CopyCited 10 times | Published | Supreme Court of Florida
...NOTES [1] The various statutes relating to ad valorem taxation and exemptions therefrom were extensively revised by Chapter 71-133, Laws of Florida, which took effect on December 31, 1971. Inter alia Fla. Stat. § 196.191(7), F.S.A., was repealed as such and its substance incorporated in § 196.202, F.S.A., which provides: "Property of widows, blind persons, and persons totally and permanently disabled Property to the value of five hundred dollars ($500) of every widow, blind person, or totally and permanently disabled person who...
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
QUESTIONS: 1. May a person who qualifies for the homestead exemption granted in s.
196.031 (1) and (3), F.S., as amended by s. 1, Ch. 74-264, Laws of Florida, and also qualifies for one or more of the exemptions granted in s.
196.202 , F.S., claim combined exemptions aggregating more than ten thousand dollars? 2....
...Can the legislature validly grant an additional five thousand dollars homestead exemption pursuant to Art. VII, s. 6(c), State Const., and then in effect reduce the amount of the additional homestead exemption available to those persons whose combined homestead exemptions and the exemptions granted in s. 196.202 , F....
...omestead exemption granted pursuant to s.
196.031 (1), F.S., and the additional homestead exemption granted pursuant to s.
196.031 (3)(a) and (b), as amended by s. 1, Ch. 74-264, Laws of Florida, and one or more of the exemptions granted pursuant to s.
196.202 , F.S., may not claim combined exemptions under these sections aggregating more than ten thousand dollars....
...6(c), State Const., provides that the homestead exemption may be increased by general law, subject to conditions specified therein, up to an amount not exceeding ten thousand dollars of the assessed value of real property if the owner has attained the age of sixty-five or is totally and permanently disabled. Section 196.202 , F.S., implements Article VII, s....
...196.031 (1), F.S., to be increased forty-five hundred dollars for every person who, in addition to qualifying pursuant to s.
196.031 (1), has been a resident of this state for five consecutive years prior to claiming the exemption and qualifies for the exemption granted pursuant to s.
196.202 , supra, as a totally and permanently disabled person. This additional forty-five hundred dollars is to be combined with the five hundred dollar exemption granted in s.
196.202 to make a total exemption of ten thousand dollars. However, in the event that a person qualifies for the additional homestead exemption provided for in subsection
196.031 (3)(a) or (b), supra, and for one or more of the exemptions provided for in s.
196.202 , supra, s. 1[s.
196.031 (3)(c), F.S.], Ch. 74-264, Laws of Florida, provides: No homestead shall be exempted under both paragraphs (a) and (b) of this subsection. In no event shall the combined exemptions of s.
196.202 and this section exceed ten thousand dollars ($10,000)....
...xceed ten thousand dollars. However, it is the additional homestead exemption that is reduced by the amount of such personal exemption or exemptions as the applicant may be eligible for and granted by the taxing officials, pursuant to ss.
196.24 and
196.202 , F.S. See also AGO 074-325. I therefore am of the opinion that the homestead exemptions provided for in s.
196.031 (1) and (3), F.S., as amended by s. 1, Ch. 74-264, supra, combined with one or more of the exemptions provided for in s.
196.202 , cannot exceed ten thousand dollars....
...196.031 (3), F.S., so as to grant an additional five thousand dollar homestead exemption to five-year residents of the state who are sixty-five years old or older and to grant an additional forty-five hundred dollar homestead exemption to five-year residents of this state who qualify for the exemption granted pursuant to s. 196.202 , supra, as a totally and permanently disabled person, as hereinabove discussed....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
...is entitled to such exemption. (Section
196.101 , F.S.) Property to the value of five hundred dollars of every widow, blind person, or totally and permanently disabled person who is a bona fide resident of this state shall be exempt from taxation. (Section
196.202 , F.S.) "Totally and permanently disabled persons" means those persons who are currently certified by the Florida department of health and rehabilitative services, two licensed physicians of this state, or the veterans' administration to be totally and permanently disabled." [Section
196.012 (10), F.S....
...exempt from taxation and, further, the real or personal property to the value of five hundred dollars of a totally and permanently disabled person who is a resident of this state is exempt from taxation. A person seeking the disability exemption in s. 196.202 , supra, must be certified by the Department of Health and Rehabilitative Services, two licensed physicians of the state, or the Veterans' Administration as "totally and permanently disabled." Cf., AGO 073-36....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
...196.031 (1) for every person who, in addition to qualifying pursuant to s.
196.031 (1), fulfills the following requirements: Has been a resident of this state for five consecutive years prior to claiming the exemption, and qualifies for the exemption granted pursuant to s.
196.202 , F.S., as a totally and permanently disabled person. Pursuant to s.
196.031 (3)(c), the combined exemptions of ss.
196.202 and
196.031 shall not exceed ten thousand dollars. See AGO's 074-325 and 074-353. Section
196.202 , F.S., reads in pertinent part that: "Property to the value of five hundred dollars of every . . . totally and permanently disabled person who is a bona fide resident of this state shall be exempt from taxation." The question then arises as to what method is to be used to determine total and permanent disability within the meaning of s.
196.202 , supra....
