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