Florida Senate - 2017 CS for CS for CS for SB 764
By the Committees on Appropriations; Community Affairs; and
Governmental Oversight and Accountability; and Senator Baxley
576-04380-17 2017764c3
1 A bill to be entitled
2 An act relating to an ad valorem tax exemption for
3 first responders; amending s. 196.011, F.S.;
4 specifying the information to be included in an
5 application for certain tax exemptions; creating s.
6 196.102, F.S.; providing definitions; providing an
7 exemption from ad valorem taxation for certain first
8 responders under specified conditions; providing
9 procedures for applying for the exemption; specifying
10 requirements for documents that serve as prima facie
11 evidence of entitlement to the exemption; providing
12 that total and permanent disabilities resulting from
13 cardiac events do not qualify for the exemption except
14 when certain conditions are met; providing that
15 applicants have a continuing duty to notify property
16 appraisers of certain changes; providing that the
17 exemption carries over to the benefit of surviving
18 spouses under certain circumstances; providing
19 requirements relating to the date of granting an
20 exemption and the refund of excess taxes; providing a
21 criminal penalty for knowingly or willfully giving
22 false information to claim the exemption; specifying a
23 deadline and procedures for applying for the exemption
24 for the 2017 tax year; specifying procedures for
25 petitioning a denial with the value adjustment board;
26 authorizing the Department of Revenue to adopt
27 emergency rules; providing retroactive operation;
28 providing an effective date.
29
30 Be It Enacted by the Legislature of the State of Florida:
31
32 Section 1. Paragraph (b) of subsection (1) of section
33 196.011, Florida Statutes, is amended to read:
34 196.011 Annual application required for exemption.—
35 (1)
36 (b) The form to apply for an exemption under s. 196.031, s.
37 196.081, s. 196.091, s. 196.101, s. 196.102, s. 196.173, or s.
38 196.202 must include a space for the applicant to list the
39 social security number of the applicant and of the applicant’s
40 spouse, if any. If an applicant files a timely and otherwise
41 complete application, and omits the required social security
42 numbers, the application is incomplete. In that event, the
43 property appraiser shall contact the applicant, who may refile a
44 complete application by April 1. Failure to file a complete
45 application by that date constitutes a waiver of the exemption
46 privilege for that year, except as provided in subsection (7) or
47 subsection (8).
48 Section 2. Section 196.102, Florida Statutes, is created to
49 read:
50 196.102 Exemption for certain totally and permanently
51 disabled first responders.—
52 (1) As used in this section, the term:
53 (a) “Cardiac event” means a heart attack, stroke, or
54 vascular rupture.
55 (b) “First responder” has the same meaning as in s.
56 196.081.
57 (c) “In the line of duty” has the same meaning as in s.
58 196.081.
59 (d) “Total and permanent disability” means an impairment of
60 the mind or body which renders a first responder unable to
61 engage in a substantial gainful occupation and which is
62 reasonably certain to continue throughout his or her life.
63 (2) Any real estate that is owned and used as a homestead
64 by a person who has a total and permanent disability as a result
65 of an injury or injuries sustained in the line of duty while
66 serving as a first responder in this state or during an
67 operation in another state or country authorized by this state
68 or by a political subdivision of this state is exempt from
69 taxation, if the first responder is a permanent resident of this
70 state on January 1 of the year for which the exemption is being
71 claimed.
72 (3) An applicant may qualify for the exemption under this
73 section by applying by March 1, pursuant to subsection (4) or
74 subsection (5), to the property appraiser of the county where
75 the property is located.
76 (4) An applicant may qualify for the exemption under this
77 section by providing the employer certificate described in
78 paragraph (5)(b) and satisfying the requirements for the totally
79 and permanently disabled exemption in s. 196.101; however, for
80 purposes of this section, the applicant is not required to
81 satisfy the gross income requirement in s. 196.101(4)(a).
82 (5) An applicant may qualify for the exemption under this
83 section by providing all of the following documents to the
84 property appraiser, which serve as prima facie evidence that the
85 person is entitled to the exemption:
86 (a) Documentation from the Social Security Administration
87 stating that the applicant is totally and permanently disabled.
88 The documentation must be provided to the property appraiser
89 within 3 months after issuance. An applicant who is not eligible
90 to receive a medical status determination from the Social
91 Security Administration due to his or her ineligibility for
92 Social Security benefits or Medicare benefits may provide
93 documentation from the Social Security Administration stating
94 that the applicant is not eligible to receive a medical status
95 determination from the Social Security Administration, and
96 provide physician certifications as required by paragraph (c)
97 from two professionally unrelated physicians, rather than the
98 one certification required by that paragraph.
99 (b)1. A certificate from the organization that employed the
100 applicant as a first responder or supervised the applicant as a
101 volunteer first responder at the time that the injury or
102 injuries occurred. The employer certificate must contain, at a
103 minimum:
104 a. The title of the person signing the certificate;
105 b. The name and address of the employing entity;
106 c. A description of the incident that caused the injury or
107 injuries;
108 d. The date and location of the incident; and
109 e. A statement that the first responder’s injury or
110 injuries were:
111 (I) Directly and proximately caused by service in the line
112 of duty.
113 (II) Without willful negligence on the part of the first
114 responder.
115 (III) The sole cause of the first responder’s total and
116 permanent disability.
117 2. If the first responder’s total and permanent disability
118 was caused by a cardiac event, the employer must also certify
119 that the requirements of subsection (6) are satisfied.
120 3. The employer certificate must be supplemented with
121 extant documentation of the incident or event that caused the
122 injury, such as an accident or incident report. The applicant
123 may deliver the original employer certificate to the property
124 appraiser’s office or the employer may directly transmit the
125 employer certificate to the applicable property appraiser.
126 (c) A certificate from a physician licensed in this state
127 under chapter 458 or chapter 459 which certifies that the
128 applicant has a total and permanent disability and that such
129 disability renders the applicant unable to engage in any
130 substantial gainful occupation due to an impairment of the mind
131 or body, which condition is reasonably certain to continue
132 throughout the life of the applicant. The physician certificate
133 shall read as follows:
134
135 FIRST RESPONDER’S
136 PHYSICIAN CERTIFICATE 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 an impairment of the mind or body, and such impairment
144 renders him or her unable to engage in any substantial gainful
145 occupation, which condition is reasonably certain to continue
146 throughout his or her life. Mr.....Mrs.....Miss....
147 Ms........(applicant name)... has the following mental or
148 physical condition(s):
149
150 It is my professional belief that within a degree of medical
151 certainty, the above-named condition(s) render
152 Mr.....Mrs.....Miss.... Ms........(applicant name)... totally
153 and permanently disabled and that the foregoing statements are
154 true, correct, and complete to the best of my knowledge and
155 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 total and permanent disability that occurred
165 in the line of duty while serving as a first responder must
166 present to the county property appraiser the required physician
167 certificate(s), the required documentation from the Social
168 Security Administration, and a certificate from the employer for
169 whom the applicant worked as a first responder at the time of
170 the injury or injuries, as required by section 196.102(5),
171 Florida Statutes. This form is to be completed by a licensed
172 Florida physician.
173
174 NOTICE TO TAXPAYER AND PHYSICIAN: Section 196.102(10), Florida
175 Statutes, provides that any person who knowingly and willingly
176 gives false information for the purpose of claiming the
177 homestead exemption for totally and permanently disabled first
178 responders commits a misdemeanor of the first degree, punishable
179 by a term of imprisonment not exceeding 1 year or a fine not
180 exceeding $5,000, or both.
181 (6) A total and permanent disability that results from a
182 cardiac event does not qualify for the exemption provided in
183 this section unless the cardiac event occurs no later than 24
184 hours after the first responder performed nonroutine stressful
185 or strenuous physical activity in the line of duty and the first
186 responder provides the employer with a certificate from the
187 first responder’s treating cardiologist for the cardiac event
188 and pertinent supporting documentation showing that:
189 (a) The nonroutine stressful or strenuous activity directly
190 and proximately caused the cardiac event that gave rise to the
191 total and permanent disability; and
192 (b) The cardiac event was not caused by a preexisting
193 vascular disease.
194 (7) An applicant who is granted the exemption under this
195 section has a continuing duty to notify the property appraiser
196 of any changes in his or her status with the Social Security
197 Administration or in employment or other relevant changes in
198 circumstances which affect his or her qualification for the
199 exemption.
200 (8) The tax exemption carries over to the benefit of the
201 surviving spouse as long as the surviving spouse holds the legal
202 or beneficial title to the homestead, permanently resides
203 thereon as specified in s. 196.031, and does not remarry. If the
204 surviving spouse sells the property, an exemption not to exceed
205 the amount granted under the most recent ad valorem tax roll may
206 be transferred to the new residence if it is used as the
207 surviving spouse’s primary residence and he or she does not
208 remarry.
209 (9) An applicant may apply for the exemption before
210 producing the necessary documentation described in subsection
211 (4) or subsection (5). Upon receipt of the documentation, the
212 exemption must be granted as of the date of the original
213 application and the excess taxes paid must be refunded. Any
214 refund of excess taxes paid must be limited to those paid during
215 the 4-year period of limitation set forth in s. 197.182(1)(e).
216 (10) A person who knowingly or willfully gives false
217 information for the purpose of claiming the exemption provided
218 in this section commits a misdemeanor of the first degree,
219 punishable as provided in s. 775.082 or by a fine of not more
220 than $5,000, or both.
221 (11) Notwithstanding s. 196.011 and this section, the
222 deadline for a first responder to file an application with the
223 property appraiser for an exemption under this section for the
224 2017 tax year is August 1, 2017.
225 (12) If an application is not timely filed under subsection
226 (11), a property appraiser may grant the exemption if:
227 (a) The applicant files an application for the exemption on
228 or before the 25th day after the mailing of the notice required
229 under s. 194.011(1) by the property appraiser during the 2017
230 calendar year;
231 (b) The applicant is qualified for the exemption; and
232 (c) The applicant produces sufficient evidence, as
233 determined by the property appraiser, which demonstrates that
234 the applicant was unable to apply for the exemption in a timely
235 manner or otherwise demonstrates extenuating circumstances that
236 warrant granting the exemption.
237 (13) If the property appraiser denies an exemption under
238 subsection (11) or subsection (12), the applicant may file,
239 pursuant to s. 194.011(3), a petition with the value adjustment
240 board requesting that the exemption be granted. Notwithstanding
241 s. 194.013, the eligible first responder is not required to pay
242 a filing fee for such petition filed on or before December 31,
243 2017. Upon review of the petition, the value adjustment board
244 shall grant the exemption if it determines the applicant is
245 qualified and has demonstrated the existence of extenuating
246 circumstances warranting the exemption.
247 (14) The Department of Revenue may, and all conditions are
248 deemed to be met to, adopt emergency rules pursuant to ss.
249 120.536(1) and 120.54 to administer the application process for
250 the 2017 calendar year. This subsection expires August 30, 2018.
251 Section 3. This act operates retroactively to January 1,
252 2017.
253 Section 4. This act shall take effect upon becoming a law.