Chapter 2009-157, Laws of Florida (House Bill 7157), authorized the Department of Revenue to adopt emergency rules that could remain in effect for 6 months and that may be renewed. This legislation provides an exemption in Section 196.26, Florida Statutes, for which current law in Section 196.011, Florida Statutes, requires an application to be made by March 1. The form that is adopted by this emergency rule is essential to enabling qualifying persons to apply for the exemption. This form is necessary to timely implement the legislative intent for this exemption to be available for tax year 2010. The tax year begins January 1, which is the assessment date under Section 192.042, Florida Statutes. Section 193.052(5), Florida Statutes, requires that the Department shall distribute forms in a timely manner so that each property appraiser can and shall make them available in his or her office no later than the first working day of the calendar year, so that exemption applications can be made by taxpayers.