Purpose
The purpose of the proposed amendment to Rule 12D-7.003, F.A.C., is to incorporate the provisions of section 196.202, F.S., as amended by sections 12 and 13 of Chapter 2022-97, Laws of Florida, changing the exemption amount from $500 to $5,000. When in effect, the rule will reflect the increased amount of exemption available to widows, widowers, blind persons, and persons totally and permanently disabled, effective January 1, 2023.
Rule text is posted on the Department’s website at http://floridarevenue.com/rules.