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DR 486PORT R. 07-16 VAB petition portability

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The document is a petition to the Value Adjustment Board (VAB) for the transfer of homestead assessment difference, requesting a hearing. It outlines the rights of the petitioner, including the option for an informal conference with the property appraiser and details on how to file the petition, including necessary information about taxpayer and property details, reasons for the petition, and signature requirements. The document emphasizes that it does not authorize adjustments to previous homestead values and provides guidelines for evidence exchange and representation.

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What is a vab petition in Florida?

Value Adjustment Boards The value adjustment board (VAB) is an independent forum for property owners to. appeal their property value or a denial of an exemp�on, classifica�on, or tax deferral. Each county has a value adjustment board.

At what age do seniors stop paying property taxes in Florida?

Senior Exemption Information The property must qualify for a homestead exemption. At least one homeowner must be 65 years old as of January 1. Total Household Adjusted Gross Income for everyone who lives on the property cannot exceed statutory limits.

How long does Florida portability last?

You have up to three years to transfer the previous assessment difference to a new homesteaded property. The applicant must establish the homestead exemption on the new property within three assessment years (three January 1st) after abandoning the homestead exemption on the previous property.

How does Florida homestead portability work?

The Florida Save Our Homes provision allows a homeowner to port or transfer all or a portion of the tax benefit, up to $500,000. If your new home has a higher Just (Market) Value than your prior residence, the portability amount is determined by subtracting the Assessed Value of the former home from its market value.

How do I transfer my homestead exemption from one property to another in Florida?

You cannot transfer your homestead exemption when you move from a previous Florida homestead to a new Florida homestead. However, you may be able to transfer all or part of your homestead assessment difference.