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:	A hearing will be held, if requested in writing, at 10:00 a.m., on October 15, 2021, in Room 1220, Building 2, 2450 Shumard Oak Boulevard in Tallahassee. An agenda and materials for the hearing are available below.

Forms:	DR-490PORT Petition to The Value Adjustment Board Transfer of Homestead Assessment Difference - Request for Hearing DR-501 Original Application for Homestead and Related Tax Exemptions DR-501RVSH Certificate for Transfer of Homestead Assessment Difference

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.