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PTO - Notice of Emergency Rule Patricia L. Morgan From: DORPTO <DORPTO@floridarevenue.com> Sent: Wednesday,June 20, 2018 10:22 AM To: DORPTO Subject: Florida Dept. of Revenue Proposed Rules - Property Tax The Department of Revenue has issued a Notice of Emergency Rule for the following rules: PROPERTY TAX Rule 12DER18-05 Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew, or Irma This Notice can be reviewed at the Florida Department of State website. This Emergency Rule incorporates, by reference,three forms used in the process for applying for an abatement of property taxes for homes destroyed or damaged due to Hurricanes Matthew, Hermine, and Irma, pursuant to Section 17 of Chapter 2018-118, Laws of Florida. Form DR-463, Application for Abatement of Taxes for Homestead Residential Improvements,to allow property owners to request abatement of damaged homestead residential improvements. Form DR-486H, Petition to the Value Adjustment Board for Abatement of Taxes,to allow property owners the option to file a petition with the Value Adjustment Board (VAB), if the owner is not satisfied with the property appraiser's abatement determination. And Form DR-485H, Decision of the Value Adjustment Board for Abatement of Taxes Petition, to inform the property owner of the decision by the VAB on the abatement petition. The Emergency Rule and forms were effective June 15, 2018, and can be found on the Proposed Rules page of the Department of Revenue's website. NOTIFICATION TO RECIPIENTS: The subJjectmay line of this email indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. 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Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 2 NOTICE OF EMERGENCY RULEMAKING DEPARTMENT OF REVENUE RULE NUMBER: RULE TITLE: 12DER18-05 Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine, Matthew,or Irma. SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC,HEALTH, SAFETY OR WELFARE: Section 213.06(2),Florida Statutes,provides an exception to the prerequisite of a finding of immediate danger to the public health,safety,or welfare of Florida citizens.The statutory provision provides that the Department of Revenue is authorized to adopt an emergency rule,pursuant to Section 120.54,F.S.,on behalf of the Department,when the effective date of a legislative change occurs sooner than 60 days after the close of the legislative session in which the change was enacted and when the change affects a tax rate or collection or reporting procedure that affects a substantial number of dealers or persons. Section 17 of Chapter 2018-118,Laws of Florida, provides a process for a property owner to apply for an abatement of property taxes due to damage or destruction of a homestead residential improvement due to Hurricanes Hermine,Matthew,or Irma,and was effective upon becoming a law. The emergency rule incorporates,by reference,Form DR-463, Application for Abatement of Taxes for Homestead Residential Improvements,as an application for the property owner to submit to the property appraiser;Form DR-486H,Petition to the Value Adjustment Board for Abatement of Taxes,for the property owner to request a hearing to grant the abatement;and Form DR-485H,Decision of the Value Adjustment Board for Abatement of Taxes Petition,for boards or special magistrates to provide a decision to the petitioner after a hearing. REASONS FOR CONCLUDING THAT THE PROCEDURE USED IS FAIR UNDER THE CIRCUMSTANCES: Emergency rulemaking is fair under the circumstances,as the effective date of the period to apply for the abatement of property taxes is within 60 days after the close of the 2018 Legislative Session. Additionally,the promulgation of this emergency rule ensures that county officials and taxpayers are notified in the most expedient and appropriate manner regarding the abatement application and value adjustment board forms provided in Section 17,Chapter 2018-118,Laws of Florida. SUMMARY OF THE RULE: Emergency Rule 12DER18-05 notifies the public,property appraisers,tax collectors, and value adjustment board clerks of the forms used in the abatement process provided in Section 197.318,F.S., effective July 1,2018,found in Section 17,Chapter 2018-118,Laws of Florida.This emergency rule incorporates by reference,Forms DR-463,DR-485H,and DR-486H. THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:Mike Cotton,Property Tax Oversight Program,telephone 850-617-8870 or email Mike.Cotton@floridarevenue.com. THE FULL TEXT OF THE EMERGENCY RULE IS: STATE OF FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX OVERSIGHT PROGRAM EMERGENCY RULE 12DER 18-05 12DER18-05 Forms for Abatement of Taxes for Homestead Residential Improvements Damaged or Destroyed by Hurricanes Hermine,Matthew,or Irma. (1)This rule applies to homestead property damaged or destroyed by hurricanes Hermine or Matthew in the 2016 calendar year or hurricane Irma in the 2017 calendar year and who meet the qualifications under section 197.318,F.S.,Chapter 2018-118,Laws of Florida.The forms listed in this rule are designated for the purposes indicated by their titles. (2)For purposes of this rule only, subsections(19),(25),and(26)of Rule 12D-16.002,F.A.C.,are superseded as set forth below. (3)Effective upon filing with the Department of State,Form DR-463,Application for Abatement of Taxes for Homestead Residential Improvements,is hereby incorporated by reference created as paragraph(19)(b)of Rule 12D-16.002,F.A.C. Current subsection(19)is redesignated as paragraph(19)(a). No other changes are made to this subsection. (4)Effective upon filing with the Department of State,Form DR-486H,Petition to the Value Adjustment Board for Abatement of Taxes,is hereby incorporated by reference as paragraph(26)(d)of Rule 12D-16.002,F.A.C. Currentparagraphs(26)(d)through(26)(h)are redesignated as paragraphs(26)(e)through(26)(i).No other changes are made to this subsection. (5)Effective upon filing with the Department of State,Form DR-485H,Decision of the Value Adjustment Board for Abatement of Taxes Petition,is hereby incorporated by reference as paragraph(25)(a)of Rule 12D- 16.002,F.A.C.Current paragraphs(25)(a)through(25)(f)are redesignated as paragraphs(25)(b)through(25)(g). No other changes are made to this subsection. (4)Copies of these forms are available,without cost,by downloading the selected form from the Department's website at http://floridarevenue.com/property/Pages/Forms.aspx.Persons with hearing or speech impairments may call the Department's TDD at(800)367-8331. 1 Rulemaking Authority Section 213.06 FS.Law Implemented 194.011, 194.032, 194.034(2), 195.022, 197.318 FS. History-New 6-15-18. 2 • DR-463 12DER18-05 Effective 06/18 Application for Abatement of Taxes Page 1 of 2 for Homestead Residential Improvements FLORIDA Section 197.318, Florida Statutes Application and supporting documentation are due to the property appraiser by March 1, 2019. COMPLETED BY APPLICANT Applicant County name Select County Mailing Property address address (if different from mailing) Phone Parcel identification number, if available 1. Date damage or destruction occurred 2. Damage was caused by ❑ Hurricane Hermine ❑ Hurricane Matthew ❑ Hurricane Irma 3. Number of days property was uninhabitable during the calendar year that the hurricane occurred (must be uninhabitable for at least 30 days): 4. Attach documentation supporting that the residential improvement was uninhabitable including, but not limited to the following: Utility bills Insurance Information Contractor's statements Building permit applications Building inspection certifications of occupancy Other: Under penalties of perjury, I declare that I have read this application and that the facts stated in it are true. Signature, applicant Date Complete and provide with supporting documentation to the county property appraiser. COMPLETED BY PROPERTY APPRAISER 1. Number of days property was uninhabitable (must be uninhabitable for at least 30 days): 2. Just value of residential parcel as of January 1 of the year the hurricane occurred: 3. Post disaster just value: 4. Percent change in value: 0% The property appraiser has determined that the applicant's entitlement to the abatement is based on the above factors. If this determination is less than that claimed, an applicant may file a petition with the value adjustment board, pursuant to s. 194.011(3), requesting that the claimed abatement be granted. See page 2. Signature, property appraiser or designee Date Provide approved application to tax collector DR-463 Eff. 06/18 Page 2 of 2 Instructions The 2018 Florida Legislature enacted a law providing a reimbursement of property taxes for homesteaded property damaged or destroyed by Hurricanes Hermine or Matthew in the 2016 calendar year or Hurricane Irma in the 2017 calendar year. To be eligible for reimbursement, the homesteaded property must be determined "uninhabitable"that is, the homesteaded property could not be used or occupied for the purpose for which it was constructed for a period of 30 days or more during the calendar year that the hurricane occurred as evidenced by documentation . The owner of the property must file a sworn application with the property appraiser's office by March 1, 2019. Florida law provides that a claim for abatement is waived if the application is not filed by this date. Completed by Applicant: • If available, provide the property identification number for the damaged or destroyed property. • Attach any documentation supporting the claim that the property was uninhabitable during the specified period. • After completion of this form, sign, date, and forward it to the property appraiser's office in the county where the property is located. • If approved, the tax collector will issue a refund to the applicant. If your application for tax abatement under s. 197.318, F.S., is not determined satisfactorily, the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal conference with the local property appraiser. You may also file a petition with the value adjustment board clerk, pursuant to section 194.011(3), Florida Statutes. Regardless of a scheduled informal conference with the property appraiser, petitions involving determinations on tax abatements may be petitioned to the value adjustment board. Complete and file Form DR-486H, Petition to the Value Adjustment Board for Abatement of Taxes, with the value adjustment board clerk (Form DR-486H is incorporated by reference in Rule 12DER18-05, F.A.C.). Completed by Property Appraiser: • The property appraiser must investigate the application and documentation to determine if the applicant is entitled to an abatement of taxes. Applications filed after March 1, 2019, waive the claim for abatement. • If the applicant is eligible for the reimbursement and the application was timely filed, review, sign and date this form. Forward to the tax collector by April 1, 2019, providing: o The total number of days the property was uninhabitable o The just value of the homesteaded property as of January 1 of the year the hurricane occurred o The postdisaster just value o The percent change in value applicable to the homesteaded property • Provide a copy of this application, containing the property appraiser's determination, to the applicant. DR-485H 12DER18-05 DECISION OF THE VALUE ADJUSTMENT BOARD Effective 06/18 FOR ABATEMENT OF TAXES PETITION Section 197.318, Florida Statutes FLORIDA Select County County The actions below were taken on your petition. ❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 19.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # Parcel ID Petitioner name Property The petitioner is: ❑ taxpayer of record ❑ taxpayer's address representative ❑ other, explain: Decision Summary ❑ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Just value of the residential Property appraiser parcel as of January 1 of the Filed by applicant determined VAB determined year the hurricane occurred. 1. Number of days property was uninhabitable 2. Postdisaster just value 3. Percentage change in value Reasons for Decision Fill-in fields will expand,or add pages as needed. Findings of Fact Conclusions of Law ❑ Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Signature,special magistrate Print name Date Signature,VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties DR-486H PETITION TO THE VALUE ADJUSTMENT BOARD12Dve 06 18 Effective 06/18 FOR ABATEMENT OF TAXES Page 1 of 3 Sections 194.011 and 197.318, Florida Statutes FLORIDA Complete and file with the county clerk of the value adjustment board. Attach supporting documents and copy of determination received from the county property appraiser, Form DR-463. (Form DR-463 is incorporated by reference in Rule 12D-16.002, F.A.C.) You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. Petition # County Select County Tax year 20_ Date received a <....�. ��. . : ,..M... � .m..w.s xN�:\ ` �.We : x =' PART 1. Taxpayer Information Taxpayer name Representative Mailing address Parcel ID and for notices physical address Phone Email The standard way to receive information is by US mail. If possible, I prefer to receive information by ❑ email ❑ fax. ❑ I am filing this petition after the petition deadline. I have attached a statement of the reasons I filed late and any documents that support my statement. ❑ I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of your evidence to the value adjustment board clerk. Florida law allows the property appraiser to cross examine or object to your evidence.The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.) Enter the time(in minutes)you think you need to present your case. Most hearings take 15 minutes.The VAB is not bound by the requested time. For single joint petitions for multiple parcels or accounts, provide the time needed for the entire group. ❑ My witnesses or I will not be available to attend on specific dates. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the hearing, you have the right to have witnesses sworn. You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted.When the property appraiser receives the petition, he or she will either send the property record card to you or notify you how to obtain it online. Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is completing part 3, the taxpayer must sign the petition in part 2. Alternatively, the taxpayer's written authorization or power of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 4 (s. 194.011(3), F.S.). Please complete one of the signatures below. DR-486H Eff. 06/18 Page 2 of 3 PART 2. Taxpayer Signature Complete part 2 if you are representing yourself or if you are authorizing a representative listed in part 4 to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. ❑ I authorize the person I appoint in part 4 to have access to any confidential information related to this petition. Under penalties of perjury, I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true. Signature,taxpayer Print name Date PART 3, Employee,Attorney, or Licensed Professional Signature Complete part 3 if you are the taxpayer's or an affiliated entity's employee or you are one of the following licensed representatives. I am (check any box that applies): ❑ An employee of (taxpayer or an affiliated entity). ❑ A Florida Bar licensed attorney(Florida Bar number ). ❑ A Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ). ❑ A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ). _ A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ). I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I certify that I have authorization to file this petition on the taxpayer's behalf, and I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date PART 4. Unlicensed Representative Signature Complete part 4 if you are an authorized representative not listed in part 4 above. ❑ I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above AND (check one) ❑ Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the taxpayer's authorized signature OR ❑ the taxpayer's authorized signature is in part 2 of this form. ❑ I am an uncompensated representative filing this petition AND (check one) ❑ the taxpayer's authorization is attached OR ❑ the taxpayer's authorized signature is in part 2 of this form. I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury, I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011(3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date DR-486H INFORMATION FOR THE TAXPAYER Eff. 06/18 Page 3 of 3 Keep this information for your files. Do not return this page to the VAB clerk. Informal Conference with Property Appraiser hearing. These requirements are more specifically You have the right to an informal conference with the described in subsection (8) of this rule and in paragraphs 12D-9.025(4)(a) and (f), F.A.C. property appraiser. This conference is not required If you provide this evidence and make a written and does not change your filing due date. You can request for the property appraiser's evidence, the present facts that support your claim and the property property appraiser must give you his or her evidence appraiser can present facts that support the at least seven days before the hearing. assessment. To request a conference, contact your At the hearing, you have the right to have witnesses county property appraiser. sworn. PART 1. Taxpayer Information If you will not attend the hearing but would like your evidence considered, you must submit two copies of your evidence to the VAB clerk before the hearing. The property appraiser may respond or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present. The information in this section will be used by the VAB clerk to contact you regarding this petition. PART 2. Petition Information and Hearing Provide the time you think you will need on page 1.The VAB is not bound by the requested time. Exchange of Evidence Rule 12D-9.020(1)(a)-(c), F.A.C.: (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. (b) A petitioner's noncompliance with paragraph (1)(a) does not affect the petitioner's right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S. (c) A petitioner's noncompliance with paragraph (1)(a) does not authorize a value adjustment board or special magistrate to exclude the petitioner's evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the