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 ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-8.0064Assessments; Correcting Errors in Assessments of a Homestead

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

PURPOSE AND EFFECT: 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 AREA TO BE ADDRESSED: The factors used in determining unpaid property taxes.

RULEMAKING AUTHORITY: 195.027(1) FS.

LAW IMPLEMENTED: 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.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: December 9, 2020, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building 2, Room 1220, Tallahassee, Florida 32399.

SPECIAL COVID-19 CONSIDERATIONS: The Governor of the State of Florida has declared a state of emergency due to the COVID-19 pandemic. To minimize exposure to COVID-19 and help protect visitors and employees, Department offices are temporarily closed to the public. If Department offices remain closed to the public at the time of this workshop due to the COVID-19 pandemic, the workshop will take place using electronic media. Anyone wishing to participate in this public workshop must register at https://attendee.gotowebinar.com/register/4971823766125770508. Additional updates, including any potential developments regarding the closure status of Department offices, may be found on the Department’s website at: http://floridarevenue.com/rules.

The agenda for this workshop will include specific information about how to participate in this electronic meeting and will be on the Department’s website at http://floridarevenue.com/rules.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at www.floridarevenue.com/rules.