House Bill hb1229

    Florida House of Representatives - 2001                HB 1229

        By Representative Gibson






  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption;

  3         amending s. 196.202, F.S.; increasing the

  4         amount of the exemption for property of a

  5         widow, widower, blind person, or totally and

  6         permanently disabled person; providing

  7         certification requirements for a totally and

  8         permanently disabled person for purposes of

  9         said exemption; amending s. 196.031, F.S.;

10         reducing the amount of the increased homestead

11         exemption for disabled persons qualified for

12         the exemption under s. 196.202, F.S., to

13         conform; providing an effective date.

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

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17         Section 1.  Paragraph (b) of subsection (3) of section

18  196.031, Florida Statutes, is amended to read:

19         196.031  Exemption of homesteads.--

20         (3)

21         (b)  For every person who is entitled to the exemption

22  provided in subsection (1), who has been a permanent resident

23  of this state for the 5 consecutive years prior to claiming

24  the exemption under this subsection, and who qualifies for the

25  exemption granted pursuant to s. 196.202 as a totally and

26  permanently disabled person, the exemption is increased to

27  $9,000 $9,500 of assessed valuation for taxes levied by

28  governing bodies of counties, municipalities, and special

29  districts.

30         Section 2.  Section 196.202, Florida Statutes, is

31  amended to read:

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2001                HB 1229

    764-106-01






  1         196.202  Property of widows, widowers, blind persons,

  2  and persons totally and permanently disabled.--

  3         (1)  Property to the value of $1,000 $500 of every

  4  widow, widower, blind person, or totally and permanently

  5  disabled person who is a bona fide resident of this state

  6  shall be exempt from taxation.

  7         (2)  For purposes of this section, "totally and

  8  permanently disabled person" means a person who is currently

  9  certified by one licensed physician of this state, by the

10  United States Department of Veterans Affairs or its

11  predecessor, or by the Social Security Administration to be

12  totally and permanently disabled.

13         Section 3.  This act shall take effect January 1, 2002.

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15            *****************************************

16                          HOUSE SUMMARY

17
      Increases the amount of the ad valorem tax exemption for
18    property of a widow, widower, blind person, or totally
      and permanently disabled person from $500 to $1,000.
19    Provides certification requirements for a totally and
      permanently disabled person for purposes of said
20    exemption. Reduces the amount of the increased homestead
      exemption for disabled persons qualified for the
21    exemption under s. 196.202, F.S., by $500, to conform.

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CODING: Words stricken are deletions; words underlined are additions.