Florida Dept. of Revenue - 12D-16.002(Constitutional Amendment)

Florida Proposed Rules

Rule Number:	12D-16.002 (Constitutional Amendment)
Rule Title:	Index to Forms
Next Step:	At the September 21, 2021, meeting, the Governor and Cabinet approved the Department's request to adopt this rule, if the substance of the proposed rule remain unchanged upon reaching the date applicable for final adoption. The Department filed the rule for certification with the Department of State on October 22, 2021. The rule will be effective on November 11, 2021.

Forms:	DR-501 Original Application for Homestead and Related Tax Exemptions DR-490PORT Notice of Denial of Transfer of Homestead Assessment Difference DR-501 Original Application for Homestead and Related Tax Exemptions DR-501DV Application and Return for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability and Surviving Spouse DR-501RVSH Certificate for Transfer of Homestead Assessment Difference

Certification Package:	October 22, 2021
Certification Letter to JAPC:	October 15, 2021
Hearing Information:	October 15, 2021
Notice of Proposed Rule:	September 24, 2021 (Vol. 47, No. 186, PP. 4466-4468)
Cabinet Meeting for Hearing:	September 21, 2021
Notice of Public Meeting - Cabinet for Hearing:	September 10, 2021 (Vol. 47, No. 176, P. 4177)
Workshop Comments (DR-501):	July 20 - August 5, 2021
Workshop Transcript:	August 5, 2021
Workshop Information (DR-501):	August 5, 2021
Draft Rule Language:	August 5, 2021
Notice of Rule Development (DR-501):	July 16, 2021 (Vol. 47, No. 137, p 3301)
Workshop Information:	December 9, 2020
Draft Rule Language:	December 9, 2020
Notice of Rule Development:	November 23, 2020 (Vol. 46, No. 228, pp. 5108-5109)

Purpose: The purpose of the proposed revisions to Form DR-501 are to provide sections for the veteran or the surviving spouse of a veteran to apply for the exemption and be made aware they may qualify for a prorated refund as a result of receiving the exemption.

The purpose of the proposed revisions to Rule 12D-16.002 is to incorporate amended Forms DR-490PORT, DR-501, DR-501DV and DR-501RVSH. The purpose of the proposed revisions to Form DR-490PORT, Notice of Denial of Transfer of Homestead Assessment Difference, Form DR-501RVSH, Certificate for Transfer of Homestead Assessment Difference, and Form DR-501, Original Application for Homestead and Related Tax Exemptions, is to update the reference to the time limit to transfer the assessment difference from two to three years. Additional changes to Form DR-501 update social information and add information that the disabled veteran discount carries over to the surviving spouse.

The purpose of the proposed revisions to Form DR-501DV, Application and Return for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability and Surviving Spouse, is to align the form to section 196.082, F.S., as amended by Chapter 2020-179, L.O.F., which provided for the surviving spouse to receive the veteran's disability discount. The proposed revisions added the spouse's name to the application for discount and removed obsolete statute language.