13595149, 12D-7.0025 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13595149

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.0025	Application for Certain Exemptions Without Required Documentation
12D-7.0143	Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income

PURPOSE:

The purpose of adopting proposed Rule 12D-7.0025, F.A.C., (Application for Certain Exemptions Before Receiving Statutorily Required Documentation) is to implement statutory changes enacted in Sections 19, 20, 21, 22, 27, and 28 of Chapter 2012-193, Laws of Florida. The effect of proposed Rule 12D-7.0025, F.A.C., is to allow qualifying veterans or their surviving spouses to receive the exemption or discount as of the date of their original application and to apply for a refund of any excess taxes that have been paid. The purpose of amending Rule 12D-7.0143, F.A.C., (Additional Homestead Exemptions for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year) is to implement Chapter 2012-57, Laws of Florida, based on the new Constitutional exemption for certain seniors that was approved by voters in the 2012 election. The effect of amending Rule 12D-7.0143, F.A.C. is to provide property appraisers with better procedures to follow as they administer these two exemptions.

SUMMARY:

Proposed new Rule 12D-7.0025, F.A.C. (Application for Certain Exemptions Before Receiving Statutorily Required Documentation) lets veterans or their surviving spouses apply for exemptions or discounts in Sections 196.081, 196.082, 196.091, 196.101, 196.202, and 196.24, F.S., before receipt of documentation from the United States Department of Veterans Affairs, its predecessor, or the Social Security Administration. The proposed rule allows the property appraiser to grant the exemption or discount after reviewing the missing documentation. The proposed rule gives the applicant the option to apply for a refund of excess taxes paid.
The proposed amendments to Rule 12D-7.0143, F.A.C. (Additional Homestead Exemptions for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year) establish procedures for counties and municipalities to follow so that they can grant the two optional 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.

RULEMAKING AUTHORITY:

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

LAW:

193.074, 196.015, 196.031, 196.075, 196.081, 196.082, 196.091, 196.101, 196.202, 196.24, 197.182 FS.

PRINT PUBLISH DATE:

9/25/2013 Vol. 39/187

COMMENTS:

From 9/25/2013 To 10/16/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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