Fla. Stat. 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.

Source: Section 185.25 — Exemption from tax and execution, https://www.­flsenate.­gov/Laws/Statutes/2024/0185.­25 (accessed Aug. 7, 2025).

185.01
Legislative declaration
185.02
Definitions
185.03
Municipal police officers’ retirement trust funds
185.04
Actuarial deficits not state obligations
185.05
Board of trustees
185.06
General powers and duties of board of trustees
185.07
Creation and maintenance of fund
185.08
State excise tax on casualty insurance premiums authorized
185.09
Report of premiums paid
185.10
Department of Revenue and Division of Retirement to keep accounts of deposits
185.11
Funds received by municipalities, deposit in retirement trust fund
185.12
Payment of excise tax credit on similar state excise or license tax
185.13
Failure of insurer to comply with chapter
185.015
Short title
185.16
Requirements for retirement
185.18
Disability retirement
185.19
Separation from municipal service
185.21
Death prior to retirement
185.23
Duties of Division of Retirement
185.25
Exemption from tax and execution
185.30
Depository for retirement fund
185.31
Municipalities and boards independent of other municipalities and boards and of each other
185.34
Disability in line of duty
185.35
Municipalities that have their own retirement plans for police officers
185.37
Termination of plan and distribution of fund
185.38
Transfer to another state retirement system
185.39
Applicability
185.50
Retiree health insurance subsidy
185.60
Optional participation
185.061
Use of annuity or insurance policies
185.085
Determination of local premium tax situs
185.105
Police and Firefighters’ Premium Tax Trust Fund
185.161
Optional forms of retirement income
185.162
Beneficiaries
185.185
False, misleading, or fraudulent statements made to obtain public retirement benefits prohibited
185.191
Lump-sum payment of small retirement income
185.221
Annual report to Division of Retirement
185.341
Discrimination in benefit formula prohibited

Current through Fall 2025

§ 185.25. Exemption from tax & execution's source at flsenate​.gov