Bill Text: FL S0184 | 2023 | Regular Session | Introduced

Florida Senate Bill 184 (Prior Session Legislation)

Introduced

Bill Title: Homestead Exemption for First Responders

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Failed) 2023-05-05 - Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) [S0184 Detail]

Download: Florida-2023-S0184-Introduced.html

       Florida Senate - 2023                                     SB 184
       
       
        
       By Senator Polsky
       
       
       
       
       
       30-00619-23                                            2023184__
    1                        A bill to be entitled                      
    2         An act relating to homestead exemption for first
    3         responders; amending s. 196.081, F.S.; exempting from
    4         ad valorem taxation the homestead property of the
    5         surviving spouse of a first responder who dies in the
    6         line of duty while employed by the United States
    7         Government; expanding the definition of “first
    8         responder” to include certain federal law enforcement
    9         officers; providing applicability; providing an
   10         effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Subsection (6) of section 196.081, Florida
   15  Statutes, is amended to read:
   16         196.081 Exemption for certain permanently and totally
   17  disabled veterans and for surviving spouses of veterans;
   18  exemption for surviving spouses of first responders who die in
   19  the line of duty.—
   20         (6) Any real estate that is owned and used as a homestead
   21  by the surviving spouse of a first responder who died in the
   22  line of duty while employed by the United States, the state, or
   23  any political subdivision of the state, including authorities
   24  and special districts, and for whom a letter from the United
   25  States Government, the state, or appropriate political
   26  subdivision of the state, or other authority or special
   27  district, has been issued which legally recognizes and certifies
   28  that the first responder died in the line of duty while employed
   29  as a first responder is exempt from taxation if the first
   30  responder and his or her surviving spouse were permanent
   31  residents of this state on January 1 of the year in which the
   32  first responder died.
   33         (a) The production of the letter by the surviving spouse
   34  which attests to the first responder’s death in the line of duty
   35  is prima facie evidence that the surviving spouse is entitled to
   36  the exemption.
   37         (b) The tax exemption applies as long as the surviving
   38  spouse holds the legal or beneficial title to the homestead,
   39  permanently resides thereon as specified in s. 196.031, and does
   40  not remarry. If the surviving spouse sells the property, an
   41  exemption not to exceed the amount granted under the most recent
   42  ad valorem tax roll may be transferred to his or her new
   43  residence if it is used as his or her primary residence and he
   44  or she does not remarry.
   45         (c) As used in this subsection only, and not applicable to
   46  the payment of benefits under s. 112.19 or s. 112.191, the term:
   47         1. “First responder” means a federal law enforcement
   48  officer as defined in s. 901.1505(1), a law enforcement officer
   49  or correctional officer as defined in s. 943.10, a firefighter
   50  as defined in s. 633.102, or an emergency medical technician or
   51  paramedic as defined in s. 401.23 who is a full-time paid
   52  employee, part-time paid employee, or unpaid volunteer.
   53         2. “In the line of duty” means:
   54         a. While engaging in law enforcement;
   55         b. While performing an activity relating to fire
   56  suppression and prevention;
   57         c. While responding to a hazardous material emergency;
   58         d. While performing rescue activity;
   59         e. While providing emergency medical services;
   60         f. While performing disaster relief activity;
   61         g. While otherwise engaging in emergency response activity;
   62  or
   63         h. While engaging in a training exercise related to any of
   64  the events or activities enumerated in this subparagraph if the
   65  training has been authorized by the employing entity.
   66  
   67  A heart attack or stroke that causes death or causes an injury
   68  resulting in death must occur within 24 hours after an event or
   69  activity enumerated in this subparagraph and must be directly
   70  and proximately caused by the event or activity in order to be
   71  considered as having occurred in the line of duty.
   72         Section 2. The amendments made by this act to s.
   73  196.081(6), Florida Statutes, first apply to the 2024 ad valorem
   74  tax roll.
   75         Section 3. This act shall take effect January 1, 2024.