Law Enforcement & First Responder Exemptions

In order for you to qualify for the following additional exemptions, you must have a homestead exemption on your property.

Florida First Responders Exemption: This exemption was approved by Florida voters in the November 2016 general election and was finalized by the Florida Legislature and Governor spring 2017. It provides ad valorem tax relief equal to the total amount ad valorem taxes owed on 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, means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. There are a number of criteria required to qualify for this exemption, foremost, the first responder must have been employed by a Florida Agency when he or she was injured. The exemption carries over to the benefit of the surviving spouse who does not remarry.

For a complete list of qualifications for this exemption, click here. Also, please print out the following forms and have them filled out by the appropriate entities:

The filing deadline is March 1st. Late applications will be accepted until 5:00 p.m., September 14, 2018.

This exemption must be filed (and processed) in person at one of our Service Centers located throughout Palm Beach County. Click here for locations. All applicants must bring required documentation.

First Responder’s Surviving Spouse Exemption: A surviving spouse of first responders who died in the line of duty may be granted a total exemption on homestead property. See section 196.081, Florida Statutes. For more information, contact Exemption Services at 561.355.2866.