The proposed repeal of Rules 12D-8.0061 and 12D-8.0063, F.A.C., is necessary to remove rule language that is obsolete or redundant of provisions of section 193.155(3)(a) and (4)(b), F.S. The proposed amendment to Rules ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-8.0061Assessments; Homestead Property Assessments at Just Value

12D-8.0062Assessments; Homestead; Limitations

12D-8.0063Assessment of Changes, Additions, or Improvements to a Homestead

12D-8.0064Assessments; Correcting Errors in Assessments of a Homestead

PURPOSE AND EFFECT: The proposed repeal of Rules 12D-8.0061 and 12D-8.0063, F.A.C., is necessary to remove rule language that is obsolete or redundant of provisions of section 193.155(3)(a) and (4)(b), F.S.

The proposed amendment to Rules 12D-8.0062 and 12D-8.0064, F.A.C., is necessary to remove references to rules that are proposed to be repealed.

SUMMARY: The proposed repeal of Rule 12D-8.0061, F.A.C., removes an unnecessary rule that is redundant of section 193.155(3)(a), F.S., or that has become obsolete.

The proposed amendment to Rule 12D-8.0062, F.A.C., removes reference to Rules 12D-8.0061 and Rule 12D- 8.0063, F.A.C., proposed for repeal, and removes an unnecessary reference to Rule 12D-8.0064, F.A.C.

The proposed repeal to Rule 12D-8.0063, F.A.C., removes provisions that are redundant of section 193.155(4)(b), F.S., or that have become obsolete.

The proposed amendment to Rule 12D-8.0064, F.A.C., removes references to a rule proposed for repeal, Rule 12D- 8.0063, F.A.C.

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 a 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 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) FS.

LAW IMPLEMENTED: 192.042, 193.011, 193.023, 193.155, 193.1551, 196.011, 196.161 FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE,TIME AND PLACE SHOWN BELOW(IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: April 20, 2022, at 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building 2, Room 1221, Tallahassee, Florida 32399.

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 IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12D-8.0061 Assessments; Homestead Property Assessments at Just Value.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 213.05 FS. History–New 12-27-94, Amended 10-2-07, 11-1-12, Repealed xx-xx-xx.

 

12D-8.0062 Assessments; Homestead; Limitations.

(1) This rule governs shall govern the determination of the assessed value of property subject to the homestead assessment limitation under Article VII, Section 4(d), Florida Constitution and Section 193.155, F.S., except as it relates provided in Rules 12D-8.0061, 12D-8.0063 and 12D-8.0064, F.A.C., relating to changes, additions or improvements, changes of ownership, and corrections, and transfers of homestead assessment limitation difference (“portability”).

(2) through (7) No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 196.031, 213.05 FS. History–New 10-4-95, Amended xx-xx-xx.

 

12D-8.0063 Assessment of Changes, Additions, or Improvements to a Homestead.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.042, 193.011, 193.023, 193.155, 193.1551, 213.05 FS. History–New 12-27-94, Amended 12-25-96, 1-16-06, 11-20-07, Repealed xx-xx-xx.

 

12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead.

(1) This rule applies shall apply where any change, addition, or improvement is not considered in the assessment of a property as of the first January 1 after it is substantially completed. The property appraiser must shall determine the just value for such change, addition, or improvement as provided in Rule 12D-8.0063, F.A.C., and adjust the assessment for the year following the substantial completion of the change, addition, or improvement, as if the assessment had been correctly made as provided in subsection 12D-8.0063(1), F.A.C. The property appraiser must shall adjust the assessed value of the homestead property for all subsequent years.

(2) through (3) No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 196.011, 196.161 FS. History–New 12-27-94, Amended 12-28-95, 9-19-17, xx-xx-xx.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Mike Cotton.

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

DATE PROPOSED RULE APPROVED BY AGENCY HEAD:

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: November 1, 2021.