The purpose of the proposed rule amendments is to establish procedures for counties and municipalities to follow so that they can grant the two additional exemptions to qualified taxpayers aged 65 and older who meet the requirements of Section 196.075, F.S. The two exemptions are: (A) an additional exemption of up to $50,000; and/or (B) an exemption of less than $250,000 of the just value of their property for qualified persons who have maintained their permanent residence on a property for at least 25 years. These two exemptions are only available in counties or municipalities that have passed a local ordinance. The effect of these proposed rule revisions provides property appraisers with better procedures regarding the granting of these two exemptions.