Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE
Section 12D-17.009 - Tax Roll Approval; Extended Time Frames; Method of Adjustment of Millage

Universal Citation: FL Admin Code R 12D-17.009

Current through Reg. 50, No. 187; September 24, 2024

(1) In the event that a review notice is issued by the Department in reviewing a tax roll pursuant to Section 193.1142(4) or (5), F.S., and Rule 12D-8.020, F.A.C., the following provisions shall apply:

(a) The property appraiser shall make any necessary adjustment required by Section 200.065(11), F.S., to the proposed millage rates provided by the taxing authority prior to issuing the notice of proposed property taxes, the TRIM notice, required by Section 200.065(2)(b), F.S. These adjustments shall include all millages which are applicable to the taxable value on the approved tax roll at variance with the value certified by the property appraiser pursuant to Section 200.065(1), F.S, on the certification date. The property appraiser shall provide written notice of the amount of the millage adjustment to all taxing authorities affected by the adjustment within 5 days of the date the tax roll is approved.

(b) If, as a result of the review notice and the remedial steps by the property appraiser, the TRIM notice, as required by Section 200.065(2)(b), F.S., is issued after the deadline (55 days after the certification date), all subsequent deadlines provided in this rule chapter shall be extended a like number of days. In this event, the deadline date for the TRIM notice (the 55th day after the certification date) shall not be included in calculating the number of extended days. Beginning with the day after the deadline date for the TRIM notice, the number of extended days shall be counted until the day the tax roll was approved by the Department. That latter day shall be included.

(2) If, as a result of the tax roll approval process provided in Section 193.1142, F.S., the roll is not approved and interim roll procedures have not commenced within 45 days of the certification date, then the deadline for mailing the notice of proposed property taxes, the TRIM notice, shall be 10 days beyond the date the tax roll is approved or interim roll procedures have begun. In such event, all other deadlines in this rule chapter or under Section 200.065, F.S., shall be extended by the same number of days by which the deadline for mailing the notice is extended beyond 55 days from the certification date. The deadline for mailing the notice is therefore the later of 55 days after the certification date, or 10 days after either the tax roll is approved or interim roll procedures have begun.

Rulemaking Authority 195.027(1), 213.06(1), 218.26(1) FS. Law Implemented 193.1142, 195.002, 200.065, 200.068, 213.05, 218.21, 218.23, 218.63 FS.

New 6-20-91, Amended 10-30-91.

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