Florida Statute 196.091 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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196.091 Exemption for disabled veterans confined to wheelchairs.—

(1) Any real estate used and owned as a homestead by an ex-servicemember who has been honorably discharged with a service-connected total disability and who has a certificate from the United States Government or United States Department of Veterans Affairs or its predecessor, or its successors, certifying that the ex-servicemember is receiving or has received special pecuniary assistance due to disability requiring specially adapted housing and required to use a wheelchair for his or her transportation is exempt from taxation.

(2) The production by an ex-servicemember of a certificate of disability from the United States Government or the United States Department of Veterans Affairs or its predecessor before the property appraiser of the county wherein his or her property lies is prima facie evidence of the fact that he or she is entitled to such exemptions.

(3) In the event the homestead of the wheelchair veteran was or is held with the veteran’s spouse as an estate by the entirety, and in the event the veteran did or shall predecease his or her spouse, the exemption from taxation shall carry over to the benefit of the veteran’s spouse, provided the spouse continues to reside on such real estate and uses it as his or her domicile or until such time as he or she remarries or sells or otherwise disposes of the property.

(4) An applicant for the exemption under this section may apply for the exemption before receiving the necessary documentation from the United States Government or the United States Department of Veterans Affairs or its predecessor. 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. 1, ch. 57-761; s. 2, ch. 65-193; ss. 1, 2, ch. 69-55; s. 1, ch. 77-102; s. 6, ch. 81-219; s. 7, ch. 84-114; s. 12, ch. 86-177; s. 4, ch. 93-268; s. 993, ch. 95-147; s. 21, ch. 2012-193.

Note.—Former s. 192.112.

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Amendments to 196.091

Annotations, Discussions, Cases:

Cases Citing Statute 196.091

Total Results: 4 | Sort by: Relevance | Newest First

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Ago (Fla. Att'y Gen. 1997).

Published | Florida Attorney General Reports

time of the veteran's death. In contrast, section 196.091(3), Florida Statutes, provides an exemption

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Ago (Fla. Att'y Gen. 1998).

Published | Florida Attorney General Reports

...The surviving widow returned to Florida and reapplied for the exemption. The opinion contrasted section 196.081 (3), Florida Statutes, which does not require that a surviving spouse's residency be continuous and unbroken in the original homestead, with section 196.091 (3), Florida Statutes, requiring continuous residency by the surviving spouse of a wheelchair-bound veteran....

...real estate owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces ." (emphasis in original) 4 Section 196.081 (4)(c), Fla. Stat. 5 Section 196.091 (3), Fla....

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Ago (Fla. Att'y Gen. 1976).

Published | Florida Attorney General Reports

...S., would not be applicable to s. 196.081 , F. S. (1976 Supp.). The same conclusion was reached in AGO 074-235, wherein it is stated: It should be noted that the term totally and permanently disabled is legislatively defined in a more restrictive fashion as used in ss. 196.081 , 196.091 , and 196.101 , F....

...Those sections expressly provide the criteria for determination of eligibility thereunder, and limit the use of such criteria to eligibility for exemption under the specific section in which they are contained. (See AGO's 072-42 and 072-194.) (Emphasis supplied.) In AGO 074-182, ss. 196.081 , 196.091 , 196.101 , and 196.031 , F....

...S., were discussed at some length as follows: Several provisions of the Florida Statutes may be applied under certain circumstances to exempt a swimming pool from property taxes when it is a part of homestead real property improvements. Sections 196.081 , 196.091 , 196.101 , and 196.031 , F....

...S., provides: Any real estate used and owned as a homestead by an ex-serviceman, honorably discharged with service connected total and permanent disability [due to total blindness, amputation, paraplegia or hemiplegia] . . . shall be exempt from taxation. Section 196.091 (1), F....

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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

hemiplegia] . . . shall be exempt from taxation. Section 196.091(1), F.S., provides: Any real estate used and

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