The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to implement provisions from Chapter 2012-54, 2012-57, and 2012-193, Laws of Florida; Article VII, Sec. 6, and Article XII, Sec. 32, Florida Constitution; Sections 193.155 and 196....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to implement provisions from Chapter 2012-54, 2012-57, and 2012-193, Laws of Florida; Article VII, Sec. 6, and Article XII, Sec. 32, Florida Constitution; Sections 193.155 and 196.031, F.S.; and, to remove outdated forms and provide updated forms for the property appraisers, tax collectors, clerks of court, and the public.

SUMMARY: The proposed amendments to Rule 12D-16.002, F.A.C., is to adopt revised forms based on state constitutional amendments passed in the November 2012 general election and update selected forms to reflect current statutory provisions.

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 an 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), 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, 196.081, 196.082, 196.091, 196.095, 196.101, 196.121 196.131, 196.141, 196.151, 196.161, 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.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: October 17, 2013, 9:00 a.m.

PLACE: Conference Room 3503, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee Florida. The public can also participate in this hearing through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this hearing posted on the Department’s site at: http://dor.myflorida.com/dor/property/legislation/.

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

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12D-16.002 Index to Forms.

(1) The following paragraphs list the forms used by the Department of Revenue. A copy of these forms may be obtained from the Department’s website at http://dor.myflorida.com/dor/, or by writing to: Director, 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)		No change.
(3)(a)	DR-402	Declaration of Mobile Home as Real Property (r. xx/xx)	xx/xx 6/83
(b)	through (5)(a)	No change.
(b)	DR-403EB	The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of County, Florida (r. 12/12 6/11)	xx/xx 11/12
(6)(a)	DR-403PC	The Value and Number of Parcels on the Real Property Countywide Assessment Roll by Category (r. 12/12 6/11)	xx/xx 11/12
(b)   (7)(a) (9)(a) (9)(b) (13)(a)   (b) (b) (f)   (g) (b)   (c) (18) (19) (21)( (a)	DR-403V   through (8)(b) DR-409 through (12)(b) DR-418   through 14(a) through (e) DR-420S   through (15(a) DR-422   through (17)(c) DR-456 through (20) DR-471	The (tax year) Revised Recapitulation of the Ad Valorem Assessment Roll Value Data (r. 12/12 6/11) No change. Certificate of Correction of Tax Roll (r. 3/13 11/12) No change. Economic Development Ad Valorem Property Tax Exemption (r. xx/xx 12/99) No change. No change. Certification of School Taxable Value (r. 5/13 5/11) https://www.flrules.org/Gateway/reference.asp?No=Ref-01756 No change. Certification of Final Taxable Value (r. 5/135/11) https://www.flrules.org/Gateway/reference.asp?No=Ref-01759 No change. Notice of New, Rebuilt, or Expanded Property (r. xx/xx) No change. Railroad Distribution Sheet (r. 1/95)	xx/xx 11/12   xx/xx 11/12     xx/xx 1/00     xx/xx 11/12     xx/xx 11/12     xx/xx 9/84   11/12
(a) (b)	DR-474	Notice of Proposed Property Taxes (r. 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01768	1/12
(b) (c)	DR-474M	Amended Notice of Proposed Property Taxes (r. 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01769	11/12
(c) (d)	DR-474N	Notice of Proposed Property Taxes and Proposed or Adopted
		Non-Ad Valorem Assessments (r. 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01770	11/12
(22)	DR-481	Value Adjustment Board – Notice of Hearing (r. xx/xx n. 11/12)	xx/xx 3/10
(23)(a)	DR-482	Application and Return for Agricultural Classification of Lands (r. xx/xx 12/00)	xx/xx 1/01
(b)	through (c)	No change.
(d)	DR-482HP	Application and Return for Classification/Exemption of Property
		as Historic Property Used for Commercial or Certain Nonprofit
		Purposes (r. xx/xx)	xx/xx 12/04
(e) (d)	DR-482HW	Application and Return for High-Water Recharge Classification
		of Lands (r. xx/xx n. 12/99)	xx/xx 1/00
(e)	DR-482HP	Application and Return for Classification/Exemption of
		Property as Historic Property Used for Commercial
		or Certain Nonprofit Purposes (r. 12/04)	12/04
(f) (24)	DR-484	No change. Budget Form for Property Appraisers (r. xx/xx11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01773	xx/xx11/12
(25)		485 Series:
(a)	DR-485D	Decision of the Value Adjustment Board Denial for
		Non-Payment (r. xx/xx)	xx/xx
(b)	DR-485M	Notice of Decision of The Value Adjustment Board (r. 11/12)
		https://www.flrules.org/Gateway/reference.asp?No=Ref-01774	11/12
(c) (b)	DR-485R	Value Adjustment Board – Remand to Property Appraiser (n. 12/09)	3/10
(d) (c)	DR-485V	Decision of The Value Adjustment Board – Value Petition (r. 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01775	11/12
(e) (d)	DR-485WCN	Value Adjustment Board – Clerk’s Notice (r. 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01776	11/12
(f) (e)	DR-485WI	Value Adjustment Board – Withdrawal of Petition (n. 12/09)	3/10
(g) (f)	DR-485XC	Decision of The Value Adjustment Board – Exemption, Classification,
		or Assessment Difference Transfer Petition (r. 11/12)
		https://www.flrules.org/Gateway/reference.asp?No=Ref-01777	11/12
(26)		486 Series:
(a)	DR-486	Petition to the Value Adjustment Board – Request for Hearing
		(r. xx/xx 12/09)	xx/xx 3/10
(b)		No change.
(c)	DR-486PORT	Petition to the Value Adjustment Board – Transfer of Homestead
		Assessment Difference -- Request for Hearing (r. xx/xx 12/09)	xx/xx 3/10
(d) (e)   (f)	DR-486XCO DR-487   through (28)	No change. Certification of Compliance (r. 5/13 5/11) https://www.flrules.org/Gateway/reference.asp?No=Ref-01779 No change.	xx/xx 11/12
(29)(a)	DR-489EB	The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of County, Florida (r. 12/12 6/11)	xx/xx 11/12
(b)	DR-489PC	The Value and Number of Parcels on the Real Property Countywide Assessment Roll by Category (r. 12/12 6/11)	xx/xx 11/12
(c)	DR-489V	The (tax year) Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data (r. 12/12 n. 6/11)	xx/xx 11/12
(30)(a)   (30)(b)	DR-490   through (38)	Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser (r. xx/xx 11/12) No change.	xx/xx 11/12
(39)(a)	DR-501	Original Application for Homestead and Related Tax Exemptions
		(r. 12/12 11/12)	xx/xx 11/12
(b)	through (c)	No change.
(d)	DR-501DV	Application for Homestead Tax Discount, Veterans Age 65 and Older
		with a Combat-Related Disability (r. 12/12 n. 11/12)	xx/xx 11/12
(e)	through (g)	No change.
(h)	DR-501SC	Adjusted Gross Household Income Sworn Statement and Return (r. 12/12 11/12)	xx/xx 11/12
(i)	DR-501T	Transfer of Homestead Assessment Difference, Attachment to Original Application for Homestead Tax Exemption (r. 12/08)	11/12
(j)	DR-501TS	Designation of Ownership Shares of Abandoned Homestead (n. xx/xx)	xx/xx
(40)(a)	through (41)(b)	No change.
(c)	DR-504HA	Ad Valorem Tax Exemption Application and Return – Homes
		for the Aged (r. xx/xx n. 11/01)	xx/xx 12/01
(d)	through (43)(b)	No change.
(44)(a)	DR-507C	List of Certificates Sold for Taxes (r. 12/06)	10/07
(b)	DR-508	Application for Separate Assessment of Mineral, Oil and Other
		Sub-Surface Rights (r. 12/94)	12/94
(45)(a)	through (48)(e)	No change.
(49)(a)	DR-517C	Warrant Register (continuous) (n. 9/82)	9/82
(b)	DR-517L	Execution and Warrant for Collection of Delinquent Ad Valorem
		Leasehold Taxes (r. 12/96)	12/96
(50)(a)	DR-518	Cut Out Request (r. xx/xx 12/92)	xx/xx 12/92
(b)	DR-520A	Tax Roll Sheet	10/91
(51)(a)	DR-521	Index Tax Roll Sheet	10/91
(a) (b)	DR-528	Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
		(example only) (r. 11/12)
		https://www.flrules.org/Gateway/reference.asp?No=Ref-01806	11/12
(b) (c)	DR-529	Notice Tax Impact of Value Adjustment Board (r. 12/09)	3/10
(52)(a) (b)   (58)	through (57)(a) DR-584   though (60)	No change. Budget Form for Tax Collectors (r. xx/xx 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01813 No change.	xx/xx11/12
(61)(a)	DR-593	Application for Section 218.66, F.S., Special Distributions
		for Contested Property Taxes (r. xx/xx n. 6/98)	xx/xx 12/98
(b)		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, 196.081, 196.082, 196.091, 196.095, 196.101, 196.121 196.131, 196.141, 196.151, 196.161, 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, xx-xx-xx.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Dianne Porter, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone] or email [e-mail]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Governor and Cabinet of Florida

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 24, 2013

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: Proposed Rules 12D-16.002, F.A.C., were published twice in the Florida Administrative Weekly; first on July 27, 2012 (Vol. 38, No. 30, pp. 3075-3076) and again on August 31, 2012 (Vol. 38, No. 35, p. 3564). A third Proposed Rule 12D-16.002, F.A.C., was published in the July 29, 2013, edition of the Florida Administrative Register (Vol. 39, No. 146, p. 3738).