Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-7 - EXEMPTIONS
Section 12D-7.005 - Exemption for Disabled Veterans Confined to Wheelchairs

Universal Citation: FL Admin Code R 12D-7.005

Current through Reg. 50, No. 187; September 24, 2024

(1) Although the certificate of disability referred to in Section 196.091(1), F.S., would be sufficient proof upon which the property appraiser could allow the tax exemption, this does not mean that the property appraiser could not deny such exemption if, upon his investigation, facts were disclosed which showed a lack of service-connected total disability.

(2)

(a) This paragraph shall apply where the deceased veteran possessed the exemption upon death. The exemption shall carry over to the veteran's spouse if the following conditions are met:
1. The veteran predeceases the spouse;

2. The spouse continues to reside on the property and use it as his or her domicile;

3. The spouse does not remarry; and,

4. The spouse holds legal or beneficial title and held the property with the veteran by tenancy by the entireties at the veteran's death.

(b) Where the deceased veteran was totally and permanently disabled with a service-connected disability requiring use of a wheelchair at the time of the veteran's death but did not possess the exemption upon death, the surviving spouse is not entitled to the exemption.

(3) The surviving spouse is not entitled to the veteran's exemption if the spouse establishes a new homestead after selling the homestead upon which the exemption was initially granted.

(4) The surviving spouse is not entitled to the homestead assessment increase limitation on the homestead property unless the spouse's residence on the property is continuous and permanent, regardless of the potential applicability of a disabled veteran's exemption. In such circumstances where the spouse remarries, as provided in Section 196.091(3), F.S., the property continues to qualify for the homestead assessment increase limitation.

Rulemaking Authority 195.027(1) FS. Law Implemented 196.091 FS.

New 10-12-76, Formerly 12D-7.05, Amended 12-27-94, 6-13-22.

Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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