reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.003 - Time of Final Settlement (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.413,
					 197.492,
					 213.05
					 FS.
New 6-18-85, Formerly 12D-13.03, Repealed
					 12-31-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.004 - Interest on Delinquent Taxes

Current through Reg. 50, No. 138; July 16, 2024
(1) Unpaid
				taxes on real and personal property are delinquent on April 1 of the year
				following the year of assessment, except when the tax roll certifications
				required by section 193.122, F.S., are late and the
				tax notices are sent less than 60 days before April 1, following the year in
				which the taxes are assessed. In these cases, the delinquency date is the day
				after 60 days have expired from the date tax notices were sent.
(2) Delinquent real property taxes and non-ad
				valorem assessments are subject to interest at the rate required by Section
				197.172, F.S., calculated
				monthly from the date of delinquency until the tax and non-ad valorem
				assessment is collected or a tax certificate is awarded. A minimum charge of
				three percent must be charged on delinquent real property taxes and non-ad
				valorem assessments.
(3) Delinquent
				personal property taxes are subject to interest at the rate required by section
				197.172, F.S., calculated
				monthly from the date of delinquency until paid or barred under chapter 95,
				F.S.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.048,
					 193.122,
					 197.172,
					 197.301,
					 197.332,
					 197.374,
					 197.402,
					 197.417,
					 197.432
					 FS.
New 6-18-85, Formerly 12D-13.04, Amended
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.005 - Discounts and Interest on Taxes When Parcel is Subject to Value Adjustment Board Review

Current through Reg. 50, No. 138; July 16, 2024
(1) Taxpayers whose
				tax liability was altered as a result of a value adjustment board (VAB) action
				must have at least 60 days from the mailing of a corrected tax notice to pay
				unpaid taxes due before delinquency. During the first 30 days after a corrected
				tax notice is sent, a four-percent discount will apply. Thereafter, the regular
				discount periods will apply, if any. Taxes are delinquent on April 1 of the
				year following the year of assessment, or after 60 days have expired after the
				date the corrected tax notice is sent, whichever is later.
(2)
(a) If
				the tax liability was not altered by the VAB, and the taxpayer owes ad valorem
				taxes in excess of the amount paid under section
				194.014, F.S., the unpaid amount
				is entitled to the discounts according to section
				197.162, F.S. If the taxes are
				delinquent, they accrue interest at the rate of 12 percent per year from the
				date of delinquency until the unpaid amount is paid. The three percent minimum
				interest for delinquent taxes assessed in section
				197.172, F.S., will not
				apply.
(b) If the VAB determines
				that a refund is due on all or a portion of the amount paid under section
				194.014, F.S., the overpaid
				amount accrues interest at the rate of 12 percent per year from the date taxes
				would have become delinquent until the refund is
				paid.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.0055 - Distribution to Taxing Authorities of Proceeds from the Sale of Seized Tangible Personal Property, the Sale or Redemption of Tax Certificates, or Tax Deed Sales

Current through Reg. 50, No. 138; July 16, 2024
(1) SALE OF SEIZED
				TANGIBLE PERSONAL PROPERTY. After the sale of personal property, the tax
				collector must distribute the proceeds in this order:
(a) All expenses, fees and costs of selling
				the property must be paid.
(b)
1. If the remaining funds are sufficient to
				pay the delinquent taxes and interest, the tax collector must distribute the
				appropriate proportion of the taxes and interest collected to each taxing
				authority.
2. If the remaining
				funds are not sufficient to pay the delinquent taxes and interest in full, the
				tax collector must distribute the appropriate proportion of the taxes and
				interest collected to each taxing authority and the deficit will be a general
				lien against all other personal property owned by the
				taxpayer.
(c) Any surplus
				proceeds from the sale must be returned to the property owner or the person who
				had possession at the time the property was seized.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.007 - Cutouts, Time for Requesting and Procedure

Current through Reg. 50, No. 138; July 16, 2024
(1) When property has been properly assessed
				in the name of the owner as of January 1 of the tax year, the property
				appraiser may not cancel the tax assessment because of a sale of the whole or a
				part of the property. The tax assessment is against the property, not the
				owner.
(2) When the new owner or
				the original owner or a designated representative of either party requests to
				pay taxes on his or her share of the property, the property appraiser must
				calculate the amount of the tax assessment on that portion. The request for a
				cutout must be submitted to the tax collector on Form DR-518, Cutout Request,
				incorporated by reference in rule
				12D-16.002, F.A.C. A cutout may
				be requested from November 1, or as soon as the tax collector receives the
				certified tax roll, until 45 days before the tax certificate sale.
(3) The party requesting the cutout is
				required to furnish proof to substantiate the claim. Proof is established
				through legally competent evidence, such as a recorded instrument that clearly
				reflects an ownership or possessory interest in the real property
				involved.
(4) The tax collector
				must forward the completed DR-518 to the property appraiser, who must return it
				within ten days.
(5) If taxes
				remain unpaid on any portion of the original or cutout property and become
				delinquent, the tax collector must advertise and sell tax
				certificates.
(6) If the request
				for cutout occurs after the property has been advertised for delinquent taxes,
				but 45 days or more before the tax certificate sale, then the tax collector
				must prorate the interest and advertising cost.
(7) If the request for a cutout is less than
				45 days before the tax certificate sale and the taxes are unpaid, the tax
				collector may sell a tax certificate. If a tax certificate is sold, the
				property owner can redeem a portion of the tax certificate when the completed
				DR-518 is returned by the property appraiser. The partial redemption is made by
				paying the taxes, interest and fees for the cutout.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.162,
					 197.192,
					 197.322,
					 197.332,
					 197.333,
					 197.343,
					 197.373,
					 197.432,
					 197.472
					 FS.
New 10-12-76, Formerly 12D-12.46, 12D-12.046, Amended
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.008 - Discounts, Errors, Double Assessments, and Insolvencies Report

Current through Reg. 50, No. 138; July 16, 2024
(1) By the 60th day after the tax certificate
				sale is completed, the tax collector must provide a report to the Board of
				County Commissioners on Discounts, Errors, Double Assessments, and
				Insolvencies, Form DR-505, Report of Discounts, Errors, Double Assessments, and
				Insolvencies, incorporated by reference in rule
				12D-16.002, F.A.C. 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. The report may be submitted in an electronic
				format.
(2) It is not necessary for
				the tax collector to have a certificate of correction from the property
				appraiser on each item that appears on the report.
(3) When the tax collector has proof an error
				has occurred, the tax collector must place this error or correction on the
				report. A certificate of correction is only one method of offering proof to the
				tax collector that an error has occurred. (See rule
				12D-13.006,
				F.A.C.)
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.492
					 FS.
New 6-18-85, Formerly 12D-13.08, Amended
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.009 - Refunds

Current through Reg. 50, No. 138; July 16, 2024
(1) DEFINITIONS.
(a) "Claim, " "application, " or "request"
				for refund is the submission of a completed Form DR-462, Application for Refund
				of Ad Valorem Taxes, incorporated by reference in rule
				12D-16.002, F.A.C., when
				required, to the tax collector.
(b)
				"Certificate of correction" is Form DR-409, Certificate of Correction of Tax
				Roll, incorporated by reference in rule
				12D-16.002, F.A.C. A letter from
				the property appraiser will not substitute for this form.
(c) "Overpayment" is:
1. A tax payment made in excess of the amount
				owed, due to an error. Examples include a mathematical error by a taxpayer or
				failure to take the applicable discount.
2. A tax payment determined to be in excess
				of the amount owed as determined due by a final order of a value adjustment
				board (VAB) or court, and not subject to an assertion. A refund request for
				these overpayments does not need to be accompanied by a certificate of
				correction from the property appraiser for that tax year. See section
				197.323(1),
				F.S.
(d) "Payment made in
				error" or "taxes paid in error" is any payment made by a taxpayer on the wrong
				parcel.
(e) "Payment when no tax
				was due" is:
1. A payment on a property not
				subject to taxes for that year, either because the property was not taxable on
				January 1 or an exemption should have been properly and timely
				applied.
2. A payment on property
				which was immune or exempt under federal or other controlling law. If a tax
				certificate has been sold, it is unenforceable and must be cancelled.
3. Examples include:
a. Payment on a state right of way or other
				exempt or immune governmental property.
b. Payment on an exempt property which had a
				timely exemption application but was not granted on the tax roll. This includes
				a postal/delivery error certified by the U.S. Postal Service or mailing
				service.
c. Illegal or
				unconstitutional levies with a court ordered refund of the taxes
				paid.
(f)
				"Taxpayer" is the person who paid the taxes or redeemed the tax certificate or
				tax deed.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.010 - Destruction of Twenty-Year-Old Tax Receipts (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 119.041,
					 119.09
					 FS.
New 6-18-85, Formerly 12D-13.10, Amended 12-13-92, 1-2-01,
					 Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.011 - Lien of Taxes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.053,
					 193.092,
					 197.122,
					 197.332,
					 197.432
					 FS.
New 6-18-85, Formerly 12D-13.11, Amended 12-13-92,
					 12-31-98, 12-30-02, Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.012 - Payment of Taxes Before Platting

Current through Reg. 50, No. 138; July 16, 2024
Land must not be subdivided or any plat filed until all taxes
				  due and payable have been paid. At the request of the property appraiser, the
				  tax collector must determine if there are any delinquent taxes, outstanding tax
				  certificates or omitted years' taxes due by searching the property tax payment
				  records for a period of twenty years. When necessary, the tax collector must
				  certify that all taxes have been paid.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 95.281,
					 197.192
					 FS.
New 6-18-85, Formerly 12D-13.12, Amended
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.013 - Unpaid Taxes, Litigation, Sale of Tax Certificates or Issuance of Tax Warrants

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule
				applies when a taxpayer contests a tax assessment in circuit court. It does not
				apply when contesting an assessment before a value adjustment board (see rule
				12D-13.005, F.A.C.).
(2) As provided in section
				194.171(3),
				F.S., a taxpayer must pay the amount he or she admits is owed to the tax
				collector before he or she can bring an action to contest a tax assessment. The
				tax collector must issue a receipt that contains the name of the person
				appearing on the tax roll, the year of assessment, legal description, the date
				and amount paid.
(3) When the
				assessed value of several parcels is being contested according to section
				194.171, F.S., the taxpayer must
				make a written statement as to the amount he or she admits is owed on each
				parcel. If there are several parcels of property assessed and included on one
				tax notice, the property owner must prepare a statement admitting the amount
				owed on each parcel. The tax collector's receipt must show each parcel and the
				taxpayer's payment for each parcel. The tax collector must not issue a receipt
				without a written statement by the taxpayer.
(4)
(a) A
				partial payment of taxes as required by section
				194.171(3),
				F.S., and the timely filing of a complaint according to section
				194.171(2),
				F.S., suspends all procedures for the collection of taxes for the contested
				year until a final disposition of the action is rendered by the court. On the
				recapitulation of the tax roll, the tax collector must show the unpaid portion
				as currently in litigation.
(b) A
				partial payment of taxes as required by section
				194.171(3),
				F.S., without the timely filing of a complaint for the contested year according
				to section 194.171(2),
				F.S., does not suspend the procedures for the collection of any unpaid
				amounts.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.014 - Penalties or Interest, Collection on Roll

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				When a property appraiser is required by law to impose penalties, he or she
				must list the penalties on the tax roll for collection by the tax
				collector.
(b) When a tax collector
				is required by law to levy penalties, he or she must collect the
				penalties.
(c) When either official
				makes an error levying or collecting penalties, the official responsible for
				the error must correct it.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.015 - Posting of Tax Roll, Delivery of Tax Roll to Tax Collector and Clerk, and Destruction of Tax Rolls

Current through Reg. 50, No. 138; July 16, 2024
(1) The property
				appraiser must certify the tax roll to the tax collector, value adjustment
				board, Board of County Commissioners, any taxing district, and any
				municipality. For taxing districts and municipalities, it is only necessary to
				certify that part of the roll that applies to each. The clerk must accept the
				copy of the tax roll that the property appraiser certifies to the tax
				collector.
(2) The tax collector
				must deliver the original tax roll to the clerk after completing the collection
				of taxes, selling certificates for non-payment of taxes and balancing the rolls
				to account for all taxes. The final posted copy of the roll is considered to be
				the original and may be in electronic format. The certificates of the value
				adjustment board and the property appraiser must be provided to the clerk with
				the certified tax roll and may be in electronic format.
(3) Any time after the tax collector delivers
				a copy of the original tax roll to the clerk, the clerk may destroy copies of
				the tax rolls that were previously delivered to his or her office. (See rule
				12D-8.017, F.A.C.) The original
				tax roll may not be destroyed by the clerk or any other officer or person until
				written permission has been obtained from the Florida Department of
				State.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.085,
					 193.114,
					 193.116,
					 193.122,
					 195.002,
					 195.027,
					 197.322,
					 197.323,
					 197.332
					 FS.
New 6-18-85, Formerly 12D-13.15, Amended 1-16-06,
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.016 - Procedure, Property Acquired by a Governmental Unit, Payment of Taxes, Escrow Account

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) When any governmental unit purchases or
				acquires property for government purposes by any means except condemnation, the
				person who is transferring the property must pay all unpaid taxes, including
				the current year's taxes prorated to the date of transfer of title. This amount
				is held in escrow by the tax collector of the county where the property is
				located.
(b) When there is no
				current assessment, the property appraiser must provide an estimate of the
				value to be placed on the current tax roll to the tax collector.
(c) 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.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.017 - Distribution of Fractions of One Cent on Real and Personal Property Taxes Collected (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.383,
					 213.05
					 FS.
New 6-18-85, Formerly 12D-13.17, Repealed
					 12-31-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.019 - Collection of Interest or Penalties on Back Assessments

Current through Reg. 50, No. 138; July 16, 2024
The tax collector must collect back assessments as provided
				  in section 193.092, F.S., together with
				  taxes for the current year. If the back assessments are unpaid as of the date
				  of delinquency, they will be subject to the same procedures as the current
				  year's taxes. As with the current year's taxes, discounts and interest apply to
				  taxes and non-ad valorem assessments only.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.072,
					 193.092,
					 197.122,
					 197.152,
					 197.172,
					 197.322
					 FS.
New 6-18-85, Formerly 12D-13.19, Amended 12-3-01,
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.020 - Dishonored Checks Received for Payment of Taxes and Tax Certificates, Procedure (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.162,
					 197.332,
					 197.333,
					 197.383,
					 197.432,
					 197.4325
					 FS.
New 6-18-85, Formerly 12D-13.20, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.021 - Computerized Mass Payment of Real Estate Taxes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.162,
					 197.322,
					 197.332,
					 197.333,
					 197.344
					 FS.
New 6-18-85, Formerly 12D-13.21, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.022 - Installment Taxes: Filing of Applications, Preparation and Sending of Tax Notices, Delinquencies, Termination of Installment Plan

Current through Reg. 50, No. 138; July 16, 2024
(1) The tax collector must notify taxpayers
				of their right to pre-pay taxes and non-ad valorem assessments by installment,
				as provided in section
				197.222(5),
				F.S.
(2)
(a) Any taxpayer who chooses to pay taxes by
				the installment method must file an application with the tax collector by the
				statutory deadline for each tax notice. Taxpayers must use application Form
				DR-534, Application for Installment Payment of Property Taxes, incorporated by
				reference in rule 12D-16.002, F.A.C.
(b) The postmark, electronic submission or
				delivery date of each application determines whether the application was filed
				on time. A taxpayer who does not file on time cannot participate in the
				installment payment plan for that year.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.023 - Installment Taxes: Distribution of Taxes and Interest, Schedule (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.222,
					 197.383,
					 219.075
					 FS.
New 6-18-85, Formerly 12D-13.23, Amended 12-30-97, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.024 - Installment Taxes: Tax Collector to Mail Applications (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.222,
					 197.322,
					 197.3632
					 FS.
New 6-18-85, Formerly 12D-13.24, Amended 12-13-92,
					 12-30-02, Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.025 - Installment Taxes: Who May File an Application; Minimum Tax Bill (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.222,
					 197.3632
					 FS.
New 6-18-85, Formerly 12D-13.25, Amended 5-23-91, 12-13-92,
					 12-25-96, Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.026 - Installment Taxes: Preparation and Mailing of Tax Notices (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.222
					 FS.
New 6-18-85, Formerly 12D-13.26, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.027 - Installment Taxes: Filing of Applications, Payment Schedules, Delinquencies, Termination of Installment Plan (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.222,
					 197.3632,
					 197.432
					 FS.
New 6-18-85, Formerly 12D-13.27, Amended 5-23-91, 12-13-92,
					 12-30-97, Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.028 - Homestead Tax Deferral - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.243,
					 197.252,
					 197.2524,
					 197.263
					 FS.
New 6-18-85, Formerly 12D-13.28, Amended 12-20-01, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.0283 - Property Tax Deferral - Application; Tax Collector Responsibilities for Notification of Approval or Denial; Procedures for Taxes, Assessments, and Interests Not Deferred

Current through Reg. 50, No. 138; July 16, 2024
(1) To participate
				in the tax deferral program, a property owner must submit an annual application
				to the tax collector by March 31 following the year in which the taxes and
				non-ad valorem assessments are assessed. A taxpayer must use Form DR-570,
				Application for Homestead Tax Deferral; Form DR-570AH, Application for
				Affordable Housing Property Tax Deferrral; or Form DR-570WF, Application for
				Recreational and Commercial Working Waterfronts Property Tax Deferral, which
				are all incorporated by reference in rule
				12D-16.002, F.A.C. Each
				application for tax deferral must be signed and dated by the applicant, and, if
				mailed, must be postmarked by March 31.
(2) The tax collector must send notification
				of approval or disapproval to each taxpayer who files an application for tax
				deferral. Form DR-571A, Disapproval of Application For Tax Deferral,
				incorporated by reference in rule
				12D-16.002, F.A.C., must be used
				to notify the applicant that the application was disapproved.
(a) If the tax collector approves an
				application for tax deferral, he or she must include the amount of any taxes,
				non-ad valorem assessments, and interest not deferred with the notification of
				approval.
(b) Any taxes, non-ad
				valorem assessments, and interest not deferred are eligible for the discount
				rate applicable to early payments as of the date the application was submitted,
				provided that the amount not deferred is paid within 30 days of the approval
				date.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.0285 - Property Tax Deferral - Procedures for Reporting the Current Value of All Outstanding Liens

Current through Reg. 50, No. 138; July 16, 2024
(1) By November 1
				of each year, the tax collector must notify each owner of homestead property on
				which taxes have been deferred to report the current value of all outstanding
				liens on the property. Within 30 days of notification, the owner must submit a
				list of all outstanding liens with the current value of all liens.
(2) The "current value of all outstanding
				liens" means the amount necessary to retire all unpaid principal debts, accrued
				interest and penalties for which a lien acts as security. The current value
				must be computed on the date that the property owner responds to the tax
				collector's notification according to section
				197.263(4),
				F.S. The current value is presumed to remain unchanged until the next annual
				determination, unless the tax collector receives actual notice of a change in
				the current value.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.2423,
					 197.2425,
					 197.254,
					 197.263,
					 197.3632
					 FS.
New 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.0287 - Property Tax Deferral - Appeal of Denied Tax Deferral and Imposed Penalties

Current through Reg. 50, No. 138; July 16, 2024
(1) Any applicant
				denied a property tax deferral may appeal the tax collector's decision to the
				value adjustment board (VAB). The petition must be filed with the VAB within 30
				days after the tax collector sends the notice of denial.
(2) Any tax deferral applicant or recipient
				may appeal any penalties imposed on them to the VAB. The petition must be filed
				with the VAB within 30 days after the penalties are imposed.
(3) The petition must be filed using Form
				DR-486DP, Petition to The Value Adjustment Board - Tax Deferral or Penalties -
				Request for Hearing, incorporated by reference in rule
				12D-16.002,
				F.A.C.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.2425,
					 197.301
					 FS.
New 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.029 - Property Tax Deferral - Sale of Deferred Payment Tax Certificates; Collection of Delinquent Undeferred and Deferred Taxes

Current through Reg. 50, No. 138; July 16, 2024
Deferred payment tax certificates will be issued for all
				  deferred taxes, but these tax certificates are exempt from the advertisement
				  and public sale provisions of section
				  197.432 or
				  197.4725, F.S. The tax collector
				  must strike off each deferred payment tax certificate to the
				  county.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.162,
					 197.252,
					 197.253,
					 197.254,
					 197.262,
					 197.263,
					 197.301,
					 197.3632,
					 197.432,
					 197.4725
					 FS.
New 6-18-85, Formerly 12D-13.29, Amended 5-23-91, 12-13-92,
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.030 - Homestead Tax Deferral - Adjustment of Current Year's Income (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.252,
					 197.3632
					 FS.
New 6-18-85, Formerly 12D-13.30, Amended 12-13-92, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.031 - Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.031,
					 196.075,
					 197.2423,
					 197.243,
					 197.252,
					 197.3632
					 FS.
New 6-18-85, Formerly 12D-13.31, Amended 12-13-92, 10-2-07,
					 Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.032 - Homestead Tax Deferral - Payment of Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.162,
					 197.172,
					 197.253,
					 197.3632
					 FS.
New 6-18-85, Formerly 12D-13.32, Amended 12-13-92, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.033 - Homestead Tax Deferral - Notification to Tax Deferral Recipients (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.253,
					 197.263
					 FS.
New 6-18-85, Formerly 12D-13.33, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.034 - Homestead Tax Deferral - Proof of Insurance (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.2423,
					 197.263
					 FS.
New 6-18-85, Formerly 12D-13.34, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.035 - Homestead Tax Deferral - Property Appraiser to Notify Tax Collector of Denial of Homestead Application (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.252,
					 197.263
					 FS.
New 6-18-85, Formerly 12D-13.35, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.0355 - Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.501,
					 704.06
					 FS.
New 4-18-94, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.036 - Advertisement of Property with Delinquent Taxes

Current through Reg. 50, No. 138; July 16, 2024
(1) The advertisement must include:
(a) A distinctive title (e.g., "Notice of Tax
				Certificate Sale");
(b) The date
				and time the sale will begin;
(c)
				The location of the sale, including city and county, or the website on which
				the sale will be conducted (if by electronic means);
(d) A statement explaining the sale,
				specifying the amount due, and explaining that the amount due on each parcel
				includes costs, interest and prorated advertising costs, as well as taxes and
				non-ad valorem assessments;
(e) The
				person in whose name the property is assessed; and,
(f)
1. The
				legal description as shown on the tax roll, or the parcel identification number
				or other information which identifies the property on the current tax
				roll.
2. If the parcel
				identification number is used, this language must be included in the newspaper
				notice of sale:
See Current Tax Roll for
Complete Legal
				  Description.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.037 - Collection of Taxes Before Certified Roll

Current through Reg. 50, No. 138; July 16, 2024
The tax collector must not accept payment of taxes until the
				  tax roll has been certified according to section
				  193.122(2),
				  F.S., except when:
(1) A taxpayer
				files a complaint before certification and makes payment according to section
				194.171(3),
				F.S.
(2) The tax collector must
				collect payment of prorated taxes on land acquired by a governmental unit after
				January 1, but before November 1 of the tax year, as provided in section
				196.295, F.S. (For the procedure
				to determine proration, see rule
				12D-13.016, F.A.C.)
(3) Collection under an interim assessment
				roll has been approved according to section
				193.1145, F.S.
(4) Collection of installment taxes are made
				according to section 197.222, F.S.
(5) Collection of estimated taxes are made
				according to section 197.2301,
				F.S.
Rulemaking Authority
					 193.1145(9),
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.072,
					 193.1145,
					 193.122,
					 194.171,
					 196.295,
					 197.212,
					 197.222,
					 197.2301,
					 197.322,
					 197.343,
					 197.3632
					 FS.
New 6-18-85, Formerly 12D-13.37, Amended 5-23-91, 12-13-92,
					 12-25-96, 12-3-01, 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.038 - Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments

Current through Reg. 50, No. 138; July 16, 2024
(1) Form DR-528, Notice of Ad Valorem Taxes
				and Non-Ad Valorem Assessments (example only), incorporated by reference in
				rule 12D-16.002, F.A.C, must comply
				with section 197.3635, F.S.
(2) The tax collector may include an
				additional statement with the notice of ad valorem taxes and non-ad valorem
				assessments offering an explanation of any item on the
				notice.
Rulemaking Authority
					 195.022,
					 195.027(1),
					 197.3635,
					 213.06(1) FS.
					 Law Implemented 197.252,
					 197.254,
					 197.322,
					 197.343,
					 197.3632,
					 197.3635
					 FS.
New 6-18-85, Formerly 12D-13.38, Amended 5-23-91, 1-11-94,
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.039 - Tax Certificate Notice (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.322,
					 197.343,
					 197.3632,
					 197.3635
					 FS.
New 6-18-85, Formerly 12D-13.39, Repromulgated 5-23-91,
					 Amended 12-13-92, Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.040 - Notice to Mortgagee of Real and Personal Property Taxes

Current through Reg. 50, No. 138; July 16, 2024
It is the responsibility of the mortgagee, lienholder or
				  vendee requesting information under section
				  197.344, F.S., to provide his or
				  her most current address to the tax collector so that the notice is sent to the
				  proper address.
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.344
					 FS.
New 6-18-85, Formerly 12D-13.40, Amended
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.041 - Notice of Delinquent Real Property Taxes to Owners of Subsurface Rights (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.481,
					 197.343,
					 197.502
					 FS.
New 6-18-85, Formerly 12D-13.41, Amended 1-11-94, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.042 - Delinquent Personal Property Taxes, Warrants, Seizure, Fees of Tax Collectors

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) A petition filed under section
				197.413(2),
				F.S., must request the court to authorize the collection of all costs and fees
				that any public official may expend or charge in their official duty of levying
				on, seizing, and selling personal property.
(b) Costs and fees which may be authorized
				include, but are not limited to:
1. A pro rata
				portion of the filing fee,
2. The
				fee charged by the clerk for taxpayer notification that a petition was filed,
3. A pro rata portion of the
				advertising fees or charges,
4. A
				pro rata portion of the attorney's fees incurred in the filing of the petition,
5. Statutory fees of the tax
				collector, sheriff and clerk,
6.
				Storage fees,
7. Transportation
				costs, and
8. Insurance
				fees.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.044 - Sale of Personal Property After Seizure

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Personal property which is seized for delinquent taxes must be sold at public
				auction as authorized by section
				197.417, F.S. The tax collector
				is entitled to the same fees and charges allowed to sheriffs for execution
				sales according to section
				30.231, F.S.
(b) Form DR-514, Notice of Sale of Tangible
				Personal Property for Delinquent Taxes, incorporated by reference in rule
				12D-16.002, F.A.C., must be used
				to notify the owner of a scheduled public auction to sell the seized tangible
				personal property.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.045 - Sale of Tax Certificates for Unpaid Taxes

Current through Reg. 50, No. 138; July 16, 2024
(1) The tax certificate sale must begin by
				June 1 or the 60th day after the date of delinquency, whichever is
				later.
(2) At the tax collector's
				discretion, the tax certificate sale may be conducted over multiple days. The
				tax collector may not conclude the tax certificate sale until all tax
				certificates are sold or struck off to the county.
(3) The face amount of the tax certificate
				must include:
(a) Delinquent taxes;
(b) Interest which has accrued between the
				date of delinquency and the date of sale calculated monthly, at a rate of 18
				percent per year;
(c) Costs and any
				other charges, including advertising charges; and,
(d) The tax collector's
				commission.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.0455 - Electronic Issuance of Tax Certificates

Current through Reg. 50, No. 138; July 16, 2024
Tax Collectors having the ability to issue tax certificates
				  electronically may, in lieu of issuing individual document tax certificates for
				  each tax certificate sold, issue a listing of tax certificates sold to each
				  purchaser or county. An entry on the list constitutes the tax certificate
				  document and must contain the name of the purchaser, the amount of each tax
				  certificate purchased, the property identification number and interest
				  percentage bid.
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.092,
					 197.102,
					 197.122,
					 197.402,
					 197.403,
					 197.432
					 FS.
New 5-23-91, Amended
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.046 - Taxation of Governmental Property Under Lease to Non-Governmental Lessee

Current through Reg. 50, No. 138; July 16, 2024
(1) When property owned by a governmental
				unit is leased to a non-governmental lessee and is not exempt from taxation,
				the tax must be assessed to the lessee.
(2) If no rental payments are due pursuant to
				the agreement creating the leasehold estate, or if the property meets the
				requirements of section
				196.199(7),
				F.S., the leasehold estate must be taxed as real property.
(3) Taxes relating to government property,
				levied on a leasehold that is taxed as real property under section
				196.199(2)(b),
				F.S., must be paid by the lessee. If such taxes are not paid, the delinquent
				taxes become a lien on the leasehold and may be collected and enforced under
				the provisions of sections
				197.412 and
				197.413, F.S.
(4) If rental payments are due, the leasehold
				estate shall be taxed as intangible personal property under chapter 199, F.S.,
				and delinquencies shall be processed as in the case of other intangible
				personal property.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.199,
					 197.412,
					 197.413,
					 197.432
					 FS.
New 6-18-85, Formerly 12D-13.46, Amended 1-11-94,
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.047 - Tax Certificates on Certain Homestead Property

Current through Reg. 50, No. 138; July 16, 2024
(1) In deciding if a tax certificate can be
				sold at public sale, the tax collector must determine the homestead exemption
				status of the property for each year delinquent taxes are assessed. The
				issuance of a tax certificate in any previous year does not affect this
				determination.
(2) The county may
				sell any certificates issued to it under section
				197.432(4),
				F.S., if the person who received the homestead exemption for the year the
				delinquent taxes were assessed no longer has homestead exemption on the
				property.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.432,
					 197.502
					 FS.
New 6-18-85, Formerly 12D-13.47, Amended 5-23-91.
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.048 - Interest Rate on Tax Certificates (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.432
					 FS.
New 6-18-85, Formerly 12D-13.48, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.049 - Disposition of Real and Tangible Personal Property Taxes When Bankruptcy Is Filed (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027 FS. Law Implemented
					 197.404,
					 197.412,
					 197.413,
					 197.414,
					 197.416,
					 197.417,
					 197.432,
					 197.502
					 FS.
New 6-18-85, Formerly 12D-13.49, Repealed
					 12-31-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.050 - Validity of Tax Certificates Sold on "Improvements Only" on Real Property Tax Rolls

Current through Reg. 50, No. 138; July 16, 2024
(1) Tax
				certificates must not be sold on assessments of "improvements" which have been
				conveyed to personal property by deed, contract, or other written
				instrument.
(2) The property
				classification must determine the tax roll on which the property should appear
				and the method of collecting the tax should it become delinquent.
(3) When it is determined that property on
				which a tax certificate has been issued should have been on the personal
				property tax roll, the tax certificate must be canceled by the Department when
				requested by the tax collector.
(4)
				When personal property was assessed on the real property tax roll and a tax
				certificate issued, the assessment against the property owner may be enforced
				within the same time and manner as other personal property
				taxes.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.199,
					 197.182,
					 197.432,
					 197.443,
					 197.502
					 FS.
New 6-18-85, Formerly 12D-13.50, Amended
					 4-5-16.