Florida Senate - 2023 SB 820
By Senator Rodriguez
40-01104-23 2023820__
1 A bill to be entitled
2 An act relating to the homestead tax exemption for
3 totally and permanently disabled persons; amending s.
4 196.101, F.S.; providing eligibility for the exemption
5 to totally and permanently disabled persons with
6 intellectual disabilities; removing a condition that
7 totally and permanently disabled persons must use a
8 wheelchair for mobility or be legally blind to qualify
9 for the exemption; providing that certificates of
10 disability providing prima facie evidence of
11 eligibility may be provided by the Social Security
12 Administration; revising physician and optometrist
13 certification forms; providing that an applicant for
14 the exemption may apply before receiving necessary
15 documentation from the Social Security Administration;
16 providing an effective date.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Subsections (2), (3), (5), (7), and (8) of
21 section 196.101, Florida Statutes, are amended to read:
22 196.101 Exemption for totally and permanently disabled
23 persons.—
24 (2) Any real estate used and owned as a homestead by a
25 paraplegic, hemiplegic, or other totally and permanently
26 disabled person, as defined in s. 196.012(11), including a
27 totally and permanently disabled person with an intellectual
28 disability as defined in s. 393.063, who may must use a
29 wheelchair for mobility or who is legally blind, is exempt from
30 taxation.
31 (3) The production by any totally and permanently disabled
32 person entitled to the exemption in subsection (1) or subsection
33 (2) of a certificate of such disability from two licensed
34 doctors of this state, from the Social Security Administration,
35 or from the United States Department of Veterans Affairs or its
36 predecessor to the property appraiser of the county wherein the
37 property lies, is prima facie evidence of the fact that he or
38 she is entitled to such exemption.
39 (5) The physician’s certification shall read as follows:
40
41 PHYSICIAN’S CERTIFICATION OF
42 TOTAL AND PERMANENT DISABILITY
43
44 I, ...(name of physician)..., a physician licensed pursuant to
45 chapter 458 or chapter 459, Florida Statutes, hereby certify Mr.
46 .... Mrs. .... Miss .... Ms. .... ...(name of totally and
47 permanently disabled person)..., social security number ...., is
48 totally and permanently disabled as of January 1, ...(year)...,
49 due to the following mental or physical condition(s):
50
51 .... Quadriplegia
52 .... Paraplegia
53 .... Hemiplegia
54 .... Other total and permanent disability that may require
55 requiring use of a wheelchair for mobility
56 .... Other total and permanent disability, including an
57 intellectual disability
58 .... Legal Blindness
59
60 It is my professional belief that the above-named condition(s)
61 render Mr. .... Mrs. .... Miss .... Ms. .... totally and
62 permanently disabled, and that the foregoing statements are
63 true, correct, and complete to the best of my knowledge and
64 professional belief.
65
66 Signature.......................................................
67 Address (print).................................................
68 Date............................................................
69 Florida Board of Medicine or Osteopathic Medicine license number
70 ................................................................
71 Issued on.......................................................
72
73 NOTICE TO TAXPAYER: Each Florida resident applying for a total
74 and permanent disability exemption must present to the county
75 property appraiser, on or before March 1 of each year, a copy of
76 this form or a letter from the Social Security Administration or
77 from the United States Department of Veterans Affairs or its
78 predecessor. Each form is to be completed by a licensed Florida
79 physician.
80
81 NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida
82 Statutes, provides that any person who shall knowingly and
83 willfully give false information for the purpose of claiming
84 homestead exemption shall be guilty of a misdemeanor of the
85 first degree, punishable by a term of imprisonment not exceeding
86 1 year or a fine not exceeding $5,000, or both.
87 (7) The optometrist’s certification shall read as follows:
88
89 OPTOMETRIST’S CERTIFICATION OF
90 TOTAL AND PERMANENT DISABILITY
91
92 I, ...(name of optometrist)..., an optometrist licensed pursuant
93 to chapter 463, Florida Statutes, hereby certify that Mr. ....
94 Mrs. .... Miss .... Ms. .... ...(name of totally and permanently
95 disabled person)..., social security number ...., is totally and
96 permanently disabled as of January 1, ...(year)..., due to legal
97 blindness.
98
99 It is my professional belief that the above-named condition
100 renders Mr. .... Mrs. .... Miss .... Ms. .... ...(name of
101 totally and permanently disabled person)... totally and
102 permanently disabled and that the foregoing statements are true,
103 correct, and complete to the best of my knowledge and
104 professional belief.
105
106 Signature ......................................................
107 Address (print) ................................................
108 Date ...........................................................
109 Florida Board of Optometry license number ......................
110 Issued on ......................................................
111
112 NOTICE TO TAXPAYER: Each Florida resident applying for a total
113 and permanent disability exemption must present to the county
114 property appraiser, on or before March 1 of each year, a copy of
115 this form or a letter from the Social Security Administration or
116 the United States Department of Veterans Affairs or its
117 predecessor. Each form is to be completed by a licensed Florida
118 optometrist.
119
120 NOTICE TO TAXPAYER AND OPTOMETRIST: Section 196.131(2), Florida
121 Statutes, provides that any person who knowingly and willfully
122 gives false information for the purpose of claiming homestead
123 exemption commits a misdemeanor of the first degree, punishable
124 by a term of imprisonment not exceeding 1 year or a fine not
125 exceeding $5,000, or both.
126 (8) An applicant for the exemption under this section may
127 apply for the exemption before receiving the necessary
128 documentation from the Social Security Administration or from
129 the United States Department of Veterans Affairs or its
130 predecessor. Upon receipt of the documentation, the exemption
131 shall be granted as of the date of the original application, and
132 the excess taxes paid shall be refunded. Any refund of excess
133 taxes paid shall be limited to those paid during the 4-year
134 period of limitation set forth in s. 197.182(1)(e).
135 Section 2. This act shall take effect July 1, 2023.