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 achieve consistency with current law on the assessment of property used both as a homestead and as a business, and to implement the provisions of Chapter 2006-311, Laws of Florida, which provides that homestead property is not considered abandoned where the property is uninhabitable due to damage or destruction resulting from misfortune or calamity and the repair or reconstruction of the property commences within 3 years after January 1 of the year following damage or destruction.