Amendment 9

Title on Ballot: Homestead Property Tax Exemption for Surviving Spouse of Military Veteran or First Responder

Sponsor/Originator: The Florida Legislature

What it would do:

This would grant a full property tax exemption to the surviving spouses of military veterans who die while on active duty and to the surviving spouses of first responders who die in the line of duty.

If You Vote Yes:

A “yes” vote means you want the state to grant the full homestead exemption to the surviving spouses.

If You Vote No:

A “no” vote means you do not want the state to grant the full homestead exemption.

Click here to visit the Florida Division of Elections Background on Amendment 9 (including full text of the amendment)

Summary of Amendment (from Division of Elections site):

Proposing an amendment to the State Constitution to authorize the Legislature to provide by general law ad valorem homestead property tax relief to the surviving spouse of a military veteran who died from service- connected causes while on active duty or to the surviving spouse of a first responder who died in the line of duty. The amendment authorizes the Legislature to totally exempt or partially exempt such surviving spouse’s homestead property from ad valorem taxation. The amendment defines a first responder as a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. This amendment shall take effect January 1, 2013.

Arguments for:

It helps the families left behind when a veteran or first responder dies in service to his country or community.

Arguments against:

It takes a bite out of the tax revenues schools and local governments need to provide services.

Should the spouses of military veterans and first responders killed in the line of duty be exempt from paying property taxes?

Amendment 9 grants full homestead property tax relief to the surviving spouses of military veterans who die from service-connected causes while on active duty, and to the surviving spouses of police, firefighters and other first responders who die in the line of duty. In short, the surviving spouses will not pay property taxes.

For a spouse to be eligible, the deceased veteran or first responder must have been a permanent resident of Florida as of Jan. 1 of the year they died. First responders are defined as law enforcement officers, correctional officers, firefighters, emergency medical technicians and paramedics. The proposed amendment covers full-time, part-time and volunteer first responders.

Surviving spouses of veterans or first responders who died years ago can apply for eligibility retroactively if Amendment 9 passes, although the tax relief is for future taxes only; they will not receive refunds for any past taxes paid.

The state estimates that this amendment, if passed, would reduce local school and government tax revenues by about $600,000 statewide in the first year it is in effect. The measure won unanimous approval in the House and Senate. There is no organized opposition. Like all amendments, passage requires the approval of 60 percent or more of the voters. If approved, the measure becomes effective Jan. 1, 2013.

History

State law has granted this property tax exemption to eligible military spouses since 1997. However, the exemption was never enshrined in the state Constitution. If passed, this proposed amendment enshrines that exemption in the state Constitution.

Over a two-year span in 2010 and 2011, two dozen Florida law enforcement officers were killed in the line of duty. This amendment is meant to recognize the sacrifice of first responders by extending the same tax relief to their surviving spouses that is currently offered to the surviving spouses of military veterans who died while on active duty.

A joint resolution authorizing the Legislature to grant a total or partial exemption to the surviving spouses passed in February 2012. A subsequent bill passed by the Legislature requires the full exemption be granted, which is what eligible spouses will receive if Amendment 9 passes.

‘In The Line of Duty’

For the spouse of a first responder to be eligible, the first responder must have died while “in the line of duty,” which is defined under this proposed Amendment as:

- While engaging in law enforcement;
- While performing an activity relating to fire suppression and prevention;
- While responding to a hazardous material emergency;
- While performing rescue activity;
- While providing emergency medical services;
- While performing disaster relief activity;
- While otherwise engaging in emergency response activity;
- While engaging in a training exercise related to any of the above events or activities if the training has been authorized by the employer.

Under the proposed amendment, “a heart attack or stroke that causes death or causes an injury resulting in death must occur within 24 hours after an event or activity…and must be directly and proximately caused by the event or activity in order to be considered as having occurred in the line of duty.” The bill requires surviving spouses to obtain a letter from the state or appropriate government entity certifying the death occurred while in the line of duty.

Portability

The exemption applies for as long as the spouse holds the title to the homestead, is a permanent resident of the homestead, and does not remarry. If the property is sold, the surviving spouse can transfer the exemption to a new primary residence.

Economic Impact

Without knowing how many surviving spouses may be eligible in any given year, it is difficult to calculate the economic impact on property tax revenues with certainty. However, the state Revenue Estimating Conference estimates that this amendment, if passed, would reduce local school and government tax revenues by about $600,000 statewide in the first year it is in effect.

IF YOU VOTE YES: