26717018, 12DER23-01 - Florida Administrative Rules, Law, Code, Register

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Notice: 26717018

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER23-01

Hurricane Ian or Hurricane Nicole Tax Refund

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

Section 3, Chapter 2022-272, L.O.F., provides for a refund of property taxes to property owners whose residential improvements were rendered uninhabitable by Hurricane Ian or Hurricane Nicole in 2022. This new provision requires the creation of an application form to be used by taxpayers seeking such tax refund. This application for refund form must be filed not later than April 3, 2023. Section 7, Chapter 2022-272, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering the refund provisions. Given the application period set out in the law, an emergency rule is the most appropriate and expedient means to provide taxpayers with the necessary refund application. This emergency rule incorporates, by reference, revised Form DR-5001, Application for Hurricane Ian or Hurricane Nicole Tax Refund.

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

The Legislature expressly authorized in Section 7, Chapter 2022-272, L.O.F., the promulgation of an emergency rule by the Department to prescribe a form to seek a refund of property taxes paid for 2022. The promulgation of this emergency rule, incorporating by reference the form used to apply for the refund, ensures that the public is notified by the most appropriate and expedient means regarding the process to apply for a refund.

SUMMARY:

The Department has made minor changes to streamline and clarify Form DR-5001, “Application for Hurricane Ian or Hurricane Nicole Tax Refund.” Extra check boxes that were included on the form resulting in the instructions to local tax officials being confusing were eliminated. Instructions for usage of the form were clarified. No requirements or responsibilities for taxpayers have been affected by the changes. This emergency rule and revised form supersede the previous emergency rule, 12DER22-13 “Hurricane Ian or Hurricane Nicole Tax Refund” and the previous Form DR-5001. Emergency Rule 12DER23-01 incorporates, by reference, revised Form DR-5001, to allow taxpayers to seek a refund of property taxes paid for 2022 if their residential improvement was rendered uninhabitable by Hurricane Ian or Hurricane Nicole.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Mike Cotton

PRINT PUBLISH DATE:

1/13/2023 Vol. 49/09

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=12DER23-01&PDate=1/13/2023&Section=4

REFERENCE MATERIALS:

No reference(s).

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