Florida 2024 Regular Session

Florida House Bill H0171 Compare Versions

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

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3	3	HB 171 2024
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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 exemptions for totally 2
16	16	and permanently disabled first responders; amending s. 3
17	17	196.102, F.S.; removing a limitation requiring 4
18	18	disabilities caused by cardiac events to meet certain 5
19	19	requirements; removing obsolete provisions; providing 6
20	20	an effective date. 7
21	21	8
22	22	Be It Enacted by the Legislature of the State of Florida: 9
23	23	10
24	24	Section 1. Paragraphs (b) through (d) of subsection (1) of 11
25	25	section 196.102, Florida Statutes, are redesignated as 12
26	26	paragraphs (a) through (c), respectively, subsections (7) 13
27	27	through (10) are renumbered as subsections (6) through (9), 14
28	28	respectively, and present paragraph (a) of subsection (1), 15
29	29	paragraphs (b) and (c) of subsection (5), and present 16
30	30	subsections (6), (11), (12), and (13) of that section are 17
31	31	amended to read: 18
32	32	196.102 Exemption for certain totally and permanently 19
33	33	disabled first responders; surviving spouse carryover. — 20
34	34	(1) As used in this section, the term: 21
35	35	(a) "Cardiac event" means a heart attack, stroke, or 22
36	36	vascular rupture. 23
37	37	(5) An applicant may qualify for the exemption under this 24
38	38	section by providing all of the following documents to the 25
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40	40	HB 171 2024
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44	44	CODING: Words stricken are deletions; words underlined are additions.
45	45	hb0171-00
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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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49	49
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51	51	county property appraiser, which serve as prima facie evidence 26
52	52	that the person is entitled to the exemption: 27
53	53	(b)1. A certificate from the organization that employed 28
54	54	the applicant as a first responder or supervised the applicant 29
55	55	as a volunteer first responder at the time that the injury or 30
56	56	injuries occurred. The emplo yer certificate must contain, at a 31
57	57	minimum: 32
58	58	a. The title of the person signing the certificate; 33
59	59	b. The name and address of the employing entity; 34
60	60	c. A description of the incident that caused the injury or 35
61	61	injuries; 36
62	62	d. The date and location of the in cident; and 37
63	63	e. A statement that the first responder's injury or 38
64	64	injuries were: 39
65	65	(I) Directly and proximately caused by service in the line 40
66	66	of duty. 41
67	67	(II) Without willful negligence on the part of the first 42
68	68	responder. 43
69	69	(III) The sole cause of the first responder's total and 44
70	70	permanent disability. 45
71	71	2. If the first responder's total and permanent disability 46
72	72	was caused by a cardiac event, the employer must also certify 47
73	73	that the requirements of subsection (6) are satisfied. 48
74	74	2.3. The employer certificate must be supplemented with 49
75	75	extant documentation of the incident or event that caused the 50
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77	77	HB 171 2024
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81	81	CODING: Words stricken are deletions; words underlined are additions.
82	82	hb0171-00
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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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86	86
87	87
88	88	injury, such as an accident or incident report. The applicant 51
89	89	may deliver the original employer certificate to the property 52
90	90	appraiser's office, or the employer may directly transmit the 53
91	91	employer certificate to the applicable property appraiser. 54
92	92	(c) A certificate from a physician licensed in this state 55
93	93	under chapter 458 or chapter 459 which certifies that the 56
94	94	applicant has a total and pe rmanent disability and that such 57
95	95	disability renders the applicant unable to engage in any 58
96	96	substantial gainful occupation due to an impairment of the mind 59
97	97	or body, which condition is reasonably certain to continue 60
98	98	throughout the life of the applicant. The p hysician certificate 61
99	99	shall read as follows: 62
100	100	FIRST RESPONDER'S 63
101	101	PHYSICIAN CERTIFICATE OF 64
102	102	TOTAL AND PERMANENT DISABILITY 65
103	103	I, ...(name of physician)..., a physician licensed pursuant to 66
104	104	chapter 458 or chapter 459, Florida Statutes, hereby certify 67
105	105	that Mr. .... Mrs. .... Miss .... Ms. .... ...(applicant name 68
106	106	and social security number)..., is totally and permanently 69
107	107	disabled due to an impairment of the mind or body, and such 70
108	108	impairment renders him or her unable to engage in any 71
109	109	substantial gainful occupation, wh ich condition is reasonably 72
110	110	certain to continue throughout his or her life. Mr. .... Mrs. 73
111	111	.... Miss .... Ms. .... ...(applicant name)... has the 74
112	112	following mental or physical condition(s): 75
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121	121	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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125	125	It is my professional belief that within a reasonable degree of 76
126	126	medical certainty, the above -named condition(s) render Mr. .... 77
127	127	Mrs. .... Miss .... Ms. .... ...(applicant name)... totally and 78
128	128	permanently disabled and that the foregoing statements are true, 79
129	129	correct, and complete to the best of my knowledge and 80
130	130	professional belief. 81
131	131	Signature ................................ .................... 82
132	132	Address (print) ................................ ............... 83
133	133	Date ................................ ......................... 84
134	134	Florida Board of Medicine or Osteopathic Medicine license number 85
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136	136	Issued on ................................ .................... 87
137	137	NOTICE TO TAXPAYER: Each Florida resident applying for an 88
138	138	exemption due to a total and permanent disability that occurred 89
139	139	in the line of duty while serving as a first responder must 90
140	140	present to the county property appraiser the required physician 91
141	141	certificate(s), the required documentation from the Social 92
142	142	Security Administration, and a certificate from the employer for 93
143	143	whom the applicant worked as a first responder at the time of 94
144	144	the injury or injuries, as required by section 196.102(5), 95
145	145	Florida Statutes. This form is to be completed by a licensed 96
146	146	Florida physician. 97
147	147	NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.102(9) 98
148	148	196.102(10), Florida Statutes, provides that any person who 99
149	149	knowingly and willingly gives false information for the purpose 100
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151	151	HB 171 2024
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155	155	CODING: Words stricken are deletions; words underlined are additions.
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158	158	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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162	162	of claiming the homestead exemption for totally and permanently 101
163	163	disabled first responders commits a misdemeanor of the first 102
164	164	degree, punishable by a t erm of imprisonment not exceeding 1 103
165	165	year or a fine not exceeding $5,000, or both. 104
166	166	(6) A total and permanent disability that results from a 105
167	167	cardiac event does not qualify for the exemption provided in 106
168	168	this section unless the cardiac event occurs no later than 24 107
169	169	hours after the first responder performed nonroutine stressful 108
170	170	or strenuous physical activity in the line of duty and the first 109
171	171	responder provides the employer with a certificate from the 110
172	172	first responder's treating cardiologist for the cardiac even t 111
173	173	along with any pertinent supporting documentation, stating, 112
174	174	within a reasonable degree of medical certainty, that: 113
175	175	(a) The nonroutine stressful or strenuous activity 114
176	176	directly and proximately caused the cardiac event that gave rise 115
177	177	to the total and perm anent disability; and 116
178	178	(b) The cardiac event was not caused by a preexisting 117
179	179	vascular disease. 118
180	180	(11) Notwithstanding s. 196.011 and this section, the 119
181	181	deadline for a first responder to file an application with the 120
182	182	property appraiser for an exemption under this section for the 121
183	183	2017 tax year is August 1, 2017. 122
184	184	(12) If an application is not timely filed under 123
185	185	subsection (11), a property appraiser may grant the exemption 124
186	186	if: 125
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188	188	HB 171 2024
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192	192	CODING: Words stricken are deletions; words underlined are additions.
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195	195	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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199	199	(a) The applicant files an application for the exemption 126
200	200	on or before the 25th day after the mailing of the notice 127
201	201	required under s. 194.011(1) by the property appraiser during 128
202	202	the 2017 calendar year; 129
203	203	(b) The applicant is qualified for the exemption; and 130
204	204	(c) The applicant produces sufficient evidence, as 131
205	205	determined by the property a ppraiser, which demonstrates that 132
206	206	the applicant was unable to apply for the exemption in a timely 133
207	207	manner or otherwise demonstrates extenuating circumstances that 134
208	208	warrant granting the exemption. 135
209	209	(13) If the property appraiser denies an exemption under 136
210	210	subsection (11) or subsection (12), the applicant may file, 137
211	211	pursuant to s. 194.011(3), a petition with the value adjustment 138
212	212	board requesting that the exemption be granted. Notwithstanding 139
213	213	s. 194.013, the eligible first responder is not required to pay 140
214	214	a filing fee for such petition filed on or before December 31, 141
215	215	2017. Upon review of the petition, the value adjustment board 142
216	216	shall grant the exemption if it determines the applicant is 143
217	217	qualified and has demonstrated the existence of extenuating 144
218	218	circumstances warranting the exemption. 145
219	219	Section 2. This act shall take effect July 1, 2024. 146