Purpose
The purpose of adopting proposed Rule 12D-7.0025, F.A.C., (Application for Certain Exemptions Before Receiving Statutorily Required Documentation) is to implement statutory changes enacted in Sections 19, 20, 21, 22, 27, and 28 of Chapter 2012-193, Laws of Florida. The effect of proposed Rule 12D-7.0025, F.A.C., is to allow qualifying veterans or their surviving spouses to receive the exemption or discount as of the date of their original application and to apply for a refund of any excess taxes that have been paid. The purpose of amending Rule 12D-7.0143, F.A.C., (Additional Homestead Exemptions for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year) is to implement Chapter 2012-57, Laws of Florida, based on the new Constitutional exemption for certain seniors that was approved by voters in the 2012 election. The effect of amending Rule 12D-7.0143, F.A.C. is to provide property appraisers with better procedures to follow as they administer these two exemptions.