The purpose of the amendments to Rule 12D-16.002, F.A.C., is to incorporate by reference, amended forms which will clarify information and provide consistency on value adjustment board (VAB) forms. Amend Form DR-485C, ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of the amendments to Rule 12D-16.002, F.A.C., is to incorporate by reference, amended forms which will clarify information and provide consistency on value adjustment board (VAB) forms.

Amend Form DR-485C, Decision of the Value Adjustment Board, Catastrophic Event Tax Refund, to include statute citations regarding petitioner’s rights to file a lawsuit in circuit court to further contest the VAB decision. These citations are consistent on all VAB decision forms.

Amend Form DR-485D, Decision of the Value Adjustment Board, Denial for Non-payment, the decision form used when the VAB denies a petition for non-payment of property taxes not made before they become delinquent, per s. 194.014, F.S., to add an additional statute citation regarding petitioner’s rights to file a lawsuit in circuit court to further contest the VAB decision.

Amend Forms DR-485M, Notice of Decision of the Value Adjustment Board; DR-485V, Decision of the Value Adjustment Board, Value Petition; and DR-485XC, Decision of the Value Adjustment Board Exemption, Classification, Assessment Difference Transfer, Change of Ownership or Control, or Qualifying Improvement Petition; to add an additional statute citation regarding petitioner’s rights to file a lawsuit in circuit court to further contest the VAB decision.

Amend Form DR-486, Petition to the Value Adjustment Board, Request for Hearing, to add detail regarding the reason for the petition by adding check boxes to differentiate between petitions to increase the value of property and to decrease the value of property.

Amend Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, to add language to clarify information on the form a property appraiser sends to the applicant for a transfer of homestead assessment difference regarding where to file a petition, to be consistent with the Form DR-490, Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser.

SUBJECT AREA TO BE ADDRESSED: Amending forms used in the VAB decision process; clarifying the reason for petition for an increase or decrease in real property value; clarifying information on a denial form for transferring the homestead assessment difference.

RULEMAKING AUTHORITY: 195.002(2), 195.027(1), 196.075(4)(d), (5) FS.

LAW IMPLEMENTED: 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.319, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 218.12, 218.125, 218.66, 218.67 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: July 25, 2023, at 10:00 am.

PLACE: Room 1220, Building 1, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, FL 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 floridarevenue.com/rules.

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 floridarevenue.com/rules.