RULE NO: RULE TITLE
12D-8.0065: Transfer of Assessment Limitation Difference; Portability; Denials and Late Applications
12D-8.022: Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue
PURPOSE AND EFFECT: For proposed Rule 12D-8.0065, F.A.C., Section 193.155(8) F.S., was amended by section 3, Chapter 2008-173 L.O.F., which sets forth the limitations and special rules to be observed and the forms to be used by taxpayers and property appraisers for the transfer of assessment limitation difference or portability, in various situations. Section 14 of Chapter 2008-173, L.O.F., instructs the property appraisers to accept and consider applications for assessment submitted by May 1 under Section 193.155(8), F.S. The purpose of this rule is to outline the circumstances to apply for portability and instructs the property appraisers to verify and conduct the process. The effect of this rule is to inform taxpayers of the procedures and forms to apply for an additional reduction of property taxes. This rule will address the subject matter of Rule 12DER08-33, Transfer of Assessment Limitation Difference; “Portability;” Sworn Statement Required, which is renewed and replaced by Rule 12DER09-10, and Rule 12DER08-25 Denials and Late Filed Applications for Transfer of Assessment Limitation Differential (Portability), which is renewed and replaced by Rule 12DER09-06. For proposed Rule 12D-8.022, F.A.C., the purpose of the proposed rule is to provide assistance regarding certain actions to be taken by local governments and officials. Section 218.12, Florida Statutes, states each fiscally constrained county shall apply to the Department of Revenue to participate in the distribution of funds appropriated by the Legislature in the form and manner prescribed by the Department by November 15 each year. Proposed Rule 12D-8.022, F.A.C., will address the subject matter of Rule 12DER09-02, Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue For Fiscal Year 2009-2010, which is renewed and replaced by Rule 12DER09-13. The effect of this rule is to establish procedures for fiscally constrained counties to comply with the requirements in Section 218.12, F.S. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.
SUBJECT AREA TO BE ADDRESSED: For proposed Rule 12D-8.0065, the subject area that will be addressed is the possible reduction of property taxes under section 193.155, F.S. For proposed Rule 12D-8.022, F.A.C., the subject area addressed by the proposed new rule is the application, by each fiscally constrained county, to the Department of Revenue to participate in the distribution of funds appropriated by the Legislature in the form and manner prescribed by the Department by November 15 each year. Rule text will be posted on or before December 31, 2009 on the Department’s website at: http://dor.myflorida.com/dor/property/erules.html.
SPECIFIC AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 192.047, 193.114, 193.155, 193.461, 193.703, 194.011, 200.065, 218.12, 218.67, FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Janice Forrester at (850)922-7945. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)922-7945, ForrestJ@dor.state.fl.us.

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.