12D-8.0061: Assessments; Homestead Property Assessments at Just Value
12D-8.011: Uniform Standards for Computer Operations: Minimum Data Requirements
PURPOSE AND EFFECT: The purpose of the amendment to Rule 12D-8.0061, F.A.C., is to implement the provisions of Chapter 2006-38, Laws of Florida, providing that a change of ownership to homestead property does not occur where the transfer instrument meets certain criteria.
The purpose of the amendment to Rule 12D-8.011, F.A.C., is to update coding and exemption values for data files maintained by property appraisers.
SUMMARY: The amendment to Rule 12D-8.0061, F.A.C., provides that a change in ownership of homestead property does not occur if the transfer document lists the owner as both the grantor and grantee and names additional individual(s) as a grantee. A change in ownership occurs if an additional named grantee applies for homestead exemption on the property. The amendment to Rule 12D-8.011, F.A.C., provides the additional data coding and updated exemption values associated with homestead exemption codes that property appraisers use in their data processing files.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 193.011, 193.023, 193.155, 192.042, 193.1551, 195.027, 196.031, 196.075, 196.081, 196.091, 196.101, 196.175, 196.195, 196.196, 196.197, 196.1975, 196.198, 196.1985, 196.1986, 196.1987, 196.199, 196.1995, 196.1997, 196.1998, 196.2001, 196.202, 196.24, 213.05 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: Friday, July 20, 2007, 9:30 a.m.
PLACE: Room 142, Larson Building, 200 E. Gaines Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green, (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Sharon Gallops, Property Tax Technical Unit, Department of Revenue, 725 S. Calhoun St., Tallahassee, Florida 32399-0100, telephone (850)414-6108, e-mail address gallopss@dor.state.fl.us
THE FULL TEXT OF THE PROPOSED RULE IS:
12D-8.0061 Assessments;
(1) No change.
(2) Real property shall be assessed at just value as of January 1 of the year following any change of ownership. If the change of ownership occurs on January 1, subsection (1) shall apply. For purposes of this section, a change of ownership includes any transfer of homestead property receiving the exemption, but does not include any of the following:
(a) Any transfer in which the person who receives homestead exemption is the same person who was entitled to receive homestead exemption on that property before the transfer, and
1. The transfer is to correct an error; or
2. The transfer is between legal and equitable title; or
3. The change or transfer is by means of an instrument in which the owner is listed as both grantor and grantee of the real property and one or more other individuals are additionally named as grantee. However, a change of ownership occurs if any additional individual named as grantee applies for a homestead exemption on the property.
(b) The transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due to a dissolution of marriage, provided that the transferee applies for the exemption and is otherwise entitled to the exemption;
(c) The transfer, upon the death of the owner, is between owner and a legal or natural dependent who permanently resides on the property; or
(d) The transfer occurs by operation of law under Section 732.4015, Florida Statutes.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.011, 193.023, 193.155, 213.05 FS. History–New 12-27-94, Amended_________.
12D-8.011 Uniform Standards for Computer Operations: Minimum Data Requirements.
(1) Each property appraiser shall maintain the following data in one or more of his or her data processing files regarding each parcel of real estate in his or her county.
(a) through (n) No change.
(o)1. Exemption type. A code indicating the type of exemption granted to the parcel and the value(s) thereof. The property appraiser may continue to use any existing codes provided they are translated to the codes prescribed when submitted to the Department. The code is as follows:
A – Senior
B – Blind (Section 196.202,
C – Charitable, Religious, Scientific or Literary (Sections 196.196, 196.1987,
D – Disabled (Sections 196.081, 196.091, 196.101,
E – Economic Development (Section 196.1995,
G – Federal Government Property (Section 196.199(1)(a),
H –Historic Property (Section 196.1997,
I – Historic Property Open to the Public (Section 196.1998,
L –Labor Organization (Section 196.1985,
M – Homes for the Aged (Section 196.1975,
N – Nursing Homes, Hospitals, Homes for Special Services (Section 196.197,
O – Widowers (Section 196.202,
P – Totally and Permanently Disabled (section 196.202, Florida Statutes)
Q – Combination (
R – Renewable Energy Source (Section 196.175,
S – Sewer and Water Not-for-Profit (Section 196.2001,
T – Community Centers (Section 196.1986,
U – Educational Property (Section 196.198,
V – Disabled Veteran/Spouse (Section 196.24,
W – Widows (Section 196.202,
X –
Y – Combination (
Z – Combination (Renewable Energy Source, Economic Development – Sections 196.175, 196.1995,
1 – Licensed Child Care Facility Operating in Enterprise Zone (Section 196.095,
2 – Historic Property Used for Certain Commercial or Nonprofit Purposes (Section 196.1961,
3 – Proprietary Continuing Care Facilities (Section 196.1977,
4 – Affordable Housing Property (Section 196.1978,
5 –
6 – Public Property Used under License or Lease Agreement Entered into Prior to January 1, 1969 (Section 196.1993,
7 – Space Laboratories and Carriers (Section 196.1994,
8 –Water and Wastewater Systems Not-for-Profit (Section 196.2002,
9 – Contiguous multiple parcels with a single homestead exemption or single parcels with multiple homestead exemptions
2. Personal exemption codes shall be “0” (zero) indicating the exemption does not apply or the applicable code provided in this rule subsection indicating an exemption does apply. Five of six personal exemptions may apply for each parcel, in the following order.
Exemption Type Maximum Value Code
Widowed $500 W/O
Blind $500 B
Disabled $500 P
Veteran Disabled/Spouse $10,000 5000 V
Disabled (100 percent Exempt) D
An individual who qualified for the $25,000 exemption may also be entitled to the $500 exemption of section 3(b), Art. VII, State Const. (for widows, widowers, or blind or totally and permanently disabled persons) and Section 196.202, Florida Statutes, and/or the $5000 exemption under Section 196.24, Florida Statutes (disabled veterans/spouse). In no event shall the aggregate exemption exceed $26,500 (see subsection 12D-7.003(2), F.A.C.), for individuals exempt under Section 196.202, Florida Statutes, or $36,000 (see subsection 12D-7.003(2), F.A.C.) $31,000 for individuals exempt under Section 196.24, Florida Statutes, except for total exemptions under Section 196.081, 196.091, or 196.101, Florida Statutes.
(p) through (4) No change.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 196.031, 196.075, 196.081, 196.091, 196.101, 196.175, 196.195, 196.196, 196.197, 196.1975, 196.198, 196.1985, 196.1986, 196.1987, 196.199, 196.1995, 196.1997, 196.1998, 196.2001, 196.202, 196.24, 213.05 FS. History–New 12-7-76, Amended 9-30-82, Formerly 12D-8.11, Amended 12-31-98, 12-30-02,________.