Fla. Admin. Code Ann. R. 12D-7.006 - Exemption for Totally and Permanently Disabled Persons
(1) This rule applies to the total exemption
from taxation for the homestead property of a totally and permanently disabled
person.
(2) The homestead property
of a quadriplegic is exempt.
(3) To
provide evidence of entitlement to the exemption, a quadriplegic must furnish
to the property appraiser one of the following:
(a) A certificate of disability, Form DR-416
(incorporated by reference in rule
12D-16.002, F.A.C.), from two
doctors of this state licensed under chapter 458 or 459, F.S.; or
(b) A certificate of disability from the
United States Department of Veterans Affairs or its
predecessor.
(4) Subject
to the income limitations pursuant to Section
196.101, F.S., the homestead
property of a paraplegic, hemiplegic, or any other totally and permanently
disabled person who must use a wheelchair for mobility or who is legally blind
is exempt from ad valorem taxation.
(5) To provide evidence of entitlement to the
exemption, a paraplegic, hemiplegic, or other totally and permanently disabled
person who must use a wheelchair, or a person who is legally blind must provide
the following to the property appraiser:
(a)
1. A certificate of disability, Form DR-416
(incorporated by reference in rule
12D-16.002, F.A.C.), from two
doctors of this state licensed under Chapter 458 or 459, F.S.; or
2. A certificate of disability from the
United States Department of Veterans Affairs or its predecessor; or
3. For blind persons, a certificate of
disability, Form DR-416, from one doctor of this state licensed under chapter
458 or 459, F.S., and a certificate of disability, Form DR-416B (incorporated
by reference in rule 12D-16.002, F.A.C.), from one
optometrist licensed in this state under chapter 463, F.S.;
and,
(b) A Statement of
Gross Income, Form DR-501A (incorporated by reference in rule
12D-16.002,
F.A.C.).
(6) Totally and
permanently disabled persons must make application on Form DR-501,
(incorporated by reference in rule
12D-16.002, F.A.C.) in
conjunction with the disability documentation, with the property appraiser on
or before March 1 of each year.
(7)
In order to qualify for the homestead exemption under this rule section, the
totally and permanently disabled person must have been a permanent resident on
January 1 of the year in which the exemption is claimed.
(8) The exemption documentation required of
permanently and totally disabled persons is prima facie evidence of the fact of
entitlement to the exemption; however, the property appraiser may deny the
exemption if, upon his investigation, facts are disclosed which show absence of
sufficient disability for the exemption.
Notes
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.012, 196.101, 213.05 FS.
New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1-12.
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