Bill Text: FL S7052 | 2015 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Ad Valorem Tax Exemption for Deployed Servicemembers
Spectrum: Committee Bill
Status: (Failed) 2015-04-28 - Died in Messages [S7052 Detail]
Download: Florida-2015-S7052-Introduced.html
Bill Title: Ad Valorem Tax Exemption for Deployed Servicemembers
Spectrum: Committee Bill
Status: (Failed) 2015-04-28 - Died in Messages [S7052 Detail]
Download: Florida-2015-S7052-Introduced.html
Florida Senate - 2015 SB 7052 By the Committee on Military and Veterans Affairs, Space, and Domestic Security 583-02394-15 20157052__ 1 A bill to be entitled 2 An act relating to an ad valorem tax exemption for 3 deployed servicemembers; amending s. 196.173, F.S.; 4 expanding the military operations that qualify a 5 servicemember deployed in support of such an operation 6 in the previous calendar year for an additional ad 7 valorem tax exemption; providing an extended deadline 8 and specifying procedures for filing an application 9 for such tax exemption for a qualifying deployment 10 during the 2014 calendar year; providing procedures to 11 appeal a denial by a property appraiser of an 12 application for such tax exemption; providing for 13 retroactive applicability providing an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Subsection (2) of section 196.173, Florida 18 Statutes, is amended to read: 19 196.173 Exemption for deployed servicemembers.— 20 (2) The exemption is available to servicemembers who were 21 deployed during the preceding calendar year on active duty 22 outside the continental United States, Alaska, or Hawaii in 23 support of any of the following operations: 24 (a) Operation Joint Guardian, which began on June 12, 1999. 25 (b) Operation Octave Shield, which began in 2000. 26 (c)(a)Operation Noble Eagle, which began on September 15, 27 2001.;28 (d)(b)Operation Enduring Freedom, which began on October 29 7, 2001.;30 (e)(c)Operation Iraqi Freedom, which began on March 19, 31 2003, and ended on August 31, 2010.;32 (f) Operation Trans-Sahara Counterterrorism Partnership, 33 which began in June 2005. 34 (g) Operation Nomad Shadow, which began in 2007. 35 (h) Operation U.S. Airstrikes Al Qaeda in Somalia, which 36 began in January 2007. 37 (i) Operation Objective Voice, which began in 2009. 38 (j) Operation Georgia Deployment Program, which began in 39 August 2009. 40 (k) Operation Copper Dune, which began in 2010. 41 (l)(d)Operation New Dawn, which began on September 1, 42 2010, and ended on December 15, 2011.; or43 (m)(e)Operation Odyssey Dawn, which began on March 19, 44 2011, and ended on October 31, 2011. 45 (n) Operation Observant Compass, which began in October 46 2011. 47 (o) Operation Juniper Shield, which began in 2013. 48 (p) Operation Inherent Resolve, which began on August 8, 49 2014. 50 51 The Department of Revenue shall notify all property appraisers 52 and tax collectors in this state of the designated military 53 operations. 54 Section 2. Application deadline for additional ad valorem 55 tax exemption under s. 196.173, Florida Statutes, for 2014 56 qualifying deployments.— 57 (1) Notwithstanding the application deadline in s. 58 196.173(5), Florida Statutes, the deadline for an applicant to 59 file an application with the property appraiser for an 60 additional ad valorem tax exemption for a qualifying deployment 61 during the 2014 calendar year is June 1, 2015. 62 (2) If an application is not timely filed under subsection 63 (1), a property appraiser may grant the exemption if: 64 (a) The applicant files an application for the exemption on 65 or before the 25th day after the mailing by the property 66 appraiser during the 2015 calendar year of the notice required 67 under s. 194.011(1), Florida Statutes; 68 (b) The applicant is qualified for the exemption; and 69 (c) The applicant produces sufficient evidence, as 70 determined by the property appraiser, which demonstrates that 71 the applicant was unable to apply for the exemption in a timely 72 manner or otherwise demonstrates extenuating circumstances that 73 warrant granting the exemption. 74 (3) If the property appraiser denies an application under 75 subsection (2), the applicant may file, pursuant to s. 76 194.011(3), Florida Statutes, a petition with the value 77 adjustment board which requests that the exemption be granted. 78 Such petition must be filed on or before the 25th day after the 79 mailing by the property appraiser during the 2015 calendar year 80 of the notice required under s. 194.011(1), Florida Statutes. 81 Notwithstanding s. 194.013, Florida Statutes, the eligible 82 servicemember is not required to pay a filing fee for such 83 petition. Upon reviewing the petition, the value adjustment 84 board may grant the exemption if the applicant is qualified for 85 the exemption and demonstrates extenuating circumstances, as 86 determined by the board, that warrant granting the exemption. 87 Section 3. This act shall take effect upon becoming a law, 88 and first applies to ad valorem tax rolls for 2015.