Summary


The proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., removes references to the provisions of Rule 12D-8.0061, F.A.C., proposed to be repealed. The proposed amendments to Rule 12D-7.0143, F.A.C., reflect changes to section 196.075, F.S., by Chapter 2021- 208, L.O.F. These changes remove the requirement for persons age 65 and older with limited income who receive an additional homestead exemption to provide an annual statement of household income to the property appraiser, require the property appraiser to notify taxpayers of the annual household income limitation adjusted for the cost of living, and require persons receiving the additional exemption to notify the property appraiser by May 1 if the household income exceeds the limitation for that tax year. The proposed amendments provide that persons applying for the exemption must submit a completed Original Application for Homestead and Related Tax Exemption (Form DR-501) and a Household Income Sworn Statement and Return (Form DR-501SC) to the property appraiser by March 1. The proposed amendments also provide information on where the annual homestead exemption adjusted income limitation is made available and remove documents to be submitted to the property appraiser with the application that will be provided in Form DR-501SC, as amended.