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)
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).
· 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.