08/17/2022 VAB - Laserfiche WebLink

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Testified that Florida Statute 193.155 (8) is the same as the Florida Constitution. Testified that abandonment is the key in these two sections. Testified that with two or more persons abandoning the property, the split is based upon the ownership share. Testified that during the divorce proceedings, the husband and wife can designate a portion of the portability differential that will go to the respective spouses. However, if not designated by the parties, there is a default; that being that each party/spouse will take 50% unless in the divorce decree there is an agreement to something different. Testified that in the instant matter, the form available to designate the ownership share of the portability differential that would go to the respective spouses was not filled out and executed and as a result, there is no ownership share designated as part of the divorce. So, in this case you have to go the default mechanism that each former spouse can take 50% subject to the prior homestead property being abandoned as per Florida Statute 193.155 (f) or (g) where the husband and wife may designate the ownership share by filling out the form which did not happen here. Testified that one of the owners may stay in the house and come to the property appraiser and declare that they want to abandon and the document allows for the homestead difference to be split with the person who is moving away and allows for the remaining interest to stay with the person in the prior home/property. Testified to Florida Revenue Rule 12D-8.0065 (2) where you may take the homestead differential cap with you to the new home, but you must abandon the old house. Testified that in the instant matter: the divorced spouse stayed in the old house and did not complete the ownership form that transferred the assessment differential form in conjunction with the dissolution proceedings, nor has the spouse that remained in the house done the temporary or voluntary abandonment application to allow 50% of the assessment differential to go to the divorced husband. Testified that the husband would argue that he is entitled to 50% of the assessment differential but in order to do that you have to take away from the prior homestead and the person that is in the property has not cooperated and did not execute the form to designate the ownership shares and the spouse that has stayed,in the house has not done the temporary abandonment and re-application as required having the abandonment of the prior homestead. Testified that the question is can the Petitioner get the 50% share when the spouse who has stayed in the house has refused to sign the document and refused to cooperate? There is nothing in the statute to carve out;and exception. Testified that no matter if you were tenants in common, joint tenants with the right of survivorship, or tenants by the entirety, there must be a complete and total abandonment of the prior homestead. Testified that the relevant forms (DR-501TS) and the (DR 501T) should have been executed before the divorce which functions as allowing for the complete and total abandonment of the prior homestead. William Hyni acki: Testified that the property appraiser's office cannot do it (grant the "complete abandonment") without the documents executed. The documents must be executed by the ex-spouse. They are: 1. DESIGNATION OF OWNERSHIP SHARES OF ABANDONED HOMESTEAD, Form DR-501TS. I I -26-