The Portability Process. A County Perspective. FCIAAO Annual Conference Hutchinson Island Marriott October 30, 2008. Presented by:. Debbie Morawski, Martin County Marsha Coleman, Citrus County Erin Moore, Pinellas County Brenda Dye, Palm Beach County. Process.
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A County Perspective
FCIAAO Annual Conference
Hutchinson Island Marriott October 30, 2008
So we created 3 separate files
One file for applicants who moved within Martin county
One file for applicants who moved to Martin County from another county
One file for applicants who moved from Martin to another county
Port, porting, re-port, ported
These words used in sentences by taxpayers: Really they did.
How much will my taxes be if I port my homestead when I retire in 5 years?
I want to do that porting thing.
Can I re-port my same homestead?
I haven’t been ported yet. How do I do that?
I want to move my taxes from my old home to my new home. How do I do that?
The Art of Porting
Creative taxpayer in our county figured out that if they abandon their hx, file a new hx application, apply to port differential from 2007, she would have an additional benefit of $50,000.
A1A (Amendment 1 Anonymous)
Does anyone have any questions?
Mike and Leanne –
2 people fed up with the “big” city land.
After 25 years in the house that they built…
they moved to Citrus County and had no guilt!
Citrus County Employee “What was your last address?”
Mike and Leanne “We just moved from “Big” City Florida
The astute Property Appraiser employee hands Mike and Leanne a DR-501T so that they can file for Portability
The portability application is then attached to the Homestead Application and it is all sent over to the Exemptions Department for review
The paperwork finally makes it to the Exemptions Department, where it gets reviewed and …….an eagle eye spots the DR-501T attached and carefully fills out the DR-501RVSH to submit to “Big” City FL
The DR-501RVSH is then sent over to the old county by way of
Within 14 days information is received back from “Big” City FL about the DR-501RVSH
Everyone is happy when portability is able to be used and the amount is to the property owners liking
The property owner will not be happy when a DR-490 PORT arrives at their house prior to July 1st
Did not have Homestead for the prior year (or for 2009 and later – one of the last 2 years)
Did not abandon the prior homestead
Property did not get “reassessed”
Did not qualify for Homestead
Did not have a value to port (we sent a letter for 2008)
We just did not feel like giving it to them
We didn’t want to do the work
We should have informed them a year ago that they should not file for homestead as something better was going to be in place for 2008
Some of us would like
to be able to disappear
going to VAB
The notice of Denial of Transfer of Homestead Assessment Difference (DR-490PORT) is sent to the property owner
Denial sent prior to July 1st per Rule 12DER08-25
The property owner files the DR-486PORT and waits for their day in court (or at least some people feel that way)
Once the petition is received, the Property Appraiser will make an attempt to resolve the issue prior to VAB…..unfortunately this will not always work out
All of the paperwork that relates to this petition is gathered, copied and compiled into a folder to be presented at the hearing
“I have had homestead for 20 years …you should have told me that Portability was coming – you knew that it was going to pass”
“I really moved in after the date that I put on my homestead application so I should be eligible now”
“I am being discriminated against”
“Take the homestead off for 2007 here and I will get it back at my old house….someone told me that I could do that and you just won’t let me”
“The old county took off my homestead for last year (2007) and I didn’t want to complain about it”
“I didn’t read what I was signing”
“The law was voted on in 2008 but was effective in 2007….”
“I have been a life long resident of FL, gave up my homestead 10 years ago and rented until 2 years ago….I should be able to get that difference”
Both sides give the Special Magistrate the relevant information
The property owner (now petitioner) will let us know why they should be able to use the portability
The Property Appraiser will say why they are not eligible for the portability
The Magistrate will let everyone know where the law stands on the subject
“Once you have rung that bell, you can’t undo it!”
We can’t predict the future…
and won’t use her 50%. Why can’t I have the whole amount??”
Joe, a single man:Prior home just value $ 350,000Prior home assessed value $ 150,000Save Our Homes benefit $ 200,000 Joe and his sister Mary as tenants in common buy a new home. Mary does not live there.New home just value $ 375,000How much does Joe get to port if Mary does not apply for homestead exemption?
Joe’s ½ interest in new home $ 187,500
Just value of prior home $ 350,000
This is a “Downsize”!
(Just value of interest in new home / Just value of interest in prior home) x SOH benefit of prior home
($187,500 / $350,000) x $200,000 = $ 107,142.86
Pinellas County’s Process for Demos:
2007 Assessed Value $ 165,800
2008 New Construction $ 381,800
2008 Assessed Value $ 547,600
What the Property Owner Figured Out:
2008 Market Value $ 801,100
2007 SOH Benefit - $ 319,200
2008 Assessed Value $ 481,900
FCIAAO Annual Conference
Hutchinson Island Marriott October 30, 2008
The portability button is on each homestead applicant.
This window opens when the portability button is clicked
Palm Beach County’s system of tracking portability applications
2008 Portability applications
Porting within PBC 2,953
Porting into PBC 1,064
Porting out of PBC 1,178
Total port applications 5,195
Of the 5,195 total applications, we had 548 which
were granted but had zero value portability.
This is the form the taxpayer completes.
#1 The field:
(new) “Parcel ID number” is left blank or is the same as the previous parcel ID number.
#2 The field:
(previous) “Parcel ID number” is left blank or is the same as the new parcel ID number.
#3 The field:
“Date sold or no longer used as your homestead”
is very confusing to applicants. Even though the field indicates “no longer used as your homestead”, applicants often put the sale date which could be in 2008.
#4 The section: “Step 4”
Field: “owner not applying for new homestead” is left blank
Field: “Did any of the owners remain” neither box was checked.
This form is completed by the previous county.
Portability applications that
are denied are flagged with a
“D” in the status field.
Once the parcel has been flagged for denial, this screen allows a denial letter to be printed based on the Report Code entered.
We had 5 letters depending on the reason for the denial.
Sample denial letter. The body of the letter is the same for each denial type. The reason for the denial changes depending on the Report Code that is keyed.
Denial reasons used:
You did not meet statutory requirements, specifically: You did not have a 2007 Homestead Exemption on the previous homestead address given.
The information provided on your application for homestead portability was incomplete and could not be verified, specifically: No previous homestead information was given.
You did not meet statutory requirements, specifically: The Homestead Exemption is still being claimed on your previous homestead address.
You did not meet statutory requirements, specifically: Homestead portability applies to new homestead properties. Your Homestead Exemption was established in a prior year.
You did not meet statutory requirements, specifically: You did not establish your new homestead within the required time, or do not qualify for homestead exemption.
Denial form from DOR
This form will be used for denials in Palm Beach County beginning with the 2009 tax roll.
Our I.T. Department is programming our system to generate this form with the appropriate boxes checked based on the Report Code entered in our tracking system.
The following fields will be auto-filled with information from various system tables:
To: Property owner name and address
From: Property Appraiser contact
Previous homestead information
New homestead information.