12D-13.006: Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
12D-13.031: Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage
PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12D-13.006, F.A.C., is to clarify the procedures for tax collectors to follow after a notice of proposed property tax, which includes notice of the right to petition the value adjustment board, is mailed or delivered to property owners where a correction of an error by a property appraiser results in an increased assessed valuation of real property and subsequently increases taxes on the property.
The purpose of the proposed amendment to Rule 12D-13.031, F.A.C., is to implement the provisions of Chapters 2006-47 and 2006-69, Laws of Florida, providing for revised age and income requirements on deferred taxes.
SUBJECT AREA TO BE ADDRESSED: Procedures for inclusion of notice of proposed property tax, including notice of the right to petition the value adjustment board, mailed or delivered to property owners when corrections of errors result in increased valuation. Requirements for deferred taxes.
SPECIFIC AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 197.122, 197.123, 197.131, 197.182, 197.243, 197.252, 197.253, 197.322, 197.323, 197.3632, 197.432, 197.443, 197.444, 197.492, 197.593, 213.05 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: December 7, 2006, 9:30 a.m.
PLACE: Larson Building, Room 142, 200 E. Gaines St., Tallahassee, Florida
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Sharon Gallops, Property Tax Technical Unit, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)414-6108, e-mail address gallopss@dor.state.fl.us
NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in this workshop is asked to advise the Department at least 48 hours before the workshop by contacting Larry Green, (850)922-4830. If you are hearing or speech impaired, please contact the Department by using the Florida Relay Service, which can be reached at 1(800)955-8770 (Voice) and (800)955-8771 (TDD).
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
12D-13.006 Procedure for the Correction of Errors by the Tax Collector; Correction Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections.
(1) through (4) No change.
(5) The property appraiser shall notify the property owner, upon the correction of any error that will increase the assessed valuation and subsequently the taxes, with a notice of proposed property taxes which includes notice of the owner’s right to present a petition to the value adjustment board, except when a property owner consents to an increase, as provided in subsection (6) of this rule section and subsection 12D-8.021(10), F.A.C., or when the property appraiser has served a notice of intent to record a lien when property has improperly received homestead exemption. However, this shall not restrict the tax collector, clerk of the court, or any other interested party from reporting errors to the value adjustment board.
(6) If the taxpayer does not waive his or her right to petition the value adjustment board, the tax collector shall utilize such supplemental assessment roll or Form DR‑409, certificate of correction (incorporated by reference in Rule 12D-16.002, F.A.C.), to mail a tax notice, after the expiration of the taxpayer’s right to petition the next scheduled value adjustment board. If the value adjustment board has adjourned, the property owner shall be afforded the following options when an error has been made which when corrected will have the effect of increasing the assessed valuation and subsequently the taxes. The options are:
(a) The property owner by waiver may consent to the increase in assessed valuation and subsequently the taxes by stating that he or she does not desire to present a petition to the value adjustment board and that he or she desires to pay the taxes on the current tax roll. If the property owner makes such a waiver the tax collector shall proceed under Rule 12D-13.002, F.A.C.
(b) The property owner may refuse to waive the right to petition the value adjustment board, at which time the property appraiser shall notify the property owner and tax collector that the correction shall be placed on the subsequent year's tax roll and at such time as the subsequent year's tax roll is prepared, the property owner shall have the right to file a petition contesting the corrected assessment.
(7) When the taxpayer waives his or her right to petition the value adjustment board, the tax collector shall prepare a corrected notice immediately and shall forward the same to the property owner.
(8) through (11) No change.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 197.122, 197.123, 197.131, 197.182, 197.322, 197.323, 197.432, 197.443, 197.444, 197.492, 197.593, 213.05 FS. History–New 6-18-85, Formerly 12D-13.06, Amended 5-23-91, 12-10-92, 12-25-96, 12-31-98, ________.
12D-13.031
(1) No change.
(2) When the application is approved, the tax collector shall defer that portion of the combined total described in subsection (1) of this rule section:
(a) Which exceeds five percent of the applicant's household income for the prior calendar year, or
(b) In their entirety if the applicant's household income for the prior calendar year is less than 10,000 dollars, or
(c) If the applicant is entitled to claim the increased exemption by reason of age and residency as provided in Section 196.031(3)(a), F.S., the tax collector shall defer that portion of the combined total described in subsection (1) of this rule section:
1. Which exceeds three percent of the applicant's household income for the prior calendar year, or
2. In their entirety if the applicant's household income for the prior calendar year is less than 10,000 dollars, or
3. In their entirety if the applicant is 65 70 years of age or older and the applicant's household income is less than the household income designated for the additional homestead exemption for persons age 65 and older as provided in Section 196.075, F.S. 12,000 dollars,
(3) No change.
Specific Authority 195.022, 195.027(1), 213.06(1) FS. Law Implemented 197.243, 197.252, 197.253, 197.3632, 213.05 FS. History–New 6-18-85, Formerly 12D-13.31, Amended 12-13-92, ________.