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The 2025 Florida Statutes
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F.S. 196.202196.202 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.
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Annotations, Discussions, Cases:
Cases Citing Statute 196.202
Total Results: 10
273 So. 2d 72
Supreme Court of Florida | Filed: Feb 7, 1973 | Docket: 2466743
Cited 10 times | Published
repealed as such and its substance incorporated in § 196.202, F.S.A., which provides:
"Property of widows
Florida Attorney General Reports | Filed: Apr 19, 2006 | Docket: 3255771
Published
receive more than one $500 tax exemption under section 196.202, Florida Statutes, if the individual qualified
Florida Attorney General Reports | Filed: Jul 15, 1975 | Docket: 3257648
Published
five hundred dollars. (Emphasis supplied.) Section 196.202, F.S., implements Art. VII, s. 3(b), supra
Florida Attorney General Reports | Filed: Mar 12, 1975 | Docket: 3255281
Published
In no event shall the combined exemptions of § 196.202 and this section [§196.031] exceed ten thousand
Florida Attorney General Reports | Filed: Dec 6, 1974 | Docket: 3255648
Published
thousand dollars. See AGO's 074-325 and 074-353. Section 196.202, F.S., reads in pertinent part that: "Property
Florida Attorney General Reports | Filed: Nov 19, 1974 | Docket: 3258576
Published
sixty-five or is totally and permanently disabled. Section 196.202, F.S., implements Article VII, s. 3(b), supra
Florida Attorney General Reports | Filed: Aug 6, 1974 | Docket: 3257967
Published
throughout the life of the disabled person. Section 196.202, F. S., reads as follows: Property of widows
Florida Attorney General Reports | Filed: Mar 26, 1974 | Docket: 3257866
Published
this state shall be exempt from taxation. (Section 196.202, F.S.) "Totally and permanently disabled persons"
Florida Attorney General Reports | Filed: Mar 20, 1974 | Docket: 3257319
Published
general law not less than five hundred dollars."
Section 196.202, F.S. implements, in part, Art. VII, s. 3(b)
Florida Attorney General Reports | Filed: Mar 20, 1974 | Docket: 3255461
Published
comes within specific statutory standards.
Section 196.202, F.S., grants a "blind person" an exemption
