ServicesCounty DR-504AFH Filing
County DR-504AFH Filing in Palm Beach Gardens
Form DR-504AFH is where an FHFC certification becomes a lower tax bill. We complete it with you, reconcile each unit figure against your certification letter and current rent roll, and file it with the Palm Beach County Property Appraiser ahead of the March 1 cutoff. Every line gets explained in plain terms.
What the DR-504AFH does and when you need it
Under Florida's Live Local Act, owners of multifamily projects with more than 70 affordable units can have the qualifying units removed from the tax roll, in full or in part. Nothing happens on its own, though. Two filings are needed: first a certification from the Florida Housing Finance Corporation, then form DR-504AFH with the property appraiser for the county where the parcel sits.
The DR-504AFH is the application the property appraiser actually acts on. It identifies the parcel, the number of qualifying units, the income tier each unit serves and the exemption level you are claiming. Units rented to tenants at or below 80 percent of area median income can qualify for 100 percent of their assessed value, and units between 80 and 120 percent for 75 percent. If the numbers on the form don't match your FHFC certification, expect questions or a denial.
The exemption is claimed every year. For properties in Palm Beach Gardens, that means a filing with the Palm Beach County Property Appraiser by March 1. We walk you through what each section asks for and why, so you know exactly what you signed.
What our DR-504AFH filing covers
- Line-by-line form preparation
- We complete the DR-504AFH from your records, not from estimates. Parcel ID, owner of record, unit counts and tier assignments all come from documents you can point to later.
- Cross-check against your FHFC certification
- The appraiser's office compares the form to the certification letter. We reconcile unit numbers, addresses and tier counts before filing so the two documents tell the same story.
- Rent roll and income tier review
- We check that each claimed unit is leased at a rent within the published limit for its tier and that the tenant's income supports that tier. If a unit doesn't qualify, we tell you and leave it off. Our Resident Income Verification service handles the deeper file work when a tenant file needs it.
- Supporting documents packet
- We assemble the attachments the appraiser expects, including the certification and a unit schedule, and keep a full copy of the filing for your records.
- Deadline tracking and follow-up
- We file ahead of March 1 and keep proof that the application was received. If the appraiser asks for more information, we prepare the response with you.
Signs your DR-504AFH needs attention
FHFC approval in hand, but no exemption on the bill
The state's sign-off alone does not lower your taxes. Without the county filing, the appraiser has nothing to act on.
Your TRIM notice shows full taxable value
If the August notice of proposed property taxes shows no exemption on units you set aside, the application may have been missing, late or denied.
Unit counts changed since certification
Move-outs, new leases and rent changes can shift which units qualify. The form should reflect the property as it stood on January 1.
Last year's filing drew questions
A partial denial usually traces to a mismatch between the form, the certification and the rent roll. We find where the numbers split and correct the record before the next filing.
The person who filed last year is gone
Turnover in asset management is common. We rebuild the file so the next filing doesn't depend on one person's memory.
How the filing works, step by step
- 1
Free savings estimate by phone
You tell us the unit count, rent levels and certification status. We give you a free savings estimate of what the exemption could be worth, and we say plainly if the property looks short of the 71-unit threshold.
- 2
Gathering documents
We send a short list: the FHFC certification letter, the current rent roll, lease summaries and income certifications for claimed units. Meetings happen at our office or over phone and video, so nobody has to travel to sit down with us.
- 3
Draft and reconcile
Next we prepare the DR-504AFH and test each figure against the certification and rent roll. Before you sign, we go through every section with you in plain English and explain why it asks what it asks.
- 4
Signature and filing
The owner or authorized agent signs, and we file with the property appraiser ahead of March 1, with confirmation kept for your records.
- 5
Follow-through
We watch for the appraiser's decision and the TRIM notice, and answer any follow-up questions from the appraiser's office. Our Annual Recertification service picks up from there next year.
What moves the price of DR-504AFH preparation
We price this work by the effort needed to make the form accurate. On the same call where you get a free savings estimate, we can usually quote the filing by phone. The factors below drive that quote.
- Number of claimed units
- A 72-unit building with one income tier is simpler than a 300-unit project split across both tiers. More units mean more lines to reconcile.
- Condition of your records
- Clean rent rolls and current income certifications go quickly. Missing or outdated tenant files add review time.
- Mixed tiers or multiple parcels
- Projects that span more than one parcel, or mix 80 percent and 120 percent units, need separate schedules and closer checking.
- When you start
- Starting in December leaves room to sort out problems. Starting in the last week of February compresses the work.
- A prior denial
- If last year's application was denied, we review the reason first, which adds work up front.
DR-504AFH questions we hear most
Something not covered here? (561) 529-9740
Is the FHFC certification the same as the DR-504AFH?
No. The FHFC certification is the state confirming the project meets the affordability rules. The DR-504AFH is the county-level application, and the property appraiser expects that certification letter to be attached. You need both, and our FHFC Certification Filing service handles the first one.
What happens if we miss the March 1 deadline?
A late filing generally means losing the exemption for that tax year. Florida law allows late applications in some circumstances through a petition to the value adjustment board, but approval is not certain. Starting the filing in January is the safer path.
Do we have to file every year?
Yes. The exemption is claimed annually, and the FHFC certification has to be current too. Many owners pair the county filing with our Annual Recertification service so both run on one schedule.
Will every unit in the building come off the tax roll?
Only the units that qualify. Each of those is exempted at 100 percent or 75 percent of its assessed value, depending on which income tier it serves, while market-rate units are taxed as usual. Your savings estimate breaks out that split, so the figure you plan around matches what later shows on the bill.
Do you file for properties outside Palm Beach Gardens?
Yes. We work with properties across the area, including Jupiter, West Palm Beach and Riviera Beach. The DR-504AFH is a statewide form, so the process is the same; only the property appraiser's office changes if the parcel sits in another county.
Know what the exemption is worth before March 1
Tell us your unit count and rent levels, and we'll explain what the DR-504AFH would claim and what it could save. If the numbers don't support filing, we'll tell you that too.