Florida Senate - 2026                        COMMITTEE AMENDMENT
       Bill No. SB 7046
       
       
       
       
       
       
                                Ì916018'Î916018                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  03/02/2026           .                                
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       The Committee on Appropriations (Rouson) recommended the
       following:
       
    1         Senate Amendment to Amendment (782234) (with title
    2  amendment)
    3  
    4         Between lines 375 and 376
    5  insert:
    6         Section 14. Subsections (1) and (2) of section 196.101,
    7  Florida Statutes, are amended to read:
    8         196.101 Exemption for totally and permanently disabled
    9  persons.—
   10         (1) Any real estate used and owned as a homestead by any
   11  quadriplegic or paraplegic is exempt from taxation.
   12         (2) Any real estate used and owned as a homestead by a
   13  paraplegic, hemiplegic, or other totally and permanently
   14  disabled person, as defined in s. 196.012(11), who must use a
   15  wheelchair for mobility or who is legally blind, is exempt from
   16  taxation.
   17         Section 15. The amendments made by this act to s. 196.101,
   18  Florida Statutes, first apply to the 2027 property tax roll.
   19  
   20  ================= T I T L E  A M E N D M E N T ================
   21  And the title is amended as follows:
   22         Delete line 2273
   23  and insert:
   24         providing applicability; amending s. 196.101, F.S.;
   25         exempting from taxation real estate used and owed as a
   26         homestead by a paraplegic; conforming provisions to
   27         changes made by the act; providing applicability;
   28         amending s. 196.081, F.S.;