Florida Senate - 2019                                    SB 1600
       
       
        
       By Senator Torres
       
       
       
       
       
       15-01744-19                                           20191600__
    1                        A bill to be entitled                      
    2         An act relating to the homestead exemption for
    3         disabled first responders; amending s. 196.102, F.S.;
    4         redefining the term “first responder,” for purposes of
    5         the tax exemption, to include law enforcement
    6         officers, correctional officers, firefighters,
    7         emergency medical technicians, or paramedics whose
    8         injuries are certified by their employing
    9         organizations to have been caused by service in the
   10         line of duty in New York City while responding to the
   11         September 11, 2001, terrorist attacks; providing
   12         applicability; providing an effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Paragraph (b) of subsection (1) and subsection
   17  (2) of section 196.102, Florida Statutes, are amended to read:
   18         196.102 Exemption for certain totally and permanently
   19  disabled first responders; surviving spouse carryover.—
   20         (1) As used in this section, the term:
   21         (b) “First responder” has the same meaning as in s.
   22  196.081, except the term also includes a law enforcement
   23  officer, a correctional officer, a firefighter, an emergency
   24  medical technician, or a paramedic whose employing
   25  organization’s certificate states that his or her injuries were
   26  caused by service in the line of duty in New York City, New
   27  York, while responding to the September 11, 2001, terrorist
   28  attacks.
   29         (2) Any real estate that is owned and used as a homestead
   30  by a person who has a total and permanent disability as a result
   31  of an injury or injuries sustained in the line of duty while
   32  serving as a first responder in this state, or during an
   33  operation in another state or country authorized by this state
   34  or a political subdivision of this state, or while serving as a
   35  first responder in New York City and responding to the September
   36  11, 2001, terrorist attacks as provided in paragraph (1)(b), is
   37  exempt from taxation if the first responder is a permanent
   38  resident of this state on January 1 of the year for which the
   39  exemption is being claimed.
   40         Section 2. The amendment to s. 196.102, Florida Statutes,
   41  made by this act applies beginning with the 2020 tax roll.
   42         Section 3. This act shall take effect July 1, 2019.