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