Senate Bill sb2232

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2003                                  SB 2232

    By Senator Miller





    18-879-03                                           See HB 145

  1                      A bill to be entitled

  2         An act relating to real estate taxation;

  3         amending s. 196.101, F.S.; revising provisions

  4         for exemption for totally and permanently

  5         disabled persons; providing an effective date.

  6  

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

  8  

  9         Section 1.  Subsections (2) and (5) of section 196.101,

10  Florida Statutes, are amended to read:

11         196.101  Exemption for totally and permanently disabled

12  persons.--

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

14  person who is totally and permanently disabled due to

15  paraplegia or hemiplegia paraplegic, hemiplegic, or other

16  totally and permanently disabled person, as defined in s.

17  196.012(11), who must use a wheelchair for mobility or by a

18  person who is legally blind, is exempt from taxation.

19         (5)  The physician's certification shall read as

20  follows:

21                    PHYSICIAN'S CERTIFICATION

22                                OF

23                  TOTAL AND PERMANENT DISABILITY

24  

25         I, ...  (name of physician)  ..., a physician licensed

26  pursuant to chapter 458 or chapter 459, Florida Statutes,

27  hereby certify Mr. _____ Mrs. _____ Miss _____ Ms. _____

28  ...  (name of totally and permanently disabled person)  ...,

29  social security number _____, is totally and permanently

30  disabled as of January 1, ...  (year)  ..., due to the

31  following mental or physical condition(s):

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






    Florida Senate - 2003                                  SB 2232
    18-879-03                                           See HB 145




 1  

 2         _____ Quadriplegia

 3         _____ Paraplegia

 4         _____ Hemiplegia

 5         _____ Other total and permanent disability requiring

 6  use of a wheelchair for mobility

 7         _____ Legal Blindness

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 9  It is my professional belief that the above-named condition(s)

10  render Mr. _____ Mrs. _____ Miss _____ Ms. _____ totally and

11  permanently disabled, and that the foregoing statements are

12  true, correct, and complete to the best of my knowledge and

13  professional belief.

14  

15  Signature

16  Address (print)

17  Date

18  Florida Board of Medicine or Osteopathic Medicine license

19  number

20  

21  Issued on

22  

23  NOTICE TO TAXPAYER: Each Florida resident applying for a total

24  and permanent disability exemption must present to the county

25  property appraiser, on or before March 1 of each year, a copy

26  of this form or a letter from the United States Department of

27  Veterans Affairs or its predecessor. Each form is to be

28  completed by a licensed Florida physician.

29  

30  NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida

31  Statutes, provides that any person who shall knowingly and

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    Florida Senate - 2003                                  SB 2232
    18-879-03                                           See HB 145




 1  willfully give false information for the purpose of claiming

 2  homestead exemption shall be guilty of a misdemeanor of the

 3  first degree, punishable by a term of imprisonment not

 4  exceeding 1 year or a fine not exceeding $5,000, or both.

 5         Section 2.  This act shall take effect January 1, 2004.

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