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:	The Department did not receive a request for the December 9, 2020 workshop. Therefore, the workshop has been canceled. The Department will post further updates as they become available.

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

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.