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Legally Blind, Paraplegic, Hemiplegic, or Wheelchair-Bound Exemption (Income Limited Exemption) 

Total disability exemption is available to real estate owned and used as a homestead by a totally and permanently disabled person who is legally blind, paraplegic, hemiplegic, or have a total and permanent disability requiring the use of a wheelchair for mobility.  The applicant must submit a statement of income and meet the income limit.  This exemption provides complete relief from property taxes.

Click here for the current income limitation rate


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Total and Permanent Exemption Details

Amount:

100% Exemption


How to Apply:

Apply using the Online Exemption Filing Application.  You may also apply in person or by mail / fax / email.


Eligibility:

The applicant must:

1)  qualify for and receive Homestead Exemption

2)  be paraplegic, hemiplegic, legally blind or use a wheelchair for 

     mobility

3) meet income limitation


Documentation:

Two Physician's or Optometrist's Certification of Total and Permanent Disability  (DR-416 or DR-416B)  from two unrelated certified Florida physicians.

-OR- 

A form from the United States Department of Veterans Affairs 

-AND-

Proof of income:  The household income limit is adjusted each year on January 1st, according to changes in the consumer price index (CPI). It compares the prior year cost-of-living with the year before. See the current income limit for this exemption and more information on the CPI.)


Gross Income Statement (DR 501A)


 - AND-


 If you filed an Income Tax Return, submit the following: IRS Form 1040 series 

-OR- IRS Form 4868 -AND- Wage and Income Statement(s) (W-2) 


If you DID NOT file an Income Tax Return, submit the following: Social Security Statement (SSA 1099) if applicable -AND- one of: IRS Form(s) 4506-T, 8821, or any 4506 series



How to Renew:

If approved, this exemption *does not* automatically renew. A new application must be submitted annually even if there are no changes to the use of the property and/or the ownership status does not change.


Florida Statute(s):

FS 196.101


DOR Form(s):

If submitted by mail/fax or in person Department of Revenue Form DR-501, and either DR-Department of Revenue Form DR-416 or Department of Revenue Form DR-416B


PA Code(s):

002


Note(s):

N/A