The 100% exemption for totally and permanently disabled individuals must be certified by whom?

• A. The county property appraiser
• B. Two Florida licensed doctors, the VA, or the Social Security Administration
• C. One Florida licensed doctor
• D. The city council

Answer: (B)

For the 100% exemption for totally and permanently disabled individuals, official proof of disability must come from a reliable authority. The law accepts either two Florida-licensed physicians who certify total and permanent disability, or a determination from the Veterans Affairs (VA) or the Social Security Administration (SSA) confirming total and permanent disability. This certification is what the county property appraiser relies on to grant the exemption; the exemption isn’t issued by the city council, and it isn’t based on the opinion of a single physician. Using two independent Florida physicians—or the VA/SSA determinations—ensures the disability is truly total and permanent, which is required for this tax break.