Florida Regulations 12D-7.0055: Exemption for Deployed Servicemembers
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(1) This rule applies to the exemption provided in Florida Statutes § 196.173, for servicemembers who receive a homestead exemption and who were deployed during the previous tax year. For the purposes of this rule the following definitions will apply:
(a) “”Servicemember”” means a member or former member of:
1. Any branch of the United States military or military reserves,
2. The United States Coast Guard or its reserves, or
3. The Florida National Guard.
(b) “”Deployed”” means:
1. On active duty,
2. Outside of the continental United States, Alaska or Hawaii, and
3. In support of a designated operation.
(c) “”Designated Operation”” means an operation designated by the Florida Legislature. The Department will annually provide all property appraisers with a list of operations which have been designated.
(2)(a) Application for this exemption must be made by March 1 of the year following the qualifying deployment. If the servicemember fails to make a timely application for this exemption, the property appraiser may grant the exemption on a late application if they believe circumstances warrant that it be granted. The servicemember may also petition the value adjustment board to accept the late application no later than 25 days after the mailing of the notice provided under Florida Statutes § 194.011(1)
(b) Application for this exemption must be made on Form DR-501M, Deployed Military Exemption Application (incorporated by reference in Fl. Admin. Code R. 12D-16.002).
(c) In addition to the application, the servicemember must submit to the property appraiser deployment orders or other proof of the qualifying deployment which includes the dates of that deployment and other information necessary to verify eligibility for this exemption. If the servicemember fails to include this documentation with the application, the property appraiser has the authority to request the needed documentation from the servicemember before denying the exemption.
(d) Application for this exemption may be made by:
1. The servicemember,
2. The servicemember’s spouse, if the homestead is held by the entireties or jointly with right of survivorship,
3. A person holding a power of attorney or other authorization under chapter 709, F.S., or
4. The personal representative of the servicemember’s estate.
(3) After receiving an application for this exemption, the property appraiser must consider the application within 30 days of its receipt or within 30 days of the notice of qualifying deployment, whichever is later. If the application is denied in whole or in part, the property appraiser must send a notice of disapproval to the taxpayer no later than July 1, citing the reason for the disapproval. The notice of disapproval must also advise the taxpayer of the right to appeal the decision to the value adjustment board.
(4) This exemption will apply only to the portion of the property which is the homestead of the deployed servicemember or servicemembers.
(5) The percentage exempt under this exemption will be calculated as the number of days the servicemember was deployed during the previous calendar year divided by the number of days in that year multiplied by 100.
(6) If the homestead property is owned by joint tenants with a right of survivorship or tenants by the entireties, the property may be granted multiple exemptions for deployed servicemembers. The following provisions will apply in the event that multiple servicemembers are applying for the exemption on the same homestead property:
(a) Each servicemember must make a separate application to the property appraiser listing the dates of their deployment.
(b) The property appraiser must separately calculate the exemption percentage for each servicemember.
(c) The property appraiser must then add the percentages exempt which were determined for each of the servicemembers who are joint tenants with rights of survivorship or tenants by the entirety before applying that percentage to the taxable value. In no event must the percentage exempt exceed 100%.
(7) When calculating exemptions and taxes due, the property appraiser must first apply the exemptions listed in Florida Statutes § 196.031(7), in the order specified, to produce school and county taxable values. The percentage exempt calculated under this exemption must then be applied to both taxable values producing final taxable values. The taxes due must then be calculated and the percentage discount for disabled veterans under Florida Statutes § 196.082, should then be applied.
(8) If the property is owned by either tenants in common or joint tenants without right of survivorship, the percentage discount allowed under this rule will only apply to the taxable value of the qualifying servicemembers’ interest in the property.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.082, 196.173, 213.05 FS. History-New 11-1-12.
Terms Used In Florida Regulations 12D-7.0055
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
- Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
1. Any branch of the United States military or military reserves,
2. The United States Coast Guard or its reserves, or
3. The Florida National Guard.
(b) “”Deployed”” means:
1. On active duty,
2. Outside of the continental United States, Alaska or Hawaii, and
3. In support of a designated operation.
(c) “”Designated Operation”” means an operation designated by the Florida Legislature. The Department will annually provide all property appraisers with a list of operations which have been designated.
(2)(a) Application for this exemption must be made by March 1 of the year following the qualifying deployment. If the servicemember fails to make a timely application for this exemption, the property appraiser may grant the exemption on a late application if they believe circumstances warrant that it be granted. The servicemember may also petition the value adjustment board to accept the late application no later than 25 days after the mailing of the notice provided under Florida Statutes § 194.011(1)
(b) Application for this exemption must be made on Form DR-501M, Deployed Military Exemption Application (incorporated by reference in Fl. Admin. Code R. 12D-16.002).
(c) In addition to the application, the servicemember must submit to the property appraiser deployment orders or other proof of the qualifying deployment which includes the dates of that deployment and other information necessary to verify eligibility for this exemption. If the servicemember fails to include this documentation with the application, the property appraiser has the authority to request the needed documentation from the servicemember before denying the exemption.
(d) Application for this exemption may be made by:
1. The servicemember,
2. The servicemember’s spouse, if the homestead is held by the entireties or jointly with right of survivorship,
3. A person holding a power of attorney or other authorization under chapter 709, F.S., or
4. The personal representative of the servicemember’s estate.
(3) After receiving an application for this exemption, the property appraiser must consider the application within 30 days of its receipt or within 30 days of the notice of qualifying deployment, whichever is later. If the application is denied in whole or in part, the property appraiser must send a notice of disapproval to the taxpayer no later than July 1, citing the reason for the disapproval. The notice of disapproval must also advise the taxpayer of the right to appeal the decision to the value adjustment board.
(4) This exemption will apply only to the portion of the property which is the homestead of the deployed servicemember or servicemembers.
(5) The percentage exempt under this exemption will be calculated as the number of days the servicemember was deployed during the previous calendar year divided by the number of days in that year multiplied by 100.
(6) If the homestead property is owned by joint tenants with a right of survivorship or tenants by the entireties, the property may be granted multiple exemptions for deployed servicemembers. The following provisions will apply in the event that multiple servicemembers are applying for the exemption on the same homestead property:
(a) Each servicemember must make a separate application to the property appraiser listing the dates of their deployment.
(b) The property appraiser must separately calculate the exemption percentage for each servicemember.
(c) The property appraiser must then add the percentages exempt which were determined for each of the servicemembers who are joint tenants with rights of survivorship or tenants by the entirety before applying that percentage to the taxable value. In no event must the percentage exempt exceed 100%.
(7) When calculating exemptions and taxes due, the property appraiser must first apply the exemptions listed in Florida Statutes § 196.031(7), in the order specified, to produce school and county taxable values. The percentage exempt calculated under this exemption must then be applied to both taxable values producing final taxable values. The taxes due must then be calculated and the percentage discount for disabled veterans under Florida Statutes § 196.082, should then be applied.
(8) If the property is owned by either tenants in common or joint tenants without right of survivorship, the percentage discount allowed under this rule will only apply to the taxable value of the qualifying servicemembers’ interest in the property.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.001, 196.031, 196.082, 196.173, 213.05 FS. History-New 11-1-12.