28468547, 12D-8.0064 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 28468547

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ASSESSMENT ROLL PREPARATION AND APPROVAL

Overview

RULE:

12D-8.0064

Assessments; Correcting Errors in Assessments of a Homestead

PURPOSE:

The purpose of the draft amendments to Rule 12D-8.0064, F.A.C., is to implement statutory amendments that provide the procedure for calculating liens on portions of homestead property as described in section 193.155(10), F.S., relating to the assessment increase limitation, section 193.703(7), F.S., relating to parent or grandparent living quarters, section 196.075(9), F.S., relating to the homestead exemption for persons 65 and older, and sections 196.011(9), F.S., and 196.161(1)(b), F.S., relating to the homestead exemption. These statutes were amended by Chapter 2024-158, L.O.F., sections 4, 7, 9 11, 12 and 17, to set forth new procedures beginning in 2025 in certain circumstances where property improperly received one of the previously listed exemptions or assessment limitations. The amendments also require property appraisers to provide a property owner with notice of the reason why the owner is not entitled to an exemption, assessment limitation, or reduction in assessment and how back taxes, interest, and penalties due are calculated.
The draft amendments also implement the Florida Supreme Court’s short order to upholding the Third DCA’s opinion and the Monroe County circuit court in the Russell vs. Hassett case, 373 So.3d 1242 (2023), applying the ten  percent assessment increase limitation to the property appraiser’s retroactive homestead revocation liens. The draft amendments also provide that when property improperly receives a homestead exemption or limitation, the property must be reassessed at just value before it can receive the benefit of the ten percent limitation in subsequent tax years.

SUBJECT:

The amendments specify the procedure for calculating liens, and the information property appraisers must give in a notice to property owners who do not qualify for an exemption or limitation and provide how the ten percent assessment increase limitation applies to property once a homestead exemption is removed.

RULEMAKING AUTHORITY:

195.027(1) FS.

LAW:

193.011, 193.023, 193.155, 193.1554, 193.1555, 196.011, 196.161 FS, s. 4, Ch. 2024-158, L.O.F.

PRINT PUBLISH DATE:

6/20/2024 Vol. 50/121

RELATED STATUTES
AND LAWS:

195.027(1) FS., 193.011, 193.023, 193.155, 193.1554, 193.1555, 196.011, 196.161 FS, s. 4, Ch. 2024-158, L.O.F.

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-8.0064&PDate=6/20/2024&Section=1

REFERENCE MATERIALS:

No reference(s).

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