FL S1058

Exempts from taxation the homestead property of surviving spouses of first responders who die in the line of duty while employed by the state or political subdivisions.

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 training, and related training exercises authorized by the employer.

Requires a letter from the state or appropriate political subdivision certifying the first responder's death in the line of duty as prima facie evidence for the exemption, which continues as long as the surviving spouse holds title, resides in the property, and does not remarry.

Applies prospectively to the 2013 tax roll but permits applications for first responders who died before, on, or after the effective date; appropriates $100,302 for publishing a related constitutional amendment to be voted on in November 2012.