Form for Homestead Exemption for Totally and Permanently Disabled First Responders Injured in the Line of Duty

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12DER17-02Form for Homestead Exemption for Totally and Permanently Disabled First Responders Injured in the Line of Duty

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Effective June 14, 2017, and retroactive to January 1, 2017, section 196.102, Florida Statutes (F.S.), creates a new exemption from ad valorem tax for certain totally and permanently disabled first responders and their surviving spouses. Subsection (14) of section 196.102, F.S., authorized the Department of Revenue to adopt emergency rules to administer the application process for this new exemption for the 2017 calendar year. For 2017, the deadline for filing an application is August 1, to retroactively apply to the 2017 tax year. To provide the public with the necessary form changes to apply for the exemption, an emergency rule is necessary. This emergency rule incorporates, by reference, Form DR-501, Original Application for Homestead and Related Tax Exemptions.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Florida Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of section 196.102, F.S. The Department’s promulgation of an emergency rule to provide an updated exemption application is necessary to ensure county offices and the public are notified of these changes.

SUMMARY: Emergency Rule 12DER17-02, F.A.C., incorporates, by reference, amended Form DR-501 (Original Application for Homestead and Related Tax Exemptions), effective June 30, 2017, to allow a totally and permanently disabled first responder to apply for the exemption under section 196.102, F.S.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Mike Cotton, telephone [phone]; email address: [e-mail].

 

THE FULL TEXT OF THE EMERGENCY RULE IS:

 

12DER17-02 Form for Homestead Exemption for Totally and Permanently Disabled First Responders Injured in the Line of Duty.

(1) This rule applies to totally and permanently disabled first responders injured in the line of duty who meet the qualifications under section 196.102, F.S., Chapter 2017-105, Laws of Florida.

(2) This rule supersedes paragraph (a) of subsection (39) of Rule 12D-16.002, F.A.C.

(3) Effective upon filing with the Department of State, Form DR-501, Original Application for Homestead and Related Tax Exemptions (R. 06/17), is hereby incorporated by reference as paragraph (39)(a) of Rule 12D-16.002, F.A.C.  No other changes are made to this paragraph.

(4) Copies of Form DR-501 are available, without cost, by downloading the selected form from the Department’s website at http://floridarevenue.com/forms. Persons with hearing or speech impairments may call the Department’s TDD at [phone].

Rulemaking Authority Section 196.102 FS. Law Implemented 196.102 FS. History-New 06/30/2017.

 

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.

EFFECTIVE DATE: 06/30/2017