Amendment 1 Implementation Information
This page may be revised frequently. Last updated on April 10, 2008
Property Tax Communications on Amendment 1
A list of communications concerning Amendment 1 sent out by the Department of Revenue.
Documents Available Relating to Amendment 1
BENEFITS:
PORTABILITY:
If you received the homestead exemption in 2007 on a home that you sold or otherwise abandoned during 2007 and have purchased a new home by January 1, 2008, you are eligible to take some or all of the benefit of "Save our Homes" to your new home. In order to receive this benefit, you must apply by March 1, 2008 to your property appraiser for your new homestead exemption and for the transfer of the "Save Our Homes" benefit to your new homestead for 2008.
Forms:
Documents:
- DR-501T: PDF | Print Fillable PDF
Portability Application Form (N. 1/30/08)- DR-501R: PDF | Print Fillable PDF
Certificate for Transfer of Homestead Assessment Difference (N.1/30/08)ADDITIONAL HOMESTEAD EXEMPTION:
Homeowners that are currently receiving the homestead exemption will automatically receive the increased homestead exemption. No action is necessary.
- Summary of Administrative Process for the Additional $25,000 Homestead Exemption Contained in Senate Bill 4D (2/15/08)
- Additional Homestead Exemption Frequently Asked Questions (2/20/08)
$25,000 TANGIBLE PERSONAL PROPERTY EXEMPTION:
Tangible personal property taxes apply only to certain taxpayers in Florida - typically businesses and certain owners of mobile homes. The tax does not apply to homesteaded property. In order to receive the $25,000 exemption for tangible personal property, taxpayers subject to the tax must file a tangible personal property return with their property appraiser by April 1, 2008.
- Summary of Administrative Process for the Tangible Personal Property Exemption Contained in Senate Bill 4D (2/15/08)
- Tangible Personal Property Exemption Frequently Asked Questions (2/20/08)
10% ASSESSMENT LIMITATION FOR CERTAIN RESIDENTIAL AND NON-RESIDENTIAL PROPERTY:
The 10% limitation does not apply until next year. No application is necessary for 2008.
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.
- NAL File Layout (3/26/08)
- NAP File Layout (3/26/08)
- Specifications for Comma Delimited File (3/26/08)
- Exemption Codes - NAL (3/26/08)
- Exemption Codes - NAP (3/26/08)
AMENDMENT 1 EMERGENCY RULES
- Emergency rules (3/26/08)
Rules for administering chapter 2007-339, L.O.F. (SB 4D)PROPOSED DR-489 SERIES RECAPITULATION FORMS:
- Proposed DR-489 Form (3/28/08)
These proposed forms include revisions based on the recently approved Amendment 1. Comments on the forms have been requested by April 9, 2008.
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.
- Meeting Notice
- Agenda
- E-mail from James McAdams to property appraisers and other interested parties
1/18/08 Department of Revenue e-mail from James McAdams RE: Workshop on Proposed Administrative Process for Potential SB 4D Implementation- Transcript
Amendment 1 Laws and Legislation
- Enrolled SJR 2D - Property Tax Reform Constitutional Amendment
- Enrolled SB 4D - Property Tax Reform Law
- Enrolled SB 6D - Special Election held on January 29, 2008
- Frequently Asked Questions (11/26/07): Contains general information offered by the Department concerning the proposed constitutional amendment, SJR 2-D, Chapter 2007-339, Laws of Florida