Florida Senate - 2017                       CS for CS for SB 764
       
       
        
       By the Committees on Community Affairs; and Governmental
       Oversight and Accountability; and Senator Baxley
       
       
       
       
       578-02732-17                                           2017764c2
    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; providing a criminal penalty for
   12         knowingly or willingly giving false information for a
   13         certain purpose; granting rulemaking authority;
   14         specifying a deadline for applying for the exemption;
   15         authorizing property appraisers, under certain
   16         circumstances, to grant exemptions for untimely filed
   17         applications; providing procedures and requirements
   18         for petitioning value adjustment boards regarding
   19         denied exemptions; providing retroactive
   20         applicability; providing construction; providing an
   21         effective date.
   22          
   23  Be It Enacted by the Legislature of the State of Florida:
   24  
   25         Section 1. Paragraph (b) of subsection (1) of section
   26  196.011, Florida Statutes, is amended to read:
   27         196.011 Annual application required for exemption.—
   28         (1)
   29         (b) The form to apply for an exemption under s. 196.031, s.
   30  196.081, s. 196.091, s. 196.101, s. 196.102, s. 196.173, or s.
   31  196.202 must include a space for the applicant to list the
   32  social security number of the applicant and of the applicant’s
   33  spouse, if any. If an applicant files a timely and otherwise
   34  complete application, and omits the required social security
   35  numbers, the application is incomplete. In that event, the
   36  property appraiser shall contact the applicant, who may refile a
   37  complete application by April 1. Failure to file a complete
   38  application by that date constitutes a waiver of the exemption
   39  privilege for that year, except as provided in subsection (7) or
   40  subsection (8).
   41         Section 2. Section 196.102, Florida Statutes, is created to
   42  read:
   43         196.102Exemption for certain totally and permanently
   44  disabled first responders and their surviving spouses.—
   45         (1)As used in this section, and not applicable to the
   46  payment of benefits under s. 112.19 or s. 112.191, the term:
   47         (a)“Disabled” means a physical or cognitive impairment
   48  that constitutes or results in a substantial impediment to
   49  employment as a first responder. The term does not include a
   50  chronic condition or chronic disease, unless the injury
   51  sustained in the line of duty was the sole cause of the chronic
   52  condition or chronic disease.
   53         (b)“First responder” means a law enforcement officer or
   54  correctional officer as defined in s. 943.10, a firefighter as
   55  defined in s. 633.102, or an emergency medical technician or
   56  paramedic as defined in s. 401.23 who is a full-time paid
   57  employee, part-time paid employee, or unpaid volunteer.
   58         (c)“Cardiac event” means a heart attack, stroke or
   59  vascular rupture.
   60         (d)“In the line of duty” means:
   61         1.While engaging in activities within the course and scope
   62  of employment as a first responder;
   63         2.While performing an activity relating to fire
   64  suppression and prevention;
   65         3.While responding to a hazardous material emergency;
   66         4.While performing rescue activity;
   67         5.While providing emergency medical services;
   68         6.While performing disaster relief activity;
   69         7.While otherwise engaging in emergency response activity;
   70  or
   71         8.While engaging in a training exercise related to any of
   72  the events or activities enumerated in this paragraph if the
   73  training has been authorized by the employing entity.
   74         (2)Any real estate that is owned and used as a homestead
   75  by a person who is totally and permanently disabled as a result
   76  of an injury or injuries sustained in the line of duty while
   77  serving as a first responder is exempt from taxation if the
   78  first responder is a permanent resident of this state on January
   79  1 of the tax year for which the exemption is being claimed.
   80         (3)The following documents, if provided to the property
   81  appraiser of the county where the property is located, serve as
   82  prima facie evidence that the first responder is entitled to the
   83  exemption:
   84         (a)A certificate of total and permanent disability, in the
   85  form set forth in subsection (7), from two licensed physicians
   86  of this state who are professionally unrelated, attesting to the
   87  applicant’s total and permanent disability.
   88         (b)A certificate from the organization that employed the
   89  first responder at the time that the injury or injuries
   90  occurred. The employer certificate must contain, at a minimum,
   91  the information identified in subsection (8). The employer
   92  certificate shall be supplemented with extant documentation of
   93  the incident or event that caused the injury, such as an
   94  accident or incident report. The first responder may deliver the
   95  original employer certificate to the property appraiser’s office
   96  or the first responder’s employer may directly transmit the
   97  employer certificate to the applicable property appraiser.
   98  
   99  Total and permanent disability that results from a cardiac event
  100  does not qualify for the exemption provided in this section
  101  unless the cardiac event occurs no later than 24 hours after the
  102  first responder performed nonroutine stressful or strenuous
  103  physical activity in the line of duty and the first responder
  104  provides the employer with competent medical evidence showing
  105  that:
  106         1. The nonroutine stressful or strenuous activity directly
  107  and proximately caused the cardiac event that gave rise to the
  108  first responder’s total and permanent disability; and
  109         2. The cardiac event was not caused by preexisting vascular
  110  disease.
  111         (4)(a)Any real estate owned and used as a homestead by the
  112  surviving spouse of a first responder who died but who had been
  113  receiving a tax exemption under subsection (2), is exempt from
  114  taxation.
  115         (b)The tax exemption provided in paragraph (a) applies as
  116  long as the surviving spouse holds the legal or beneficial title
  117  to the homestead, permanently resides thereon as specified in s.
  118  196.031, and does not remarry. If the surviving spouse sells the
  119  property, an exemption not to exceed the amount granted under
  120  the most recent ad valorem tax roll may be transferred to the
  121  new residence if it is used as the surviving spouse’s primary
  122  residence and he or she does not remarry.
  123         (5)A first responder may apply for the exemption before
  124  producing the necessary documentation described in paragraphs
  125  (3)(a) or (b). Upon receipt of the documentation, the exemption
  126  shall be granted as of the date of the original application and
  127  the excess taxes paid shall be refunded. Any refund of excess
  128  taxes paid shall be limited to those paid during the 4-year
  129  period of limitation set forth in s. 197.182(1)(e).
  130         (6)The provisions of s. 196.011(9) waiving the requirement
  131  that an annual application be submitted to the property
  132  appraiser and providing lien authority are applicable to
  133  applications submitted pursuant to this section.
  134         (7)The physician’s certification shall read as follows:
  135  
  136                    PHYSICIAN’S CERTIFICATION OF                   
  137                   TOTAL AND PERMANENT DISABILITY                  
  138  
  139  I,...(name of physician)..., a physician licensed pursuant to
  140  chapter 458 or chapter 459, Florida Statutes, hereby certify
  141  that Mr.....Mrs.....Miss.... Ms........(applicant name and
  142  social security number)..., is totally and permanently disabled,
  143  due to the following mental or physical condition(s):
  144  
  145  ...(Physical or cognitive impairment that constitutes or results
  146  in a substantial impediment to employment as a first
  147  responder)...
  148  ...(Chronic condition or chronic disease solely caused by an
  149  injury sustained in the line of duty as a first responder)...
  150  
  151  It is my professional belief that the above-named condition(s)
  152  render Mr.....Mrs.....Miss.... Ms........(applicant name)...
  153  totally and permanently disabled, and that the foregoing
  154  statements are true, correct, and complete to the best of my
  155  knowledge and professional belief.
  156  
  157  Signature....
  158  Address...(print)...
  159  Date....
  160  Florida Board of Medicine or Osteopathic Medicine license number
  161  Issued on.....
  162  
  163  NOTICE TO TAXPAYER: Each Florida resident applying for an
  164  exemption due to a disability that occurred in the line of duty
  165  while serving as a first responder must present to the county
  166  property appraiser a copy of this form and a letter from the
  167  employer for whom the first responder worked at the time of the
  168  injury, as required by section 196.102(8), Florida Statutes.
  169  Each form is to be completed by a licensed Florida physician.
  170  
  171  NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida
  172  Statutes, provides that any person who knowingly and willingly
  173  gives false information for the purpose of claiming homestead
  174  exemption commits a misdemeanor of the first degree, punishable
  175  by a term of imprisonment not exceeding 1 year or a fine not
  176  exceeding $5,000, or both.
  177         (8)An employer for whom the first responder worked at the
  178  time of the injury must provide a certificate that, at a
  179  minimum, attests and includes:
  180         (a)The title of the person signing the certificate.
  181         (b)The name and address of the employing entity.
  182         (c)A description of the incident that caused the injury or
  183  injuries.
  184         (d)A statement that the first responder’s injury or
  185  injuries were:
  186         1.Directly and proximately caused by service in the line
  187  of duty.
  188         2.Without willful negligence on the part of the first
  189  responder.
  190         3.The sole cause of the first responder’s total and
  191  permanent disability.
  192         (9)Any person who knowingly or willfully gives false
  193  information for the purpose of claiming homestead exemption as
  194  set forth in this section commits a misdemeanor of the first
  195  degree, punishable as provided in s. 775.082 or by fine of not
  196  more than $5,000, or both.
  197         (10)The Department of Revenue may, and all conditions are
  198  deemed to be met to, adopt emergency rules pursuant to ss.
  199  120.536(1) and 120.54 to administer the application process for
  200  the 2017 calendar year. This subsection is repealed on August
  201  30, 2018.
  202         (11)The Department of Revenue may adopt rules to
  203  administer this section.
  204         (12)Notwithstanding s. 196.011 and this section, the
  205  deadline for a first responder to file an application with the
  206  property appraiser for an exemption under this section for the
  207  2017 tax year is August 1, 2017.
  208         (13) If an application is not timely filed under subsection
  209  (12), a property appraiser may grant the exemption if:
  210         (a) The applicant files an application for the exemption on
  211  or before the 25th day after the mailing of the notice required
  212  under s. 194.011(1) by the property appraiser during the 2017
  213  calendar year;
  214         (b)The applicant is qualified for the exemption; and
  215         (c)The applicant produces sufficient evidence, as
  216  determined by the property appraiser, which demonstrates that
  217  the applicant was unable to apply for the exemption in a timely
  218  manner or otherwise demonstrates extenuating circumstances that
  219  warrant granting the exemption.
  220         (14)If the property appraiser denies an exemption under
  221  subsection (12) or subsection (13), the applicant may file,
  222  pursuant to s. 194.011(3), a petition with the value adjustment
  223  board requesting the exemption be granted. Notwithstanding s.
  224  194.013, the eligible first responder is not required to pay a
  225  filing fee for such petition filed on or before December 31,
  226  2017. Upon review of the petition, the value adjustment board
  227  shall grant the exemption if it determines the applicant is
  228  qualified and has demonstrated the existence of extenuating
  229  circumstances warranting the exemption.
  230         Section 3. This act operates retroactively to the 2017 tax
  231  roll and does not provide a basis for relief from an assessment
  232  of taxes not paid or create a right to a refund of taxes paid
  233  before January 1, 2017.
  234         Section 4. This act shall take effect upon becoming a law.