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.