20554317, 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: 20554317

Notice of Proposed Rule

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. Based on 2018 amendments to s. 196.24, Florida Statutes, the amendment to subsection (2) removes the former statutory requirement that a disabled veteran and spouse must have been married at least five years on the date of the veteran’s death. 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.

SUMMARY:

The amended rule implements the removal of the statutory requirement which no longer exists for an existing exemption for disabled ex-service members.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

196.202, 196.24 FS.

PRINT PUBLISH DATE:

6/18/2018 Vol. 44/118

COMMENTS:

From 6/18/2018 To 7/9/2018 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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