Bill Text: FL S0764 | 2017 | Regular Session | Comm Sub

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-Comm_Sub.html

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       Florida Senate - 2017                              CS for SB 764
       
       
        
       By the Committee on Governmental Oversight and Accountability;
       and Senator Baxley
       
       
       
       
       585-02133A-17                                          2017764c1
    1                        A bill to be entitled                      
    2         An act relating to ad valorem taxation; amending s.
    3         196.011, F.S.; specifying the information to be
    4         included in an application for certain tax exemptions;
    5         creating s. 196.102, F.S.; providing definitions;
    6         providing an exemption from ad valorem taxation for
    7         certain first responders under specified conditions;
    8         providing an exemption from ad valorem taxation for
    9         certain surviving spouses of first responders who have
   10         died; specifying the documentation required to receive
   11         the exemption; granting rulemaking authority;
   12         specifying procedures for receiving a tax exemption
   13         for 2017; specifying procedures for denials of tax
   14         exemptions; providing applicability; providing an
   15         effective date.
   16          
   17  Be It Enacted by the Legislature of the State of Florida:
   18  
   19         Section 1. Paragraph (b) of subsection (1) of section
   20  196.011, Florida Statutes, is amended to read:
   21         196.011 Annual application required for exemption.—
   22         (1)
   23         (b) The form to apply for an exemption under s. 196.031, s.
   24  196.081, s. 196.091, s. 196.101, s. 196.102, s. 196.173, or s.
   25  196.202 must include a space for the applicant to list the
   26  social security number of the applicant and of the applicant’s
   27  spouse, if any. If an applicant files a timely and otherwise
   28  complete application, and omits the required social security
   29  numbers, the application is incomplete. In that event, the
   30  property appraiser shall contact the applicant, who may refile a
   31  complete application by April 1. Failure to file a complete
   32  application by that date constitutes a waiver of the exemption
   33  privilege for that year, except as provided in subsection (7) or
   34  subsection (8).
   35         Section 2. Section 196.102, Florida Statutes, is created to
   36  read:
   37         196.102 Exemption for certain totally and permanently
   38  disabled first responders and their surviving spouses.—
   39         (1) As used in this section, and not applicable to the
   40  payment of benefits under s. 112.19 or s. 112.191, the term:
   41         (a) “Disabled” means a physical or cognitive impairment
   42  that constitutes or results in a substantial impediment to
   43  employment as a first responder. The term does not include a
   44  chronic condition or chronic disease, unless the injury
   45  sustained in the line of duty was the sole cause of the chronic
   46  condition or chronic disease.
   47         (b) “First responder” means a law enforcement officer or
   48  correctional officer as defined in s. 943.10, a firefighter as
   49  defined in s. 633.102, or an emergency medical technician or
   50  paramedic as defined in s. 401.23 who is a full-time paid
   51  employee, part-time paid employee, or unpaid volunteer.
   52         (c) “Cardiac event” means a heart attack, stroke or
   53  vascular rupture.
   54         (d) “In the line of duty” means:
   55         1. While engaging in activities within the course and scope
   56  of employment as a first responder;
   57         2. While performing an activity relating to fire
   58  suppression and prevention;
   59         3. While responding to a hazardous material emergency;
   60         4. While performing rescue activity;
   61         5. While providing emergency medical services;
   62         6. While performing disaster relief activity;
   63         7. While otherwise engaging in emergency response activity;
   64  or
   65         8. While engaging in a training exercise related to any of
   66  the events or activities enumerated in this paragraph if the
   67  training has been authorized by the employing entity.
   68         (2) Any real estate that is owned and used as a homestead
   69  by a person who is totally and permanently disabled as a result
   70  of an injury or injuries sustained in the line of duty while
   71  serving as a first responder is exempt from taxation if the
   72  first responder is a permanent resident of this state on January
   73  1 of the tax year for which the exemption is being claimed.
   74         (3) The following documents, if provided to the property
   75  appraiser of the county where the property is located, serve as
   76  prima facie evidence that the first responder is entitled to the
   77  exemption:
   78         (a) A certificate of total and permanent disability, in the
   79  form set forth in subsection (7), from two licensed physicians
   80  of this state who are professionally unrelated, attesting to the
   81  applicant’s total and permanent disability.
   82         (b) A certificate from the organization that employed the
   83  first responder at the time that the injury or injuries
   84  occurred. The employer certificate must contain, at a minimum,
   85  the information identified in subsection (8). The employer
   86  certificate shall be supplemented with extant documentation of
   87  the incident or event that caused the injury, such as an
   88  accident or incident report. The first responder may deliver the
   89  original employer certificate to the property appraiser’s office
   90  or the first responder’s employer may directly transmit the
   91  employer certificate to the applicable property appraiser.
   92  
   93  Total and permanent disability that results from a cardiac event
   94  does not qualify for the exemption provided in this section
   95  unless the cardiac event occurs no later than 24 hours after the
   96  first responder performed nonroutine stressful or strenuous
   97  physical activity in the line of duty and the first responder
   98  provides the employer with competent medical evidence showing
   99  that:
  100         1. The nonroutine stressful or strenuous activity directly
  101  and proximately caused the cardiac event that gave rise to the
  102  first responder’s total and permanent disability; and
  103         2. The cardiac event was not caused by preexisting vascular
  104  disease.
  105         (4)(a) Any real estate owned and used as a homestead by the
  106  surviving spouse of a first responder who died but who had been
  107  receiving a tax exemption under subsection (2), is exempt from
  108  taxation.
  109         (b) The tax exemption provided in paragraph (a) applies as
  110  long as the surviving spouse holds the legal or beneficial title
  111  to the homestead, permanently resides thereon as specified in s.
  112  196.031, and does not remarry. If the surviving spouse sells the
  113  property, an exemption not to exceed the amount granted under
  114  the most recent ad valorem tax roll may be transferred to the
  115  new residence if it is used as the surviving spouse’s primary
  116  residence and he or she does not remarry.
  117         (5) A first responder may apply for the exemption before
  118  producing the necessary documentation described in paragraphs
  119  (3)(a) or (b). Upon receipt of the documentation, the exemption
  120  shall be granted as of the date of the original application and
  121  the excess taxes paid shall be refunded. Any refund of excess
  122  taxes paid shall be limited to those paid during the 4-year
  123  period of limitation set forth in s. 197.182(1)(e).
  124         (6) The provisions of s. 196.011(9) waiving the requirement
  125  that an annual application be submitted to the property
  126  appraiser and providing lien authority are applicable to
  127  applications submitted pursuant to this section.
  128         (7) The physician’s certification shall read as follows:
  129  
  130                    PHYSICIAN’S CERTIFICATION OF                   
  131                   TOTAL AND PERMANENT DISABILITY                  
  132  
  133  I,...(name of physician)..., a physician licensed pursuant to
  134  chapter 458 or chapter 459, Florida Statutes, hereby certify
  135  that Mr.....Mrs.....Miss.... Ms........(applicant name and
  136  social security number)..., is totally and permanently disabled,
  137  due to the following mental or physical condition(s):
  138  
  139  It is my professional belief that the above-named condition(s)
  140  render Mr.....Mrs.....Miss.... Ms........(applicant name)...
  141  totally and permanently disabled, and that the foregoing
  142  statements are true, correct, and complete to the best of my
  143  knowledge and professional belief.
  144  
  145  Signature....
  146  Address...(print)...
  147  Date....
  148  Florida Board of Medicine or Osteopathic Medicine license number
  149  Issued on.....
  150         (8) An employer for whom the first responder worked at the
  151  time of the injury must provide a certificate that, at a
  152  minimum, attests and includes:
  153         (a) The title of the person signing the certificate.
  154         (b) The name and address of the employing entity.
  155         (c) A description of the incident that caused the injury or
  156  injuries.
  157         (d) A statement that the first responder’s injury or
  158  injuries were:
  159         1. Directly and proximately caused by service in the line
  160  of duty.
  161         2. Without willful negligence on the part of the first
  162  responder.
  163         3. The sole cause of the first responder’s total and
  164  permanent disability.
  165         (9) Any person who knowingly or willfully gives false
  166  information for the purpose of claiming homestead exemption as
  167  set forth in this section is guilty of a misdemeanor of the
  168  first degree, punishable as provided in s. 775.082 or by fine of
  169  not more than $5,000, or both.
  170         (10) The Department of Revenue may, and all conditions are
  171  deemed to be met to, adopt emergency rules pursuant to ss.
  172  120.536(1) and 120.54 to administer the application process for
  173  the 2017 calendar year. This subsection is repealed on August
  174  30, 2018.
  175         (11) The Department of Revenue may adopt rules to
  176  administer this section.
  177         (12) Notwithstanding the provisions of ss. 196.011 and
  178  196.102, the deadline for a first responder to file an
  179  application with the property appraiser for an exemption under
  180  s. 196.102 for the 2017 tax year is August 1, 2017. The property
  181  appraiser may grant an application for an exemption that is
  182  filed untimely if:
  183         (a) The applicant is qualified for the exemption; and
  184         (b) The applicant produces sufficient evidence, as
  185  determined by the property appraiser, which demonstrates that
  186  the applicant was unable to apply for the exemption in a timely
  187  manner or otherwise demonstrates extenuating circumstances that
  188  warrant granting the exemption.
  189         (13) If the property appraiser denies an application under
  190  subsection (12), the deadline to serve notice setting forth the
  191  grounds for denial as provided in s. 196.011(6)(a) is extended
  192  to 30 days after the date on which the application for exemption
  193  is submitted. A denied applicant may file a petition with the
  194  value adjustment board as set forth in s. 194.011(3). The
  195  petition must be filed on or before the 25th day after the
  196  mailing by the property appraiser during the 2017 calendar year
  197  of the notice required under s. 194.011(1). Notwithstanding s.
  198  194.013, the eligible first responder is not required to pay a
  199  filing fee for such petition. Upon review of the petition, the
  200  value adjustment board shall grant the exemption if it
  201  determines the applicant is qualified and has demonstrated the
  202  existence of extenuating circumstances warranting the exemption.
  203         Section 3. This act operates prospectively to the 2017 tax
  204  roll and does not provide a basis for relief from an assessment
  205  of taxes not paid or create a right to a refund of taxes paid
  206  before January 1, 2017.
  207         Section 4. This act shall take effect upon becoming a law.