Fla. Admin. Code r. 12D-7.006 - Exemption for Totally and Permanently Disabled Persons

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 Physician’s Certification of Total and Permanent 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 Physician’s Certification of Total and Permanent Disability Form DR-416, 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 Physician’s Certification of Total and Permanent Disability, Form DR-416, from one doctor of this state licensed under Chapter 458 or 459, F.S., and an Optometrist’s Certification of Total and Permanent 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.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 196.012(11), 196.101 FS. History–New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1-12.