Florida Statutes Chapter 185 — MUNICIPAL POLICE PENSIONS

From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

Title XII

• § 185.01 — Legislative declaration.
• § 185.015 — Short title.
• § 185.02 — Definitions.
• § 185.03 — Municipal police officers’ retirement trust funds; creation; applicability of provisions; participation by public safety officers.
• § 185.04 — Actuarial deficits not state obligations.
• § 185.05 — Board of trustees; members; terms of office; meetings; legal entity; costs; attorney’s fees.
• § 185.06 — General powers and duties of board of trustees.
• § 185.061 — Use of annuity or insurance policies.
• § 185.07 — Creation and maintenance of fund.
• § 185.08 — State excise tax on casualty insurance premiums authorized; procedure.
• § 185.085 — Determination of local premium tax situs.
• § 185.09 — Report of premiums paid; date tax payable.
• § 185.10 — Department of Revenue and Division of Retirement to keep accounts of deposits; disbursements.
• § 185.105 — Police and Firefighters’ Premium Tax Trust Fund.
• § 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; penalty.
• § 185.16 — Requirements for retirement.
• § 185.161 — Optional forms of retirement income.
• § 185.162 — Beneficiaries.
• § 185.18 — Disability retirement.
• § 185.185 — False, misleading, or fraudulent statements made to obtain public retirement benefits prohibited; penalty.
• § 185.19 — Separation from municipal service; refunds.
• § 185.191 — Lump-sum payment of small retirement income.
• § 185.21 — Death prior to retirement; refunds of contributions or payment of death benefits.
• § 185.221 — Annual report to Division of Retirement; actuarial valuations.
• § 185.23 — Duties of Division of Retirement; rulemaking authority; investments by State Board of Administration.
• § 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.
• § 185.341 — Discrimination in benefit formula prohibited; restrictions regarding designation of joint annuitants.
• § 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; benefits payable.
• § 185.39 — Applicability.
• § 185.50 — Retiree health insurance subsidy.
• § 185.60 — Optional participation.