HB 0511

1	A bill to be entitled
2	An act relating to real estate taxation; amending s.
3	196.101, F.S.; revising provisions for exemption for
4	totally and permanently disabled persons; providing an
5	effective date.
6
7	Be It Enacted by the Legislature of the State of Florida:
8
9	Section 1.  Subsections (2) and (5) of section 196.101,
10	Florida Statutes, are amended to read:
11	196.101  Exemption for totally and permanently disabled
12	persons.--
13	(2)  Any real estate used and owned as a homestead by a
14	person who is totally and permanently disabled due to paraplegia
15	or hemiplegia paraplegic, hemiplegic, or other totally and
16	permanently disabled person, as defined in s. 196.012(11), who
17	must use a wheelchair for mobility or by a person who is legally
18	blind, is exempt from taxation.
19	(5)  The physician's certification shall read as follows:
20
21	PHYSICIAN'S CERTIFICATION
22	OF
23	TOTAL AND PERMANENT DISABILITY
24
25	I,   (name of physician)  , a physician licensed pursuant to
26	chapter 458 or chapter 459, Florida Statutes, hereby certify Mr.
27	_____ Mrs. _____ Miss _____ Ms. _____   (name of totally and
28	permanently disabled person)  , social security number _____, is
29	totally and permanently disabled as of January 1,   (year)  ,
30	due to the following mental or physical condition(s):
31
32	_____ Quadriplegia
33	_____ Paraplegia
34	_____ Hemiplegia
35	_____ Other total and permanent disability requiring use of
36	a wheelchair for mobility
37	_____ Legal Blindness
38
39	It is my professional belief that the above-named condition(s)
40	render Mr. _____ Mrs. _____ Miss _____ Ms. _____ totally and
41	permanently disabled, and that the foregoing statements are
42	true, correct, and complete to the best of my knowledge and
43	professional belief.
44
45	Signature
46	Address (print)
47	Date
48	Florida Board of Medicine or Osteopathic Medicine license number
49
50	Issued on
51
52	NOTICE TO TAXPAYER: Each Florida resident applying for a total
53	and permanent disability exemption must present to the county
54	property appraiser, on or before March 1 of each year, a copy of
55	this form or a letter from the United States Department of
56	Veterans Affairs or its predecessor. Each form is to be
57	completed by a licensed Florida physician.
58
59	NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida
60	Statutes, provides that any person who shall knowingly and
61	willfully give false information for the purpose of claiming
62	homestead exemption shall be guilty of a misdemeanor of the
63	first degree, punishable by a term of imprisonment not exceeding
64	1 year or a fine not exceeding $5,000, or both.
65	Section 2.  This act shall take effect January 1, 2006.

CODING: Words stricken are deletions; words underlined are additions.