BILL SUMMARY DETAILS

Florida League of Cities

First Responder Property Tax Exemption (Watch)

HB 281 (Hattersley) and SB 484 (Simmons) expands the definition of “first responder” for purposes of eligibility for specified property tax exemptions to include a law enforcement officer or firefighter who, before becoming a resident of this state, sustained a total and permanent disability in the line of duty while serving as a full-time paid law enforcement officer or firefighter in another state. This change would apply to the 2021 tax rolls. (Hughes)