25713747, 12D-7.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 25713747

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.004	Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans
12D-7.005	Exemption for Disabled Veterans Confined to Wheelchairs
12D-7.0143	Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income

PURPOSE:

The purpose of the proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., is to remove references to the provisions of Rule 12D-8.0061, F.A.C. The purpose of the proposed amendments to  Rule 12D-7.0143, F.A.C., Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income (proposed new title), is to reflect requirements for those aged 65 and older with limited household income to receive an additional homestead exemption. When in effect, this rule will reflect section 196.075, F.S., as amended by Chapter 2021-208, L.O.F.

SUMMARY:

The proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., removes references to the provisions of Rule 12D-8.0061, F.A.C., proposed to be repealed.
The proposed amendments to Rule 12D-7.0143, F.A.C., reflect changes to section 196.075, F.S., by Chapter 2021- 208, L.O.F. These changes remove the requirement for persons age 65 and older with limited income who receive an additional homestead exemption to provide an annual statement of household income to the property appraiser, require the property appraiser to notify taxpayers of the annual household income limitation adjusted for the cost of living, and require persons receiving the additional exemption to notify the property appraiser by May 1 if the household income exceeds the limitation for that tax year. The proposed amendments provide that persons applying for the exemption must submit a completed Original Application for Homestead and Related Tax Exemption (Form DR-501) and a Household Income Sworn Statement and Return (Form DR-501SC) to the property appraiser by March 1. The proposed amendments also provide information on where the annual homestead exemption adjusted income limitation is made available and remove documents to be submitted to the property appraiser with the application that will be provided in Form DR-501SC, as amended.

RULEMAKING AUTHORITY:

195.027(1), 196.075(4)(d), (5) FS.

LAW:

193.074, 196.075, 196.081, 196.091 FS.

PRINT PUBLISH DATE:

3/30/2022 Vol. 48/62

COMMENTS:

From 3/30/2022 To 4/20/2022 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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