Bill Text: FL S1284 | 2018 | Regular Session | Introduced

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Bill Title: Homestead Exemption for Disabled First Responders

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2018-03-10 - Died in Community Affairs [S1284 Detail]

Download: Florida-2018-S1284-Introduced.html

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       Florida Senate - 2018                                    SB 1284
       
       
        
       By Senator Simmons
       
       
       
       
       
       9-01224-18                                            20181284__
    1                        A bill to be entitled                      
    2         An act relating to the homestead exemption for
    3         disabled first responders; amending s. 196.102, F.S.;
    4         revising the definition of the term “first responder”
    5         to include law enforcement officers, correctional
    6         officers, firefighters, emergency medical technicians,
    7         or paramedics whose injuries are certified by their
    8         employing organizations to be caused by service in the
    9         line of duty on September 11, 2001, in New York City
   10         while responding to terrorist attacks; conforming a
   11         provision to changes made by the act; providing an
   12         effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Paragraph (b) of subsection (1) and subsection
   17  (2) of section 196.102, Florida Statutes, are amended to read:
   18         196.102 Exemption for certain totally and permanently
   19  disabled first responders; surviving spouse carryover.—
   20         (1) As used in this section, the term:
   21         (b) “First responder” has the same meaning as in s.
   22  196.081, except the term also includes a law enforcement
   23  officer, a correctional officer, a firefighter, an emergency
   24  medical technician, or a paramedic whose employing
   25  organization’s certificate states that his or her injuries were
   26  caused by service in the line of duty on September 11, 2001, in
   27  New York City, New York, while responding to terrorist attacks.
   28         (2) Any real estate that is owned and used as a homestead
   29  by a person who has a total and permanent disability as a result
   30  of an injury or injuries sustained in the line of duty while
   31  serving as a first responder in this state, or during an
   32  operation in another state or country authorized by this state
   33  or a political subdivision of this state, or while serving as a
   34  first responder in New York City and responding to the September
   35  11, 2001, terrorist attacks as provided in paragraph (1)(b), is
   36  exempt from taxation if the first responder is a permanent
   37  resident of this state on January 1 of the year for which the
   38  exemption is being claimed.
   39         Section 2. This act shall take effect July 1, 2018.