Florida 2023 Regular Session

Florida House Bill H0101 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	HB 101 2023
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7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hb0101-00
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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to homestead exemption for first 2
16	16	responders; amending s. 196.081, F.S.; exempting from 3
17	17	taxation the homestead property of the surviving 4
18	18	spouse of a first responder who dies in the line of 5
19	19	duty while employed by the United States Government; 6
20	20	expanding the definition of "first responder" to 7
21	21	include certain federal law enforcemen t officers; 8
22	22	providing applicability; providing an effective date. 9
23	23	10
24	24	Be It Enacted by the Legislature of the State of Florida: 11
25	25	12
26	26	Section 1. Subsection (6) of section 196.081, Florida 13
27	27	Statutes, is amended to read: 14
28	28	196.081 Exemption for certain perman ently and totally 15
29	29	disabled veterans and for surviving spouses of veterans; 16
30	30	exemption for surviving spouses of first responders who die in 17
31	31	the line of duty.— 18
32	32	(6) Any real estate that is owned and used as a homestead 19
33	33	by the surviving spouse of a first resp onder who died in the 20
34	34	line of duty while employed by the United States, the state, or 21
35	35	any political subdivision of the state, including authorities 22
36	36	and special districts, and for whom a letter from the United 23
37	37	States Government, the state, or appropriate political 24
38	38	subdivision of the state, or other authority or special 25
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40	40	HB 101 2023
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42	42
43	43
44	44	CODING: Words stricken are deletions; words underlined are additions.
45	45	hb0101-00
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	district, has been issued which legally recognizes and certifies 26
52	52	that the first responder died in the line of duty while employed 27
53	53	as a first responder is exempt from taxation if the first 28
54	54	responder and his or her surviving spouse were permanent 29
55	55	residents of this state on January 1 of the year in which the 30
56	56	first responder died. 31
57	57	(a) The production of the letter by the surviving spouse 32
58	58	which attests to the first responder's death in the line of duty 33
59	59	is prima facie evidence that the surviving spouse is entitled to 34
60	60	the exemption. 35
61	61	(b) The tax exemption applies as long as the surviving 36
62	62	spouse holds the legal or beneficial title to the homestead, 37
63	63	permanently resides thereon as specified in s. 196.03 1, and does 38
64	64	not remarry. If the surviving spouse sells the property, an 39
65	65	exemption not to exceed the amount granted under the most recent 40
66	66	ad valorem tax roll may be transferred to his or her new 41
67	67	residence if it is used as his or her primary residence and he 42
68	68	or she does not remarry. 43
69	69	(c) As used in this subsection only, and not applicable to 44
70	70	the payment of benefits under s. 112.19 or s. 112.191, the term: 45
71	71	1. "First responder" means a federal law enforcement 46
72	72	officer as defined in s. 901.1505(1), a law enforcement officer 47
73	73	or correctional officer as defined in s. 943.10, a firefighter 48
74	74	as defined in s. 633.102, or an emergency medical technician or 49
75	75	paramedic as defined in s. 401.23 who is a full -time paid 50
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77	77	HB 101 2023
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81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb0101-00
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	employee, part-time paid employee, or unpaid volunteer. 51
89	89	2. "In the line of duty" means: 52
90	90	a. While engaging in law enforcement; 53
91	91	b. While performing an activity relating to fire 54
92	92	suppression and prevention; 55
93	93	c. While responding to a hazardous material emergency; 56
94	94	d. While performing rescue activity; 57
95	95	e. While providing emergency medical services; 58
96	96	f. While performing disaster relief activity; 59
97	97	g. While otherwise engaging in emergency response 60
98	98	activity; or 61
99	99	h. While engaging in a training exercise related to any of 62
100	100	the events or activities enumerated in this subparagraph if the 63
101	101	training has been authorized by the employing entity. 64
102	102	65
103	103	A heart attack or stroke that causes death or causes an injury 66
104	104	resulting in death must occur within 24 hours after an event or 67
105	105	activity enumerated in this subparagraph and mus t be directly 68
106	106	and proximately caused by the event or activity in order to be 69
107	107	considered as having occurred in the line of duty. 70
108	108	Section 2. The amendments made by this act to s. 71
109	109	196.081(6), Florida Statutes, first apply to the 2024 ad valorem 72
110	110	tax roll. 73
111	111	Section 3. This act shall take effect January 1, 2024. 74