Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year
Property Tax Oversight Program
RULE NO.:RULE TITLE:
12D-7.0143Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 39, No. 187, September 25, 2013 issue of the Florida Administrative Register.
Public comment and previous versions of this proposed rule are available at http://dor.myflorida.com/dor/property/legislation/rules/pdf/12d70143.pdf. When presented to the Governor and Cabinet for final adoption of, and approval to file and certify with, the Secretary of State under Chapter 120, F.S., the proposed changes to this rule will read as follows:
12D-7.0143 Additional Homestead Exemptions Exemption Up To $50,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year.
(1)(a) The Florida Constitution and Section 196.075, F.S., authorize counties and municipalities to grant by local ordinance two separate additional exemptions for qualified persons who are 65 years of age and older and who meet the household adjusted gross income requirements of Section 196.075, F.S.
1. Paragraph 196.075(2)(a), F.S., authorizes an additional exemption of up to $50,000 for persons who meet the requirements of this law.
2. Paragraph 196.075(2)(b), F.S., authorizes an additional exemption of the assessed value of a homestead property with a just value of less than $250,000 for persons who have maintained their permanent residence on this property for at least 25 years and who meet the requirements of this law.
(b) The following procedures shall apply in counties and municipalities that have granted one or more an additional homestead exemptions exemption up to $50,000 for persons 65 and older on January 1, whose household adjusted gross income for the prior year does not exceed $20,000, adjusted beginning January 1, 2001, by the percentage change in the average cost-of-living index.
(2) A taxpayer claiming either the additional exemption must is required to submit a sworn statement of adjusted gross income of the household (Form DR-501SC, Sworn Statement of Adjusted Gross Income of Household and Return, incorporated by reference in Rule 12D-16.002, F.A.C.) to the property appraiser by March 1, including comprising a confidential return of household income for the specified applicant and property. The sworn statement must be supported by copies of the following documents to be submitted for review inspection by the property appraiser:
(a) Federal income tax returns for the prior year for each member of the household, which must shall include the federal income tax returns 1040, 1040A, and 1040EZ, if any; and
(b) Any request for an extension of time to file federal income tax returns; and
(c) Any wage earnings statements for each member of the household, which must shall include Forms W-2, RRB-1042S, SSA-1042S, 1099, 1099A, RRD-1099 and SSA-1099, if any.
(3) Proof of age is shall be prima facie established for persons 65 and older by submitting submission of one of the following: certified copy of birth certificate; driver’s drivers license or Florida identification card; passport; life insurance policy in effect for more than two years; marriage certificate; Permanent Resident Card (formerly known as Alien Registration Card); certified school records; or certified census record. If none of these forms of identification is submitted In the absence of one of these forms of identification, the property appraiser may rely on appropriate proof.
(4)(a) When determining if the taxpayer has been a permanent resident of the property for 25 years or more, the property appraiser must consider that the residency requirement is met if the taxpayer has qualified and been receiving the homestead exemption on the property for 25 years or more.
(b) If the taxpayer has not received the homestead exemption on the property for 25 years or more, but maintained permanent residency on the property, the property appraiser must look at other evidence, including but not limited to, evidence described in Section 196.015, F.S., to determine if the taxpayer has maintained their permanent residence on the property for the required period.
(c) The taxpayer did not have to receive or qualify for the homestead exemption on the property during the entire period as long as they maintained it as their permanent residence.
(d) If the taxpayer was not the owner of the property but maintained permanent residency on the property for at least 25 years and currently has legal and equitable title, the taxpayer qualifies for the additional homestead exemption.
(5) Unless requested by the property appraiser, supporting Supporting documentation does not have is not required to be submitted with the sworn statement for renewal of an the exemption, unless requested by the property appraiser.
(6)(5) The property appraiser may not grant or renew an the exemption if the required documentation is not provided including what is requested by the property appraiser is not provided.
Rulemaking Authority 195.027(1), 196.075(5), 213.06(1) FS. Law Implemented 193.074, 196.015, 196.031, 196.075, 213.05 FS. History–New 12-30-99, Amended 12-30-02, 11-1-12,_________.
