12DER10-01: Form for Use in the Exemption for Real Property Dedicated in Perpetuity for Conservation
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2009-157, Laws of Florida (House Bill 7157), authorized the Department of Revenue to adopt emergency rules that could remain in effect for 6 months and that may be renewed. This legislation provides an exemption in Section 196.26, Florida Statutes, for which current law in Section 196.011, Florida Statutes, requires an application to be made by March 1. The form that is adopted by this emergency rule is essential to enabling qualifying persons to apply for the exemption. This form is necessary to timely implement the legislative intent for this exemption to be available for tax year 2010. The tax year begins January 1, which is the assessment date under Section 192.042, Florida Statutes. Section 193.052(5), Florida Statutes, requires that the Department shall distribute forms in a timely manner so that each property appraiser can and shall make them available in his or her office no later than the first working day of the calendar year, so that exemption applications can be made by taxpayers.
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 2009-157 (House Bill 7157), Laws of Florida. The law provides that these emergency rules remain in effect for a period of 6 months and that they may be renewed. The form included here is based on the requirements of Chapter 2009-157 (House Bill 7157), Laws of Florida, as passed by the Legislature. 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, maintaining a Department email address to make it easier for interested parties to submit comments and questions to the agency; emailing copies of the draft form to interested parties, as well as receiving and incorporating public comments on the drafts of form.
SUMMARY: Chapter 2009-157, Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 6 months and that could be renewed. The purpose of this emergency rule is to adopt and incorporate by reference, Form DR-418C, Real Property Dedicated in Perpetuity for Conservation, Exemption Application, to be used as an exemption application for those who qualify under Section 196.26, Florida Statutes. This rule renews and replaces Rule 12DER09-16 as certified on December 29, 2009.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Janice Forrester, Department of Revenue, Property Tax Technical Unit, 2450 Shumard Oak Blvd., Tallahassee, Florida 32399-0100; telephone (850)617-8886; Fax (850)488-9482; email address: forrestj@dor.state.fl.us
THE FULL TEXT OF THE EMERGENCY RULE IS:
12DER10-1 Form for Use in the Exemption for Real Property Dedicated in Perpetuity for Conservation.
(1) This rule applies to the exemption related to real property dedicated in perpetuity for conservation purposes under Section 196.26 Florida Statutes, Chapter 2009-157 (House Bill 7157), Laws of Florida.
(2) In order to qualify for the exemption under Section 196.26 Florida Statutes, property owners must submit an original application for this tax exemption to the property appraiser by March 1 as outlined in Section 196.011, F.S.
(3) This rule subsection adopts and incorporates by reference the following exemption form:
DR-418C, Real Property Dedicated in Perpetuity for Conservation, Exemption Application (N. 12/09), which the Department of Revenue hereby adopts and incorporates in this rule by reference, is the form to be used by property owners who qualify for the exemption under Section 196.26, F.S.
(4) Copies of this form are available, without cost, by downloading the selected form from the Department’s Internet site at http://dor.myflorida.com/dor/property/forms/. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331.
(5) This rule renews and replaces Rule 12DER09-16. This rule will be superseded by any rule adopted addressing the same subject matter and will otherwise remain in effect for 6 months and may be renewed during the pendency of procedures to adopt rules addressing the subject matter of this emergency rule.
Rulemaking Authority Section 8 of Ch. 2009-157, L.O.F. Law Implemented Section 1 of Ch. 2009-157, L.O.F. History–New 4-8-10.