House Bill 0445
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 445
By Representative Kelly
1 A bill to be entitled
2 An act relating to ad valorem tax exemption;
3 amending s. 196.101, F.S.; removing provisions
4 which impose a residency requirement and income
5 limitation with respect to the exemption for
6 the homestead of a paraplegic, hemiplegic, or
7 other totally and permanently disabled person
8 who must use a wheelchair for mobility or who
9 is legally blind; repealing s. 196.011(9)(b),
10 F.S., which specifies the filing deadline for
11 the income statement required in connection
12 with said income limitation; providing an
13 effective date.
14
15 Be It Enacted by the Legislature of the State of Florida:
16
17 Section 1. Section 196.101, Florida Statutes, is
18 amended to read:
19 196.101 Exemption for totally and permanently disabled
20 persons.--
21 (1) Any real estate used and owned as a homestead by
22 any quadriplegic, is exempt from taxation.
23 (2) Any real estate used and owned as a homestead by a
24 paraplegic, hemiplegic, or other totally and permanently
25 disabled person, as defined in s. 196.012(11), who must use a
26 wheelchair for mobility or who is legally blind, is exempt
27 from taxation.
28 (2)(3) The production by any totally and permanently
29 disabled person entitled to the exemption in subsection (1) or
30 subsection (2) of a certificate of such disability from two
31 licensed doctors of this state or from the United States
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Florida House of Representatives - 1999 HB 445
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1 Department of Veterans Affairs or its predecessor to the
2 property appraiser of the county wherein the property lies, is
3 prima facie evidence of the fact that he or she is entitled to
4 such exemption.
5 (4)(a) A person entitled to the exemption in
6 subsection (2) must be a permanent resident of this state.
7 Submission of an affidavit that the applicant claiming the
8 exemption under subsection (2) is a permanent resident of this
9 state is prima facie proof of such residence. However, the
10 gross income of all persons residing in or upon the homestead
11 for the prior year shall not exceed $14,500. For the purposes
12 of this section, the term "gross income" includes United
13 States Department of Veterans Affairs benefits and any social
14 security benefits paid to the persons.
15 (b) The maximum income limitations permitted in this
16 subsection shall be adjusted annually on January 1, beginning
17 January 1, 1990, by the percentage change in the average
18 cost-of-living index in the period January 1 through December
19 31 of the immediate prior year compared with the same period
20 for the year prior to that. The index is the average of the
21 monthly consumer price index figures for the stated 12-month
22 period, relative to the United States as a whole, issued by
23 the United States Department of Labor.
24 (c) The department shall require by rule that the
25 taxpayer annually submit a sworn statement of gross income,
26 pursuant to paragraph (a). The department shall require that
27 the filing of such statement be accompanied by copies of
28 federal income tax returns for the prior year, wage and
29 earnings statements (W-2 forms), and other documents it deems
30 necessary, for each member of the household. The taxpayer's
31 statement shall attest to the accuracy of such copies. The
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Florida House of Representatives - 1999 HB 445
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1 department shall prescribe and furnish a form to be used for
2 this purpose which form shall include spaces for a separate
3 listing of United States Department of Veterans Affairs
4 benefits and social security benefits. All records produced
5 by the taxpayer under this paragraph are confidential in the
6 hands of the property appraiser, the department, the tax
7 collector, and the Auditor General and shall not be divulged
8 to any person, firm, or corporation except upon court order or
9 order of an administrative body having quasi-judicial powers
10 in ad valorem tax matters, and such records are exempt from
11 the provisions of s. 119.07(1).
12 (3)(5) The physician's certification shall read as
13 follows:
14
15 PHYSICIAN'S CERTIFICATION
16 OF
17 TOTAL AND PERMANENT DISABILITY
18
19 I, ...(name of physician)..., a physician licensed pursuant to
20 chapter 458 or chapter 459, Florida Statutes, hereby certify
21 Mr. .... Mrs. .... Miss .... Ms. .... ...(name of totally and
22 permanently disabled person)..., social security number ....,
23 is totally and permanently disabled as of January 1,
24 ...(year)..., due to the following mental or physical
25 condition(s):
26
27 .... Quadriplegia
28 .... Paraplegia
29 .... Hemiplegia
30 .... Other total and permanent disability requiring use
31 of a wheelchair for mobility
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Florida House of Representatives - 1999 HB 445
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1 .... Legal Blindness
2
3 It is my professional belief that the above-named condition(s)
4 render Mr. .... Mrs. .... Miss .... Ms. .... totally and
5 permanently disabled, and that the foregoing statements are
6 true, correct, and complete to the best of my knowledge and
7 professional belief.
8
9 Signature.....................................................
10 Address (print)...............................................
11 Date..........................................................
12 Florida Board of Medicine or Osteopathic Medicine license
13 number
14 ..............................................................
15 Issued on.....................................................
16
17 NOTICE TO TAXPAYER: Each Florida resident applying for a total
18 and permanent disability exemption must present to the county
19 property appraiser, on or before March 1 of each year, a copy
20 of this form or a letter from the United States Department of
21 Veterans Affairs or its predecessor. Each form is to be
22 completed by a licensed Florida physician.
23
24 NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida
25 Statutes, provides that any person who shall knowingly and
26 willfully give false information for the purpose of claiming
27 homestead exemption shall be guilty of a misdemeanor of the
28 first degree, punishable by a term of imprisonment not
29 exceeding 1 year or a fine not exceeding $5,000, or both.
30 Section 2. Paragraph (b) of subsection (9) of section
31 196.011, Florida Statutes, 1998 Supplement, is repealed.
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Florida House of Representatives - 1999 HB 445
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1 Section 3. This act shall take effect January 1, 2000.
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4 HOUSE SUMMARY
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Removes provisions which impose a residency requirement
6 and income limitation with respect to the ad valorem tax
exemption for the homestead of a paraplegic, hemiplegic,
7 or other totally and permanently disabled person who must
use a wheelchair for mobility or who is legally blind.
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