2024-07 Property Tax Oversight BulletinProperty Tax Oversight Informational Bulletin
Tentative Verification of Eligibility for Homestead
Exemption
June 17, 2024
PTO 24-07
Effective July 1, 2024, Chapter 2024-217, Laws of Florida (HB 1161), creates section 196.092,
F.S. The law requires the Department of Revenue to provide a form that a county property
appraiser may use, at their discretion, to tentatively verify the eligibility of a veteran or surviving
spouse who believes they will qualify for an exemption under sections 196.081, 196.082, or
196.091, F.S., once they purchase a homestead property. Tentative verification of eligibility may
only be provided after the person submits the forms, documentation, or other proof necessary to
qualify for the exemption. Tentative verification of eligibility by the property appraiser is not
binding on the property appraiser. Decisions by the property appraiser regarding whether to
consider a request for tentative verification of eligibility for an exemption; or a person’s apparent
eligibility to receive an exemption or discount after submission of the forms, documentation, and
other proof necessary to qualify for the relevant exemption or discount, are not subject to
administrative or judicial review under chapter 194.
Affected Rule and Form:
The following rule and form will be affected based on the law change.
• Rule 12D-16.002, F.A.C., Index to Forms
• Form DR-501V, Tentative Eligibility Verification For Certain Exemptions
Information about the status of the Department’s rulemaking is available at
https://floridarevenue.com/rules.
Questions:
This bulletin is provided by the Department of Revenue for your general information. For
questions, please email DORPTO@floridarevenue.com.
Reference:
The full text of the implementing law (chapter 2024-217, Laws of Florida) is available at
https://laws.flrules.org/2024/217.
Implementing Date:
The implementing law is effective July 1, 2024 and first applies to the 2024 tax year.