11355128, 12D-8.0061 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11355128

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ASSESSMENT ROLL PREPARATION AND APPROVAL

Overview

RULE:

12D-8.0061	Assessments; Homestead Property Assessments at Just Value (Repealed)
12D-8.0065	Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications
12D-8.00659	Notice of Change of Ownership or Control of Non-Homestead Property
12D-8.022	Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue

PURPOSE:

The purpose of the amendment to subsection 12D-8.0061(2), F.A.C., is to implement the provisions of Chapter 2010-109, Laws of Florida, to implement the additional criteria that apply to a change of ownership in Section 193.155, Florida Statutes. The purpose of proposed Rule 12D-8.0065, F.A.C., is to implement the provisions of Chapter 2008-173, L.O.F., replacing Emergency Rules 12DER11-03 and 12DER11-06. This proposed rule implements the procedures for the transfer of homestead assessment limitation difference (portability), provides necessary forms to apply for portability and provides instructions the property appraisers. The purpose of proposed Rule 12D-8.0659, F.A.C., is to implement the provisions of Chapters 2008-173 and 2010-109, L.O.F., that created ss. 193.1554, 193.1555, and 193.1556, F.S. The proposed rule implements instructions to property owners for the procedures and criteria to inform the property appraiser about any change of ownership or control for non-homestead real property. The purpose of proposed Rule 12D-8.022, F.A.C., is to implement the provisions of Chapter 2008-173, L.O.F., replacing Emergency Rule 12DER11-09. This proposed rule implements Section 218.12, F.S., with procedures for fiscally constrained counties to apply for the funds to offset reductions in ad valorem tax revenue.

SUMMARY:

The amendment of Rule 12D-8.0061, F.A.C., implements the additional criteria that apply to a change of ownership in Section 193.155, Florida Statutes. The proposed Rule 12D-8.0065, F.A.C., implements the procedures for the transfer of homestead assessment limitation difference (portability), provides necessary forms to apply for portability and provides instructions to the property appraisers. Creation of Rule 12D-8.00659, F.A.C., implements instructions to property owners for the procedures and criteria to inform the property appraiser about any change of ownership or control for non-homestead real property. Creation of Rule 12D-8.022, F.A.C., creates a report to be completed by fiscally constrained counties to apply for the funds distributed by the legislature.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

192.047, 193.011, 193.023, 193.114, 193.1142, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.703, 194.011, 200.065, 213.05, 218.12, 218.125, 218.67 FS.

PRINT PUBLISH DATE:

4/6/2012 Vol. 38/14

COMMENTS:

From 4/6/2012 To 4/27/2012 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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