23915270, 12D-16.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 23915270

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ADMINISTRATION OF FORMS

Overview

RULE:

12D-16.002

Index to Forms

PURPOSE:

Effective January 1, 2021, subsection 193.155(8), F.S., extends the timeframe from two years to three years for a property owner to transfer the accrued benefit from certain assessment limitations on homestead property. The purpose of the proposed revisions to Rule 12D-16.002 is to incorporate amended Forms DR-490PORT, DR-501, DR-501DV and DR-501RVSH. The purpose of the proposed revisions to Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, Form DR-501RVSH, Certificate for Transfer of Homestead Assessment Difference, and Form DR-501, Original Application for Homestead and Related Tax Exemptions, is to update the reference to the time limit to transfer the assessment difference from two to three years. Additional changes to Form DR-501 update social information and add information that the disabled veteran discount carries over to the surviving spouse.
The purpose of the proposed revisions to Form DR-501DV, Application and Return for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability and Surviving Spouse, is to align the form to section 196.082, F.S., as amended by Chapter 2020-179, L.O.F., which provided for the surviving spouse to receive the veteran’s disability discount. The proposed revisions added the spouse’s name to the application for discount and removed obsolete statute language.
Rule text and draft forms are posted on the Department’s website at http://floridarevenue.com/rules.

SUBJECT:

Amending forms used to apply for assessment limitation, communicate about the assessment limitation in a previous county, apply for a veteran discount and notify the property appraiser about a carryover of a veteran discount.

RULEMAKING AUTHORITY:

195.027(1) FS.

LAW:

95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.318, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 218.12, 218.125, 218.131, 218.66, 218.67 FS.

PRINT PUBLISH DATE:

11/23/2020 Vol. 46/228

RELATED STATUTES
AND LAWS:

195.027(1) FS., 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.318, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 218.12, 218.125, 218.131, 218.66, 218.67 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-16.002&PDate=11/23/2020&Section=1

REFERENCE MATERIALS:

No reference(s).

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