DOR Announces Rule Amendments

The Department of Revenue (DOR) has announced an amendment to Rule 12D-8.0065, creation of three forms, amendment of nine forms and amendment to the form index in Rule 12D-16.002, Florida Administrative Code, are effective November 11, 2021.

DOR has amended the following rules:

• Rule 12D-8.0065, Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement Required; Denials; Late Applications

• 12D-16.002, Index to Forms

Additionally, DOR created the following forms: DR-504AFH, Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property, DR-504ED, Ad Valorem Tax Exemption Application and Return for Educational Property, and DR-504W, Ad Valorem Tax Exemption Application and Return for Not-for-Profit Sewer and Water Company and Not-for-Profit Water and Wastewater Systems.

DOR also amended the following forms:

• DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference
• DR-501, Original Application for Homestead and Related Tax Exemptions
• DR-501CC, Ad Valorem Tax Exemption Application and Return for Proprietary Continuing Care Facility
• DR-501DV, Application and Return for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability and Surviving Spouse
• DR-501RVSH, Certificate for Transfer of Homestead Assessment Difference
• DR-504, Ad Valorem Tax Exemption Application and Return for Charitable, Religious, Scientific, Literary Organizations, Hospitals, Nursing Homes, and Homes for Special Services
• DR-504CS, Ad Valorem Tax Exemption Application and Return for Charter School Facilities
• DR-504HA, Ad Valorem Tax Exemption Application and Return for Nonprofit Homes for the Aged
•  DR-504S, Individual Affidavit for Ad Valorem Tax Exemption – Homes for the Aged

The purpose of the revisions to Rule 12D-8.0065, F.A.C., is to bring the rule into compliance with Chapter 2020-175, L.O.F., (HJR 369) which updates the requirements for applying for the transfer of an assessment difference from a previous homestead property to a new homestead property as provided in section 193.155(8), F.S.

The purpose of the creation of Forms DR-504AFH, DR-504ED, DR-504W and the amendments to Forms DR-504, DR-504CS, DR-504HA, DR-504S, and DR-501CC is to provide clarification to taxpayers and property appraisers on documentation for each applicable type of exemption.

The purpose of amending Forms DR-490PORT, DR-501, and DR-501RVSH is to update the reference to the time limit to transfer the assessment difference from two to three years.

Additional changes to Form DR-501 update social information and add information that the disabled veteran discount carries over to the surviving spouse.

The purpose of amending Form DR-501DV is to align the form to section 196.082, F.S., as amended by Chapter 2020-179, L.O.F., which provided for the surviving spouse to receive the veteran's disability discount. These revisions added the spouse's name to the application for discount and removed obsolete statute language.

If you have an alternate form that DOR approved before this effective date, please review your form for differences with DOR’s form. If you find you need a new alternate form, please send your requests to DORPTO@floridarevenue.com.

All effective rules for property tax are available online. The fillable forms are available here.