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

Any real estate that is owned and used as a homestead by a person who has a total and permanent disability as a result of an injury or injuries 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 or a political subdivision of 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.

To apply:

1. File the Application for disabled first responder injured in the line of duty.
   Applications are due by March 1st of the year application is made.
2. Submit the completed First Responder's Employer Certificate of Injury
3. Submit the following:
4. 
   
5. • Total and permanent disabilities form:
     First Responder's Physician Certificate of Total and Permanent Disability
     AND a Social Security Administration Award Letter (within three months of issuance).
   • 
     
   • If the Social Security disability issuance date is after the three months, provide two completed
     First Responder's Physician Certificate of Total and Permanent Disability
     forms from unaffiliated Florida physicians.

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

• For more information see our flyer.