An existing exemption can be transferred to a new qualifying residence. Under certain circumstances the benefit of this exemption can carry over to the surviving spouse. Exemption for Totally and Permanently Disabled Persons 1.Real estate used and owned as a homestead by a quadriplegic, less any portion used for commercial purposes, is exempt from taxation. 2.Real estate used and owned as a homestead, less any portion used for commercial purposes, by a paraplegic, hemiplegic, or other totally and permanently disabled person, who must use a wheelchair for mobility or who is legally blind, is exempt from taxation. A person seeking exemption under number 2 above must meet gross income limitations.
Gross income includes veterans' and social security benefits.
If filing for the first time, a certificate of total and permanent disability from two licensed doctors of this state or from the Veterans' Administration is required. A person who is entitled to claim homestead tax exemption may elect to defer payment of part of the combined total taxes. The combined total includes ad valorem taxes and any non- ad valorem assessments that would be covered by a tax certificate sold by the tax collector. An annual application for tax deferral should be filed with the county tax collector on or before January 31, following the year in which the taxes and non-ad valorem assessments are assessed. Approval of an application for tax deferral will defer the portion of property tax that exceeds 5 percent of the applicant's household income for the prior year.