The purpose of the proposed amendments to Rules 12D-9.007(5), 12D-9.015, 12D-9.019(3), 12D-9.020, 12D-9.025 and 12D-9.031, F.A.C., is to include statutory changes enacted in Sections 1 and 2 of Chapter 2015-115, L.O.F., which amended Subsections (3) ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-9.007Role of the Clerk of the Value Adjustment Board

12D-9.015Petition; Form and Filing Fee

12D-9.019Scheduling and Notice of a Hearing

12D-9.020Exchange of Evidence

12D-9.025Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses

12D-9.031Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rules 12D-9.007(5), 12D-9.015, 12D-9.019(3), 12D-9.020, 12D-9.025 and 12D-9.031, F.A.C., is to include statutory changes enacted in Sections 1 and 2 of Chapter 2015-115, L.O.F., which amended Subsections (3) and (4) of 194.011 and Subsection (3) of 194.013, F.S. as well as statutory changes enacted in Section 8 of Chapter 2013-109, L.O.F., which amended Section 194.032, F.S. The effect of these statutory changes will result in the following proposed changes to the rules listed below: Rules 12D-9.015(7) and 12D-9.015(8), F.A.C. will be amended as a result of the statutory changes in Subsection (3) of 194.011, F.S. and Subsection (1) of 194.013, F.S., which now provides that owners of multiple tangible personal property (TPP) accounts may file a single joint petition with a value adjustment board (VAB) if the property appraiser determines the accounts are substantially similar and will only be charged a single filing fee not to exceed $15. The proposed changes to subsection 12D-9.015(7), F.A.C. will include citing to Section 194.011(3)(g), F.S. and the addition of all necessary references to a TPP account. The proposed changes to subsection 12D-9.015(8), F.A.C., will update the process for filing single joint petitions to include TPP and restructure the rule for clarification. Paragraph 12D-9.020(2)(c), F.A.C., will be amended as a result of statutory changes to 194.011(4), F.S., which now provides that the evidence list, provided by the property appraiser during evidence exchange, “must contain the property appraiser’s property record card” . The proposed changes to 12D-9.020(2)(c) include removing the language that the board clerk provides the property record card. Rules 12D-9.007(5), 12D-9.015(12), 12D-9.019(3)(b), and 12D-9.025, F.A.C. will be amended to remove the requirements for the VAB clerk to provide the property record card to the taxpayer as a result of the statutory changes to Section 194.032, which provide that “the property appraiser must provide a copy of the property record card to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser,” if the petitioner checks the appropriate box on the petition form to request a copy of the property record card. As a result of the statutory changes to Section 194.032, there is also a proposed change to 12D-9.031, F.A.C. to make a citation update to a cross-referenced rule.

Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/rules/.

SUBJECT AREA TO BE ADDRESSED: Value adjustment board proceedings.

RULEMAKING AUTHORITY: 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 193.074, 193.092, 193.122, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.301, 194.171, 195.002, 195.022, 195.084, 195.096, 196.011, 196.151, 197.122, 197.2425, 197.301, 200.069, 213.05 FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: February 11, 2016, 10:00 a.m.

PLACE: Capital Circle Office Complex, Building 2, Room 1250, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this workshop through our teleconference system using instructions that will be included with the agenda for this workshop.

The agenda and supporting information are posted at http://dor.myflorida.com/dor/property/legislation/rules/.

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Janice Forrester at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Revenue Program Administrator, Property Tax Oversight Program, [phone] or email: [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.