First Responder Exemption

Volusia County Property Appraiser Widow/er Information

First Responder Exemption

Amendment 3 was approved in the 2016 general election. It 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, to receive relief from ad valorem taxes assessed on homestead property, if authorized by general law.

Although this amendment took place January 1, 2017, it is not self-executing and requires implementing legislation by the Florida Legislature. The Florida Legislative session begins in March 2017.