Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.001 - Applications for Exemptions

Current through Reg. 50, No. 138; July 16, 2024
(1) As used in
				section 196.011, F.S., the term "file"
				shall mean received in the office of the county property appraiser. However,
				for applications filed by mail, the date of the postmark is the date of
				filing.
(2) The property appraiser
				is not authorized to accept any application that is not filed on or before
				March 1 of the year for which exemption is claimed except that, when the last
				day for filing is a Saturday, Sunday, or legal holiday, in which case the time
				for making an application shall be extended until the end of the next business
				day. The property appraiser shall accept any application timely filed even
				though the applicant intends or is requested to file supplemental proof or
				documents.
(3) Property appraisers
				are permitted, at their option, to grant homestead exemptions upon proper
				application throughout the year for the succeeding year. In those counties
				which have not waived the annual application requirement, the taxpayer is
				required to reapply on the short form as provided in section
				196.011(5),
				F.S. If the taxpayer received the exemption for the prior year, the property
				may qualify for the exemption in each succeeding year by renewal application as
				provided in section 196.011(6),
				F.S., or by county waiver of the annual application requirement as provided in
				section 196.011(9),
				F.S.
(4) Each new applicant for an
				exemption under section
				196.031,
				196.081,
				196.091,
				196.101,
				196.102,
				196.173, or
				196.202, F.S., must provide his
				or her social security number and the social security number of his or her
				spouse, if any, in the applicable spaces provided on the application form
				DR-501, Original Application for Homestead and Related Tax Exemptions
				(incorporated by reference in rule
				12D-16.002, F.A.C.). Failure to
				provide such numbers will render the application incomplete. If an applicant
				omits the required social security numbers and files an otherwise complete
				application, the property appraiser shall contact that applicant and afford the
				applicant the opportunity to file a complete application on or before April 1.
				Failure to file a completed application on or before April 1 shall constitute a
				waiver of the exemption for that tax year, unless the applicant can demonstrate
				that failure to timely file a completed application was the result of a postal
				error or, upon filing a timely petition to the value adjustment board, that the
				failure was due to extenuating circumstances as provided in section
				196.011, F.S.
(5) In those counties which permit the
				automatic renewal of homestead exemption, the property appraiser may request a
				refiling of the application in order to obtain the social security number of
				the applicant and the social security number of the applicant's
				spouse.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.047,
					 194.011,
					 196.011
					 FS.
New 10-12-76, Amended 11-10-77, Formerly 12D-7.01, Amended
					 11-21-91, 12-27-94, 12-31-98, 1-17-18.