Civilian Total & Permanent Disability Exemption

Civilians who are totally and permanently disabled and require the use of a wheelchair for mobility are exempt from ad valorem taxation. Property owners with a total and permanent disability but who do not require a wheelchair for mobility may be eligible for an additional $5,000 exemption. They must be currently certified to be totally and permanently disabled by a physician licensed in this state, or by the Social Security Administration.

To apply, submit Form DR-416 from two licensed Florida physicians, as well as either form VAFL 27-444 or a Social Security Administration letter. Proof of Gross Income also is required.

Florida exemption law, FS 196.202
Florida exemption law, FS 196.101

Quadriplegic Persons Exemption

Real estate used and owned as a homestead by a quadriplegic individual is totally exempt from ad valorem taxes. No income limit is required.

To apply, submit Physician Certifications (form DR-416) from two licensed Florida physicians.

Florida exemption law, FS 196.101

Blind Persons Exemption

Blind persons with income below the limit set by the Florida Department of Revenue may qualify for an exemption from ad valorem taxation. Property owners who are legally blind and exceed the income limit may be eligible for a $5,000 exemption. They must be currently certified to be totally and permanently disabled by a physician licensed in this state, or by the Social Security Administration.

To apply, submit two DR-416B forms from two licensed Florida optometrists. For total exemption, Proof of Gross Income also is required.

Florida exemption law, FS 196.202

Florida First Responders Exemption

This exemption provides ad valorem exemption equal to the total amount ad valorem taxes owed on homestead property of a Florida first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty.

‘First responder’ means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.

There are a number of criteria required to qualify for this exemption.

Items required:

• Documentation from the Social Security Administration (SSA) or Florida Retirement System (FRS) stating that the applicant is totally and permanently disabled and one certificate of disability from a licensed doctor of this state, OR
• A statement of ineligibility from the SSA, if ineligible, and two physician’s certificates

And:

• Must have been employed as a First Responder by a Florida Agency.
• Must have been disabled “In the line of duty.”
• Must be deemed disabled to a degree of total and permanent and unemployable.
• Must provide a certificate from the organization that employed the applicant as a first responder or supervised the applicant as a volunteer first responder at the time the injury or injuries occurred. The certificate must contain, at a minimum:
• The title of the person signing the certificate;
• The name and address of employing entity;
• A description of the incident that caused the injury or injuries;
• The date and location of the incident; and
• A statement that the first responder’s injury or injuries were:
• Directly and proximately caused by service in the line of duty;
• Without willful negligence on the part of the first responder;
• The sole cause of the first responder’s total and permanent disability.

To apply, please have the following forms completed out by the appropriate entities:

• Physician form for First Responders
• Employer Certificate Injury form for First Responders

The filing deadline is March 1.

Florida exemption law, FS 196.102