House Bill 0445c1

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    Florida House of Representatives - 1999              CS/HB 445

        By the Committee on Community Affairs and Representative
    Kelly





  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption;

  3         amending s. 196.101, F.S.; revising the income

  4         limitation with respect to the exemption for

  5         the homestead of a paraplegic, hemiplegic, or

  6         other totally and permanently disabled person

  7         who must use a wheelchair for mobility or who

  8         is legally blind; providing for submission of

  9         the income statement required in connection

10         with said income limitation every third year,

11         beginning in 2001; providing an effective date.

12

13  Be It Enacted by the Legislature of the State of Florida:

14

15         Section 1.  Section 196.101, Florida Statutes, is

16  amended to read:

17         196.101  Exemption for totally and permanently disabled

18  persons.--

19         (1)  Any real estate used and owned as a homestead by

20  any quadriplegic is exempt from taxation.

21         (2)  Any real estate used and owned as a homestead by a

22  paraplegic, hemiplegic, or other totally and permanently

23  disabled person, as defined in s. 196.012(11), who must use a

24  wheelchair for mobility or who is legally blind, is exempt

25  from taxation.

26         (3)  The production by any totally and permanently

27  disabled person entitled to the exemption in subsection (1) or

28  subsection (2) of a certificate of such disability from two

29  licensed doctors of this state or from the United States

30  Department of Veterans Affairs or its predecessor to the

31  property appraiser of the county wherein the property lies, is

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    Florida House of Representatives - 1999              CS/HB 445

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  1  prima facie evidence of the fact that he or she is entitled to

  2  such exemption.

  3         (4)(a)  A person entitled to the exemption in

  4  subsection (2) must be a permanent resident of this state.

  5  Submission of an affidavit that the applicant claiming the

  6  exemption under subsection (2) is a permanent resident of this

  7  state is prima facie proof of such residence.  However, the

  8  gross income of all persons residing in or upon the homestead

  9  for the prior year shall not exceed the median income for the

10  state for the previous calendar year $14,500.  For the

11  purposes of this section, the term "gross income" includes

12  United States Department of Veterans Affairs benefits and any

13  social security benefits paid to the persons.

14         (b)  The maximum income limitations permitted in this

15  subsection shall be adjusted annually on January 1, beginning

16  January 1, 1990, by the percentage change in the average

17  cost-of-living index in the period January 1 through December

18  31 of the immediate prior year compared with the same period

19  for the year prior to that.  The index is the average of the

20  monthly consumer price index figures for the stated 12-month

21  period, relative to the United States as a whole, issued by

22  the United States Department of Labor.

23         (b)(c)  The department shall require by rule that the

24  taxpayer annually submit, every third calendar year beginning

25  in 2001, a sworn statement of gross income, pursuant to

26  paragraph (a).  The department shall require that the filing

27  of such statement be accompanied by copies of federal income

28  tax returns for the prior year, wage and earnings statements

29  (W-2 forms), and other documents it deems necessary, for each

30  member of the household. The taxpayer's statement shall attest

31  to the accuracy of such copies.  The department shall

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    Florida House of Representatives - 1999              CS/HB 445

    171-612-99






  1  prescribe and furnish a form to be used for this purpose which

  2  form shall include spaces for a separate listing of United

  3  States Department of Veterans Affairs benefits and social

  4  security benefits.  All records produced by the taxpayer under

  5  this paragraph are confidential in the hands of the property

  6  appraiser, the department, the tax collector, and the Auditor

  7  General and shall not be divulged to any person, firm, or

  8  corporation except upon court order or order of an

  9  administrative body having quasi-judicial powers in ad valorem

10  tax matters, and such records are exempt from the provisions

11  of s. 119.07(1).

12         (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              CS/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.  This act shall take effect January 1, 2000.

31

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