The purpose of amending Rules 12D-17.002, 17.003, 17.004, and 17.006, F.A.C., is to allow taxing authorities to electronically publish Budget Summary, Notice of Proposed Tax Increase, Budget Hearing, Notice of Tax for School ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-17.002Definitions

12D-17.003Truth in Millage ("TRIM") Compliance

12D-17.004Taxing Authority's Certification of Compliance; Notification by Department

12D-17.006Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds

PURPOSE AND EFFECT: The purpose of amending Rules 12D-17.002, 17.003, 17.004, and 17.006, F.A.C., is to allow taxing authorities to electronically publish Budget Summary, Notice of Proposed Tax Increase, Budget Hearing, Notice of Tax for School Capital Outlay, and Amended Notice of Tax for School Capital Outlay advertisements. When in effect the rules will allow for online publication of notices as provided in Chapter 50 and section 200.065, F.S. Rule 12D-7.004(2)(b) removes the requirement for school districts to submit a copy of Department of Education (DOE) Forms ESE-139 and ESE-524A. The Department requires taxing authorities to provide an ordinance or resolution to show the order of adoption of the budget and millage which replaces DOE Form ESE-139. The DOE Form ESE-524A was repealed and the Department uses information captured in the DOE Form ESE-524.

SUBJECT AREA TO BE ADDRESSED: Publication of advertisements of hearing notices, millage rates, and budgets on the website of a newspaper or on the internet as provided in section 21, Chapter 2021-17, L.O.F., effective January 1, 2022.

RULEMAKING AUTHORITY: 195.027, 218.26 FS.

LAW IMPLEMENTED: 50.041, 50.051, 129.03, 195.002, 200.001, 200.065, 200.068, 218.21, 218.23, 218.63 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: November 16, 2021, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building 2, Room 1220, Tallahassee, Florida 32399.

The agenda for this workshop will include specific information about how to participate in this electronic meeting and will be on the Department’s website at http://floridarevenue.com/rules.

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]. 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at http://floridarevenue.com/rules.