13304634, 12D-7.0143 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13304634

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.0143

Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income

PURPOSE:

The purpose of the proposed rule amendments is to establish procedures for counties and municipalities to follow so that they can grant the two additional exemptions to qualified taxpayers aged 65 and older who meet the requirements of Section 196.075, F.S. The two exemptions are: (A) an additional exemption of up to $50,000; and/or (B) an exemption of less than $250,000 of the just value of their property for qualified persons who have maintained their permanent residence on a property for at least 25 years.  These two exemptions are only available in counties or municipalities that have passed a local ordinance. The effect of these proposed rule revisions provides property appraisers with better procedures regarding the granting of these two exemptions.

SUBJECT:

The subject of this rule is the two additional homestead exemptions that counties and municipalities can grant to qualified senior citizens.

RULEMAKING AUTHORITY:

195.027(1), 196.075(5), 213.06(1) FS.

LAW:

193.074, 196.015, 196.031, 196.075 FS.

PRINT PUBLISH DATE:

7/29/2013 Vol. 39/146

RELATED STATUTES
AND LAWS:

195.027(1), 196.075(5), 213.06(1) FS., 193.074, 196.015, 196.031, 196.075 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-7.0143&PDate=7/29/2013&Section=1

REFERENCE MATERIALS:

No reference(s).

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