FL H7023

Expands the list of qualifying military operations for servicemembers to receive an additional ad valorem tax exemption on homestead property, adding nine new operations including Operation Inherent Resolve (began August 8, 2014), Operation Atlantic Resolve (began April 2014), Operation Freedom's Sentinel (began January 1, 2015), Operation Resolute Support (began January 2015), and Operation Spartan Shield (began June 2011), among others.

Adds new subsection (3) to section 196.173 to allow servicemembers deployed on subordinate operations under main designated operations to also qualify for the exemption.

Sets June 1, 2016 as the deadline for filing exemption applications for the 2016 tax year, with procedures allowing late filing up to 25 days after property appraiser notice if applicant demonstrates inability to file timely or extenuating circumstances.

Establishes appeal procedures through the value adjustment board for denied exemption applications, with no filing fee required for eligible servicemembers filing such petitions.

Provides refund of 2015 taxes for servicemembers who were on qualifying deployments for more than 365 days during 2014 and 2015 calendar years, with refund amount calculated based on excess days deployed.