Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-7 - EXEMPTIONS
Section 12D-7.003 - Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Ex-Service Members, Spouses

(a) The provisions of this rule shall apply to widows and widowers. The terms "widow" and "widower" shall not apply to:

(b) The term "widow" shall apply to a woman, and the term "widower" shall apply to a man, whose subsequent remarriage is terminated by annulment.

(c) Blind persons means those persons who are currently certified by the Division of Blind Services of the Department of Education or the Federal Social Security Administration or United States Department of Veterans Affairs to be blind. As used herein "blind person" shall mean an individual having 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.

(d) The exemptions provided under Section 196.202, F.S., are cumulative. An individual who properly qualifies under more than one classification will be granted more than one $5, 000 exemption. However, the cumulative exemption under Section 196.202, F.S., may not exceed $15, 000 for an individual.

(e) Where both husband and wife otherwise qualify for the exemption, each would, under Section 196.202, F.S., be entitled to an exemption of $5, 000 applicable against the value of property owned by them as an estate by the entirety.

(a) The $5, 000 exemption granted by Section 196.24, F.S., to disabled ex-service members, as defined in Section 196.012, F.S., who were discharged under honorable conditions, is considered to be the same constitutional disability exemption provided for by Section 196.202, F.S. The unremarried surviving spouse of such a disabled ex-service member is allowed the exemption.

(b) The exemptions under Sections 196.202 and 196.24, F.S., are cumulative; however, the aggregate exemption may not exceed $15, 000 for an individual. When the surviving spouse is also eligible to claim the $5, 000 disabled ex-service member disability exemption under Section 196.24, F.S., the cumulative exemption may not exceed $20, 000 for an individual.