14668842, 12DER14-03 - Florida Administrative Rules, Law, Code, Register

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Notice: 14668842

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER14-03

Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement Required; Denials; Late Applications

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 13 of Chapter 2008-173, Laws of Florida, (the “act”), expressly authorizes the Executive Director of the Department of Revenue to adopt emergency rules to implement the act. Emergency Rule 12DER14-03 is being adopted to implement the provisions of the act concerning the transfer of the homestead assessment difference. Section 13 of the act expressly provides that all conditions are deemed met to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing the act. The act further provides that such rules remain in effect for 18 months and can be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2008-173, Laws of Florida. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules. This emergency rule (Emergency Rule 12DER14-03) renews and replaces Emergency Rule 12DER12-08 (adopted on December 7, 2012), which combined, renewed, and replaced Emergency Rules 12DER11-03 and 12DER11-06 (which were adopted on May 27, 2011). The Department of Revenue originally took several actions to inform interested parties about the forms, procedures, and emergency rules that were adopted on May 27, 2011 to implement this new law, and to give these parties an opportunity to review and comment. These interested parties included Property Appraisers and the professional associations that represent them, taxing authorities, including counties, municipalities, and independent districts, school districts, their associations, and practitioners who have told the Department that they want to receive all information associated with property tax rulemaking. The actions that the Department took when Emergency Rules 12DER11-03 and 12DER11-06 were being prepared for adoption include: making the proposed drafts available via the Internet for public review and comments; and, establishing a new Department email address to make it easier for interested parties to submit comments and questions to the agency. During the period that these emergency rules were in effect, the Department has held rule development workshops and public hearings on a permanent version of this emergency rule. The emergency rule being proposed for adoption is identical to the current draft of the permanent rule, and incorporates changes based on comments from the public during promulgation of the permanent rule.

SUMMARY:

The purpose of this emergency rule is to provide procedures for applicant taxpayers and property appraisers regarding denials and late applications of portability. This rule also provides the limitations and special rules to be implemented and the forms to be used by applicant taxpayers and property appraisers for the transfer of assessment limitation difference, when a homestead is abandoned.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Mike Cotton, Department of Revenue, Property Tax Technical Unit, 2450 Shumard Oak Blvd., Tallahassee, Florida 32399-0100, telephone (850)617-8870, Fax (850)617-6112, email address: cottonmr@dor.state.fl.us.

PRINT PUBLISH DATE:

6/10/2014 Vol. 40/112

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12DER14-03&PDate=6/10/2014&Section=4

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.