Article VII, section 6(f)(1), of the Florida Constitution, authorized the Legislature to provide ad valorem tax relief on homestead property to the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces. When enacted by the Legislature, section 196.081(4), Florida Statutes, provided such relief for veterans who were permanent Florida residents on January 1 of the year of the veteran’s death. The Florida Second District Court of Appeal, in Dep't of Revenue v. Bell, 290 So.3d 1060 (Fla. 2d DCA Feb. 19, 2020), reviewed the statutory requirement for the veteran to be a Florida resident and held that the provision limited and narrowed the class of property owners eligible for the ad valorem tax exemption, and thus the provision is invalid and unenforceable. The purpose of the amendments to paragraph (4)(c) of Rule 12D-7.004, F.A.C., is to remove the Florida residency requirement for this exemption from the rule. When in effect, the amended rule will reflect the findings of the court regarding this ad valorem tax exemption.