5273131, 12DER08-01 - Florida Administrative Rules, Law, Code, Register

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Notice: 5273131

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER08-01	Scope of Rules 12DER08-01 Through 12DER08-06
12DER08-02	Transfer of Assessment Limitation Difference; "Portability;" Sworn Statement Required
12DER08-03	Tangible Personal Property Exemption
12DER08-04	Additional Homestead Exemption Pursuant to Section 196.031(1)(b), F.S.; 2008 Tax Year
12DER08-05	Submission of Compatible Electronic Format Computer Materials to the Department; Superseding Rule 12D-8.013, F.A.C. (2007) and Form DR-590
12DER08-06	Assessment Increase Limitation Applicability Contained in SB 4D; Application Required by Section 193.1556, F.S., Is Not Required Until March 1, 2009

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

Chapter 2007-339, Laws of Florida, authorizes the Department of Revenue to adopt emergency rules that remain in effect for 18 months and that may be renewed. This act further provides that all conditions imposed by Chapter 120, Florida Statutes, are deemed to be met.

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

The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2007-339, Laws of Florida. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed. The Department of Revenue has taken several actions to inform interested parties about the forms, procedures, and emergency rules that are being developed to implement this new law, and to give these parties an opportunity to review and comment. These interested parties include Property Appraisers and the professional associations that represent them, counties, municipalities, and independent districts and their associations. The actions that the Department has taken include: requesting the assistance of other state agencies and professional associations in ascertaining if the information in the relevant sections of Chapter 2007-339, Laws of Florida, had been understood; posting information, forms, and procedures associated with implementation of this act on a special website the Department recently created for issues associated with recent legislative changes to the laws governing property tax; emailing and/or mailing copies of the draft forms to interested parties with requests for comment; and conducting a public workshop on January 22, 2008 to receive comments on the Department’s proposed procedures and drafts forms that are the basis of these emergency rules.

SUMMARY:

Emergency Rule 12DER08-01 (Scope of Rules 12DER08-01 through 12DER08-06) explains that the procedures contained in Emergency Rules 12DER08-01 through 12DER08-06 supersede any other existing rules of the Department that deal with the same or similar issues. Emergency Rule 12DER08-02 (Transfer of Assessment Limitation Difference; “Portability;” Sworn Statement Required) specifies the procedures persons can use to transfer their assessment limitation difference from their existing homestead to a different homestead they acquire. Emergency Rule 12DER08-03 (Tangible Personal Property Exemption) contains the procedures persons can use to apply for and receive this exemption, and clarifies how to determine if tangible personal property qualifies for this exemption. Emergency Rule 12DER08-04 (Additional Homestead Exemption Pursuant to Section 196.031(1)(b), F.S.; 2008 Tax Year) describes how affected taxpayers may apply for this additional homestead exemption, and the order in which each specific exemption authorized by law must be applied. Emergency Rule 12DER08-05 (Submission of Compatible Electronic Format Computer Materials to the Department; Superseding Rule 12D-8.013, F.A.C. (2007) and Form DR-590) explains the procedures Property Appraisers must use for submitting to the Department the data required by these new exemption provisions. Emergency Rule 12DER08-06 (Assessment Increase Limitation Applicability Contained in SB 4D; Application Required by Section 193.1556, F.S., Is Not Required Until March 1, 2009) describes how this provision limiting the annual increase in nonhomestead residential assessments will be administered.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Sharon Gallops, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone (850)414-6108; Fax (850)488-9482; email address gallopss@dor.state.fl.us

PRINT PUBLISH DATE:

2/22/2008 Vol. 34/08

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=12DER08-01&PDate=2/22/2008&Section=4

REFERENCE MATERIALS:

No reference(s).

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