Division 12D - Property Tax Oversight Program
- Chapter 12D-1 - GENERAL RULES (§ 12D-1.001 to 12D-1.011)
- Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE (§ 12D-2.001 to 12D-2.011)
- Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS (§ 12D-3.001 to 12D-3.005)
- Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS (§ 12D-5.001 to 12D-5.014)
- Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS (§ 12D-6.001 to 12D-6.006)
- Chapter 12D-7 - EXEMPTIONS (§ 12D-7.001 to 12D-7.020)
- Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL (§ 12D-8.001 to 12D-8.022)
- Chapter 12D-9 - REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS (Part I to III)
- Chapter 12D-10 - VALUE ADJUSTMENT BOARD (§ 12D-10.001 to 12D-10.006)
- Chapter 12D-11 - BUDGETS (§ 12D-11.001 to 12D-11.009)
- Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS (§ 12D-13.001 to 12D-13.067)
- Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT (§ 12D-15.001 to 12D-15.009)
- Chapter 12D-16 - ADMINISTRATION OF FORMS (§ 12D-16.001 to 12D-16.002)
- Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE (§ 12D-17.001 to 12D-17.010)
- Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS (§ 12D-18.001 to 12D-18.012)
- Chapter 12D-19 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM (§ 12D-19.001 to 12D-19.010)
- Chapter 12D-51 - STANDARD ASSESSMENT PROCEDURES AND STANDARD MEASURES OF VALUE; GUIDELINES (§ 12D-51.001 to 12D-51.003)
- Chapter 12DER23 - EMERGENCY RULE FOR YEAR 2023 (§ 12DER23-01 to 12DER23-10)
- Chapter 12DER24 - EMERGENCY RULE FOR YEAR 2024 (§ 12DER24-9)
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Chapter 12D-1 - GENERAL RULES (§ 12D-1.001 to 12D-1.011)
- Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE (§ 12D-2.001 to 12D-2.011)
- Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS (§ 12D-3.001 to 12D-3.005)
- Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS (§ 12D-5.001 to 12D-5.014)
- Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS (§ 12D-6.001 to 12D-6.006)
- Chapter 12D-7 - EXEMPTIONS (§ 12D-7.001 to 12D-7.020)
- Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL (§ 12D-8.001 to 12D-8.022)
- Chapter 12D-9 - REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS (Part I to III)
- Chapter 12D-10 - VALUE ADJUSTMENT BOARD (§ 12D-10.001 to 12D-10.006)
- Chapter 12D-11 - BUDGETS (§ 12D-11.001 to 12D-11.009)
- Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS (§ 12D-13.001 to 12D-13.067)
- Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT (§ 12D-15.001 to 12D-15.009)
- Chapter 12D-16 - ADMINISTRATION OF FORMS (§ 12D-16.001 to 12D-16.002)
- Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE (§ 12D-17.001 to 12D-17.010)
- Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS (§ 12D-18.001 to 12D-18.012)
- Chapter 12D-19 - CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM (§ 12D-19.001 to 12D-19.010)
- Chapter 12D-51 - STANDARD ASSESSMENT PROCEDURES AND STANDARD MEASURES OF VALUE; GUIDELINES (§ 12D-51.001 to 12D-51.003)
- Chapter 12DER23 - EMERGENCY RULE FOR YEAR 2023 (§ 12DER23-01 to 12DER23-10)
- Chapter 12DER24 - EMERGENCY RULE FOR YEAR 2024 (§ 12DER24-9)