Florida Form DR-462 is the Application for Refund of Ad Valorem Taxes that property owners file with their county tax collector to recover property taxes they overpaid, paid twice, or paid in error under Florida Statute §197.182. The form is reviewed first by the local tax collector, then forwarded to the Florida Department of Revenue for final approval before any refund is issued.
Property owners have four years from the date the tax was paid to file DR-462, and missing that window means the money is gone for good. The Florida DOR processes thousands of these refund applications each year, and a sizable share are rejected or delayed because filers leave fields blank, attach the wrong proof, or forget to sign in front of a notary when the county requires one.
In this guide, you will learn:
- 📝 How to complete every box on the current DR-462 (Rev. 12/09) line by line
- 💰 Which proof documents unlock a refund and which ones get your application bounced
- 📅 The 4-year deadline, the 30-day DOR review window, and the interest rules under Rule 12D-13.006
- 🏠 Three real walkthroughs — a double payment, a VAB win, and a sold parcel
- ⚠️ The 10 most common mistakes that delay or kill DR-462 refunds
What the Form Is and Who Must File It
Florida Form DR-462 is the official Application for Refund of Ad Valorem Taxes, prescribed by the Florida Department of Revenue and adopted by reference in Rule 12D-16.002, F.A.C.. The form is the only vehicle authorized under §197.182, Florida Statutes for recovering ad valorem (value-based) property taxes and non-ad valorem assessments paid to a Florida county tax collector.
You must file DR-462 if you are the taxpayer, owner, or authorized agent who paid Florida property taxes that were overpaid, duplicated, paid on the wrong parcel, paid after a successful Value Adjustment Board (VAB) reduction, paid after a court judgment lowering the assessment, or paid because of a clerical error on the tax roll. Mortgage servicers who escrow taxes for borrowers also file DR-462 when they accidentally pay the same bill twice.
You do not use DR-462 to challenge the assessed value itself. That is a VAB petition on Form DR-486. DR-462 is only for recovering money already paid.
The form’s revision date in the lower-left corner reads R. 12/09, and the Florida DOR has kept this version current. Always confirm you are using the latest copy from the DOR Property Tax Forms page before filing.
Before You Start: Documents and Information You Need
Gather every document below before opening the PDF. Missing paperwork is the number-one reason DR-462 applications stall at the county tax collector’s desk.
- Paid tax receipt or canceled check. Without proof of payment, the tax collector cannot verify the refund amount and will return your application unprocessed.
- The original tax bill (TRIM notice and final bill). The bill shows the parcel ID, millage, and exemptions the collector needs to confirm the overpayment.
- Parcel identification number (folio number). Each Florida parcel has a unique ID assigned by the county property appraiser; refunds cannot be matched without it.
- Closing statement (ALTA or HUD-1) if a sale or refinance is involved. This proves who actually paid the tax at closing and prevents a refund from going to the wrong party.
- VAB Final Decision (if applicable). A successful VAB reduction triggers a refund only if you attach the signed final decision from the clerk.
- Court order or judgment (if applicable). Tax suits decided under §194.171, F.S. require the certified order showing the corrected value.
- Corrected tax roll certificate from the property appraiser. When a clerical error caused the overpayment, the appraiser must issue a DR-409 Certificate of Correction.
- Government-issued photo ID. Most counties require notarization, and the notary will refuse without ID.
- Power of Attorney (if filing for someone else). Agents, CPAs, and attorneys must show written authorization or the application is rejected as unauthorized.
- Bank routing and account numbers (if the county offers ACH). Some collectors now refund by direct deposit and need this on a supplemental form.
Where to Get the Form and How to Access It
The official PDF lives on the Florida DOR Property Tax Forms library, filed alphabetically under DR-462. The direct link to the fillable form is the DR-462 PDF, which you can type into on a computer or print blank and complete by hand in dark ink.
Many county tax collectors also host the form on their own websites. The Miami-Dade Tax Collector and the Broward County Records, Taxes & Treasury Division both publish DR-462 alongside county-specific cover sheets. Hillsborough, Orange, and Palm Beach counties do the same, often with email submission portals attached.
If you cannot download the form, you may request a paper copy in person at any county tax collector’s office, or by calling the DOR taxpayer services line at 850-488-6800. Keep the digital version if you can — typed entries cut down on rejection rates because the collector’s clerks can read every box.
The form is two pages. Page 1 is the applicant section. Page 2 is the Tax Collector’s Certification and Department Action — do not write anything on page 2 unless you are the tax collector or DOR examiner.
Step-by-Step: How to Fill Out DR-462 Line by Line
Florida’s DR-462 has a single applicant page with roughly a dozen fields, plus signature and notary blocks. Each field below gets its own walkthrough using the exact label printed on the form, available in the official PDF.
County Name (Top Header)
This top-right blank asks which Florida county collected the tax. Write the full county name, not an abbreviation, in capital letters. Maria Lopez writes MIAMI-DADE because the parcel sits in Miami-Dade County.
If your parcel straddles two counties (rare, but possible along county lines), file a separate DR-462 in each county for the portion of tax paid there. A common mistake is writing the city name (Miami, Tampa, Orlando) instead of the county, which routes the application to the wrong office and adds weeks to processing. Filers often think “Miami” and “Miami-Dade” are interchangeable; they are not — only the county tax collector handles refunds.
Tax Year
Enter the four-digit tax year for which the refund is requested. Florida tax years run on the calendar year, so a bill paid in March 2026 for the 2025 tax roll uses 2025. Janet Pierce enters 2025 because she paid her November 2025 bill in March 2026.
If your refund spans multiple tax years (e.g., a VAB ruling reduced both 2024 and 2025), file a separate DR-462 for each year. Filers commonly write the payment year instead of the tax year, which mismatches the collector’s records. The misconception is that the year you wrote the check controls; in Florida property tax law, the tax roll year always governs.
Applicant’s Name
Write the full legal name of the person or entity who paid the tax and is asking for the money back. Use the name exactly as it appears on the deed or the canceled check. Carlos Rivera writes CARLOS J. RIVERA because that is how the deed and his check both read.
For LLCs, trusts, or corporations, use the full registered name on file with the Florida Division of Corporations. A common mistake is using a nickname (Carlos vs. Carlos J.) which the collector cannot match to the payment record. Filers often think any version of the name is fine — it is not, because refunds are issued in this exact name and a typo means the bank will reject the check.
Mailing Address
Enter the address where you want the refund check mailed. Use street, city, state, and ZIP. P.O. boxes are accepted. Aisha Thompson writes 4421 NW 7th Ave, Miami, FL 33127 because that is her current mailing address.
If you have moved since paying the tax, use your current address, not the property address. Filers often default to the parcel address, then never receive the refund check because they no longer live there. Many filers assume the county already has their updated address from the appraiser’s office; they do not — the tax collector mails to whatever you write here.
Phone Number and Email
Provide a daytime phone number and an email address where the tax collector can reach you. Marcus Webb enters 813-555-0142 and marcus.webb@email.com so the Hillsborough collector can call about his missing receipt.
Counties increasingly email status updates, and a working email cuts processing time by days. The common mistake is leaving these blank — when the collector has a question, the file goes to the bottom of the pile. Filers think these fields are optional courtesy lines; in practice, they are the fastest path to a follow-up.
Parcel Identification Number / Folio Number
Enter the unique parcel ID assigned by your county property appraiser. Each county uses a slightly different format, but it always appears on your tax bill and on the appraiser’s website. Maria Lopez writes 01-3128-001-0840 — her Miami-Dade folio.
Look the number up on your county property appraiser’s site, such as the Miami-Dade Property Search or the Broward County Property Appraiser. A common mistake is dropping leading zeros, which makes the parcel impossible to find in the collector’s database. Filers often confuse the property address with the parcel ID — addresses change, parcel IDs do not.
Legal Description / Property Description
This box asks for the legal description of the property, not the street address. Pull it from the deed or the property appraiser’s record card. Janet Pierce writes LOT 12, BLOCK 4, SUNSET PARK SUBDIVISION, PB 23, PG 14 because that matches her warranty deed.
For condominiums, include the unit number and condo declaration book/page. The common mistake is writing only the street address, which forces the collector to look it up and slows the file. Filers often think the street address is the legal description; in Florida, only the platted or metes-and-bounds language counts.
Amount of Refund Requested
Enter the exact dollar amount you want refunded, including cents. Do not estimate. Carlos Rivera writes $4,287.63 because that is the exact overpayment shown on his canceled check minus what was actually owed.
Use the formula: amount paid minus amount legally owed equals refund requested. If you paid twice, the refund is the full second payment. The common mistake is rounding or guessing, which the collector will recalculate and reduce — sometimes to zero. Filers often think the collector will “figure it out”; under Rule 12D-13.006, F.A.C., the burden is on the applicant to state the amount.
Date Tax Was Paid
Enter the date the original payment was received by the tax collector, not the date you mailed the check. Aisha Thompson writes 11/28/2025 because the collector’s stamp on her receipt shows that date.
Use MM/DD/YYYY format. This date starts the 4-year statute of limitations clock under §197.182(1)(e), F.S.. The common mistake is using the check-writing date, which can be off by weeks and may push your application past the deadline on the collector’s records. Filers often believe the postmark date controls; Florida law uses the receipt date by the collector.
Reason for Refund (Statutory Basis)
This is the most important narrative box on the form. State the specific reason for the refund and cite the statutory subsection of §197.182(1) that authorizes it. Marcus Webb writes “Double payment of 2025 ad valorem taxes — escrow paid 11/15/2025 and owner paid 11/28/2025. Refund authorized under §197.182(1)(a)4., F.S.”
The recognized grounds include: overpayment (subsection (a)1.), payment when no tax was due, VAB reduction, court judgment, clerical error on the tax roll, and erroneous payment. The common mistake is writing a vague reason like “I paid too much” without citing the statute, which gives the collector grounds to deny. Filers often think any reason works — it does not; only the grounds listed in §197.182(1) qualify.
Supporting Documentation Attached
List every document you are attaching. Janet Pierce writes “1) Paid tax receipt dated 03/14/2026; 2) VAB Final Decision dated 02/10/2026; 3) Closing statement from sale dated 04/01/2026.”
Number each item so the clerk can check them off. Missing attachments are the second-leading cause of denials, behind missed deadlines. The misconception is that the collector will “request what they need” — they will not; an incomplete application is simply returned.
Applicant’s Signature and Date
Sign in dark ink and date the signature. The signature must match the name in the Applicant’s Name box. Carlos Rivera signs Carlos J. Rivera and dates 05/01/2026.
If the applicant is an entity, an officer with signing authority must sign and note the title (e.g., “Managing Member”). The common mistake is letting a spouse or relative sign for the applicant without a Power of Attorney — this voids the application. Filers often think a digital signature is fine; many counties still require wet ink, so check before scanning.
Notary Block (Where Required)
Some counties require the application to be notarized. The notary fills in the date, the applicant’s name, the type of identification shown, and stamps the seal. Aisha Thompson signs in front of a Florida notary who writes “Personally known” because Aisha is her longtime client.
Confirm with your county collector before notarizing — Miami-Dade and Broward typically require it, while smaller counties may not. The common mistake is skipping notarization in a county that requires it, which delays processing by 30+ days. Filers think a witness signature is equivalent to a notary; it is not under Chapter 117, F.S..
Tax Collector’s Certification (Page 2 — DO NOT COMPLETE)
This section is for the county tax collector. The collector verifies the parcel, the payment, the amount, and certifies the refund is proper before forwarding the application to the DOR.
Leave every blank in this section empty. Filers who write here often invalidate the form. The misconception is that the applicant should “help” by filling it in; doing so can be treated as an unauthorized certification.
Department of Revenue Action (Page 2 — DO NOT COMPLETE)
This section is for the Florida DOR examiner who reviews refunds over the statutory threshold. The DOR has 30 days under Rule 12D-13.006(2), F.A.C. to approve or deny once the collector forwards a complete file.
Leave it blank. The common mistake is signing it as the applicant; the form is then rejected as defective. Filers often think DOR approval is automatic — it is not, especially for refunds over $2,500, which receive line-by-line review.
Three Filled-Out Examples Using Real Scenarios
Scenario 1 — Maria Lopez, Double Payment After Mortgage Payoff
Maria paid off her mortgage in October 2025 and didn’t realize her servicer had already paid the November tax bill from escrow. She paid again in December.
| Form Section | What Maria Enters |
|---|---|
| County Name | MIAMI-DADE |
| Tax Year | 2025 |
| Applicant’s Name | MARIA E. LOPEZ |
| Mailing Address | 8240 SW 142nd St, Miami, FL 33158 |
| Parcel ID | 01-3128-001-0840 |
| Legal Description | LOT 12, BLOCK 4, SUNSET PARK SUB, PB 23 PG 14 |
| Amount of Refund Requested | $3,842.17 |
| Date Tax Was Paid | 12/05/2025 |
| Reason for Refund | Double payment — escrow paid 11/02/2025; owner paid 12/05/2025. Authorized under §197.182(1)(a)4., F.S. |
| Supporting Documentation | 1) Both paid receipts; 2) Mortgage payoff letter; 3) Bank statement showing escrow payment |
| Signature | Maria E. Lopez — 04/12/2026 |
Scenario 2 — Carlos Rivera, VAB Value Reduction Win
Carlos owns a strip-center in Hillsborough County. He paid the 2024 bill in November 2024, then won a VAB reduction in March 2026 dropping the assessed value by $180,000.
| Form Section | What Carlos Enters |
|---|---|
| County Name | HILLSBOROUGH |
| Tax Year | 2024 |
| Applicant’s Name | RIVERA HOLDINGS LLC |
| Mailing Address | 2010 E 7th Ave, Tampa, FL 33605 |
| Parcel ID | A-19-29-19-3KE-000004-00012.0 |
| Legal Description | LOT 12, BLOCK 4, YBOR CITY COMMERCIAL PLAT |
| Amount of Refund Requested | $4,287.63 |
| Date Tax Was Paid | 11/28/2024 |
| Reason for Refund | VAB reduction in assessed value — Final Decision 03/04/2026. Authorized under §197.182(1)(b), F.S. |
| Supporting Documentation | 1) Paid tax receipt; 2) VAB Final Decision; 3) Recalculated tax certificate from Property Appraiser |
| Signature | Carlos J. Rivera, Managing Member — 04/30/2026 |
Scenario 3 — Janet Pierce, Snowbird Sold Parcel
Janet sold her Naples condo in October 2025. Her bank, on autopay, sent the November 2025 tax bill anyway, even though the buyer paid at closing.
| Form Section | What Janet Enters |
|---|---|
| County Name | COLLIER |
| Tax Year | 2025 |
| Applicant’s Name | JANET R. PIERCE |
| Mailing Address | 117 Lakeview Dr, Albany, NY 12203 |
| Parcel ID | 76480000508 |
| Legal Description | UNIT 304, BAYSIDE CONDO, OR 4521 PG 882 |
| Amount of Refund Requested | $2,915.40 |
| Date Tax Was Paid | 11/14/2025 |
| Reason for Refund | Tax paid in error after sale; buyer paid at closing 10/03/2025. Authorized under §197.182(1)(a)1., F.S. |
| Supporting Documentation | 1) ALTA closing statement; 2) Warranty deed; 3) Bank autopay receipt; 4) Buyer’s paid tax receipt |
| Signature | Janet R. Pierce — 05/02/2026 |
How to File the Completed Form
DR-462 is filed with the county tax collector of the county where the tax was paid, never directly with the Florida DOR. Each Florida county runs its own filing process, so confirm channel rules on your local collector’s site, such as the Hillsborough County Tax Collector, the Orange County Tax Collector, or the Palm Beach County Tax Collector.
By mail. Send the signed application and all attachments by USPS certified mail, return receipt requested. There is no filing fee. Expected processing is 30–90 days at the county, plus 30 more days at the DOR for refunds requiring state approval. Keep the green return receipt as proof of filing.
In person. Walk the package into any branch of the county tax collector. The clerk date-stamps a copy and hands it back to you as your filing receipt. Photo ID required. No fee.
By email or online portal. Miami-Dade, Broward, and a growing number of counties accept emailed PDFs at addresses like Broward Records, Taxes & Treasury contact page. Save the auto-reply confirmation as your proof. No fee.
By fax. Some smaller counties still accept faxed applications. Use the fax number on the collector’s contact page and keep the transmission report.
Refunds approved by the DOR are paid by the county tax collector from current tax collections under §197.182(2), F.S., usually by paper check, occasionally by ACH where offered.
What Happens After You File
Once the tax collector receives your DR-462, a clerk reviews the application for completeness and verifies the payment in the county system. If the file is complete, the collector signs the certification on page 2 and forwards it to the Florida DOR Property Tax Oversight division.
Refunds of $2,500 or less can often be approved at the county level without DOR review. Larger refunds, and any refund based on a VAB or court order, must be reviewed by a DOR examiner under Rule 12D-13.006, F.A.C., who has 30 days to act.
If approved, the county issues a refund check to the name and address on the form. Interest may accrue under §197.182(1)(b), F.S. at the statutory rate, computed from the date of overpayment, when the overpayment resulted from a tax roll error.
If denied, you receive a written notice explaining why. You may correct and resubmit, or, if the denial is final, you may sue in circuit court under §197.182(1)(g), F.S. within 60 days.
Mistakes to Avoid When Filling Out the Form
- Filing past the 4-year deadline. Refund rights expire under §197.182(1)(e); late applications are denied without review.
- Writing the city instead of the county. Routes the file to the wrong office and resets your processing clock.
- Using the payment year instead of the tax year. Mismatches the tax roll and triggers an automatic return for correction.
- Dropping leading zeros from the parcel ID. The collector’s database returns “no match” and the file is shelved.
- Stating a vague reason for refund. Without a §197.182(1) subsection cite, the collector has grounds to deny.
- Forgetting the paid tax receipt. No proof of payment equals no refund, no exceptions.
- Skipping notarization where required. Adds 30+ days when the collector mails the file back unsigned by a notary.
- Letting an unauthorized person sign. Spouses, kids, and bookkeepers without a Power of Attorney void the form.
- Filling in page 2. Writing in the certification or DOR action section is treated as a defect.
- Mailing without certified-mail tracking. If the file is lost in transit, you have no proof of timely filing.
- Estimating the refund amount. Round numbers are recalculated and often reduced; cents matter.
- Using an outdated form revision. Older versions of DR-462 are rejected; always pull the current PDF from the DOR forms page.
Do’s and Don’ts
Do’s
- Do confirm the form revision date matches the current DR-462 PDF — outdated copies bounce.
- Do type your entries when possible — clerks process typed forms faster than handwritten ones.
- Do attach a cover letter listing every enclosure — it speeds the clerk’s intake review.
- Do mail certified with return receipt — your proof of timely filing protects the 4-year deadline.
- Do keep a full copy of the signed packet — you will need it if the file is lost.
- Do call the collector after 30 days for a status update — squeaky wheels move first.
Don’ts
- Don’t sign anywhere on page 2 — it voids the form.
- Don’t estimate the refund amount — exact cents are required by Rule 12D-13.006.
- Don’t use a nickname — the refund check is issued in the exact name you write.
- Don’t skip the statutory cite — “I overpaid” alone is not a legal basis.
- Don’t mail the original deed or VAB decision — send copies and keep originals.
- Don’t assume the county will fix errors — incomplete files are returned, not corrected.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing pro se
- No professional fee — DR-462 has no filing cost, so a self-filer keeps the full refund.
- Direct communication — you talk to the collector’s clerk yourself, no middleman.
- Faster signature — no delays waiting on a CPA or attorney to countersign.
- Full control of timeline — you choose when to mail and how to follow up.
- Simple cases are straightforward — a clean double-payment refund is a one-page file.
Cons of filing pro se
- Statutory citations confuse non-lawyers — many filers cannot match facts to §197.182(1) subsections.
- VAB and court-order refunds get technical — interest computations under Rule 12D-13.006 are easy to miss.
- Entity filings need authority proofs — LLC and trust filings raise rejection risk without a pro.
- Appeals require a lawsuit — a denied DR-462 can be appealed only in circuit court.
- Time costs money — a CPA may save hours of back-and-forth that exceed the fee.
DR-462 vs. DR-486 at a Glance
| Feature | DR-462 vs. DR-486 |
|---|---|
| Purpose | DR-462 recovers paid taxes; DR-486 challenges the assessed value before payment |
| Filed With | DR-462 to county tax collector; DR-486 to county Value Adjustment Board |
| Deadline | DR-462 within 4 years of payment; DR-486 within 25 days of TRIM notice |
| Statute | DR-462 under §197.182; DR-486 under §194.011 |
| Outcome | DR-462 yields a refund check; DR-486 yields a value reduction (which may then trigger a DR-462) |
FAQs
Is there a fee to file DR-462?
No. Florida law does not authorize a filing fee for property tax refund applications under §197.182. County tax collectors process DR-462 at no cost.
How long do I have to file DR-462 after paying the tax?
No application is accepted after four years from the date the tax was paid, per §197.182(1)(e), Florida Statutes. Missing this deadline ends your refund rights.
Do I file DR-462 with the Florida Department of Revenue directly?
No. File with the county tax collector where the tax was paid; the collector then forwards refund applications requiring DOR review.
Can I e-sign DR-462?
No — most counties still require a wet-ink signature, and several require notarization. Confirm with your local tax collector before scanning.
Do I write my street address or my mailing address in the address box?
No street address — write the current mailing address where you want the refund check sent, even if it is different from the property address.
What do I put in the “Reason for Refund” box if I just paid twice?
Yes, write “Double payment under §197.182(1)(a)4., F.S.” and attach both paid receipts. Cite the subsection so the collector has clear authority to refund.
Should I fill in the Tax Collector’s Certification on page 2?
No. Page 2 is for the collector and the DOR only. Writing there can void the application.
Do I need to include the parcel’s legal description if I provide the parcel ID?
Yes. Both fields are required. The parcel ID matches the database; the legal description confirms the property identity on the deed.
Can my CPA or attorney sign DR-462 for me?
Yes, but only with a written Power of Attorney attached. Without it, the collector treats the signature as unauthorized and rejects the file.
Will I receive interest on my refund?
Yes, in some cases. Interest accrues under §197.182(1)(b) when the overpayment results from a tax roll error or correction, computed from the date of overpayment.
What if the DR-462 is denied?
Yes, you can sue. Under §197.182(1)(g), a denied applicant may file suit in circuit court within 60 days of the final denial notice.
Can I file one DR-462 for two different tax years?
No. File a separate DR-462 for each tax year, even if both refunds stem from the same VAB or court ruling. Each tax roll year stands alone.
Related reading
- How to Fill Out Florida Form DR-26S (w/Examples) + FAQs
- How to Fill Out Florida Form DR-405 (w/Examples) + FAQs
- How to Fill Out Florida Form DR-486 (w/Examples) + FAQs
- How to Fill Out Florida Form DR-840 (w/Examples) + FAQs
- How to Fill Out Florida Form 1.998 (w/Examples) + FAQs
- How to Fill Out Texas Form 50-181 (w/Examples) + FAQs
- How to Fill Out Florida Form 12.930(d) (w/Examples) + FAQs