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FL H0101

FL H0101
Homestead Exemption for First Responders


summary

Introduced
01/04/2023
In Committee
04/26/2023
Crossed Over
04/26/2023
Passed
Dead
05/05/2023

Introduced Session

2023 Regular Session

Bill Summary

Exempts from taxation homestead property of surviving spouse of first responder who dies in line of duty while employed by United States Government; expands definition of "first responder" to include certain federal law enforcement officers.

AI Summary

This bill amends Florida Statutes to expand the homestead tax exemption for surviving spouses of first responders who die in the line of duty. The bill extends the exemption to include first responders who were employed by the United States government, in addition to those employed by the state or local governments. It also expands the definition of "first responder" to include certain federal law enforcement officers. The amendments made by this bill will first apply to the 2024 ad valorem tax roll and will take effect on January 1, 2024.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (23)

Last Action

Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) (on 05/05/2023)

bill text


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bill summary

Document Type Source Location
State Bill Page https://www.flsenate.gov/Session/Bill/2023/101
Analysis - State Affairs Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2023/101/Analyses/h0101e.SAC.PDF
Analysis - State Affairs Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2023/101/Analyses/h0101d.SAC.PDF
Local Administration, Federal Affairs & Special Districts Subcommittee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2023/101/Analyses/h0101c.LFS.PDF
Local Administration, Federal Affairs & Special Districts Subcommittee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2023/101/Analyses/h0101b.LFS.PDF
Analysis - Ways & Means Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2023/101/Analyses/h0101a.WMC.PDF
Analysis - Ways & Means Committee (Post-Meeting) https://www.flsenate.gov/Session/Bill/2023/101/Analyses/h0101.WMC.PDF
BillText https://www.flsenate.gov/Session/Bill/2023/101/BillText/Filed/PDF
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