Florida Regulations 12D-1.010: Reconciliation of Interim Tax Rolls – Form of Notification
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(1) Upon approval of the final assessment roll by the Executive Director, the property appraiser shall notify all taxpayers of their final approved assessments and of the time period for filing petitions on the form provided by the Department. This form of notice shall be mailed to the property owner as shown on the most recent tax roll or the name of the most recent owner as shown on the records of the property appraiser. The form of the notice shall be substantially as follows:
(2) After certification of the final assessment roll by the value adjustment board pursuant to Florida Statutes § 193.122(2), the property appraiser shall, subject to the provisions of Florida Statutes § 193.1145, recompute each provisional millage rate of the taxing units within his jurisdiction, so that the total taxes levied within each taxing unit after recomputation and adjustment of the millage rate shall be the same as the taxes which had been levied on the interim tax roll. The property appraiser shall notify each taxing unit as to the value of the recomputed or official millage rate.
(3) After the value adjustment board has completed its hearings, or if no petitions are filed before the board, and the board has certified to the property appraiser that no petitions were filed, the property appraiser shall review the certification of the value adjustment board reflecting all changes as made by the value adjustment board and shall extend the adjusted millage placed on such roll. Provided, however, that nothing herein shall preclude the property appraiser from challenging any action of the value adjustment board as provided by law.
(4) Upon recomputation, the property appraiser shall extend the taxes against the approved tax roll and shall prepare a reconciliation between the interim roll and the final approved roll.
(5) It shall be the duty and responsibility of the tax collector to compile and furnish to the property appraiser a compilation of the interim or provisional taxes paid on each parcel of property as levied on the interim assessment roll. The interim roll as certified by the tax collector to the clerk of the circuit court, or a certified copy of such roll, shall meet the requirements of this rule. Such compilation shall be furnished to the property appraiser no later than the date the assessment roll is certified to the property appraiser by the value adjustment board, pursuant to the provisions of Florida Statutes § 193.122(2)
(6) The final reconciled tax roll certified by the property appraiser to the tax collector shall show, at a minimum for each parcel, the:
(a) Interim or provisional assessed value;
(b) Final assessed value;
(c) Difference between (a) & (b);
(d) Exemptions;
(e) Interim or provisional taxes paid;
(f) Final taxes due;
(g) Difference between paragraphs (e) and (f).
(7) After extension of the adjusted tax on the final tax roll, the property appraiser shall certify such reconciled final tax roll to the tax collector in a format from which tax notices or refunds may be produced for collection or refunding unless otherwise authorized pursuant to subFlorida Statutes § 193.1145(8)
(8) The tax collector shall prepare and mail to each taxpayer either supplemental bills or refunds in the form of county warrants for each parcel except that no bill shall be issued and no refund shall be authorized if the amount thereof is less than $10.00. The supplemental billings or refunds shall be accompanied by an explanatory notice in substantially the following form:
NOTICE OF SUPPLEMENTAL BILL OR REFUND OF PROPERTY TAXES
Property taxes for ___ (year) were based upon a temporary assessment roll to allow time for a more accurate determination of property values. Reassessment work has now been completed and final tax liability for ___ (year) has been recomputed for each taxpayer. BY LAW, THE REASSESSMENT OF PROPERTY AND RECOMPUTATION OF TAXES WILL NOT INCREASE THE TOTAL AMOUNT OF TAXES COLLECTED BY EACH LOCAL GOVERNMENT. However, if your property was relatively underassessed on the temporary roll, you owe additional taxes. If your property was relatively overassessed, you will receive a partial refund of taxes. If you have questions concerning this matter, please contact your county tax collector’s office at (______).
This notice shall be printed on a separate sheet of paper and mailed with the supplemental billings or refunds. This notice shall be furnished by the tax collector at the expense of his office.
(9) Tax bills shall be mailed to the current owner of record as reflected by the most recent tax roll.
(10) Discounts for the reconciliation of an interim tax roll shall be as follows: Four (4) percent for the first 30 days, zero (0) percent for the next 30 days and delinquent at the expiration of the zero (0) percent discount period. Delinquent taxes shall be governed by the provisions of Florida Statutes Chapter 197, to include, but not limited to interest, advertising and sale of tax certificates.
(11) The tax collector shall collect all delinquent interim taxes and interest that have accrued pursuant to Florida Statutes § 193.1145(10) Discounts will not be allowed on delinquent interim taxes or interest. Discounts shall be authorized on any tax that is the result of an increase in the final assessed valuation on the final approved reconciled tax roll. Final taxes that become delinquent shall be enforced pursuant to the provisions of Florida Statutes Chapter 197
(12) Refunds shall be made to the person who paid the tax originally. Refunds shall be processed as follows:
(a) When the final approved reconciled tax roll indicates that the owner of record is the same as the owner of record on the interim tax roll, the tax collector shall forward any refund due directly to the property owner.
(b) When the owner of record on the final approved reconciled tax roll is not the owner of record who apparently paid the interim taxes, and after a diligent search the tax collector cannot locate the interim taxpayer, the tax collector shall publish a notice at least once each week for two weeks in a newspaper selected by the Board of County Commissioners, that certain taxpayers may be entitled to a refund for the overpayment of interim taxes and that the taxpayer may file an application for refund with the tax collector.
(c) The size of the notice shall be at least 3 ( 5 inches. The content of the notice shall be as prescribed by the tax collector. Advertising cost for the notice shall be paid by the tax collector’s office.
(d) Refunds shall be paid from money collected from the final approved reconciled tax roll. If funds are not sufficient to pay all refunds, then the tax collector shall bill each taxing authority for its proportionate share of any refund payable. The tax collector shall commence the refund process within 90 days of the opening of the reconciled tax roll.
(e) Money collected from the final approved reconciled tax roll shall not be distributed to the various taxing authorities until the tax collector shall have in his possession adequate funds to process all refundable amounts pursuant to the reconciliation. Interest earned on all amounts collected on the final approved reconciled tax roll shall be used by the tax collector to defray any and all costs incurred by his office for collecting the reconciled tax roll.
(f) One hundred and eighty (180) days after the notice was published in accordance with paragraph (b), any unclaimed refunds shall be disposed of according to the disposition of abandoned or unclaimed property as required by Sections 717.113 and 717.117, F.S., as administered by the office of the Comptroller, State of Florida.
(13) Any outstanding tax sale certificates sold by the tax collector on delinquent interim assessments may be canceled. Tax sale certificates may be canceled pursuant to Florida Statutes § 197.443 If tax sale certificates are canceled, refunds to tax sale certificate holders shall be processed immediately and interest shall be paid according to subFlorida Statutes § 197.432(10) See subFlorida Statutes § 193.1145(10)
(14) Delinquent interim taxes and interest shall be collected or discharged pursuant to subsections 193.1145(10) and (8), F.S.
(15) Forms, as required by this rule, shall be reproduced by the property appraiser or tax collector. However, for good cause shown as provided in subsection 12D-16.001(5), F.A.C., the Department shall approve a change in the format or content of any form required by this rule.
(16) If the reconciliation is to occur at or close to the time for budget hearings, the mailing of the bills, or the meeting of the value adjustment board in a year subsequent to the year in which an interim roll was used, the Department may authorize re-notification and re-billing to coincide with the present year’s notification and billing to reduce costs and administrative expenses, provided that no rights secured by law to property owners or taxpayers are jeopardized.
(17) Petitions to the value adjustment board after reconciliation, for appeal of valuation, or classification, or denial of exemption shall be filed within thirty (30) days from the date of mailing of the notice provided in this section.
(18) The provisions of Florida Statutes § 197.322, regarding the millage and tax statement shall apply to the reconciliation of interim tax rolls.
(19) In cases of demonstrated hardships, the provisions of this rule may be amended, modified or set aside by a court of competent jurisdiction.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.1145, 193.122, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443 FS. History-New 11-23-83, Amended 12-26-85, Formerly 12D-1.10, Amended 12-3-01, 11-1-12.
Terms Used In Florida Regulations 12D-1.010
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(3) After the value adjustment board has completed its hearings, or if no petitions are filed before the board, and the board has certified to the property appraiser that no petitions were filed, the property appraiser shall review the certification of the value adjustment board reflecting all changes as made by the value adjustment board and shall extend the adjusted millage placed on such roll. Provided, however, that nothing herein shall preclude the property appraiser from challenging any action of the value adjustment board as provided by law.
(4) Upon recomputation, the property appraiser shall extend the taxes against the approved tax roll and shall prepare a reconciliation between the interim roll and the final approved roll.
(5) It shall be the duty and responsibility of the tax collector to compile and furnish to the property appraiser a compilation of the interim or provisional taxes paid on each parcel of property as levied on the interim assessment roll. The interim roll as certified by the tax collector to the clerk of the circuit court, or a certified copy of such roll, shall meet the requirements of this rule. Such compilation shall be furnished to the property appraiser no later than the date the assessment roll is certified to the property appraiser by the value adjustment board, pursuant to the provisions of Florida Statutes § 193.122(2)
(6) The final reconciled tax roll certified by the property appraiser to the tax collector shall show, at a minimum for each parcel, the:
(a) Interim or provisional assessed value;
(b) Final assessed value;
(c) Difference between (a) & (b);
(d) Exemptions;
(e) Interim or provisional taxes paid;
(f) Final taxes due;
(g) Difference between paragraphs (e) and (f).
(7) After extension of the adjusted tax on the final tax roll, the property appraiser shall certify such reconciled final tax roll to the tax collector in a format from which tax notices or refunds may be produced for collection or refunding unless otherwise authorized pursuant to subFlorida Statutes § 193.1145(8)
(8) The tax collector shall prepare and mail to each taxpayer either supplemental bills or refunds in the form of county warrants for each parcel except that no bill shall be issued and no refund shall be authorized if the amount thereof is less than $10.00. The supplemental billings or refunds shall be accompanied by an explanatory notice in substantially the following form:
NOTICE OF SUPPLEMENTAL BILL OR REFUND OF PROPERTY TAXES
Property taxes for ___ (year) were based upon a temporary assessment roll to allow time for a more accurate determination of property values. Reassessment work has now been completed and final tax liability for ___ (year) has been recomputed for each taxpayer. BY LAW, THE REASSESSMENT OF PROPERTY AND RECOMPUTATION OF TAXES WILL NOT INCREASE THE TOTAL AMOUNT OF TAXES COLLECTED BY EACH LOCAL GOVERNMENT. However, if your property was relatively underassessed on the temporary roll, you owe additional taxes. If your property was relatively overassessed, you will receive a partial refund of taxes. If you have questions concerning this matter, please contact your county tax collector’s office at (______).
This notice shall be printed on a separate sheet of paper and mailed with the supplemental billings or refunds. This notice shall be furnished by the tax collector at the expense of his office.
(9) Tax bills shall be mailed to the current owner of record as reflected by the most recent tax roll.
(10) Discounts for the reconciliation of an interim tax roll shall be as follows: Four (4) percent for the first 30 days, zero (0) percent for the next 30 days and delinquent at the expiration of the zero (0) percent discount period. Delinquent taxes shall be governed by the provisions of Florida Statutes Chapter 197, to include, but not limited to interest, advertising and sale of tax certificates.
(11) The tax collector shall collect all delinquent interim taxes and interest that have accrued pursuant to Florida Statutes § 193.1145(10) Discounts will not be allowed on delinquent interim taxes or interest. Discounts shall be authorized on any tax that is the result of an increase in the final assessed valuation on the final approved reconciled tax roll. Final taxes that become delinquent shall be enforced pursuant to the provisions of Florida Statutes Chapter 197
(12) Refunds shall be made to the person who paid the tax originally. Refunds shall be processed as follows:
(a) When the final approved reconciled tax roll indicates that the owner of record is the same as the owner of record on the interim tax roll, the tax collector shall forward any refund due directly to the property owner.
(b) When the owner of record on the final approved reconciled tax roll is not the owner of record who apparently paid the interim taxes, and after a diligent search the tax collector cannot locate the interim taxpayer, the tax collector shall publish a notice at least once each week for two weeks in a newspaper selected by the Board of County Commissioners, that certain taxpayers may be entitled to a refund for the overpayment of interim taxes and that the taxpayer may file an application for refund with the tax collector.
(c) The size of the notice shall be at least 3 ( 5 inches. The content of the notice shall be as prescribed by the tax collector. Advertising cost for the notice shall be paid by the tax collector’s office.
(d) Refunds shall be paid from money collected from the final approved reconciled tax roll. If funds are not sufficient to pay all refunds, then the tax collector shall bill each taxing authority for its proportionate share of any refund payable. The tax collector shall commence the refund process within 90 days of the opening of the reconciled tax roll.
(e) Money collected from the final approved reconciled tax roll shall not be distributed to the various taxing authorities until the tax collector shall have in his possession adequate funds to process all refundable amounts pursuant to the reconciliation. Interest earned on all amounts collected on the final approved reconciled tax roll shall be used by the tax collector to defray any and all costs incurred by his office for collecting the reconciled tax roll.
(f) One hundred and eighty (180) days after the notice was published in accordance with paragraph (b), any unclaimed refunds shall be disposed of according to the disposition of abandoned or unclaimed property as required by Sections 717.113 and 717.117, F.S., as administered by the office of the Comptroller, State of Florida.
(13) Any outstanding tax sale certificates sold by the tax collector on delinquent interim assessments may be canceled. Tax sale certificates may be canceled pursuant to Florida Statutes § 197.443 If tax sale certificates are canceled, refunds to tax sale certificate holders shall be processed immediately and interest shall be paid according to subFlorida Statutes § 197.432(10) See subFlorida Statutes § 193.1145(10)
(14) Delinquent interim taxes and interest shall be collected or discharged pursuant to subsections 193.1145(10) and (8), F.S.
(15) Forms, as required by this rule, shall be reproduced by the property appraiser or tax collector. However, for good cause shown as provided in subsection 12D-16.001(5), F.A.C., the Department shall approve a change in the format or content of any form required by this rule.
(16) If the reconciliation is to occur at or close to the time for budget hearings, the mailing of the bills, or the meeting of the value adjustment board in a year subsequent to the year in which an interim roll was used, the Department may authorize re-notification and re-billing to coincide with the present year’s notification and billing to reduce costs and administrative expenses, provided that no rights secured by law to property owners or taxpayers are jeopardized.
(17) Petitions to the value adjustment board after reconciliation, for appeal of valuation, or classification, or denial of exemption shall be filed within thirty (30) days from the date of mailing of the notice provided in this section.
(18) The provisions of Florida Statutes § 197.322, regarding the millage and tax statement shall apply to the reconciliation of interim tax rolls.
(19) In cases of demonstrated hardships, the provisions of this rule may be amended, modified or set aside by a court of competent jurisdiction.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.1145, 193.122, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443 FS. History-New 11-23-83, Amended 12-26-85, Formerly 12D-1.10, Amended 12-3-01, 11-1-12.