19144616, 12DER17-02 - Florida Administrative Rules, Law, Code, Register

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Notice: 19144616

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER17-02

Form for Homestead Exemption for Totally and Permanently Disabled First Responders Injured in the Line of Duty

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Effective June 14, 2017, and retroactive to January 1, 2017, section 196.102, Florida Statutes (F.S.), creates a new exemption from ad valorem tax for certain totally and permanently disabled first responders and their surviving spouses.  Subsection (14) of section 196.102, F.S., authorized the Department of Revenue to adopt emergency rules to administer the application process for this new exemption for the 2017 calendar year. For 2017, the deadline for filing an application is August 1, to retroactively apply to the 2017 tax year.  To provide the public with the necessary form changes to apply for the exemption, an emergency rule is necessary.  This emergency rule incorporates, by reference, Form DR-501, Original Application for Homestead and Related Tax Exemptions.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Florida Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of section 196.102, F.S. The Department’s promulgation of an emergency rule to provide an updated exemption application is necessary to ensure county offices and the public are notified of these changes.

SUMMARY:

Emergency Rule 12DER17-02, F.A.C., incorporates, by reference, amended Form DR-501 (Original Application for Homestead and Related Tax Exemptions), effective June 30, 2017, to allow a totally and permanently disabled first responder to apply for the exemption under section 196.102, F.S.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Mike Cotton, telephone (850) 617-8870; email address: Mike.Cotton@floridarevenue.com.

PRINT PUBLISH DATE:

7/3/2017 Vol. 43/128

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=12DER17-02&PDate=7/3/2017&Section=4

REFERENCE MATERIALS:

Ref-08493 DR-501

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.