29094391, 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: 29094391

Notice of Proposed Rule

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 proposed amendments to this rule reflect law changes requiring property appraisers to include additional information in the notice to any property owner who has received an ad valorem tax exemption or limitation to which the owner is not entitled.

SUMMARY:

The proposed amendments 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 proposed amendments also implement the Florida Supreme Court’s order 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 proposed 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.

RULEMAKING AUTHORITY:

195.027(1) FS.

LAW:

193.011, 193.023, 193.155, 193.1554, 193.1555, 193.703, 196.011, 196.075, 196.161 FS.

PRINT PUBLISH DATE:

12/20/2024 Vol. 50/247

COMMENTS:

From 12/20/2024 To 1/10/2025 (21 Days)

REFERENCE MATERIALS:

No reference(s).

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