Amendment 3 allows counties and municipalities to grant a complete or partial ad valorem tax exemption on homestead property for a first responder who is totally and permanently disabled because of an injury sustained in the line of duty. First responder refers to a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. In the line of duty means arising out of and in the actual performance of duty required by employment as a first responder.

Additional Information: A similar exemption already exists for widows of veterans and first responders killed in the line of duty.

Effective date: January 1, 2017

Amendment 5 is a revision to the 2012 Amendment 11 (Florida Senior / Long-Term Residency Tax Exemption) which granted local governments (counties and municipalities) the authority to create a new homestead tax exemption for seniors 65 and older that meet the low-income classification, provided they’ve lived in the same home for at least 25 years and that home has a just value less than $250,000. Amendment 5 specifies that just value is determined in the first tax year the owner applies and is eligible for the exemption. As a result of this amendment, individuals who were granted the exemption in prior years but became ineligible for the exemption because the just value of the homestead rose above $250,000 may regain the exemption if they are otherwise still qualified.

Additional Information: Currently, only the Board of County Commissioners and the City of Auburndale have authorized the Florida Senior, Low-Income / Long-Term Resident exemption. This is an exemption in addition to the existing senior exemption which has been adopted by the Board of County Commissioners, and the Cities of Auburndale, Davenport, Lake Wales, Lakeland, and Winter Haven.

Effective date: Applies retroactively to the 2013 tax roll for any person who received the exemption before January 1, 2017

March 2018

Abatement petitions must be filed with the VAB clerk on or before mid August 2019. https://floridarevenue.com/property/Documents/dr486h.pdf

Nov. 2019

The Notice of Proposed Property Taxes, also called the 'Truth in Millage' (TRIM) Notice is mailed annually in mid-August. The TRIM Notice is also available on our website.  

The TRIM notice is not a bill.  It is an estimate of proposed property taxes based on the proposed tax rates, property value, and exemptions. The TRIM Notice includes the date and time of budgetary public hearings for each taxing authority and certain non-ad valorem assessment information.

Aug. 2019

A recent update to our Mapping site has made aerial photography available on mobile devices.
The 2017 orthophotography was flown in December 2016/January 2017 at a 6 inch pixel resolution for the entire county. You can access the 2017 images by clicking the Change Basemap Icon and selecting Aerials 2017.

If you have never used our mapping site and need some help, we have a very easy to follow help file with instructions on all our mapping tools and features.

July 2018

The Florida Public Records Exemptions Statute, FS 119.071, has been amended to expand exemptions from public records requirements. As a result, exempt (aka confidential) accounts and parcels have been completely redacted from our website and all FTP data files. In addition, the Polk County Property Appraiser mapping site has been modified to accommodate the statutory change.

See Senate Bill 248, which takes effect on July 1, 2019, for additional information.

To request an exemption from public records click the links below:

Polk County Property Appraiser Request to Block Information from Public Records
This form MUST BE submitted with a current photo ID by the person who is qualified for the confidentiality.
NOTE: The Property Appraiser Form also applies to the Tax bill provided by the Tax Collector’s office.

Polk County Clerk of Court Request for Confidentiality
NOTE: The Clerk of Court is an independent office that offers separate confidentiality related services for recorded documents available online such as deeds – a separate application is required.

Aug. 2019

Recently, we have received multiple phone calls and emails from homeowners asking if our office has provided contact information (phone numbers and email addresses) to 3rd party vendors. We have not AND will not release this type of information.

Information including owner name, mailing / site address, and value data is public record and available on many governmental websites. Phone numbers and email addresses, however, are generally provided to the Property Appraiser on AG Classification and Exemption applications, etc. These types of forms are known as returns. All returns of property are confidential documents in the hands of the Property Appraiser in accordance with Florida Statute 193.074. This statute includes federal income tax returns or other attachments which are designed to be supplemental to or become part of, a return.

Aug. 2019

The Polk County Property Appraiser's Office is now accepting exemption applications for the year 2020.

(If you purchased and moved into your home before January 1, 2020, you may now file for a 2020 exemption.) If you have purchased a new home and had a previous homestead on another home in Florida, you may be eligible for portability - the transfer of some or all of your old homestead's "Save Our Homes" benefit (the difference between your market and assessed values due to the annual cap on increases).

• To file online please click HERE
• To file in person, visit one of our 3 office locations; Lakeland, Winter Haven or Bartow (click here for addresses). No appointment is necessary, your application will be taken on a first come, first served basis.

The deadline to file for Homestead and other exemptions is March 1^st, 2020.

January 2020

Any real estate that is owned and used as a homestead by a person who has a total and permanent disability as a result of an injury sustained in the line of duty while serving as a first responder in the State of Florida or during an operation in another state or country authorized by the State of Florida or a political subdivision of Florida is exempt from taxation if the first responder is a permanent resident of this state on January 1st of the year for which the exemption is being claimed.

The tax exemption carries over to the benefit of the surviving spouse as long as the surviving spouse holds the legal or beneficial title to the homestead, permanently resides on the homestead property, and does not remarry.

Click here for more information and filing instructions

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Jan. 2017

Our goal is to gather information from our taxpayers on how we can make a difference every day, every customer. If you have a few seconds to spare, please follow the link below to complete a quick survey on the service you've received from our office. We would love to hear from you. Thank you in advance for taking the time to give us your feedback!



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June 2017

The Department has received questions from property appraisers regarding the upcoming deadlines for taxpayers and local officials to complete property tax activities.

As a reminder to all property appraisers (PA), section 193.063, Florida Statutes, authorizes PAs to grant a 30-day extension for taxpayers to file a Tangible Personal Property Return (Form DR-405). The PA may grant, at his or her discretion, an additional 15 days for the taxpayer to file the return. Taxpayers must provide the request to the PA before the return’s due date of April 1, 2020. Taxpayers must provide the name of the taxable entity, tax identification number and the reason for the extension request.

The Department understands that local conditions may change rapidly in the coming days and weeks. Please notify the Property Tax Oversight program of office closures or staff quarantines that impair your ability to serve taxpayers or meet other due dates. The Department will continue to monitor the situation and provide additional guidance on upcoming deadlines as appropriate. Report office closures and send any questions to DORPTO@floridarevenue.com Please provide the date the office will close, the date the office is planning to reopen, and contact name(s) and phone number(s) that can be reached during the office closure. In providing the guidance above, the Department has considered input from your offices, guidance from the Florida Department of Health and Centers for Disease Control and Prevention, and the need for citizens and local government staff to practice social distancing. We appreciate your cooperation and concern for your employees and Florida’s taxpayers.

The Polk County Property Appraiser accepts requests for a 30 day Extension, to May 1st, via the Tangible Online Filing website or in writing. All requests must be received or post marked on or before the April 1st deadline.

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March 2020

The Notice of Proposed Property Taxes, also called the 'Truth in Millage' (TRIM) Notice is mailed annually in mid-August. The TRIM Notice is also available on our website.  

The TRIM notice is not a bill.  It is an estimate of proposed property taxes based on the proposed tax rates, property value, and exemptions. The TRIM Notice includes the date and time of budgetary public hearings for each taxing authority and certain non-ad valorem assessment information.

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Aug. 2019

The Department of Revenue has revised DOR Land Use Code 80 from “Undefined-Reserved for Future Use” to “Vacant Governmental” and activated DOR Use Code 09XX for Residential Common Elements / Areas. As a result, the Property Appraiser’s office has made the following changes to the DOR Use Codes:

DOR Use Code Change for Vacant Governmental Properties

DOR Use Code Change for Residential Common Elements

am

1. Creation of New DOR Use Codes
   
   a. 0900 Vac. Residential Common Elements/Areas
   b. 0901 Imp. Residential Common Elements/Areas
   c. 1040 Commercial Common Elements/Areas
   d. 4040 Industrial Common Elements/Areas
   
   
2. All parcels currently coded as 7040 (Vacant HOA Appurtenant Common Elements) and 7060 (Vacant Condo Common Elements - vac land or misc impr of some value) will be migrated to one of the new DOR Codes and codes 7040 and 7060 will be removed.

July 2015

The Polk County Property Appraiser (PCPA) is nearing completion of a new Interactive mapping site.   Our new mapping site has been designed to provide a simple intuitive web mapping experience. Use the map to search for, explore, and locate property in Polk County. The Map Help Center provides an overview of the mapping site including the interface and available tools.

We encourage you to try out the new site and provide us feedback. The feedback will be used to help us make decisions on enhancements to the new site.

Beta test new mapping site

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Florida Statute 119.071 exempts specific personal information based on current or former employment and in addition, victims of specific crimes from public disclosure. The list of exemptees can be found at: GOVERNMENT-IN-THE-SUNSHINE MANUAL 2018 Edition

The statute exempts information; but does not make it confidential without a written request from the employee or employing agency. Specific victim information of certain crimes may be held as confidential upon written request, which must include official verification that an applicable crime has occurred (FS 119.071(1) and s.24(a), Art. I of the State Constitution)

Qualifying applicants – please use the links below to complete requests for confidentiality.

Polk County Property Appraiser Request to Block Information from Public Records
This form MUST BE submitted in-person with a photo ID by the person who is qualified for the confidentiality.

Polk County Clerk of Court Request for Confidentiality

A number of Polk County residents received letter from First Documents, Record Transfer Services, and others stating the need for homeowners to pay for a "Current Grant Deed and Property Assessment Profile". (SAMPLE LETTERS)

The Polk County Property Appraiser's office wants you to know that property records and deeds may be obtained online for little or no cost to you and without having to pay a service.

• Current Property Deeds and all property/owner information is available on our website; the information is found by using our Property Search feature and locating your property. Once located, you can get a copy of your deed or print a PRC - Property Record Card. See videos below for additional instructions.
  
  How to get a copy of your deed (video)
  How to print a PRC (video)
  
  
• You can also visit the Polk County Clerk's Official Records Search to receive certified documents.

If you have any questions, please contact the Clerk of the Courts or the Property Appraiser's Office.

Marsha Faux, Polk County Property Appraiser, urges new homeowners to file for Homestead Exemption for the 2018 tax year. The deadline to file is March 1st.

Online filing is available for Homestead, Senior (Age 65 and older), Widow/Widower, Disability, and Disabled Veteran Exemptions.

Please view the Help Files for online filing instructions. Click here for more information about property tax exemptions.

2016 Agricultural Classification applications are currently being accepted by the Property Appraiser's Office. The deadline to file is March 1st.  

The Agricultural Classification guidelines and application is available for download via our website click the link below to access the PDF document.

If you own, operate, or have started a business in Polk County. Florida Statute 193.052 requires that all Tangible Personal Property be reported each year to the Property Appraiser's Office. The deadline to file is April 1st. If you do not file a return or extension by the deadline, you will not qualify for the $25,000 Tangible Personal Property Exemption. Please view the Help Video for online filing instructions.

NOTE: Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed in order to save taxpayer's dollars. These exemptions/classifications will be automatically renewed. To obtain verification or your exemption or classification, you may print a property record card (PIC report) from our website.

Did you know that Polk County Veterans Services offers an Active Military Combat Duty grant of up to $1,500.00?

Eligible military members should complete the application and attach the required documentation. The application and attachments should be sent to Polk County Veteran Services, 1290 Golfview Avenue, PO Box 9005, Bartow FL 33831-9005.

Eligibility:
Documentation:

The Polk County Property Appraiser's office does not oversee this grant but is providing this information as a courtesy to our veterans.
If you have additional questions, please visit the Polk County Veterans Services webpage or call (863)534-5220.

2019 Preliminary Tax Roll

Pursuant to section 200.065(1) F.S. and 129.03(1) F.S., notice is hereby given that the Polk County Property Appraiser has certified to each taxing authority the taxable value within the jurisdiction of the taxing authority as of the certification date listed below.

Preliminary tax roll certification date is July 1, 2019.

Value Adjustment Board (VAB) Certifications

VAB 1st CERTIFICATION (2019 FINAL TAX ROLL)

Pursuant to section 193.122(2), F.S., notice is hereby given to all taxpayers and owners of both real and personal property that the 2019 Polk County Tax Rolls have been extended to show the tax attributable to all taxable property and that said tax rolls are certified for collection to the Tax Collector as of the certification date listed below.

The tax roll certification date is October 11, 2019.

VAB 2nd CERTIFICATION (2018 VAB FINAL TAX ROLL)

Pursuant to section 193.122(3), F.S., notice is hereby given to all taxpayers and owners of both real and personal property that the 2018 Polk County Tax Rolls have been extended and reflect all changes made by the value adjustment board together with any adjustments or changes made by the Property Appraiser and that said tax rolls have been recertified to the Tax Collector as of the recertification date listed below.

The tax roll recertification date is March 28, 2019.

Pursuant to section 195.052 F.S. the Florida Department of Revenue (DOR) shall conduct research and maintain accurate tabulations of data and conditions existing as to ad valorem taxation for all county and municipal governments in the state. This law also requires the DOR to annually publish such data to facilitate fiscal policymaking and to make recommendations to ensure property is equitably taxed throughout the state.

Such data shall be published, at a minimum, on the DOR website and on the websites of all Property Appraisers. The links below provide access to budget information and statewide / local property tax data.

DOR Florida Property Tax Data Portal
Polk County Property Tax Overview
Polk County Property Tax Information
Polk County Proposed Millage Rates
Polk County Final Millage Rates
Polk County Tax Roll and Budget Documents

THE STATE OF FLORIDA HAS SEVERE PENALTIES FOR RECEIVING A HOMESTEAD EXEMPTION YOU ARE NOT ENTITLED TO.  UNQUALIFIED EXEMPTIONS WILL RESULT IN A 50% PENALTY OF UNPAID TAXES AND 15% INTEREST FOR UP TO 10 YEARS.

IF ANY OF THE FOLLOWING UNREPORTED SITUATIONS APPLIES TO YOU, CONTACT OUR EXEMPTIONS DEPARTMENT (863) 534-4777 IMMEDIATELY:


 If you are unsure of your exemptions, contact our office.

Amendment 2 explicitly extends the rights to ad valorem tax discounts to U.S. veterans (over the age of 65) who were “disabled as the result of a combat injury” regardless of the state they lived in when entering service.

Prior to passage of this amendment, only disabled veterans who were Florida residents at the time they entered service could benefit.

Additional Information: The discount is a percentage equal to the percentage of the veteran’s permanent, service-connected disability determined by the US Department of Veterans Affairs. You must apply and provide supporting documents.

Effective date: January 1, 2013

Amendment 9 grants full homestead property tax relief to the surviving spouses of military veterans who died from service-connected causes while on active duty, and to the surviving spouses of first responders who died in the line of duty.

Prior to passage of this amendment, only surviving spouses of military veterans could benefit.

Additional Information: The amendment defines a first responder as a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.

Effective date: January 1, 2013

Amendment 11 grants local governments (counties and municipalities) the authority to create a new homestead tax exemption for seniors 65 and older, provided they’ve lived in the same home for at least 25 years.

This is an exemption in addition to the existing senior exemption. Currently, only the Board of County Commissioners, and the Cities of Davenport, Lake Wales, Lakeland, and Winter Haven have authorized senior exemptions by ordinance.

Additional Information: The amendment states the home must have a just value less than $250,000, and the homeowner must meet a low-income classification.

No local government has enacted an ordinance for this exemption at this time.

Effective date: January 1, 2013

Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed in order to save taxpayer’s dollars. These exemptions/classifications will be automatically renewed. To obtain verification of your exemption or classification, you may print a property record card (PIC report) from our web site.

How do I print a Property Record Card for my property?

Where is my exemption shown on the Property Record Card?

1. Personal exemptions are listed in the section titled Exemption Information.
2. Agricultural classifications are listed in the section titled Land Information. The rows that contain a Y in the Ag/GreenBelt column have the Ag classification.

FIRST TIME APPLICANTS: If applying for a Senior Exemption for the first time, please review these frequently asked questions: Senior Exemptions.

RENEWALS: For the 2018 tax year, the allowable total household adjusted gross income received during 2017 should not exceed $29,454.
If your total household adjusted gross income exceeds the $29,454 limit, YOU MUST NOTIFY THIS OFFICE. Receiving no notification from the qualified senior will be considered a sworn statement, under penalty of perjury, that the income does not exceed the limit. Improperly claiming any exemption could result in a lien against your property.

You can apply for this exemption online through our online exemption application.


If you do not want to file online you can fill out an application, found here, and return it to our office.

If you would like to receive a notice of renewal electronically, please fill out our Electronic Consent form and email it to our office at paoffice@polk-county.net.

NOTE:

Jan. 2018

Homestead exemption is an important benefit that offers a Florida resident the opportunity to save up to hundreds of dollars on their property tax bill. The homestead exemption provides savings every year you own and reside in your home. It is your responsibility as a property owner to file an application for a new exemption and to let the Property Appraiser know if you change the property's use or if the property owner experiences a life change. Please see the FAQ for questions and answers regarding life changes that affect your homestead exemption.

The Citrus Health Response Program (CHRP) is the successor program to the Citrus Canker Eradication Program (CCEP).

The purpose of the program is to manage the impact of citrus canker and citrus greening in commercial citrus groves. To accomplish that purpose, this program declares citrus canker, citrus greening, and the Asian citrus psyllid to be plant pest and nuisances. The program also sets forth procedures for establishing quarantine areas, identifying regulated articles, decontaminating regulated articles, and regulating the movement of citrus nursery stock from areas quarantined for citrus greening. (Rule: 5B-63.001 F.A.C.)

Please provide our office with the following required documentation:

• CHRP Abandoned Grove Compliance Agreement
• Verification of Voluntary Destruction of Citrus Trees
• If the property is not currently receiving the greenbelt classification, an Application for Agriculture Classification must be submitted

Agricultural Classification

Properties currently receiving the agricultural benefit will not have to file a new application; however, parcels not under the greenbelt classification will be required to file an application with the Polk County Property Appraiser office prior the statutory date of March 1. Statute 193.461 (3) (a).

If the application is submitted after March 1, the application is considered a Late File Application. Therefore, a Good Cause Statement must be submitted explaining the reason why the application was late.

CHRP Documentation

In order to receive the CHRP Abandoned Grove assessment for the current tax year, CHRP documentation which has been approved and dated prior to June 30 of the applicable year, must be submitted to our office.

Use Change

The landowner must maintain compliance under the Abandoned Grove Compliance Agreement. The lower assessment will be in place for a period of 5 years per FS 193.461 (7) (a).

After receiving the CHRP Abandoned Grove assessment, if a different agricultural operation is put into place, other than citrus, the assessment will change according to the current ag use. Any non-agricultural use will be assessed as full market value.

Sale or Transfer of Property

If a parcel is sold or transferred while an Abandoned Grove Compliance Agreement is active, the agreement is no longer valid. The parcel will be assessed at full market value unless a new ag operation is put into place and a new application is filed.

General and Contact Information:

CHRP Assessment Policy

http://www.freshfromflorida.com/Divisions-Offices/Plant-Industry/Bureaus-and-Services/Office-Locations/Citrus-Health-Program-Offices

https://www.fdacs.gov/Divisions-Offices/Plant-Industry/Bureaus-and-Services/Bureau-of-Pest-Eradication-Control/Citrus-Health-Response-Program/Abandoned-Grove-Initiative

Compliance Procedure:

The Local CHRP Office Procedures for Abandoned Grove Compliance Agreement (AGCA) are:

Citrus Health Program Office

Winter Haven Office

Serves: Hillsborough, Pinellas, Polk, Osceola, Manatee Counties

Supervisor: Jeremy Gilbert
Jeremy.Gilbert@FDACS.GOV
3027 Lake Alfred Road
Winter Haven, Florida 33881-1438
(863)298-3000
(863)227-0160 Cell
(863)298-3002 Fax

DPI Helpline: 1-888-397-1517

Aug. 2017

The 2009 Legislature enacted legislation creating an exemption for real property dedicated in perpetuity for conservation purposes and an assessment reduction for lands that are subject to a conservation easement, environmentally endangered, or land used for outdoor recreational or park purposes. To qualify for either an exemption or assessment reduction, property owners must file an application with the Property Appraiser.

Conservation Exemption:  Newly created, section 196.26, Florida Statutes, outlining the definitions and requirements for owners to apply for an exemption for real property dedicated in perpetuity for conservation purposes.   Form DR-418C was drafted for applicants whose property meets the requirements for a conservation exemption. 

Requirements for Exemption:

Conservation Easement Reassessment: The Legislature also amended section 193.501, F.S., requiring an application to be filed with the property appraiser for property to be assessed at a reduced value if used for conservation. Form DR-482C was drafted for applicants whose property meets the requirements. Form DR-482CR, Land Used for Conservation Purposes Assessment Reapplication, is a short form to annually reapply for the assessment reduction. Please note that this is not an exemption, but a reduction in the land assessment.

Requirements for Reassessment:
The forms are posted at https://floridarevenue.com/Pages/forms_index.aspx

Jan. 2015

Polk County is home to the Avon Park Air Force Range, a training facility for all branches of the military, police, and national security agencies. Properties that may be affected by these training activities will have a notation on the parcel detail.

Click here for more information.

April 2014

The deadline to file is April 1.

In keeping with our goal of providing more efficient service, you can file your Tangible Return ONLINE. 
Please view the Help Video for online filing instructions.

Note:  File a return if you are operating a business or rental property and have not filed a tangible return in the past.  In order to receive the $25,000 exemption, you must file an initial return listing all tangible assets.  You do not need to file if you filed in a prior year with total tangible assets valued at less than $25,000 and the current value remains less than $25,000.  To verify if you have the exemption, please go to the Property Search tab and search under Tangible Business Accounts.  Under Value Summary you will see the exemption amount.  If the exemption value is $0 you need to file.

If I disagree with my assessment, can I appeal it?

A property owner who disputes the Property Appraiser's Office assessment is welcomed to discuss the matter with a deputy appraiser by contacting our office.

If still dissatisfied, the owner can appeal to the Value Adjustment Board, an independent body consisting of two County Commissioners, one School Board member and two members at large, appointed by the County Commission and School Board. The deadline to file a petition with the VAB is twenty-five (25) days after the mailing of the Notice of Proposed Taxes (TRIM), which will be mailed on August 19th, 2009 to property owners. 

 

Our office will transition to an electronic format for Tangible Personal Property Returns in 2010. Please submit your email address to us at paoffice@polk-county.net, in order to receive returns for your clients.

The Polk County Property Appraiser, Marsha Faux, was recently interviewed on PGTV's Polk Place. The interview covered a range of topics including a brief history of the Polk County Property Appraiser's background and a number of the resources and tools available to Polk County residents through the Property Appraiser's website.

Watch the entire interview below.



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What is a Form DR-430?

A Form DR-430 is a notification of a change in ownership or control of a parcel of property that occurred after January 1, 2008. The form is to be completed and sent to the office of the county Property Appraiser by the new owner, or agent for the owner, on any non-homestead property.  If a deed is being recorded in the public records showing the change in ownership then you do not need to submit a DR-430 form to the Property Appraiser.

When do you need to complete the Form DR-430 and send to your Property Appraiser?

You need to complete the Form DR-430 if the property is non-homestead property and a deed showing the change in ownership or control, occurring after January 1, 2008, is not being recorded in the public records of Polk County. A change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50% of the ownership of the legal entity that owned the property when it was most recently assessed at just value. “Controlling ownership rights,” for purposes of a transfer of control, means voting capital stock or other ownership interest that legally carries participatory rights.

A separate Form DR-430 must be completed for each parcel of non-homestead property that changed ownership or control.

It is considered that there is no change of ownership if:

Interest and Penalties

An owner who receives an assessment to which they are not entitled is subject to the following:


Beginning January 1, 2009 the Property Appraiser is required to record a tax lien on any property owned by a person or entity that was granted but not entitled to the property assessment limitation under section 193.1554 or section 193.1555, Florida Statutes.

Copies of this form and instructions are available from the Florida Department of Revenue at the following link: https://floridarevenue.com/dor/property/forms/current/dr430.pdf