Purpose


The purpose of the proposed amendment to Rule 12D-7.003, F.A.C., is to clarify the cumulative ad valorem property tax disability exemption amounts for qualifying individuals. The purpose of the proposed amendment to Rule 12D-7.013, F.A.C., is to remove an obsolete provision which will clarify the assessment of property used both as a homestead and as a business; and implement the provisions of Chapter 2006-311, Laws of Florida, providing that homestead property is not considered abandoned where the property is uninhabitable due to damage or destruction resulting from misfortune or calamity and repair or reconstruction commences within 3 years from the damage or destruction.