15611585, 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: 15611585

Notice of Development of Rulemaking

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 new rule (which replaces Emergency Rule 12DER14-03) is to implement the provisions of Section 5 of Chapter 2007-339, L.O.F., Section 3 of Chapter 2008-173, L.O.F., and Section 5 of Chapter 2012-193, L.O.F. The effect of adopting this rule is that procedures that support applications for and the processing of taxpayers’ “portability” requests will be available to taxpayers and property appraisers. The proposed new rule and proposed new Form DR-501TS are posted on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/.

SUBJECT:

The proposed new rule addresses the procedures home owners can use to transfer their assessment limitation difference when they abandon a homestead in one location in Florida and qualify for homestead in another location in Florida.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, 194.011, 194.013, 195.084, 200.065 FS.

PRINT PUBLISH DATE:

2/2/2015 Vol. 41/21

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, 194.011, 194.013, 195.084, 200.065 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-8.0065&PDate=2/2/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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