Florida Dept. of Revenue - Rule 12D-16.002 (2023 Legislation)

Florida Proposed Rules

Rule Number: Rule Title
12D-16.002	Index of Forms

Next Step:	At the September 18, 2023, meeting, the Governor and Cabinet approved the Department's request to adopt these rules, if the substance of the proposed rules remain unchanged upon reaching the date applicable for final adoption. The Department filed the rules for certification with the Department of State on November 6, 2023. The rules will be effective on November 26, 2023.

Forms:	DR-465, Application for Catastrophic Event Tax Refund DR-501, Original Application for Homestead and Related Tax Exemptions

Certification Package:	November 6, 2023
JAPC Certification:	November 6, 2023
Certification Letter to JAPC:	October 30, 2023
Letter to JAPC:	October 27, 2023
Letter from JAPC:	October 6, 2023
Hearing Information:	October 25, 2023
Public Comments:	October 13, 2023
Notice of Proposed Rule:	October 3, 2023 (Vol. 49, No. 192)
Cabinet Meeting for Hearing:	September 18, 2023
Notice of Public Meeting - Cabinet for Hearing:	September 12, 2023 (Vol. 49, No. 177)
Workshop Comments:	July 12, 2023
Workshop Information:	July 25, 2023
Draft Rule Language:	July 25, 2023
Notice of Rule Development:	July 11, 2023 (Vol. 49, No. 133 pp. 2477-2478)

Purpose: The purpose of the amendments to Rule 12D-16.002, F.A.C., is to amend two forms relating to 2023 legislative changes effective July 1, 2023. Amend Form DR-465, Application for Catastrophic Event Tax Refund. Section 13, Chapter 2023-157, L.O.F., amends section 197.319, F.S., to add a field for the applicant to describe the catastrophic event and to clarify the instructions. Amend Form DR-501, Original Application for Homestead and Related Tax Exemptions. Sections 6 and 8, Chapter 2023-157, L.O.F., amends section 196.081, F.S., to reflect clarifying changes in statute language and to implement the exemption for certain permanently and totally disabled veterans and surviving spouses of veterans.