Title: Homestead Exemption for First Responders

Summary: Exempts from taxation homestead property of surviving spouse of first responder who dies in line of duty while employed by United States Government; expands definition of "first responder" to include certain federal law enforcement officers.

Full Text:
An act relating to homestead exemption for first responders; amending s. 196.081, F.S.; exempting from taxation the homestead property of the surviving spouse of a first responder who dies in the line of duty while employed by the United States Government; expanding the definition of "first responder" to include certain federal law enforcemen tofficers; providing applicability; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (6) of section 196.081, Florida Statutes, is amended to read: 196.081 Exemption for certain perman ently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty.-(6) Any real estate that is owned and used as a homestead by the surviving spouse of a first resp onder who died in the line of duty while employed by the United States, the state,or any political subdivision of the state, including authorities and special districts, and for whom a letter from the United States Government, the state,or appropriate po litical subdivision of the state, or other authority or special HB 2023 district, has been issued which legally recognizes and certifies that the first responder died in the line of duty while employed as a first responder is exempt from taxation if the first responder and his or her surviving spouse were permanent residents of this state on January of the year in which the first responder died. (a) The production of the letter by the surviving spouse which attests to the first responder's death in the line of duty is prima facie evidence that the surviving spouse is entitled to the exemption. (b) The tax exemption applies as long as the surviving spouse holds the legal or beneficial title to the homestead, permanently resides thereon as specified in s. 196.03 1, and does not remarry. If the surviving spouse sells the property, an exemption not to exceed the amount granted under the most recent ad valorem tax roll may be transferred to his or her new residence if it is used as his or her primary residence and he or she does not remarry. (c) As used in this subsection only, and not applicable to the payment of benefits under s. 112.19 or s. 112.191, the term: 1. "First responder" means a federal law enforcement officer as defined in s. 901.1505(1), a law enfor cement officer or correctional officer as defined in s. 943.10, a firefighter as defined in s. 633.102, or an emergency medical technician or paramedic as defined in s. 401.23 who is a full-time paid HB 2023 employee, part-time paid employee, or unpaid volunteer. 2. "In the line of duty" means: a. While engaging in law enforcement; b. While performing an activity relating to fire suppression and prevention; c. While responding to a hazardous material emergency; d. While performing rescue activity; e. While providing emergency medical services; f. While performing disaster relief activity; g. While otherwise engaging in emergency response activity; or h. While engaging in a training exercise related to any of the events or activities enumerated in this subparagraph if the training has been authorized by the employing entity. A heart attack or stroke that causes death or causes an injury resulting in death must occur within hours after an event or activity enumerated in this subparagraph and mus tbe directly and proximately caused by the event or activity in order to be considered as having occurred in the line of duty. Section 2. The amendments made by this act to s. 196.081(6), Florida Statutes, first apply to the 2024 ad valorem tax roll. Section 3. This act shall take effect January 1, 2024.