Property Tax Oversight Certification & Training Continuing Education Workshop for Tax Collectors...

Property Tax Oversight Certification & Training

Continuing Education Workshop for Tax Collectors

Technical Update

January 28, 2014Lake Mary, Florida

Presented by

Claudia Kemp & Janice Forrester


STATUTORY RULEMAKING PROCESS

• Prescribed by Chapter 120, F.S.• Administrative Procedures Act

(APA)Statutory requirements are:

SubstantiveProcedural

To ensure:Due Process


RULEMAKING PROCESSSubstantive requirements

Purpose

• Implement law

• Develop procedures

• Ensure public participation

Limitations

• Statutory Authority• General• Specific• Emergency

• 4 corners of the statute

Content

• Language• Fulfill

purpose of rulemaking

• Stay within limitations


RULEMAKING PROCESSProcedural requirements

Think of it as the:

• Who • What • When • Where • How

Includes:

• Notice Requirements

• Timeframes• Approval from

Governor and Cabinet (twice)

• Filing deadlines with Department of State


RULEMAKING PROCESSDue Process requirements5th and 14th Amendments

Due

Pro

cessThe right of

every person to be free from being deprived of life, liberty or property without due process of law

Due

Pro

cessReflected in

substantive and procedural requirements

Due

Pro

cessCitizens must

be informed, provided notice and have the opportunity to participate


Joint Administrative Procedures Committee (JAPC) Branch of the Legislature

Ensures notice and timing requirements are met

Reviews all rules and monitors adherence to Chapter 120, F.S.

Advises if rulemaking exceeds statutory authority


Rulemaking for the Department of Revenue

Cabinet Agency (FDLE, HSMV, DOR, DVA)

Must go to Governor and Cabinet for approval to take each step in rulemaking

Dependent on when Governor and Cabinet meet


Rulemaking for the Department of Revenue

Most agencies like DBPR or DCF do not have to get approval.

Their rulemaking process is significantly shorter.

What may take us a year to do, they can do in as little as 3 months as long as they comply with Chapter 120, F.S.


PROPERTY TAX OVERSIGHT RULEMAKING PROCESS

New legislation passes

Issue is identified that requires an amendment, new rule or form

Finding in court case requires change

The process starts when:



Identify rules and forms that are involved

Meet with subject matter experts

Drafters conduct legal and technical research

Prompts development of an implementation plan



May be just a couple of amendments to a rule or form;

Might be amendments to several rules; or

May need to create new rules (forms)

• Forms are rules and must go through the rulemaking process. Unlike rules, we can make forms available for provisional use.

Create draft



Review by technical staff and subject matter experts

Make necessary changes to draft and conduct additional review

Finalize draft and send to the Office of General Counsel for review

Internal Review



Does the draft comply with Chapter 120 requirements?

Have we exceeded our statutory authority?

Decision point: Does the draft meet legal requirements?

General Counsel review



Approved draft is posted for comment on website

Communication sent to affected officials and interested parties

Consider all comments and make appropriate revisions

Public comment



Next step: Schedule rulemaking workshop or repeat review

process to improve draft to go to workshop


Examples of Changes We Accepted

1. DOR Original(12D-13.001(4))—No definition.

Suggested a definition for “Designated Collection Office” (we didn’t know property tax payments aren’t accepted at all offices)

Tax Collector Suggestion—“Designated collection office means any physical tax collector office at which payments are accepted for property taxes.”


Examples of Changes We Accepted2. DOR Original (12D-13.002(4))—Tax notices are mailed on November 6. Taxpayers are granted a four-percent discount through December 6. The three-percent discount applies for the remainder of the month of December (December 7 through 31st)

Tax Collector Suggestion— Tax notices are sent on November 6. Taxpayers are granted a four-percent discount through December 5. The three-percent discount applies for the remainder of the month of December (December 6 through 31st).”



3. DOR Original (12D-13.008(1))—For each tax roll the The report must of errors, insolvencies, and double assessments shall show the following, in every case: the name of the person or parties to whom the credit is allowed, the identification number, the amount of taxes to be stricken from the roll, and the reason the reduction is allowed.


• The tax collectors stated detailed information about allowed payment discounts isn’t required to be entered on the “Discounts, Errors, Double Assessments and Insolvencies Report.”



Tax Collector Suggestion—“. . . For each tax roll the report must show the name to

whom credit was allowed, the property identification number, amount of taxes reduced from the roll and the reason for the reduction. This detailed information is not required for payment discounts that were allowed.”



4. DOR Original (12D-13.022(4))—“Estimated taxes for installment payments must be

divided into four equal payments to be made in June . . . and March. The December and March installment payments must be adjusted to reflect the increase or decrease on the current year’s certified tax roll.”



• Installment payments don’t have to be paid in 4 equal amounts (due to December & March adjustments).



Tax Collector Suggestion—“Estimated taxes for installment payments must be

divided into four equal payments to be made in June . . . and March. The December and March installment payments must be adjusted to reflect the increases or decreases of the current year’s certified taxes tax roll.”



5. DOR Original (12D-13.016(1))—“If there is no other millage figure available, the The

millage used in the calculation for the previous past immediate tax year must shall be used to compute . . . millage figure available.”



Clarifying in several rules that procedures for collecting ad valorem taxes also apply to

non-ad valorem assessments.

Tax Collector Suggestion—“If the current year ad valorem millage or non-ad

valorem assessment is not available, the millage or assessment used in the calculation for the previous tax year must be used to compute the prorated taxes.”


Examples of Changes We Could Not Accept

1. DOR Original (12D-13.002(4))—“If For purposes of this rule section, when a discount period ends on a Saturday, Sunday or legal holiday, the discount period, including the zero discount period, is shall be extended to the next working day.”



• Extending deadlines for local holidays.

Tax Collector Suggestion—“If a discount period ends on a day on which all tax collector offices in the county where the taxes are due is closed to the public, including Saturday or Sunday, the discount period, including the zero discount period, is extended through to the next working day . . .”



2. DOR Original (12D-13.044(5))—“When the tax collector sells multiple items of property are offered for sale by the tax collector and the sale satisfies those items sold satisfy the tax lien and all costs and fees, the tax collector must shall return the excess property to the exact location where it was seized . . .”



• Provision allowing a tax collector to continue a sale of multiple items of seized tangible personal property to satisfy a tax lien



Tax Collector Suggestion—“When the tax collector sells multiple items of property . . . and the sale satisfies . . . the tax lien and all . . . fees, but additional levied property exists, the tax collector may:

(a) Continue the sale of the excess property;

(b) Turn the remaining property over to the owner or last possessor of the property;

(c) Return excess property to the exact location where it was seized.”


Draft Forms

• DR-453, Notice of Tax Lien Under the Laws of the State of Florida

• DR-453B, Notice of Tax Lien of Assessments of Escaped Taxes

• DR-503, Tax Collector's Recap of the Non Ad Valorem Levy

• DR-505, List of Errors, Insolvencies, Double Assessments, and Discounts


• DR-506, Tax Deed• DR-506E, Escheatment Tax Deed• DR-509, Tax Sale Certificate• DR-509D, Deferred payment Tax Sale

Certificate• DR-512, Notice to Tax Collector of

Application for Tax Deed• DR-513, Tax Collector's Certification


• DR-514, Notice of Sale of Tangible Personal property for Delinquent Taxes

• DR-517, Tax Collector's Warrant for PPT

• DR-517L, Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes

These forms will be included with Chapter 12D-13 as it moves through the rule promulgation process.


• Questions?

• Comments?

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