23687320, 12D-7.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 23687320

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.004

Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans

PURPOSE:

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, Florida Administrative Code, 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.

SUMMARY:

The proposed amendments to Rule 12D-7.004, F.A.C., remove the Florida residency requirement for veterans applying for total relief from homestead exemption and their surviving spouse entitled to the exemption in s. 196.081(4), F.S.

RULEMAKING AUTHORITY:

195.027(1) F.S.

LAW:

196.081, F.S.

PRINT PUBLISH DATE:

9/24/2020 Vol. 46/187

COMMENTS:

From 9/24/2020 To 10/15/2020 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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