Florida Statutes
Fla. Stat. § 122.15 (2025)
Benefits exempt from taxes and execution.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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122.15 Benefits exempt from taxes and execution.—
(1) The pensions, annuities, or any other benefits accrued or accruing to any person under the provisions of this chapter and the accumulated contributions and the cash securities in the funds created under this chapter are hereby exempted from any state, county or municipal tax of the state and shall not be subject to execution or attachment or to any legal process whatsoever and shall be unassignable.
(2) This subsection shall have no effect upon this section except that the department may, upon written request from the retired member, deduct premiums for group hospitalization insurance from the retirement benefit paid such retired member.
Notes of Decisions
Cited in 3
cases, 1984–2003 · leading case: In Re Kauffman, 299 B.R. 641 (Bankr. M.D. Fla. 2003).
In Re Kauffman, 299 B.R. 641 (Bankr. M.D. Fla. 2003). “Are Debtor’s Rights Arising out of the Final Judgment Exempt? The final issue before the Court is whether Debtor’s rights arising out of the Final Judgment are exempt pursuant to Article 10, Section 4 of the Florida Constitution, Fla.”
White v. Bacardi, 446 So. 2d 150 (Fla. 3d DCA 1984). “There are no reported Florida cases which address this precise question. We have waded through many cases and statutes of other jurisdictions and find only a total absence of uniformity.”
In Re Turner, 261 B.R. 767 (Bankr. M.D. Fla. 2001). “This Plan under consideration certainly would not fit in any of the specifics set forth in this exemption; therefore, the claim of exemption based on this Statute equally cannot be recognized.”
— 122.15(1) — 2 cases
In Re Kauffman, 299 B.R. 641 (Bankr. M.D. Fla. 2003). “Are Debtor’s Rights Arising out of the Final Judgment Exempt? The final issue before the Court is whether Debtor’s rights arising out of the Final Judgment are exempt pursuant to Article 10, Section 4 of the Florida Constitution, Fla.”
White v. Bacardi, 446 So. 2d 150 (Fla. 3d DCA 1984). “There are no reported Florida cases which address this precise question. We have waded through many cases and statutes of other jurisdictions and find only a total absence of uniformity.”
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