FL S1194

Proposes a constitutional amendment allowing first responders age 65 or older who are totally permanently disabled from line-of-duty injuries to receive ad valorem (property) tax relief on their homestead property

Defines "first responder" as law enforcement officers, correctional officers, firefighters, emergency medical technicians, or paramedics

Requires that the disability must be directly caused by line-of-duty service, with no presumption of causal connection; chronic conditions or diseases only qualify if the line-of-duty injury was the sole cause

The tax relief must be authorized by the general legislature to take effect and would apply to homestead property owned by qualifying disabled first responders

If approved by voters, the constitutional amendment would take effect January 1, 2017