The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to revise various value adjustment board (VAB) forms to incorporate statutory changes enacted in Chapter 2016-128, L.O.F.; amend the VAB forms to integrate other minor changes, ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to revise various value adjustment board (VAB) forms to incorporate statutory changes enacted in Chapter 2016-128, L.O.F.; amend the VAB forms to integrate other minor changes, like updating incorrect statutory references; and repeal an obsolete form, DR-455, Renewable Energy Source Device Exemption Application, that taxpayers used to apply for an exemption. The effect of these statutory changes will result in the removal of any parts of the forms which implement stricken statutory language (e.g., petitioner checking the appropriate box on the petition form to request a copy of the property record card), the addition of minor changes in terminology (e.g., replacing the term “agent” with “representative”), and the update of the forms to include new language (e.g., written authorization requirements to access taxpayer’s confidential information). The following forms will be amended: Form DR-481, Value Adjustment Board - Notice of Hearing; DR-486, Petition to Value Adjustment Board – Request for Hearing; DR-486DP, Petition to the Value Adjustment Board – Tax Deferral or Penalties – Request for Hearing; DR-486PORT, Petition to the Value Adjustment Board-Transfer of Homestead Assessment Difference - Request for Hearing; Form DR-485V, Decision of the Value Adjustment Board – Value Petition; Form DR-485WCN, Value Adjustment Board – Clerk’s Notice; Form DR-485WI, Value Adjustment Board – Withdrawal of Petition; Form DR-485XC, Decision of the Value Adjustment Board – Exemption, Classification, Assessment Difference Transfer, Change of Ownership or Control, or Qualifying Improvement Petition. The statutory changes also will result in the promulgation of the following new forms: Form DR-486A, Written Authorization for Representation Before the Value Adjustment Board; and Form DR-486POA, Power of Attorney for Representation Before the Value Adjustment Board. The effect of repealing DR-455 is removing a form that is now statutorily excluded. Currently property appraisers do not assess for renewable energy source devices per s. 193.624, F.S.

Rule text and proposed draft forms are on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/rules/.

SUMMARY: The proposed amendments to Rule 12D-16.002, Index to Forms, incorporate changes to various VAB forms to bring them into compliance with current administrative procedures and remove an obsolete form, DR-455.

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 SERC, or to provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

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: 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: October 13, 2016, 10:00 a.m.

PLACE: Capital Circle Office Complex, Building 2, Room 1220, 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: Mike Cotton at [phone]. Persons with hearing or speech impairments may contact the Department using the Florida Relay Service, which can be reached at [phone] (Voice) and [phone] (TDD). 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, Department of Revenue, P.O. Box 3000, Tallahassee, Florida 32315-3000, telephone: [phone] or [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12D-16.002 Index to Forms.

(1) The following paragraphs list the forms adopted by the Department of Revenue. A copy of these forms may be obtained from the Department’s website at http://dor.myflorida.com/dor/property/, or by writing to: Property Tax Oversight Program, Department of Revenue, Post Office Box 3000, Tallahassee, Florida 32315-3000. The Department of Revenue adopts, and incorporates by reference in this rule, the following forms and instructions:

	Form Number	Form Title	Effective Date
(2)	through (17)(b)	No Changes
(c)	DR-455	Renewable Energy Source Device Exemption Application (r. 6/92)	12/94
(18)	through (21)(d)	No change.
(22)	DR-481	Value Adjustment Board – Notice of Hearing (r. xx/xx n. 11/12)	xx/xx 3/10
		https://www.flrules.org/Gateway/reference.asp?No=Ref
(23)(a)	through (25)(b)	No Change.
(c)	DR-485V	Decision of The Value Adjustment Board – Value Petition (r. xx/xx 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01775	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref
(d)	DR-485WCN	Value Adjustment Board – Clerk’s Notice (r. xx/xx 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01776	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref
(e)	DR-485WI	Value Adjustment Board – Withdrawal of Petition (r. xx/xx n. 12/09)	xx/xx 3/10
		https://www.flrules.org/Gateway/reference.asp?No=Ref
(f)	DR-485XC	Decision of the Value Adjustment Board – Exemption, Classification, or Assessment Difference Transfer, Change of Ownership or Control, or Qualifying Improvement Petition (r. xx/xx 11/12)	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref-01777 https://www.flrules.org/Gateway/reference.asp?No=Ref
(26)(a)	DR-486	Petition to The Value Adjustment Board – Request for Hearing (r. xx/xx 6/16)	x/xx 6/16
		http://www.flrules.org/Gateway/reference.asp?No=Ref-06929 https://www.flrules.org/Gateway/reference.asp?No=Ref
(b)	DR-486A	Written Authorization for Representation Before the Value Adjustment Board (n. xx/xx)	xx/xx
		https://www.flrules.org/Gateway/reference.asp?No=Ref
(c)(b)	DR-486DP	Petition to The Value Adjustment Board – Tax Deferral or Penalties –
		Request for Hearing (r. xx/xx  6/16)	xx/xx 6/16
		http://www.flrules.org/Gateway/reference.asp?No=Ref-06928 https://www.flrules.org/Gateway/reference.asp?No=Ref
(d)	DR-486POA	Power of Attorney for Representation Before the Value Adjustment Board (n. xx/xx)	xx/xx
		https://www.flrules.org/Gateway/reference.asp?No=Ref
(e)(c)	DR-486PORT	Petition to The Value Adjustment Board – Transfer of Homestead
		Assessment Difference – Request for Hearing (r. xx/xx 6/16)	xx/xx 6/16
		http://www.flrules.org/Gateway/reference.asp?No=Ref-06930 https://www.flrules.org/Gateway/reference.asp?No=Ref
(f)(d)	DR-486XCO	No change.
(g)(e)	DR-487	No change.
(h)(f)	DR-487V	No change.
(27)(a)	through (61)(b)	No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS. History–New 10-12-76, Amended 4-11-80, 9-17-80, 5-17-81, 1-18-82, 4-29-82, Formerly 12D-16.02, Amended 12-26-88, 1-9-92, 12-10-92, 1-11-94, 12-27-94, 12-28-95, 12-25-96, 12-30-97, 12-31-98, 2-3-00, 1-9-01, 12-27-01, 1-20-03, 1-26-04, 12-30-04, 1-16-06, 10-2-07, 3-30-10, 11-1-12, 9-10-15, 4-5-16., 6-14-16, __________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Mike Cotton

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

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 20, 2016

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: June 6, 2016 and September 22, 2015