Bill Text: FL S0484 | 2020 | Regular Session | Introduced

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Bill Title: First Responder Property Tax Exemption

Spectrum: Slight Partisan Bill (Republican 3-1)

Status: (Failed) 2020-03-14 - Died in Finance and Tax [S0484 Detail]

Download: Florida-2020-S0484-Introduced.html

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       Florida Senate - 2020                                     SB 484
       
       
        
       By Senator Simmons
       
       
       
       
       
       9-00503-20                                             2020484__
    1                        A bill to be entitled                      
    2         An act relating to a first responder property tax
    3         exemption; amending s. 196.102, F.S.; revising the
    4         definition of the term “first responder” for purposes
    5         of eligibility for the tax exemption to include a law
    6         enforcement officer or firefighter who, before
    7         becoming a resident of this state, sustained a total
    8         and permanent disability in the line of duty while
    9         serving as a full-time paid law enforcement officer or
   10         firefighter in another state; defining the term “law
   11         enforcement officer”; providing applicability;
   12         providing an 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” means:
   22         1. A law enforcement officer or correctional officer as
   23  defined in s. 943.10, a firefighter as defined in s. 633.102, or
   24  an emergency medical technician or paramedic as defined in s.
   25  401.23 who is a full-time paid employee, part-time paid
   26  employee, or unpaid volunteer; or
   27         2. A law enforcement officer or firefighter who, before
   28  becoming a resident of this state, sustained a total and
   29  permanent disability in the line of duty while serving as a
   30  full-time paid law enforcement officer or firefighter in another
   31  state. As used in this subparagraph, the term “law enforcement
   32  officer” means a person who was employed full time by a
   33  municipality of another state, by another state, or by any
   34  political subdivision thereof; who was vested with authority to
   35  bear arms and make arrests; and whose primary responsibility was
   36  the prevention and detection of crime or the enforcement of the
   37  penal, criminal, traffic, or highway laws of that state has the
   38  same meaning as in s. 196.081.
   39         (2) Any real estate that is owned and used as a homestead
   40  by a person who has a total and permanent disability as a result
   41  of an injury or injuries sustained in the line of duty while
   42  serving as a first responder in this state, in another state as
   43  provided under subparagraph (1)(b)2., or during an operation in
   44  another state or country authorized by this state or a political
   45  subdivision of this state is exempt from taxation if the first
   46  responder is a permanent resident of this state on January 1 of
   47  the year for which the exemption is being claimed.
   48         Section 2. The amendment to s. 196.102, Florida Statutes,
   49  made by this act applies beginning with the 2021 tax roll.
   50         Section 3. This act shall take effect July 1, 2020.