FL H7097

Revises definitions of "assessed value of property" and "complete submission of the rolls" for ad valorem tax purposes, updating references to electronic submission instead of computer tape

Requires value adjustment board hearings to be rescheduled if not commenced within 2 hours of scheduled time (reduced from previous 4-hour window), and petitioners must receive at least 25 days notice before hearings

Allows veterans and disabled persons to apply for ad valorem tax exemptions before receiving federal documentation, with refunds of excess taxes paid limited to a 4-year period upon receipt of documentation

Expands the deployed servicemember tax exemption to include Operation Noble Eagle (beginning September 15, 2001) and Operation Odyssey Dawn (March 19, 2011 to October 31, 2011)

Establishes that rental of all or substantially all of a homestead dwelling constitutes abandonment of homestead exemption, and provides that municipal property used as an essential ancillary function of certain facilities is exempt from ad valorem taxation