Totally and Permanently Disabled First Responders Exemption

 

Any real estate owned and used as a homestead by a person who has a total and permanent disability as a result of an injury 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 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. (amending s. 196.011, F.S., creating s. 196.102, F.S.)

“First Responder” means a law enforcement officer or correctional officer as defined 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 volunteer.(F.S. 196.081(6)(c).

To apply: (Deadline to file for the 2017 tax year is August 1, 2017)

1.    File the Application for disabled first responder injured in the line of duty.

2.    Submit the completed First Responder's Employer Certification of Injury

3.    Submit the following:

·         For Quadriplegic, Paraplegic, Hemiplegic, Legally Blind, or those confined to a wheelchair for mobility purposes: Two Physician's Certifications of Total and Permanent Disability (DR-416).

Or,

·         For all other total and permanent disabilities: One First Responder's Physician Certificate of Total and Permanent Disability AND a Social Security Administration Award Letter (within three months of issuance).

Please note that if you are unable to provide a Social Security Administration Award Letter, then you must obtain documentation from the Social Security Administration stating that you are ineligible to receive a medical status determination and also provide two First Responder Physician Certificates of Total and Permanent Disability.

This tax exemption carries over to the un-remarried surviving spouse with legal or equitable title and homestead exemption on the property.

Please complete and send the application with required documentations by August 1, 2017.  Mail to:

Marion County Property Appraiser

Attn: Homestead Exemptions

P.O. Box 486

Ocala, Florida 34478-0486

 

Please contact the Marion County Property Appraiser’s Office at: (352) 368-8300 if you have any questions.