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FL S0184
Bill
AI Summary
- Extends the homestead property ad valorem tax exemption to surviving spouses of first responders who died in the line of duty while employed by the United States Government, in addition to those employed by the state or its political subdivisions
- Expands the definition of "first responder" to include federal law enforcement officers as defined in s. 901.1505(1), alongside existing categories of state/local law enforcement, correctional officers, firefighters, EMTs, and paramedics
- Requires a letter from the United States Government, the state, or appropriate political subdivision certifying the first responder's line-of-duty death as prima facie evidence of eligibility
- Exemption applies as long as the surviving spouse holds title to the homestead, permanently resides there, and does not remarry; if the property is sold, the exemption may transfer to a new primary residence up to the most recent exemption amount
- Amendments first apply to the 2024 ad valorem tax roll, with an effective date of January 1, 2024
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
Appropriations3/21/2023
Finance and Tax3/15/2023
Full Bill Text
No bill text available