08/17/2022 VAB - Laserfiche WebLink

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4. The person establishes a new homestead on the property by January 1 of the year they are applying for the transfer. (b) Under Section 193.155(8), F.S., the transfer is only available from a prior homestead for which a person previously received a homestead exemption. For these rules: 1. If spouses owned and both permanently resided on a previous homestead, each is considered to have received the homestead exemption, even if only one of them applied for the homestead exemption on the previous homestead. 2. For joint tenants with rights of survivorship and for tenants in common, those who qualified for and received thelexemption on a previous homestead are considered to have received the exemption. The Petitioner has not demonstrated by a preponderance of the evidence that the property at issue in the instant matter is entitled to the relief that the Petitioner is seeking and has not demonstrated by a preponderance of the evidence that the parcel at issue survives the statutory tests of the'following: Florida Statute 193.155. Additionally, a preponderance of the evidence shows that the Petitioner has not shown that the Petitioner has not overcome the requirement of the following documents which must be executed by the ex-spouse: 1. DESIGNATION OF OWNERSHIP SHARES OF ABANDONED HOMESTEAD, Form DR-501TS. 2. Form DR -501T, Transfer of Homestead Assessment Difference. What is persuasive is the following: that the portability of the homestead differential cap, the "save our homes" cap differential allows for the taxpayers to "port" or take with them the homestead exemption assessment differential to their new residence once the taxpayer has sold the old residence or has abandoned the old residence. But a preponderance of the evidence shows that the relevant issue and persuasive issue before this Attorney Special Magistrate in the instant matter is one of abandonment of the prior residence, and what would constitute abandonment of the prior residence to satisfy Florida Statute 193.155 (f) or (g) and would also comport with Florida Department of Revenue Code 12D-8.0065 Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications subsection (2) where you may take the homestead differential cap with you to the new home, but you must abandon the old house. Moreover, a preponderance of the evidence is persuasive in the instant denial that the Form DR-501TS, "Designation of Ownership shares of Abandoned Homestead" while is essential to the resolution to the instant petition, was not executed by the parties (the Petitioner and the now ex-spouse) as part of the divorce proceedings as 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 Petitioner. A preponderance of the evidence also shows that the relief that the Petitioner is seeking may be able to be resolved in Escambia County Family Law Court by re -opening the matter to seek the relief that the Petitioner is seeking in this instant matter. -30-