Exemption for Deployed Servicemembers., Tangible Personal Property Exemption

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO.: RULE TITLE:
12D-7.0055: Exemption for Deployed Servicemembers.
12D-7.019: Tangible Personal Property Exemption

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. 38 No. 14, April 6, 2012 issue of the Florida Administrative Weekly.

The Department has made changes to these proposed rules based on comments received from the Joint Administrative Procedures Committee of the Florida Legislature.

A revised version of these proposed rules will be available at: http://dor.myflorida.com/dor/property/legislation/rules/10ruledrafts.html. These revised versions include the proposed changes discussed below to the original text that was published in the Notice of Proposed Rule on April 6, 2012.

Paragraph (c) of subsection (2) of proposed new Rule 12D-7.0055, F.A.C., is amended, so that, when adopted, the paragraph will read as follows:

(c) In addition to the application, the servicemember must submit to the property appraiser deployment orders or other proof of the qualifying deployment which includes the dates of that deployment and other information necessary to verify eligibility for this exemption. If the servicemember fails to include this documentation with the application, the property appraiser has the authority to request the needed documentation from the servicemember before denying the exemption.

Paragraph (b) of subsection (4) of proposed new Rule 12D-7.019, F.A.C., is amended, so that, when adopted, the paragraph will read as follows:

(b) Example: A business owns copying machines or other freestanding equipment for lease. The location where the copying machines are leased or where the freestanding equipment of the owner is placed does not constitute a site where the owner of the equipment transacts business. If it is not a site where one or more of the activities stated in paragraph (a) occur, for purposes of the tangible personal property exemption, it is not considered a site where the owner transacts business.