The purpose of amending this rule is to implement statutory changes enacted in the 2017 legislative session and to update forms for statutory compliance. Amended forms include Form DR-403EB (The (tax year) Ad Valorem Assessment Rolls Exemption ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of amending this rule is to implement statutory changes enacted in the 2017 legislative session and to update forms for statutory compliance. Amended forms include Form DR-403EB (The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____County, Florida), which adds new exemptions for the property appraiser to identify the number and value of exemptions for the tax roll certification. The amended forms also include Form DR-403V (The (tax year) Revised Recapitulation of the Ad Valorem Assessment Roll, Value Data), which adds the new exemption types to the current list and updates line references for calculations.

The amended forms also include Form DR-405 (Tangible Personal Property Tax Return), to add line 24 to include renewable energy source devices; update the schedules on page 2 of the form to include new line 24, the legislature enacted in section 3 of Chapter 2017-118, L.O.F.; and include the new inventory definition the legislature enacted in Chapter 2017-36, L.O.F.

The amended forms further include two forms in the DR-489 series, which property appraisers use in the preliminary tax roll certification process, to add exemptions to the current list on the DR-489EB (The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida), and to correct line references for calculations and add to the exemptions listed on Form DR-489V (The (tax year) Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data.)

Amendments to Form DR-501 (Original Application for Homestead and Related Tax Exemptions), incorporate exemptions the legislature enacted in Chapter 2017-105, L.O.F., and other statutory changes as needed.

Amendments to Form DR-504 (Ad Valorem Tax Exemption Application and Return), incorporate changes the legislature enacted in Chapter 2017-36, L.O.F., which amended s. 196.1978, F.S., adding an exemption for affordable housing property in a multi-family project and other statutory changes as needed.

The effect of these proposed amendments is that affected parties will have updated forms available that comply with current law.

SUMMARY: The proposed amendments to Rule 12D-16.002, Index to Forms, incorporate changes to seven forms to bring them into compliance with current administrative procedures.

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 SERC, or to provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

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), 213.06(1) 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, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 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: November 9, 2017, 10:00 a.m.

PLACE: Capital Circle Office Complex, Building 2, Room 1220, 2450 Shumard Oak Blvd, Tallahassee, Florida.

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, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P.O. Box 3000, Tallahassee, Florida 32315-3000, telephone: [phone] or email address: [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

12D-16.002 Index to Forms.

(1) The following paragraphs list the forms adopted by the Department of Revenue. A copy of these forms may be obtained from the Department’s website at http://floridarevenue.com/property/, or by writing to: Property Tax Oversight Program, Department of Revenue, Post Office Box 3000, Tallahassee, Florida 32315-3000. The Department of Revenue adopts, and incorporates by reference in this rule, the following forms and instructions:

	Form Number	Form Title	Effective Date
(2)	through (5)(a)	No change.
(5)(b)	DR-403EB	The 20XX (tax year) Ad Valorem Assessment Rolls Exemption
		Breakdown of _____County, Florida (r. xx/xx 6/11)
		https://www.flrules.org/Gateway/reference.asp?No=Ref-01737	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref-
(6)(a)	DR-403PC	No change.
(b)	DR-403V	The 20XX (tax year)  Revised Recapitulation of the Ad Valorem Assessment
		Assessment Roll, Value Data (r. xx/xx n. 6/11)
		https://www.flrules.org/Gateway/reference.asp?No=Ref-01739 https://www.flrules.org/Gateway/reference.asp?No=Ref-	xx/xx 11/12
(7)(a)	through (7)(b)	No change.
(7)(c)	DR-405	Tangible Personal Property Tax Return (r. xx/xx 12/11)
		https://www.flrules.org/Gateway/reference.asp?No=Ref-01743 https://www.flrules.org/Gateway/reference.asp?No=Ref-	xx/xx 11/12
(7)(d)	through (28)	No change.
(29)(a)	DR-489EB	The 20XX (tax year) Ad Valorem Assessment Rolls Exemption
		Breakdown of ____ County, Florida (r. xx/xx 6/11) https://www.flrules.org/Gateway/reference.asp?No=Ref-01782	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref-
(b)	DR-489PC	No change.
(c)	DR-489V	The 20XX (tax year)  Preliminary Recapitulation of the Ad Valorem
		Assessment Roll, Value Data (r. xx/xx n. 6/11) https://www.flrules.org/Gateway/reference.asp?No=Ref-01784	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref-
(30)	through (38)	No change.
(39)(a)	DR-501	Original Application for Homestead and Related Tax Exemptions (r. xx/xx 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01792	xx/xx 11/12
		https://www.flrules.org/Gateway/reference.asp?No=Ref-
(b)	through (40)	No change.
(41)(a)	DR-504	Ad Valorem Tax Exemption Application and Return (r. xx/xx 11/01)	xx/xx 12/01
		https://www.flrules.org/Gateway/reference.asp?No=Ref-
(b)	through (61)	No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 92.525, 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, 196.102, 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, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 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, 3-30-10, 11-1-12, 9-10-15, 4-5-16, 6-14-16, 1-9-17, 9-19-17,            .

 

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: October 17, 2017

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: September 6, 2017