Senate Bill sb2738
CODING: Words stricken are deletions; words underlined are additions.
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.
9
10 Be It Enacted by the Legislature of the State of Florida:
11
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
26
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
1
CODING: Words stricken are deletions; words underlined are additions.
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):
3
4 _____ Quadriplegia
5 _____ Paraplegia
6 _____ Hemiplegia
7 _____ Other total and permanent disability requiring
8 use of a wheelchair for mobility
9 _____ Legal Blindness
10
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.
29
30 NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida
31 Statutes, provides that any person who shall knowingly and
2
CODING: Words stricken are deletions; words underlined are additions.
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.
6
7 *****************************************
8 SENATE SUMMARY
9 Revises provisions concerning homestead tax exemption for
totally and permanently disabled persons.
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
3
CODING: Words stricken are deletions; words underlined are additions.