The purpose of proposed Rule 12D-7.0055, F.A.C., is to implement the provisions of Chapter 2011-93, Laws of Florida, replacing Emergency Rule 12DER11-12. This proposed Rule implements an additional homestead exemption for active duty servicemembers ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO.: RULE TITLE:
12D-7.0055: Exemption for Deployed Servicemembers.
12D-7.006: Exemption for Totally and Permanently Disabled Persons
12D-7.013: Homestead Exemptions - Abandonment
12D-7.0142: Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes
12D-7.0143: Additional Homestead Exemption Up To $25,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year
12D-7.019: Tangible Personal Property Exemption
12D-7.020: Real Property Dedicated in Perpetuity for Conservation
PURPOSE AND EFFECT: The purpose of proposed Rule 12D-7.0055, F.A.C., is to implement the provisions of Chapter 2011-93, Laws of Florida, replacing Emergency Rule 12DER11-12. This proposed Rule implements an additional homestead exemption for active duty servicemembers deployed outside the continental United States, Alaska, or Hawaii in support of a designated operation. The purpose of the amended Rule 12D-7.006, F.A.C., is to implement the provisions of Chapter 2007-121, L.O.F., which allows for a second form from an optometrist to be used for blind persons to show evidence of entitlement to the exemption. The purpose of amending Rule 12D-7.013, F.A.C, is to implement the provisions of Chapter 2010-176, L.O.F., containing an additional condition that constitutes an abandonment of homestead property for homestead exemption purposes. The purpose of proposed Rule 12D-7.0142, F.A.C., is to implement the provisions of Chapter 2008-173, L.O.F., replacing Emergency Rule 12DER11-08. This proposed rule will provide for the additional homestead exemption. The purpose of amending Rule 12D-7.0143, F.A.C., is to implement the provisions of Chapter 2007-4, L.O.F., to reflect the exemption amount and form number for an earnings statement. The purpose of proposed Rule 12D-7.019, F.A.C., is to implement the provisions of Chapter 2008-173, L.O.F., replacing Emergency Rule 12DER11-07. This proposed rule will implement the tangible personal property exemption and the procedure to apply for and receive the exemption. The purpose of proposed Rule 12D-7.020, F.A.C., is to implement the provisions of Chapter 2009-157, L.O.F. This proposed Rule implements an additional exemption for real property dedicated in perpetuity for conservation.
SUBJECT AREA TO BE ADDRESSED: Additional exemption for active duty servicemembers deployed in support of a designated operation; exemption for disabled person who is legally blind; additional homestead exemption that applies only to non-school levies; abandonment of homestead property for homestead exemption purposes; additional homestead exemption for persons 65 and older whose income does not exceed $20,000 annually; exemption on tangible personal property; and additional exemption for real property dedicated in perpetuity for conservation. Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/09/.
RULEMAKING AUTHORITY: 195.027(1), 196.075(5), 213.06(1) FS.
LAW IMPLEMENTED: 192.047, 193.063, 193.072, 193.074, 193.114, 196.001, 196.011, 196.012, 196.031, 196.071, 196.075, 196.082, 196.101, 196.173, 196.183, 196.196, 196.24, 196.26, 213.05 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: July 19, 2011, 9:00 a.m. and, if necessary, continue on July 20, 2011, 9:00 a.m.
PLACE: Conference Room 1220, Building 1, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this hearing through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this hearing posted on the Department’s site at: http://dor.myflorida.com/dor/property/legislation/09/.
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] or [e-mail]. 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.