Bill Amendment: FL S0764 | 2017 | Regular Session
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: Ad Valorem Tax Exemption for First Responders
Status: 2017-05-04 - Laid on Table, companion bill(s) passed, see CS/CS/HB 455 (Ch. 2017-105) [S0764 Detail]
Download: Florida-2017-S0764-Senate_Committee_Amendment_451138.html
Bill Title: Ad Valorem Tax Exemption for First Responders
Status: 2017-05-04 - Laid on Table, companion bill(s) passed, see CS/CS/HB 455 (Ch. 2017-105) [S0764 Detail]
Download: Florida-2017-S0764-Senate_Committee_Amendment_451138.html
Florida Senate - 2017 COMMITTEE AMENDMENT
Bill No. SB 764
Ì451138)Î451138
LEGISLATIVE ACTION
Senate . House
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The Committee on Governmental Oversight and Accountability
(Baxley) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (b) of subsection (1) of section
6 196.011, Florida Statutes, is amended to read:
7 196.011 Annual application required for exemption.—
8 (1)
9 (b) The form to apply for an exemption under s. 196.031, s.
10 196.081, s. 196.091, s. 196.101, 196.102, s. 196.173, or s.
11 196.202 must include a space for the applicant to list the
12 social security number of the applicant and of the applicant’s
13 spouse, if any. If an applicant files a timely and otherwise
14 complete application, and omits the required social security
15 numbers, the application is incomplete. In that event, the
16 property appraiser shall contact the applicant, who may refile a
17 complete application by April 1. Failure to file a complete
18 application by that date constitutes a waiver of the exemption
19 privilege for that year, except as provided in subsection (7) or
20 subsection (8).
21 Section 2. Section 196.102, Florida Statutes, is created to
22 read:
23 196.102 Exemption for certain totally and permanently
24 disabled first responders and their surviving spouses.—
25 (1) As used in this section, and not applicable to the
26 payment of benefits under s. 112.19 or s. 112.191, the term:
27 (a) “Disabled” means a physical or cognitive impairment
28 that constitutes or results in a substantial impediment to
29 employment as a first responder. The term does not include a
30 chronic condition or chronic disease, unless the injury
31 sustained in the line of duty was the sole cause of the chronic
32 condition or chronic disease.
33 (b) “First responder” means a law enforcement officer or
34 correctional officer as defined in s. 943.10, a firefighter as
35 defined in s. 633.102, or an emergency medical technician or
36 paramedic as defined in s. 401.23 who is a full-time paid
37 employee, part-time paid employee, or unpaid volunteer.
38 (c) “Cardiac event” means a heart attack, stroke or
39 vascular rupture.
40 (d) “In the line of duty” means:
41 1. While engaging in activities within the course and scope
42 of employment as a first responder;
43 2. While performing an activity relating to fire
44 suppression and prevention;
45 3. While responding to a hazardous material emergency;
46 4. While performing rescue activity;
47 5. While providing emergency medical services;
48 6. While performing disaster relief activity;
49 7. While otherwise engaging in emergency response activity;
50 or
51 8. While engaging in a training exercise related to any of
52 the events or activities enumerated in this paragraph if the
53 training has been authorized by the employing entity.
54 (2) Any real estate that is owned and used as a homestead
55 by a person who is totally and permanently disabled as a result
56 of an injury or injuries sustained in the line of duty while
57 serving as a first responder is exempt from taxation if the
58 first responder is a permanent resident of this state on January
59 1 of the tax year for which the exemption is being claimed. (3)
60 The following documents, if provided Certification to the
61 property appraiser of the county where the property is located,
62 serve as prima facie evidence that the first responder is
63 entitled to the exemption:
64 (a) A certificate of total and permanent disability, in the
65 form set forth in subsection (7), from two licensed physicians
66 of this state who are professionally unrelated, attesting to the
67 applicant’s total and permanent disability.
68 (b) A certificate from the organization that employed the
69 first responder at the time that the injury or injuries
70 occurred. The employer certificate must contain, at a minimum,
71 the information identified in subsection (8). The employer
72 certificate shall be supplemented with extant documentation of
73 the incident or event that caused the injury, such as an
74 accident or incident report. The first responder may deliver the
75 original employer certificate to the property appraiser’s office
76 or the first responder’s employer may directly transmit the
77 employer certificate to the applicable property appraiser.
78
79 Total and permanent disability that results from a cardiac event
80 does not qualify for the exemption provided in this section
81 unless the cardiac event occurs no later than 24 hours after the
82 first responder performed non-routine stressful or strenuous
83 physical activity in the line of duty and the first responder
84 provides the employer with competent medical evidence showing
85 that:
86 1. The non-routine stressful or strenuous activity directly
87 and proximately caused the cardiac event that gave rise to the
88 first responder’s total and permanent disability; and
89 2. The cardiac event was not caused by pre-existing
90 vascular disease.
91 (4)(a) Any real estate owned and used as a homestead by the
92 surviving spouse of a first responder who dies but who had been
93 receiving a tax exemption under subsection (2), is exempt from
94 taxation.
95 (b) The tax exemption provided in paragraph (a) applies as
96 long as the surviving spouse holds the legal or beneficial title
97 to the homestead, permanently resides thereon as specified in s.
98 196.031, and does not remarry. If the surviving spouse sells the
99 property, an exemption not to exceed the amount granted under
100 the most recent ad valorem tax roll may be transferred to the
101 new residence if it is used as the surviving spouse’s primary
102 residence and he or she does not remarry.
103 (5) A first responder may apply for the exemption before
104 producing the necessary documentation described in paragraphs
105 (3)(a) or (b). Upon receipt of the documentation, the exemption
106 shall be granted as of the date of the original application and
107 the excess taxes paid shall be refunded. Any refund of excess
108 taxes paid shall be limited to those paid during the 4-year
109 period of limitation set forth in s. 197.182(1)(e).
110 (6) The provisions of s. 196.011(9) waiving the requirement
111 that an annual application be submitted to the property
112 appraiser and providing lien authority are applicable to
113 applications submitted pursuant to this section.
114 (7) The physician’s certification shall read as follows:
115
116 PHYSICIAN’S CERTIFICATION OF
117 TOTAL AND PERMANENT DISABILITY
118
119 I, (name of physician), a physician licensed pursuant to chapter
120 458 or chapter 459, Florida Statutes, hereby certify that Mr.___
121 Mrs.___ Miss___ Ms.___ (applicant name and social security
122 number), is totally and permanently disabled, due to the
123 following mental or physical condition(s):
124
125 It is my professional belief that the above-named condition(s)
126 render Mr.___ Mrs.___ Miss___ Ms.___ (applicant name) totally
127 and permanently disabled, and that the foregoing statements are
128 true, correct, and complete to the best of my knowledge and
129 professional belief.
130
131 Signature________________
132 Address (print) _________
133 Date_____________________
134 Florida Board of Medicine or Osteopathic Medicine license number
135 Issued on ____________________.
136 (8) An employer for whom the first responder worked at the
137 time of the injury must provide a certificate that, at a
138 minimum, attests and includes:
139 (a) The title of the person signing the certificate.
140 (b) The name and address of the employing entity.
141 (c) A description of the incident which caused the injury
142 or injuries.
143 (d) A statement that the first responder’s injury or
144 injuries were:
145 1. Directly and proximately caused by service in the line
146 of duty.
147 2. Without willful negligence on the part of the first
148 responder.
149 3. The sole cause of the first responder’s total and
150 permanent disability.
151 (9) Any person who knowingly or willfully gives false
152 information for the purpose of claiming homestead exemption as
153 set forth in this section is guilty of a misdemeanor of the
154 first degree, punishable as provided in s. 775.082 or by fine of
155 not more than $5,000, or both.
156 (10) The Department of Revenue may, and all conditions are
157 deemed to be met to, adopt emergency rules pursuant to ss.
158 120.536(1) and 120.54 to administer the application process for
159 the 2017 calendar year. This subsection is repealed on August
160 30, 2018.
161 (11) The Department of Revenue may adopt rules to
162 administer this section.
163 (12) Notwithstanding the provisions of ss. 196.011 and
164 196.102 the deadline for a first responder to file an
165 application with the property appraiser for an exemption under
166 s. 196.102 for the 2017 tax year is August 1, 2017. The property
167 appraiser may grant an application for an exemption that is
168 filed untimely if:
169 (a) The applicant is qualified for the exemption; and
170 (b) The applicant produces sufficient evidence, as
171 determined by the property appraiser, which demonstrates that
172 the applicant was unable to apply for the exemption in a timely
173 manner or otherwise demonstrates extenuating circumstances that
174 warrant granting the exemption.
175 (13) If the property appraiser denies an application under
176 subsection (12), the deadline to serve notice setting forth the
177 grounds for denial as provided in s. 196.011(6)(a) is extended
178 to 30 days after the date on which the application for exemption
179 is submitted. A denied applicant may file a petition with the
180 value adjustment board as set forth in s. 194.011(3). The
181 petition must be filed on or before the 25th day after the
182 mailing by the property appraiser during the 2017 calendar year
183 of the notice required under s. 194.011(1). Notwithstanding s.
184 194.013, the eligible first responder is not required to pay a
185 filing fee for such petition. Upon review of the petition, the
186 value adjustment board shall grant the exemption if it
187 determines the applicant is qualified and has demonstrated the
188 existence of extenuating circumstances warranting the exemption.
189 Section 3. This act operates prospectively to the 2017 tax
190 roll and does not provide a basis for relief from an assessment
191 of taxes not paid or create a right to a refund of taxes paid
192 before January 1, 2017.
193 Section 4. This act shall take effect upon becoming a law.
194
195 ================= T I T L E A M E N D M E N T ================
196 And the title is amended as follows:
197 Delete everything before the enacting clause
198 and insert:
199 A bill to be entitled
200 An act relating to ad valorem taxation; amending s.
201 196.011, F.S.; specifying the information to be
202 included in an application for certain tax exemptions;
203 creating s. 196.102, F.S.; providing definitions;
204 providing an exemption from ad valorem taxation for
205 certain first responders under specified conditions;
206 providing an exemption from ad valorem taxation for
207 certain surviving spouses of first responders who have
208 died; specifying the documentation required to receive
209 the exemption; granting rulemaking authority;
210 specifying procedures for receiving a tax exemption
211 for 2017;specifying procedures for denials of tax
212 exemptions; providing applicability; providing an
213 effective date.
