HB 95

1	A bill to be entitled
2	An act relating to homestead property tax exemptions;
3	providing a short title; amending s. 196.081, F.S.;
4	requiring the surviving spouse of a military veteran
5	who dies from service-connected causes while on active
6	duty to be a permanent resident of this state on a
7	specified date in order for the surviving spouse's
8	homestead to be exempt from taxation; providing
9	definitions; exempting from taxation the homestead
10	property of a surviving spouse of a first responder
11	who dies in the line of duty under certain
12	circumstances; providing construction, including
13	application with respect to certain deaths preceding
14	the effective date of the act; providing a contingent
15	effective date.
16
17	Be It Enacted by the Legislature of the State of Florida:
18
19	Section 1.  This act may be cited as the "Fallen Heroes
20	Family Tax Relief Act."
21	Section 2.  Section 196.081, Florida Statutes, is amended
22	to read:
23	196.081  Exemption for certain permanently and totally
24	disabled veterans and for surviving spouses of veterans;
25	exemption for surviving spouses of first responders who die in
26	the line of duty.-
27	(1)  Any real estate that is owned and used as a homestead
28	by a veteran who was honorably discharged with a service-
29	connected total and permanent disability and for whom a letter
30	from the United States Government or United States Department of
31	Veterans Affairs or its predecessor has been issued certifying
32	that the veteran is totally and permanently disabled is exempt
33	from taxation, if the veteran is a permanent resident of this
34	state on January 1 of the tax year for which exemption is being
35	claimed or was a permanent resident of this state on January 1
36	of the year the veteran died.
37	(2)  The production by a veteran or the spouse or surviving
38	spouse of a letter of total and permanent disability from the
39	United States Government or United States Department of Veterans
40	Affairs or its predecessor before the property appraiser of the
41	county in which property of the veteran lies is prima facie
42	evidence of the fact that the veteran or the surviving spouse is
43	entitled to the exemption.
44	(3)  If the totally and permanently disabled veteran
45	predeceases his or her spouse and if, upon the death of the
46	veteran, the spouse holds the legal or beneficial title to the
47	homestead and permanently resides thereon as specified in s.
48	196.031, the exemption from taxation carries over to the benefit
49	of the veteran's spouse until such time as he or she remarries
50	or sells or otherwise disposes of the property. If the spouse
51	sells the property, an exemption not to exceed the amount
52	granted from the most recent ad valorem tax roll may be
53	transferred to his or her new residence, as long as it is used
54	as his or her primary residence and he or she does not remarry.
55	(4)(a)  Any real estate that is owned and used as a
56	homestead by the surviving spouse of a veteran who died from
57	service-connected causes while on active duty as a member of the
58	United States Armed Forces and for whom a letter from the United
59	States Government or United States Department of Veterans
60	Affairs or its predecessor has been issued certifying that the
61	veteran who died from service-connected causes while on active
62	duty is exempt from taxation if the veteran and his or her
63	surviving spouse were was a permanent residents resident of this
64	state on January 1 of the year in which the veteran died.
65	(b)  The production by the surviving spouse of a letter
66	that was issued as required under paragraph (a) and that attests
67	the veteran's death while on active duty is prima facie evidence
68	of the fact that the surviving spouse is entitled to an
69	exemption under paragraph (a).
70	(c)  The tax exemption that applies under paragraph (a) to
71	the surviving spouse carries over to the benefit of the
72	veteran's surviving spouse as long as the spouse holds the legal
73	or beneficial title to the homestead, permanently resides
74	thereon as specified in s. 196.031, and does not remarry. If the
75	surviving spouse sells the property, an exemption not to exceed
76	the amount granted from the most recent ad valorem tax roll may
77	be transferred to his or her new residence as long as it is used
78	as his or her primary residence and he or she does not remarry.
79	(5)(a)  As used in this subsection, the term:
80	1.  "First responder" means a law enforcement officer or
81	correctional officer as defined in s. 943.10, a firefighter as
82	defined in s. 633.30, or an emergency medical technician or
83	paramedic as defined in s. 401.23 who is a full-time paid
84	employee, part-time paid employee, or unpaid volunteer.
85	2.  "In the line of duty" means:
86	a.  While engaging in law enforcement;
87	b.  While performing an activity relating to fire
88	suppression and prevention;
89	c.  While responding to a hazardous material emergency;
90	d.  While performing rescue activity;
91	e.  While providing emergency medical services;
92	f.  While performing disaster relief activity;
93	g.  While otherwise engaging in emergency response
94	activity; or
95	h.  While engaging in a training exercise related to any of
96	the events or activities enumerated in this subparagraph if the
97	training has been authorized by the employing entity.
98
99	A heart attack or stroke that causes death or causes an injury
100	resulting in death must occur within 24 hours after an event or
101	activity enumerated in this subparagraph and must be directly
102	and proximately caused by the event or activity in order to be
103	considered as having occurred in the line of duty.
104	(b)  Any real estate that is owned and used as a homestead
105	by the surviving spouse of a first responder who died in the
106	line of duty while employed by the state or any political
107	subdivision of the state, including authorities and special
108	districts, and for whom a letter from the state or appropriate
109	political subdivision of the state or other authority or special
110	district has been issued legally recognizing and certifying that
111	the individual died in the line of duty while employed as a
112	first responder is exempt from taxation if the individual and
113	his or her surviving spouse were permanent residents of this
114	state on January 1 of the year in which the individual died.
115	(c)  The production by the surviving spouse of a letter
116	that was issued as required under paragraph (b) and that attests
117	the individual's death in the line of duty is prima facie
118	evidence of the fact that the surviving spouse is entitled to an
119	exemption under paragraph (b).
120	(d)  The tax exemption that applies under paragraph (b) to
121	the surviving spouse carries over to the benefit of the
122	individual's surviving spouse as long as the spouse holds the
123	legal or beneficial title to the homestead, permanently resides
124	thereon as specified in s. 196.031, and does not remarry. If the
125	surviving spouse sells the property, an exemption not to exceed
126	the amount granted from the most recent ad valorem tax roll may
127	be transferred to his or her new residence as long as it is used
128	as his or her primary residence and he or she does not remarry.
129	Section 3.  Construction.-
130	(1)  The revisions to section 196.081, Florida Statutes,
131	under this act operate prospectively to tax rolls submitted to
132	the Department of Revenue by each county tax collector beginning
133	January 2013 and each January thereafter and do not provide a
134	basis for relief from or assessment of taxes not paid or for
135	determining any denial of or a right to a refund of taxes paid
136	before the effective date of this act.
137	(2)  The revisions to paragraph (a) of subsection (4) of
138	section 196.081, Florida Statutes, under this act apply to the
139	homestead exemptions of surviving spouses of veterans whose
140	deaths occur after the effective date of this act and do not
141	affect the homestead exemptions of surviving spouses of veterans
142	whose deaths occurred before the effective date of this act.
143	(3)  The provisions of subsection (5) of section 196.081,
144	Florida Statutes, created under this act apply to the homestead
145	exemptions of surviving spouses of first responders whose deaths
146	occur before, on, or after the effective date of this act.
147	Section 4.  This act shall take effect upon the approval of
148	House Joint Resolution 93, or a similar joint resolution having
149	substantially the same specific intent and purpose, at the
150	general election to be held in November 2012 or at an earlier
151	special election specifically authorized by law for that
152	purpose.

CODING: Words stricken are deletions; words underlined are additions.