Florida Senate - 2012 SENATOR AMENDMENT
Bill No. CS for HB 95
Barcode 775556
LEGISLATIVE ACTION
Senate . House
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Floor: 1/AD/2R . Floor: SENA1/C
03/09/2012 11:36 AM . 03/09/2012 04:12 PM
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Senator Norman moved the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. This act may be cited as the “Fallen Heroes
6 Family Tax Relief Act.”
7 Section 2. Section 196.081, Florida Statutes, is amended to
8 read:
9 196.081 Exemption for certain permanently and totally
10 disabled veterans and for surviving spouses of veterans;
11 exemption for surviving spouses of first responders who die in
12 the line of duty.—
13 (1) Any real estate that is owned and used as a homestead
14 by a veteran who was honorably discharged with a service
15 connected total and permanent disability and for whom a letter
16 from the United States Government or United States Department of
17 Veterans Affairs or its predecessor has been issued certifying
18 that the veteran is totally and permanently disabled is exempt
19 from taxation, if the veteran is a permanent resident of this
20 state on January 1 of the tax year for which exemption is being
21 claimed or was a permanent resident of this state on January 1
22 of the year the veteran died.
23 (2) The production by a veteran or the spouse or surviving
24 spouse of a letter of total and permanent disability from the
25 United States Government or United States Department of Veterans
26 Affairs or its predecessor before the property appraiser of the
27 county in which property of the veteran lies is prima facie
28 evidence of the fact that the veteran or the surviving spouse is
29 entitled to the exemption.
30 (3) If the totally and permanently disabled veteran
31 predeceases his or her spouse and if, upon the death of the
32 veteran, the spouse holds the legal or beneficial title to the
33 homestead and permanently resides thereon as specified in s.
34 196.031, the exemption from taxation carries over to the benefit
35 of the veteran’s spouse until such time as he or she remarries
36 or sells or otherwise disposes of the property. If the spouse
37 sells the property, an exemption not to exceed the amount
38 granted from the most recent ad valorem tax roll may be
39 transferred to his or her new residence, as long as it is used
40 as his or her primary residence and he or she does not remarry.
41 (4)(a) Any real estate that is owned and used as a
42 homestead by the surviving spouse of a veteran who died from
43 service-connected causes while on active duty as a member of the
44 United States Armed Forces and for whom a letter from the United
45 States Government or United States Department of Veterans
46 Affairs or its predecessor has been issued certifying that the
47 veteran who died from service-connected causes while on active
48 duty is exempt from taxation if the veteran was a permanent
49 resident of this state on January 1 of the year in which the
50 veteran died.
51 (a)(b) The production of the letter by the surviving spouse
52 which of a letter that was issued as required under paragraph
53 (a) and that attests to the veteran’s death while on active duty
54 is prima facie evidence of the fact that the surviving spouse is
55 entitled to the an exemption under paragraph (a).
56 (b)(c) The tax exemption that applies under paragraph (a)
57 to the surviving spouse carries over to the benefit of the
58 veteran’s surviving spouse as long as the spouse holds the legal
59 or beneficial title to the homestead, permanently resides
60 thereon as specified in s. 196.031, and does not remarry. If the
61 surviving spouse sells the property, an exemption not to exceed
62 the amount granted under from the most recent ad valorem tax
63 roll may be transferred to his or her new residence as long as
64 it is used as his or her primary residence and he or she does
65 not remarry.
66 (5) Any real estate that is owned and used as a homestead
67 by the surviving spouse of a first responder who died in the
68 line of duty while employed by the state or any political
69 subdivision of the state, including authorities and special
70 districts, and for whom a letter from the state or appropriate
71 political subdivision of the state, or other authority or
72 special district, has been issued which legally recognizes and
73 certifies that the first responder died in the line of duty
74 while employed as a first responder is exempt from taxation if
75 the first responder and his or her surviving spouse were
76 permanent residents of this state on January 1 of the year in
77 which the first responder died.
78 (a) The production of the letter by the surviving spouse
79 which attests to the first responder’s death in the line of duty
80 is prima facie evidence that the surviving spouse is entitled to
81 the exemption.
82 (b) The tax exemption applies as long as the surviving
83 spouse holds the legal or beneficial title to the homestead,
84 permanently resides thereon as specified in s. 196.031, and does
85 not remarry. If the surviving spouse sells the property, an
86 exemption not to exceed the amount granted under the most recent
87 ad valorem tax roll may be transferred to his or her new
88 residence if it is used as his or her primary residence and he
89 or she does not remarry.
90 (c) As used in this subsection only, and not applicable to
91 the payment of benefits under s. 112.19 or s. 112.191, the term:
92 1. “First responder” means a law enforcement officer or
93 correctional officer as defined in s. 943.10, a firefighter as
94 defined in s. 633.30, or an emergency medical technician or
95 paramedic as defined in s. 401.23 who is a full-time paid
96 employee, part-time paid employee, or unpaid volunteer.
97 2. “In the line of duty” means:
98 a. While engaging in law enforcement;
99 b. While performing an activity relating to fire
100 suppression and prevention;
101 c. While responding to a hazardous material emergency;
102 d. While performing rescue activity;
103 e. While providing emergency medical services;
104 f. While performing disaster relief activity;
105 g. While otherwise engaging in emergency response activity;
106 or
107 h. While engaging in a training exercise related to any of
108 the events or activities enumerated in this subparagraph if the
109 training has been authorized by the employing entity.
110
111 A heart attack or stroke that causes death or causes an injury
112 resulting in death must occur within 24 hours after an event or
113 activity enumerated in this subparagraph and must be directly
114 and proximately caused by the event or activity in order to be
115 considered as having occurred in the line of duty.
116 Section 3. Construction.—
117 (1) The revisions to s. 196.081, Florida Statutes, made by
118 this act operate prospectively to the 2013 tax roll and do not
119 provide a basis for relief from an assessment of taxes not paid
120 or create a right to a refund of taxes paid before January 1,
121 2013.
122 (2) The provisions of s. 196.081(5), Florida Statutes, as
123 created by this act apply to the homestead exemption of the
124 surviving spouse of a first responder whose death occurs before,
125 on, or after the effective date of this act.
126 Section 4. Effective July 1, 2012, the sum of $100,302 in
127 nonrecurring funds is appropriated from the General Revenue Fund
128 to the Department of State for purposes of publishing, as
129 required under s. 5(d), Article XI of the State Constitution,
130 the proposed constitutional amendment contained in Committee
131 Substitute for Senate Joint Resolution 1056, or a similar joint
132 resolution having substantially the same specific intent and
133 purpose.
134 Section 5. Except as otherwise expressly provided in this
135 act and except for this section, which shall take effect July 1,
136 2012, this act shall take effect on the same date that CS for
137 SJR 1056, or a similar joint resolution having substantially the
138 same specific intent and purpose, takes effect if approved by
139 the electors at the general election held in November 2012 or at
140 an earlier special election specifically authorized by law for
141 that purpose.
142
143 ================= T I T L E A M E N D M E N T ================
144 And the title is amended as follows:
145 Delete everything before the enacting clause
146 and insert:
147 A bill to be entitled
148 An act relating to homestead property tax exemptions;
149 providing a short title; amending s. 196.081, F.S.;
150 exempting from taxation the homestead property of the
151 surviving spouse of a first responder who dies in the
152 line of duty; providing definitions for “first
153 responder” and “line of duty”; providing construction
154 with respect the applicable tax roll and the date of
155 death; providing an appropriation; providing effective
156 dates, one of which is contingent.