Under s. 196.101, F.S., a Florida permanent resident who has been certified by two professionally unrelated Florida licensed physicians or from the United States Department of Veterans Affairs as being quadriplegic, paraplegic, hemiplegic, legally blind or totally and permanently disabled who uses a wheelchair for mobility can qualify to have his/her homestead residence exempted from all ad valorem taxes. In the case of multiple owners, the exemption applies proportionately to the person’s interest.

With the exception of a homeowner who has been certified as being quadriplegic, all applicants for the Civilian Total and Permanent Disability Exemption must meet income guidelines. The gross income of all the persons residing in the home in the year prior to the application must not exceed statutory limits. These income limits are outlined in Florida law and are adjusted annually to reflect percentage changes in the average cost of living index issued by the U.S. Department of Labor.

To apply, the applicant must complete the following:

• DR-501
• Statement of Gross Income (DR-501A) (for all except quadriplegic) and
• Two Doctor’s Certificates (DR-416) from Florida licensed physicians who are not professionally affiliated or two physicians from the U.S. Department of Veterans Affairs
  
  • For the legally blind, one of the two certificates may be the Optometrist’s Certification of Total & Permanent Disability (DR-416B)

As of 2013, the civilian total and permanent exemptions will be automatically renewed annually. However, homeowners benefiting from this exemption must notify the Property Appraiser’s Office if they no longer meet the eligibility requirements.

Automatic renewal receipts are mailed yearly containing updated annual income limit information. If you no longer qualify for the civilian total and permanent exemption, sign the cancellation portion of the renewal receipt and return by March 1st to:

Miami-Dade County Property Appraiser
111 NW 1st Street Suite 710
Miami, FL 33128