8084191, 12DER09-06 - Florida Administrative Rules, Law, Code, Register

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Notice: 8084191

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER09-06	Denials and Late Filed Applications for Transfer of Assessment Limitation Differential (Portability)
12DER09-07	Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability)
12DER09-08	Tax Collector Non-Ad Valorem Assessment Roll Reports
12DER09-09	Scope of Emergency Rules 12DER09-10 Through 12DER09-12: How to Obtain Forms
12DER09-10	Transfer of Assessment Limitation Difference: “Portability”: Sworn Statement Required
12DER09-11	Tangible Personal Property Exemption
12DER09-12	Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes
12DER09-13	Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue For Local Fiscal Year 2009-2010
12DER09-14	Forms for Use in the Truth in Millage and Maximum Millage Calculations Required by Section 200.065, Florida Statutes, and Chapter 2008-173 (Senate Bill 1588), Laws of Florida
12DER09-15	Disclosure and Certification of Compliance; Filing of Documents Relating to Millage Levy Compliance Commencing 2009

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

Chapter 2008-173 (Senate Bill 1588), Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 18 months and that could be renewed. These acts further provided that all conditions imposed by Chapter 120, Florida Statutes, were deemed to be met.

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 and Chapter 2008-173 (Senate Bill 1588), 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. The forms included here are based on the requirements of Chapter 2008-173 (Senate Bill 1588), Laws of Florida, as passed by the Legislature, and will replace the forms used in previous years. The Department of Revenue has taken several actions to inform interested parties about the forms, procedures, and emergency rules that are being developed to implement this new law, and to give such parties an opportunity to review and comment. These interested parties include 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 has taken include: making the proposed drafts available via the Internet for public review and comments, establishing a new Department email address to make it easier for interested parties to submit comments and questions to the agency; emailing copies of the draft forms to interested parties, as well as receiving and incorporating public comments on the drafts of forms.

SUMMARY:

Chapter 2008-173 (Senate Bill 1588), Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 18 months and that could be renewed. The purpose of these emergency rules is to renew previous emergency rules on the same subject matter. These rules renew and replace emergency rules as listed, and these rules will remain in effect during the pendency of procedures to adopt rules addressing the subject matter of these emergency rules. Rule 12DER09-06 (Denials and Late Filed Applications for Transfer of Assessment Limitation Differential (Portability)) will replace Rule 12DER08-25. This rule provides the procedure and forms for applicant taxpayers and property appraisers regarding denials and late applications of portability. Rule 12DER09-07 (Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability)) will replace Rule 12DER08-26. This rule provides for the applicable forms and the appeal process before the value adjustment board for denials for portability. Rule 12DER09-08 (Tax Collector Non-Ad Valorem Assessment Roll Reports) will replace Rule 12DER08-30. This rule provides assistance regarding certain actions to be taken by local governments and officials. Section 10 of Senate Bill 1588 (Chapter 2008-173, L.O.F.) states that Tax Collectors are required to report information concerning non-ad valorem assessments collected on the property tax bill to the Department of Revenue. This summary information on each non-ad valorem assessment must be provided by December 15th each year starting in 2008. This rule adopts and incorporates by reference Form DR-503NA, Tax Collector’s Report on Non-Ad Valorem Assessments Collected on the Notice of Taxes (N. 12/08), to be used by tax collector for this report. Rule 12DER09-09 (Scope of Emergency Rules 12DER09-10 Through 12DER9-12; How to Obtain Forms) describes in detail the scope and application of emergency rules when implementing the provisions of Chapter 2008-173 (Senate Bill 1588), Laws of Florida. Emergency Rules 12DER09-10 through 12DER09-12 supersede any other existing rules of the Department that deal with the same or similar issues and should be read in conjunction with those source documents that created the laws, and not rely solely on these rules. Rule 12DER09-10 (Transfer of Assessment Limitation Difference; “Portability;” Sworn Statement Required) will replace Rule 12DER08-33. This rule sets forth the limitations and special rules to be observed and the forms to be used by applicant taxpayers and property appraisers for the transfer of assessment limitation difference, when a homestead is abandoned. Rule 12DER09-11 (Tangible Personal Property Exemption) will replace Rule 12DER08-34. This rule describes the procedure applicant taxpayers can use to apply for and receive this exemption, and the duties of the property appraiser when allocating exemptions and preparing the tax roll. Rule 12DER09-12 (Additional Homestead Exemption Pursuant to Section 196.031(1)(b), F.S.) will replace Rule 12DER08-35. This rule provides that no new application form will be necessary. The additional homestead exemption shall only apply to non-school levies, and the property appraiser shall have additional duties when documenting changes in the assessment roll. Rule 12DER09-13 (Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue For Fiscal Year 2009-2010) will replace Rule 12DER09-02. This Rule provides assistance regarding certain actions to be taken by local governments and officials. Section 218.12, Florida Statutes, states each fiscally constrained county shall apply to the Department of Revenue to participate in the distribution of funds appropriated by the Legislature in the form and manner prescribed by the Department by November 15 each year. This rule adopts and incorporates by reference Form DR-420FC, Distribution To Fiscally Constrained Counties Application (R. 09/09), to be used by counties that meet the fiscally constrained definition in Section 218.67(1), Florida Statutes. Rule 12DER09-14, (Forms for Use in the Truth in Millage and Maximum Millage Calculations Required by Section 200.065, Florida Statutes, and Chapter 2008-173 (Senate Bill 1588), Laws of Florida) will replace Rule 12DER09-03. This rule provides assistance regarding certain actions to be taken by local governments and officials. This rule adopts and incorporates by reference certain millage levy calculation forms to be used by each county, municipality, independent special district and their related dependent special districts, municipal service taxing units, and each local taxing authority. These forms are necessary to fully implement the requirements of Section 200.065(5), F.S., as created by Chapter 2008-173 L.O.F (Senate Bill 1588). Emergency Rule 12DER09-14 replaces Emergency Rules 12DER09-03, 12DER09-18 and 12DER08-27. Former Emergency Rule 12DER08-18 included Forms DR-420, DR-420TIF, DR-420VMA and DR-420MM-P. Former Emergency Rule 12DER08-27 included Forms DR-420MM, DR-420S, DR-422, DR-428A, DR-487 and DR-487V. New Forms DR-420DEBT and DR-422DEBT were created based on section 200.065, F.S., and will be used in place of Form DR-420VMA. Form DR-420VMA is replaced by Form DR-420DEBT, adopted in this rule. Form DR-428B replaces Form DR-428A from Emergency Rule 12DER08-27. Rule 12DER09-015 (Disclosure and Certification of Compliance; Filing of Documents Relating to Millage Levy Compliance Commencing 2009) replaces Rule 12DER09-05. This rule provides assistance regarding certain actions to be taken by local governments and officials. This rule explains the certification process as provided in Section 200.065(5), Florida Statutes, to county, municipality, independent special districts and their related dependent special districts, municipal service taxing units, and each local taxing authority for 2009 compliance. These requirements apply to all taxing jurisdictions, other than school districts.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Janice Forrester, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone (850)922-7945; Fax (850)488-9482; email address: forrestj@dor.state.fl.us

PRINT PUBLISH DATE:

12/31/2009 Vol. 35/52

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=12DER09-06&PDate=12/31/2009&Section=4

REFERENCE MATERIALS:

No reference(s).

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