8078371, 12D-7.0142 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 8078371

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.0142	Additional Homestead Exemption
12D-7.019	Tangible Personal Property Exemption

PURPOSE:

Proposed Rule 12D-7.0142, F.A.C., Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes, will address the subject matter of Rule 12DER08-35 Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes, which is renewed and replaced by Rule 12DER09-12. Pursuant to Section 196.031, Florida Statutes, the additional homestead exemption shall only apply to non-school levies. This Rule provides that no new application form will be necessary. The effect of the rule is to provide guidelines for documenting additional homestead exemption. Proposed Rule 12D-7.019, F.A.C., Tangible Personal Property Exemption, will address the subject matter of Rule 12DER08-34, Tangible Personal Property Exemption, which is renewed and replaced by Rule 12DER09-11. This rule informs taxpayers of the procedure to apply for and receive this exemption and the duties of the property appraiser when allocating exemptions and preparing the tax roll. The effect of the rule is to provide guidelines for tangible personal property exemption and maintaining the assessment roll entry. These proposed rules will also address the subject matter of Rule 12DER08-32, Scope of Emergency Rules 12DER08-33 Through 12DER08-35; How to Obtain Forms, which was replaced by Rule 12DER09-09. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.

SUBJECT:

The subject area addressed in Proposed Rule 12D-7.0142, F.A.C., Additional Homestead Exemption Pursuant to Section 196.031(1)(b), Florida Statutes, is the additional homestead exemption that only applies to non-school levies. The subject area addressed in Proposed Rule 12D-7.019, F.A.C., Tangible Personal Property Exemption, is the tangible personal property exemption. Rule text will be posted on or before December 31, 2009 on the Department’s website at: http://dor.myflorida.com/dor/property/erules.html.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

192.047, 193.063, 193.072, 193.114, 196.031, 196.075, 196.082, 196.183, 196.202, 196.24 FS.

PRINT PUBLISH DATE:

12/24/2009 Vol. 35/51

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 192.047, 193.063, 193.072, 193.114, 196.031, 196.075, 196.082, 196.183, 196.202, 196.24 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12D-7.0142&PDate=12/24/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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