Senate Bill No. 2253 - Summary

• Creates a property tax exemption for servicemembers called to federal active duty service, providing a reduction in taxable homestead valuation equal to 100 percent of the homestead value multiplied by the percentage of days on active duty during the taxable year, capped at $4,500.

• Requires claims to be accompanied by deployment orders and, if deployment has ended, a DD Form 214 certificate of release or discharge; claims may be filed by the servicemember, spouse, or legal representative.

• Limits multiple servicemembers residing together to only one exemption between them if spouses or dependents; co-owners who are not spouses or dependents may each claim a percentage equal to their ownership interests.

• Defines "federal active duty service" as military service of 90 or more days during the taxable year under a valid federal service order for National Guard, reserve armed services members, or Coast Guard reserves for combat, contingency, peacekeeping, temporary duty, or remote tour assignments unaccompanied by family.

• Effective for taxable years beginning after December 31, 2012.