Florida Statutes
Fla. Stat. § 185.25 (2025)
Exemption from tax and execution.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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185.25 Exemption from tax and execution.—For any municipality, chapter plan, local law municipality, or local law plan under this chapter, the pensions, annuities, or any other benefits accrued or accruing to any person under any municipality, chapter plan, local law municipality, or local law plan under the provisions of this chapter and the accumulated contributions and the cash securities in the funds created under this chapter are 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.
Notes of Decisions
Cited in 12
cases (1 in the last 5 years), 1972–2026 · leading case: In Re Wheat, 149 B.R. 1003 (Bankr. S.D. Florida 1992).
In Re Wheat, 149 B.R. 1003 (Bankr. S.D. Florida 1992). “25 (“Exemption from execution”) provides, with emphasis added: 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…”
Bd. of Trs. of Orlando Police Pension Plan v. Langford, 833 So. 2d 230 (Fla. 5th DCA 2002). “They point to section 15 of the city's pension plan and section 185.25, Florida Statutes, which apply to this pension plan.”
Carollo v. Carollo, 920 So. 2d 16 (Fla. 3d DCA 2004). “Accordingly, we remand this matter for recalculation of the distribution of the EORT, considering the actual amount Husband receives. QDRO Section 185.25, Florida Statutes, exempts municipality or local law plans and pensions from "execution or attachment or [from] any legal…”
Miami Police Relief & Pension Fund v. Tabas (In Re Florida Fund of Coral Gables, Ltd.), 335 B.R. 72 (11th Cir. 2005). “Fla. Stat. § 185.25 . The Florida Supreme Court has held that the money contributed to the Police Fund cannot be reached in an equity suit, under state law, by a private party who sues to recover the police officer’s pension in state court.”
Baron v. Bailey, 275 So. 2d 519 (Fla. 1973). “In these express circumstances, the trial judge was eminently correct in impressing a trust upon these funds (res) to the extent of the amount loaned in reliance upon the representations that petitioner had an interest in such proceeds which were obviously the only ones to which…”
Harrington v. Limbey (In Re Harrington), 70 B.R. 301 (Bankr. S.D. Florida 1987). “F.S. 185.25 “Exemption from execution” is an entirely different pension established for police officers and is funded by contributions of foreign casualty insurance companies.”
Rumler v. Rumler, 932 So. 2d 1165 (Fla. 2d DCA 2006). “Payment of Pension as Alimony The final judgment directed the Husband to pay a portion of his pension to the Wife as alimony because a municipal pension is not subject to equitable distribution by a qualified domestic relations order.”
Bailey v. Baron, 269 So. 2d 45 (Fla. 3d DCA 1972). “Fla.Stat. § 185.25, F.S.A., “Exemption from execution”, provides as follows: “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…”
In Re Kauffman, 299 B.R. 641 (Bankr. M.D. Fla. 2003). “The special act creating the pension and section 185.25 purport to make the benefits wholly ‘unassignable’, even to spouses, unless the award is for alimony or child support.”
Toby Palmer v. Suzanne Marie Palmer (Fla. 5th DCA 2026). “” Former Husband argues that under section 185.25, Florida Statutes, municipality pensions such as his are exempt from execution, attachment, or any legal process whatsoever; therefore, an IDO cannot be used by a trial court as a mechanism to equitably distribute this asset.”
Town of Davie Police Pension Fund v. Cummings & Bass, P.A., 576 So. 2d 1331 (Fla. 4th DCA 1991). “Section 185.25, Florida Statutes (1989); Section 13, Town of Davie City Ordinance 76-13.”
In re Marriage of Alvarez, 36 Fla. Supp. 2d 125 (Fla. Cir. Ct. 1989). “§ 185.25, which pertains to Municipal Police Oflicers Retirement Trust Fund, provides: “The pensions, annuities, or any other benefits accrued or accruing to any person under the provisions of this chapter .”
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