Section 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.; or2. A certificate of disability from the United States Department of Veterans Affairs or its predecessor; or3. 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.Fla. Admin. Code Ann. R. 12D-7.006
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.New 10-12-76, Formerly 12D-7.06, Amended 12-27-94, 11-1-12.