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FL S0184

FL S0184
Homestead Exemption for First Responders


summary

Introduced
01/13/2023
In Committee
01/26/2023
Crossed Over
Passed
Dead
05/05/2023

Introduced Session

2023 Regular Session

Bill Summary

Exempting from ad valorem taxation the homestead property of the surviving spouse of a first responder who dies in the line of duty while employed by the United States Government; expanding the definition of "first responder" to include certain federal law enforcement officers; providing applicability, etc.

AI Summary

This bill exempts from ad valorem (property) taxation the homestead property of the surviving spouse of a first responder who dies in the line of duty while employed by the United States government. It also expands the definition of "first responder" to include certain federal law enforcement officers. The tax exemption applies as long as the surviving spouse holds the title to the homestead, permanently resides there, and does not remarry. The amendments made by this bill will first apply to the 2024 ad valorem tax roll and the act will take effect on January 1, 2024.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

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

Bill Topics

Law, Crime, and Family Issues
  • ‐ Police, Fire, and Law Enforcement
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://www.flsenate.gov/Session/Bill/2023/184 01/13/2023
Analysis - Finance and Tax (Post-Meeting) https://www.flsenate.gov/Session/Bill/2023/184/Analyses/2023s00184.ft.PDF 03/21/2023
Analysis - Finance and Tax (Pre-Meeting) https://www.flsenate.gov/Session/Bill/2023/184/Analyses/2023s00184.pre.ft.PDF 03/17/2023
Analysis - Community Affairs (Post-Meeting) https://www.flsenate.gov/Session/Bill/2023/184/Analyses/2023s00184.ca.PDF 03/15/2023
Analysis - Community Affairs (Pre-Meeting) https://www.flsenate.gov/Session/Bill/2023/184/Analyses/2023s00184.pre.ca.PDF 03/14/2023
BillText https://www.flsenate.gov/Session/Bill/2023/184/BillText/Filed/HTML 01/13/2023
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