The purpose of the proposed revisions to this rule is to list and adopt the proposed new and amended forms that will support the proposed new rules in Rule Chapter 12D-9, Florida Administrative Code (Requirements for Value Adjustment Boards in ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO: RULE TITLE
12D-16.002: Index to Forms
PURPOSE AND EFFECT: The purpose of the proposed revisions to this rule is to list and adopt the proposed new and amended forms that will support the proposed new rules in Rule Chapter 12D-9, Florida Administrative Code (Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure For Hearings Before Value Adjustment Boards). The effect of these proposed rules is that taxpayers who petition property tax matters to Value Adjustment Boards, including property tax assessments, denials of classifications, and denials of exemptions have access to, and have an opportunity to comment on, the proposed forms that support the proposed value adjustment board hearing procedures in new Rule Chapter 12D-9, F.A.C.
SUMMARY: The proposed revisions to Rule 12D-16.002, Florida Administrative Code, amend some form and add new forms to the list of forms used by the Department to support the proposed new and amended rules on hearings before value adjustment boards (the board).
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
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.
SPECIFIC AUTHORITY: 194.011(5), 194.034, 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: ss. 3, 4, 5, and 6, Ch. 2008-197, L.O.F., 92.525, 95.18, 136.03, 192.001(18), 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.461, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 195.095, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 197.182, 197.222, 197.253, 197.304, 197.3041, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.66, Ch. 475, Part II FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: October 9, 2009, 9:00 a.m. – 5:00 p.m. or upon adjournment; if necessary, a second hearing will be held on October 19, 2009, 9:00 a.m. – 5:00 p.m. or upon adjournment. If the October 19, 2009 hearing is not necessary, notification of cancellation will be sent to interested parties and posted to the PTO Internet site at http://dor.myflorida.com/dor/property/vabwb/vabws.html.
PLACE: Training Room D, Building C-1, Taxworld, 5050 W. Tennessee Street, Tallahassee Florida. The public can also participate in this hearing through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx, digital video production, and conference calling technology. The requirements to participate are access to the Internet and a phone. The public can participate in this electronic hearing by accessing the broadcast from their home or office. Specific information about how to participate in this electronic meeting from your home or office will be posted on the Property Tax Oversight Program’s VAB Internet site on or before [to be determined if the Governor and Cabinet approve publishing this notice].
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, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P.O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone], [e-mail]
Written comments may be submitted to the Department by email, and to an Internet site at http://dor.myflorida.com/dor/property/vabwb/vabws.html, which was specifically created to give the public access to all revised versions of the proposed rules and forms, to give the public a site to which they could submit comments, and to give the public the opportunity to view the comments submitted by others. The preliminary text of the proposed forms will be available from the contact person listed below or from the Department’s website stated above at least 7 days before the scheduled hearing. General comments, questions, or suggestions about the value adjustment board process may be submitted by email to the Department at [e-mail]

THE FULL TEXT OF THE PROPOSED RULE IS:

12D-16.002 Index to Forms.

(1) The following paragraphs list the forms utilized by the Department of Revenue. A copy of these forms may be obtained by writing to: Director, Property Tax Oversight Administration Program, Department of Revenue, Post Office Box 3000, Tallahassee, Florida 32315-3000. The Department of Revenue adopts, and hereby incorporates by reference in this rule, the following forms and instructions:

Form Number               Title                                                                                                                        Effective Date

(2) through (21)(d) No change.

(22) DR-481                 Value Adjustment Board-Notice of Hearing (n. 8/09)                                                 ____

(23)(a) DR-482            Application and Return for Agricultural Classification

                                     of Lands (r. 12/00)                                                                                                              1/01

(b) through (d) No change.

(24)(23) DR-484          Budget form for Appraisers (n. 2/90)                                                                              2/90

(25)(a) DR-485R         Value Adjustment Board-Remand to Property Appraiser (n. 8/09)                            ____

(b) DR-485V                Decision of The Value Adjustment Board-Value Petition (n. 8/09)                           ____

(c) DR-485WCN         Value Adjustment Board-Clerk’s Notice (n. 8/09)                                                        ____

(d) DR-485WI             Value Adjustment Board-Withdrawal of Petition (n. 8/09)                                         ____

(e) DR-485XC              Decision of the Value Adjustment Board-Exemption,

                                      Classification, or Assessment Difference Transfer Petition (n. 8/09)                       ____

DR-485                         Record of Decision and Notice of the Value Adjustment Board
                                      (r. 12/96)                                                                                                                              12/96

(26)(25)(a) DR-486      Petition to The Value Adjustment Board-Request for Hearing

                                      (r. 8/09 12/96)                                                                                                            ____ 12/96

(b) DR-486DP              Petition to the Value Adjustment Board-Tax Deferral or Penalties-

                                      Request for Hearing (n.8/09)                                                                                            ____

(c) DR-486PORT         Petition to the Value Adjustment Board-Transfer of Homestead

                                      Assessment Difference-Request for Hearing (r. 8/09)                                                 ____

(d) DR-486XCO          Cross-County Notice of Appeal and Petition-Transfer of

                                      Homestead Assessment Difference (r. 8/09)                                                                 ____

DR-486T                      Petition to Value Adjustment Board-Tangible Personal Property

                                      (r. 2/92)                                                                                                                                 12/94

(e) DR-487                   Certification of Compliance (r. 12/99)                                                                              12/96

(27)(26) DR-488          Certification Certificate of the Value Adjustment Board

                                      (r. 8/09 3/92)                                                                                                                ____ 1/00

(27) through (28)(d) renumbered (28) through (29)(d) No change.

(30)(29)(a) DR-490      Notice of Disapproval of Application for Property Tax Exemption

                                      or Classification by The County Property Appraiser (r. 8/09 12/03)                 ____ 1/04

(b) DR-490PORT         Notice of Denial of Transfer of Homestead Assessment Difference
                                      (r. 8/09)                                                                                                                                 ____

(b) DR-491                   Notice of Denial of Application for Agricultural or High-Water

                                      Recharge Classification of Lands (r. 12/96)                                                                   12/96

(30)(a) through (50)(b) renumbered (31)(a) through (51)(b) No change.

(c) DR-529                   Notice of Tax Impact of Value Adjustment Board (example only)
                                      (r. 8/09 12/96)                                                                                                            ____ 12/96

(51)(a) through (55) renumbered (52)(a) through (56) No change.

(57)(a) DR-570            Application for Homestead Tax Deferral (r. 7/06)                                                         10/07

(b) DR-570WF            Application for Recreational and Commercial Working

                                      Waterfronts Tax Deferral (n. 7/06)                                                                                  10/07

DR-571A DR-571       Notice of Disapproval of Application for Homestead Tax Deferral

                                      -Homestead, Affordable Rental Housing, or Working Waterfront
                                      (n. 8/09 r. 6/91)                                                                                                            ___6/91

(d) DR-571WF             Notice of Disapproval of Application for Recreational and

                                      Commercial Working Waterfronts Tax Deferral (r. 12/05)                                           1/06

DR-572                         Petition to Value Adjustment Board-Homestead Tax Deferral
                                      (r. 6/91)                                                                                                                                6/91

(b) DR-572WF             Petition to Value Adjustment Board Recreational and Commercial

                                      Working Waterfronts (n. 12/05)                                                                                      1/06

(a)(c) DR-584               Tax Collectors Budget Schedule (r. 2/94)                                                                      12/94

(b)(d) DR-585              Minimum Standards Contract (n. 8/77)                                                                          8/77

(58) through (61)(b) No change.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 92.525, 95.18, 136.03, 192.001(18), 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.461, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 195.095, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 197.182, 197.222, 197.253, 197.304, 197.3041, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.66 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, _________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Howard Moyes, Deputy Director, Property Tax Oversight Program, Department of Revenue, Bloxham Building, 725 S. Calhoun Street, Room G-12, Tallahassee, Florida 32399-0100, telephone [phone]
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Governor and Cabinet of the State of Florida
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: August 25, 2009
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: The current proposed forms contained in this notice that support the proposed rules in new Rule Chapter 12D-9, F.A.C., were developed using a multi-step process designed to maximize public participation: A) first, topics based on value adjustment board hearing procedure issues were discussed with interested parties in a round-table forum at three day-long public meetings – March 13, 2009 (notice of which was published in the Florida Administrative Weekly (F.A.W.) in Vol. 35, No. 8, p. 1000); May 12, 13, and 14, 2009 (notice was published in the F.A.W. in Vol. 35, No. 16, p. 1990); and July 2, 2009 (notice was published in the F.A.W. in Vol. 35, No. 25, p. 3113); B) then, proposed rules were written based on these discussions; C) a subsequent rule development workshop was held to receive public comments on the proposed rules – August 4, 2009 (notice was published in the F.A.W. in Vol. 35, No. 28, pp, 3350-3352); and, D) a revised draft was developed based on the workshop. Members of the public attended each of these meetings and the workshop and made comments.
In 2008, the Department held seven workshops to develop an earlier rule draft. Members of the public attended each of these workshops and made comments.
Notices for the workshops held on the earlier draft in 2008 were published on: July 11, 2008, for a workshop in Ft. Lauderdale, FL (see Vol. 34, No. 28, pp. 3613-3614 of the Florida Administrative Weekly/F.A.W.); July 18, 2008, for a workshop in Live Oak, FL (see Vol. 34, No. 29, p. 3668 of the F.A.W.); July 18, 2008, for a workshop in Tallahassee, FL (see Vol. 34, No. 29, p. 3668 of the F.A.W.); September 19, 2008, for a workshop in Tampa, FL (see Vol. 34, No. 38, p. 4803, of the F.A.W.); September 19, 2008, for a workshop in Panama City, FL (see Vol. 34, No. 38, p. 4803, of the F.A.W.); October 31, 2008, for a workshop in Orlando, FL (see Vol. 34. No. 44, pp. 5709-5711 of the F.A.W.); and, October 31, 2008, for a workshop in Miami, FL (see Vol. 34, No. 44, pp, 5709-5711 if the F.A.W.). Members of the public attended each of this workshops and made comments on the forms.
In addition to these workshops, the Department published a notice of rule development on December 5, 2008, and posted a new draft of these proposed rules on the Internet site listed below on December 22, 2008, with a request that all public comments be submitted no later than January 16, 2009. The notice of rule development for this rule stated that a workshop would not be held unless one was requested in writing. The Department did not receive a written request to hold a workshop.
Throughout this rulemaking process written comments have been emailed to the Department and to an Internet site at http://dor.myflorida.com/dor/property/vabwb/vabws.html, which was created specifically to give the public access to all comments submitted on these proposed rules. In addition, written comments have been submitted to the Department be email, and to an Internet site at http://dor.myflorida.com/dor/property/vabwb/vabws.html, which was created specifically to give the public a location to post comments, to access all revised versions of the forms, and view comments submitted on these proposed new and amended forms.