The purpose of the proposed repeal of Rule 12D-7.0155, F.A.C. (Enterprise Zone Exemption for Child Care Facilities), is to remove an obsolete rule previously used for local administration of a property tax exemption for ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-7.0155Enterprise Zone Exemption for Child Care Facilities

PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule 12D-7.0155, F.A.C. (Enterprise Zone Exemption for Child Care Facilities), is to remove an obsolete rule previously used for local administration of a property tax exemption for a licensed child care facility operated within an enterprise zone under the Florida Enterprise Zone Act repealed by section 290.016, F.S., effective December 31, 2021.

SUMMARY: The proposed repeal of Rule 12D-7.0155, F.A.C., removes the obsolete procedures and application (Form DR-418E) for a licensed operator of a child care facility located within an enterprise zone to apply for certification by the local governing body or enterprise zone development agency of entitlement to the property tax exemption.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences regarding rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 196.095 FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

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: Mike Cotton 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 IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12D-7.0155 Enterprise Zone Exemption for Child Care Facilities.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.095 FS. History–New 12-30-99, Repealed_____.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Mike Cotton

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet.

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 19, 2023

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: November 17, 2023.