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Property Tax Oversight Certification & Training Continuing Education Workshop for Tax Collectors Technical Update January 28, 2014 Lake Mary, Florida Presented.

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Presentation on theme: "Property Tax Oversight Certification & Training Continuing Education Workshop for Tax Collectors Technical Update January 28, 2014 Lake Mary, Florida Presented."— Presentation transcript:

1 Property Tax Oversight Certification & Training Continuing Education Workshop for Tax Collectors Technical Update January 28, 2014 Lake Mary, Florida Presented by Claudia Kemp & Janice Forrester

2 Property Tax Oversight Certification & Training STATUTORY RULEMAKING PROCESS Prescribed by Chapter 120, F.S. Prescribed by Chapter 120, F.S. Administrative Procedures Act (APA) Administrative Procedures Act (APA) Statutory requirements are: Substantive Procedural To ensure: Due Process

3 Property Tax Oversight Certification & Training RULEMAKING PROCESS Substantive 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

4 Property Tax Oversight Certification & Training RULEMAKING PROCESS Procedural 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

5 Property Tax Oversight Certification & Training RULEMAKING PROCESS Due Process requirements 5 th and 14 th Amendments Due Process The right of every person to be free from being deprived of life, liberty or property without due process of law Due Process Reflected in substantive and procedural requirements Due Process Citizens must be informed, provided notice and have the opportunity to participate

6 Property Tax Oversight Certification & Training 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

7 Property Tax Oversight Certification & Training 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

8 Property Tax Oversight Certification & Training 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.

9 Property Tax Oversight Certification & Training 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:

10 Property Tax Oversight Certification & Training PROPERTY TAX OVERSIGHT RULEMAKING PROCESS Identify rules and forms that are involved Meet with subject matter experts Drafters conduct legal and technical research Prompts development of an implementation plan

11 Property Tax Oversight Certification & Training PROPERTY TAX OVERSIGHT RULEMAKING PROCESS 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

12 Property Tax Oversight Certification & Training PROPERTY TAX OVERSIGHT RULEMAKING PROCESS 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

13 Property Tax Oversight Certification & Training PROPERTY TAX OVERSIGHT RULEMAKING PROCESS 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

14 Property Tax Oversight Certification & Training PROPERTY TAX OVERSIGHT RULEMAKING PROCESS 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

15 Property Tax Oversight Certification & Training PROPERTY TAX OVERSIGHT RULEMAKING PROCESS Next step: Schedule rulemaking workshop or repeat review process to improve draft to go to workshop

16 Property Tax Oversight Certification & Training Examples of Changes We Accepted 1.DOR Original(12D (4))No definition. Suggested a definition for Designated Collection Office (we didnt know property tax payments arent accepted at all offices) Tax Collector Suggestion Designated collection office means any physical tax collector office at which payments are accepted for property taxes.

17 Property Tax Oversight Certification & Training Examples of Changes We Accepted 2.DOR Original (12D (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 31 st ) 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).

18 Property Tax Oversight Certification & Training Examples of Changes We Accepted 3.DOR Original (12D (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.

19 Property Tax Oversight Certification & Training The tax collectors stated detailed information about allowed payment discounts isnt required to be entered on the Discounts, Errors, Double Assessments and Insolvencies Report.

20 Property Tax Oversight Certification & Training Examples of Changes We Accepted 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.

21 Property Tax Oversight Certification & Training Examples of Changes We Accepted 4.DOR Original (12D (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 years certified tax roll.

22 Property Tax Oversight Certification & Training Examples of Changes We Accepted Installment payments dont have to be paid in 4 equal amounts (due to December & March adjustments).

23 Property Tax Oversight Certification & Training Examples of Changes We Accepted 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 years certified taxes tax roll.

24 Property Tax Oversight Certification & Training Examples of Changes We Accepted 5.DOR Original (12D (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.

25 Property Tax Oversight Certification & Training Examples of Changes We Accepted 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.

26 Property Tax Oversight Certification & Training Examples of Changes We Could Not Accept 1.DOR Original (12D (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.

27 Property Tax Oversight Certification & Training Examples of Changes We Could Not Accept 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...

28 Property Tax Oversight Certification & Training Examples of Changes We Could Not Accept 2.DOR Original (12D (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...

29 Property Tax Oversight Certification & Training Examples of Changes We Could Not Accept Provision allowing a tax collector to continue a sale of multiple items of seized tangible personal property to satisfy a tax lien

30 Property Tax Oversight Certification & Training Examples of Changes We Could Not Accept 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.

31 Property Tax Oversight Certification & Training 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

32 Property Tax Oversight Certification & Training 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

33 Property Tax Oversight Certification & Training 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.

34 Property Tax Oversight Certification & Training Questions? Comments?


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