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. 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.