TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES. This transmittal memorandum contains changes to the Department of Revenue Rules.
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1 T/M #12-29 Date: November 1, 2012 TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES PURPOSE: This transmittal memorandum contains changes to the Department of Revenue Rules. RULE CHAPTER TITLE: Rule Chapter 12D-9, Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings Before Value Adjustment Boards. RULE NUMBER: 12D D RULE TITLE: Petition; Form and Filing Fee. Procedures for Petitions on Denials of Tax Deferrals. SUMMARY: The proposed amendment to Rule 12D-9.015, F.A.C., updates the deferral process for tax collectors to notify taxpayers of eligibility for deferrals and provides an appeal procedure to the value adjustment board in cases when the deferral is denied. The purpose of the amendment to Rule 12D-9.015, F.A.C. (Petition; Form and Filing Fee), is to implement the provisions of Chapter , Laws of Florida (L.O.F.), relating to deferrals of taxes and assessments for homestead property, affordable housing property and working waterfront property. These provisions outline the process for tax collectors to notify taxpayers of their determination of eligibility for deferrals and provide an appeal procedure to the value adjustment board in cases where the deferral is denied. The proposed amendment to Rule 12D-9.036, F.A.C., implements a uniform process for denials of tax deferrals of taxes and assessments for homestead property, affordable housing property and working waterfront property. The purpose of the amendment to Rule 12D-9.036, F.A.C. (Procedures for Petitions on Denials of Tax Deferrals), is to implement the provisions of Ch , L.O.F., relating to hearing procedures of denials of deferrals of taxes and assessments for homestead property, affordable housing property and working waterfront property. The effect of this rule is to provide a uniform process for hearings. EFFECTIVE NOVEMBER 1,
2 FORMS AFFECTED: None. 2
3 STATE OF FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX OVERSIGHT PROGRAM CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS AMENDING RULE 12D D Petition; Form and Filing Fee. (1) through (6) - No change. (7) Filing Fees. By resolution of the value adjustment board, a petition shall be accompanied by a filing fee to be paid to the board clerk in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal covered by the petition and subject to appeal. The resolution may include arrangements for petitioners to pay filing fees by credit card. (a) No change. (b) No filing fee shall be required with respect to an appeal from the disapproval of a timely filed application for homestead exemption or from the denial of a homestead tax deferral. (c) through (9)(c) No change. (10) Timely Filing of Petitions. Petitions related to valuation issues may be filed, and must be accepted by the board clerk, at any time during the taxable year on or before the 25th day following the mailing of the notice of proposed property taxes. Other petitions may be filed as 3
4 follows: (a) through (d) - No change. (e) With respect to issues involving the denial of a homestead tax deferral, on or before the 30th day following the mailing of the notification in writing of the denial of the deferral application or on or before the 20th day following receipt of the notification, whichever date is later; (f) through (14) - No change. Rulemaking Authority (5), (1), (1), (1) FS. Law Implemented , , , , , , , , , , , , , , , , , , FS. History-New , Amended
5 STATE OF FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX OVERSIGHT PROGRAM CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS AMENDING RULE 12D D Procedures for Petitions on Denials of Tax Deferrals. (1) The references in these rules to the tax collector are for the handling of petitions of denials of tax deferrals under Section , Sections , , and , F.S., and petitions of penalties imposed under Section Sections , , and , F.S. (2) To the extent possible where the context will permit, such petitions shall be handled procedurally under this rule chapter in the same manner as denials of exemptions. Rulemaking Authority (5), (1), (1), (1) FS. Law Implemented , , , , , , , , , FS. History--New , Amended
TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES. This transmittal memorandum contains changes to Department of Revenue Rules.
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