Senate Bill sb0206

    Florida Senate - 2005                                   SB 206

    By Senator Lawson





    6-214-05

  1                      A bill to be entitled

  2         An act relating to tax exemptions; amending s.

  3         196.202, F.S.; increasing the value of property

  4         that is exempted from taxation for widows,

  5         widowers, blind persons, and totally and

  6         permanently disabled persons; providing an

  7         effective date.

  8  

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

10  

11         Section 1.  Section 196.202, Florida Statutes, is

12  amended to read:

13         196.202  Property of widows, widowers, blind persons,

14  and persons totally and permanently disabled.--Property to the

15  value of $1,000 $500 of every widow, widower, blind person, or

16  totally and permanently disabled person who is a bona fide

17  resident of this state shall be exempt from taxation. As used

18  in this section, the term "totally and permanently disabled

19  person" means a person who is currently certified by a

20  physician licensed in this state, by the United States

21  Department of Veterans Affairs or its predecessor, or by the

22  Social Security Administration to be totally and permanently

23  disabled.

24         Section 2.  This act shall take effect January 1, 2006,

25  and applies to tax years beginning on or after that date.

26  

27            *****************************************

28                          SENATE SUMMARY

29    Doubles the tax exemption for widows, widowers, blind
      persons, and totally and permanently disabled persons,
30    from property "to the value of $500" to property "to the
      value of $1,000."
31  

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