House Bill hb1327

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    Florida House of Representatives - 2001                HB 1327

        By Representatives McGriff and Greenstein






  1                      A bill to be entitled

  2         An act relating to ad valorem homestead tax

  3         exemption; creating s. 196.032, F.S.; providing

  4         an exemption from the tax for law enforcement

  5         officers, correctional officers, correctional

  6         probation officers, and full-time professional

  7         firefighters who are totally and permanently

  8         disabled in the line of duty; providing

  9         applicability; providing definitions; providing

10         an effective date.

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12  Be It Enacted by the Legislature of the State of Florida:

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14         Section 1.  Section 196.032, Florida Statutes, is

15  created to read:

16         196.032  Exemption of homesteads of law enforcement

17  officers, correctional officers, correctional probation

18  officers, and firefighters disabled in line of duty.--

19         (1)  Every full-time or part-time law enforcement

20  officer, correctional officer, correctional probation officer,

21  auxiliary law enforcement officer, auxiliary correctional

22  officer, or auxiliary correctional probation officer, or

23  full-time firefighter, who has become totally and permanently

24  disabled in the line of duty and who, on January 1, has the

25  legal title or beneficial title in equity to real property in

26  this state and resides on that property and in good faith

27  makes that property his or her permanent residence is entitled

28  to an exemption from all taxation, except for assessments for

29  special benefits, up to the assessed valuation on the

30  residence and contiguous real property, as defined in s. 6,

31  Art. VII of the State Constitution. Such title may be held by

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    Florida House of Representatives - 2001                HB 1327

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  1  the entireties, jointly or in common with others, and the

  2  exemption may be apportioned among such of the owners as

  3  reside thereon, as their respective interests appear. If a

  4  person who meets the qualifications set forth in this section

  5  is only one of the owners of an estate held by the entireties

  6  or held jointly with the right of survivorship and such person

  7  resides on the property, that owner is allowed the exemption.

  8  Except for owners of an estate held by the entireties or held

  9  jointly with the right of survivorship, the amount of the

10  exemption may not exceed the proportion that the assessed

11  valuation of the qualifying person's ownership interest bears

12  to the assessed valuation of the entire property. This

13  exemption applies to each apartment or mobile home occupied by

14  a tenant-stockholder or member of a cooperative corporation

15  and to each condominium parcel occupied by its owner, if the

16  owner is qualified under this section.  Before this exemption

17  may be granted, the deed or instrument attesting ownership

18  must be recorded in the official records of the county in

19  which the property is located, and documentation of the

20  qualifying owner's disability must be filed with the property

21  appraiser in that county. The property appraiser may request

22  the applicant to provide additional ownership documents to

23  establish title.

24         (2)  As used in this section, the term:

25         (a)  "Auxiliary correctional officer" means any person

26  employed or appointed, with or without compensation, who aids

27  or assists a full-time or part-time correctional officer and

28  who, while under the supervision of a full-time or part-time

29  correctional officer, has the same authority as a full-time or

30  part-time correctional officer for the purpose of providing

31  supervision, protection, care, custody, and control of inmates

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    Florida House of Representatives - 2001                HB 1327

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  1  within a correctional institution or a county or municipal

  2  detention facility.

  3         (b)  "Auxiliary correctional probation officer" means

  4  any person employed or appointed, with or without

  5  compensation, who aids or assists a full-time or part-time

  6  correctional probation officer and who, while under the

  7  supervision of a full-time or part-time correctional probation

  8  officer, has the same authority as a full-time or part-time

  9  correctional probation officer for the purpose of providing

10  supervision of offenders in the community.

11         (c)  "Auxiliary law enforcement officer" means any

12  person employed or appointed, with or without compensation,

13  who aids or assists a full-time or part-time law enforcement

14  officer and who, while under the direct supervision of a

15  full-time or part-time law enforcement officer, has the

16  authority to arrest and perform law enforcement functions.

17         (d)  "Correctional officer" means any person who is

18  appointed or employed by the state or any political

19  subdivision thereof, or by any private entity which has

20  contracted with the state or county, and whose primary

21  responsibility is the supervision, protection, care, custody,

22  and control, or investigation, of inmates within a

23  correctional institution; however, the term "correctional

24  officer" does not include any secretarial, clerical, or

25  professionally trained personnel.

26         (e)  "Correctional probation officer" means a person

27  who is employed by the state and whose primary responsibility

28  is the supervised custody, surveillance, and control of

29  assigned inmates, probationers, parolees, or community

30  controllees within institutions of the Department of

31  Corrections or within the community.  The term includes

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    Florida House of Representatives - 2001                HB 1327

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  1  supervisory personnel whose duties include, in whole or in

  2  part, the supervision, training, and guidance of correctional

  3  probation officers, but excludes management and administrative

  4  personnel above, but not including, the probation and parole

  5  regional administrator level.

  6         (f)  "Firefighter" means any person who is employed as

  7  a full-time professional firefighter by any municipality or

  8  county, the state, or any political subdivision of the state,

  9  including authorities and special districts, and whose primary

10  responsibility is the prevention and extinguishment of fires,

11  the protection and saving of life and property, and the

12  enforcement of municipal, county, and state fire prevention

13  codes, as well as of any law pertaining to the prevention and

14  control of fires.

15         (g)  "Law enforcement officer" means any person who is

16  elected, appointed, or employed by any municipality or the

17  state or any political subdivision thereof; who is vested with

18  authority to bear arms and make arrests; and whose primary

19  responsibility is the prevention and detection of crime or the

20  enforcement of the penal, criminal, traffic, or highway laws

21  of the state.  This definition includes all certified

22  supervisory and command personnel whose duties include, in

23  whole or in part, the supervision, training, guidance, and

24  management responsibilities of full-time law enforcement

25  officers, part-time law enforcement officers, or auxiliary law

26  enforcement officers but does not include support personnel

27  employed by the employing agency.

28         Section 2.  This act shall take effect on the effective

29  date of SJR_____, which amends Section 6 of Article VII of the

30  State Constitution, to allow the Legislature to exempt from ad

31  valorem taxation on his or her homestead a person who was

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    Florida House of Representatives - 2001                HB 1327

    783-102-01






  1  totally and permanently disabled in the line of duty as a law

  2  enforcement officer, correctional officer, correctional

  3  probation officer, or full-time professional firefighter.

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  5            *****************************************

  6                          SENATE SUMMARY

  7    Provides an exemption from the entire amount of ad
      valorem taxes for a homestead of any law enforcement
  8    officer, correctional officer, correctional probation
      officer, or full-time professional firefighter who
  9    becomes totally and permanently disabled in the line of
      duty.
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