The purpose of adopting proposed Rule 12D-7.0025, F.A.C., (Application for Certain Exemptions Before Receiving Statutorily Required Documentation) is to implement statutory changes enacted in Sections 19, 20, 21, 22, 27, and 28 of Chapter 2012-193, ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-7.0025Application for Certain Exemptions Without Required Documentation
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 adopting proposed Rule 12D-7.0025, F.A.C., (Application for Certain Exemptions Before Receiving Statutorily Required Documentation) is to implement statutory changes enacted in Sections 19, 20, 21, 22, 27, and 28 of Chapter 2012-193, Laws of Florida. The effect of proposed Rule 12D-7.0025, F.A.C., is to allow qualifying veterans or their surviving spouses to receive the exemption or discount as of the date of their original application and to apply for a refund of any excess taxes that have been paid. The purpose of amending Rule 12D-7.0143, F.A.C., (Additional Homestead Exemptions for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year) is to implement Chapter 2012-57, Laws of Florida, based on the new Constitutional exemption for certain seniors that was approved by voters in the 2012 election. The effect of amending Rule 12D-7.0143, F.A.C. is to provide property appraisers with better procedures to follow as they administer these two exemptions.

SUMMARY: Proposed new Rule 12D-7.0025, F.A.C. (Application for Certain Exemptions Before Receiving Statutorily Required Documentation) lets veterans or their surviving spouses apply for exemptions or discounts in Sections 196.081, 196.082, 196.091, 196.101, 196.202, and 196.24, F.S., before receipt of documentation from the United States Department of Veterans Affairs, its predecessor, or the Social Security Administration. The proposed rule allows the property appraiser to grant the exemption or discount after reviewing the missing documentation. The proposed rule gives the applicant the option to apply for a refund of excess taxes paid.

The proposed amendments to Rule 12D-7.0143, F.A.C. (Additional Homestead Exemptions for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year) establish procedures for counties and municipalities to follow so that they can grant the two optional exemptions to qualified taxpayers aged 65 and older who meet the requirements of Section 196.075, F.S. The two exemptions are: (A) an additional exemption of up to $50,000; and/or (B) an exemption of less than $250,000 of the just value of their property for qualified persons who have maintained their permanent residence on a property for at least 25 years. These two exemptions are only available in counties or municipalities that have passed a local ordinance.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 195.027(1), 196.075(5), 213.06(1) FS.

LAW IMPLEMENTED: 193.074, 196.015, 196.031, 196.075, 196.081, 196.082, 196.091, 196.101, 196.202, 196.24, 197.182 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: October 17, 2013, 9:00 a.m.

PLACE: Conference Room 3503, Building 2, 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/.

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: For Proposed Rule 12D-7.0025 – Larry Green, Tax Law Specialist, telephone [phone] or email [e-mail]. For Proposed Rule 12D-7.0143 – Robert Blick, Tax Law Specialist, telephone [phone] or email [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 IS: For Proposed Rule 12D-7.0025 – Larry Green, Tax Law Specialist, telephone [phone] or email [e-mail]. For Proposed Rule 12D-7.0143 – Robert Blick, Tax Law Specialist, telephone [phone] or email [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12D-7.0025 Application for Certain Exemptions Before Receiving Statutorily Required Documentation.

(1) This rule only applies to persons who are applying for:

(a) The exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans under Section 196.081, F.S., who have not yet received documentation from the United States Government or the United States Department of Veterans Affairs or its predecessor.

(b) The discount for disabled veterans under Section 196.082, F.S., who have not yet received documentation from the United States Department of Veterans Affairs or its predecessor.

(c) The exemption for disabled veterans confined to wheelchairs under Section 196.091,

F.S., who have not yet received documentation from the United States Government or the United States Department of Veterans Affairs or its predecessor.

(d) The exemption for totally and permanently disabled persons under Section 196.101, F.S., who have not yet received documentation from the United States Department of Veterans Affairs or its predecessor.

(e) The exemption for property of widows, widowers, blind persons, and persons totally and permanently disabled under Section 196.202, F.S., who have not yet received documentation from the United States Department of Veterans Affairs or its predecessor or from the Social Security Administration.

(f) The exemption for disabled ex-servicemembers or surviving spouses under Section 196.24, F.S., who have not yet received documentation from the United States Government or the United States Department of Veterans Affairs or its predecessor.

(2) A person applying for an exemption or discount described in this rule may file the application for exemption or discount with the property appraiser before receiving the specified documentation.

(3) When the property appraiser receives the application, he or she must record the date the application was filed and give the applicant a receipt of the filing. The receipt must include the date of the application and the exemption applied for. The property appraiser must keep the application on file.

(4) When the property appraiser receives the required documentation which was missing at the time of the original application, the property appraiser must review the application and, if the applicant qualifies, grant the exemption or discount as of the date of the original application.

(5) The applicant may apply to the tax collector for a refund of excess taxes paid. Refunds are limited to those taxes paid during the four year period of limitation set by Section 197.182(1)(e), F.S.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.081, 196.082, 196.091, 196.101, 196.202, 196.24, 197.182, 213.05 FS. History–New xx-xx-xx.

 

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 less than $250,000 of the just value of their property 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, 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 resided 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, xx-xx-xx.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: For Proposed Rule 12D-7.0025 – Larry Green, Tax Law Specialist, telephone [phone] or email [e-mail]. For Proposed Rule 12D-7.0143 – Robert Blick, Tax Law Specialist, telephone [phone] or email [e-mail]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Governor and Cabinet of Florida

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 24, 2013

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: Proposed Rule 12D-7.0025 was published twice in the Florida Administrative Register, first on July 27, 2012 (Vol. 38, No. 30, pp. 3074-3075) and again on August 31, 2012 (Vol. 38, No. 35, pp. 3562-3563). Proposed Rule 12D-7.0143 was published in the July 29, 2013 edition of the Florida Administrative Register (Vol. 39, No. 146, pp. 3737-3738).