20554705, 12DER18-05 - Florida Administrative Rules, Law, Code, Register

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Notice: 20554705

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER18-05

Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew, or Irma.

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 213.06(2), Florida Statutes, provides an exception to the prerequisite of a finding of immediate danger to the public health, safety, or welfare of Florida citizens. The statutory provision provides that the Department of Revenue is authorized to adopt an emergency rule, pursuant to Section 120.54, F.S., on behalf of the Department, when the effective date of a legislative change occurs sooner than 60 days after the close of the legislative session in which the change was enacted and when the change affects a tax rate or collection or reporting procedure that affects a substantial number of dealers or persons. Section 17 of Chapter 2018-118, Laws of Florida, provides a process for a property owner to apply for an abatement of property taxes due to damage or destruction of a homestead residential improvement due to Hurricanes Hermine, Matthew, or Irma, and was effective upon becoming a law. The emergency rule incorporates, by reference, Form DR-463, Application for Abatement of Taxes for Homestead Residential Improvements, as an application for the property owner to submit to the property appraiser; Form DR-486H, Petition to the Value Adjustment Board for Abatement of Taxes, for the property owner to request a hearing to grant the abatement; and Form DR-485H, Decision of the Value Adjustment Board for Abatement of Taxes Petition, for boards or special magistrates to provide a decision to the petitioner after a hearing.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

Emergency rulemaking is fair under the circumstances, as the effective date of the period to apply for the abatement of property taxes is within 60 days after the close of the 2018 Legislative Session. Additionally, the promulgation of this emergency rule ensures that county officials and taxpayers are notified in the most expedient and appropriate manner regarding the abatement application and value adjustment board forms provided in Section 17, Chapter 2018-118, Laws of Florida.

SUMMARY:

Emergency Rule 12DER18-05 notifies the public, property appraisers, tax collectors, and value adjustment board clerks of the forms used in the abatement process provided in Section 197.318, F.S., effective July 1, 2018, found in Section 17, Chapter 2018-118, Laws of Florida. This emergency rule incorporates by reference, Forms DR-463, DR-485H, and DR-486H.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Mike Cotton, Property Tax Oversight Program, telephone 850-617-8870 or email Mike.Cotton@floridarevenue.com.

PRINT PUBLISH DATE:

6/18/2018 Vol. 44/118

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12DER18-05&PDate=6/18/2018&Section=4

REFERENCE MATERIALS:

No reference(s).

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