5461408, 12DER08-07 - Florida Administrative Rules, Law, Code, Register

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Notice: 5461408

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER08-07	Scope of Emergency Rules 12DER08-07 Through12DER08-12; How to Obtain Forms Adopted in Emergency Rules 12DER08-08, 12DER08-09, and 12DER08-11
12DER08-08	Transfer of Assessment Limitation Difference; "Portability;" Sworn Statement Required
12DER08-09	Tangible Personal Property Exemption
12DER08-10	Additional Homestead Exemption Pursuant to Section 196.031(1)(b), F.S.; 2008 Tax Year
12DER08-11	Submission of Compatible Electronic Format Computer Materials to the Department; Superseding Rule 12D-8.013, F.A.C. (2007) and Forms DR-590 and DR-592
12DER08-12	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, and other interested parties. 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, have been understood; posting information, forms, and procedures associated with implementation of this act on a special Internet website at http://dor.myflorida.com/dor/property/sb4d.html. that the Department recently created for issues regarding recent legislative changes to the laws governing property tax; emailing and/or mailing copies of the draft forms to property appraisers with requests for comments; 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, as well as previously-adopted Emergency Rules 12DER08-01 through 12DER08-06.

SUMMARY:

These rules replace Rules 12DER08-01 through 12DER08-06, which were effective February 12, 2008. Only changes to rule numbering and cross references have been made in Rules 12DER08-07 through 12DER08-10 and 12DER08-12. In Rule 12DER08-11, there have been changes to the file record layouts to add explanations for the fields, which remain the same. Within the record layout, one of the fields was moved to avoid confusion with data provided within two neighboring fields. There has been a change to the exemption codes to add an additional code for real property and codes for personal property. Emergency Rule 12DER08-07 (Scope of Rules 12DER08-07 through 12DER08-12) explains that the procedures contained in Emergency Rules 12DER08-07 through 12DER08-12 supersede any other existing rules of the Department that deal with the same or similar issues; and, explains how to obtain forms adopted by these emergency rules. Emergency Rule 12DER08-08 (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 12DER08-09 (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 12DER08-10 (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 12DER08-11 (Submission of Compatible Electronic Format Computer Materials to the Department; Superseding Rule 12D-8.013, F.A.C. (2007) and Forms DR-590 and DR-592) explains the procedures Property Appraisers must use for submitting to the Department the data required by these new exemption provisions. Emergency Rule 12DER08-12 (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:

Claudia Kemp, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone (850)414-6109; Fax (850)488-9482; email address KempC@dor.state.fl.us

PRINT PUBLISH DATE:

4/4/2008 Vol. 34/14

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=12DER08-07&PDate=4/4/2008&Section=4

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.