Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-9 - REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS › Part II - PETITIONS; REPRESENTATION OF THE TAXPAYER; SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE COMMUNICATION PROHIBITION; RECORD OF THE PROCEEDING, PETITIONS ON TRANSFER OF "PORTABILITY" ASSESSMENT DIFFERENCE; REMAINING ASSESSMENTS; RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER JUDICIAL PROCEEDINGS › Section 12D-9.028 - Petitions on Transfer of "Portability" Assessment Difference

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule section applies to the review
				  of denials of assessment limitation difference transfers or of the amount of an
				  assessment limitation difference transfer. No adjustment to the just, assessed
				  or taxable value of the previous homestead parcel may be made pursuant to a
				  petition under this rule.
(2) A
				  petitioner may file a petition with the value adjustment board, in the county
				  where the new homestead is located, to petition either a denial of a transfer
				  or the amount of the transfer, on Form DR-486PORT. Form DR-486PORT is adopted
				  and incorporated by reference in Rule
				  12D-16.002, F.A.C. Such petition
				  must be filed at any time during the taxable year on or before the 25th day
				  following the mailing of the notice of proposed property taxes as provided in
				  Section 194.011, F.S. If only a part of
				  a transfer of assessment increase differential is granted, the notice of
				  proposed property taxes shall function as notice of the taxpayer's right to
				  appeal to the board.
(3) The
				  petitioner may petition to the board the decision of the property appraiser
				  refusing to allow the transfer of an assessment difference, and the board shall
				  review the application and evidence presented to the property appraiser upon
				  which the petitioner based the claim and shall hear the petitioner on behalf of
				  his or her right to such assessment. Such petition shall be heard by an
				  attorney special magistrate if the board uses special magistrates.
(4) This subsection will apply to value
				  adjustment board proceedings in a county in which the previous homestead is
				  located. Any petitioner desiring to appeal the action of a property appraiser
				  in a county in which the previous homestead is located must so designate on
				  Form DR-486PORT.
(5) If the
				  petitioner does not agree with the amount of the assessment limitation
				  difference for which the petitioner qualifies as stated by the property
				  appraiser in the county where the previous homestead property was located, or
				  if the property appraiser in that county has not stated that the petitioner
				  qualifies to transfer any assessment limitation difference, upon the petitioner
				  filing a petition to the value adjustment board in the county where the new
				  homestead property is located, the board clerk in that county shall, upon
				  receiving the petition, send a notice using Form DR-486XCO, to the board clerk
				  in the county where the previous homestead was located, which shall reconvene
				  if it has already adjourned. Form DR-486XCO is adopted, and incorporated by
				  reference, in Rule 12D-16.002, F.A.C.
(6)
(a) If
				  a cross county petition is filed as described in subsection (5), such notice
				  operates as a timely petition and creates an appeal to the value adjustment
				  board in the county where the previous homestead was located on all issues
				  surrounding the previous assessment differential for the taxpayer involved.
				  However, the petitioner may not petition to have the just, assessed, or taxable
				  value of the previous homestead changed.
(b) The board clerk in the county where the
				  previous homestead was located shall set the petition for hearing and notify
				  the petitioner, the property appraiser in the county where the previous
				  homestead was located, the property appraiser in the county where the new
				  homestead is located, and the value adjustment board in that county, and shall
				  hear the petition.
(c) The board
				  clerk in the county in which the previous homestead was located must note and
				  file the petition from the county in which the new homestead is located. No
				  filing fee is required. The board clerk shall notify each petitioner of the
				  scheduled time of appearance. The notice shall be in writing and delivered by
				  regular or certified U.S. mail, or personal delivery, or delivered in the
				  manner requested by the petitioner on Form DR-486PORT, so that the notice shall
				  be received by the petitioner no less than twenty-five (25) calendar days prior
				  to the day of such scheduled appearance. The board clerk will have prima facie
				  complied with the requirements of this section if the notice was deposited in
				  the U.S. mail thirty (30) days prior to the day of such scheduled
				  appearance.
(d) Such petition shall
				  be heard by an attorney special magistrate if the value adjustment board in the
				  county where the previous homestead was located uses special magistrates. The
				  petitioner may attend such hearing and present evidence, but need not do so. If
				  the petitioner does not appear at the hearing, the hearing shall go forward.
				  The board or special magistrate shall obtain the petition file from the board
				  clerk. The board or special magistrate shall consider deeds, property appraiser
				  records that do not violate confidentiality requirements, and other documents
				  that are admissible evidence. The petitioner may submit a written statement for
				  review and consideration by the board or special magistrate explaining why the
				  "portability" assessment difference should be granted based on applications and
				  other documents and records submitted by the petitioner.
(e) The value adjustment board in the county
				  where the previous homestead was located shall issue a decision and the board
				  clerk shall send a copy of the decision to the board clerk in the county where
				  the new homestead is located.
(f)
				  In hearing the petition in the county where the new homestead is located, that
				  value adjustment board shall consider the decision of the value adjustment
				  board in the county where the previous homestead was located on the issues
				  pertaining to the previous homestead and on the amount of any assessment
				  reduction for which the petitioner qualifies. The value adjustment board in the
				  county where the new homestead is located may not hold its hearing until it has
				  received the decision from the value adjustment board in the county where the
				  previous homestead was located.