Post by Pony on Sept 19, 2006 16:03:27 GMT -5
A friend, who's a judge, just sent me this on taxation in Fla in email...
§ 196.081. Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans
(1) Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability .... is exempt from taxation,
A person who is quadriplegic does not have to pay real estate taxes on their Florida homestead. There is NO income qualification. Here's the statute.
§ 196.101. Exemption for totally and permanently disabled persons
(1) Any real estate used and owned as a homestead by any quadriplegic is exempt from taxation.
The same statute provides in subsection (2) that a paraplegic, hemiplegic, or other totally and permanently disabled person, who must use a wheelchair for mobility or who is legally blind, does not have to pay real estate taxes on their Florida homestead. Here's the statute.
(2) Any real estate used and owned as a homestead by a paraplegic, hemiplegic, or other totally and permanently disabled person, as defined in s. 196.012(11), who must use a wheelchair for mobility or who is legally blind, is exempt from taxation.
BUT, subsection (4)(a) of that same statute says that a person entitled to the exemption in subsection (2) "must be a permanent resident of the State" and "the gross income of all persons residing in or upon the homestead for the prio year shall not exceed $14,500. (THis is adjusted every year and is now set at $22,872). Here's the statute.
(4) (a) A person entitled to the exemption in subsection (2) must be a permanent resident of this state. Submission of an affidavit that the applicant claiming the exemption under subsection (2) is a permanent resident of this state is prima facie proof of such residence. However, the gross income of all persons residing in or upon the homestead for the prior year shall not exceed $ 14,500. For the purposes of this section, the term "gross income" includes United States Department of Veterans Affairs benefits and any social security benefits paid to the persons.
So, subsection (1)applies to quadriplegics and does not require an income cap. Subsection 2 applies to other disabilities and by subsection 4 they have an income cap. And service connected t & p disability does not require an income consideration at all. In fact, the article that I cited discussed a multimillionaire who lived in a very valuable home on Palm Beach and paid zero, zip, nada taxes because he was a disabled veteran (I don't believe they could determine his disability for the article and he was not disclosing it.)
§ 196.081. Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans
(1) Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability .... is exempt from taxation,
A person who is quadriplegic does not have to pay real estate taxes on their Florida homestead. There is NO income qualification. Here's the statute.
§ 196.101. Exemption for totally and permanently disabled persons
(1) Any real estate used and owned as a homestead by any quadriplegic is exempt from taxation.
The same statute provides in subsection (2) that a paraplegic, hemiplegic, or other totally and permanently disabled person, who must use a wheelchair for mobility or who is legally blind, does not have to pay real estate taxes on their Florida homestead. Here's the statute.
(2) Any real estate used and owned as a homestead by a paraplegic, hemiplegic, or other totally and permanently disabled person, as defined in s. 196.012(11), who must use a wheelchair for mobility or who is legally blind, is exempt from taxation.
BUT, subsection (4)(a) of that same statute says that a person entitled to the exemption in subsection (2) "must be a permanent resident of the State" and "the gross income of all persons residing in or upon the homestead for the prio year shall not exceed $14,500. (THis is adjusted every year and is now set at $22,872). Here's the statute.
(4) (a) A person entitled to the exemption in subsection (2) must be a permanent resident of this state. Submission of an affidavit that the applicant claiming the exemption under subsection (2) is a permanent resident of this state is prima facie proof of such residence. However, the gross income of all persons residing in or upon the homestead for the prior year shall not exceed $ 14,500. For the purposes of this section, the term "gross income" includes United States Department of Veterans Affairs benefits and any social security benefits paid to the persons.
So, subsection (1)applies to quadriplegics and does not require an income cap. Subsection 2 applies to other disabilities and by subsection 4 they have an income cap. And service connected t & p disability does not require an income consideration at all. In fact, the article that I cited discussed a multimillionaire who lived in a very valuable home on Palm Beach and paid zero, zip, nada taxes because he was a disabled veteran (I don't believe they could determine his disability for the article and he was not disclosing it.)