IN RE: PUBLIC WORKSHOP AGENDA FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX OVERSITE

Transcription

1 IN RE: PUBLIC WORKSHOP AGENDA FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX OVERSITE 0 DATE TAKEN: September, TIME: 0:00 a.m. - 0: a.m. PLACE: Florida Department of Revenue Building, Room, Capital Circle Office Complex 0 Shumard Oak Boulevard Tallahassee, Florida Public Hearing taken before: PEGGY L. WARD, Court Reporter For The Record Reporting, Inc. 00 Mahan Drive - Suite 0 Tallahassee, Florida 0 FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

2 0 APPEARANCES: Ms. Brandi Thompson Mr. Kyle Christopher Mr. Kevin O'Donnell Mr. Mike Cotton Mr. Robert Blick Mr. Mark Hamilton Mr. Anthony Jackson, Jr. Ms. Janice Forrester Ms. Julie Schwartz (Via phone) FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

3 MS. THOMPSON: Good morning. My name is Brandi Thompson. I'm a senior attorney in the Compliance Assistance Section of the Property Tax Oversight Program. I will be the moderator for today's hearing. My role as moderator is to preside in a neutral fashion. Staff from the department are here today to receive comments on the proposed amendments. At this time, I would like the staff to introduce themselves. MR. CHRISTOPHER: Kyle Christopher, counsel for the department MR. O'DONNELL: Kevin O'Donnell, counsel for the property tax. MR. COTTON: Mike Cotton, tax law specialist. MR. BLICK: Robert Blick, tax law specialist. MS. THOMPSON: Today is September th, and this is a public rule workshop scheduled under Subsection of Section. of the Florida Statutes. The department is holding this workshop to discuss proposed amendments to rules and forms. The department published a notice of development of rulemaking in the September th, edition of the Florida Administrative Register, Volume, No., Pages through. We have placed copies of the agenda, draft rules, and draft forms on the back counter. For those at the FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

4 0 computer, the draft rules and forms are under the department's proposed rules page at Select the property tax button at the bottom of the page, then select the rule you would like to review. I will now ask Anthony Jackson to explain the process that we will use for taking comments on the agenda items. MR. JACKSON: Good morning, ladies and gentlemen. If you are attending this workshop using the option telephone with audio pen and you have a question or comment, send an to DORPTO@floridarevenue.com to let me know you wish to speak. We will address you by name and I'll mute your phone when it is your turn to speak. If you are using the option telephone with no audio pen, you must your question or comment directly to DORPTO@floridarevenue.com. Please use the subject line September Workshop. For the comment, add your name and whom you represent in your . We will read your comment out loud, and the court reporter will enter it into the record. If you are attending this workshop using your computer, raise your hand using the icon on the graph tab, left of your control panel, and we will address you when it is your turn to speak. Please state your name and whom you FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

5 0 represent, and the court reporter will enter it into the record, along with your question or comment. If you experience difficulty, use the quick check option to send a message. All visitors need to wear a public meeting badge while in the building. Please return it to the back counter when the meeting is finished. If there is an emergency evacuation, we will walk together to the evacuation zone for your safety. For those in the room, please mute or turn off any cell phone ringers or any noisemaking devices. Thank you. MS. THOMPSON: All right. We'll take comments on each agenda item from anyone present or from conference calls. For anyone present, please step up to the podium when you want to speak on an agenda item. For anyone using a computer, please raise your hand electronically. Please tell us your name and whom you represent. We ask that you provide only comments or suggested changes that are directly relevant to the drafts. Please hold all other general comments until after we have discussed the agenda items. All right. First on our agenda is Rule D-.00, Applications for Exemptions. MR. COTTON: Changes to Rule D-.00 is just to Subsection. Subsection would add a new statute FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

6 0 reference,.0, which is the disabled first responder of surviving spouse exemption. Also added statue reference.. With the inclusion of these statutes, this rule now parallels Florida Statue.0. This statute lists exemption requirements of all applications that require the applicants accessing it. In addition, we are also adding the title of the DR-0 for identification purposes. MS. THOMPSON: Any comments or questions? MS. THOMPSON: Our next item on the agenda is Rule D-.00, Index to Forms. MR. BLICK: This is Robert Blick. This rule is an index to all property tax forms. The purpose of amending this rule is to implement statutory changes enacted in the legislative session and to update forms for statutory compliance, amending the rule to update effective dates and the department of state links. MS. THOMPSON: Okay. So first, we have DR-0EB, The Ad Valorem Assessment Rolls Exemption Breakdown of blank County, Florida. MR. COTTON: This form, DR-0EB, property appraisers use this form to submit to the department for exemption breakdown. In the title, we are removing the "parenthesis tax year" and replacing it with the correct FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

7 0 filing year. The department will add that at each year. We're adding Line 0 and. Line 0 is total and permanent disabled first responder of surviving spouse exemption, along with that statute number. Also adding Line, the renewable energy source devises and the statute number. MS. THOMPSON: Any comments or questions? MS. THOMPSON: All right. Our next form is DR-0V, The Revised Recapitulation of the Ad Valorem Assessment Roll, Value Data. MR. COTTON: This is Mike again. On the form DR-0V, again, we are changing the title, removing the title year, and replacing it with the correct filing year. The department will add each year. Line, we're adding the.0 statute, first responder of surviving spouse exemption. We're adding lines, renewable energy source devises, and the statute number, and we are updating lines and, the line references for calculations to include all exemptions. MS. THOMPSON: Any questions or comments? MS. THOMPSON: Okay. Our next form is DR0, Tangible Personal Property Tax Return. MR. BLICK: This is Robert Blick again. Owners of FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

8 0 tangible personal property fill out this form and submit it to the property appraiser. On Page of this return, we added Line titled Renewable Energy Source Devices. This reflects the creation of Section. Florida statutes exemption of renewable energy source devises. On Page, in the middle of the page, we added through so that the line reads "Schedules for Page," lines 0 through and through. This change was made because of the addition of Line on Page. On Page, we added to the definition of inventory on the bottom left-hand side of the page. The definition is found in Section.0 ()(C) Florida Statutes. And on the last page, Page, in the middle of the page, Line was added to provide instructions for reporting renewable energy source devises. MS. THOMPSON: Any comments? MR. JACKSON: Go ahead, Miss Priest. Hello? Miss Priest? Miss Susan Priest? Miss Priest, are you there? MS. THOMPSON: Okay. We had a comment online from Miss Susan Priest. We'll read her comment as soon as we're able to connect with her. So we'll move on to the next form, DR-EB, The Ad Valorem Assessment Rolls Exemption Breakdown of blank County, FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

9 Florida. 0 MR. BLICK: This is Robert Blick again. The changes to form DR-EB are very similar to the form DR-0EB changes. The department is changing the title of the form to remove tax year and replace it with XX. The department will fill in the current year each year. The department added Line 0, totally and permanently disabled first responders and surviving spouse referencing Section.0 Florida Statute effecting the real property roll. The department also added Line, renewable energy source devices (0 percent exemption) referencing Section. effecting the personal property roll. MS. THOMPSON: Any comments? MS. THOMPSON: Okay. Our next form is DR-V, The Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data. MR. BLICK: This is Robert Blick. The only changes are on the first page. The department will fill in the current year each year. We added Section.0, Line. This reflects the exemption for disabled first responders and their spouse. We added Line, renewable energy source devises (0 percent exemption) and updated line references on lines FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

10 0 0 and for calculations to include all exemptions. MS. THOMPSON: Any comments? MS. THOMPSON: Okay. Our next form is DR-0, Original Application for Homestead and Related Tax Exemptions. MR. COTTON: This is Mike Cotton. On the form DR-0, on Page, we add an exemption box for the first responder of surviving spouse exemption, and we're also amending the certification statement. That statement is located just above the applicant's signature line. MS. THOMPSON: Any comments? MS. THOMPSON: Okay. And our final form is DR-0, Ad Valorem Tax Exemption Application and Return. MR. BLICK: This is Robert Blick again. The department added sections. and. to the list of statutes at the very top of Page. We added a check box for affordable housing/multifamily housing at the top of Page. This reflects sections. () and (). On Page, the department relocated instructions to file with the property appraiser on or before March, which replaces the who, where, and when instructions on Page of the current form. On Page, in Section B, No., the department FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

11 0 changed the reference from A and C to A and B and added for part one of Chapter in the list of Florida statute chapters. On Page, we added a new Section C called Affordable Housing/Multifamily Affordable Housing. In this new Section C, we added a question for the number of units used for affordable housing to capture the information for Subsections and in the Section. Florida statutes. We added additional questions to cover the requirements for the Affordable Housing/Multifamily exemption. The former Section C is now Section D. We relocated the instructions from the attachments at the bottom of Page to the top of the new Section D. It's in the middle of Page of the form. It says "Every attachment must show the name and address of the organization, the date, an identifiable heading, and indicate that it is an attachment to Form DR-0. On Page, we amended the certification statement above the signature lines. The department wanted to simplify the certification statement for the applicant. On Page, at the bottom of the page, the department added the last sentence referenced in Section. Florida Statutes that the property appraiser can request additional information from the property owner to receive and retain the requested exemption. FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

12 MS. THOMPSON: Are there any comments from the public? 0 MR. JACKSON: I have one. Go ahead, Miss Schwartz. MS. SCHWARTZ: Good morning. MS. THOMPSON: Good morning. MS. SCHWARTZ: I have one comment regarding the sentence that was moved. I didn't -- originally I thought it was a new sentence, and then you just clarified that it was moved. At the top of the first page it says "The application and return must be filed each year with the county property appraiser on or before March st." I just wanted to make a note that it is somewhat misleading, because under.0, there are a number of situations where under Section of that statute many counties have waived annual application requirements. And then there are also provisions under Section of that statute where rather than reapplying, an owner can just certify under oath that there's been no change of use or ownership. And then there's also a provision under Section of that statute for a short-form application. So I didn't -- I just wanted to point that out and suggest that maybe there could be a caveat there to indicate that it's not all -- the initial application's due date is March st, but in many cases, and probably most cases, an annual application is not required. FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

13 0 MS. THOMPSON: Thank you for you comment. And are there any additional comments this morning? MS. THOMPSON: Okay. We anticipate proceeding toward the next step in rule adoption as soon as it's feasible. If anyone would like to submit comments after this workshop, please remit any comments that weren't part of the public record and send them by close of business on September th. The address is In your , please reference the September th, workshop On behalf of the department, I want to thank everyone for participating and sharing your comments with us this morning. Your participation is very helpful during rule promulgation. This concludes the workshop. (Public Workshop concluded at 0: a.m.) * * * FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..

14 CERTIFICATE OF REPORTER STATE OF FLORIDA ) COUNTY OF LEON ) I, PEGGY L. WARD, do hereby certify that I was authorized to and did report the foregoing proceedings, and that the transcript, pages through, is a true and correct record of my stenographic notes. DATED THIS nd day of October,, at Tallahassee, Leon County, Florida. 0 PEGGY L. WARD Commission No. FF 0 Expires: August, FOR THE RECORD REPORTING TALLAHASSEE, FLORIDA 0..