Florida Senate - 2016                              CS for SB 160
       By the Committee on Community Affairs; and Senator Gaetz
       578-00905A-16                                          2016160c1
    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 and 2015 calendar years; providing
   11         procedures to appeal a denial by a property appraiser
   12         of an application for such tax exemption; providing
   13         refund procedures for servicemembers who were on
   14         qualifying deployments for more than 365 days during
   15         the 2014 and 2015 calendar years; providing for
   16         retroactive applicability; providing an effective
   17         date.
   19  Be It Enacted by the Legislature of the State of Florida:
   21         Section 1. Subsection (2) of section 196.173, Florida
   22  Statutes, is amended to read:
   23         196.173 Exemption for deployed servicemembers.—
   24         (2) The exemption is available to servicemembers who were
   25  deployed during the preceding calendar year on active duty
   26  outside the continental United States, Alaska, or Hawaii in
   27  support of any of the following operations:
   28         (a) Operation Joint Guardian, which began on June 12, 1999.
   29         (b) Operation Octave Shield, which began in 2000.
   30         (c)(a) Operation Noble Eagle, which began on September 15,
   31  2001.;
   32         (d)(b) Operation Enduring Freedom, which began on October
   33  7, 2001.;
   34         (c) Operation Iraqi Freedom, which began on March 19, 2003,
   35  and ended on August 31, 2010;
   36         (e) Operation Trans-Sahara Counterterrorism Partnership,
   37  which began in June 2005.
   38         (f) Operation Nomad Shadow, which began in 2007.
   39         (g) Operation U.S. Airstrikes Al Qaeda in Somalia, which
   40  began in January 2007.
   41         (h) Operation Objective Voice, which began in 2009.
   42         (i) Operation Georgia Deployment Program, which began in
   43  August 2009.
   44         (j) Operation Copper Dune, which began in 2010.
   45         (k)(d) Operation New Dawn, which began on September 1,
   46  2010, and ended on December 15, 2011.; or
   47         (l)(e) Operation Odyssey Dawn, which began on March 19,
   48  2011, and ended on October 31, 2011.
   49         (m) Operation Observant Compass, which began in October
   50  2011.
   51         (n) Operation Juniper Shield, which began in 2013.
   52         (o) Operation Inherent Resolve, which began on August 8,
   53  2014.
   55  The Department of Revenue shall notify all property appraisers
   56  and tax collectors in this state of the designated military
   57  operations.
   58         Section 2. (1) Notwithstanding provisions in s. 196.173,
   59  Florida Statutes, to the contrary:
   60         (a) The deadline for an applicant to file an application
   61  with the property appraiser for an additional ad valorem tax
   62  exemption under s. 196.173, Florida Statutes, for the 2016 year
   63  is June 1, 2016.
   64         (b) For purposes of calculating the 2016 exemption for
   65  operations added by this act, a servicemember may include the
   66  number of days he or she was on qualifying deployments during
   67  the 2014 and 2015 calendar years as days he or she was on a
   68  qualifying deployment in the preceding calendar year.
   69         (2) If an application is not timely filed under subsection
   70  (1), a property appraiser may grant the exemption if:
   71         (a) The applicant files an application for the exemption on
   72  or before the 25th day after the mailing by the property
   73  appraiser during the 2016 calendar year of the notice required
   74  under s. 194.011(1), Florida Statutes;
   75         (b) The applicant is qualified for the exemption; and
   76         (c) The applicant produces sufficient evidence, as
   77  determined by the property appraiser, which demonstrates that
   78  the applicant was unable to apply for the exemption in a timely
   79  manner or otherwise demonstrates extenuating circumstances that
   80  warrant granting the exemption.
   81         (3) If the property appraiser denies an application under
   82  subsection (2), the applicant may file, pursuant to s.
   83  194.011(3), Florida Statutes, a petition with the value
   84  adjustment board which requests that the exemption be granted.
   85  Such petition must be filed on or before the 25th day after the
   86  mailing by the property appraiser during the 2016 calendar year
   87  of the notice required under s. 194.011(1), Florida Statutes.
   88  Notwithstanding s. 194.013, Florida Statutes, the eligible
   89  servicemember is not required to pay a filing fee for such
   90  petition. Upon review of the petition, the value adjustment
   91  board may grant the exemption if the applicant is qualified for
   92  the exemption and demonstrates extenuating circumstances, as
   93  determined by the board, which warrant granting the exemption.
   94         (4) A servicemember may receive a refund of taxes paid for
   95  the 2015 tax year if he or she was on qualifying deployments
   96  during the 2014 and 2015 calendar years for more than 365 days.
   97  The amount of the refund is equal to the taxes paid on the
   98  servicemember’s homestead in 2015 multiplied by the number of
   99  days in excess of 365 that the servicemember was on qualifying
  100  deployments during the 2014 and 2015 calendar years, divided by
  101  365.
  102         Section 3. This act shall take effect upon becoming a law,
  103  and first applies to ad valorem tax rolls for 2016.