The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.202

196.202 Property of widows, widowers, blind persons, and persons totally and permanently disabled.—

(1) Property to the value of $5,000 of every widow, widower, blind person, or totally and permanently disabled person who is a bona fide resident of this state is exempt from taxation. As used in this section, the term “totally and permanently disabled person” means a person who is currently certified by a physician licensed in this state, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administration to be totally and permanently disabled.

(2) An applicant for the exemption under this section may apply for the exemption before receiving the necessary documentation from the United States Department of Veterans Affairs or its predecessor, or the Social Security Administration. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s. 197.182(1)(e).

History.—s. 12, ch. 71-133; s. 1, ch. 88-293; s. 1, ch. 2001-204; s. 1, ch. 2001-245; s. 27, ch. 2012-193; s. 12, ch. 2022-97.

F.S. 196.202 on Google Scholar

F.S. 196.202 on Casetext

Amendments to 196.202

Arrestable Offenses / Crimes under Fla. Stat. 196.202

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.202.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE MARKOW,, 32 Fla. Supp. 2d 85 (Dade Cty. Property Appraisal Adjustment Board 1989)

. . . claiming the exemption under this subsection, and who qualifies for the exemption granted pursuant to § 196.202 . . . In no event shall the combined exemptions of § 196.202 and paragraph (a) or paragraph (b) exceed $10,000 . . .

KAHN v. SHEVIN, ATTORNEY GENERAL OF FLORIDA,, 416 U.S. 351 (U.S. 1974)

. . . . § 196.202 (Supp. 1974-1975), has been essentially unchanged since 1941. . . . Stat. § 196.202 provides: “Property to the value of five hundred dollars. ($500) of every widow, blind . . .

L. SHEVIN v. KAHN,, 273 So. 2d 72 (Fla. 1973)

. . . . § 190.191(7), F.S.A., was repealed as such and its substance incorporated in § 196.202, F.S.A., which . . .