Florida's Official Business Information Logo

Florida Proposed Rules

Rule Number:12D-7.004
Rule Title:Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans.
Next Step: The Department filed the rule for certification with the Department of State on October 23, 2020. The rule will be effective on November 12, 2020 (20 days after filing).

Certification Package:October 23, 2020
JAPC Certification:October 23, 2020
Certification Letter to JAPC:October 16, 2020
Package filed with JAPC:September 25, 2020
Notice of Proposed Rule:September 24, 2020 (Vol. 46, No. 187, PP. 3983-3984)
Cabinet Meeting for Hearing:September 22, 2020
Notice of Public Meeting - Cabinet for Hearing:September 15, 2020 (Vol. 46, No. 180, pp. 3794-3795)
Draft Rule Language: August 24, 2020
Notice of Rule Development: August 24,2020 (Vol. 46, No. 165, P. 3351)

Purpose:    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 on active duty as a member of the United States Armed Forces. When enacted by the Legislature, section 196.081(4), Florida Statutes, provided such relief for veterans who were permanent Florida residents on January 1 of the year of the veteran's death. 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 limited and narrowed the class of property owners eligible for the ad valorem tax exemption, and thus the provision is invalid and unenforceable. The purpose of the amendments to paragraph (4)(c) of Rule 12D-7.004, F.A.C., is to remove the Florida residency requirement for this exemption from the rule.