Bill Text: FL S1490 | 2019 | Regular Session | Introduced

Florida Senate Bill 1490 (Prior Session Legislation)

Introduced

Bill Title: First Responder Property Tax Exemption

Spectrum: Partisan Bill (Republican 3-0)

Status: (Failed) 2019-05-03 - Died in Finance and Tax [S1490 Detail]

Download: Florida-2019-S1490-Introduced.html

       Florida Senate - 2019                                    SB 1490
       
       
        
       By Senator Simmons
       
       
       
       
       
       9-00612A-19                                           20191490__
    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 the tax exemption, to include law enforcement
    6         officers and firefighters who sustained a total and
    7         permanent disability in the line of duty while serving
    8         as full-time paid employees in another state; defining
    9         the term “law enforcement officer”; providing
   10         applicability; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Paragraph (b) of subsection (1) and subsection
   15  (2) of section 196.102, Florida Statutes, are amended to read:
   16         196.102 Exemption for certain totally and permanently
   17  disabled first responders; surviving spouse carryover.—
   18         (1) As used in this section, the term:
   19         (b) “First responder” means either of the following:
   20         1. A law enforcement officer or correctional officer as
   21  defined in s. 943.10, a firefighter as defined in s. 633.102, or
   22  an emergency medical technician or paramedic as defined in s.
   23  401.23 who is a full-time paid employee, part-time paid
   24  employee, or unpaid volunteer.
   25         2. A law enforcement officer or firefighter who, before
   26  becoming a resident of this state, sustained a total and
   27  permanent disability in the line of duty while serving as a
   28  full-time paid law enforcement officer or firefighter in another
   29  state. As used in this subparagraph, the term “law enforcement
   30  officer” means a person who was employed full time by a
   31  municipality of another state, by another state, or by any
   32  political subdivision thereof; who was vested with authority to
   33  bear arms and make arrests; and whose primary responsibility was
   34  the prevention and detection of crime or the enforcement of the
   35  penal, criminal, traffic, or highway laws of that state has the
   36  same meaning as in s. 196.081.
   37         (2) Any real estate that is owned and used as a homestead
   38  by a person who has a total and permanent disability as a result
   39  of an injury or injuries sustained in the line of duty while
   40  serving as a first responder in this state, in another state as
   41  provided under subparagraph (1)(b)2., or during an operation in
   42  another state or country authorized by this state or a political
   43  subdivision of this state is exempt from taxation if the first
   44  responder is a permanent resident of this state on January 1 of
   45  the year for which the exemption is being claimed.
   46         Section 2. The amendment to s. 196.102, Florida Statutes,
   47  made by this act applies beginning with the 2020 tax roll.
   48         Section 3. This act shall take effect July 1, 2019.