Property Tax Special Issues

Amendment 1 Property Tax Information
Contains documents, forms and FAQs relating to the constitutional amendment approved on January 29, 2008.

Maximum Millage Limitation Compliance: Draft 2008 Forms for Review
Property appraisers, local government officials and other interested parties have been asked to review these draft forms and provide comments or suggestions to the Department of Revenue by April 9, 2008. The following forms are being revised:

• Form DR-420, Certification of Taxable Value
• Form DR-420 VMA, Voted Millage Addendum
• Form DR-420 TIF, Tax Increment Adjustment Worksheet
• Form DR-420 MM-P, Maximum Millage Levy Calculation Preliminary Disclosure
• Form DR-489, 2008 Preliminary Recapitulation of the Ad Valorem Assessment Roll

Emergency Rule: Repeal of Forms from 2007 Millage Limitation Compliance
Provides the emergency rule on the repeal of forms from 2007 maximum millage limitation compliance.

Report on the Implementation of 2007 Maximum Millage Limitations and Amendment 1 to Florida Constitution - February 29, 2008
This report to the Legislature was required by Senate Bill 4D (Chapter 2007-339, L.O.F.). The report contains the results of implementing the maximum millage limitation provisions of House Bill 1B, House Bill 1B implementation issues, recommendations for improved property tax data, recommendations for additional Department of Revenue resources and a report on issues arising from the implementation of Amendment 1 as provided for in Senate Bill 4D.

2008 and 2007 Property Tax Legislation
Contains information on property tax legislation.

Florida's Property Tax Structure: An Analysis of Save Our Homes and Truth in Millage Pursuant to Chapter 2006-311, L.O.F.
This report, published on January 2, 2007, is now available.

Homestead Property Tax Discount For Veterans Age 65 and Older With a Combat Related Disability
On November 7, 2006, Florida voters approved a constitutional amendment known as Amendment 7.  This amendment provides a property tax discount on homestead property owned by eligible veterans.

Property Appraiser Survey and Panel Discussion
The Department of Revenue recently conducted a survey and public panel discussion with Florida’s property appraisers on the status of Florida's property tax system.  The survey results and minutes are now available.

Value Adjustment Board Workshops
Here you can find information regarding the value adjustment process and transcripts for previously held workshops.