The department is proposing amendments to various rules in Chapter 12D-9, Florida Administrative Code (F.A.C.), for the value adjustment board (VAB) process. The purpose of the amendment to Rule 12D-9.001, F.A.C., is to detail taxpayer rights to ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-9.001Taxpayer Rights in Value Adjustment Board Proceedings

12D-9.003Definitions

12D-9.004Composition of the Value Adjustment Board

12D-9.005Duties of the Board

12D-9.007Role of the Clerk of the Value Adjustment Board

12D-9.010Appointment of Special Magistrates to the Value Adjustment Board

12D-9.014Prehearing Checklist

12D-9.015Petition; Form and Filing Fee

12D-9.017Ex Parte Communication Prohibition

12D-9.018Representation of the Taxpayer

12D-9.019Scheduling and Notice of a Hearing

12D-9.025Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses

12D-9.029Procedures for Remanding Value Assessments to the Property Appraiser

12D-9.030Recommended Decisions

12D-9.032Final Decisions

12D-9.034Record of the Proceeding

PURPOSE AND EFFECT: The department is proposing amendments to various rules in Chapter 12D-9, Florida

Administrative Code (F.A.C.), for the value adjustment board (VAB) process. The purpose of the amendment to Rule 12D-9.001, F.A.C., is to detail taxpayer rights to implement sections 10, 11, and 12 of Chapter 2016-128, Laws of Florida (L.O.F.) The purpose of the proposed amendment to Rule 12D-9.003, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding the terms “petition” and “representative.” The department proposes removing reference to AGO 2002-058 from the Law Implemented because opinions do not constitute law that can be implemented. The purpose of the proposed amendment to Rule 12D-9.004, F.A.C., is to reflect the verbiage change “chair” from section 11 of Chapter 2016-128, L.O.F. The purpose of the proposed amendments to Rule 12D-9.005, F.A.C., is to implement section 11 of Chapter 2012-193, L.O.F., updating language from s. 194.032, F.S., and section 10 of Chapter 2016-128, L.O.F., adding the new types of hearings. The proposed amendment to Rule 12D-9.007, F.A.C., is to update the clerk’s role for notifications and implement section 2 of Chapter 2013-72, L.O.F., to allow for electronic notification of board decisions. The proposed amendment to Rule 12D-9.010, F.A.C., is to reflect the different types of hearings an attorney special magistrate will hear from section 12 of Chapter 2016-128, L.O.F. The proposed amendment to Rule 12D-9.014, F.A.C., is to implement section 12 of Chapter 2016-128, L.O.F., adding a requirement from s. 194.035(1), F.S., to the prehearing checklist. The proposed amendment to Rule 12D-9.015, F.A.C., is to remove language superceded by statute; update the rule language to match the changes to the petition forms; implement new Forms DR-486POA and DR-486A; implement section 10 of Chapter 2016-128, L.O.F.; incorporate changes from sections 8 and 11 of Chapter 2016-128, L.O.F.; correct statute citations; and add how authorized parties sign and file petitions with the clerk. The proposed amendment to Rule 12D-9.017, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The purpose of the proposed amendment to Rule 12D-9.018, F.A.C., is to implement sections 1, 8, and 11 of Chapter 2016-128, L.O.F., providing for the requirements of additional types of representation for a taxpayer. The purpose of the proposed amendment to Rule 12D-9.019, F.A.C., is to implement section 10 of Chapter 2016-128, L.O.F. and section 8 of Chapter 2013-109, L.O.F., adding steps for a board clerk when rescheduling a hearing for good cause provided in s. 194.032, F.S. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to and add when the property appraiser provides a revised property record card to the petitioner. The purpose of the proposed amendment to Rule 12D-9.029, F.A.C., is to clarify procedures when remanding a value assessment to the property appraiser. The purpose of the proposed amendment to Rules 12D-9.030 and 12D-9.032, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding amendments from s. 194.034, F.S., regarding when the board prepares written decisions. The purpose of the proposed amendment to Rule 12D-9.034, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The effect of amending these rules is to clarify the procedures for VAB proceedings and reflect recent statutory changes.

SUBJECT AREA TO BE ADDRESSED: Value adjustment board proceedings

RULEMAKING AUTHORITY: 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 192.001, 192.0105, 193.074, 193.092, 193.122, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.171, 194.301, 195.002, 195.022, 195.027, 195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 197.2425, 197.301, 200.069, Chapter 475, Part II FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: April 11, 2017, 10:00 a.m.

PLACE: Capital Circle Office Complex, Building 1, Room 1220, 2450 Shumard Oak Blvd., Tallahassee, Florida.

The agenda for this hearing will include specific information about how to participate in this electronic meeting and will be on the department’s site at http://floridarevenue.com/dor/property/legislation/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 [e-mail] or 850-617-8870. 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, Department of Revenue, P.O. Box 3000, Tallahassee, Florida 32315-3000, at [e-mail] or [phone].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.