Proposed Rule 12D-7.0142, F.A.C., Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes, will address the subject matter of Rule 12DER08-35 Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO: RULE TITLE
12D-7.0142: Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes
12D-7.019: Tangible Personal Property Exemption
PURPOSE AND EFFECT: Proposed Rule 12D-7.0142, F.A.C., Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes, will address the subject matter of Rule 12DER08-35 Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes, which is renewed and replaced by Rule 12DER09-12. Pursuant to Section 196.031, Florida Statutes, the additional homestead exemption shall only apply to non-school levies. This Rule provides that no new application form will be necessary. The effect of the rule is to provide guidelines for documenting additional homestead exemption. Proposed Rule 12D-7.019, F.A.C., Tangible Personal Property Exemption, will address the subject matter of Rule 12DER08-34, Tangible Personal Property Exemption, which is renewed and replaced by Rule 12DER09-11. This rule informs taxpayers of the procedure to apply for and receive this exemption and the duties of the property appraiser when allocating exemptions and preparing the tax roll. The effect of the rule is to provide guidelines for tangible personal property exemption and maintaining the assessment roll entry. These proposed rules will also address the subject matter of Rule 12DER08-32, Scope of Emergency Rules 12DER08-33 Through 12DER08-35; How to Obtain Forms, which was replaced by Rule 12DER09-09. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.
SUBJECT AREA TO BE ADDRESSED: The subject area addressed in Proposed Rule 12D-7.0142, F.A.C., Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes, is the additional homestead exemption that only applies to non-school levies. The subject area addressed in Proposed Rule 12D-7.019, F.A.C., Tangible Personal Property Exemption, is the tangible personal property exemption. Rule text will be posted on or before December 31, 2009 on the Department’s website at: http://dor.myflorida.com/dor/property/erules.html.
SPECIFIC AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 192.047, 193.063, 193.072, 193.114, 196.031, 196.075, 196.082, 196.183, 196.202, 196.24 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
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: Janice Forrester at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone], [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.