This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives.
STORAGE NAME: h0101e.SAC
DATE: 3/23/2023
HOUSE OF REPRESENTATIVES STAFF ANALYSIS
BILL #: HB 101 Homestead Exemption for First Responders
SPONSOR(S): Woodson and others
TIED BILLS: IDEN./SIM. BILLS: SB 184
REFERENCE ACTION ANALYST STAFF DIRECTOR or
BUDGET/POLICY CHIEF
1) Ways & Means Committee 24 Y, 0 N McCain Aldridge
2) Local Administration, Federal Affairs & Special
Districts Subcommittee
15 Y, 0 N Roy Darden
3) State Affairs Committee 18 Y, 0 N Roy Williamson
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 authorizes the Legislature to 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 his or her time of death. The surviving spouses of law enforcement officers who were
employed by the federal government and died in the line of duty are not eligible for the exemption under the
current law.
The Florida Constitution also authorizes the Legislature to provide for a full exemption from ad valorem taxes
for first responders who are totally and permanently disabled as a result of an injury sustained in the line of
duty. In order to qualify for the exemption, the property must be owned and used as a homestead by a first
responder who was injured in the line of duty while working as a first responder for the state of Florida or any
political subdivision thereof, and is a permanent resident of the state as of January 1 of the year for which the
exemption is claimed. This exemption also carries over to the surviving spouse of the first responder. Under
current law, this exemption does not extend to law enforcement officers who were employed by the federal
government at the time of their injury or injuries.
The bill revises the definition of “first responder” to include federal law enforcement officers, thereby expanding
the ad valorem tax exemption for surviving spouses of first responders who died in the line of duty and the ad
valorem tax exemption for first responders rendered totally and permanently disabled as the result of an injury
or injuries sustained in the line of duty to include federal law enforcement officers. It does not change any of
the other requirements that must be met in order for to qualify for either exemption.
The bill does not appear to have a fiscal impact on state government, but appears to have a negative
insignificant fiscal impact on local government revenues.
The bill takes effect on January 1, 2024, and will first apply to the 2024 ad valorem tax roll.
STORAGE NAME: h0101e.SAC PAGE: 2
DATE: 3/23/2023
FULL ANALYSIS
I. SUBSTANTIVE ANALYSIS
A. EFFECT OF PROPOSED CHANGES:
Present 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 authorizes the Legislature to 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 his or her time of death.
7
The surviving spouse may receive the
exemption as long as the spouse holds legal or beneficial title to the homestead, resides permanently
thereon, and does not remarry.
8
If the surviving spouse sells the property and purchases a new
homestead property, the spouse may transfer the exemption to the new property, capped at the
amount granted under the most recent ad valorem tax roll.
9
The surviving spouses of law enforcement
officers who were employed by the federal government and died in the line of duty are not eligible for
the exemption.
The Florida Constitution also authorizes the Legislature to provide for a full exemption from ad valorem
taxes for first responders who are totally and permanently disabled as a result of an injury or injuries
sustained in the line of duty.
10
This exemption carries over to the benefit of the surviving spouse as long
as the spouse holds legal or beneficial title to the homestead, resides permanently thereon, and does
not remarry.
11
In order to qualify for the exemption, the first responder must provide documentation to
the property appraiser supporting their claim of total and permanent disability.
12
These documents may
include documentation from the Social Security Administration stating the applicant is totally and
permanently disabled, a certificate from the organization that employed the applicant as a first
responder at the time of the injury or injuries containing the details of the injury that caused the
disability, and a certification from a physician certifying the total and permanent disability of the
applicant. This exemption is currently available to first responders as the term is defined in 196.081,
F.S., meaning that it is only available to those first responders who were employed by the state or any
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., implemented by s. 196.081, F.S.
6
CS/HJR 93 (2012).
7
S. 196.081(6), F.S.
8
S. 196.081(6)(b), F.S.
9
Id.
10
Art. VII, s. 6(f), Fla. Const., and s. 196.101, F.S.
11
S. 196.102(8), F.S.
12
S. 196.102(5), F.S. STORAGE NAME: h0101e.SAC PAGE: 3
DATE: 3/23/2023
political subdivision thereof at the time of their injury or injuries sustained in the line of duty resulting in
total and permanent disability.
The Florida Constitution defines a “first responder” as “a law enforcement officer, a correctional officer,
a firefighter, an emergency medical technician, or a paramedic,”
13
while the statute implementing the
amendment defines a “first responder” as “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.”
The definition of “law enforcement officer” provided in s. 943.10, F.S., does not include federal law
enforcement officers.
Effect of Proposed Changes
The bill revises the definition of “first responder” 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 and the ad valorem tax exemption for first responders rendered
totally and permanently disabled as the result from an injury or injuries sustained in the line of duty to
include federal law enforcement officers. Applicants for the exemption must still meet all other
requirements.
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 and the tax exemption for first responders
rendered totally and permanently disabled 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 of January 1, 2024.
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 Fiscal Year 2023-24.
2. Expenditures:
None.
13
Art. VII, s. 6(e), Fla. Const. STORAGE NAME: h0101e.SAC PAGE: 4
DATE: 3/23/2023
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, s. 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.
B. RULE-MAKING AUTHORITY:
None.
C. DRAFTING ISSUES OR OTHER COMMENTS:
None.
IV. AMENDMENTS/COMMITTEE SUBSTITUTE CHANGES
None.