Florida Regulations 12D-8.0065: Transfer of Homestead Assessment Difference; “Portability”; Sworn Statement Required; Denials; Late Applications
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(1) For purposes of this rule, the following definitions apply.
(a) The “”previous property appraiser”” means the property appraiser in the county where the taxpayer’s previous homestead property was located.
(b) The “”new property appraiser”” means the property appraiser in the county where the taxpayer’s new homestead is located.
(c) The “”previous homestead”” means the homestead which the assessment difference is being transferred from.
(d) The “”new homestead”” means the homestead which the assessment difference is being transferred to.
(e) “”Assessment difference”” means the difference between assessed value and just value attributable to Florida Statutes § 193.155
(2) Florida Statutes § 193.155(8), provides the procedures for the transfer of the homestead assessment difference to a new homestead, within stated limits, when a previous homestead is abandoned. The amount of the assessment difference is transferred as a reduction to the just value of the interest owned by persons that qualify and receive homestead exemption on a new homestead.
(a) This rule sets limits and requirements consistent with Florida Statutes § 193.155(8) A person may apply for the transfer of an assessment difference from a previous homestead property to a new homestead property if:
1. The person received a homestead exemption on the previous property on January 1 of one of the last three years before establishing the new homestead; and,
2. The previous property was abandoned as a homestead after that January 1; and,
3. The previous property was, or will be, reassessed at just value or assessed under Florida Statutes § 193.155(8), as of January 1 of the year after the year in which the abandonment occurred subject to Subsections 193.155(8) and 193.155(3), F.S; and,
4. The person establishes a new homestead on the property by January 1 of the year they are applying for the transfer.
(b) Under Florida Statutes § 193.155(8), 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 the exemption on a previous homestead are considered to have received the exemption.
(3)(a) To apply for portability, the person must file Form DR-501T, Transfer of Homestead Assessment Difference, (incorporated by reference in Fl. Admin. Code R. 12D-16.002, https://www.flrules.org/Gateway/reference.asp?No=Ref-05793), including a sworn statement, by March 1. Form DR-501T is submitted as an attachment to Form DR-501, Original Application for Ad Valorem Tax Exemption, (incorporated by reference in Fl. Admin. Code R. 12D-16.002, https://www.flrules.org/Gateway/reference.asp?No=Ref-05793).
(b) If the person meets the qualifications and wants to designate the ownership share of the assessment difference to be attributed to him or her as spouses for transfer to the new homestead, he or she must also file a copy of Form DR-501TS, Designation of Ownership Shares of Abandoned Homestead (incorporated by reference in Fl. Admin. Code R. 12D-16.002, https://www.flrules.org/Gateway/reference.asp?No=Ref-05793) that was already filed with the previous property appraiser as described in subsection (5).
(4) Within the limitations for multiple owners in subsection (5), the total which may be transferred is limited as follows:
(a) Upsizing — When the just value of the new homestead equals or is greater than the just value of the previous homestead, the maximum amount that can be transferred is $500,000.
(b) Downsizing — When the just value of the new homestead is less than the just value of the previous homestead, the maximum amount that can be transferred is $500,000. Within that limit, the amount must be the same proportion of the new homestead’s just value as the proportion of the assessment difference was of the previous homestead’s just value.
(5)(a) Transferring without splitting or joining – When two or more persons jointly abandon a single previous homestead and jointly establish a new homestead, the provisions for splitting and joining below do not apply if no additional persons are part of either homestead. The maximum amount that can be transferred is $500,000.
(b) Splitting — When two or more people who previously shared a homestead abandon that homestead and establish separate homesteads, the maximum total amount that can be transferred is $500,000. Within that limit, each person who received a homestead exemption and is eligible to transfer an amount is limited to a share of the previous homestead’s difference between assessed value and just value. The shares of the persons that received the homestead exemption cannot total more than 100 percent.
1. For tenants in common, this share is the difference between just value and assessed value for the tenant’s proportionate interest in the property. This is the just value of the tenant’s interest minus the assessed value of the tenant’s interest.
2. For joint tenancy with right of survivorship and for spouses, the share of the homestead assessment difference is the difference between the just value and the assessed value of the owner’s share of the homestead portion of the property. This is the difference between the just value and the assessed value of the homestead portion of the property, divided by the number of owners that received the exemption, unless another interest share is on the title. In that case, the portion of the amount that may be transferred is the difference between just value and assessed value for the owner’s stated share of the homestead portion of the property.
3. Subparagraphs (5)(b)1. and (5)(b)2., do not apply if spouses abandon jointly titled property and designate their respective ownership shares by completing and filing Form DR-501TS. When a complete and valid Form DR-501TS is filed as provided in this subparagraph, the designated ownership shares are irrevocable.
If spouses abandon jointly titled property and want to designate their respective ownership shares they must:
a. Be married to each other on the date the jointly titled property is abandoned.
b. Each execute the sworn statement designating the person’s ownership share on Form DR-501TS.
c. File a complete and valid Form DR-501TS with the previous property appraiser before either person applies for portability on Form DR-501T with the new property appraiser.
d. Include a copy of Form DR-501TS with the homestead exemption application filed with the new property appraiser as described in subsection (3).
4. Except when a complete and valid designation Form DR-501TS is filed, the shares of the assessment difference cannot be sold, transferred, or pledged to any taxpayer. For example, if spouses divorce and both abandon the homestead, they each take their share of the assessment difference with them. The property appraiser cannot accept a stipulation otherwise.
(c) Joining – When two or more people, some of whom previously owned separate homesteads and received a homestead exemption, join together to qualify for a new homestead, the maximum amount that can be transferred is $500,000. Within that limit, the amount that can be transferred is limited to the highest difference between just value and assessed value from any of the persons’ previous homesteads.
(6) Abandonment.
(a) To transfer an assessment difference, a homestead owner must abandon the homestead before January 1 of the year the new application is made.
(b) In the case of joint tenants with right of survivorship, if only one owner moved and the other stayed in the original homestead, the homestead would not be abandoned. The person who moved could not transfer any assessment difference.
(c) To receive an assessment reduction under Florida Statutes § 193.155(8), a person may abandon his or her homestead even though it remains his or her primary residence by providing written notification to the property appraiser of the county where the homestead is located. This notification must be delivered before or at the same time as the timely filing of a new application for homestead exemption on the property. This abandonment will result in reassessment at just value as provided in subparagraph (2)(a)3. of this rule.
(7) Only the difference between assessed value and just value attributable to Florida Statutes § 193.155, can be transferred.
(a) If a property has both the homestead exemption and an agricultural classification, a person cannot transfer the difference that results from an agricultural classification.
(b) If a homeowner has a homestead and is receiving a reduction in assessment for living quarters for parents or grandparents under Florida Statutes § 193.703, the reduction is not included in the transfer. When calculating the amount to be transferred, the amount of that reduction must be added back into the assessed value before calculating the difference.
(8) Procedures for property appraiser:
(a) If the previous homestead was in a different county than the new homestead, the new property appraiser must transmit a copy of the completed Form DR-501T with a completed Form DR-501 to the previous property appraiser. If the previous homesteads of applicants applying for transfer were in more than one county, each applicant from a different county must fill out a separate Form DR-501T.
1. The previous property appraiser must complete Form DR-501RVSH, Certificate for Transfer of Homestead Assessment Difference (incorporated by reference in Fl. Admin. Code R. 12D-16.002, https://www.flrules.org/Gateway/reference.asp?No=Ref-05793). By April 1 or within two weeks after receiving Form DR-501T, whichever is later, the previous property appraiser must send this form to the new property appraiser. As part of the information returned on Form DR-501RVSH, the previous property appraiser must certify that the amount transferred is part of a previous homestead that has been or will be reassessed at just value as of January 1 of the year after the year in which the abandonment occurred as described in subparagraph (2)(a)3., of this rule.
2. Based on the information provided on Form DR-501RVSH from the previous property appraiser, the new property appraiser calculates the amount that may be transferred and applies this amount to the January 1 assessment of the new homestead for the year for which application is made.
(b) If the transfer is from the same county as the new homestead, the property appraiser retains Form DR-501T. Form DR-501RVSH is not required. For a person that applied on time for the transfer of assessment difference, the property appraiser updates the ownership share information using the share methodology in this rule.
(c) The new property appraiser must record the following in the assessment roll submitted to the Department according to Florida Statutes § 193.1142, for the year the transfer is made to the homestead parcel:
1. Flag for current year assessment difference transfer,
2. Number of owners among whom the previous assessment difference was split. Enter 1 if previous difference was not split,
3. Assessment difference value transferred,
4. County number of previous homestead,
5. Parcel ID of previous homestead,
6. Year from which assessment difference value was transferred.
(d) Property appraisers that have information sharing agreements with the Department are authorized to share confidential tax information with each other under Florida Statutes § 195.084, including social security numbers and linked information on Forms DR-501, DR-501T, and DR-501RVSH.
(9)(a) The transfer of an assessment difference is not final until all values on the assessment roll on which the transfer is based are final. If the values are final after the procedures in these rules are exercised, the property appraiser(s) must make appropriate corrections and send a corrected assessment notice. Any values that are in administrative or judicial review must be noticed to the tribunal or court for accelerated hearing and resolution so that the intent of Florida Statutes § 193.155(8), may be fulfilled.
(b) This rule does not authorize the consideration or adjustment of the just, assessed, or taxable value of the previous homestead property.
(10) Additional provisions.
(a) If the information from the previous property appraiser is provided after the procedures in this section are exercised, the new property appraiser must make appropriate corrections and send a corrected assessment notice.
(b) The new property appraiser must promptly notify a taxpayer if the information received or available is insufficient to identify the previous homestead and the transferable amount. For a timely filed application, this notice must be sent by July 1.
(c) If the previous property appraiser supplies enough information to the new property appraiser, the information is considered timely if provided in time to include it on the notice of proposed property taxes sent under Sections 194.011 and 200.065(1), F.S.
(d) If the new property appraiser has not received enough information to identify the previous homestead and the transferable amount in time to include it on the notice of proposed property taxes, the taxpayer may file a petition with the value adjustment board in the county of the new homestead.
(11) Denials.
(a) If the applicant is not qualified for transfer of any assessment difference, the new property appraiser must send Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, (incorporated by reference in Fl. Admin. Code R. 12D-16.002) to the applicant by July 1 and include the reasons for the denial.
(b) Any property appraiser who sent a notice of denial by July 1 because he or she did not receive sufficient information to identify the previous homestead and the amount which is transferable, must grant the transfer after receiving information from the previous property appraiser showing the taxpayer was qualified, if the new property appraiser determines the taxpayer is otherwise qualified. If a petition was filed based on a timely application for the transfer of an assessment difference, the value adjustment board shall refund the taxpayer the petition filing fee.
(c) Petitions of denials may be filed with the value adjustment board as provided in Fl. Admin. Code R. 12D-9.028
(12) Late applications.
(a) Any person qualified to have property assessed under Florida Statutes § 193.155(8), who fails to file for a new homestead on time in the first year following eligibility may file in a subsequent year. The assessment reduction must be applied to assessed value in the year the transfer is first approved. A refund may not be given for previous years.
(b) Any person who is qualified to have his or her property assessed under Florida Statutes § 193.155(8), who fails to file an application by March 1, may file an application for assessment under that subsection and, under Florida Statutes § 194.011(3), may file a petition with the value adjustment board requesting the assessment be granted. The petition may be filed at any time during the taxable year by the 25th day following the mailing of the notice by the property appraiser as provided in Florida Statutes § 194.011(1) In spite of Florida Statutes § 194.013, the person must pay a nonrefundable fee of $15 when filing the petition, as required by paragraph (j), of Florida Statutes § 193.155(8) After reviewing the petition, the property appraiser or the value adjustment board may grant the assessment under Florida Statutes § 193.155(8), if the property appraiser or value adjustment board find the person is qualified and demonstrates particular extenuating circumstances to warrant granting the assessment.
Rulemaking Authority Florida Statutes § 195.027(1). Law Implemented 192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, 194.011, 194.013, 195.084, 200.065 FS. History—New 9-10-15, Amended 11-11-21.
Terms Used In Florida Regulations 12D-8.0065
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
- Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
(b) The “”new property appraiser”” means the property appraiser in the county where the taxpayer’s new homestead is located.
(c) The “”previous homestead”” means the homestead which the assessment difference is being transferred from.
(d) The “”new homestead”” means the homestead which the assessment difference is being transferred to.
(e) “”Assessment difference”” means the difference between assessed value and just value attributable to Florida Statutes § 193.155
(2) Florida Statutes § 193.155(8), provides the procedures for the transfer of the homestead assessment difference to a new homestead, within stated limits, when a previous homestead is abandoned. The amount of the assessment difference is transferred as a reduction to the just value of the interest owned by persons that qualify and receive homestead exemption on a new homestead.
(a) This rule sets limits and requirements consistent with Florida Statutes § 193.155(8) A person may apply for the transfer of an assessment difference from a previous homestead property to a new homestead property if:
1. The person received a homestead exemption on the previous property on January 1 of one of the last three years before establishing the new homestead; and,
2. The previous property was abandoned as a homestead after that January 1; and,
3. The previous property was, or will be, reassessed at just value or assessed under Florida Statutes § 193.155(8), as of January 1 of the year after the year in which the abandonment occurred subject to Subsections 193.155(8) and 193.155(3), F.S; and,
4. The person establishes a new homestead on the property by January 1 of the year they are applying for the transfer.
(b) Under Florida Statutes § 193.155(8), 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 the exemption on a previous homestead are considered to have received the exemption.
(3)(a) To apply for portability, the person must file Form DR-501T, Transfer of Homestead Assessment Difference, (incorporated by reference in Fl. Admin. Code R. 12D-16.002, https://www.flrules.org/Gateway/reference.asp?No=Ref-05793), including a sworn statement, by March 1. Form DR-501T is submitted as an attachment to Form DR-501, Original Application for Ad Valorem Tax Exemption, (incorporated by reference in Fl. Admin. Code R. 12D-16.002, https://www.flrules.org/Gateway/reference.asp?No=Ref-05793).
(b) If the person meets the qualifications and wants to designate the ownership share of the assessment difference to be attributed to him or her as spouses for transfer to the new homestead, he or she must also file a copy of Form DR-501TS, Designation of Ownership Shares of Abandoned Homestead (incorporated by reference in Fl. Admin. Code R. 12D-16.002, https://www.flrules.org/Gateway/reference.asp?No=Ref-05793) that was already filed with the previous property appraiser as described in subsection (5).
(4) Within the limitations for multiple owners in subsection (5), the total which may be transferred is limited as follows:
(a) Upsizing — When the just value of the new homestead equals or is greater than the just value of the previous homestead, the maximum amount that can be transferred is $500,000.
(b) Downsizing — When the just value of the new homestead is less than the just value of the previous homestead, the maximum amount that can be transferred is $500,000. Within that limit, the amount must be the same proportion of the new homestead’s just value as the proportion of the assessment difference was of the previous homestead’s just value.
(5)(a) Transferring without splitting or joining – When two or more persons jointly abandon a single previous homestead and jointly establish a new homestead, the provisions for splitting and joining below do not apply if no additional persons are part of either homestead. The maximum amount that can be transferred is $500,000.
(b) Splitting — When two or more people who previously shared a homestead abandon that homestead and establish separate homesteads, the maximum total amount that can be transferred is $500,000. Within that limit, each person who received a homestead exemption and is eligible to transfer an amount is limited to a share of the previous homestead’s difference between assessed value and just value. The shares of the persons that received the homestead exemption cannot total more than 100 percent.
1. For tenants in common, this share is the difference between just value and assessed value for the tenant’s proportionate interest in the property. This is the just value of the tenant’s interest minus the assessed value of the tenant’s interest.
2. For joint tenancy with right of survivorship and for spouses, the share of the homestead assessment difference is the difference between the just value and the assessed value of the owner’s share of the homestead portion of the property. This is the difference between the just value and the assessed value of the homestead portion of the property, divided by the number of owners that received the exemption, unless another interest share is on the title. In that case, the portion of the amount that may be transferred is the difference between just value and assessed value for the owner’s stated share of the homestead portion of the property.
3. Subparagraphs (5)(b)1. and (5)(b)2., do not apply if spouses abandon jointly titled property and designate their respective ownership shares by completing and filing Form DR-501TS. When a complete and valid Form DR-501TS is filed as provided in this subparagraph, the designated ownership shares are irrevocable.
If spouses abandon jointly titled property and want to designate their respective ownership shares they must:
a. Be married to each other on the date the jointly titled property is abandoned.
b. Each execute the sworn statement designating the person’s ownership share on Form DR-501TS.
c. File a complete and valid Form DR-501TS with the previous property appraiser before either person applies for portability on Form DR-501T with the new property appraiser.
d. Include a copy of Form DR-501TS with the homestead exemption application filed with the new property appraiser as described in subsection (3).
4. Except when a complete and valid designation Form DR-501TS is filed, the shares of the assessment difference cannot be sold, transferred, or pledged to any taxpayer. For example, if spouses divorce and both abandon the homestead, they each take their share of the assessment difference with them. The property appraiser cannot accept a stipulation otherwise.
(c) Joining – When two or more people, some of whom previously owned separate homesteads and received a homestead exemption, join together to qualify for a new homestead, the maximum amount that can be transferred is $500,000. Within that limit, the amount that can be transferred is limited to the highest difference between just value and assessed value from any of the persons’ previous homesteads.
(6) Abandonment.
(a) To transfer an assessment difference, a homestead owner must abandon the homestead before January 1 of the year the new application is made.
(b) In the case of joint tenants with right of survivorship, if only one owner moved and the other stayed in the original homestead, the homestead would not be abandoned. The person who moved could not transfer any assessment difference.
(c) To receive an assessment reduction under Florida Statutes § 193.155(8), a person may abandon his or her homestead even though it remains his or her primary residence by providing written notification to the property appraiser of the county where the homestead is located. This notification must be delivered before or at the same time as the timely filing of a new application for homestead exemption on the property. This abandonment will result in reassessment at just value as provided in subparagraph (2)(a)3. of this rule.
(7) Only the difference between assessed value and just value attributable to Florida Statutes § 193.155, can be transferred.
(a) If a property has both the homestead exemption and an agricultural classification, a person cannot transfer the difference that results from an agricultural classification.
(b) If a homeowner has a homestead and is receiving a reduction in assessment for living quarters for parents or grandparents under Florida Statutes § 193.703, the reduction is not included in the transfer. When calculating the amount to be transferred, the amount of that reduction must be added back into the assessed value before calculating the difference.
(8) Procedures for property appraiser:
(a) If the previous homestead was in a different county than the new homestead, the new property appraiser must transmit a copy of the completed Form DR-501T with a completed Form DR-501 to the previous property appraiser. If the previous homesteads of applicants applying for transfer were in more than one county, each applicant from a different county must fill out a separate Form DR-501T.
1. The previous property appraiser must complete Form DR-501RVSH, Certificate for Transfer of Homestead Assessment Difference (incorporated by reference in Fl. Admin. Code R. 12D-16.002, https://www.flrules.org/Gateway/reference.asp?No=Ref-05793). By April 1 or within two weeks after receiving Form DR-501T, whichever is later, the previous property appraiser must send this form to the new property appraiser. As part of the information returned on Form DR-501RVSH, the previous property appraiser must certify that the amount transferred is part of a previous homestead that has been or will be reassessed at just value as of January 1 of the year after the year in which the abandonment occurred as described in subparagraph (2)(a)3., of this rule.
2. Based on the information provided on Form DR-501RVSH from the previous property appraiser, the new property appraiser calculates the amount that may be transferred and applies this amount to the January 1 assessment of the new homestead for the year for which application is made.
(b) If the transfer is from the same county as the new homestead, the property appraiser retains Form DR-501T. Form DR-501RVSH is not required. For a person that applied on time for the transfer of assessment difference, the property appraiser updates the ownership share information using the share methodology in this rule.
(c) The new property appraiser must record the following in the assessment roll submitted to the Department according to Florida Statutes § 193.1142, for the year the transfer is made to the homestead parcel:
1. Flag for current year assessment difference transfer,
2. Number of owners among whom the previous assessment difference was split. Enter 1 if previous difference was not split,
3. Assessment difference value transferred,
4. County number of previous homestead,
5. Parcel ID of previous homestead,
6. Year from which assessment difference value was transferred.
(d) Property appraisers that have information sharing agreements with the Department are authorized to share confidential tax information with each other under Florida Statutes § 195.084, including social security numbers and linked information on Forms DR-501, DR-501T, and DR-501RVSH.
(9)(a) The transfer of an assessment difference is not final until all values on the assessment roll on which the transfer is based are final. If the values are final after the procedures in these rules are exercised, the property appraiser(s) must make appropriate corrections and send a corrected assessment notice. Any values that are in administrative or judicial review must be noticed to the tribunal or court for accelerated hearing and resolution so that the intent of Florida Statutes § 193.155(8), may be fulfilled.
(b) This rule does not authorize the consideration or adjustment of the just, assessed, or taxable value of the previous homestead property.
(10) Additional provisions.
(a) If the information from the previous property appraiser is provided after the procedures in this section are exercised, the new property appraiser must make appropriate corrections and send a corrected assessment notice.
(b) The new property appraiser must promptly notify a taxpayer if the information received or available is insufficient to identify the previous homestead and the transferable amount. For a timely filed application, this notice must be sent by July 1.
(c) If the previous property appraiser supplies enough information to the new property appraiser, the information is considered timely if provided in time to include it on the notice of proposed property taxes sent under Sections 194.011 and 200.065(1), F.S.
(d) If the new property appraiser has not received enough information to identify the previous homestead and the transferable amount in time to include it on the notice of proposed property taxes, the taxpayer may file a petition with the value adjustment board in the county of the new homestead.
(11) Denials.
(a) If the applicant is not qualified for transfer of any assessment difference, the new property appraiser must send Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, (incorporated by reference in Fl. Admin. Code R. 12D-16.002) to the applicant by July 1 and include the reasons for the denial.
(b) Any property appraiser who sent a notice of denial by July 1 because he or she did not receive sufficient information to identify the previous homestead and the amount which is transferable, must grant the transfer after receiving information from the previous property appraiser showing the taxpayer was qualified, if the new property appraiser determines the taxpayer is otherwise qualified. If a petition was filed based on a timely application for the transfer of an assessment difference, the value adjustment board shall refund the taxpayer the petition filing fee.
(c) Petitions of denials may be filed with the value adjustment board as provided in Fl. Admin. Code R. 12D-9.028
(12) Late applications.
(a) Any person qualified to have property assessed under Florida Statutes § 193.155(8), who fails to file for a new homestead on time in the first year following eligibility may file in a subsequent year. The assessment reduction must be applied to assessed value in the year the transfer is first approved. A refund may not be given for previous years.
(b) Any person who is qualified to have his or her property assessed under Florida Statutes § 193.155(8), who fails to file an application by March 1, may file an application for assessment under that subsection and, under Florida Statutes § 194.011(3), may file a petition with the value adjustment board requesting the assessment be granted. The petition may be filed at any time during the taxable year by the 25th day following the mailing of the notice by the property appraiser as provided in Florida Statutes § 194.011(1) In spite of Florida Statutes § 194.013, the person must pay a nonrefundable fee of $15 when filing the petition, as required by paragraph (j), of Florida Statutes § 193.155(8) After reviewing the petition, the property appraiser or the value adjustment board may grant the assessment under Florida Statutes § 193.155(8), if the property appraiser or value adjustment board find the person is qualified and demonstrates particular extenuating circumstances to warrant granting the assessment.
Rulemaking Authority Florida Statutes § 195.027(1). Law Implemented 192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, 194.011, 194.013, 195.084, 200.065 FS. History—New 9-10-15, Amended 11-11-21.