HB 0475 2004
1	A bill to be entitled
2	An act relating to real estate taxation; amending s.
3	196.101, F.S.; revising provisions for exemption for
4	totally and permanently disabled persons; providing an
5	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 paraplegia
15	or hemiplegia paraplegic, hemiplegic, or other totally and
16	permanently disabled person, as defined in s. 196.012(11), who
17	must use a wheelchair for mobility or by a personwho is legally
18	blind, is exempt from taxation.
19	(5) The physician's certification shall read as follows:
20
21	PHYSICIAN'S CERTIFICATION
22	OF
23	TOTAL AND PERMANENT DISABILITY
24
25	I, ... (name of physician) ..., a physician licensed pursuant
26	to chapter 458 or chapter 459, Florida Statutes, hereby certify
27	Mr. _____ Mrs. _____ Miss _____ Ms. _____ ... (name of totally
28	and permanently disabled person) ..., social security number
29	_____, is totally and permanently disabled as of January 1, ...
30	(year) ..., due to the following mental or physical
31	condition(s):
32
33	_____ Quadriplegia
34	_____ Paraplegia
35	_____ Hemiplegia
36	_____ Other total and permanent disability requiring use of
37	a wheelchair for mobility
38	_____ Legal Blindness
39
40	It is my professional belief that the above-named condition(s)
41	render Mr. _____ Mrs. _____ Miss _____ Ms. _____ totally and
42	permanently disabled, and that the foregoing statements are
43	true, correct, and complete to the best of my knowledge and
44	professional belief.
45
46	Signature
47	Address (print)
48	Date
49	Florida Board of Medicine or Osteopathic Medicine license number
50
51	Issued on
52
53	NOTICE TO TAXPAYER: Each Florida resident applying for a total
54	and permanent disability exemption must present to the county
55	property appraiser, on or before March 1 of each year, a copy of
56	this form or a letter from the United States Department of
57	Veterans Affairs or its predecessor. Each form is to be
58	completed by a licensed Florida physician.
59
60	NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida
61	Statutes, provides that any person who shall knowingly and
62	willfully give false information for the purpose of claiming
63	homestead exemption shall be guilty of a misdemeanor of the
64	first degree, punishable by a term of imprisonment not exceeding
65	1 year or a fine not exceeding $5,000, or both.
66	Section 2. This act shall take effect January 1, 2005.