The purpose of the proposed amendments to this rule is to incorporate changes enacted by the Legislature in Chapter 2017-105, Laws of Florida. The amendment includes adding two statute references to parallel s. 196.011(1)(b), F.S., which requires ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-7.001Applications for Exemptions

PURPOSE AND EFFECT: The purpose of the proposed amendments to this rule is to incorporate changes enacted by the Legislature in Chapter 2017-105, Laws of Florida. The amendment includes adding two statute references to parallel s. 196.011(1)(b), F.S., which requires applicants to include the social security numbers on the application form, DR-501. The title of the form is included for identification. These changes allow certain totally and permanently disabled first responders to apply for exemption from taxation and explain how an applicant qualifies for the exemption.

SUBJECT AREA TO BE ADDRESSED: The subject of this rule is to provide additional procedures for taxpayers and property appraisers to follow regarding the application process for exemptions on property tax.

RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 192.047, 194.011, 196.011 FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: September 20, 2017, 10:00 a.m.

PLACE: Room 1221, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The agenda for this workshop will include specific information about how to participate in this meeting. You can join this meeting by attending in person or using your computer for a webinar broadcast. The agenda is on the Department’s website at http://www.floridarevenue.com/rules.

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: Mike Cotton by telephone at [phone] or by email at [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: Mike Cotton, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone: [phone], email: [e-mail].

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