FL S0764

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

Requires applicants to provide Social Security Administration documentation of total and permanent disability, employer certification of the duty-related injury, and physician certification; cardiac events qualify only if occurring within 24 hours of nonroutine stressful activity and not caused by preexisting vascular disease.

Exemption carries over to surviving spouses who remain unmarried and use the property as primary residence; surviving spouses may transfer the exemption to a new residence if they sell the homestead property.

Establishes August 1, 2017 deadline for 2017 tax year applications with provisions for late applications demonstrating extenuating circumstances; denials may be appealed to value adjustment board without filing fees through December 31, 2017.

Creates first-degree misdemeanor penalty for knowingly or willfully providing false information to claim the exemption, punishable by up to 1 year imprisonment and/or fines up to $5,000.