11613148, 12D-8.0065 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11613148

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ASSESSMENT ROLL PREPARATION AND APPROVAL

Overview

RULE:

12D-8.0065

Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications

PURPOSE:

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 assessed value of a newly established homestead under certain circumstances.

SUBJECT:

The subject areas addressed are transfer of assessment limitation difference or portability process. Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

192.047, 193.114, 193.1142, 193.155, (Chapter 2012-193, LOF 193.703, 194.011 FS.

PRINT PUBLISH DATE:

6/22/2012 Vol. 38/25

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 192.047, 193.114, 193.1142, 193.155, (Chapter 2012-193, LOF 193.703, 194.011 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-8.0065&PDate=6/22/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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