Florida Senate - 2026                        COMMITTEE AMENDMENT
       Bill No. SB 7046
       
       
       
       
       
       
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                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Appropriations (Rouson) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 139 and 140
    4  insert:
    5         Section 5. Subsections (1), (2), and (5) of section
    6  196.101, Florida Statutes, are amended to read:
    7         196.101 Exemption for totally and permanently disabled
    8  persons.—
    9         (1) Any real estate used and owned as a homestead by any
   10  quadriplegic or paraplegic is exempt from taxation.
   11         (2) Any real estate used and owned as a homestead by a
   12  paraplegic, hemiplegic, or other totally and permanently
   13  disabled person, as defined in s. 196.012(11), who must use a
   14  wheelchair for mobility or who is legally blind, is exempt from
   15  taxation.
   16         (5) The physician’s certification shall read as follows:
   17  
   18                    PHYSICIAN’S CERTIFICATION OF                   
   19                   TOTAL AND PERMANENT DISABILITY                  
   20  
   21  I, ...(name of physician)..., a physician licensed pursuant to
   22  chapter 458 or chapter 459, Florida Statutes, hereby certify Mr.
   23  .... Mrs. .... Miss .... Ms. .... ...(name of totally and
   24  permanently disabled person)..., social security number ...., is
   25  totally and permanently disabled as of January 1, ...(year)...,
   26  due to the following mental or physical condition(s):
   27  
   28         .... Quadriplegia
   29         .... Paraplegia
   30         .... Hemiplegia
   31         .... Other total and permanent disability requiring use of
   32  a wheelchair for mobility
   33         .... Legal Blindness
   34  
   35  It is my professional belief that the above-named condition(s)
   36  render Mr. .... Mrs. .... Miss .... Ms. .... ...(name of totally
   37  and permanently disabled person)... totally and permanently
   38  disabled, and that the foregoing statements are true, correct,
   39  and complete to the best of my knowledge and professional
   40  belief.
   41  
   42  Signature ......................................................
   43  Address (print) ................................................
   44  Date ...........................................................
   45  Florida Board of Medicine or Osteopathic Medicine license number
   46  ................................................................
   47  Issued on ......................................................
   48  
   49  NOTICE TO TAXPAYER: Each Florida resident applying for a total
   50  and permanent disability exemption must present to the county
   51  property appraiser, on or before March 1 of each year, a copy of
   52  this form or a letter from the United States Department of
   53  Veterans Affairs or its predecessor. Each form is to be
   54  completed by a licensed Florida physician.
   55  
   56  NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida
   57  Statutes, provides that any person who shall knowingly and
   58  willfully give false information for the purpose of claiming
   59  homestead exemption shall be guilty of a misdemeanor of the
   60  first degree, punishable by a term of imprisonment not exceeding
   61  1 year or a fine not exceeding $5,000, or both.
   62  
   63  ================= T I T L E  A M E N D M E N T ================
   64  And the title is amended as follows:
   65         Delete line 8
   66  and insert:
   67         providing applicability; amending s. 196.101, F.S.;
   68         exempting from taxation real estate used and owed as a
   69         homestead by a paraplegic; conforming provisions to
   70         changes made by the act; amending s. 196.1978, F.S.;