Summary


The proposed creation of Rule 12D-7.0055, F.A.C., implements an additional homestead exemption for active duty servicemembers deployed outside the continental US, Alaska, or Hawaii in support of a designated operation. The proposed amendment to Rule 12D-7.006, F.A.C., implements legislation that allows an optometrist to be one of the practitioners to certify blindness to qualify a person for an exemption. The proposed amendment to Rule 12D-7.013, F.A.C., implements a statutory condition that constitutes an abandonment of homestead property for homestead exemption purposes. The proposed creation of Rule 12D-7.0142, F.A.C., provides an additional $25,000 exemption for qualified homesteads. The proposed amendment to Rule 12D-7.0143, F.A.C., updates the homestead exemption amount to $50,000 for persons 65 and older whose annual income does not exceed $20,000. The proposed Rule 12D-7.019, F.A.C., is created to explain the tangible personal property exemption and the procedure to apply for and receive the exemption. The proposed Rule 12D-7.020, F.A.C., is created to identify the exemption for real property dedicated in perpetuity for conservation and incorporate the form DR-418C, Real Property Dedicated in Perpetuity for Conservation-Exemption Application.