Deployed Military Service Member Exemption

§ 196.173, F.S. grants an additional ad valorem tax exemption on the homestead of servicemembers who were deployed in the preceding calendar year on active duty outside the continental United States, Alaska or Hawaii in support of the following operations:

• Operation Joint Task Force Bravo, which began in 1995.
• Operation Joint Guardian, which began on June 12, 1999.
• Operation Noble Eagle, which began on September 15, 2001.
• Operations in the Balkans, which began in 2004.
• Operation Nomad Shadow, which began in 2007.
• Operation U.S. Airstrikes Al Qaeda in Somalia, which began in January 2007.
• Operation Copper Dune, which began in 2009.
• Operation Georgia Deployment Program, which began in August 2009.
• Operation Spartan Shield, which began in June 2011.
• Operation Inherent Resolve, which began on August 8, 2014.
• Operation Atlantic Resolve, which began in April 2014.
• Operation Freedom’s Sentinel, which began on January 1, 2015.
• Operation Resolute Support, which began in January 2015.
• Operation Juniper Shield, which began in February 2007.
• Operation Martillo, which began in  January 2012.
• Operation Pacific Eagle, which began in September 2017.
• Operation Enduring Freedom-Horn of Africa, which began January 2015.
• European Reassurance Initiative (ERI)/European Deterrence Initiative (EDI), which began in 2014.

A copy of the servicemember's Deployment Order, listing deployment dates, must accompany the application. Additional documentation may be required if Deployment Order does not include beginning and ending date of deployment.

The following persons may file the Deployed Military Property Tax Exemption application:

• The servicemember
• The servicemember's spouse
• The servicemember's power of attorney
• Personal representative of the servicemember's estate

A servicemember may be a member or former member of any branch of the United States military or military services, the United States Coast Guard or its reserves, or the Florida National Guard.

This exemption does not renew automatically every year. Deployed servicemembers are required to apply each year as the number of days deployed on the prior year will vary.

How does the exemption work?

Deployed servicemembers are required to apply each year for this exemption. It is not a fixed amount; rather it is based on the ratio of deployed days to calendar days in the previous year. The ratio will be used to reduce the taxable value of the applicants homestead property in addition to any other exemptions they currently receive. The example below illustrates how the exemption is calculated:

• Taxable value before Deployed Military exemption = $100,000
• Servicemember deployed for 146 days; 146 / 365 = 40%
• Deployed Military exemption = $100,000 x 40% = $40,000
• Taxable value after Deployed Military exemption $60,000

Background

Amendment 2, (see text below) passed by Florida voters in November, 2010, created an additional property tax exemption for certain deployed members of the US military. The Legislature enacted implementing legislation, CS/HB 1141, in its recent session and the Governor signed the bill on May 28, 2012.

Text of Amendment 2 to the Florida Constitution; Article 7 Section 3, “(g) By general law and subject to the conditions specified therein, each person who receives a homestead exemption as provided in section 6 of this article; who was a member of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard; and who was deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature shall receive an additional exemption equal to a percentage of the taxable value of his or her homestead property. The applicable percentage shall be calculated as the number of days during the preceding calendar year the person was deployed on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature divided by the number of days in that year.”