196.202

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

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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.

Notes of Decisions

Cited in 2 cases, 1973–1974 · leading case: Kahn v. Shevin

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Kahn v. Shevin (1974) scotus · cites it 2× “[1] The current law granting all widows an annual 0 exemption, Fla. Stat. § 196.202 (Supp. 1974-1975), has been essentially unchanged since 1941.”

Shevin v. Kahn (1973) fla “NOTES [1] The various statutes relating to ad valorem taxation and exemptions therefrom were extensively revised by Chapter 71-133, Laws of Florida, which took effect on December 31, 1971.”

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