This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives.
STORAGE NAME: h0101.WMC
DATE: 2/13/2023
HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: HB 101 Homestead Exemption for First Responders
SPONSOR(S): Woodson
TIED BILLS: IDEN./SIM. BILLS:
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Ways & Means Committee McCain Aldridge
2) Local Administration, Federal Affairs & Special
Districts Subcommittee
3) State Affairs Committee
SUMMARY ANALYSIS
Ad valorem taxes are annual taxes levied by counties, cities, school districts and certain special districts.
These taxes are based on the just value of real and tangible personal property as determined by county
property appraisers on January 1 of each year. The Florida Constitution and related statutory provisions
provide for a full exemption from ad valorem taxes for the surviving spouse of a first responder who died in the
line of duty. In order to qualify for the exemption, the first responder and his or her surviving spouse must have
been permanent residents of Florida on January 1 of the year in which the first responder died, the real estate
must be owned and used by the surviving spouse as a homestead, and the first responder must have been
employed by the state of Florida or any political subdivision of Florida at their time of death. The surviving
spouses of law enforcement officers who were employed by the United States (such as Deputy U.S. Marshals
or FBI agents) and died in the line of duty are not eligible for the exemption under the current law.
The bill expands the definition of “first responder” in s. 196.081, F.S., to include federal law enforcement
officers as defined in s. 901.1505(1), F.S., thereby expanding the ad valorem tax exemption for surviving
spouses of first responders who died in the line of duty to also include federal law enforcement officers. It does
not change any of the other requirements which must be met in order for surviving spouses to qualify for the
exemption.
The bill takes effect on January 1, 2024, and will first apply to the 2024 ad valorem tax roll.
STORAGE NAME: h0101.WMC PAGE: 2
DATE: 2/13/2023
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Current Situation
The Florida Constitution reserves ad valorem taxation to local governments and prohibits the state from
levying ad valorem taxes on real and tangible personal property.
1
Ad valorem taxes are annual taxes
levied by counties, cities, school districts and certain special districts. These taxes are based on the
just value of real and tangible personal property as determined by county property appraisers on
January 1 of each year.
2
The just value may be subject to limitations, such as the “save our homes”
limitation on homestead property assessment increases.
3
The value arrived at after accounting for
applicable limitations is known as the assessed value. Property Appraisers then calculate taxable value
by reducing the assessed value in accordance with any applicable exemptions, such as the exemptions
for homestead property.
4
Each year, local governing boards levy millage rates (i.e. tax rates) on taxable
value to generate the property tax revenue contemplated in their annual budgets.
The Florida Constitution and related statutory provisions provide for a full exemption from ad valorem
taxes for the surviving spouse of a first responder who died in the line of duty.
5
This exemption has
been in place since 2012, when the Legislature passed, and voters subsequently approved, an
amendment to the constitution authorizing the exemption.
6
In order to qualify for the exemption, the first
responder and his or her surviving spouse must have been permanent residents of Florida on January
1 of the year in which the first responder died, the real estate must be owned and used by the surviving
spouse as a homestead, and the first responder must have been employed by the state of Florida or
any political subdivision of Florida at their time of death.
7
The surviving spouses of law enforcement
officers who were employed by the United States (such as Deputy U.S. Marshals or FBI agents) and
died in the line of duty are not eligible for the exemption under the current law.
The constitution defines “first responder” as “a law enforcement officer, a correctional officer, a
firefighter, an emergency medical technician, or a paramedic.” Section 196.081, F.S. further defines a
“first responder” to mean “a law enforcement officer or correctional officer as defined in s. 943.10, a
firefighter as defined in s. 633.102, or an emergency medical technician or a paramedic as defined in s.
401.23 who is a full-time paid employee, part-time paid employee, or unpaid volunteer.”
As defined in s. 943.10, a “law enforcement officer” means “any person who is elected, appointed, or
employed full time by any municipality or the state or any political subdivision thereof; who is vested
with authority to bear arms and make arrests; and whose primary responsibility is the prevention and
detection of crime or the enforcement of the penal, criminal, traffic, or highway laws of the state. This
definition includes all certified supervisory and command personnel whose duties include, in whole or in
part, the supervision, training, guidance, and management responsibilities of full-time law enforcement
officers, part-time law enforcement officers, or auxiliary law enforcement officers but does not include
support personnel employed by the employing agency.”
Effect of Proposed Changes
1
Art. VII, s. 1(a), Fla. Const.
2
Art. VII, s. 4, Fla. Const.
3
S. 193.155(1), F.S.
4
S. 196.031, F.S.
5
Art. VII, s. 6(f), Fla. Const., and s. 196.081, F.S.
6
Am. H.J.R. 93, 2012
7
S. 196.081(6), F.S. STORAGE NAME: h0101.WMC PAGE: 3
DATE: 2/13/2023
The bill expands the definition of “first responder” in s. 196.081, F.S., to include federal law
enforcement officers as defined in s. 901.1505(1), F.S., thereby expanding the ad valorem tax
exemption for surviving spouses of first responders who died in the line of duty to also include federal
law enforcement officers. It does not change any of the other requirements which must be met in order
for surviving spouses to qualify for the exemption.
The bill takes effect on January 1, 2024, and will first apply to the 2024 ad valorem tax roll.
B. SECTION DIRECTORY:
Section 1: Amends s. 196.081, F.S.. expanding the tax exemption for surviving spouses of first
responders who died in the line of duty to include federal law enforcement officers.
Section 2: Provides the amendments made by this bill first apply to the 2024 ad valorem tax roll.
Section 3: Provides an effective date.
II. FISCAL ANALYSIS & ECONOMIC IMPACT STATEMENT
A. FISCAL IMPACT ON STATE GOVERNMENT:
1. Revenues:
None.
2. Expenditures:
None.
B. FISCAL IMPACT ON LOCAL GOVERNMENTS:
1. Revenues:
The Revenue Estimating Conference estimates that the bill will have zero cash impact and a
negative insignificant recurring impact on local government revenues in FY 2023-24.
2. Expenditures:
None.
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR:
Qualifying individuals will have a reduction in their property tax liability.
D. FISCAL COMMENTS:
None.
III. COMMENTS
A. CONSTITUTIONAL ISSUES:
1. Applicability of Municipality/County Mandates Provision:
The county/municipality mandates provision of Art. VII, section 18, of the Florida Constitution may
apply because this bill may reduce the authority of counties or municipalities have to raise revenues
in the aggregate; however, an exception appears to apply as the fiscal impact is insignificant.
2. Other:
None. STORAGE NAME: h0101.WMC PAGE: 4
DATE: 2/13/2023
B. RULE-MAKING AUTHORITY:
None.
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES