Summary


Emergency Rule 12DER08-01 (Scope of Rules 12DER08-01 through 12DER08-06) explains that the procedures contained in Emergency Rules 12DER08-01 through 12DER08-06 supersede any other existing rules of the Department that deal with the same or similar issues. Emergency Rule 12DER08-02 (Transfer of Assessment Limitation Difference; “Portability;” Sworn Statement Required) specifies the procedures persons can use to transfer their assessment limitation difference from their existing homestead to a different homestead they acquire. Emergency Rule 12DER08-03 (Tangible Personal Property Exemption) contains the procedures persons can use to apply for and receive this exemption, and clarifies how to determine if tangible personal property qualifies for this exemption. Emergency Rule 12DER08-04 (Additional Homestead Exemption Pursuant to Section 196.031(1)(b), F.S.; 2008 Tax Year) describes how affected taxpayers may apply for this additional homestead exemption, and the order in which each specific exemption authorized by law must be applied. Emergency Rule 12DER08-05 (Submission of Compatible Electronic Format Computer Materials to the Department; Superseding Rule 12D-8.013, F.A.C. (2007) and Form DR-590) explains the procedures Property Appraisers must use for submitting to the Department the data required by these new exemption provisions. Emergency Rule 12DER08-06 (Assessment Increase Limitation Applicability Contained in SB 4D; Application Required by Section 193.1556, F.S., Is Not Required Until March 1, 2009) describes how this provision limiting the annual increase in nonhomestead residential assessments will be administered.