EXEMPTION FOR CERTAIN TOTALLY AND PERMANENTLY DISABLED FIRST RESPONDERS; SURVIVING SPOUSE CARRYOVER: Section 196.102, F.S.
First Responder’s Employer Certification of Injury
First Responder’s Physician Certificate of Total and Permanent Disability
Form DR-416 – Physician’s Certification of Total and Permanent Disability
Any real estate that is owned and used as a homestead by a person who has a total and permanent disability as a result of an injury or 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 is exempt from taxation if the first responder is a permanent resident of this state on January 1 of the year for which the exemption is being claimed.
A surviving spouse that holds legal or beneficial title to the homestead property shall continue to benefit from the exemption, provided the spouse continues to reside on the property or until he or she remarries. If the surviving spouse sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to the new residence as long as it is his or her permanent residence and he or she does not remarry.
The following documentation is required, along with the in-office application:
a. Documentation from the Social Security Administration (SSA) stating that you are totally and permanently disabled – must be submitted to our office within 3 months after issuance, and
b. One (1) First Responder’s Physician Certificate of Total and Permanent Disability.
a. Documentation from the SSA that you are not eligible to receive a medical status determination due to your ineligibility for Social Security or Medicare benefits, and
b. Two (2) First Responder’s Physician Certificate of Total and Permanent Disability (from professionally unrelated physicians).
An applicant may apply for the exemption before receiving the necessary documentation. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid during the 4-year period of limitation set forth in s. 197.182(1)(e), F.S. shall be refunded.