Totally & Permanently Disabled
Florida First Responder
Homestead Tax Exemption
Citrus County Property Appraiser
Inverness Courhouse ANNEX
210 N Apopka Ave, Suite 200
Inverness FL 34450
Phone: 352-341-6600 Fax: 352-341-6660
Exemption for certain totally and perma-
nently disabled first responders and their
surviving spouses.
Creates
Florida Statute 196.102
And Amends
Florida Statute 196.011
Overview
Tax exemptions for first responders and surviving
spouses; amending s. 196.011, F.S., creating s.
196.102, F.S. which:
Specifies information to be included in an ap-
plication for certain tax exemptions; creating s.
196.102, F.S.:
Provides definitions;
Provides an exemption from ad valorem taxa-
tion for certain first responders under specified
conditions;
Provides procedures for applying for the ex-
emption;
Specifies requirements for documents that
serve as prima facie evidence of entitlement to
the exemption;
Provides that total and permanent disabilities
resulting from cardiac events do not qualify for
the exemption except when certain conditions
are met;
Provides that applicants have a continuing
duty to notify the property appraiser of certain
changes;
Provides that the exemption carries over to
the benefit of surviving spouses under certain
circumstances;
Provides requirements relating to the date of
granting an exemption and the refund of ex-
cess taxes;
Provides a criminal penalty for knowingly or
willfully giving false information to claim the
exemption;
Specifies a deadline and procedures for apply-
ing for the exemption;
Specifies procedures for petitioning a denial
with the value adjustment board;
Authorizes the Department of Revenue to
adopt emergency rules;
Provides retroactive applicability;
Provides an effective date.
Citrus County
Property Appraiser
Citrus County Property Appraiser
West Citrus Center
1540 N. Meadowcrest Blvd
Crystal River FL 34429
Phone: 352-564 -7130 Fax: 352-564-7131
www.citruspa.org
“First Responder” means a law enforce-
ment officer or correctional officer as de-
fined in F.S. 943.10, a firefighter as defined
in F.S. 633.102, or an emergency medical
technician or paramedic as defined in F.S..
401.23 who is a full-time paid employee,
part-time paid employee, or unpaid volun-
teer.(F.S. 196.081(6)(c).
First Responders
“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 any injury or injuries sustained in the
line of duty while serving as a first re-
sponder in this state or during an opera-
tion in another state or country author-
ized by this state or a political subdivi-
sion of this state is exempt from taxation
if the first responder is a permanent resi-
dent of this state on January 1 of the
year for which the exemption is being
claimed.”
An applicant may qualify by presenting the follow-
ing three documents:
1) Total and Permanently Disabled —Total and permanent disability
may be provided in two separate methods, both of which are prima facie evi-
dence of disability:
a. Satisfying the requirements of section 196.101, Florida Stat-
utes, which authorizes an exemption for a quadriplegic, paraple-
gic, hemiplegic, legally blind, or totally and permanently disabled
person who must use a wheelchair for mobility. A certificate of
such disability from two licensed doctors of this state is required. The gross income re-
quirement of section 196.101, however, does not apply.
b. Social Security Administration documentation stating that the applicant is totally
and permanently disabled. The documentation must be provided to the property appraiser
within 3 months after issuance.
***An applicant who is not eligible to receive a medical status determination from the
Social Security Administration due to his or her ineligibility for Social Security benefits
or Medicare benefits may provide documentation from the Social Security Administra-
tion stating that the applicant is not eligible to receive a medical status determination
from the Social Security Administration, AND provide physician certifications as re-
quired from two professionally unrelated physicians, rather than the one certification
required.
2
) Employer Certificate—A certificate from the organization that employed the applicant as a
first responder or supervised the applicant as a volunteer first responder at the time the injury or inju-
ries occurred. The employer’s certificate must contain specific information which may be obtained
from our office or from our website at www.citruspa.org.
3) Physician’s Certificate—A certificate from a physician licensed in this state under chapter
458 or chapter 459 which certifies that the applicant has a total and permanent disability and that such
disability renders the applicant unable to engage in any substantial gainful occupation due to an im-
pairment of the mind or body, which condition is reasonably certain to continue throughout the life of
the applicant. The requirements of the physician’s certificate may be obtained from our office or from
our website at www.citruspa.org.
Apply by March 1 to the property appraiser’s office. An applicant may apply for the ex-
emption before producing the necessary documentation described. Upon receipt of the documentation,
the exemption can be granted as of the date of the original application and the excess taxes paid must
be refunded.
The tax exemption carries over to the benefit of the surviving spouse as long as the surviving spouse
holds the legal or beneficial title to the homestead, permanently resides thereon as specified in Florida
Statute 196.031, and does not remarry. If the surviving spouse sells the property, an exemption not to
exceed the amount granted under the most recent ad valorem tax roll may be transferred to the new
residence if it is used as the surviving spouse’s primary residence and he or she does not remarry.
The applicant who is granted the exemption has a continuing duty to notify the property appraiser of
any changes in his or her status with the Social Security Administration or in employment or other rele-
