4307690, 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: 4307690

Notice of Proposed Rule

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 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.

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:

6/29/2007 Vol. 33/26

COMMENTS:

From 6/29/2007 To 7/20/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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