25058900, 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: 25058900

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 the proposed amendment to Rule 12D-8.0065(2)(a)1., F.A.C., is necessary to reflect amendments to subsection 193.155(8), F.S., as amended by Chapter 2020-175, L.O.F.

SUMMARY:

The proposed amendment to Rule 12D-8.0065(2)(a)1., F.A.C.,  updates the requirements for applying for the transfer of an assessment difference from a previous homestead property to a new homestead property. This update 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.

RULEMAKING AUTHORITY:

195.027(1) FS.

LAW:

192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, 194.011, 194.013, 195.084, 196.011, 200.065 FS.

PRINT PUBLISH DATE:

9/23/2021 Vol. 47/185

COMMENTS:

From 9/23/2021 To 10/14/2021 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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