Florida Dept. of Revenue

Florida Proposed Rules

Rule Number:	12D-8.0065
Rule Title:	Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications
Next Step:	At the September 21, 2021, meeting, the Governor and Cabinet approved the Department's request to adopt this rule, if the substance of the proposed rule remain unchanged upon reaching the date applicable for final adoption. The Department filed the rule for certification with the Department of State on October 22, 2021. The rule will be effective on November 11, 2021.

Forms:	DR-490PORT Notice of Denial of Transfer of Homestead Assessment Difference DR-501 Original Application for Homestead and Related Tax Exemptions DR-501RVSH Certificate for Transfer of Homestead Assessment Difference

Certification Package:	October 22, 2021
Certification Letter to JAPC:	October 15, 2021
Hearing Information:	October 15, 2021
Notice of Correction::	September 24, 2021 (Vol. 47, No. 186, P. 4471)
Notice of Proposed Rule:	September 23, 2021 (Vol. 47, No. 185, PP. 4427-4428)
Cabinet Meeting for Hearing:	September 21, 2021
Notice of Public Meeting - Cabinet for Hearing:	September 10, 2021 (Vol. 47, No. 176, P. 4177)
Workshop Information:	December 9, 2020
Draft Rule Language:	December 9, 2020
Notice of Rule Development:	November 23, 2020 (Vol. 46, No. 228, pp. 5107)

Purpose: 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.