28576993, 12DER24-9 - Florida Administrative Rules, Law, Code, Register

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Notice: 28576993

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER24-9

Application to Offset Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event

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

Section 62, Chapter 2024-158, Laws of Florida (L.O.F.), provides for fiscally constrained counties, as defined in section 218.67(1), F.S., to apply to the Department of Revenue for legislatively appropriated funds to offset reductions in ad valorem tax revenue from refund amounts granted under section 197.319, F.S., to affected property owners because of damages sustained to a residential improvement by a catastrophic event. This new provision requires the creation of an application form to be used by taxing jurisdictions from fiscally constrained counties to apply for the funds used to offset the reductions experienced. Section 62, Chapter 2024-158, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to section 120.54(4), F.S., for the purpose of implementing the section. Given the application deadline set out in the law, an emergency rule is the most appropriate and expedient means to provide the fiscally constrained counties with the necessary application form to timely apply for these funds.

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

Section 62, Chapter Law 2024-158, L.O.F., expressly authorizes the Department of Revenue to promulgate an emergency rule to prescribe a form for taxing jurisdictions in fiscally constrained counties to apply for funds to offset the reductions in ad valorem tax revenue in complying with section 197.319, F.S. The promulgation of an emergency rule, incorporating by reference the form used to apply for the refund, ensures that the taxing jurisdictions can expediently apply for these funds by the statutory deadline of October 1, 2024.

SUMMARY:

Emergency Rule 12DER24-9 incorporates, by reference, Form DR-5005, Application to Offset Total Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event, for taxing jurisdictions in fiscally constrained counties to apply to the Department for funds to offset reductions in ad valorem tax revenue experienced from refunds to property owners whose properties were damaged by a catastrophic event in accordance with section 197.319, F.S.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Mike Cotton, Property Tax Oversight Program, telephone (850)617-8870 or email DORPTO@floridarevenue.com.

PRINT PUBLISH DATE:

7/26/2024 Vol. 50/146

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=12DER24-9&PDate=7/26/2024&Section=4

REFERENCE MATERIALS:

No reference(s).

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