16143242, 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: 16143242

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 new rule (which replaces Emergency Rule 12DER14-03) is to implement the provisions of Section 5 of Chapter 2007-339, Laws of Florida, Section 3 of Chapter 2008-173, Laws of Florida, and Section 5 of Ch. 2012-193, Laws of Florida. The effect of adopting this rule is that procedures that support the application for, and the processing of, taxpayers’ “portability” requests will be available to taxpayers and property appraisers. This 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/.

SUMMARY:

Proposed new Rule 12D-8.0065, F.A.C., (Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement Required; Denials; Late Applications) implements statutory provisions that: establish procedures for the transfer of homestead assessment limitation difference (portability); provide necessary forms to apply for portability; allow spouses to designate their respective shares of the homestead assessment difference when they abandon a homestead property so they can transfer their designated shares 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, 194.013, 195.084, 200.065 FS.

PRINT PUBLISH DATE:

6/24/2015 Vol. 41/122

COMMENTS:

From 6/24/2015 To 7/15/2015 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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