Florida Senate - 2016                        COMMITTEE AMENDMENT
       Bill No. SB 160
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  10/20/2015           .                                

       The Committee on Community Affairs (Brandes) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete lines 55 - 89
    4  and insert:
    5         Section 2. (1) Notwithstanding provisions in s. 196.173,
    6  Florida Statutes, to the contrary:
    7         (a) The deadline for an applicant to file an application
    8  with the property appraiser for an additional ad valorem tax
    9  exemption under s. 196.173, Florida Statutes, for the 2016 year
   10  is June 1, 2016.
   11         (b) For purposes of calculating the 2016 exemption for
   12  operations added by this act, a servicemember may include the
   13  number of days he or she was on qualifying deployments during
   14  the 2014 and 2015 calendar years as days he or she was on a
   15  qualifying deployment in the preceding calendar year.
   16         (2) If an application is not timely filed under subsection
   17  (1), a property appraiser may grant the exemption if:
   18         (a) The applicant files an application for the exemption on
   19  or before the 25th day after the mailing by the property
   20  appraiser during the 2016 calendar year of the notice required
   21  under s. 194.011(1), Florida Statutes;
   22         (b) The applicant is qualified for the exemption; and
   23         (c) The applicant produces sufficient evidence, as
   24  determined by the property appraiser, which demonstrates that
   25  the applicant was unable to apply for the exemption in a timely
   26  manner or otherwise demonstrates extenuating circumstances that
   27  warrant granting the exemption.
   28         (3) If the property appraiser denies an application under
   29  subsection (2), the applicant may file, pursuant to s.
   30  194.011(3), Florida Statutes, a petition with the value
   31  adjustment board which requests that the exemption be granted.
   32  Such petition must be filed on or before the 25th day after the
   33  mailing by the property appraiser during the 2016 calendar year
   34  of the notice required under s. 194.011(1), Florida Statutes.
   35  Notwithstanding s. 194.013, Florida Statutes, the eligible
   36  servicemember is not required to pay a filing fee for such
   37  petition. Upon review of the petition, the value adjustment
   38  board may grant the exemption if the applicant is qualified for
   39  the exemption and demonstrates extenuating circumstances, as
   40  determined by the board, which warrant granting the exemption.
   41         (4) A servicemember may receive a refund of taxes paid for
   42  the 2015 tax year if he or she was on qualifying deployments
   43  during the 2014 and 2015 calendar years for more than 365 days.
   44  The amount of the refund is equal to the taxes paid on the
   45  servicemember’s homestead in 2015 multiplied by the number of
   46  days in excess of 365 that the servicemember was on qualifying
   47  deployments during the 2014 and 2015 calendar years, divided by
   48  365.
   49         Section 3. This act shall take effect upon becoming a law,
   50  and first applies to ad valorem tax rolls for 2016.
   52  ================= T I T L E  A M E N D M E N T ================
   53  And the title is amended as follows:
   54         Delete lines 10 - 12
   55  and insert:
   56         during the 2014 and 2015 calendar years; providing
   57         procedures to appeal a denial by a property appraiser
   58         of an application for such tax exemption; providing
   59         refund procedures for servicemembers who were on
   60         qualifying deployments for more than 365 days during
   61         the 2014 and 2015 calendar years; providing for