Bill Text: FL S0764 | 2017 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Ad Valorem Tax Exemption for First Responders

Spectrum: Slight Partisan Bill (? 3-1)

Status: (Introduced - Dead) 2017-05-04 - Laid on Table, companion bill(s) passed, see CS/CS/HB 455 (Ch. 2017-105) [S0764 Detail]

Download: Florida-2017-S0764-Introduced.html

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       Florida Senate - 2017                                     SB 764
       
       
        
       By Senator Baxley
       
       12-00939-17                                            2017764__
    1                        A bill to be entitled                      
    2         An act relating to tax exemptions for first responders
    3         and surviving spouses; amending s. 196.011, F.S.;
    4         specifying the information to be included in an
    5         application for certain tax exemptions; amending s.
    6         196.081, F.S.; deleting an exemption from ad valorem
    7         taxation for surviving spouses of first responders who
    8         have died in the line of duty; deleting definitions;
    9         creating s. 196.102, F.S.; providing definitions;
   10         providing an exemption from ad valorem taxation for
   11         certain first responders under specified conditions;
   12         providing an exemption from ad valorem taxation for
   13         certain surviving spouses of first responders who have
   14         died; specifying the documentation required to receive
   15         the exemption; requiring the use of a physician’s
   16         certification under certain circumstances; providing
   17         penalties for certain acts of giving false
   18         information; authorizing the Department of Revenue to
   19         adopt emergency rules until a specified date;
   20         specifying procedures for receiving a tax exemption
   21         for 2017; specifying procedures for denials of tax
   22         exemptions; providing applicability; providing an
   23         effective date.
   24          
   25  Be It Enacted by the Legislature of the State of Florida:
   26  
   27         Section 1. Paragraph (b) of subsection (1) of section
   28  196.011, Florida Statutes, is amended to read:
   29         196.011 Annual application required for exemption.—
   30         (1)
   31         (b) The form to apply for an exemption under s. 196.031, s.
   32  196.081, s. 196.091, s. 196.101, s. 196.102, s. 196.173, or s.
   33  196.202 must include a space for the applicant to list the
   34  social security number of the applicant and of the applicant’s
   35  spouse, if any. If an applicant files a timely and otherwise
   36  complete application, and omits the required social security
   37  numbers, the application is incomplete. In that event, the
   38  property appraiser shall contact the applicant, who may refile a
   39  complete application by April 1. Failure to file a complete
   40  application by that date constitutes a waiver of the exemption
   41  privilege for that year, except as provided in subsection (7) or
   42  subsection (8).
   43         Section 2. Subsection (6) of section 196.081, Florida
   44  Statutes, is amended to read:
   45         196.081 Exemption for certain permanently and totally
   46  disabled veterans and for surviving spouses of veterans;
   47  exemption for surviving spouses of first responders who die in
   48  the line of duty.—
   49         (6) Any real estate that is owned and used as a homestead
   50  by the surviving spouse of a first responder who died in the
   51  line of duty while employed by the state or any political
   52  subdivision of the state, including authorities and special
   53  districts, and for whom a letter from the state or appropriate
   54  political subdivision of the state, or other authority or
   55  special district, has been issued which legally recognizes and
   56  certifies that the first responder died in the line of duty
   57  while employed as a first responder is exempt from taxation if
   58  the first responder and his or her surviving spouse were
   59  permanent residents of this state on January 1 of the year in
   60  which the first responder died.
   61         (a) The production of the letter by the surviving spouse
   62  which attests to the first responder’s death in the line of duty
   63  is prima facie evidence that the surviving spouse is entitled to
   64  the exemption.
   65         (b) The tax exemption applies as long as the surviving
   66  spouse holds the legal or beneficial title to the homestead,
   67  permanently resides thereon as specified in s. 196.031, and does
   68  not remarry. If the surviving spouse sells the property, an
   69  exemption not to exceed the amount granted under the most recent
   70  ad valorem tax roll may be transferred to his or her new
   71  residence if it is used as his or her primary residence and he
   72  or she does not remarry.
   73         (c) As used in this subsection only, and not applicable to
   74  the payment of benefits under s. 112.19 or s. 112.191, the term:
   75         1. “First responder” means a law enforcement officer or
   76  correctional officer as defined in s. 943.10, a firefighter as
   77  defined in s. 633.102, or an emergency medical technician or
   78  paramedic as defined in s. 401.23 who is a full-time paid
   79  employee, part-time paid employee, or unpaid volunteer.
   80         2. “In the line of duty” means:
   81         a. While engaging in law enforcement;
   82         b. While performing an activity relating to fire
   83  suppression and prevention;
   84         c. While responding to a hazardous material emergency;
   85         d. While performing rescue activity;
   86         e. While providing emergency medical services;
   87         f. While performing disaster relief activity;
   88         g. While otherwise engaging in emergency response activity;
   89  or
   90         h. While engaging in a training exercise related to any of
   91  the events or activities enumerated in this subparagraph if the
   92  training has been authorized by the employing entity.
   93  
   94  A heart attack or stroke that causes death or causes an injury
   95  resulting in death must occur within 24 hours after an event or
   96  activity enumerated in this subparagraph and must be directly
   97  and proximately caused by the event or activity in order to be
   98  considered as having occurred in the line of duty.
   99         Section 3. Section 196.102, Florida Statutes, is created to
  100  read:
  101         196.102 Exemption for certain totally and permanently
  102  disabled first responders; surviving spouses of first
  103  responders.—
  104         (1) As used in this section, and not applicable to the
  105  payment of benefits under s. 112.19 or s. 112.191, the term:
  106         (a) “Disabled” means a physical or cognitive impairment
  107  that constitutes or results in a substantial impediment to
  108  employment as a first responder. The term does not include a
  109  chronic condition or chronic disease, unless the injury
  110  sustained in the line of duty was the sole cause of the chronic
  111  condition or chronic disease.
  112         (b) “First responder” means a law enforcement officer or
  113  correctional officer as defined in s. 943.10, a firefighter as
  114  defined in s. 633.102, or an emergency medical technician or
  115  paramedic as defined in s. 401.23 who is a full-time paid
  116  employee, part-time paid employee, or unpaid volunteer.
  117         (c) “In the line of duty” means:
  118         1. While engaging in law enforcement;
  119         2. While performing an activity relating to fire
  120  suppression and prevention;
  121         3. While responding to a hazardous material emergency;
  122         4. While performing rescue activity;
  123         5. While providing emergency medical services;
  124         6. While performing disaster relief activity;
  125         7. While otherwise engaging in emergency response activity;
  126  or
  127         8. While engaging in a training exercise related to any of
  128  the events or activities enumerated in this paragraph if the
  129  training has been authorized by the employing entity.
  130  
  131  A heart attack or stroke that causes death or causes an injury
  132  resulting in death must occur within 24 hours after an event or
  133  activity enumerated in this paragraph and must be directly and
  134  proximately caused by the event or activity in order to be
  135  considered as having occurred in the line of duty.
  136         (2) Any real estate that is owned and used as a homestead
  137  by a person who is totally and permanently disabled as a result
  138  of an injury or injuries sustained in the line of duty while
  139  serving as a first responder is exempt from taxation if the
  140  first responder is a permanent resident of this state on January
  141  1 of the tax year for which the exemption is being claimed.
  142         (3) The following documents, if provided by a first
  143  responder to the property appraiser of the county where the
  144  property is located, serve as prima facie evidence that the
  145  first responder is entitled to the exemption:
  146         (a) A certificate of total and permanent disability, in the
  147  form set forth in subsection (7), from two licensed physicians
  148  of this state who are professionally unrelated or a letter from
  149  the United States Department of Veterans Affairs attesting to
  150  the applicant’s total and permanent disability.
  151         (b) A certificate from the organization that employed the
  152  first responder at the time that the injury or injuries
  153  occurred. The employer certificate must contain, at a minimum,
  154  the information identified in subsection (8). The employer
  155  certificate shall be supplemented with documentation of the
  156  incident or event that caused the injury, such as an accident or
  157  incident report. The first responder’s employer must directly
  158  transmit the employer certificate to the applicable property
  159  appraiser.
  160         (4)(a) Any real estate that is owned and used as a
  161  homestead by the surviving spouse of a first responder who died
  162  in the line of duty is exempt from taxation if the first
  163  responder and his or her surviving spouse were permanent
  164  residents of this state on January 1 of the year in which the
  165  first responder died. The production of a letter by the
  166  surviving spouse which attests to the first responder’s death in
  167  the line of duty is prima facie evidence that the surviving
  168  spouse is entitled to the exemption.
  169         (b) Any real estate owned and used as a homestead by the
  170  surviving spouse of a first responder who dies but who had been
  171  receiving a tax exemption under subsection (2) is exempt from
  172  taxation.
  173         (c) The tax exemptions under paragraphs (a) and (b) apply
  174  as long as the surviving spouse holds the legal or beneficial
  175  title to the homestead, permanently resides thereon as specified
  176  in s. 196.031, and does not remarry. If the surviving spouse
  177  sells the property, an exemption not to exceed the amount
  178  granted under the most recent ad valorem tax roll may be
  179  transferred to the new residence if it is used as the surviving
  180  spouse’s primary residence and he or she does not remarry.
  181         (5) A surviving spouse or first responder may apply for the
  182  exemption before producing the necessary documentation described
  183  in paragraphs (3)(a) or (b) or (4)(a). Upon receipt of the
  184  documentation, the exemption shall be granted as of the date of
  185  the original application and the excess taxes paid shall be
  186  refunded. Any refund of excess taxes paid shall be limited to
  187  those paid during the 4-year period of limitation set forth in
  188  s. 197.182(1)(e).
  189         (6) The provisions of s. 196.011(9) for waiving the
  190  requirement that an annual application be submitted to the
  191  property appraiser also apply to applications made under this
  192  section.
  193         (7) The physician’s certification shall read as follows:
  194  
  195                    PHYSICIAN’S CERTIFICATION OF                   
  196                   TOTAL AND PERMANENT DISABILITY                  
  197  
  198  I,...(name of physician)..., a physician licensed pursuant to
  199  chapter 458 or chapter 459, Florida Statutes, hereby certify
  200  that Mr.....Mrs.....Miss.... Ms........(applicant name and
  201  social security number)..., is totally and permanently disabled,
  202  due to the following mental or physical condition(s):
  203  
  204  It is my professional belief that the above-named condition(s)
  205  render Mr.....Mrs.....Miss.... Ms........(applicant name)...
  206  totally and permanently disabled, and that the foregoing
  207  statements are true, correct, and complete to the best of my
  208  knowledge and professional belief.
  209  
  210  Signature....
  211  Address...(print)...
  212  Date....
  213  Florida Board of Medicine or Osteopathic Medicine license number
  214  Issued on.....
  215         (8) An employer for whom the first responder worked at the
  216  time of the injury must provide a certificate that, at a
  217  minimum, attests and includes:
  218         (a) The title of the person signing the certificate.
  219         (b) The name and address of the employing entity.
  220         (c) A description of the incident that caused the injury or
  221  injuries.
  222         (d) A statement that the first responder’s injury or
  223  injuries were:
  224         1. Directly and proximately caused by service in the line
  225  of duty.
  226         2. Without willful negligence on the part of the first
  227  responder.
  228         3. The sole cause of the first responder’s total and
  229  permanent disability.
  230         (9) Any person who knowingly or willfully gives false
  231  information for the purpose of claiming homestead exemption as
  232  set forth in this section is guilty of a misdemeanor of the
  233  first degree, punishable as provided in s. 775.082 or by fine of
  234  not more than $5,000, or both.
  235         (10) The Department of Revenue may, and all conditions are
  236  deemed to be met to, adopt emergency rules pursuant to ss.
  237  120.536(1) and 120.54, Florida Statutes, to administer the
  238  application process for the 2017 calendar year. This subsection
  239  is repealed on August 30, 2018.
  240         (11) The Department of Revenue may adopt rules to
  241  administer this section.
  242         Section 4. (1) Notwithstanding the provisions of ss.
  243  196.011 and 196.102, Florida Statutes, the deadline for a first
  244  responder to file an application with the property appraiser for
  245  an exemption under s. 196.102, Florida Statutes, for the 2017
  246  tax year is August 1, 2017. The property appraiser may grant an
  247  application for an exemption that is filed untimely if:
  248         (a) The applicant is qualified for the exemption; and
  249         (b) The applicant produces sufficient evidence, as
  250  determined by the property appraiser, which demonstrates that
  251  the applicant was unable to apply for the exemption in a timely
  252  manner or otherwise demonstrates extenuating circumstances that
  253  warrant granting the exemption.
  254         (2) If the property appraiser denies an application under
  255  subsection (1), the applicant may file a petition with the value
  256  adjustment board as set forth in s. 194.011(3), Florida
  257  Statutes. The petition must be filed on or before the 25th day
  258  after the mailing by the property appraiser during the 2017
  259  calendar year of the notice required under s. 194.011(1),
  260  Florida Statutes. Notwithstanding s. 194.013, Florida Statutes,
  261  the eligible first responder is not required to pay a filing fee
  262  for such petition. Upon review of the petition, the value
  263  adjustment board shall grant the exemption if it determines the
  264  applicant is qualified and has demonstrated the existence of
  265  extenuating circumstances warranting the exemption.
  266         Section 5. This act operates prospectively to the 2017 tax
  267  roll and does not provide a basis for relief from an assessment
  268  of taxes not paid or create a right to a refund of taxes paid
  269  before January 1, 2017.
  270         Section 6. This act shall take effect July 1, 2017.