10067647, 12D-8.0061 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 10067647

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ASSESSMENT ROLL PREPARATION AND APPROVAL

Overview

RULE:

12D-8.0061	Assessments; Homestead Property Assessments at Just Value (Repealed)
12D-8.0065	Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications
12D-8.00659	Notice of Change of Ownership or Control of Non-Homestead Property
12D-8.022	Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue

PURPOSE:

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, Florida Statutes. The purpose of proposed Rule 12D-8.0065, F.A.C., is to implement the provisions of Chapter 2008-173, L.O.F., replacing Emergency Rules 12DER11-03 and 12DER11-06. This proposed rule implements the procedures for the transfer of homestead assessment limitation difference (portability), provides necessary forms to apply for portability and provides instructions the property appraisers. The purpose of proposed Rule 12D-8.0659, F.A.C., is to implement the provisions of Chapters 2008-173 and 2010-109, L.O.F., that created Sections 193.1554, 193.1555, and 193.1556, F.S. The proposed rule implements instructions to property owners for the procedures and criteria to inform the property appraiser about any change of ownership or control for non-homestead real property. The purpose of proposed Rule 12D-8.022, F.A.C., is to implement the provisions of Chapter 2008-173, L.O.F., replacing Emergency Rule 12DER11-09. This proposed rule implements Section 218.12, F.S. with procedures for fiscally constrained counties to apply for the funds to offset reductions in ad valorem tax revenue.

SUBJECT:

The subject areas addressed are transfers of homestead property not considered change of ownership; transfer of assessment limitation difference or portability process; criteria for change of ownership or control of nonhomestead real property; and requirements for fiscally constrained counties to report to the Department. Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/09/.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

192.047, 193.011, 193.023, 193.114, 193.1142, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.703, 194.011, 200.065, 213.05, 218.12, 218.125, 218.67 FS.

PRINT PUBLISH DATE:

7/1/2011 Vol. 37/26

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 192.047, 193.011, 193.023, 193.114, 193.1142, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.703, 194.011, 200.065, 213.05, 218.12, 218.125, 218.67 FS.

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://www.flrules.org/gateway/ruleno.asp?id=12D-8.0061&PDate=7/1/2011&Section=1

REFERENCE MATERIALS:

No reference(s).

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