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FL H0101
Bill
Status
Failed
5/5/2023
Primary Sponsor
Marie Woodson
Click for details
AI Summary
- Exempts from ad valorem taxation the homestead property of surviving spouses of first responders who died in the line of duty while employed by the United States Government, the state, or any political subdivision of the state
- Expands the definition of "first responder" to include federal law enforcement officers as defined in s. 901.1505(1), in addition to the existing categories of state/local law enforcement officers, correctional officers, firefighters, EMTs, and paramedics
- Requires that the first responder and surviving spouse were permanent Florida residents on January 1 of the year the first responder died; the exemption continues as long as the spouse holds title, permanently resides on the property, and does not remarry
- Allows the surviving spouse to transfer the exemption (up to the most recent ad valorem tax roll amount) to a new primary residence if the original homestead is sold
- Takes effect January 1, 2024, with amendments first applying to the 2024 ad valorem tax roll
Legislative Description
Homestead Exemption for First Responders
Last Action
Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157)
5/5/2023
Committee Referrals
State Affairs3/13/2023
Local Administration, Federal Affairs & Special Districts Subcommittee2/14/2023
Ways and Means Committee1/10/2023
Full Bill Text
No bill text available