Permanently and Totally Disabled Persons Permanently Confined to Use of a Wheelchair "Permanently Confined to use of a wheelchair" means "that the person cannot walk with the assistance of crutches or any other device and will never be able to do so and that a physician...has so certified." The same reduction is assessed valuation applies whether the homestead is owned by the spouse or jointly owned by the disabled person and spouse, provided both reside on the homestead. The exemption available to the disabled person's unremarried surviving spouse. Income and assets are not considered in determining eligibility. The exemption does not reduce liability for special assessments.