This property exemption was approved by Florida voters in the November, 2016 general election and was finalized by the Florida Legislature and Governor in Spring, 2017. This exemption provides ad valorem tax relief equal to the total amount ad valorem taxes owed on a homestead property of a Florida first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty. “First responder” is defined to mean a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. “In the line of duty” is defined to mean arising out of and in the actual performance of duty required by employment as a first responder. The Legislature is authorized to further define these terms by general law.

To qualify for this exemption, the first responder must have been employed by a Florida Agency when he or she was injured.

The following documents are required to apply:

  • First Responder’s Employer Certification of Injury form with an attached copy of an Accident or Incident Report, and
  • A letter from the Social Security Administration or Florida Retirement System, and
  • One (1) First Responders Physician’s Certificate of Total and Permanent Disability form

OR

  • Employer Certification of Injury form with an attached copy of an Accident or Incident Report, and
  • Two (2) First Responders Physician’s Certificate of Total and Permanent Disability forms, from two (2) professionally unrelated licensed Florida physicians.

Please use the following links to access the required forms:

For 2017, the filing period for this exemption is July 1, 2017 through August 1, 2017. Late applications will be accepted 25 days after the mailing of the Notices of Proposed Property Taxes.

All applicants must bring the required documentation and visit (in person) The Martin County Property Appraiser’s office.

 

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