Florida’s rate of foreclosure tripled in the fourth quarter of 2007 from the previous year, according to the Mortgage Bankers Association. The recent subprime crisis has hit Florida and California harder than most states, the association said. The two states accounted for 30 percent of new foreclosures, while they represented only 21 percent of outstanding loans. Nationally, a record number of foreclosures were recorded last year. Homes that were either past due on loans or in foreclosure increased to 7.9 percent in the fourth quarter, compared to 7.3 percent in the third quarter and 6.1 percent a year earlier.