FL S1600

Expands homestead exemption eligibility for disabled first responders to include law enforcement officers, correctional officers, firefighters, emergency medical technicians, and paramedics who were injured responding to the September 11, 2001, terrorist attacks in New York City.

Requires the employing organization to certify that injuries were caused by service in the line of duty in New York City while responding to the September 11, 2001, attacks.

Extends exemption eligibility to disabled first responders injured during operations in another state or country authorized by Florida or a Florida political subdivision, in addition to injuries sustained in Florida.

Amendment applies beginning with the 2020 tax roll.

Effective date is July 1, 2019.