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 achieve consistency with current law on the assessment of property used both as a homestead and as a business, and to implement the provisions of Chapter 2006-311, Laws of Florida, which provides that homestead property is not considered abandoned where the property is uninhabitable due to damage or destruction resulting from misfortune or calamity and the repair or reconstruction of the property commences within 3 years after January 1 of the year following damage or destruction.
SUMMARY: The amendment to Rule 12D-7.003, F.A.C., provides the total exemption amount for a surviving spouse of a deceased veteran who claims the $5,000 disabled ex-service member exemption.
The amendment to Rule 12D-7.013, F.A.C., removes the obsolete term “business house” and obsolete language using that term in relation to property used both as a homestead and as a place of business. The amendment also provides that homestead property that is uninhabitable due to damage or destruction from misfortune or calamity is not considered abandoned where the property owner notifies the property appraiser of the intention to repair the property and the repair commences within 3 years after the January 1 following the year of the damage or destruction.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
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 HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: Friday, July 20, 2007, 9:30 a.m.
PLACE: Room 142, Larson Building, 200 E. Gaines Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green, (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, (800)955-8771 (TDD) or (800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Sharon Gallops, Property Tax Technical Unit, Department of Revenue, 725 S. Calhoun St., Tallahassee, Florida 32399-0100, telephone (850)414-6108, e-mail address gallopss@dor.state.fl.us
THE FULL TEXT OF THE PROPOSED RULE 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 is also eligible to claim the $5,000 disabled ex-service member disability exemption under Section 196.24, F.S. 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_________.