Florida Regulations 12D-7.006: Exemption for Totally and Permanently Disabled Persons
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(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 Fl. Admin. Code R. 12D-16.002), 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 Florida Statutes § 196.101, 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 Fl. Admin. Code R. 12D-16.002), 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 Fl. Admin. Code R. 12D-16.002), 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 Fl. Admin. Code R. 12D-16.002).
(6) Totally and permanently disabled persons must make application on Form DR-501, (incorporated by reference in Fl. Admin. Code R. 12D-16.002) 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.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.012, 196.101, 213.05 FS. History-New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1-12.
Terms Used In Florida Regulations 12D-7.006
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(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 Fl. Admin. Code R. 12D-16.002), 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 Florida Statutes § 196.101, 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 Fl. Admin. Code R. 12D-16.002), 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 Fl. Admin. Code R. 12D-16.002), 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 Fl. Admin. Code R. 12D-16.002).
(6) Totally and permanently disabled persons must make application on Form DR-501, (incorporated by reference in Fl. Admin. Code R. 12D-16.002) 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.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.011, 196.012, 196.101, 213.05 FS. History-New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1-12.