Florida Homestead Exemption for Disabled Veterans Confined to Wheelchairs

Section 196.091 of the Florida Statutes exempts from taxation any real estate used and owned as a homestead by an ex-servicemember who was honorably discharged with a service-connected total disability and who has a certificate from the federal government or VA that the ex-servicemember is receiving or has received special pecuniary assistance for a disability requiring specially adapted housing, and is required to use a wheelchair for transportation. How it differs from the total and permanent exemption. Section 196.081 needs a VA certificate of a total and permanent disability and Florida permanent residence; this section asks for a service-connected total disability with the adapted housing grant and wheelchair use, and does not use the word permanent. Most veterans who qualify here also qualify there, and either one exempts the whole homestead. Surviving spouse. Where the veteran and spouse held the homestead as tenants by the entirety, the exemption carries over to the spouse who goes on living there, until remarriage or sale. Unlike section 196.081, the section makes no provision for moving it to a new home. Filing. Apply to the county property appraiser. The certificate is prima facie evidence, an applicant may file before it arrives, and once it does the exemption dates back to the application, with excess taxes refunded for up to four years.