Florida First Responder Total and Permanent Exemption
Florida Statutes 196.102 was created providing an exemption for a totally and permanently disabled first responder injured in the line of duty. This exemption is for Florida First Responders only and follow the same definitions as Florida Statutes 196.081(6) stating, “Injuries sustained in the line of duty while serving as a first responder in this state or during an operation in another state or country authorized by this state or a political subdivision of this state”
- A certificate of disability from two licensed doctors of this state, or,
- Documentation from SSA stating that the applicant is totally and permanently disabled and one certificate of disability from a licensed doctor of this state, or
- A statement of ineligibility from SSA, if ineligible, and two physician’s certificates
An “Employer Certificate” from the employer with the following:
- The title of the person signing the certificate
- The name and address of the employing entity
- A description of the incident that caused the injuries
- The date and location of the incident
- A statement that the first responder’s injuries were (I) directly and proximately caused by service in the line of duty. (II) without willful negligence on the part of the first responder (III) the sole cause of the first responder’s T and P disability.
- Additional documentation of the incident, such as an accident or incident report
- Current income tax return proving applicant is not “gainfully employed”
Florida First Responder Exemption for Surviving Spouse
The surviving spouse of a first responder, who died in the line of duty while employed by the state or any political subdivision of the state, is totally exempt from paying taxes on their homestead property. A letter from the state or appropriate entity is required which legally recognizes and certifies that the first responder died in the line of duty while employed as a first responder. The first responder and spouse must be a resident of this state on January 1 of the year in which the first responder died.