First Responder Exemption

Totally and Permanently Disabled Florida First Responder and
Surviving Spouse Exemption F.S. 196.102

Amendment 3 was approved in the 2016 general election. This amends the State Constitution to authorize a first responder, who is totally and permanently disabled as a result of injuries sustained in the line of duty while employed by a Florida agency, to receive relief from ad valorem taxes assessed on homestead property.

To apply:

  1. File the Application for disabled first responder injured in the line of duty. pdf
    Applications are due by March 1st of the year application is made.
  2. Submit the completed First Responder's Employer Certificate of Injury pdf
  3. Submit the following:

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