Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew, or Irma.

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12DER18-05Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew, or Irma.

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Section 213.06(2), Florida Statutes, provides an exception to the prerequisite of a finding of immediate danger to the public health, safety, or welfare of Florida citizens. The statutory provision provides that the Department of Revenue is authorized to adopt an emergency rule, pursuant to Section 120.54, F.S., on behalf of the Department, when the effective date of a legislative change occurs sooner than 60 days after the close of the legislative session in which the change was enacted and when the change affects a tax rate or collection or reporting procedure that affects a substantial number of dealers or persons. Section 17 of Chapter 2018-118, Laws of Florida, provides a process for a property owner to apply for an abatement of property taxes due to damage or destruction of a homestead residential improvement due to Hurricanes Hermine, Matthew, or Irma, and was effective upon becoming a law. The emergency rule incorporates, by reference, Form DR-463, Application for Abatement of Taxes for Homestead Residential Improvements, as an application for the property owner to submit to the property appraiser; Form DR-486H, Petition to the Value Adjustment Board for Abatement of Taxes, for the property owner to request a hearing to grant the abatement; and Form DR-485H, Decision of the Value Adjustment Board for Abatement of Taxes Petition, for boards or special magistrates to provide a decision to the petitioner after a hearing.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: Emergency rulemaking is fair under the circumstances, as the effective date of the period to apply for the abatement of property taxes is within 60 days after the close of the 2018 Legislative Session. Additionally, the promulgation of this emergency rule ensures that county officials and taxpayers are notified in the most expedient and appropriate manner regarding the abatement application and value adjustment board forms provided in Section 17, Chapter 2018-118, Laws of Florida.

SUMMARY: Emergency Rule 12DER18-05 notifies the public, property appraisers, tax collectors, and value adjustment board clerks of the forms used in the abatement process provided in Section 197.318, F.S., effective July 1, 2018, found in Section 17, Chapter 2018-118, Laws of Florida. This emergency rule incorporates by reference, Forms DR-463, DR-485H, and DR-486H.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

 

THE FULL TEXT OF THE EMERGENCY RULE IS:

 

12DER18-05 Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew, or Irma.

(1) This rule applies to homestead property damaged or destroyed by hurricanes Hermine or Matthew in the 2016 calendar year or hurricane Irma in the 2017 calendar year and who meet the qualifications under section 197.318, F.S., Chapter 2018-118, Laws of Florida. The forms listed in this rule are designated for the purposes indicated by their titles.

(2) For purposes of this rule only, subsections (19), (25), and (26) of Rule 12D-16.002, F.A.C., are superseded as set forth below.

(3) Effective upon filing with the Department of State, Form DR-463, Application for Abatement of Taxes for Homestead Residential Improvements, is hereby incorporated by reference created as paragraph (19)(b) of Rule 12D-16.002, F.A.C.  Current subsection (19) is redesignated as paragraph (19)(a).  No other changes are made to this subsection.

(4) Effective upon filing with the Department of State, Form DR-486H, Petition to the Value Adjustment Board for Abatement of Taxes, is hereby incorporated by reference as paragraph (26)(d) of Rule 12D-16.002, F.A.C. Current paragraphs (26)(d) through (26)(h) are redesignated as paragraphs (26)(e) through (26)(i). No other changes are made to this subsection.

(5) Effective upon filing with the Department of State, Form DR-485H, Decision of the Value Adjustment Board for Abatement of Taxes Petition, is hereby incorporated by reference as paragraph (25)(a) of Rule 12D-16.002, F.A.C. Current paragraphs (25)(a) through (25)(f) are redesignated as paragraphs (25)(b) through (25)(g). No other changes are made to this subsection.

(4) Copies of these forms are available, without cost, by downloading the selected form from the Department’s website at http://floridarevenue.com/property/Pages/Forms.aspx. Persons with hearing or speech impairments may call the Department’s TDD at [phone].

Rulemaking Authority Section 213.06 FS. Law Implemented 194.011, 194.032, 194.034(2), 195.022, 197.318 FS. History-New 6-15-18.

 

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: June 15, 2018