Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue For Fiscal Year 2008-09

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO: RULE TITLE
12DER08-29: Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue For Fiscal Year 2008-09
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 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 2008 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, county governments and the professional associations that represent them. The actions that the Department has taken include: making the proposed drafts available via the Internet for public review and comments, establishing a 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: Emergency Rule 12DER08-29 (Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue For Fiscal Year 2008-09), provides assistance regarding certain actions to be taken by local governments and officials. Section 16 of Senate Bill 1588 (Chapter 2008-173, L.O.F.) states that on or before November 15 each year, beginning in 2008, 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. This rule adopts and incorporates by reference Form DR-420FC, Distribution To Fiscally Constrained Counties Application (N. 10/08), to be used by counties that meet the fiscally constrained definition in Section 218.67(1), Florida Statutes.
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 [phone]; Fax [phone]; email address: [e-mail]

THE FULL TEXT OF THE EMERGENCY RULE IS:

12DER08-29 Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue For Fiscal Year 2008-09.

(1) This rule applies to counties that meet the fiscally constrained definition in Section 218.67(1), Florida Statutes. Pursuant to Section 16 of Chapter 2008-173, Laws of Florida, such counties are required to apply for a distribution of funds appropriated by the Legislature for the purpose of offsetting reductions in property tax revenues occurring as a direct result of the implementation of revisions to Article VII, Florida Constitution approved in the special election held on January 29, 2008 (Amendment 1). Application must be in a form and manner prescribed by the Department of Revenue. For fiscal year 2008-09, these reductions include the additional $25,000 homestead exemption, the $25,000 tangible personal property exemption and Save Our Homes portability.

(2) An application is to be filed with the Department of Revenue on Form DR-420FC, Distribution To Fiscally Constrained Counties Application (N. 10/08), which is hereby incorporated by reference.

(3) Each fiscally constrained county must provide the completed form to the Department of Revenue by November 15, beginning in 2008. The form must be prepared by the county property appraiser. The following is a summary of the information required on the form:

(a) An estimate of the reduction in taxable value for all county taxing jurisdictions directly attributable to the constitutional amendment. For fiscal year 2008-09, this estimate shall be based on values certified to the taxing authority by the property appraiser on Form DR-420, if available. If such estimates are not available, estimates pursuant to this emergency rule must be based on values comparable to those certified on Form DR-420, Certification of Taxable Value (R. 06/08);

(b) Millage rates for all county taxing jurisdictions as included on the tax roll extended pursuant to Section 193.122, Florida Statutes, for all such jurisdictions for both the current and prior year;

(c) Rolled-back rates, if available, for each jurisdiction determined as provided in Section 200.065, Florida Statutes, and included on Form DR-420 by each taxing jurisdiction;

(d) Maximum millage rates, if available, for each jurisdiction that could have been levied by a majority vote pursuant to Section 200.185, Florida Statutes, as included on Form DR-420MM, Maximum Millage Levy Calculation – Final Disclosure (N. 09/08), by each taxing jurisdiction.

(4) The calculation must include both operating and debt service levies, including millages levied for two years or less under Section 9(b), Article VII, Florida Constitution.

(5) Copies of Form DR-420FC, Distribution To Fiscally Constrained Counties Application, are available, without cost, by one of the following methods: 1) downloading selected forms from the Department’s Internet site at http://dor.myflorida.com/dor/property/; or, 2) calling Property Tax Oversight at [phone].

(6) This rule shall supersede any existing rule to the contrary to the extent necessary to implement Chapter 2008-173, (Senate Bill 1588) Laws of Florida.

Specific Authority Section 13 of Ch. 2008-173, L.O.F. Law Implemented Sections 16 of Ch. 2008-173, L.O.F., 200.065, 218.67, FS. History–New 10-31-08.

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.
EFFECTIVE DATE: October 31, 2008