CS/HB 95 - Fallen Heroes Family Tax Relief Act

• Exempts homestead property of surviving spouses of first responders who died in the line of duty from taxation if the first responder and spouse were Florida permanent residents on January 1 of the year of death.

• Defines "first responder" as law enforcement officers, correctional officers, firefighters, emergency medical technicians, or paramedics who are full-time paid employees, part-time paid employees, or unpaid volunteers.

• Defines "in the line of duty" to include law enforcement, fire suppression, hazardous material response, rescue activities, emergency medical services, disaster relief, emergency response, and authorized training exercises, with heart attacks or strokes counting only if occurring within 24 hours and directly caused by the triggering event.

• Exemption carries over as long as surviving spouse holds legal or beneficial title, permanently resides on the property, and does not remarry; if property is sold, exemption amount may transfer to new primary residence under same conditions.

• Appropriates $100,302 to the Department of State for publishing a proposed constitutional amendment; exemption provisions apply prospectively to the 2013 tax roll and take effect upon voter approval of related constitutional amendment in November 2012.