Bill Text: FL S1058 | 2012 | Regular Session | Comm Sub
Bill Title: Homestead Property Tax Exemptions
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2012-03-09 - Laid on Table, refer to CS/HB 95 -SJ 1173 [S1058 Detail]
Download: Florida-2012-S1058-Comm_Sub.html
Florida Senate - 2012 CS for CS for SB 1058 By the Committees on Budget Subcommittee on Finance and Tax; and Military Affairs, Space, and Domestic Security; and Senators Norman and Sachs 593-04220-12 20121058c2 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 exempting from taxation the homestead property of the 5 surviving spouse of a first responder who dies in the 6 line of duty; providing definitions for “first 7 responder” and “line of duty”; providing construction 8 with respect the applicable tax roll and the date of 9 death; providing an appropriation; providing effective 10 dates, one of which is contingent. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 14 Section 1. This act may be cited as the “Fallen Heroes 15 Family Tax Relief Act.” 16 Section 2. Section 196.081, Florida Statutes, is amended to 17 read: 18 196.081 Exemption for certain permanently and totally 19 disabled veterans and for surviving spouses of veterans; 20 exemption for surviving spouses of first responders who die in 21 the line of duty.— 22 (1) Any real estate that is owned and used as a homestead 23 by a veteran who was honorably discharged with a service 24 connected total and permanent disability and for whom a letter 25 from the United States Government or United States Department of 26 Veterans Affairs or its predecessor has been issued certifying 27 that the veteran is totally and permanently disabled is exempt 28 from taxation, if the veteran is a permanent resident of this 29 state on January 1 of the tax year for which exemption is being 30 claimed or was a permanent resident of this state on January 1 31 of the year the veteran died. 32 (2) The production by a veteran or the spouse or surviving 33 spouse of a letter of total and permanent disability from the 34 United States Government or United States Department of Veterans 35 Affairs or its predecessor before the property appraiser of the 36 county in which property of the veteran lies is prima facie 37 evidence of the fact that the veteran or the surviving spouse is 38 entitled to the exemption. 39 (3) If the totally and permanently disabled veteran 40 predeceases his or her spouse and if, upon the death of the 41 veteran, the spouse holds the legal or beneficial title to the 42 homestead and permanently resides thereon as specified in s. 43 196.031, the exemption from taxation carries over to the benefit 44 of the veteran’s spouse until such time as he or she remarries 45 or sells or otherwise disposes of the property. If the spouse 46 sells the property, an exemption not to exceed the amount 47 granted from the most recent ad valorem tax roll may be 48 transferred to his or her new residence, as long as it is used 49 as his or her primary residence and he or she does not remarry. 50 (4)(a)Any real estate that is owned and used as a 51 homestead by the surviving spouse of a veteran who died from 52 service-connected causes while on active duty as a member of the 53 United States Armed Forces and for whom a letter from the United 54 States Government or United States Department of Veterans 55 Affairs or its predecessor has been issued certifying that the 56 veteran who died from service-connected causes while on active 57 duty is exempt from taxation if the veteran was a permanent 58 resident of this state on January 1 of the year in which the 59 veteran died. 60 (a)(b)The production of the letter by the surviving spouse 61 whichof a letter that was issued as required under paragraph62(a) and thatattests to the veteran’s death while on active duty 63 is prima facie evidenceof the factthat the surviving spouse is 64 entitled to theanexemptionunder paragraph (a). 65 (b)(c)The tax exemptionthat applies under paragraph (a)66to the surviving spousecarries over to the benefit of the 67 veteran’s surviving spouse as long as the spouse holds the legal 68 or beneficial title to the homestead, permanently resides 69 thereon as specified in s. 196.031, and does not remarry. If the 70 surviving spouse sells the property, an exemption not to exceed 71 the amount granted underfromthe most recent ad valorem tax 72 roll may be transferred to his or her new residence as long as 73 it is used as his or her primary residence and he or she does 74 not remarry. 75 (5) Any real estate that is owned and used as a homestead 76 by the surviving spouse of a first responder who died in the 77 line of duty while employed by the state or any political 78 subdivision of the state, including authorities and special 79 districts, and for whom a letter from the state or appropriate 80 political subdivision of the state, or other authority or 81 special district, has been issued which legally recognizes and 82 certifies that the first responder died in the line of duty 83 while employed as a first responder is exempt from taxation if 84 the first responder and his or her surviving spouse were 85 permanent residents of this state on January 1 of the year in 86 which the first responder died. 87 (a) The production of the letter by the surviving spouse 88 which attests to the first responder’s death in the line of duty 89 is prima facie evidence that the surviving spouse is entitled to 90 the exemption. 91 (b) The tax exemption applies as long as the surviving 92 spouse holds the legal or beneficial title to the homestead, 93 permanently resides thereon as specified in s. 196.031, and does 94 not remarry. If the surviving spouse sells the property, an 95 exemption not to exceed the amount granted under the most recent 96 ad valorem tax roll may be transferred to his or her new 97 residence if it is used as his or her primary residence and he 98 or she does not remarry. 99 (c) As used in this subsection only, and not applicable to 100 the payment of benefits under s. 112.19 or s. 112.191, the term: 101 1. “First responder” means a law enforcement officer or 102 correctional officer as defined in s. 943.10, a firefighter as 103 defined in s. 633.30, or an emergency medical technician or 104 paramedic as defined in s. 401.23 who is a full-time paid 105 employee, part-time paid employee, or unpaid volunteer. 106 2. “In the line of duty” means: 107 a. While engaging in law enforcement; 108 b. While performing an activity relating to fire 109 suppression and prevention; 110 c. While responding to a hazardous material emergency; 111 d. While performing rescue activity; 112 e. While providing emergency medical services; 113 f. While performing disaster relief activity; 114 g. While otherwise engaging in emergency response activity; 115 or 116 h. While engaging in a training exercise related to any of 117 the events or activities enumerated in this subparagraph if the 118 training has been authorized by the employing entity. 119 120 A heart attack or stroke that causes death or causes an injury 121 resulting in death must occur within 24 hours after an event or 122 activity enumerated in this subparagraph and must be directly 123 and proximately caused by the event or activity in order to be 124 considered as having occurred in the line of duty. 125 Section 3. Construction.— 126 (1) The revisions to s. 196.081, Florida Statutes, made by 127 this act operate prospectively to the 2013 tax roll and do not 128 provide a basis for relief from an assessment of taxes not paid 129 or create a right to a refund of taxes paid before January 1, 130 2013. 131 (2) The provisions of s. 196.081(5), Florida Statutes, as 132 created by this act apply to the homestead exemption of the 133 surviving spouse of a first responder whose deaths occurs 134 before, on, or after the effective date of this act. 135 Section 4. Effective July 1, 2012, the sum of $100,302 in 136 nonrecurring funds is appropriated from the General Revenue Fund 137 to the Department of State for purposes of publishing, as 138 required under s. 5(d), Article XI of the State Constitution, 139 the proposed constitutional amendment contained in Committee 140 Substitute for Senate Joint Resolution 1056, or a similar joint 141 resolution having substantially the same specific intent and 142 purpose. 143 Section 5. Except as otherwise expressly provided in this 144 act and except for this section, which shall take effect July 1, 145 2012, this act shall take effect on the same date that CS for 146 SJR 1056, or a similar joint resolution having substantially the 147 same specific intent and purpose, takes effect if approved by 148 the electors at the general election held in November 2012 or at 149 an earlier special election specifically authorized by law for 150 that purpose.