3214403, 12D-7.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 3214403

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.003	Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Ex-Service Members, Spouses
12D-7.013	Homestead Exemptions - Abandonment

PURPOSE:

The purpose of the proposed amendment to Rule 12D-7.003, F.A.C., is to clarify the cumulative ad valorem property tax disability exemption amounts for qualifying individuals.
The purpose of the proposed amendment to Rule 12D-7.013, F.A.C., is to remove an obsolete provision which will clarify the assessment of property used both as a homestead and as a business; and implement the provisions of Chapter 2006-311, Laws of Florida, providing that homestead property is not considered abandoned where the property is uninhabitable due to damage or destruction resulting from misfortune or calamity and repair or reconstruction commences within 3 years from the damage or destruction.

SUBJECT:

Cumulative disability exemptions; assessment of properties used as homesteads and businesses; homestead property uninhabitable due to damage or destruction.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

196.001, 196.031, 196.041, 196.061, 196.071, 196.202, 196.24, 213.05 FS.

PRINT PUBLISH DATE:

11/22/2006 Vol. 32/47

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 196.001, 196.031, 196.041, 196.061, 196.071, 196.202, 196.24, 213.05 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-7.003&PDate=11/22/2006&Section=1

REFERENCE MATERIALS:

No reference(s).

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