habitually located or typically present. (b) If the owner of tangible personal Property temporarily or transitorily located in a county on January 1, fails or refuses to file a copy of the return and a statement by the signer as provided in paragraph (a), with the Property appraiser of that county , the appraiser shall place the Property on the tangible personal Property Assessment Roll for the county . (c) The following definitions are applicable to this rule: 1. The phrase habitually located or typically present shall mean the place where an object is generally kept for use or storage, the place to which an object is consistently returned by its owner for use or storage.

7 2. The term temporarily and transitorily located shall mean the place where an object is found for a short duration for limited utilization with an intention to remove the same to another place where it is usually used or stored. (2) Inventory or other goods in interstate transit shall not be deemed to have acquired a taxable situs within a county even though the inventory or other goods are temporarily halted or stored within the state. However, when the inventory or other goods reach their ultimate destinations and become parts or Property to be sold, leased, or otherwise used or processed in the state, interstate transit terminates and the Property is subject to taxation in the county in which it is located. Inventory or other goods located in a warehouse or other storage facility within the state is subject to assessment and taxation at its location, unless such storage is merely temporary and an incident to transit to another state or foreign country.

8 Goods located in a storage facility which belongs to a wholesaler, distributor, importer, or jobber that operates in this state, among others, although not necessarily selling or distributing such goods in this state, shall be deemed to have reached their ultimate destination. Rulemaking Authority (1), (1) FS. Law Implemented , , , FS. History New 10-12-76, Formerly , Amended 12-31-98. Chapter 12D-1 3 Returns, Applications and Other Information (not Including Applications for Exemptions) Required to Be Filed with the Property Appraiser. (1) The following returns shall be filed according to the following schedule in each county which is the situs of the Property , on forms and in compliance with the instructions for their use prescribed by the Department. (a) Outdoor recreational or park lands. The owner of lands assessed as outdoor recreational or park lands, under Section , , shall, on or before March 1 of each year, file with the Property appraiser a written statement that the lands were utilized for such purposes on January 1.

9 (b) Pollution control devices. The owner of lands assessed under Section , , relating to pollution control devices, shall, on or before April 1 of each year, file a return in the manner and form prescribed by the Department. The Department prescribes Form DR-492, Return of Pollution Control Devices for Ad Valorem Tax Purposes, incorporated in Rule , , by reference. (c) Mineral, oil and gas or other subsurface rights, assessed under Section , , by owner of the surface fee. The owner of real Property who also owns mineral, oil, gas or other subsurface mineral rights to the same Property shall, on or before April 1 of each year, file with the Property appraiser a request in the manner and form prescribed by the Department of Revenue in order to have such mineral, oil, gas or other subsurface mineral rights separately assessed from the remainder of the real estate as a separate item on the tax roll.

10 Failure to file the above request, on or before April 1 of each year, shall relieve the Property appraiser of the duty to assess mineral, oil, gas or other subsurface rights separately from the remainder of the real estate owned by the owner of such mineral, oil, gas or other subsurface rights. The Department prescribes Form DR-508, Application for Separate Assessment of Mineral, Oil, and Other Subsurface Rights, incorporated in Rule , , by reference. (d) Property subject to a conservation easement, qualified and designated as environmentally endangered by resolution of the governing board of a municipality or county , or designated as conservation land in a comprehensive plan adopted by the appropriate municipal or county governing board. The owner of Property so designated may, on or before March 1 of each year, petition the Property appraiser in the manner and form prescribed by the Department of Revenue , for a reclassification and reassessment of the land pursuant to Section , See Rule , The Department prescribes Form DR-482C, Land Used for Conservation, incorporated in Rule , , by reference.