Pursuant to Article VII, Section 6(f)(3), of the Florida Constitution, and as codified in Section 196.102, Florida Statutes, any real estate that is owned and used as a homestead by first responders, or their surviving spouses, where the first responders sustained a total and permanent disability as a result of an injury or injuries in the line of duty, may be exempt from taxation following submission and approval of an exemption application by the property appraiser.
Section 196.011(6)(a), Florida Statutes, requires owners of property that received an exemption in the prior year to file a renewal application each year with the property appraiser. Section 196.011(9)(a) authorizes a county, following a request of the property appraiser, by a majority vote of its board, to waive the requirement that a renewal application be made annually for exemption of property within the county after an initial application is made and the exemption granted.
The Broward County Property Appraiser has requested that the Board of County Commissioners waive the requirement for an annual renewal application following approval of the exemption for a first responder who has a total and permanent disability, or surviving spouse, as authorized by law. Section 196.011(9)(a), Florida Statutes, states that in its deliberations on whether to waive the annual application requirement, the Board should consider the possibility of fraudulent exemption claims that may occur due to the waiver of the annual application requirement.
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