2024-14 Property Tax Oversight BulletinProperty Tax Oversight Informational Bulletin
Changes to the Lien Notice and Back Tax
Calculation for Improper Reductions to
Assessments for Parent or Grandparent Living
Quarters
June 17, 2024
PTO 24-14
Effective July 1, 2024, section 7 of Chapter 2024-158, Laws of Florida (HB 7073), first applies
to the 2025 property tax roll and amends subsection 193.703(7), F.S. to require that before the
property appraiser can file a lien against a property owner for an improper reduction in their
assessment for parent or grandparent living quarters, the owner must be given 30 days to pay the
taxes, penalties, and interest. The lien is subject to s. 196.161(3), F.S.
The amendments to s. 193.703(7), F.S. provide a new procedure calculating liens where a
clerical error or mistake resulted in the improper receipt of an exemption or limitation. The new
procedure applies with clerical errors or mistakes beginning on the 2025 tax roll.
• If a person receives the reduction in assessed value because of a clerical mistake or
omission and voluntarily discloses such error to the property appraiser, no back taxes are
due.
• If the person does not voluntarily disclose to the property appraiser the improper
reduction to their assessment due to a clerical mistake or omission back taxes are due for
any year(s) the owner was not entitled to the limitation, beginning with the 2025 tax roll
within the five years before the property appraiser notified the owner of the mistake or
omission.
• If back taxes are due, the property appraiser must inform the owner with a notice of intent
to record a tax lien against any property owned by that person in the county and include
with the notice information the property appraiser’s explanation why the owner is not
entitled to the limitation; the years for which the unpaid taxes are due, and the way in
which unpaid taxes have been calculated.
Affected Rule and Form:
The following rule and form will be affected based on the law change.
• Rule 12D-16.002, F.A.C., Index to Forms
• Form DR-501PGP, Original Application for Assessment Reduction for Living Quarters of
Parents or Grandparents
Information about the status of the Department’s rulemaking is available at
https://floridarevenue.com/rules
Questions:
This bulletin is provided by the Department of Revenue for your general information. For
questions, please email DORPTO@floridarevenue.com
Reference:
The full text of the implementing law (chapter 2024-158, Laws of Florida) is available at
https://laws.flrules.org/2024/158.
Bulletin PTO 24-14
June 17, 2024
Page 2 of 2
Implementing Date:
The implementing law is effective July 1, 2024, and first applies to the 2025 property tax roll.