Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.021 - Procedure for the Correction of Errors by Property Appraisers

Current through Reg. 50, No. 138; July 16, 2024
(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 property
				appraiser shall complete a Form DR-409, Certificate of Correction of the Tax
				Roll. No property appraiser shall issue a Certificate of Correction except for
				a reason permitted by this rule section.
(a)
				The following errors shall be subject to correction:
1. The failure to allow an exemption for
				which an application has been filed and timely granted pursuant to the Florida
				Statutes.
2. Exemptions granted in
				error.
3. Typographical errors or
				printing errors in the legal description, name and address of the owner of
				record.
4. Error in extending the
				amount of taxes due.
5. Taxes
				omitted from the tax roll in error.
6. Mathematical errors.
7. Errors in classification of
				property.
8. Clerical
				errors.
9. Changes in value due to
				clerical or administrative type errors.
10. Erroneous or incomplete personal property
				assessments.
11. Taxes paid in
				error.
12. Any error of omission or
				commission which results in an overpayment of taxes, including clerical
				error.
13. Tax certificates that
				have been corrected when the correction requires that the tax certificate be
				reduced in value due to some error of the property appraiser, tax collector,
				their deputies or other county officials.
14. Void tax certificates.
15. Void tax deeds.
16. Void or redeemed tax deed
				applications.
17. Incorrect
				computation or measurement of acreage or square feet resulting in payment where
				no tax is due or underpayment.
18.
				Assessed nonexistent property.
19.
				Double assessment or payment.
20.
				Government owned exempt or immune property.
21. Government obtained property after
				January 1, for which proration is entitled under subsections
				196.295(1) and
				(2), F.S., and partial refund due.
22. Erroneous listing of ownership of
				property, including common elements.
23. Destruction or damage of residential
				property caused by tornado, for which application for abatement of ad valorem
				taxes levied for the 1998 tax year is timely filed as provided in Chapter
				98-185, Laws of Florida.
24.
				Material mistake of fact as described in Section
				197.122, F.S., which is
				discovered within one (1) year of the approval of the tax rolls under Section
				193.1142, F.S. The one (1) year
				period shall expire herein, regardless of the day of the week on which the end
				of the period falls. A refund resulting from a correction due to a material
				mistake of fact corrected within the one-year period may be sent to the
				Department for approval. Alternatively, the property appraiser has the option
				to issue a refund order directly to the tax collector. The option chosen must
				be exercised by plainly so indicating in the space provided on Form
				DR-409.
25. Errors in assessment of
				homestead property corrected pursuant to Section
				193.155(8),
				F.S.
26. Granting a religious
				exemption where the applicant has applied for, and is entitled to, the
				exemption but did not timely file the application and, due to a
				misidentification of property ownership on the tax roll, the property appraiser
				and tax collector had not notified the applicant of the tax obligation. This
				subparagraph shall apply to tax years 1992 and later.