13595246, 12D-8.0065 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13595246

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ASSESSMENT ROLL PREPARATION AND APPROVAL

Overview

RULE:

12D-8.0065

Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications

PURPOSE:

The purpose of adopting this proposed rule (which replaces Emergency Rule 12DER12-08) is to implement the provisions of Chapter 2008-173, L.O.F., and  Section 5 of Ch. 2012-193, L.O.F. The effect of adopting this rule is that authorized procedures will be available to both taxpayers and property appraisers which support applications for, and processing of, taxpayer’s “Portability” requests.

SUMMARY:

Proposed new Rule 12D-8.0065, F.A.C., (Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement Required; Denial; Late Applications) implements statutory provisions that: establish procedures for the transfer of homestead assessment limitation difference (portability); provide necessary forms to apply for portability; designate the ownership shares to be attributed to a husband and wife who abandon a homestead property for purposes of determining the assessed value of a newly established homestead under certain circumstances; and, provide instructions to property appraisers about how to handle late “Portability” applications and denials of these applications.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1), FS.

LAW:

192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, 194.011 FS.

PRINT PUBLISH DATE:

9/25/2013 Vol. 39/187

COMMENTS:

From 9/25/2013 To 10/16/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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