20358086, 12D-7.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 20358086

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.003

Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Ex-Service Members, Spouses

PURPOSE:

The purpose of this rule amendment is to incorporate statutory changes enacted in Chapter 2018-118, L.O.F. The amendment to subsection (2) removes the former statutory requirement that a disabled veteran and spouse must be married at least five years on the date of the veteran’s death, based on 2018 amendments to s. 196.24, Florida Statutes. The effect of this amendment is to implement the removal of this statutory requirement which no longer exists for an existing exemption for disabled ex-service members.
The rule text is on the Department’s website at http://floridarevenue.com/rules.

SUBJECT:

Amending property tax exemption affected by Chapter 2018-118, L.O.F.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

196.202, 196.24 FS.

PRINT PUBLISH DATE:

5/1/2018 Vol. 44/85

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 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-7.003&PDate=5/1/2018&Section=1

REFERENCE MATERIALS:

No reference(s).

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