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 ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO.: RULE TITLE:
12D-8.0061: Assessments; Homestead Property Assessments at Just Value
12D-8.0065: Transfer of Assessment Limitation Difference; Portability; Denials and 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 AND EFFECT: 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 AREA TO BE ADDRESSED: 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 IMPLEMENTED: 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.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: July 19, 2011, 9:00 a.m. and, if necessary, continue on July 20, 2011, 9:00 a.m.
PLACE: Conference Room 1220, Building 1, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this hearing through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this hearing posted on the Department’s site at: http://dor.myflorida.com/dor/property/legislation/09/.
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Janice Forrester at [phone] or [e-mail]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone], [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.