FL S7052

Expands the list of qualifying military operations for the deployed servicemember ad valorem tax exemption to include 15 operations, adding Operation Joint Guardian, Operation Octave Shield, Operation Trans-Sahara Counterterrorism Partnership, Operation Nomad Shadow, Operation U.S. Airstrikes Al Qaeda in Somalia, Operation Objective Voice, Operation Georgia Deployment Program, Operation Copper Dune, Operation Observant Compass, Operation Juniper Shield, and Operation Inherent Resolve (begun August 8, 2014).

Removes Operation Iraqi Freedom from the list of qualifying operations.

Establishes an extended deadline of June 1, 2015 for servicemembers to file applications for the additional tax exemption for qualifying deployments during the 2014 calendar year.

Allows property appraisers to grant late exemptions filed within 25 days of receiving the 2015 assessment notice if the applicant demonstrates extenuating circumstances preventing timely filing.

Permits applicants denied late exemptions to petition the value adjustment board without paying a filing fee, with the board authorized to grant the exemption upon finding extenuating circumstances warrant it.