Form DR-430, Change of Ownership or Control, Non-homestead Property, is the notice an owner sends to the county property appraiser when non-homestead real property changes ownership or control and no deed or other instrument was recorded with the clerk of court. The Manatee County Property Appraiser posts the form for download, so it turns up in Manatee County property tax searches, but it goes to the appraiser of the county where the property is located. On this page you can fill out the form online on FillingPDF and download or print the completed PDF.
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What is DR-430?
Form DR-430, Change of Ownership or Control, Non-homestead Property, is the notice an owner of non-homestead real property sends to the county property appraiser when ownership or control changes and no deed or other instrument was recorded with the clerk of court.
The form is printed under Rule 12D-16.002 of the Florida Administrative Code and refers to sections 193.1554, 193.1555 and 193.1556, Florida Statutes. Page 1 collects the county and date, the new owner and its type of ownership, the previous owner, the description of the property (date of the change, parcel ID, physical address, legal description and type of property), and a signed declaration. Page 2 holds the instructions.
The instructions define a change of ownership or control as any of these:
- A sale or foreclosure.
- A transfer of legal title or beneficial title in equity to any person.
- A cumulative transfer of control, or of ownership of more than 50%, of the legal entity that owned the property when it was last assessed at just value.
One notice can cover several parcels: Form DR-430M is attached to Form DR-430 to report multiple parcels. The instructions also warn that owners who receive an assessment they are not entitled to owe the taxes avoided plus interest and a penalty, and that the property appraiser must record a tax lien on the property.
Who needs to file DR-430?
An owner of non-homestead property that changed ownership or control after January 1, when the property was last assessed at just value, must notify the property appraiser with this form unless a deed or other document of the change was recorded with the clerk of the court. If one owner completes and sends a Form DR-430, another owner does not have to send an additional one.
The notice may be provided by the owner of the property, the previous owner, or an authorized agent of either; the form has a box for each.
You do not need to complete Form DR-430 if:
- A deed or other instrument documenting the change of ownership has been recorded with the county clerk of court.
- The transfer corrects an error.
- The transfer is between legal and equitable title.
- The transfer is between husband and wife, including a transfer to a surviving spouse or on dissolution of marriage, and the property is non-homestead, residential property under section 193.1554(1), F.S. This does not apply to non-residential property.
- For a publicly traded company, the transfer occurred through buying and selling shares on a public exchange. This does not apply to a merger or acquisition by another company.
When to file DR-430
The trigger is a change of ownership or control of non-homestead property after January 1, when the property was last assessed at just value, with no deed or other instrument of the change recorded with the clerk of the court. The form prints no separate due date, so send it once the sale, foreclosure, transfer of title or cumulative transfer of control or of more than 50% ownership has occurred. The form asks for the date of sale or change of ownership, and for the date cumulative ownership or control exceeded 50% when that is the trigger. The instructions explain what is at stake: owners who receive an assessment limitation to which they are not entitled owe the taxes avoided plus interest and a penalty, and the property appraiser must record a tax lien on the property.
Documents you need
- Form DR-430M, attached only when the notice covers multiple parcels; identify each page with the owner's name and the date from page one of Form DR-430.
How to fill out DR-430
Enter the county and date
At the top, write the county where the property is located and the date. Use the same owner name and date on any Form DR-430M you attach.
Identify the new owner
Under New Owner, enter the owner name, address, contact name and phone number.
State the type of ownership
If the new owner is not an individual, check one type: Corporation, Limited liability company, Limited partnership, General partnership or joint venture, Unincorporated REIT, or Other with a specification. Enter the state of formation.
Identify the previous owner
Under Previous Owner, enter the name of the individual or legal entity transferring ownership, or whose entity ownership or control cumulatively exceeded 50%.
Enter the date of the change
Under Description of Property, enter the date of sale or change of ownership. If cumulative ownership or control exceeded 50%, enter the date that happened.
Describe the property
Enter the Parcel ID, the physical address, the legal description and the type of property.
Report multiple parcels and page count
If the notice covers multiple parcels, check the box saying you attached Form DR-430M. Enter the total number of pages, including this one.
Mark who provides the notice
Check whether the notification is provided by the owner of the property, the previous owner, an authorized agent of the owner or an authorized agent of the previous owner.
Sign the declaration
Sign, print your name and enter the date under the declaration that you have read the document and the facts are true. Add your title if you are not an individual.
Review and download the completed PDF
Check the county, parcel ID, dates and page count, then download or print the completed PDF from FillingPDF. Send it as described under How to submit.
How to submit DR-430
Form DR-430 is sent to the property appraiser of the county where the parcel is located; the form prints no address or portal of its own.
- Single parcel: send the completed form to the property appraiser in the county where the parcel is located. If one owner sends a Form DR-430, another owner is not required to send an additional one.
- Multiple parcels: attach Form DR-430M, identify each page with the owner's name and the date from page one of Form DR-430, and send a copy of the completed forms to the property appraiser of each county where you listed a parcel. Form DR-430M is posted on the Department of Revenue's website at http://dor.myflorida.com/dor/property/forms/.
- Finding the address: contact information and mailing addresses for all Florida property appraisers are on the Department of Revenue's website at http://dor.myflorida.com/dor/property/appraisers.html.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form DR-430 when a deed or other instrument of the change was already recorded with the county clerk of court; the instructions say it is not needed then.
- Sending the form for a transfer the instructions exclude: correcting an error, a transfer between legal and equitable title, or a qualifying transfer between spouses of residential property.
- Applying the spouse exclusion to non-residential property; the instructions say it covers only non-homestead, residential property under section 193.1554(1), F.S.
- Assuming a merger or acquisition of a publicly traded company is excluded; only transfers through buying and selling shares on a public exchange are.
- Attaching Form DR-430M without writing the owner's name and the date from page one of Form DR-430 on each page.
- Sending a multi-parcel notice to one property appraiser when the parcels are in several counties; each county's appraiser gets a copy of the completed forms.
- Submitting the form without signing the declaration or without printing the name and date beside the signature.
- Not checking which party provides the notification: the owner, the previous owner, or an authorized agent of either.
Frequently asked questions
What is Form DR-430 used for?
Form DR-430 notifies the county property appraiser that non-homestead real property changed ownership or control. It is used when a deed or other instrument of the change has not been recorded with the clerk of court. The owner completes it and sends it to the appraiser of the county where the property is located.
Is Form DR-430 a Manatee County property tax form?
The Manatee County Property Appraiser posts it for download, but it is not limited to Manatee County. You send it to the property appraiser of the county where the parcel is located, so it goes to Manatee County only if the parcel is there.
Do I need Form DR-430 if my deed was recorded?
No. The instructions say you do not need to complete Form DR-430 if a deed or other instrument documenting the change of ownership has been recorded with the county clerk of court. The form is for changes that were not recorded.
Do spouses have to file Form DR-430 when one transfers to the other?
Not for non-homestead, residential property under section 193.1554(1), F.S. A transfer between husband and wife, including to a surviving spouse or on dissolution of marriage, is excluded. The exclusion does not apply to non-residential property.
How do I report more than one parcel on Form DR-430?
Attach Form DR-430M to Form DR-430 and check the multiple-parcels box on page one. Write the owner's name and the date from page one on each page. Send a copy of the completed forms to the property appraiser of each county where you listed a parcel.
Where do I send Form DR-430?
Send it to the property appraiser in the county where the parcel is located. The form prints no address; contact information and mailing addresses for all Florida property appraisers are on the Department of Revenue's website at http://dor.myflorida.com/dor/property/appraisers.html.
What happens if I do not notify the property appraiser?
Owners who receive an assessment to which they are not entitled owe the taxes avoided plus interest each year and a penalty. The property appraiser must also record a tax lien on property that received a limitation under s.193.1554 or s.193.1555, F.S., without entitlement.
Can I fill out Form DR-430 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form; you send it to the property appraiser through the channels the form describes.
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