FL S0484

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 serving full-time in other states before becoming Florida residents.

Defines "law enforcement officer" for out-of-state applicants as a person employed full-time by a municipality, state, or political subdivision who was vested with authority to bear arms and make arrests and 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 officers, firefighters, emergency medical technicians, and paramedics) who are full-time paid, part-time paid, or unpaid volunteers.

Exemption applies to real estate owned and used as a homestead by eligible persons who are permanent Florida residents on January 1 of the year the exemption is claimed.

Amendment applies beginning with the 2021 tax roll, effective July 1, 2020.