Skip menu navigation
Property

Amendment 1 Property Tax Administration

Portability FAQs and Other Information:

10% Non-Homestead Assessment Increase Limitation (updated 4/17/09)
These are draft responses to FAQs regarding the 10% non-homestead assessment increase limitation in ss. 193.1554 and 193.1555, F.S.  Comments and suggestions are requested by May 1, 2009. 

Homestead Portability FAQs (updated 8/12/08)
These FAQs contain general information offered by the Department to assist in the administration of Chapter 2007-339, Laws of Florida.

Calculation of Assessment Limitation Difference Transfer (Portability) Amount Examples
These examples are intended to illustrate how the transfer (portability) amount of a Save Our Homes assessment limitation difference may be calculated.

Tangible Personal Property FAQs (updated 10/08/08)
These FAQs contain general information offered by the Department to assist in the administration of Chapter 2007-339, Laws of Florida (SB 4D) and Chapter 2008-173, Laws of Florida (SB 1588).

Portability Data:

2008 Homestead Portability Impact Data
This spreadsheet contains data on 2008 homestead portability.

Property Tax Communications:

Informational E-mails and Memos
To Property Appraisers, Clerks of Court, Local Government Officials, and Other Interested Parties

Emergency Rules and Forms:

Emergency Rule 12DER08-32 through 12DER08-35
Revised emergency rules replace 12DER08-20 through 12DER08-23. These rules were effective on December 31, 2008.

Emergency Rule 12DER08-20 through 12DER08-26
Revised emergency rules to implement Chapter 2008-173, Laws of Florida (CS/SB 1588) were adopted on July 18, 2008.

The following forms were adopted by these emergency rules:

Document Title
DR-405W: Notice to Taxpayer Whose Tangible Personal Property Return was Waived in the Previous Year, N. 12/08
DR-486PORT: Petition to Value Adjustment Board - Transfer of Homestead Assessment Difference, N. 07/08
DR-486XCO: Cross-County Notice of Appeal and Petition - Transfer of Homestead Assessment Difference, N. 07/08
DR-490PORT: Notice of Denial of Transfer of Homestead Assessment Difference, N. 07/08.
DR-501RVSH: Certificate for Transfer of Homestead Assessment Difference, R. 12/08. (Updated 12/30/08)
DR-501T: Transfer of Homestead Assessment Difference, R. 12/08.
(Updated 12/30/08)

Change of Ownership of Control Form DR-430

Draft Rule Language
The draft outlines procedures to notify the property appraiser of change of ownership or control under section 6 of Chapter 2008-173, Laws of Florida (Senate Bill 1588), amending 193.1556, Florida Statutes. Please provide feedback by August 24, 2009 to SB4D@dor.state.fl.us.

Document Title File Format

Form DR-430: Change of Ownership of Control Form - This form is not required if a deed documenting the change of ownership or control is promptly recorded with the county clerk of court. This form may be used to notify the county property appraiser of a change of ownership or control of non-homestead property pursuant to Section 193.1556, Florida Statutes. This form may be used until the emergency rules are issued. (updated 08/09)

Please provide any comments or suggestions to SB4D@dor.state.fl.us.

If you are having trouble viewing the latest version of our forms, it may be your browser. Try the following steps to solve this problem: open Internet Explorer, select the Tools drop-down menu, and open Internet Options. On the General tab, look for "Settings...". Make sure "Every visit to the page" is selected, and press OK. Press the function key F5 to refresh your browser. Try reopening the form.

Name, Address, Legal File (NAL) and Name, Address, Personal File (NAP) Record Layouts

Documents available include a NAL file layout, NAP file layout, specifications for the comma delimited file and exemptions codes used to identify exemption amounts.

January 22, 2008 Workshop on Senate Bill 4D (SB 4D) Proposed Administrative Process

A workshop was held in Tallahassee, Florida on January 22, 2008 to receive comments and discuss the proposed administrative process for the potential implementation of SB 4D.

Amendment 1 Laws and Legislation