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.