Blind Persons

A Florida homeowner as of January 1, who is certified as legally blind, can qualify for a $5,000 (Effective January 1, 2023) Blind Person’s Exemption on the assessed value of the property (Florida Statute 196.202).

The legally blind standard is outlined in the law as follows:

“Central vision acuity 20/200 or less in the better eye with correcting glasses, or a disqualifying field defect in which the peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular distance no greater than twenty degrees.”

There is no income qualification attached to this exemption.
An Optometrist’s Certification of Total & Permanent Disability DR-416B is required at time of application.

Disability Exemption

Every Florida resident who has been certified by one (1) Florida licensed physician as being totally and permanently disabled as of January 1, but not requiring the use of a wheelchair for mobility, can qualify for a $5,000 (Effective January 1, 2023) Disability Exemption on the assessed value of the property.

If filing for the first time, present at least one (1) of the following as proof of your disability: A certificate from a licensed Florida physician DR-416, or the Optometrist’s Certification of Total & Permanent Disability DR-416B, or a certificate from the United States Department of Veterans Affairs, or documentation from the Social Security Administration. Once approved, this exemption is automatically renewed every year. (Florida Statute 196.202)

Persons Totally and Permanently Disabled 

According to Florida Statute 196.012 (11) , the term “Totally and permanently disabled person” means a person who is currently certified by two licensed physicians of this state who are professionally unrelated, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administration, to be totally and permanently disabled as of January 1.

The categories which are covered by this exemption are:
1. Quadriplegic
2. Paraplegic, hemiplegic, legally blind, or using a wheelchair for mobility, other total and permanent disability not requiring the use of a wheelchair for mobility

Qualifying as Quadriplegic

To qualify for the totally and permanently disabled exemption as a Quadraplegic, you must use and own real estate as your homestead.  If approved, your property will be 100% exempt from taxation, less any portion used for commercial purposes.

In addition, you must submit a Physician’s Certification of Disability DR-416 from two (2) licensed doctors of this state or from the Department of Veteran’s Affairs or its predecessor. (Florida Statute 196.101(1))

Qualifying as Paraplegic, hemiplegic, legally blind, or using a wheelchair for mobility

To qualify for the totally and permanently disabled exemption as a paraplegic, hemiplegic, legally blind, or using a wheelchair for mobility, you must use and own real estate as your homestead, and you must be a permanent resident of the State of Florida as of January 1 of the current tax roll year.  If approved, your property will be 100% exempt from taxation, less any portion used for commercial purposes. (Florida Statute 196.101(2))

In addition, you must submit a Physician’s Certification of Disability DR-416 from two (2) licensed doctors of this state or from the Department of Veteran’s Affairs or its predecessor. (Florida Statute 196.101(1)) and;

the prior year gross income of all persons residing in or upon the homestead shall not exceed the amount of income, set forth in section 196.101(4), F.S., adjusted annually by the percentage change of the average cost of living index issued by the United States Department of Labor. Gross income shall include United States Department of Veterans Affairs benefits and any social security benefits paid to the person. A Statement of Gross Income, DR-501A, must accompany the application.

Income Limitations (PDF)

 

Totally and Permanently Disabled First Responders

To qualify for this exemption, you must own and use real estate as a homestead, and have a total and permanent disability as a result of an injury or injuries sustained in the line of duty while serving as a first responder in this state or during an operation in another state or country authorized by this state or a political subdivision of this state is exempt from taxation if the first responder is a permanent resident on January 1 of the year in which the exemption is being claimed.If approved, your property will be100% exempt from taxation, less any portion used for commercial purposes.

For the purposes of Florida Statute 196.102, the following definitions apply:

  • First Responder – a law enforcement officer or correctional officer as defined in s. 943.10, a firefighter as defined in s. 633.102 or an emergency medical technician or paramedic as defined in s. 401.23, who is a full-time paid employee, part-time paid employee or unpaid volunteer.
  • In the line of duty – while engaging in law enforcement, while performing an activity relating to fire suppression and prevention, while responding to a hazardous material emergency, while performing rescue activity, while providing emergency medical service, while performing disaster relief activity, while otherwise engaging in emergency response activity or while engaging in a training exercise related to any of the events or activities enumerated in this definition if the training has been authorized by the employing entity.
  • Total and Permanent disability – impairment of the mind or body that renders a first responder unable to engage in substantial gainful occupation and that is reasonably certain to continue throughout his or her life.

 

To apply for this exemption, the following documents are required:

 

OR

 

Surviving spouses of a first responder who died in the line of duty are also entitled to this exemption.

All applicants must bring the required documentation and visit (in person) The Monroe County Property Appraiser’s office.