Florida Senate - 2016                                     SB 160
       By Senator Gaetz
       1-00242-16                                             2016160__
    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
   14         date.
   16  Be It Enacted by the Legislature of the State of Florida:
   18         Section 1. Subsection (2) of section 196.173, Florida
   19  Statutes, is amended to read:
   20         196.173 Exemption for deployed servicemembers.—
   21         (2) The exemption is available to servicemembers who were
   22  deployed during the preceding calendar year on active duty
   23  outside the continental United States, Alaska, or Hawaii in
   24  support of any of the following operations:
   25         (a) Operation Joint Guardian, which began on June 12, 1999.
   26         (b) Operation Octave Shield, which began in 2000.
   27         (c)(a) Operation Noble Eagle, which began on September 15,
   28  2001.;
   29         (d)(b) Operation Enduring Freedom, which began on October
   30  7, 2001.;
   31         (c) Operation Iraqi Freedom, which began on March 19, 2003,
   32  and ended on August 31, 2010;
   33         (e) Operation Trans-Sahara Counterterrorism Partnership,
   34  which began in June 2005.
   35         (f) Operation Nomad Shadow, which began in 2007.
   36         (g) Operation U.S. Airstrikes Al Qaeda in Somalia, which
   37  began in January 2007.
   38         (h) Operation Objective Voice, which began in 2009.
   39         (i) Operation Georgia Deployment Program, which began in
   40  August 2009.
   41         (j) Operation Copper Dune, which began in 2010.
   42         (k)(d) Operation New Dawn, which began on September 1,
   43  2010, and ended on December 15, 2011.; or
   44         (l)(e) Operation Odyssey Dawn, which began on March 19,
   45  2011, and ended on October 31, 2011.
   46         (m) Operation Observant Compass, which began in October
   47  2011.
   48         (n) Operation Juniper Shield, which began in 2013.
   49         (o) Operation Inherent Resolve, which began on August 8,
   50  2014.
   52  The Department of Revenue shall notify all property appraisers
   53  and tax collectors in this state of the designated military
   54  operations.
   55         Section 2. Application deadline for additional ad valorem
   56  tax exemption under s. 196.173, Florida Statutes, for 2014
   57  qualifying deployments.
   58         (1) Notwithstanding the application deadline in s.
   59  196.173(5), Florida Statutes, the deadline for an applicant to
   60  file an application with the property appraiser for an
   61  additional ad valorem tax exemption for a qualifying deployment
   62  during the 2014 calendar year is June 1, 2016.
   63         (2) If an application is not timely filed under subsection
   64  (1), a property appraiser may grant the exemption if:
   65         (a) The applicant files an application for the exemption on
   66  or before the 25th day after the mailing by the property
   67  appraiser during the 2016 calendar year of the notice required
   68  under s. 194.011(1), Florida Statutes;
   69         (b) The applicant is qualified for the exemption; and
   70         (c) The applicant produces sufficient evidence, as
   71  determined by the property appraiser, which demonstrates that
   72  the applicant was unable to apply for the exemption in a timely
   73  manner or otherwise demonstrates extenuating circumstances that
   74  warrant granting the exemption.
   75         (3) If the property appraiser denies an application under
   76  subsection (2), the applicant may file, pursuant to s.
   77  194.011(3), Florida Statutes, a petition with the value
   78  adjustment board which requests that the exemption be granted.
   79  Such petition must be filed on or before the 25th day after the
   80  mailing by the property appraiser during the 2016 calendar year
   81  of the notice required under s. 194.011(1), Florida Statutes.
   82  Notwithstanding s. 194.013, Florida Statutes, the eligible
   83  servicemember is not required to pay a filing fee for such
   84  petition. Upon review of the petition, the value adjustment
   85  board may grant the exemption if the applicant is qualified for
   86  the exemption and demonstrates extenuating circumstances, as
   87  determined by the board, which warrant granting the exemption.
   88         Section 3. This act shall take effect upon becoming a law,
   89  and first applies to ad valorem tax rolls for 2015.