23915464, 12D-8.0064 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 23915464

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
12D-8.0065	Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications

PURPOSE:

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 percent assessment increase limitation have been removed. 
The purpose of the proposed revisions to Rule 12D-8.0065(2)(a)1., F.A.C., is to bring the rule into compliance with Chapter 2020-175, L.O.F. (HJR 369), which updates the requirements for applying for the transfer of an assessment difference from a previous homestead property to a new homestead property as provided in section 193.155(8), F.S. The effect of the proposed revision extends the timeframe from two years to three years for a property owner to transfer the accrued benefit from certain assessment limitations on homestead property. 
Rule text is posted on the Department’s website at  
http://floridarevenue.com/rules.

SUBJECT:

The factors used in determining unpaid property taxes.

RULEMAKING AUTHORITY:

195.027(1) FS.

LAW:

192.047, 193.011, 193.023, 193.114, 193.1142, 193.155, 193.1554, 193.1555, 193.461, 193.703, 194.011, 194.013, 195.084, 196.011, 196.161, 200.065 FS.

PRINT PUBLISH DATE:

11/23/2020 Vol. 46/228

RELATED STATUTES
AND LAWS:

195.027(1) FS., 192.047, 193.011, 193.023, 193.114, 193.1142, 193.155, 193.1554, 193.1555, 193.461, 193.703, 194.011, 194.013, 195.084, 196.011, 196.161, 200.065 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-8.0064&PDate=11/23/2020&Section=1

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.