Total Property Tax Exemption for Wheelchair-Required or Legally Blind Homeowners
The whole ad valorem bill for a homeowner who is paraplegic, hemiplegic, otherwise totally and permanently disabled and requiring a wheelchair, or legally blind — subject to a household income limit of $37,712 for 2026.
Verified August 18, 2026
What this benefit is
The same total exemption as the quadriplegic provision, extended to a homeowner who is paraplegic, hemiplegic, otherwise totally and permanently disabled and requiring a wheelchair for mobility, or legally blind — but subject to a household income limit.
The limit for 2026 is $37,712. It counts the gross income of every person living on the homestead, and it counts VA compensation and social security.
What it's worth: 100% of your property tax bill
- The income test counts the gross income of ALL persons residing on the homestead, and it counts VA benefits and social security.
- The limit is republished by the Department of Revenue every January.
Who is entitled to it
- A homeowner who requires a wheelchair for mobility, or who is legally blind.
- Whose household gross income last year was at or below the published limit.
- With a certificate of disability from two Florida physicians or from the VA. Legal blindness may be certified by an optometrist under §196.101(7).
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
The thing most people get wrong
The number in the statute is wrong by more than $23,000
The statute text still reads $14,500, and secondary summaries quote it. That figure has been CPI-adjusted under §196.101(4)(b) for decades. The Department of Revenue republishes the operative limit every January: $37,712 for 2026, $36,745 for 2025, $35,693 for 2024. A veteran reading the statute would conclude they earn too much when they are comfortably inside the limit.
How to claim it
Deadline: March 1- 1Obtain a certificate of disability from two licensed Florida physicians, or from the US Department of Veterans Affairs. Legal blindness may be certified by an optometrist under §196.101(7).
- 2Total the gross income of every person living on the homestead for last year, including VA compensation and social security.
- 3File Form DR-501 with your county property appraiser by March 1.
- Form
- DR-501
- File with
- Your county property appraiser
- Documents you will need
- certificate of disability two physicians or va · statement of household gross income · proof of fl residency
- You must re-file every year
- Because entitlement turns on last year's household income, the appraiser re-tests it. Treat this as an annual filing rather than a standing exemption.
Common mistakes that cost people this benefit
- Using the $14,500 figure from the statute. Use the Department of Revenue table.
- Counting only your own income. The test is everyone residing on the homestead.
- Forgetting that it is re-tested. Entitlement turns on last year's income, so treat this as an annual filing rather than a standing exemption.
- Overlooking §196.091 if you are a veteran. That one exempts a veteran confined to a wheelchair with no income test at all — but it requires a service-connected total disability. The two are complements, and being refused one says nothing about the other.
Questions people ask
- My VA compensation is not taxable. Does it still count against the limit?
- Yes. §196.101(4)(a) counts VA benefits and social security in the gross income figure even though neither is taxable income. This is the most common reason a claim fails.
Sources
- authority · statuteFla. Stat. §196.101(2), (4), (7)
- operating · published policyFlorida DOR — Total and Permanent Disability Income Limitations (revised January 2026)
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.