Senate Bill sb2738

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    Florida Senate - 2004                                  SB 2738

    By Senator Lawson





    6-1779-04

  1                      A bill to be entitled

  2         An act relating to real estate taxation;

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

  4         concerning the homestead tax exemption for

  5         totally and permanently disabled persons;

  6         deleting the exemption provided for a person

  7         who is legally blind; providing an effective

  8         date.

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

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

13  Florida Statutes, are amended to read:

14         196.101  Exemption for totally and permanently disabled

15  persons.--

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

17  paraplegic, hemiplegic, or other totally and permanently

18  disabled person, as defined in s. 196.012(11), who must use a

19  wheelchair for mobility or who is legally blind, is exempt

20  from taxation.

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

22  follows:

23                    PHYSICIAN'S CERTIFICATION

24                                OF

25                  TOTAL AND PERMANENT DISABILITY

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

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

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

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

31  social security number _____, is totally and permanently

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    Florida Senate - 2004                                  SB 2738
    6-1779-04




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

 2  following mental or physical condition(s):

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 4         _____ Quadriplegia

 5         _____ Paraplegia

 6         _____ Hemiplegia

 7         _____ Other total and permanent disability requiring

 8  use 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.

16  Signature

17  Address (print)

18  Date

19  Florida Board of Medicine or Osteopathic Medicine license

20  number

21  

22  Issued on

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.

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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 - 2004                                  SB 2738
    6-1779-04




 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, 2005.

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 7            *****************************************

 8                          SENATE SUMMARY

 9    Revises provisions concerning homestead tax exemption for
      totally and permanently disabled persons.
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