The purpose of the proposed amendments to Rule 12D-1.002, F.A.C., (Definitions) is to implement a statutory change enacted in Section 1 of Chapter 2012-193, Laws of Florida. The effect of amending Rule 12D-1.002, F.A.C., is that the term “assessed ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-1.002Definitions

12D-1.0025Computation of Time; Due Dates Falling on Weekends and Holidays

12D-1.009Mapping Requirements

12D-1.010Reconciliation of Interim Tax Rolls - Form of Notification

12D-1.011Notification to Property Appraiser of Land Development Restriction

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12D-1.002, F.A.C., (Definitions) is to implement a statutory change enacted in Section 1 of Chapter 2012-193, Laws of Florida. The effect of amending Rule 12D-1.002, F.A.C., is that the term “assessed value of property” is correctly defined. The purpose of proposed new Rule 12D-1.0025 (Computation of Time; Due Dates Falling on Weekends and Holidays) is to clarify how deadlines for property tax actions will be applied when the deadline ends on a weekend or holiday. The effect of creating Rule 12D-1.0025 is to eliminate confusion about how to handle a deadline that falls on a non-business day. The purpose of the proposed amendment to Rule 12D-1.009, F.A.C., (Mapping Requirements) is to update and clarify a provision dealing with the property ownership maps property appraisers use to help them identify, assess and value property. The effect of amending Rule 12D-1.009, F.A.C., is that the Department’s rules will reflect the most current procedures used by property appraisers. The purpose of the proposed amendments to Rule 12D-1.010, F.A.C., (Reconciliation of Interim Tax Rolls – Form of Notification) is to remove a form which is not used. The effect of amending Rule 12D-1.010, F.A.C., is to eliminate an obsolete form. The purpose of repealing Rule 12D-1.011, F.A.C., (Notification to Property Appraiser of Land Development Restriction) is to remove a rule which has language that is almost identical to the language of the statute it implements. The provisions of the statute will still apply to this topic. The effect of repealing Rule 12D-1.011, F.A.C., is to reduce the number of rules the agency maintains.
SUMMARY: The proposed amendments to Rule 12D-1.002, F.A.C., (Definitions) revise the definition of the term “assessed value of property” to clarify that the term means all property, not just “homestead” property; and, that the term means an annual determination of the property’s just or fair market value, as well as the value of property that is in a classified use or a fractional value. Proposed new Rule 12D-1.0025, F.A.C., (Computation of Time; Due Dates Falling on Weekends and Holidays) provides that when a deadline specified in a statute or a rule falls on a weekend or holiday, the deadline is extended to the next regular working day. The proposed amendments to Rule 12D-1.009, F.A.C., (Mapping Requirements) remove an unnecessary limitation regarding the inclusion of recorded or unrecorded subdivisions on property ownership maps. The amendments to Rule 12D-1.010, F.A.C., (Reconciliation of Interim Tax Rolls – Form of Notification) remove an obsolete form that is used to notify property owners about the development of an interim assessment roll in their county – the only instance of an interim assessment roll occurred in the 1980’s. Rule 12D-1.011, F.A.C., (Notification to Property Appraiser of Land Development Restriction) which is being proposed for repeal, requires state and local government entities to tell the appropriate property appraiser about any law, ordinance, resolution, regulation, executive order or proclamation that the entity adopts on topics dealing with limiting, regulating, or putting a moratorium on the development or improvement of property.

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:

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: 193.085(2), 195.027(1), 213.06(1), FS.

LAW IMPLEMENTED: 192.001, 193.011, 193.085, 193.1145, 193.122, 193.461, 195.022, 195.062, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443 FS.

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

DATE AND TIME: October 17, 2013, 9:00 a.m.

PLACE: Conference Room 3503, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this workshop through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this workshop posted on the Department’s site at the web site address listed: http://dor.myflorida.com/dor/property/legislation/.

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: Larry Green, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone], email [e-mail]. 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: Larry Green, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone], email [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12D-1.002 Definitions.

Unless otherwise stated or unless otherwise clearly indicated by the context in which a particular term is used, all terms used in this chapter shall have the same meanings as are attributed to them in the current Florida Statutes. In this connection, reference is made to the definitions contained in Sections 192.001, 196.012, and 197.102, F.S.

(1) through (2) No change.

(3) Livestock – Animals kept or raised for use or pleasure, especially farm animals kept for

use and profit. Livestock is further defined as those kinds of domestic animals and fowls which

are normally susceptible to confinement within boundaries without seriously impairing their

utility, and the intrusion of which on upon the land of others normally causes harm to land or to

crops on the land thereon.

(4) Taxpayer – The person or other legal entity in whose name the property is assessed.

The terms “owner” and “possessor” may be used interchangeably with “taxpayer” where the

context so indicates.

(5) No change.

(6) Assessed value of property – When applied to homestead property, means an annual

determination of:

(a) The just or fair market value of an item or property;

(b) The assessed value of property as limited by Article VII, Section 4(d) of the State

Constitution. ; or

(c) The value of property in a classified use or at a fractional value if the property is assessed

solely on the basis of character or use or at a specified percentage of its value under Article VII

of the State Constitution.

(7) Homestead and Homestead Property – Property Means that property described in Article VII, Section 6(a) of the State Constitution.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.085, 193.461 FS. History–New 10-12-76, Formerly 12D-1.02, Amended 12-27-94, 2-25-96, xx-xx-xx.

 

12D-1.0025 Computation of Time; Due Dates Falling on Weekends and Holidays.

(1) Unless otherwise prescribed by Chapters 192, 193, 194, 195, 196, 197, and 200, F.S., or by Rule Chapters 12D-1 through 12D-51, F.A.C., when computing any designated period of time, do not include the initial day. The last day of the period so computed is included.

(2) If the due date or deadline falls on a Saturday, Sunday, or legal holiday, the due date or deadline is extended to the next regular working day.

(3) As used in this rule, legal holiday means those days designated in subsections (1) and (2) of Section 110.117, F.S.

Rulemaking Authority 195.027, 213.06(1) FS. Law Implemented 195.002(1), 195.027(1) FS. History–New xx-xx-xx.

 

12D-1.009 Mapping Requirements.

(1) Each county property appraiser must shall have and maintain the following:

(a) Aerial photography suitable for the needs of the appraiser’s his office.

(b) Property ownership maps which will reflect the following:

1. Recorded subdivisions and/or unrecorded subdivisions, if being used for assessing, in their

entirety on the property ownership maps including lot and block division and dimensions if

known.

2. Dimensions and acreage, where known, on all parcels over one acre in size.

3. Parcel number corresponding to that as listed on the current county tax roll.

(2) Suggested procedures for establishing and maintaining an adequate cadastral mapping

program to meet these requirements are contained in the mapping guidelines of the Department

of Revenue’s Manual of Instructions.

Rulemaking Authority 193.085(2), 195.027(1), 213.06(1) FS. Law Implemented 195.022, 195.062 FS. History-New 10-12-76, Formerly 12D-1.09, Amended xx-xx-xx.

 

12D-1.010 Reconciliation of Interim Tax Rolls – Form of Notification.

(1) After Upon approval of the final assessment roll by the Executive Director, the property appraiser must shall notify all taxpayers of their final approved assessments and of the time period for filing petitions on the form provided by the Department. This form of notice must shall be mailed to the property owner as shown on the most recent tax roll or the name of the most recent owner as shown on the records of the property appraiser. The form of the notice shall be substantially as follows:

1980 ASSESSMENT ROLL—NOTICE OF CHANGE OF ASSESSED VALUATION—REAL PROPERTY—1980 ASSESSMENT ROLL

THIS IS NOT A BILL—DO NOT PAY

 

INTERIM ORINTERIM ORIDENTIFICATION NUMBER

PROVISIONAL ASSESSEDPROVISIONAL TAXES

VALUE

 

FINAL ASSESSED VALUEFINAL TAXES

 

DIFFERENCEDIFFERENCE

 

EXEMPTIONS: REGULARLEGAL DESCRIPTION

WIDOW

DISABILITY

OTHER

 

If you feel your final assessed value is inaccurate or does not reflect market value, contact your property appraiser at:

NAME AND ADDRESS

 

 

If the property appraiser’s offic is unable to resolve the matter as to market value, you may file a petition for adjustment with the Property Appraisal Adjustment Board. Petition forms are available at the property appraiser’s office and must be filed ON OR BEFORE

 

DR-474RThis Notice Shall Pertain Only to the 1980 Assessment Roll – See Reverse Side of Notice

R. 3/80

 

SEE REVERSE

_______________________________________________________________________________________

 

 

 

 

 

 

_________________________________________________________________________________________

 

SEE REVERSE

 

THIS NOTICE SHALL PERTAIN ONLY TO THE 1980 ASSESSMENT ROLL.

PROPERTY TAXES FOR 1980 WERE BASED UPON A TEMPORARY OR

INTERIM ASSESSMENT ROLL. THE TEMPORARY OR INTERIM ASSESS-

MENT ROLL HAS BEEN FINALIZED BY COURT ORDER. THIS STATE-

MENT IS A RECONCILIATION SHOWING THE INTERIM OR PROVISIONAL

ASSESSED VALUE, THE FINAL ASSESSED VALUE, THE INTERIM OR

PROVISIONAL TAXES, THE FINAL TAXXES AND THE DIFFERENCE BET-

WEEN THE INTERIM OR PROVISIONAL TAXES AND THE FINAL TAXES.

ANY EXEMPTIONS YOU WERE AUTHORIZED FOR 1980 ARE SHOWN ON

THE REVERSE. PLEASE CHECK THE EXEMPTION ALLOWED AGAINST

WHAT YOU WERE AUTHORIZED.

 

NOTICE

 

PURSUANT TO THIS RECONCILIATION, NO BILL SHALL BE ISSUED AND NO

REFUND SHALL BE AUTHORIZED IF THE AMOUNT THEREOF IS LESS THAN

$10.00.

 

THIS IS NOT A BILL – DO NOT PAY

 

__________________________________________________________________________________________

(2) After certification of the final assessment roll by the value adjustment board (VAB) as provided in pursuant to Section 193.122(2), F.S., the property appraiser must shall, subject to the provisions of Section 193.1145, F.S., recompute each provisional millage rate of the taxing units within his or her jurisdiction, so that the total taxes levied within each taxing unit after recomputation and adjustment of the millage rate must shall be the same as the taxes which had been levied on the interim tax roll. The property appraiser must shall notify each taxing unit about as to the value of the recomputed or official millage rate.

(3) After the VAB value adjustment board has completed its hearings, or if no petitions are filed before the VAB board, and the VAB board has certified to the property appraiser that no petitions were filed, the property appraiser must shall review the certification of the VAB value adjustment board reflecting all changes as made by the VAB value adjustment board and must shall extend the adjusted millage placed on the such roll. Provided, however, that nothing in these rules prohibits herein shall preclude the property appraiser from challenging any action of the VAB value adjustment board as provided by law.

(4) After Upon recomputation, the property appraiser must shall extend the taxes against the approved tax roll and must shall prepare a reconciliation between the interim roll and the final approved roll.

(5) It is shall be the duty and responsibility of the tax collector to compile and furnish to the property appraiser a compilation of the interim or provisional taxes paid on each parcel of property as levied on the interim assessment roll. The interim roll as certified by the tax collector to the clerk of the circuit court (clerk), or a certified copy of the such roll, must shall meet the requirements of this rule. This Such compilation must shall be furnished to the property appraiser no later than the date the assessment roll is certified to the property appraiser by the VAB value adjustment board, as provided in pursuant to the provisions of Section 193.122(2), F.S.

(6) The final reconciled tax roll certified by the property appraiser to the tax collector must shall show, at a minimum for each parcel, the:

(a) Interim or provisional assessed value;

(b) Final assessed value;

(c) Difference between (a) & (b);

(d) Exemptions;

(e) Interim or provisional taxes paid;

(f) Final taxes due;

(g) Difference between (e) & (f).

(7) After extension of the adjusted tax on the final tax roll, the property appraiser must shall certify the such reconciled final tax roll to the tax collector in a format from which tax notices or refunds may be produced for collection or refunding, unless otherwise authorized as provided in pursuant to subsection 193.1145(8), F.S.

(8)(a) The tax collector must shall prepare and send mail to each taxpayer either supplemental bills or refunds in the form of county warrants for each parcel, except that no bill must shall be issued and no refund must shall be authorized if the amount thereof is less than $10.00. The supplemental billings or refunds must shall be accompanied by an explanatory notice in substantially the following form:

NOTICE OF SUPPLEMENTAL BILL OR REFUND OF PROPERTY TAXES

Property taxes for ___ (year) were based on upon a temporary assessment roll to allow time for a more accurate determination of property values. Reassessment work has now been completed and final tax liability for ___ (year) has been recomputed for each taxpayer. BY LAW, THE REASSESSMENT OF PROPERTY AND RECOMPUTATION OF TAXES WILL NOT INCREASE THE TOTAL AMOUNT OF TAXES COLLECTED BY EACH LOCAL GOVERNMENT. If However, if your property was relatively underassessed on the temporary roll, you owe additional taxes. If your property was relatively overassessed, you will receive a partial refund of taxes. If you have questions concerning this matter, please contact your county tax collector’s office at (______).

(b) This notice must shall be printed on a separate sheet of paper and mailed with the supplemental billings or refunds. This notice must shall be furnished by the tax collector at the expense of his or her office.

(9) Tax bills must shall be mailed to the current owner of record as reflected by the most recent tax roll.

(10) Discounts for the reconciliation of an interim tax roll must shall be as follows: Four (4) percent for the first 30 days, zero (0) percent for the next 30 days and delinquent at the expiration of the zero (0) percent discount period. Delinquent taxes must shall be governed by the provisions of Chapter 197, F.S., to include, but not limited to interest, advertising and sale of tax certificates.

(11) The tax collector must shall collect all delinquent interim taxes and interest that have accrued as provided in pursuant to Section 193.1145(10), F.S. Discounts will not be allowed on delinquent interim taxes or interest. Discounts must shall be authorized on any tax that is the result of an increase in the final assessed valuation on the final approved reconciled tax roll. Final taxes that become delinquent must shall be enforced as provided in pursuant to the provisions of Chapter 197, F.S.

(12) Refunds must shall be made to the person who paid the tax originally. Refunds must shall be processed as follows:

(a) When the final approved reconciled tax roll indicates that the owner of record is the same as the owner of record on the interim tax roll, the tax collector must shall forward any refund due directly to the property owner.

(b) When the owner of record on the final approved reconciled tax roll is not the owner of record who apparently paid the interim taxes, and after a diligent search the tax collector cannot locate the interim taxpayer, the tax collector must shall publish a notice at least once each week for two weeks in a newspaper selected by the Board of County Commissioners. This notice must state , that certain taxpayers may be entitled to a refund for the overpayment of interim taxes and that the taxpayer may file an application for refund with the tax collector.

(c) The size of the notice must shall be at least 3 × 5 inches. The content of the notice must shall be as prescribed by the tax collector. Advertising cost for the notice must shall be paid by the tax collector’s office.

(d) Refunds must shall be paid from money collected from the final approved reconciled tax roll. If funds are not sufficient to pay all refunds, then the tax collector must shall bill each taxing authority for its proportionate share of any refund payable. The tax collector must shall commence the refund process within 90 days of the opening of the reconciled tax roll.

(e) Money collected from the final approved reconciled tax roll must shall not be distributed to the various taxing authorities until the tax collector has shall have in his or her possession adequate funds to process all refundable amounts as provided by pursuant to the reconciliation. Interest earned on all amounts collected on the final approved reconciled tax roll must shall be used by the tax collector to defray any and all costs incurred by his or her office for collecting the reconciled tax roll.

(f) One hundred and eighty (180) days after the notice was published in accordance with paragraph (b), any unclaimed refunds must shall be disposed of according to the disposition of abandoned or unclaimed property as required by Sections 717.113 and 717.117, F.S., as administered by the office of the Comptroller, State of Florida.

(13) Any outstanding tax sale certificates sold by the tax collector on delinquent interim assessments may be canceled. Tax sale certificates may be canceled as provided in pursuant to Section 197.443, F.S. If tax sale certificates are canceled, refunds to tax sale certificate holders must shall be processed immediately and interest must shall be paid according to subsection 197.432(10), F.S. See subsection 193.1145(10), F.S.

(14) Delinquent interim taxes and interest must shall be collected or discharged as provided in pursuant to subsections 193.1145(8) and (10) (10) and (8), F.S.

(15) Forms, as required by this rule, must shall be reproduced by the property appraiser or tax collector. However, for good cause shown as provided in subsection 12D-16.001(5), F.A.C., the Department must shall approve a change in the format or content of any form required by this rule.

(16) If the reconciliation is to occur at or close to the time for budget hearings, the mailing of the bills, or the meeting of the VAB value adjustment board in a year subsequent to the year in which an interim roll was used, the Department may authorize re-notification and re-billing to coincide with the present year’s notification and billing to reduce costs and administrative expenses, provided that no rights secured by law to property owners or taxpayers are jeopardized.

(17) Petitions to the VAB value adjustment board after reconciliation, for appeal of valuation, or classification, or denial of exemption must shall be filed within thirty (30) days from the date of mailing of the notice provided in this section.

(18) The provisions of Section 197.322, F.S., regarding the millage and tax statement must shall apply to the reconciliation of interim tax rolls.

(19) In cases of demonstrated hardships, the provisions of this rule may be amended, modified or set aside by a court of competent jurisdiction.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.1145, 193.122, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443 FS. History–New 11-23-83, Amended 12-26-85, Formerly 12D-1.10, Amended 12-3-01, 11-1-12, xx-xx-xx.

 

12D-1.011 Notification to Property Appraiser of Land Development Restriction.

(1) The applicable governmental body or agency shall notify the property appraiser in writing of any law, ordinance, regulation, or resolution it adopts imposing any limitation, regulation, or moratorium upon development or improvement of property as otherwise authorized by applicable law.

(2) The Governor shall notify the property appraiser in writing of any development limitation or restriction due to an executive order or proclamation.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011 FS. History–New 12-27-94, Repealed xx-xx-xx.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Larry Green, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, 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: September 24, 2013

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: Proposed Rules 12D-1.002 and 12D-1.009, F.A.C., were published twice in the Florida Administrative Register, first on July 27, 2012 (Vol. 38, No. 30, pp. 3073-3074), and again on August 31, 2012 (Vol. 38, No. 35, pp. 3561-3562). Proposed Rules 12D-1.0025 and 12D-1.010, F.A.C., were published in the July 29, 2013 edition of the Florida Administrative Register (Vol. 39, No. 146, pp. 3736-3737). A Notice of Rule Development for the proposed repeal of Rule 12D-1.011, F.A.C., was not published in the Florida Administrative Register, as authorized by Section 120.54(2)(a), F.S.