Florida Senate - 2017 CS for CS for SB 764
By the Committees on Community Affairs; and Governmental
Oversight and Accountability; and Senator Baxley
578-02732-17 2017764c2
1 A bill to be entitled
2 An act relating to ad valorem taxation; amending s.
3 196.011, F.S.; specifying the information to be
4 included in an application for certain tax exemptions;
5 creating s. 196.102, F.S.; providing definitions;
6 providing an exemption from ad valorem taxation for
7 certain first responders under specified conditions;
8 providing an exemption from ad valorem taxation for
9 certain surviving spouses of first responders who have
10 died; specifying the documentation required to receive
11 the exemption; providing a criminal penalty for
12 knowingly or willingly giving false information for a
13 certain purpose; granting rulemaking authority;
14 specifying a deadline for applying for the exemption;
15 authorizing property appraisers, under certain
16 circumstances, to grant exemptions for untimely filed
17 applications; providing procedures and requirements
18 for petitioning value adjustment boards regarding
19 denied exemptions; providing retroactive
20 applicability; providing construction; providing an
21 effective date.
22
23 Be It Enacted by the Legislature of the State of Florida:
24
25 Section 1. Paragraph (b) of subsection (1) of section
26 196.011, Florida Statutes, is amended to read:
27 196.011 Annual application required for exemption.—
28 (1)
29 (b) The form to apply for an exemption under s. 196.031, s.
30 196.081, s. 196.091, s. 196.101, s. 196.102, s. 196.173, or s.
31 196.202 must include a space for the applicant to list the
32 social security number of the applicant and of the applicant’s
33 spouse, if any. If an applicant files a timely and otherwise
34 complete application, and omits the required social security
35 numbers, the application is incomplete. In that event, the
36 property appraiser shall contact the applicant, who may refile a
37 complete application by April 1. Failure to file a complete
38 application by that date constitutes a waiver of the exemption
39 privilege for that year, except as provided in subsection (7) or
40 subsection (8).
41 Section 2. Section 196.102, Florida Statutes, is created to
42 read:
43 196.102 Exemption for certain totally and permanently
44 disabled first responders and their surviving spouses.—
45 (1) As used in this section, and not applicable to the
46 payment of benefits under s. 112.19 or s. 112.191, the term:
47 (a) “Disabled” means a physical or cognitive impairment
48 that constitutes or results in a substantial impediment to
49 employment as a first responder. The term does not include a
50 chronic condition or chronic disease, unless the injury
51 sustained in the line of duty was the sole cause of the chronic
52 condition or chronic disease.
53 (b) “First responder” means a law enforcement officer or
54 correctional officer as defined in s. 943.10, a firefighter as
55 defined in s. 633.102, or an emergency medical technician or
56 paramedic as defined in s. 401.23 who is a full-time paid
57 employee, part-time paid employee, or unpaid volunteer.
58 (c) “Cardiac event” means a heart attack, stroke or
59 vascular rupture.
60 (d) “In the line of duty” means:
61 1. While engaging in activities within the course and scope
62 of employment as a first responder;
63 2. While performing an activity relating to fire
64 suppression and prevention;
65 3. While responding to a hazardous material emergency;
66 4. While performing rescue activity;
67 5. While providing emergency medical services;
68 6. While performing disaster relief activity;
69 7. While otherwise engaging in emergency response activity;
70 or
71 8. While engaging in a training exercise related to any of
72 the events or activities enumerated in this paragraph if the
73 training has been authorized by the employing entity.
74 (2) Any real estate that is owned and used as a homestead
75 by a person who is totally and permanently disabled as a result
76 of an injury or injuries sustained in the line of duty while
77 serving as a first responder is exempt from taxation if the
78 first responder is a permanent resident of this state on January
79 1 of the tax year for which the exemption is being claimed.
80 (3) The following documents, if provided to the property
81 appraiser of the county where the property is located, serve as
82 prima facie evidence that the first responder is entitled to the
83 exemption:
84 (a) A certificate of total and permanent disability, in the
85 form set forth in subsection (7), from two licensed physicians
86 of this state who are professionally unrelated, attesting to the
87 applicant’s total and permanent disability.
88 (b) A certificate from the organization that employed the
89 first responder at the time that the injury or injuries
90 occurred. The employer certificate must contain, at a minimum,
91 the information identified in subsection (8). The employer
92 certificate shall be supplemented with extant documentation of
93 the incident or event that caused the injury, such as an
94 accident or incident report. The first responder may deliver the
95 original employer certificate to the property appraiser’s office
96 or the first responder’s employer may directly transmit the
97 employer certificate to the applicable property appraiser.
98
99 Total and permanent disability that results from a cardiac event
100 does not qualify for the exemption provided in this section
101 unless the cardiac event occurs no later than 24 hours after the
102 first responder performed nonroutine stressful or strenuous
103 physical activity in the line of duty and the first responder
104 provides the employer with competent medical evidence showing
105 that:
106 1. The nonroutine stressful or strenuous activity directly
107 and proximately caused the cardiac event that gave rise to the
108 first responder’s total and permanent disability; and
109 2. The cardiac event was not caused by preexisting vascular
110 disease.
111 (4)(a) Any real estate owned and used as a homestead by the
112 surviving spouse of a first responder who died but who had been
113 receiving a tax exemption under subsection (2), is exempt from
114 taxation.
115 (b) The tax exemption provided in paragraph (a) applies as
116 long as the surviving spouse holds the legal or beneficial title
117 to the homestead, permanently resides thereon as specified in s.
118 196.031, and does not remarry. If the surviving spouse sells the
119 property, an exemption not to exceed the amount granted under
120 the most recent ad valorem tax roll may be transferred to the
121 new residence if it is used as the surviving spouse’s primary
122 residence and he or she does not remarry.
123 (5) A first responder may apply for the exemption before
124 producing the necessary documentation described in paragraphs
125 (3)(a) or (b). Upon receipt of the documentation, the exemption
126 shall be granted as of the date of the original application and
127 the excess taxes paid shall be refunded. Any refund of excess
128 taxes paid shall be limited to those paid during the 4-year
129 period of limitation set forth in s. 197.182(1)(e).
130 (6) The provisions of s. 196.011(9) waiving the requirement
131 that an annual application be submitted to the property
132 appraiser and providing lien authority are applicable to
133 applications submitted pursuant to this section.
134 (7) The physician’s certification shall read as follows:
135
136 PHYSICIAN’S CERTIFICATION OF
137 TOTAL AND PERMANENT DISABILITY
138
139 I,...(name of physician)..., a physician licensed pursuant to
140 chapter 458 or chapter 459, Florida Statutes, hereby certify
141 that Mr.....Mrs.....Miss.... Ms........(applicant name and
142 social security number)..., is totally and permanently disabled,
143 due to the following mental or physical condition(s):
144
145 ...(Physical or cognitive impairment that constitutes or results
146 in a substantial impediment to employment as a first
147 responder)...
148 ...(Chronic condition or chronic disease solely caused by an
149 injury sustained in the line of duty as a first responder)...
150
151 It is my professional belief that the above-named condition(s)
152 render Mr.....Mrs.....Miss.... Ms........(applicant name)...
153 totally and permanently disabled, and that the foregoing
154 statements are true, correct, and complete to the best of my
155 knowledge and professional belief.
156
157 Signature....
158 Address...(print)...
159 Date....
160 Florida Board of Medicine or Osteopathic Medicine license number
161 Issued on.....
162
163 NOTICE TO TAXPAYER: Each Florida resident applying for an
164 exemption due to a disability that occurred in the line of duty
165 while serving as a first responder must present to the county
166 property appraiser a copy of this form and a letter from the
167 employer for whom the first responder worked at the time of the
168 injury, as required by section 196.102(8), Florida Statutes.
169 Each form is to be completed by a licensed Florida physician.
170
171 NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.131(2), Florida
172 Statutes, provides that any person who knowingly and willingly
173 gives false information for the purpose of claiming homestead
174 exemption commits a misdemeanor of the first degree, punishable
175 by a term of imprisonment not exceeding 1 year or a fine not
176 exceeding $5,000, or both.
177 (8) An employer for whom the first responder worked at the
178 time of the injury must provide a certificate that, at a
179 minimum, attests and includes:
180 (a) The title of the person signing the certificate.
181 (b) The name and address of the employing entity.
182 (c) A description of the incident that caused the injury or
183 injuries.
184 (d) A statement that the first responder’s injury or
185 injuries were:
186 1. Directly and proximately caused by service in the line
187 of duty.
188 2. Without willful negligence on the part of the first
189 responder.
190 3. The sole cause of the first responder’s total and
191 permanent disability.
192 (9) Any person who knowingly or willfully gives false
193 information for the purpose of claiming homestead exemption as
194 set forth in this section commits a misdemeanor of the first
195 degree, punishable as provided in s. 775.082 or by fine of not
196 more than $5,000, or both.
197 (10) The Department of Revenue may, and all conditions are
198 deemed to be met to, adopt emergency rules pursuant to ss.
199 120.536(1) and 120.54 to administer the application process for
200 the 2017 calendar year. This subsection is repealed on August
201 30, 2018.
202 (11) The Department of Revenue may adopt rules to
203 administer this section.
204 (12) Notwithstanding s. 196.011 and this section, the
205 deadline for a first responder to file an application with the
206 property appraiser for an exemption under this section for the
207 2017 tax year is August 1, 2017.
208 (13) If an application is not timely filed under subsection
209 (12), a property appraiser may grant the exemption if:
210 (a) The applicant files an application for the exemption on
211 or before the 25th day after the mailing of the notice required
212 under s. 194.011(1) by the property appraiser during the 2017
213 calendar year;
214 (b) The applicant is qualified for the exemption; and
215 (c) The applicant produces sufficient evidence, as
216 determined by the property appraiser, which demonstrates that
217 the applicant was unable to apply for the exemption in a timely
218 manner or otherwise demonstrates extenuating circumstances that
219 warrant granting the exemption.
220 (14) If the property appraiser denies an exemption under
221 subsection (12) or subsection (13), the applicant may file,
222 pursuant to s. 194.011(3), a petition with the value adjustment
223 board requesting the exemption be granted. Notwithstanding s.
224 194.013, the eligible first responder is not required to pay a
225 filing fee for such petition filed on or before December 31,
226 2017. Upon review of the petition, the value adjustment board
227 shall grant the exemption if it determines the applicant is
228 qualified and has demonstrated the existence of extenuating
229 circumstances warranting the exemption.
230 Section 3. This act operates retroactively to the 2017 tax
231 roll and does not provide a basis for relief from an assessment
232 of taxes not paid or create a right to a refund of taxes paid
233 before January 1, 2017.
234 Section 4. This act shall take effect upon becoming a law.