Florida Senate - 2017              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. CS for CS for SB 764
       
       
       
       
       
                               Ì929072,Î929072                          
       
       576-03804-17                                                    
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Finance and Tax)
    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 procedures for applying for the exemption;
    9         specifying requirements for documents that serve as
   10         prima facie evidence of entitlement to the exemption;
   11         providing that total and permanent disabilities
   12         resulting from cardiac events do not qualify for the
   13         exemption except when certain conditions are met;
   14         providing that applicants have a continuing duty to
   15         notify property appraisers of certain changes;
   16         providing that the exemption carries over to the
   17         benefit of surviving spouses under certain
   18         circumstances; providing requirements relating to the
   19         date of granting an exemption and the refund of excess
   20         taxes; providing a criminal penalty for knowingly or
   21         willfully giving false information to claim the
   22         exemption; specifying a deadline and procedures for
   23         applying for the exemption for the 2017 tax year;
   24         specifying procedures for petitioning a denial with
   25         the value adjustment board; authorizing the Department
   26         of Revenue to adopt emergency rules; providing
   27         retroactive operation; providing an effective date.
   28          
   29  Be It Enacted by the Legislature of the State of Florida:
   30  
   31         Section 1. Paragraph (b) of subsection (1) of section
   32  196.011, Florida Statutes, is amended to read:
   33         196.011 Annual application required for exemption.—
   34         (1)
   35         (b) The form to apply for an exemption under s. 196.031, s.
   36  196.081, s. 196.091, s. 196.101, s. 196.102, s. 196.173, or s.
   37  196.202 must include a space for the applicant to list the
   38  social security number of the applicant and of the applicant’s
   39  spouse, if any. If an applicant files a timely and otherwise
   40  complete application, and omits the required social security
   41  numbers, the application is incomplete. In that event, the
   42  property appraiser shall contact the applicant, who may refile a
   43  complete application by April 1. Failure to file a complete
   44  application by that date constitutes a waiver of the exemption
   45  privilege for that year, except as provided in subsection (7) or
   46  subsection (8).
   47         Section 2. Section 196.102, Florida Statutes, is created to
   48  read:
   49         196.102 Exemption for certain totally and permanently
   50  disabled first responders.—
   51         (1)As used in this section, the term:
   52         (a)“First responder” has the same meaning as in s.
   53  196.081.
   54         (b)“Cardiac event” means a heart attack, stroke, or
   55  vascular rupture.
   56         (c)“In the line of duty” has the same meaning as in s.
   57  196.081.
   58         (2)Any real estate that is owned and used as a homestead
   59  by a person who is totally and permanently disabled as a result
   60  of an injury or injuries sustained in the line of duty while
   61  serving as a first responder is exempt from taxation, if the
   62  first responder is a permanent resident of this state on January
   63  1 of the year for which the exemption is being claimed.
   64         (3)An applicant may qualify for the exemption under this
   65  section by applying by March 1, pursuant to subsection (4) or
   66  subsection (5), to the property appraiser of the county where
   67  the property is located.
   68         (4) An applicant may qualify for the exemption under this
   69  section by satisfying the requirements for the totally and
   70  permanently disabled exemption in s. 196.101; however, for
   71  purposes of this section, the applicant is not required to
   72  satisfy the gross income requirement in s. 196.101(4)(a).
   73         (5) An applicant may qualify for the exemption under this
   74  section by providing all of the following documents, which serve
   75  as prima facie evidence that the person is entitled to the
   76  exemption:
   77         (a) An award letter from the Social Security
   78  Administration, based upon the applicant’s total and permanent
   79  disability, provided to the property appraiser within 3 months
   80  after issuance.
   81         (b)1. A certificate from the organization that employed the
   82  applicant as a first responder at the time that the injury or
   83  injuries occurred. The employer certificate must contain, at a
   84  minimum:
   85         a. The title of the person signing the certificate;
   86         b. The name and address of the employing entity;
   87         c. A description of the incident that caused the injury or
   88  injuries;
   89         d. The date and location of the incident; and
   90         e. A statement that the first responder’s injury or
   91  injuries were:
   92         (I) Directly and proximately caused by service in the line
   93  of duty.
   94         (II) Without willful negligence on the part of the first
   95  responder.
   96         (III) The sole cause of the first responder’s total and
   97  permanent disability.
   98         2. If the first responder’s total and permanent disability
   99  was caused by a cardiac event, the employer must also certify
  100  that the requirements of subsection (6) are satisfied.
  101         3. The employer certificate must be supplemented with
  102  extant documentation of the incident or event that caused the
  103  injury, such as an accident or incident report. The applicant
  104  may deliver the original employer certificate to the property
  105  appraiser’s office or the employer may directly transmit the
  106  employer certificate to the applicable property appraiser.
  107         (c) A certificate from a physician licensed in this state
  108  under chapter 458 or chapter 459 which certifies that the
  109  applicant is totally and permanently disabled and that such
  110  disability renders the applicant unable to engage in any
  111  substantial gainful occupation due to an impairment of the mind
  112  or body, which condition is reasonably certain to continue
  113  throughout the life of the applicant. The physician certificate
  114  shall read as follows:
  115  
  116                          FIRST RESPONDER’S                        
  117                      PHYSICIAN CERTIFICATE OF                     
  118                   TOTAL AND PERMANENT DISABILITY                  
  119  
  120  I,...(name of physician)..., a physician licensed pursuant to
  121  chapter 458 or chapter 459, Florida Statutes, hereby certify
  122  that Mr.....Mrs.....Miss.... Ms........(applicant name and
  123  social security number)..., is totally and permanently disabled
  124  due to an impairment of the mind or body, and such impairment
  125  renders him or her unable to engage in any substantial gainful
  126  occupation, which condition is reasonably certain to continue
  127  throughout his or her life. This is due to the following mental
  128  or physical condition(s):
  129  
  130  It is my professional belief that the above-named condition(s)
  131  render Mr.....Mrs.....Miss.... Ms........(applicant name)...
  132  totally and permanently disabled and that the foregoing
  133  statements are true, correct, and complete to the best of my
  134  knowledge and professional belief.
  135  
  136  Signature....
  137  Address...(print)...
  138  Date....
  139  Florida Board of Medicine or Osteopathic Medicine license number
  140  Issued on.....
  141  
  142  NOTICE TO TAXPAYER: Each Florida resident applying for an
  143  exemption due to a disability that occurred in the line of duty
  144  while serving as a first responder must present to the county
  145  property appraiser a copy of this form, an award letter from the
  146  Social Security Administration, and a certificate from the
  147  employer for whom the applicant worked as a first responder at
  148  the time of the injury, as required by section 196.102(5),
  149  Florida Statutes. This form is to be completed by a licensed
  150  Florida physician.
  151  
  152  NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.102(10), Florida
  153  Statutes, provides that any person who knowingly and willingly
  154  gives false information for the purpose of claiming the
  155  homestead exemption for totally and permanently disabled first
  156  responders commits a misdemeanor of the first degree, punishable
  157  by a term of imprisonment not exceeding 1 year or a fine not
  158  exceeding $5,000, or both.
  159         (6) A total and permanent disability that results from a
  160  cardiac event does not qualify for the exemption provided in
  161  this section unless the cardiac event occurs no later than 24
  162  hours after the first responder performed nonroutine stressful
  163  or strenuous physical activity in the line of duty and the first
  164  responder provides the employer with medical evidence showing
  165  that:
  166         (a) The nonroutine stressful or strenuous activity directly
  167  and proximately caused the cardiac event that gave rise to the
  168  total and permanent disability; and
  169         (b) The cardiac event was not caused by a preexisting
  170  vascular disease.
  171         (7) An applicant that is granted the exemption under this
  172  section has a continuing duty to notify the property appraiser
  173  of any changes in his or her status with the Social Security
  174  Administration or in employment or other relevant changes in
  175  circumstances which affect his or her qualification for the
  176  exemption.
  177         (8)The tax exemption carries over to the benefit of the
  178  surviving spouse as long as the surviving spouse holds the legal
  179  or beneficial title to the homestead, permanently resides
  180  thereon as specified in s. 196.031, and does not remarry. If the
  181  surviving spouse sells the property, an exemption not to exceed
  182  the amount granted under the most recent ad valorem tax roll may
  183  be transferred to the new residence if it is used as the
  184  surviving spouse’s primary residence and he or she does not
  185  remarry.
  186         (9)An applicant may apply for the exemption before
  187  producing the necessary documentation described in subsection
  188  (4) or subsection (5). Upon receipt of the documentation, the
  189  exemption must be granted as of the date of the original
  190  application and the excess taxes paid must be refunded. Any
  191  refund of excess taxes paid must be limited to those paid during
  192  the 4-year period of limitation set forth in s. 197.182(1)(e).
  193         (10)A person who knowingly or willfully gives false
  194  information for the purpose of claiming the exemption provided
  195  in this section commits a misdemeanor of the first degree,
  196  punishable as provided in s. 775.082 or by a fine of not more
  197  than $5,000, or both.
  198         (11)Notwithstanding s. 196.011 and this section, the
  199  deadline for a first responder to file an application with the
  200  property appraiser for an exemption under this section for the
  201  2017 tax year is August 1, 2017.
  202         (12) If an application is not timely filed under subsection
  203  (11), a property appraiser may grant the exemption if:
  204         (a) The applicant files an application for the exemption on
  205  or before the 25th day after the mailing of the notice required
  206  under s. 194.011(1) by the property appraiser during the 2017
  207  calendar year;
  208         (b)The applicant is qualified for the exemption; and
  209         (c)The applicant produces sufficient evidence, as
  210  determined by the property appraiser, which demonstrates that
  211  the applicant was unable to apply for the exemption in a timely
  212  manner or otherwise demonstrates extenuating circumstances that
  213  warrant granting the exemption.
  214         (13)If the property appraiser denies an exemption under
  215  subsection (11) or subsection (12), the applicant may file,
  216  pursuant to s. 194.011(3), a petition with the value adjustment
  217  board requesting that the exemption be granted. Notwithstanding
  218  s. 194.013, the eligible first responder is not required to pay
  219  a filing fee for such petition filed on or before December 31,
  220  2017. Upon review of the petition, the value adjustment board
  221  shall grant the exemption if it determines the applicant is
  222  qualified and has demonstrated the existence of extenuating
  223  circumstances warranting the exemption.
  224         (14)The Department of Revenue may, and all conditions are
  225  deemed to be met to, adopt emergency rules pursuant to ss.
  226  120.536(1) and 120.54 to administer the application process for
  227  the 2017 calendar year. This subsection expires August 30, 2018.
  228         Section 3. This act operates retroactively to January 1,
  229  2017.
  230         Section 4. This act shall take effect upon becoming a law.