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 NO.: RULE TITLE:

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

12D-9.015: Petition; Form and Filing Fee

12D-9.019: Scheduling and Notice of a Hearing

12D-9.020: Exchange of Evidence

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

12D-9.031: Consideration 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 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/.

SUMMARY: Revise DOR Value Adjustment Board Rules in Chapter 12D-9, F.A.C., to implement changes the Legislature adopted from 2015 and 2013.

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 an SERC was triggered under Section 120.541(1), F.S.; and, 2) based on past experiences with activities for providing the public tax information and 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: 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 HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: April 6, 2016, at 10:00 a.m.

PLACE: Room 1220, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida.

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 IS: Janice Forrester at [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

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

(1) through (4) No change.

(5) No less than 25 calendar days prior to the day of the petitioner’s scheduled appearance before the board, the board clerk must notify the petitioner of the date and time scheduled for the appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. If, on the taxpayer’s petition, he or she requests a copy of the property record card, the board clerk shall obtain a copy of the property record card from the property appraiser and provide it to the petitioner no later than with the notice of the scheduled time of his or her appearance.

(6) through (15) No change.

Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. History-New 3-30-10, Amended xx-xx-xx.

 

12D-9.015 Petition; Form and Filing Fee.

(1) through (6) No change.

(7) Filing Fees. By resolution of the value adjustment board, a petition shall be accompanied by a filing fee to be paid to the board clerk in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal covered by the petition and subject to appeal. The resolution may include arrangements for petitioners to pay filing fees by credit card.

(a) Other than fees required for late filed applications under Sections 193.155(8)(j)(i) and 196.011(8), F.S., only a single filing fee shall be charged to any particular parcel of real property or tangible personal property account, despite the existence of multiple issues or hearings pertaining to such parcels or accounts.

(b) No change.

(c) For joint petitions filed pursuant to Section 194.011(3)(e), or (f), or (g), F.S., a single filing fee shall be charged. Such fee shall be calculated as the cost of the time required for the special magistrate in hearing the joint petition and shall not exceed $5 per parcel or account, for each additional parcel or account included in the petition, in addition to any filing fee for the petition. Said fee is to be proportionately paid by affected property parcel owners.

(d) through (e) No change.

(8) An owner of contiguous, undeveloped parcels may file a single joint petition if the property appraiser determines such parcels are substantially similar in nature. A condominium association, cooperative association, or any homeowners’ association as defined in Section 723.075, F.S., with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. An owner of multiple tangible personal property accounts may file a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. The property appraiser shall provide the petitioner with such determination upon request by the petitioner. The petitioner must obtain the determination from the property appraiser prior to filing the petition and must file the determination provided and completed by the property appraiser with the petition. An incorporated attached list of parcels or accounts by parcel number or account number, with an indication on the petition form showing a joint petition, shall be sufficient to signify a joint petition.

(9) through (11) No change.

(12) Acknowledgement of Timely Filed Petitions. The board clerk shall accept all completed petitions, as defined by statute and subsection (2) of this rule. Upon receipt of a completed and filed petition, the board clerk shall provide to the petitioner an acknowledgment of receipt of such petition and shall provide to the property appraiser or tax collector a copy of the petition. If, in the petition, the petitioner requested a copy of the property record card, the property appraiser shall forward a copy of the property record card, described in Section 194.032(2), F.S., to the petitioner upon receipt of the petition from the clerk, unless the property record card is available online from the property appraiser. to the board clerk. The board clerk shall then provide to the petitioner a copy of the property record card, along with the notice of hearing.

(13) through (14) No change

Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.155, 194.011, 194.013, 194.032, 194.034, 194.036, 194.171, 195.022, 195.084, 196.151, 197.2425, 197.301, 200.069, 213.05 FS. History-New 3-30-10, Amended 11-1-12, xx-xx-xx.

 

12D-9.019 Scheduling and Notice of a Hearing.

(1) Through (2) No change.

(3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C.

(b) The notice shall include these elements:

1. The parcel number, account number or legal address of all properties being heard at the scheduled hearing;

2. The type of hearing scheduled;

3. The date and time of the scheduled hearing;

4. The time reserved, or instructions on how to obtain this information;

5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number, for petitioners to request assistance in finding hearing rooms;

6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question;

7. A statement of the petitioner’s right to participate in the exchange of evidence with the property appraiser;

8. A statement that the petitioner has the right to reschedule the hearing one time by making a written request to the board clerk at least five calendar days before the hearing;

9. Instructions on bringing copies of evidence;

10. Any information necessary to comply with federal or state disability or accessibility acts; and

11. Information regarding where the petitioner may obtain a copy of the uniform rules of procedure.

(b) If the petitioner has requested a copy of the property record card, it shall be sent no later than the time at which the notice of hearing is sent.

(4) Through (8) No change.

Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 195.022, 213.05 FS. History-New 3-30-10, Amended 9-26-11, xx-xx-xx.

 

12D-9.020 Exchange of Evidence.

(1) No change.

(2)(a) Through (b) No change.

(c) No later than seven (7) days before the hearing, if the property appraiser receives the petitioner's documentation and if requested in writing by the petitioner, the property appraiser shall provide the petitioner with a list and summary of evidence to be presented at the hearing accompanied by copies of documentation to be presented by the property appraiser at the hearing. The evidence list must contain the property record card if provided by the board clerk. To calculate the seven (7) days, the property appraiser shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing.

(d) No change.

(3) through (9) No change.

Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.074, 194.011, 194.015, 194.032, 194.034, 194.035, 195.022, 195.084, 200.069, 213.05 FS. History-New 3-30-10, Amended xx-xx-xx.

 

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

(1) through (6)

(6)(a) through (b) No change.

(c) The following limitations shall apply if the property appraiser seeks to present additional evidence that was unexpectedly discovered and that would increase the assessment.

1. No change.

2. A notice of revised proposed assessment shall be made and provided to the petitioner in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes. The property appraiser shall send a revised property record card, if requested on the petition, unless the revised property record card is available online from the property appraiser.

3. A new hearing shall be scheduled and notice of the hearing shall be sent to the petitioner along with a copy of the revised property record card if requested.

4. through 5. No change.

(7) through (10) No change.

Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.092, 194.011, 194.032, 194.034, 195.022, 195.084, 213.05 FS. History-New 3-30-10, Amended xx-xx-xx.

 

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

(1) No change.

(2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in paragraph 12D-9.019(3)(a), F.A.C., but need not include items specified in subparagraphs 6. through 9. of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record.

(3) through (4) No change.

Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS. History-New 3-30-10, Amended xx-xx-xx.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Janice Forrester, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone [phone], email [e-mail].

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

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: 03/02/2016

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: October 30, 2015 and January 28, 2016