The purpose of the proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., is to remove references to the provisions of Rule 12D-8.0061, F.A.C., proposed to be repealed. The purpose of the proposed amendments to Rule ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-7.004Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans

12D-7.005Exemption for Disabled Veterans Confined to Wheelchairs

12D-7.0143Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year

PURPOSE AND EFFECT: The purpose of the proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., is to remove references to the provisions of Rule 12D-8.0061, F.A.C., proposed to be repealed.

The purpose of the proposed amendments to Rule 12D-7.0143, F.A.C., Additional Homestead Exemptions for Persons 65 and Older with Limited Household Income (proposed new title), is to reflect changes to section 196.075, F.S., by Chapter 2021-208, L.O.F. These changes remove the requirement for people 65 and older with limited income who receive an additional homestead exemption to provide an annual statement of household income to the property appraiser, require the property appraiser to notify taxpayers of the annual household income limitation adjusted for the cost of living, and require people receiving the additional exemption to notify the property appraiser by May 1, if the household income exceeds the limitation for that tax year. The proposed amendments provide that people applying for the exemption must submit a completed Original Application for Homestead and Related Tax Exemption (Form DR-501) and a Household Income Sworn Statement and Return (Form DR-501SC) to the property appraiser by March 1. The proposed amendments also provide information on where the annual homestead exemption adjusted income limitation for persons 65 and older is made available and remove documents to be submitted to the property appraiser with the application that will be provided in Form DR-501SC, as amended. When in effect, this rule will reflect section 196.075, F.S., as amended by Chapter 2021-208, L.O.F.

SUBJECT AREA TO BE ADDRESSED: Requirements for those aged 65 and older with limited household income to receive an additional homestead exemption.

RULEMAKING AUTHORITY: 195.027(1), 196.075(4)(d), (5) FS.

LAW IMPLEMENTED: 193.074, 196.075 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: November 16, 2021, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building 2, Room 1220, Tallahassee, Florida 32399.

The agenda for this workshop will include specific information about how to participate in this electronic meeting and will be on the Department’s website at http://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 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: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at http://floridarevenue.com/rules.