Senate Bill sb1366

    Florida Senate - 2001                                  SB 1366

    By Senator Cowin





    11-754-01

  1                      A bill to be entitled

  2         An act relating to tax exemption; amending s.

  3         196.202, F.S.; increasing the tax exemption for

  4         property of widows, widowers, blind persons,

  5         and totally and permanently disabled persons;

  6         defining the term "totally and permanently

  7         disabled person"; providing an effective date.

  8

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

10

11         Section 1.  Section 196.202, Florida Statutes, is

12  amended to read:

13         196.202  Property of widows, widowers, blind persons,

14  and persons totally and permanently disabled.--Property to the

15  value of $1,000 $500 of every widow, widower, blind person, or

16  totally and permanently disabled person who is a bona fide

17  resident of this state shall be exempt from taxation. As used

18  in this section, the term "totally and permanently disabled

19  person" means a person who is currently certified by a

20  physician licensed in this state, by the United States

21  Department of Veterans Affairs or its predecessor, or by the

22  Social Security Administration to be totally and permanently

23  disabled.

24         Section 2.  This act shall take effect January 1, 2002.

25

26            *****************************************

27                          SENATE SUMMARY

28    Increases the tax exemption for widows, widowers, blind
      persons, and totally and permanently disabled persons
29    from $500 in value to $1,000 in value. Defines the term
      "totally and permanently disabled person" to be a person
30    so certified by a physician licensed in this state, by
      the U.S. Department of Veterans Affairs or its
31    predecessor, or by the Social Security Administration.

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