CopyCited 3 times | Published | Florida 1st District Court of Appeal
...plication to all persons residing and making their permanent home in Florida. See footnote 5, supra. [14] See footnote 5, supra. [15] Another example of legislative expansion with respect to the class of persons entitled to tax exemption is found in Section 196.24, Florida Statutes (1977), allowing tax exemption for ex-servicemen residents ten percent (10%) or more disabled, although the constitutional exemption extends only to "totally disabled" persons....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
QUESTION: May the combined total property tax exempt value exceed ten thousand dollars for basic and additional homestead under s.
196.031 , F.S., together with the five hundred dollar war service disability exemption under s.
196.24 , F.S.? SUMMARY: The combined total property tax exempt value may not exceed ten thousand dollars for basic and additional homestead under s.
196.031 , F.S., together with the five hundred dollar war service disability exemption under s.
196.24 , F.S....
...e aged, could be granted cumulatively and separately along with the five hundred dollar property exemptions for the totally disabled, blind, and widows under s.
196.202 , F.S., or the 10 percent war disability exemption of five hundred dollars under s.
196.24 , F....
...lly and permanently disabled persons as well as the aged, as follows: "In no event shall the combined exemptions of s.
196.202 and this section [s.
196.031 ] exceed ten thousand dollars ($10,000)." Although this provision does not expressly refer to s.
196.24 , I would conclude that its reference to exemptions under s.
196.202 necessarily includes the disability exemption defined by s.
196.24 , for the same reasons stated in AGO 074-82....
...The two statutory provisions are:
196.202 Property of widows, blind persons, and persons totally and permanently disabled. — 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.
196.24 Evidence of disability of ex-servicemen; exemption....
...VII of the constitution, and the production by him of a certificate of disability from the United States government before the tax assessor of the county wherein his property lies shall be prima facie evidence of the fact that he is entitled to such exemption. Section
196.24 is entitled "Evidence of disability" and purports to implement the same constitutional provisions as does s.
196.202 , which restates the minimum five hundred dollar constitutional exemption for certain classes of persons. Article VII, s. 3(b), State Const. Section
196.24 therefore defines an exemption for veterans disabled 10 percent or more during war service, in place of the requirement of total and permanent disability under s.
196.202 . (Cf. constitutional issues considered in AGO 069-132.) Thus, by claiming exemption under s.
196.24 , a taxpayer would simply qualify, by means of separate standards or tests, for the disability exemption stated in s....
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
031(3)(b), F.S. In that opinion it was stated: Section
196.24, F.S., varies the definition of total and permanent
