Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-1 - GENERAL RULES › Section 12D-1.004 - Returns, Applications and Other Information (not Including Applications for Exemptions) Required to Be Filed with the Property Appraiser

Current through Reg. 50, No. 138; July 16, 2024
(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
				193.501, F.S., 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.
(b) Pollution control devices.
				The owner of lands assessed under Section
				193.621, F.S., 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
				12D-16.002, F.A.C., by
				reference.
(c) Mineral, oil and gas
				or other subsurface rights, assessed under Section
				193.481, F.S., 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. 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
				12D-16.002, F.A.C., 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
				193.501, F.S. See Rule
				12D-8.001, F.A.C. The Department
				prescribes Form DR-482C, Land Used for Conservation, incorporated in Rule
				12D-16.002, F.A.C., by
				reference.
(e) Every person or
				organization who has the legal title to houses of public worship, the lots on
				which they are located, personal property located thereon or therein, every
				parsonage, house of public worship owned burial grounds and tombs, and all
				other such property not rented or hired out for other than religious or
				educational purposes at any time, shall, on or before April 1 of each year,
				file a return of such property in the manner and form prescribed by the
				Department with the property appraiser of the county in which the property is
				located.