4308951, 12D-13.031 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4308951

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

TAX COLLECTORS RULES AND REGULATIONS

Overview

RULE:

12D-13.031

Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)

PURPOSE:

The purpose of the proposed amendment to Rule 12D-13.031, F.A.C., is to implement the provisions of Chapters 2006-47 and 2006-69, Laws of Florida, providing for revised age and income requirements on deferred taxes.

SUMMARY:

The amendment to Rule 12D-13.031, F.A.C., revises the deferred tax age requirement from 70 to 65 years and provides that the income limitation for deferred taxes is the same limitation as for household income provided in s. 196.075, F.S., for the additional homestead exemption for persons age 65 and older.

RULEMAKING AUTHORITY:

195.022, 195.027(1), 213.06(1) FS.

LAW:

197.243, 197.252, 197.253, 197.3632, 213.05 FS.

PRINT PUBLISH DATE:

6/29/2007 Vol. 33/26

COMMENTS:

From 6/29/2007 To 7/20/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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