12D-7.003: Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Veterans
12D-7.013: Homestead Exemptions - Abandonment
PURPOSE AND EFFECT: 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 AREA TO BE ADDRESSED: Cumulative disability exemptions; assessment of properties used as homesteads and businesses; homestead property uninhabitable due to damage or destruction.
SPECIFIC AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 196.001, 196.031, 196.041, 196.061, 196.071, 196.202, 196.24, 213.05 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: December 7, 2006, 9:30 a.m.
PLACE: Larson Building, Room 142, 200 E. Gaines St., Tallahassee, Florida
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Sharon Gallops, Property Tax Technical Unit, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)414-6108, e-mail address gallopss@dor.state.fl.us
NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in this workshop is asked to advise the Department at least 48 hours before the workshop by contacting Larry Green, (850) 922-4830. If you are hearing or speech impaired, please contact the Department by using the Florida Relay Service, which can be reached at 1(800)955-8770 (Voice) and (800) 955-8771 (TDD).
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
12D-7.003 Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Ex-Service Members, Spouses.
(1) No change.
(2)(a) The $5,000 exemption granted by Section 196.24, Florida Statutes, to disabled ex-service members, as defined in Section 196.012, Florida Statutes, who were discharged under honorable conditions, shall be considered to be the same constitutional disability exemption provided for by Section 196.202, Florida Statutes. The unremarried surviving spouse of such a disabled ex-service member who was married to the ex-service member for at least 5 years at the time of the ex-service member’s death is allowed the exemption.
(b) The exemptions under Sections 196.202 and 196.24, Florida Statutes, shall be cumulative, but in no event shall the aggregate exemption exceed $6,000 for an individual, except where the surviving spouse under Section 196.24, F.S., is also eligible to claim the $5,000 disabled ex-service member disability exemption. In that event the cumulative exemption shall not exceed $11,000 for an individual.
(3) No change.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.202, 196.24, 213.05 FS. History–New 10-12-76, Formerly 12D-7.03, Amended 11-21-91, 12-31-98, 12-30-02, 1-1-04, 1-16-06, ________.
12D-7.013 Homestead Exemptions – Abandonment.
(1) through (4) No change.
(5) Property used as a residence and also used by the owner as a place of business does not lose its homestead character.
(a) The head of the family occupying the second story of a building as his home and the first story of the building as his business house is entitled to claim homestead exemption on the building, except that portion not used by him either as his business house or as his home. Any portion of the property not used as his business house may not be exempted as a homestead. In other words, if any portion of the first floor or second floor of the building is rented to another party and used by the other party for other purposes, it would not be within the exemption provided for under Article VII of the State Constitution. (Smith v. Guckenheimer, 27 So. 900 (
(b) The two uses should be separated with that portion used as a residence and business house being granted the exemption and the remainder being taxed.
(6) Homestead property that is uninhabitable due to damage or destruction by misfortune or calamity shall not be considered abandoned in accordance with the provisions of Section 196.031(7), F.S., where:
(a) The property owner notifies the property appraiser of his or her intent to repair or rebuild the property,
(b) The property owner notifies the property appraisers of his or her intent to occupy the property after the property is repaired or rebuilt,
(c) The property owner does not claim homestead exemption elsewhere, and
(d) The property owner commences the repair or rebuilding of the property within three (3) years after January 1 following the damage or destruction to the property.
Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.041, 196.061, 196.071, 213.05 FS. History– New 10-12-76, Formerly 12D-7.13, Amended ________.