Florida Statute 196.091 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.091

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.

F.S. 196.091 on Google Scholar

F.S. 196.091 on Casetext

Amendments to 196.091

Arrestable Offenses / Crimes under Fla. Stat. 196.091

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.091.

Annotations, Discussions, Cases:

Cases Citing Statute 196.091

Total Results: 12

Bill Furst, etc. v. Rod Rebholz, etc.

Court: Fla. | Date Filed: 2023-04-06T00:53:00-07:00

Snippet: applicable to Rebholz. Furst, 302 So. 3d at 429-30; §§ 196.091, 196.101, Fla. Stat. (2014). We agree with

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Court: Fla. Att'y Gen. | Date Filed: 2007-01-25T23:53:00-08:00

Snippet: for an exemption under s. 196.031, s. 196.081, s.196.091, s. 196.101, or s. 196.202 must include a space

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Court: Fla. Att'y Gen. | Date Filed: 1999-09-24T00:53:00-07:00

Snippet: an exemption under s. 196.031, s. 196.081, s. 196.091, s. 196.101, or s. 196.202 must include a space

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Court: Fla. Att'y Gen. | Date Filed: 1998-10-02T00:53:00-07:00

Snippet: unbroken in the original homestead, with section 196.091(3), Florida Statutes, requiring continuous residency… 4 Section 196.081(4)(c), Fla. Stat. 5 Section 196.091(3), Fla. Stat., states: "In the event the

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Court: Fla. Att'y Gen. | Date Filed: 1997-09-10T00:53:00-07:00

Snippet: the veteran's death. In contrast, section 196.091(3), Florida Statutes, provides an exemption for… been granted pursuant to sections 196.031 and 196.091, Florida Statutes, and whether that residency must…permanently and totally disabled veteran. Section 196.091(3), Florida Statutes, provides an exemption for… was granted the exemption provided in section 196.091, Florida Statutes. Section 196.081, Florida Statutes… nearly identical to subsection (3) of section 196.091, Florida Statutes, as discussed above. However,

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Court: Fla. Att'y Gen. | Date Filed: 1988-12-29T23:53:00-08:00

Snippet: e.g., Ch. 86-177, Laws of Florida, amending s.196.091, F.S., providing an exemption for disabled veterans

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Court: Fla. Att'y Gen. | Date Filed: 1977-03-01T23:53:00-08:00

Snippet: qualifies for an exemption under either s.196.081, s. 196.091, or s. 196.101, F. S., could also qualify for an…$4,500 of the exemption granted under ss. 196.081, 196.091, and 196.101, even though s. 196.032(2), F. S.,…claimed and received pursuant to s. 196.081, s. 196.091, or s.196.101, F. S. The entitlement to and the…of an exemption authorized under s. 196.081, s. 196.091, or s. 196.101 would preclude any exemption under… S. The exemptions provided for in ss.196.081, 196.091, and 196.101, F. S., are not mentioned therein.

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Court: Fla. Att'y Gen. | Date Filed: 1976-11-29T23:53:00-08:00

Snippet: more restrictive fashion as used in ss. 196.081, 196.091, and196.101, F. S., which sections grant total …Emphasis supplied.) In AGO 074-182, ss. 196.081, 196.091, 196.101, and196.031, F. S., were discussed at …homestead real property improvements. Sections196.081, 196.091, 196.101, and 196.031, F. S. Section 196.081(1)…] . . . shall be exempt from taxation. Section 196.091(1), F. S., provides: Any real estate used and owned