2024-01 Property Tax Oversight BulletinProperty Tax Oversight Informational Bulletin
Physician’s Certification of Total and Permanent
Disability
June 17, 2024
PTO 24-01
Effective upon becoming law, May 7, 2024, Section 14, Chapter 2024-02, Laws of Florida (SB
74), amended section 196.101, Florida Statutes (F.S.). The amendment adds the language,
“Name of totally and permanently disabled person” beneath the line for the taxpayer’s name in
the section of the certification where the physician states his or her professional belief that the
taxpayer is totally and permanently disabled.
Affected Rule and Form:
The following rule and form will be affected based on the law change.
• Rule 12D-16.002, F.A.C., Index to Forms
• Form DR-416, Physician’s Certification of Total and Permanent Disability
Information about the status of the Department’s rulemaking is available at
https://floridarevenue.com/rules.
Questions
This bulletin is provided by the Department of Revenue for your general information. For
questions, please email DORPTO@floridarevenue.com.
Reference
The full text of the implementing law (chapter 2024-02, Laws of Florida) is available at
https://laws.flrules.org/2024/2.
Implementing Date
The implementing law is effective May 7, 2024 and first applies to the 2024 tax year.