FL H0455

Creates a homestead tax exemption for first responders with total and permanent disabilities resulting from line-of-duty injuries in Florida or authorized out-of-state operations.

Requires applicants to provide Social Security Administration documentation of disability, an employer certificate describing the incident and confirming direct causation without the responder's negligence, and a physician's certificate confirming permanent disability.

Restricts cardiac event disabilities from qualifying unless the event occurs within 24 hours of nonroutine stressful or strenuous duty activity and a cardiologist certifies the activity directly caused the event without preexisting vascular disease.

Allows the exemption to transfer to surviving spouses who hold legal title, permanently reside on the property, and do not remarry; surviving spouses may transfer the exemption to a new residence if they sell.

Sets August 1, 2017 as the application deadline for the 2017 tax year with late-filing provisions, imposes criminal penalties (first-degree misdemeanor with up to 1 year imprisonment or $5,000 fine) for false claims, and authorizes the Department of Revenue to adopt emergency rules through August 30, 2018.