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Senator Haridopolos moved the following amendment:

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     Senate Amendment (with title amendment)

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     Delete line(s) 342-483

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and insert:

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     (e) For purposes of receiving an assessment reduction

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pursuant to this subsection, a person entitled to assessment

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under this section may abandon his or her homestead even though

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it remains his or her primary residence by notifying the property

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appraiser of the county where the homestead is located. This

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notification must be in writing and delivered at the same time as

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or before timely filing a new application for homestead exemption

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on the property.

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     (f)(e) In order to have his or her homestead property

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assessed under this subsection, a person must file a form

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provided by the department as an attachment to the application

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for homestead exemption. The form, which must include a sworn

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statement attesting to the applicant's entitlement to assessment

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under this subsection, shall be considered sufficient

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documentation for applying for assessment under this subsection.

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provide to the property appraiser a copy of his or her notice of

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proposed property taxes for an eligible prior homestead or other

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similar documentation at the same time he or she applies for the

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homestead exemption, and must sign a sworn statement, on a form

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prescribed by the department, attesting to his or her entitlement

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to the assessment. The department shall require by rule that the

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required form documentation be submitted with the application for

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homestead exemption application under the timeframes and

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processes set forth in chapter 196 to the extent practicable, and

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that the filing of the statement be supported by copies of such

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notices.

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     (g)1. If the previous homestead was located in a different

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county than the new homestead, the property appraiser in the

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county where the new homestead is located must transmit a copy of

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the completed form together with a completed application for

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homestead exemption to the property appraiser in the county where

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the previous homestead was located. If the previous homesteads of

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applicants for transfer were in more than one county, each

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applicant from a different county must submit a separate form.

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     2. The property appraiser in the county where the previous

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homestead was located must return information to the property

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appraiser in the county where the new homestead is located by

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April 1 or within 2 weeks after receipt of the completed

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application from that property appraiser, whichever is later. As

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part of the information returned, the property appraiser in the

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county where the previous homestead was located must provide

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sufficient information concerning the previous homestead to allow

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the property appraiser in the county where the new homestead is

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located to calculate the amount of the assessment limitation

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difference which may be transferred and must certify whether the

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previous homestead was abandoned and has been or will be

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reassessed at just value or reassessed according to the

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provisions of this subsection as of the January 1 following its

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abandonment.

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     3. Based on the information provided on the form from the

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property appraiser in the county where the previous homestead was

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located, the property appraiser in the county where the new

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homestead is located shall calculate the amount of the assessment

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limitation difference which may be transferred and apply the

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difference to the January 1 assessment of the new homestead.

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     4. All property appraisers having information-sharing

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agreements with the department are authorized to share

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confidential tax information with each other pursuant to s.

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195.084, including social security numbers and linked information

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on the forms provided pursuant to this section.

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     5. The transfer of any limitation is not final until any

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values on the assessment roll on which the transfer is based are

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final. If such values are final after tax notice bills have been

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sent, the property appraiser shall make appropriate corrections

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and a corrected tax notice bill shall be sent. Any values that

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are under administrative or judicial review shall be noticed to

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the tribunal or court for accelerated hearing and resolution so

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that the intent of this subsection may be carried out.

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     6. If the property appraiser in the county where the

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previous homestead was located has not provided information

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sufficient to identify the previous homestead and the assessment

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limitation difference is transferable, the taxpayer may file an

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action in circuit court in that county seeking to establish that

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the property appraiser must provide such information.

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     7. If the information from the property appraiser in the

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county where the previous homestead was located is provided after

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the procedures in this section are exercised, the property

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appraiser in the county where the new homestead is located shall

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make appropriate corrections and a corrected tax notice and tax

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bill shall be sent.

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     8. This subsection does not authorize the consideration or

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adjustment of the just, assessed, or taxable value of the

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previous homestead property.

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     9. The property appraiser in the county where the new

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homestead is located shall promptly notify a taxpayer if the

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information received, or available, is insufficient to identify

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the previous homestead and the amount of the assessment

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limitation difference which is transferable. Such notification

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shall be sent on or before July 1 as specified in s. 196.151.

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     10. The taxpayer may correspond with the property appraiser

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in the county where the previous homestead was located to further

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seek to identify the homestead and the amount of the assessment

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limitation difference which is transferable.

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     11. If the property appraiser in the county where the

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previous homestead was located supplies sufficient information to

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the property appraiser in the county where the new homestead is

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located, such information shall be considered timely if provided

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in time for inclusion on the notice of proposed property taxes

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sent pursuant to ss. 194.011 and 200.065(1).

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     12. If the property appraiser has not received information

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sufficient to identify the previous homestead and the amount of

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the assessment limitation difference which is transferable before

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mailing the notice of proposed property taxes, the taxpayer may

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file a petition with the value adjustment board in the county

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where the new homestead is located.

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     (h) Any person who is qualified to have his or her property

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assessed under this subsection and who fails to file an

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application by March 1 may file an application for assessment

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under this subsection and may, pursuant to s. 194.011(3), file a

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petition with the value adjustment board requesting that an

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assessment under this subsection be granted. Such petition may be

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filed at any time during the taxable year on or before the 25th

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day following the mailing of the notice by the property appraiser

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as provided in s. 194.011(1). Notwithstanding s. 194.013, such

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person must pay a nonrefundable fee of $15 upon filing the

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petition. Upon reviewing the petition, if the person is qualified

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to receive the assessment under this subsection and demonstrates

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particular extenuating circumstances judged by the property

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appraiser or the value adjustment board to warrant granting the

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assessment, the property appraiser or the value adjustment board

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may grant an assessment under this subsection. For the 2008

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assessments, all petitioners for assessment under this subsection

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shall be considered to have demonstrated particular extenuating

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circumstances.

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     (i) Any person who is qualified to have his or her property

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assessed under this subsection and who fails to timely file an

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application for his or her new homestead in the first year

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following eligibility may file in a subsequent year. The

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assessment reduction shall be applied to assessed value in the

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year the transfer is first approved, and refunds of tax may not

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be made for previous years.

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     (j) The property appraisers of the state shall, as soon as

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     Delete line(s) 15-17

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and insert:

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assessed at less than just value;

4/9/2008  2:16:00 PM     26-07095-08