Forms for Use in Administering House Bill 1B

DEPARTMENT OF REVENUE
Property Tax Administration Program

RULE NO: RULE TITLE
12DER07-05: Forms for Use in Administering House Bill 1B
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Enrolled HB 1B, as signed by the Governor on June 21, 2007, authorizes the Department of Revenue to adopt emergency rules that remain in effect for 18 months and that may be renewed. This act further provides that all conditions imposed by Chapter 120, Florida Statutes, are 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 Enrolled HB 1B, as signed by the Governor on June 21, 2007. 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 relate to actions required by law to be taken on or before July 1, 2007 and July 2, 2007. 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 and the professional associations that represent them, counties, municipalities, and independent districts, and their associations, and practitioners who have told the Department that they want to receive all information associated with property tax rulemaking. The actions that the Department has taken include: testing the email addresses and fax numbers of interested parties to ensure the Department’s communications are successfully received; requesting the assistance of other state agencies and professional associations in obtaining correct email and mail addresses; establishing several new Department email addresses to make it easier for interested parties to submit comments and questions to the agency; establishing a new website on which to post information, forms, and procedures associated with implementation of this act; emailing and/or mailing copies of the draft forms to interested parties; and, the public circulation of the Form DR-420 and comments received in response, were used in the development of Form DR-420S that is substantially similar to Form DR-420.
SUMMARY: Emergency Rule 12DER07-05 (Forms for Use in Administering House Bill 1B) adopts by reference six forms: A) Three Truth in Millage forms-1) Revised form DR-420 (Certification of Taxable Value; R. 06/07); this form is used by each Property Appraiser to certify taxable value and used by each local taxing authority to certify property tax millages and rates. 2) New form DR-420TIF (Tax Increment Adjustment Worksheet; N. 06/07); this form is used by each Property Appraiser to determine and certify tax increment values for the applicable local taxing authorities in the county; 3) Revised form DR-420S (Certification of School Taxable Value; R. 06/07); this form is used by each Property Appraiser to certify taxable value and to be used by each district school board to certify property tax millages and rates. B) Two forms to be used by Property Appraisers and Chairs of local governing bodies for reporting purposes (on or before July 2, 2007)-1) New Form DR-426 (For Use by Property Appraisers; Report on the Correctness of Total Tax Levies; N. 06/07); This form is used by each property appraiser to report on the correctness of the amount of the property taxes levied that will be used by the Department to calculate each jurisdiction’s compound annual growth rate. 2) New Form DR-427 (For Use by Chair of Local Governing Body; Report on the Correctness of Total Tax Levies; N. 06/07); this form is used by each chair of the local governing body to report on the correctness of the amount of the property taxes levied that will be used by the Department to calculate each jurisdiction’s compound annual growth rate. C) Informational material – New form DR-425 (Steps for Reviewing Taxes Levied Used in Determining Fiscal Year 2007-08 Maximum Millage Levies Under HB 1B; N. 6/2007); this form discusses certain actions to be taken by local governing bodies and officials under House Bill 1B.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Sharon Gallops, 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:

12DER07-05 Forms for Use in Administering House Bill 1B.

(1)(a) Emergency Rule 12DER07-05 applies to the property tax administered under Chapters 192 through 197, 200, and 218, F.S., and House Bill 1B relating to certain actions to be taken by local governments and officials under House Bill 1B.

(2) This rule subsection adopts and incorporates by reference the following truth in millage forms:

(a) Form DR-420, Certification of Taxable Value (R. 06/07, hereby incorporated by reference), is the form to be used by each Property Appraiser to certify taxable value and to be used by each local taxing authority to certify property tax millages and rates.

(b) Form DR-420TIF, Tax Increment Adjustment Worksheet (N. 06/07, hereby incorporated by reference) is the form to be used by each Property Appraiser to determine and certify tax increment values for the applicable local taxing authorities in the county.

(c) Form DR-420S, Certification of School Taxable Value (R. 06/07, hereby incorporated by reference) is the form to be used by each Property Appraiser to certify school taxable value and to be used by each district school board to certify property tax millages and rates.

(3) This rule subsection adopts and incorporates by reference the following forms:

(a) Form DR-426, For Use by Property Appraisers; Report on the Correctness of Total Tax Levies (N. 06/07, hereby incorporated by reference) is the form to be used by each property appraiser to report on the correctness of the amount of the property taxes levied that will be used by the Department to calculate each jurisdiction’s compound annual growth rate.

(b) Form DR-427, For Use by Chair of Local Governing Body; Report on the Correctness of Total Tax Levies (N. 06/07, hereby incorporated by reference) is the form to be used by each chair of a local governing body to report on the correctness of the amount of the property taxes levied that will be used by the Department to calculate each jurisdiction’s compound annual growth rate.

(4) Steps for Reviewing Taxes Levied Used in Determining Fiscal Year 2007-08 Maximum Millage Levies Under House Bill 1B – this rule subsection adopts and incorporates by reference form DR-425, Steps for Reviewing Taxes Levied Used in Determining Fiscal Year 2007-08 Maximum Millage Levies Under House Bill 1B (N. 06/07, hereby incorporated by reference). It is informational material relating to actions to be taken by local governments and officials under House Bill 1B, signed by the Governor June 21, 2007.

(5) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading selected forms from the Department’s Internet site at www.myflorida.com/dor; or, 2) faxing a forms request to the Distribution Center at [phone]; or, 3) calling the Distribution Center at [phone]; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at [phone].

Specific Authority Section 9 of House Bill 1B as signed by the Governor on June 21, 2007. Law Implemented Sections 1 through 11 of House Bill 1B as signed by the Governor on June 21, 2007. History–New 6-27-07.

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 27, 2007