FL S1490

Expands the property tax exemption for totally and permanently disabled first responders to include law enforcement officers and firefighters who sustained disabilities in the line of duty while employed full-time in another state before becoming Florida residents.

Defines "law enforcement officer" for purposes of out-of-state service as a person employed full-time by a municipality, state, or political subdivision with authority to bear arms and make arrests whose primary responsibility was crime prevention, detection, or enforcement of penal, criminal, traffic, or highway laws.

Maintains existing exemption eligibility for Florida-based first responders (law enforcement, correctional, firefighters, emergency medical technicians, and paramedics) who are full-time paid, part-time paid, or unpaid volunteers.

Requires applicants to be permanent Florida residents on January 1 of the year claiming exemption and applies the expansion retroactively to the 2020 tax roll.

Takes effect July 1, 2019.