Senate Bill sb1976

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2004                                  SB 1976

    By Senator Miller





    18-1607-04                                          See HB 475

  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:

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  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:

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22                    PHYSICIAN'S CERTIFICATION

23                                OF

24                  TOTAL AND PERMANENT DISABILITY

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26  I, ...(name of physician)..., a physician licensed pursuant to

27  chapter 458 or chapter 459, Florida Statutes, hereby certify

28  Mr. .... Mrs. .... Miss .... Ms. .... ...(name of totally and

29  permanently disabled person)..., social security number ....,

30  is totally and permanently disabled as of January 1,

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    Florida Senate - 2004                                  SB 1976
    18-1607-04                                          See HB 475




 1  ...(year)..., due to the following mental or physical

 2  condition(s):

 3  

 4         .... Quadriplegia

 5         .... Paraplegia

 6         .... Hemiplegia

 7         .... Other total and permanent disability requiring use

 8  of a wheelchair for mobility

 9         .... Legal Blindness

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

12  render Mr. .... Mrs. .... Miss .... Ms. .... totally and

13  permanently disabled, and that the foregoing statements are

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

15  professional belief.

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17  Signature.....................................................

18  Address (print)...............................................

19  Date..........................................................

20  Florida Board of Medicine or Osteopathic Medicine license

21  number .......................................................

22  Issued on.....................................................

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

25  and permanent disability exemption must present to the county

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

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

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

29  completed by a licensed Florida physician.

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    Florida Senate - 2004                                  SB 1976
    18-1607-04                                          See HB 475




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

 2  Statutes, provides that any person who shall knowingly and

 3  willfully give false information for the purpose of claiming

 4  homestead exemption shall be guilty of a misdemeanor of the

 5  first degree, punishable by a term of imprisonment not

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

 7         Section 2.  This act shall take effect January 1, 2005.

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