Deployed Military Personnel Exemption

Homestead Ad Valorem Tax Exemption for Deployed Military Personnel

In the closing week of this year’s legislative session, a bill (HB 1141) was approved by both houses of the Florida Legislature and was signed by the governor on May 31, 2010.

This bill provides an additional homestead property tax exemption for members of the U.S. military or military reserves, the United States Coast Guard or its reserves who receive a homestead exemption and were deployed in the previous year on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the Legislature.

The exemption amount will be based upon the number of days in the previous calendar year that the person was deployed. The Legislation identified the qualifying deployments as Operation Enduring Freedom, Operation Iraqi Freedom and Operation New Dawn. The preceding calendar year is 1/1/2010-12/31/2010.

The applying service member will be required to complete an application and show proof of deployment, including beginning and ending dates from the Veteran’s Administration or military branch.  A timely application should be filed by June 1, however, Pursuant to Florida Statute 196.011 (8), the Nassau County Property Appraiser’s office will be accepting applications on or before the 25^th day following the mailing of the proposed tax bills (TRIM notices).