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The Florida Statutes

The 2022 Florida Statutes (including Special Session A)

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
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F.S. 196.077
1196.077 Additional homestead exemption for classroom teachers, law enforcement officers, firefighters, emergency medical technicians, paramedics, child welfare professionals, and servicemembers.
(1) As used in this section, the term:
(a) “Child welfare professional” means a state employee engaged in child welfare services, as defined in s. 402.40(2), who holds a child welfare certification, as defined in s. 402.40(2).
(b) “Classroom teacher” means a staff member assigned the professional activity of instructing K-12 students in courses in classroom situations, including basic instruction, exceptional student education, and career education.
(c) “Emergency medical technician” has the same meaning as in s. 401.23.
(d) “Firefighter” has the same meaning as in s. 633.102.
(e) “Full-time position” has the same meaning as in s. 110.107.
(f) “Law enforcement officer” means a law enforcement officer or correctional officer as those terms are defined in s. 943.10(1) and (2).
(g) “Paramedic” has the same meaning as in s. 401.23.
(h) “Servicemember” means a person 2who is serving as an active duty member of the United States Armed Forces or as a member of the Florida National Guard.
(2) A person who is employed on January 1 in a full-time position as a classroom teacher, a law enforcement officer, a firefighter, an emergency medical technician, a paramedic, a child welfare professional, or a servicemember; has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her; and who qualifies to receive the exemptions provided in s. 196.031(1), is entitled to an additional exemption of up to $50,000 on the assessed valuation greater than $100,000 and up to $150,000 for all levies other than school district levies.
(3) A classroom teacher, a law enforcement officer, a firefighter, an emergency medical technician, a paramedic, a child welfare professional, or a servicemember who is qualified to claim the additional homestead tax exemption as provided in this section must file an annual application for exemption with the property appraiser on or before March 1 of the year for which the additional homestead tax exemption is claimed. The application for the exemption must be made on a form prescribed by the department and furnished by the property appraiser. The form must require the classroom teacher, law enforcement officer, firefighter, emergency medical technician, paramedic, child welfare professional, or servicemember to include or attach proof of employment in a qualifying full-time position and other information necessary to verify eligibility for the exemption.
(4) Receipt of the additional homestead exemption provided for in this section shall be subject to the provisions of ss. 196.131 and 196.161, if applicable.
History.s. 2, ch. 2022-219.
1Note.

A. Section 6, ch. 2022-219, provides that “[t]his act shall take effect on the effective date of the amendment to the State Constitution proposed by HJR 1 or a similar joint resolution having substantially the same specific intent and purpose, if such amendment to the State Constitution is approved at the next general election or at an earlier special election specifically authorized by law for that purpose.” If such an amendment is approved, this section will take effect January 1, 2023.

B. Section 4, ch. 2022-219, provides that:

“(1) The Department of Revenue may, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to administer this act.

“(2) Notwithstanding any other provision of law, emergency rules adopted pursuant to this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules.”

C. Section 5, ch. 2022-219, provides that “[t]he amendments made by this act to s. 196.011, Florida Statutes and the creation by this act of s. 196.077, Florida Statutes, first apply to the 2023 tax roll.”

2Note.The word “who” was substituted for the word “that” by the editors.