Florida Statutes
Chapter 196 - Exemption
196.077 - Additional Homestead Exemption for Classroom Teachers, Law Enforcement Officers, Firefighters, Emergency Medical Technicians, Paramedics, Child Welfare Professionals, and Servicemembers.


(1) As used in this section, the term:
(a) “Child welfare professional” means a state employee engaged in child welfare services, as defined in s. 402.40(2), who holds a child welfare certification, as defined in s. 402.40(2).
(b) “Classroom teacher” means a staff member assigned the professional activity of instructing K-12 students in courses in classroom situations, including basic instruction, exceptional student education, and career education.
(c) “Emergency medical technician” has the same meaning as in s. 401.23.
(d) “Firefighter” has the same meaning as in s. 633.102.
(e) “Full-time position” has the same meaning as in s. 110.107.
(f) “Law enforcement officer” means a law enforcement officer or correctional officer as those terms are defined in s. 943.10(1) and (2).
(g) “Paramedic” has the same meaning as in s. 401.23.
(h) “Servicemember” means a person 2who is serving as an active duty member of the United States Armed Forces or as a member of the Florida National Guard.

(2) A person who is employed on January 1 in a full-time position as a classroom teacher, a law enforcement officer, a firefighter, an emergency medical technician, a paramedic, a child welfare professional, or a servicemember; has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her; and who qualifies to receive the exemptions provided in s. 196.031(1), is entitled to an additional exemption of up to $50,000 on the assessed valuation greater than $100,000 and up to $150,000 for all levies other than school district levies.
(3) A classroom teacher, a law enforcement officer, a firefighter, an emergency medical technician, a paramedic, a child welfare professional, or a servicemember who is qualified to claim the additional homestead tax exemption as provided in this section must file an annual application for exemption with the property appraiser on or before March 1 of the year for which the additional homestead tax exemption is claimed. The application for the exemption must be made on a form prescribed by the department and furnished by the property appraiser. The form must require the classroom teacher, law enforcement officer, firefighter, emergency medical technician, paramedic, child welfare professional, or servicemember to include or attach proof of employment in a qualifying full-time position and other information necessary to verify eligibility for the exemption.
(4) Receipt of the additional homestead exemption provided for in this section shall be subject to the provisions of ss. 196.131 and 196.161, if applicable.
History.—s. 2, ch. 2022-219.
1Note.—
A. Section 6, ch. 2022-219, provides that “[t]his act shall take effect on the effective date of the amendment to the State Constitution proposed by HJR 1 or a similar joint resolution having substantially the same specific intent and purpose, if such amendment to the State Constitution is approved at the next general election or at an earlier special election specifically authorized by law for that purpose.” If such an amendment is approved, this section will take effect January 1, 2023.
B. Section 4, ch. 2022-219, provides that:
“(1) The Department of Revenue may, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to administer this act.
“(2) Notwithstanding any other provision of law, emergency rules adopted pursuant to this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules.”
C. Section 5, ch. 2022-219, provides that “[t]he amendments made by this act to s. 196.011, Florida Statutes and the creation by this act of s. 196.077, Florida Statutes, first apply to the 2023 tax roll.”

2Note.—The word “who” was substituted for the word “that” by the editors.

Structure Florida Statutes

Florida Statutes

Title XIV - Taxation and Finance

Chapter 196 - Exemption

196.001 - Property Subject to Taxation.

196.002 - Legislative Intent.

196.011 - Annual Application Required for Exemption.

196.012 - Definitions.

196.015 - Permanent Residency; Factual Determination by Property Appraiser.

196.021 - Tax Returns to Show All Exemptions and Claims.

196.031 - Exemption of Homesteads.

196.041 - Extent of Homestead Exemptions.

196.061 - Rental of Homestead to Constitute Abandonment.

196.071 - Homestead Exemptions; Claims by Members of Armed Forces.

196.075 - Additional Homestead Exemption for Persons 65 and Older.

196.077 - Additional Homestead Exemption for Classroom Teachers, Law Enforcement Officers, Firefighters, Emergency Medical Technicians, Paramedics, Child Welfare Professionals, and Servicemembers.

196.081 - Exemption for Certain Permanently and Totally Disabled Veterans and for Surviving Spouses of Veterans; Exemption for Surviving Spouses of First Responders Who Die in the Line of Duty.

196.082 - Discounts for Disabled Veterans; Surviving Spouse Carryover.

196.091 - Exemption for Disabled Veterans Confined to Wheelchairs.

196.095 - Exemption for a Licensed Child Care Facility Operating in an Enterprise Zone.

196.101 - Exemption for Totally and Permanently Disabled Persons.

196.102 - Exemption for Certain Totally and Permanently Disabled First Responders; Surviving Spouse Carryover.

196.111 - Property Appraisers May Notify Persons Entitled to Homestead Exemption; Publication of Notice; Costs.

196.121 - Homestead Exemptions; Forms.

196.131 - Homestead Exemptions; Claims.

196.141 - Homestead Exemptions; Duty of Property Appraiser.

196.151 - Homestead Exemptions; Approval, Refusal, Hearings.

196.161 - Homestead Exemptions; Lien Imposed on Property of Person Claiming Exemption Although Not a Permanent Resident.

196.171 - Homestead Exemptions; City Officials.

196.173 - Exemption for Deployed Servicemembers.

196.181 - Exemption of Household Goods and Personal Effects.

196.182 - Exemption of Renewable Energy Source Devices.

196.183 - Exemption for Tangible Personal Property.

196.185 - Exemption of Inventory.

196.192 - Exemptions From Ad Valorem Taxation.

196.193 - Exemption Applications; Review by Property Appraiser.

196.194 - Value Adjustment Board; Notice; Hearings; Appearance Before the Board.

196.195 - Determining Profit or Nonprofit Status of Applicant.

196.196 - Determining Whether Property Is Entitled to Charitable, Religious, Scientific, or Literary Exemption.

196.1961 - Exemption for Historic Property Used for Certain Commercial or Nonprofit Purposes.

196.197 - Additional Provisions for Exempting Property Used by Hospitals, Nursing Homes, and Homes for Special Services.

196.1975 - Exemption for Property Used by Nonprofit Homes for the Aged.

196.1976 - Provisions of Ss. 196.197(1) or (2) and 196.1975; Severability.

196.1977 - Exemption for Property Used by Proprietary Continuing Care Facilities.

196.1978 - Affordable Housing Property Exemption.

196.198 - Educational Property Exemption.

196.1983 - Charter School Exemption From Ad Valorem Taxes.

196.1985 - Labor Organization Property Exemption.

196.1986 - Community Centers Exemption.

196.1987 - Biblical History Display Property Exemption.

196.199 - Government Property Exemption.

196.1993 - Certain Agreements With Local Governments for Use of Public Property; Exemption.

196.1995 - Economic Development Ad Valorem Tax Exemption.

196.1996 - Economic Development Ad Valorem Tax Exemption; Effect of Ch. 94-136.

196.1997 - Ad Valorem Tax Exemptions for Historic Properties.

196.1998 - Additional Ad Valorem Tax Exemptions for Historic Properties Open to the Public.

196.1999 - Space Laboratories and Carriers; Exemption.

196.2001 - Not-for-Profit Sewer and Water Company Property Exemption.

196.2002 - Exemption for S. 501(c)(12) Not-for-Profit Water and Wastewater Systems.

196.202 - Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled.

196.24 - Exemption for Disabled Ex-Servicemember or Surviving Spouse; Evidence of Disability.

196.26 - Exemption for Real Property Dedicated in Perpetuity for Conservation Purposes.

196.28 - Cancellation of Delinquent Taxes Upon Lands Used for Road Purposes, Etc.

196.29 - Cancellation of Certain Taxes on Real Property Acquired by a County, School Board, Charter School Governing Board, or Community College District Board of Trustees.

196.295 - Property Transferred to Exempt Governmental Unit; Tax Payment Into Escrow; Taxes Due From Prior Years.

196.31 - Taxes Against State Properties; Notice.

196.32 - Executive Office of the Governor; Consent Required to Certain Assessments.