Florida Proposed Rules
| Rule Number: | 12D-8.0064 |
| Rule Title: | Assessments; Correcting Errors in Assessments of a Homestead |
| Next Step: | At the December 17, 2024, meeting, the Governor and Cabinet approved the Department's request to adopt these rules, if the substance of the proposed
rules remain unchanged upon reaching the date applicable for final adoption. The Department will file the rule for certification with the Department of State on March 7, 2025. The rule will be effective on March 27, 2025. |
| Certification Package: | March 7, 2025 |
| Certification Letter to JAPC: | February 27, 2025 |
| Public Comments: | January 23, 2025 |
| Hearing Transcript: | January 15, 2025 |
| Hearing Information: | January 15, 2025 |
| Notice of Proposed Rule: | December 20, 2024 (Vol. 50, No. 247) |
| Cabinet Meeting for Hearing: | December 17, 2024 |
| Notice of Correction: | December 12, 2024 (Vol. 50. No. 241) |
| Notice of Public Meeting - Cabinet for Hearing: | December 11, 2024 (Vol. 50. No. 240) |
| Workshop Information: | July 9, 2024 |
| Draft Rule Language: | July 9, 2024 |
| Notice of Rule Development: | June 20, 2024 (Vol. 50, No. 121) |
Purpose:
The purpose of the draft amendments to Rule 12D-8.0064, F.A.C., is to implement statutory amendments that provide the procedure for calculating liens on portions
of homestead property as described in section 193.155(10), F.S., relating to the assessment increase limitation, section 193.703(7), F.S., relating to parent or
grandparent living quarters, section 196.075(9), F.S., relating to the homestead exemption for persons 65 and older, and sections 196.011(9), F.S., and
196.161(1)(b), F.S., relating to the homestead exemption. These statutes were amended by Chapter 2024-158, L.O.F., sections 4, 7, 9 11, 12 and 17, to set forth
new procedures beginning in 2025 in certain circumstances where property improperly received one of the previously listed exemptions or assessment limitations.
The amendments also require property appraisers to provide a property owner with notice of the reason why the owner is not entitled to an exemption, assessment
limitation, or reduction in assessment and how back taxes, interest, and penalties due are calculated.
The draft amendments also implement the Florida Supreme Court's short order to upholding the Third DCA's opinion and the Monroe County circuit court in the
Russell vs. Hassett case, 373 So.3d 1242 (2023), applying the ten percent assessment increase limitation to the property appraiser's retroactive homestead
revocation liens. The draft amendments also provide that when property improperly receives a homestead exemption or limitation, the property must be reassessed
at just value before it can receive the benefit of the ten percent limitation in subsequent tax years.
