Rule: 12D-7.004 Prev   Up   Next

Rule Title: Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Property Tax Oversight Program
Chapter: EXEMPTIONS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 6/13/2022
History Notes: Rulemaking Authority 195.027(1) FS. Law Implemented 196.081 FS. History–New 10-12-76, Formerly 12D-7.04, Amended 12-27-94, 12-30-97, 12-31-98, 11-12-20, 6-13-22.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12D-7.004
Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans 25911142 Effective:
06/13/2022
View Text Proposed
12D-7.004
......
The purpose of the proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., is to remove references to the provisions of Rule 12D-8.0061, F.A.C. The purpose of the proposed amendments to Rule 12D-7.0143, F.A.C., Additional .... 25713747 3/30/2022
Vol. 48/62
View Text Development
12D-7.004
......
The purpose of the proposed amendment to Rules 12D-7.004 and 12D-7.005, F.A.C., is to remove references to the provisions of Rule 12D-8.0061, F.A.C., proposed to be repealed. The purpose of the proposed amendments to Rule .... 25202945 11/1/2021
Vol. 47/212
View Text Final
12D-7.004
Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans 23806436 Effective:
11/12/2020
View Text Proposed
12D-7.004
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 .... 23687320 9/24/2020
Vol. 46/187
View Text Development
12D-7.004
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 .... 23562190 8/24/2020
Vol. 46/165
View Text Final
12D-7.004
Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans 1302339 Effective:
12/31/1998