HB 171 2024
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hb0171-00
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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 exemptions for totally 2
and permanently disabled first responders; amending s. 3
196.102, F.S.; removing a limitation requiring 4
disabilities caused by cardiac events to meet certain 5
requirements; removing obsolete provisions; providing 6
an effective date. 7
8
Be It Enacted by the Legislature of the State of Florida: 9
10
Section 1. Paragraphs (b) through (d) of subsection (1) of 11
section 196.102, Florida Statutes, are redesignated as 12
paragraphs (a) through (c), respectively, subsections (7) 13
through (10) are renumbered as subsections (6) through (9), 14
respectively, and present paragraph (a) of subsection (1), 15
paragraphs (b) and (c) of subsection (5), and present 16
subsections (6), (11), (12), and (13) of that section are 17
amended to read: 18
196.102 Exemption for certain totally and permanently 19
disabled first responders; surviving spouse carryover. — 20
(1) As used in this section, the term: 21
(a) "Cardiac event" means a heart attack, stroke, or 22
vascular rupture. 23
(5) An applicant may qualify for the exemption under this 24
section by providing all of the following documents to the 25
HB 171 2024
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hb0171-00
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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
county property appraiser, which serve as prima facie evidence 26
that the person is entitled to the exemption: 27
(b)1. A certificate from the organization that employed 28
the applicant as a first responder or supervised the applicant 29
as a volunteer first responder at the time that the injury or 30
injuries occurred. The emplo yer certificate must contain, at a 31
minimum: 32
a. The title of the person signing the certificate; 33
b. The name and address of the employing entity; 34
c. A description of the incident that caused the injury or 35
injuries; 36
d. The date and location of the in cident; and 37
e. A statement that the first responder's injury or 38
injuries were: 39
(I) Directly and proximately caused by service in the line 40
of duty. 41
(II) Without willful negligence on the part of the first 42
responder. 43
(III) The sole cause of the first responder's total and 44
permanent disability. 45
2. If the first responder's total and permanent disability 46
was caused by a cardiac event, the employer must also certify 47
that the requirements of subsection (6) are satisfied. 48
2.3. The employer certificate must be supplemented with 49
extant documentation of the incident or event that caused the 50
HB 171 2024
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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
injury, such as an accident or incident report. The applicant 51
may deliver the original employer certificate to the property 52
appraiser's office, or the employer may directly transmit the 53
employer certificate to the applicable property appraiser. 54
(c) A certificate from a physician licensed in this state 55
under chapter 458 or chapter 459 which certifies that the 56
applicant has a total and pe rmanent disability and that such 57
disability renders the applicant unable to engage in any 58
substantial gainful occupation due to an impairment of the mind 59
or body, which condition is reasonably certain to continue 60
throughout the life of the applicant. The p hysician certificate 61
shall read as follows: 62
FIRST RESPONDER'S 63
PHYSICIAN CERTIFICATE OF 64
TOTAL AND PERMANENT DISABILITY 65
I, ...(name of physician)..., a physician licensed pursuant to 66
chapter 458 or chapter 459, Florida Statutes, hereby certify 67
that Mr. .... Mrs. .... Miss .... Ms. .... ...(applicant name 68
and social security number)..., is totally and permanently 69
disabled due to an impairment of the mind or body, and such 70
impairment renders him or her unable to engage in any 71
substantial gainful occupation, wh ich condition is reasonably 72
certain to continue throughout his or her life. Mr. .... Mrs. 73
.... Miss .... Ms. .... ...(applicant name)... has the 74
following mental or physical condition(s): 75
HB 171 2024
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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
It is my professional belief that within a reasonable degree of 76
medical certainty, the above -named condition(s) render Mr. .... 77
Mrs. .... Miss .... Ms. .... ...(applicant name)... totally and 78
permanently disabled and that the foregoing statements are true, 79
correct, and complete to the best of my knowledge and 80
professional belief. 81
Signature ................................ .................... 82
Address (print) ................................ ............... 83
Date ................................ ......................... 84
Florida Board of Medicine or Osteopathic Medicine license number 85
86
Issued on ................................ .................... 87
NOTICE TO TAXPAYER: Each Florida resident applying for an 88
exemption due to a total and permanent disability that occurred 89
in the line of duty while serving as a first responder must 90
present to the county property appraiser the required physician 91
certificate(s), the required documentation from the Social 92
Security Administration, and a certificate from the employer for 93
whom the applicant worked as a first responder at the time of 94
the injury or injuries, as required by section 196.102(5), 95
Florida Statutes. This form is to be completed by a licensed 96
Florida physician. 97
NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.102(9) 98
196.102(10), Florida Statutes, provides that any person who 99
knowingly and willingly gives false information for the purpose 100
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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
of claiming the homestead exemption for totally and permanently 101
disabled first responders commits a misdemeanor of the first 102
degree, punishable by a t erm of imprisonment not exceeding 1 103
year or a fine not exceeding $5,000, or both. 104
(6) A total and permanent disability that results from a 105
cardiac event does not qualify for the exemption provided in 106
this section unless the cardiac event occurs no later than 24 107
hours after the first responder performed nonroutine stressful 108
or strenuous physical activity in the line of duty and the first 109
responder provides the employer with a certificate from the 110
first responder's treating cardiologist for the cardiac even t 111
along with any pertinent supporting documentation, stating, 112
within a reasonable degree of medical certainty, that: 113
(a) The nonroutine stressful or strenuous activity 114
directly and proximately caused the cardiac event that gave rise 115
to the total and perm anent disability; and 116
(b) The cardiac event was not caused by a preexisting 117
vascular disease. 118
(11) Notwithstanding s. 196.011 and this section, the 119
deadline for a first responder to file an application with the 120
property appraiser for an exemption under this section for the 121
2017 tax year is August 1, 2017. 122
(12) If an application is not timely filed under 123
subsection (11), a property appraiser may grant the exemption 124
if: 125
HB 171 2024
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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) The applicant files an application for the exemption 126
on or before the 25th day after the mailing of the notice 127
required under s. 194.011(1) by the property appraiser during 128
the 2017 calendar year; 129
(b) The applicant is qualified for the exemption; and 130
(c) The applicant produces sufficient evidence, as 131
determined by the property a ppraiser, which demonstrates that 132
the applicant was unable to apply for the exemption in a timely 133
manner or otherwise demonstrates extenuating circumstances that 134
warrant granting the exemption. 135
(13) If the property appraiser denies an exemption under 136
subsection (11) or subsection (12), the applicant may file, 137
pursuant to s. 194.011(3), a petition with the value adjustment 138
board requesting that the exemption be granted. Notwithstanding 139
s. 194.013, the eligible first responder is not required to pay 140
a filing fee for such petition filed on or before December 31, 141
2017. Upon review of the petition, the value adjustment board 142
shall grant the exemption if it determines the applicant is 143
qualified and has demonstrated the existence of extenuating 144
circumstances warranting the exemption. 145
Section 2. This act shall take effect July 1, 2024. 146