Senate Bill sb1366c1

    Florida Senate - 2001                           CS for SB 1366

    By the Committee on Finance and Taxation; and Senator Cowin





    314-1909-01

  1                      A bill to be entitled

  2         An act relating to tax exemption; amending s.

  3         196.202, F.S.; defining the term "totally and

  4         permanently disabled person"; providing an

  5         effective date.

  6

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

  8

  9         Section 1.  Section 196.202, Florida Statutes, is

10  amended to read:

11         196.202  Property of widows, widowers, blind persons,

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

13  value of $500 of every widow, widower, blind person, or

14  totally and permanently disabled person who is a bona fide

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

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

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

18  physician licensed in this state, by the United States

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

20  Social Security Administration to be totally and permanently

21  disabled.

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

23

24          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
25                             SB 1366

26

27  The committee substitute deletes the increase from $500 to
    $1,000 in exempt value for property owned by widows, widowers,
28  blind persons, and totally and permanently disabled persons.

29

30

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