Rule: 12D-8.0065 Prev   Up   Next

Rule Title: Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Property Tax Oversight Program
Chapter: ASSESSMENT ROLL PREPARATION AND APPROVAL

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 11/11/2021
History Notes: Rulemaking Authority 195.027(1) FS. Law Implemented 192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, 194.011, 194.013, 195.084, 200.065 FS. History–New 9-10-15, Amended 11-11-21.
References in this version: Ref-05793 Form DR-501TS
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12D-8.0065
Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications 25173166 Effective:
11/11/2021
View Text Correction
12D-8.0065
Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications 25060840 9/24/2021
Vol. 47/186
View Text Proposed
12D-8.0065
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. 25058900 9/23/2021
Vol. 47/185
View Text Development
12D-8.0064
......
The purpose of amending Rule 12D-8.0064(3)(d), F.A.C., is to update provisions, consistent with current statutes, for calculating unpaid property taxes, penalty, and interest when the homestead exemption and the three .... 23915464 11/23/2020
Vol. 46/228
View Text Final
12D-8.0065
Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications 16382153 Effective:
09/10/2015
View Text Proposed
12D-8.0065
The purpose of adopting this proposed new rule (which replaces Emergency Rule 12DER14-03) is to implement the provisions of Section 5 of Chapter 2007-339, Laws of Florida, Section 3 of Chapter 2008-173, Laws of Florida, .... 16143242 6/24/2015
Vol. 41/122
View Text Development
12D-8.0065
The purpose of adopting this proposed new rule (which replaces Emergency Rule 12DER14-03) is to implement the provisions of Section 5 of Chapter 2007-339, L.O.F., Section 3 of Chapter 2008-173, L.O.F., and Section 5 of Chapter .... 15958166 5/4/2015
Vol. 41/86
View Text Development
12D-8.0065
The purpose of adopting this proposed new rule (which replaces Emergency Rule 12DER14-03) is to implement the provisions of Section 5 of Chapter 2007-339, L.O.F., Section 3 of Chapter 2008-173, L.O.F., and Section 5 of Chapter .... 15611585 2/2/2015
Vol. 41/21
View Text Withdrawal
12D-8.0065
Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications 14871087 7/28/2014
Vol. 40/145
View Text Change
12D-8.0065
Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications 13793126 11/8/2013
Vol. 39/219
View Text Proposed
12D-8.0065
The purpose of adopting this proposed rule (which replaces Emergency Rule 12DER12-08) is to implement the provisions of Chapter 2008-173, L.O.F., and Section 5 of Ch. 2012-193, L.O.F. The effect of adopting this rule is .... 13595246 9/25/2013
Vol. 39/187
View Text Development
12D-8.0065
This proposed rule implements the procedures of Section 5 of Ch. 2012-193, L.O.F., designating the ownership shares to be attributed to a husband and wife who abandon a homestead property for purposes of determining the .... 11938874 8/31/2012
Vol. 38/35
View Text Development
12D-8.0065
This proposed rule implements the procedures of Section 5 of Ch. 2012-193, L.O.F., designating the ownership shares to be attributed to a husband and wife who abandon a homestead property for purposes of determining the .... 11613148 6/22/2012
Vol. 38/25
View Text Withdrawal
12D-8.0065
Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications 11615185 6/22/2012
Vol. 38/25
View Text Change
12D-8.0065
Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications 11564357 6/1/2012
Vol. 38/22
View Text Change
12D-8.0065
......
Transfer of Assessment Limitation Difference; Portability; Denials and Late Applications, Notice of Change of Ownership or Control of Non-Homestead Property. 11508291 5/18/2012
Vol. 38/20
View Text Proposed
12D-8.0061
......
The purpose of the amendment to subsection 12D-8.0061(2), F.A.C., is to implement the provisions of Chapter 2010-109, Laws of Florida, to implement the additional criteria that apply to a change of ownership in Section 193.155, .... 11355128 4/6/2012
Vol. 38/14
View Text Development
12D-8.0061
......
The purpose of the amendment to subsection 12D-8.0061(2), F.A.C., is to implement the provisions of Chapter 2010-109, Laws of Florida, to implement the additional criteria that apply to a change of ownership in Section 193.155, .... 10067647 7/1/2011
Vol. 37/26
View Text Development
12D-8.0065
......
For proposed Rule 12D-8.0065, F.A.C., Section 193.155(8) F.S., was amended by section 3, Chapter 2008-173 L.O.F., which sets forth the limitations and special rules to be observed and the forms to be used by taxpayers and .... 8078565 12/24/2009
Vol. 35/51