FL S0160

Expands the list of qualifying military operations for ad valorem tax exemptions from 5 to 17, adding operations such as Joint Task Force Bravo (1995), Joint Guardian (1999), Inherent Resolve (2014), and Freedom's Sentinel (2015)

Extends exemption eligibility to servicemembers deployed in support of subordinate operations connected to any designated main operation

Sets June 1, 2016 deadline for filing applications for the 2016 tax year, allowing servicemembers to include qualifying deployment days from both 2014 and 2015 calendar years in their exemption calculation

Allows property appraisers to grant late exemption applications filed within 25 days of the 2016 property notice mailing if applicants demonstrate extenuating circumstances, with free appeal rights to the value adjustment board if denied

Provides tax refunds for 2015 to servicemembers who were on qualifying deployments for more than 365 days during 2014-2015, calculated proportionally based on excess days beyond 365