Florida Proposed Rules
| Rule Number: Rule Title |
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| Next Step: | At the December 17, 2025, meeting, the Governor and Cabinet approved the
Department's request to adopt these rules and approval to file and certify the rules, including material incorporated by reference remains unchanged and the requirements
of section 120.54(3)(e), F,S., have been met. The Department filed the rules for certification with the Department of State on February 6, 2026. The rules will be effective
on February 26, 2026. |
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Forms: |
DR-403EB: The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida
DR-403V: The 20XX Revised Recapitulation of the Ad Valorem Assessment Roll Value Data
DR-489EB: The 20XX Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida
DR-489V: The 20XX Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data
DR-501, Original Application for Homestead and Related Tax Exemptions
DR-504AFH: Ad Valorem Tax Exemption Application and Return for Multifamily Project and Affordable Housing Property
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| Certification Package: | February 6, 2026 (12D-16) |
| Hearing Agenda: | January 9, 2026 |
| Notice of Proposed Rule: | December 19, 2025 (Vol. 51, No. 245) |
| Cabinet Meeting for Hearing: | December 17, 2025 |
| Notice of Public Meeting - Cabinet for Hearing: | December 10, 2025 (Vol. 51, No. 238) |
| Workshop Transcript: | October 15, 2025 |
| Workshop Information: | October 15, 2025 |
| Draft Rule Language (12D-9): | October 15, 2025 |
| Draft Rule Language (12D-16.002): | December 19, 2025 |
| Public Comments: | July 16, 2025 thru November 5, 2025 |
| Notice of Rule Development (12D-9): | September 26, 2025 (Vol. 51, No. 188) |
| Notice of Rule Development (12D-16.002): | September 26, 2025 (Vol. 51, No. 188) |
Purpose:
The purpose of the amendments to Rule 12D-16.002, F.A.C., is to implement statutory changes enacted by 2025 legislation. The draft rule amendments incorporate by reference amendments to six forms.
Amend Forms DR-403EB, DR-403V, DR-489EB, and DR-489V, to provide fields to report data on new affordable housing exemptions for the tax rolls for submission to the Department. And remove report data on expired enterprise zone exemptions, per s. 290.016, F.S.
Amend Form DR-504AFH, to update the form based on revisions to the existing nonprofit land lease exemption and the missing middle exemption; and adds two exemptions for multifamily projects on state-owned land and new multifamily projects on government-owned land. These changes are incorporated from section 16 of Chapter 2024-158, L.O.F and sections 16 through 20 of Chapter 2025-208, L.O.F., from the implementation of amended s. 196.1978, and newly created ss. 196.19781 and 196.19782, F.S.
Amend Form DR-501, to update the language of how the additional homestead exemption is adjusted annually based on an increase to the Consumer Price Index.
