16946305, 12D-13.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 16946305

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

TAX COLLECTORS RULES AND REGULATIONS

Overview

RULE:

12D-13.001	Definitions
12D-13.002	When Taxes Are Due; Notice of Publication; Discount Payment Periods
12D-13.004	Interest on Delinquent Taxes
12D-13.005	Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review
12D-13.0055	Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales
12D-13.006	Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
12D-13.007	Cutouts, Time for Requesting and Procedure
12D-13.008	Discounts, Errors, Double Assessments, and Insolvencies Report
12D-13.009	Refunds
12D-13.010	Destruction of Twenty-Year-Old Tax Receipts (Repealed)
12D-13.011	Lien of Taxes (Repealed)
12D-13.012	Payment of Taxes Before Platting
12D-13.013	Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants
12D-13.014	Penalties or Interest, Collection on Roll
12D-13.015	Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls
12D-13.016	Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account
12D-13.019	Collection of Interest or Penalties on Back Assessments
12D-13.020	Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed)
12D-13.021	Computerized Mass Payment of Real Estate Taxes (Repealed)
12D-13.022	Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan
12D-13.023	Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed)
12D-13.024	Installment Taxes: Tax Collector to Mail Applications (Repealed)
12D-13.025	Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed)
12D-13.026	Installment Taxes: Preparation and Mailing of Tax Notices (Repealed)
12D-13.027	Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed)
12D-13.028	Homestead Tax Deferral - Definitions (Repealed)
12D-13.0283	Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred
12D-13.0285	Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens
12D-13.0287	Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties
12D-13.029	Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes
12D-13.030	Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed)
12D-13.031	Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)
12D-13.032	Homestead Tax Deferral - Payment of Tax (Repealed)
12D-13.033	Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed)
12D-13.034	Homestead Tax Deferral - Proof of Insurance (Repealed)
12D-13.035	Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed)
12D-13.0355	Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed)
12D-13.036	Advertisement of Property with Delinquent Taxes
12D-13.037	Collection of Taxes Before Certified Roll
12D-13.038	Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments
12D-13.039	Tax Certificate Notice (Repealed)
12D-13.040	Notice to Mortgagee of Real and Personal Property Taxes
12D-13.041	Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed)
12D-13.042	Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors
12D-13.044	Sale of Personal Property After Seizure
12D-13.045	Sale of Tax Certificates for Unpaid Taxes
12D-13.0455	Electronic Issuance of Tax Certificates
12D-13.046	Taxation of Governmental Property Under Lease to Non-Governmental Lessee
12D-13.047	Tax Certificates on Certain Homestead Property
12D-13.048	Interest Rate on Tax Certificates (Repealed)
12D-13.050	Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls
12D-13.051	General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed)
12D-13.052	Redemption or Purchase of Tax Certificates Belonging to the County (Repealed)
12D-13.053	Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed)
12D-13.054	Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed)
12D-13.055	Redemption of Property After the Clerk Receives the Tax Collector's Certification
12D-13.056	Record of Tax Certificates Sold
12D-13.057	Cancellation of Void Tax Certificates and Tax Deeds; Procedure
12D-13.058	Cancellation of Tax Certificates, Suit by Holder (Repealed)
12D-13.059	Statute of Limitations on Tax Certificates and Tax Warrants (Repealed)
12D-13.060	Application for Obtaining Tax Deed by Certificate Holder; Fees
12D-13.061	Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications
12D-13.062	Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale
12D-13.0625	Priority for Fee Owners of Subsurface Rights
12D-13.063	Tax Deed Sale at Public Auction
12D-13.064	Lands Available for Taxes (Repealed)
12D-13.065	Disbursement of Sale Proceeds (Repealed)
12D-13.066	Procedure, Tax Deed Corrections and Cancellations
12D-13.067	Tax Collector's Certification, Murphy Act Lands (Repealed)

PURPOSE:

The purpose of adopting these proposed new, amended, and repealed rules is to 1) revise DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter 2008-194, Laws of Florida (section 3); Chapter 2009-204, Laws of Florida (section 13); Chapter 2011-107, Laws of Florida (sections 2 and 3); Chapter 2011-151, Laws of Florida (all sections); Chapter 2011-181, Laws of Florida (section 3); Chapter 2012-57, Laws of Florida (section 3); Chapter 2012-193, Laws of Florida (sections 8, 9, and 10); Chapter 2013-148, Laws of Florida (section 1); Chapter 2013-246, Laws of Florida (section 2); and Chapter 2014-211, Laws of Florida (sections 4, 5, 6, 7, and 8); 2) repeal rules that are redundant of statute, are no longer supported by statute, or are adequately addressed in statute; 3) modernize and streamline the procedures and forms property appraisers, tax collectors and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments; and 4) clarify existing language.
The effect of these proposed new, amended, and repealed rules is that taxpayers, property appraisers, tax collectors, and clerks of court will have updated, more efficient procedures for paying and collecting property taxes and non-ad valorem assessments. This proposed Rule Chapter and proposed draft forms are posted on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/.

SUMMARY:

Proposed Rule 12D-13, F.A.C., (Tax Collectors Rules and Regulations) implements the following: The amendments to Rule 12D-13.001, F.A.C., (Definitions) revise or add definitions of words and phrases used in the administration and collection of property taxes and non-ad valorem assessments, including new terms and definitions for “designated collection office,” “express consent,” and “struck off to the county.” The amendments to Rule 12D-13.002, F.A.C., (When Taxes are Due; Notice of Publication; Discount Payment Periods) incorporate statutory changes on how discounts apply to the payment of property taxes and non-ad valorem assessments and how tax collectors determine if a payment is delinquent. The amendments also remove a suggested format for an advertisement that tax collectors used to notify taxpayers that the tax roll is open for collection. The amendments to Rule 12D-13.004, F.A.C., (Interest on Delinquent Taxes) clarify how interest will be calculated on unpaid property taxes and non-ad valorem assessments. The amendments to Rule 12D-13.005, F.A.C., (Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review) implement statutory changes the Legislature enacted in Section 197.162, F.S., regarding how discounts and interest apply to property taxes and non-ad valorem assessments that a local value adjustment board reviews. New Rule 12D-13.0055 (Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales) combines existing provisions on distribution of proceeds from other rules in this rule chapter and describes how proceeds from property taxes and non-ad valorem assessments should be distributed to the appropriate local governments that imposed the taxes and assessments. The amendments to Rule 12D-13.006, F.A.C., (Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections) clarify the procedures that property appraisers and tax collectors use to correct errors on the property tax rolls. The amendments to Rule 12D-13.007, F.A.C., (Cutouts, Time for Requesting and Procedure) remove references to the term “split,” incorporate by reference the form the property owner uses to separate the property into multiple parcels, and clarify how to handle a request for a cut out if a tax certificate will be sold on the original parcel. The amendments to Rule 12D-13.008, F.A.C., (Discounts, Errors, Double Assessments, and Insolvencies Report) incorporate statutory changes to Section 197.492, F.S., regarding the report on discounts, errors, double assessments, and insolvencies that tax collectors must annually produce and submit to their county commission. The amendments to Rule 12D-13.009, F.A.C., (Refunds) restructure provisions regarding the process taxpayers use to request a refund of property taxes and non-ad valorem assessments, incorporate the increase in the threshold for refund claims to be sent to the Department from $400 to $2,500, allows the tax collector to notify a refund applicant electronically that his or her claim was denied, and make the refund provisions easier to understand. The repeal of Rule 12D-13.010, F.A.C., (Destruction of Twenty-Year-Old Tax Receipts) eliminates obsolete procedures regarding the destruction of old tax receipts. The repeal of Rule 12D-13.011, F.A.C., (Lien of Taxes) eliminates provisions that are adequately explained in the applicable statutes (Sections 192.053, 193.092, 197.122, and 197.332, F.S.). The amendments to Rule 12D-13.012, F.A.C., (Payment of Taxes Before Platting) clarify the requirement that a property appraiser must ask the tax collector if there are any unpaid taxes on a property before agreeing to accept a request from the property owner to file a plat or subdivide the property. The amendments to Rule 12D-13.013, F.A.C., (Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants) explain the procedures a taxpayer can use to contest a tax assessment in court. The amendments to Rule 12D-13.014, F.A.C., (Penalties or Interest, Collection on Roll) restructure the rule to make it easier for tax collectors to understand. The amendments to Rule 12D-13.015, F.A.C., (Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls) specify that the property appraiser must certify the tax roll to all appropriate local officials and taxing authorities, provide that the certified roll can be in electronic format, and authorize the clerk to destroy all copies of the tax roll he or she receives after delivery of the final roll. The amendments to Rule 12D-13.016, F.A.C., (Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account) revise the rule to conform it to the provisions of Section 196.295, F.S., and to make it easier to understand. The amendments to Rule 12D-13.019, F.A.C., (Collection of Interest or Penalties on Back Assessments) emphasize that the tax collector must follow the statutory provisions in Section 193.092, F.S., that apply to this collection activity. The repeal of Rules 12D-13.020, F.A.C., (Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure) and 12D-13.021, F.A.C., (Computerized Mass Payment of Real Estate Taxes) eliminates rule provisions that are redundant of statutory provisions in Sections 197.432 and 197.4325, F.S. The revisions to Rule 12D-13.022, F.A.C., (Installment Taxes; Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan) combine into this rule the existing rule provisions for administering the installment method of paying property taxes and non-ad valorem assessments (including procedures for applying for the installment payment method, for making the required periodic payments, and for handling the transfer of part or all of the property on which the installment payment method was approved), instead of having the provisions in five separate rules as discussed below. The repeal of Rules 12D-13.023, F.A.C., (Installment Taxes: Distribution of Taxes and Interest, Schedule); 12D-13.024, F.A.C., (Installment Taxes: Tax Collector to Mail Applications); 12D-13.025, F.A.C., (Installment Taxes: Who May File an Application; Minimum Tax Bill); 12D-13.026, F.A.C., (Installment Taxes: Preparation and Mailing of Tax Notices); and 12D-13.027, F.A.C., (Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan) supports the shift of all these administrative provisions into revised Rule 12D-13.022, F.A.C. The creation of Rules 12D-13.0283 (Property Tax Deferral – Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred), 12D-13.0285 (Property Tax Deferral — Procedures for Reporting the Current Value of All Outstanding Liens), and 12D-13.0287 (Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties) and the amendments to Rules 12D-13.029, F.A.C., (Property Tax Deferral – Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes) and 12D-13.030, F.A.C., (Homestead Tax Deferral – Adjustment of Current Year’s Income) combine the provisions of eight existing rules on the deferred payment of property taxes and non-ad valorem assessments into these five rules. The repeal of Rules 12D-13.028, F.A.C., (Homestead Tax Deferral – Definitions); 12D-13.031, F.A.C., (Homestead Tax Deferral – Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage); 12D-13.032, F.A.C., (Homestead Tax Deferral – Payment of Tax); 12D-13.033, F.A.C., (Homestead Tax Deferral – Notification to Tax Deferral Recipients); 12D-13.034, F.A.C., (Homestead Tax Deferral – Proof of Insurance); 12D-13.035, F.A.C., (Homestead Tax Deferral – Property Appraiser to Notify Tax Collector of Denial of Homestead Application); and 12D-13.0355, F.A.C., (Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants) supports the shift  of the administrative provisions from these existing rules into new and revised Rules 12D-13.0283, 12D-13.0285, 12D-13.0287, 12D-13.029, and 12D-13.030, F.A.C. The amendments to Rule 12D-13.036, F.A.C., (Advertisement of Property with Delinquent Taxes) clarify the procedures tax collectors use to advertise property with delinquent taxes and provide an example of how to handle lots owned by the same taxpayer in a subdivision. The amendments to Rule 12D-13.037, F.A.C., (Collection of Taxes Before Certified Roll) revise the rule by citing specific procedures for collecting tax based on various events. The amendments to Rule 12D-13.038, F.A.C., (Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments) eliminate provisions which are already covered in statute (Sections 197.254, 197.322, 197.344, and 197.3635, F.S.) and enable tax collectors to use alternative methods to send this notice to taxpayers. The repeal of Rule 12D-13.039, F.A.C., (Tax Certificate Notice) eliminates provisions that are redundant of provisions in Section 197.322, F.S. The amendments to Rule 12D-13.040, F.A.C., (Notice to Mortgagee of Real and Personal Property Taxes) eliminate provisions in the current rule that are covered in statute (Section 197.344, F.S.). The repeal of Rule 12D-13.041, F.A.C., (Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights) eliminates provisions that are redundant of provisions in Section 197.343, F.S., and moves an existing provision to new Rule 12D-13.0625). The amendments to Rule 12D-13.042, F.A.C., (Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors; Attachment of Personal Property in Case of Removal) remove provisions that are covered in statute (Section 197.413, F.S.), clarify the collection costs that local officials may recover through the imposition of fees, and simplify the procedures tax collectors can use for filing a petition with the court to authorize collection of these delinquent taxes. The amendments to Rule 12D-13.044, F.A.C., (Sale of Personal Property After Seizure) clarify the statutory provisions (Section 197.417, F.S.) that apply to the sale of seized personal property for unpaid taxes, authorize the sale to be advertised and conducted electronically, remove a requirement that the buyer pay immediately, and describe the procedures to be applied when proceeds during a sale are enough to cover the unpaid taxes and costs. The amendments to Rule 12D-13.045, F.A.C., (Sale of Tax Certificates for Unpaid Taxes) eliminate many of the provisions in the current rule because the revised statute (Section 197.432, F.S.) specifically addresses the issues, provide that a tax certificate sale doesn’t end until all certificates are either sold or assigned to the county, and clarify how tax collectors will handle the sale of tax certificates for property that has been back assessed. The amendments to Rules 12D-13.0455, F.A.C., (Electronic Issuance of Tax Certificates) and 12D-13.046, F.A.C., (Taxation of Governmental Property Under Lease to Non-Governmental Lessee) simplify the provisions of these rules. The amendments to Rule 12D-13.047, F.A.C., (Tax Certificates on Certain Homestead Property) require the tax collector to ensure that a tax certificate is not sold on a property for any specific year in which the property had a homestead exemption and authorize a county to sell tax certificates that have been issued to it if the property no longer has a homestead exemption. The repeal of Rule 12D-13.048, F.A.C., (Interest Rate on Tax Certificates) eliminates rule provisions that are obsolete or that another rule addresses. The amendments to Rule 12D-13.050, F.A.C., (Validity of Tax Certificates Sold on “Improvements Only” on Real Property Tax Rolls) simplify the language in the rule and remove a specific statement that a more general provision of the rule already covers. The repeal of Rules 12D-13.051, F.A.C., (General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates); 12D-13.052, F.A.C., (Redemption or Purchase of Tax Certificates Belonging to the County); 12D-13.053, F.A.C., (Redemption of Tax Certificates Sold to Purchaser Other than County); and 12D-13.054, F.A.C., (Transfer of Tax Certificates Sold to Purchaser Other than County) eliminates rule provisions that are redundant of language in Sections 197.462, 197.472, and 197.4725, F.S. The amendments to Rule 12D-13.055, F.A.C., (Redemption of Property After the Clerk Receives the Tax Collector’s Certification) clarify the procedures to follow when anyone redeems property after the tax collector has processed a tax certificate holder’s application. The amendments to Rule 12D-13.056, F.A.C., (Record of Tax Certificates Sold) remove obsolete terms and conform the rule to changes the Legislature enacted in Chapter 2011-151, Laws of Florida. The amendments to Rule 12D-13.057, F.A.C., (Cancellation of Void Tax Certificates and Tax Deeds; Procedure; Return of Payments) remove most of the language in the rule because Section 197.443, F.S., addresses the provisions. The remaining provision in this rule discusses the form tax collectors must use to document the cancellation of a void tax certificate or tax deed. The repeal of Rules 12D-13.058, F.A.C., (Cancellation of Tax Certificates, Suit by Holder) and 12D-13.059, F.A.C., (Statute of Limitations on Tax Certificates and Tax Warrants) eliminates provisions that Sections 95.091, 197.416, 197.444, and 197.482, F.S., address. The amendments to Rule 12D-13.060, F.A.C., (Application for Obtaining Tax Deed by Certificate Holder; Fees) remove statements that the statutes address, require the tax collector to give the county written notice each year about the tax certificates the county holds for which a tax deed application may be filed, clarify when a tax deed application will be incomplete, and incorporate the provision of Chapter 2014-211, Laws of Florida, that requires a clerk to attempt to hold only one tax deed resale. The amendments to Rule 12D-13.061, F.A.C., (Minimum Standards for Ownership and Encumbrance Reports Made in Connection with Tax Deed Applications) remove most of the provisions in the current rule because Section 197.502, F.S., addresses them. The amendments also explain that a contract provider may provide the ownership and encumbrance report to the tax collector in either paper or electronic form. The amendments to Rule 12D-13.062, F.A.C., (Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale) remove provisions that Section 197.512, F.S., addresses, simplify the suggested format for the required notice, and provide how the clerk should handle a notice’s return as “undeliverable” when the clerk issued the notice to inform the property owner that a tax deed sale is about to occur. The creation of Rule 12D-13.0625, F.A.C., (Priority for Fee Owners of Subsurface Rights) is based on the transfer of the provisions of existing subsection (2) of current Rule 12D-13.041, to this new rule, because the provisions of subsection (2) should be in close proximity to the rules on tax deed sales. The amendments to Rule 12D-13.063, F.A.C., (Tax Deed Sale at Public Auction) remove provisions in the current rule that Section 197.542, F.S., addresses, clarify how the opening bid for each property will be calculated, and prohibit consolidated sales. The repeal of Rule 12D-13.064, F.A.C., (Lands Available for Taxes) eliminates provisions that subsection (7) of Section 197.502, F.S., addresses. The amendments to Rule 12D-13.065, F.A.C., (Disbursement of Sale Proceeds) clarify how the clerk must handle proceeds from a tax deed sale that exceed the amounts required to redeem all tax certificates and to recover all costs of the sale. The amendments to Rule 12D-13.066, F.A.C., (Procedure, Tax Deed Corrections and Cancellations) remove provisions that Section 197.602, F.S., addresses and simplify the remaining provisions. The repeal of Rule 12D-13.067, F.A.C., (Tax Collector’s Certification, Murphy Act Lands) removes obsolete requirements.

RULEMAKING AUTHORITY:

193.1145(9), 194.034(1), 195.022, 195.027(1), 197.3635, 213.06(1) FS

LAW:

28.24, 30.231, 95.051, 95.281, 119.041, 119.09, 125.411, 192.053, 193.072, 193.085, 193.092, 193.102, 193.114, 193.1145, 193.116, 193.122, 193.481, 193.501, 194.014, 194.034, 194.171, 194.192, 194.211, 195.002, 195.022, 195.027, 196.031, 196.075, 196.162, 196.199, 196.28, 196.29, 196.295, 197.102, 197.122, 197.123, 197.131, 197.152, 197.162, 197.172, 197.182, 197.192, 197.202, 197.212, 197.222, 197.2301, 197.2421, 197.2423, 197.2425, 197.243, 197.252, 197.2524, 197.253, 197.254, 197.262, 197.263, 197.301, 197.322, 197.323, 197.332, 197.333, 197.343, 197.344, 197.3632, 197.3635, 197.373, 197.374, 197.383, 197.402, 197.403, 197.412, 197.413, 197.414, 197.416, 197.417, 197.432, 197.4325, 197.433, 197.442, 197.443, 197.444, 197.446, 197.447, 197.462, 197.472, 197.473, 197.482, 197.492, 197.502, 197.512, 197.522, 197.532, 197.542, 197.552, 197.562, 197.573, 197.582, 197.593, 197.602, 219.07, 219.075, 253.82, 298.36, 298.365, 298.366, 298.465, 298.54, 627.7843, 704.06, 717.113, 717.117 FS.

PRINT PUBLISH DATE:

12/29/2015 Vol. 41/249

COMMENTS:

From 12/29/2015 To 1/19/2016 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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