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“Ask Lori…Parrish on Appraisal”

Broward County Property Appraiser Lori Parrish Answers Your Questions…

“New Tax Exemption for Deployed Service Members”

Dear Lori:

I am a retired Army officer and current realtor who works with active and retired military personnel. Last year a FloridaConstitutional Amendment passed, granting property tax breaks to deployed military personnel. The Amendment requires the legislature to pass implementing legislation. Do you have any information on the implementation of the Active Duty Military Exemption approved last year? It is a well deserved break for my military clients who have sacrificed so much.

D.M. Colonel, USA Retired (via email)

The Homestead Ad Valorem Tax Credit for Deployed Military Personnel, also known as Amendment 2, was approved by the voters in the November 2010 General Election. Amendment 2 provides an additional homestead property tax exemption for a member of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard who receives a Homestead Exemption and was deployed in the previous year on active duty outside the continental United States, Alaska, or Hawaii in support of a designated military operation.

The implementing legislation, HB 1141; passed unanimously and was approved by the governor. This legislation identifies the qualifying deployments as Enduring Freedom, Iraqi Freedom and New Dawn. Qualified service members shall receive an additional exemption equal to a percentage of the taxable value of his or her homestead property in the year following his or her deployment. The applicable percentage shall be calculated as the number of days in that year. For example, if a soldier were to be deployed in Afghanistan for six months, the exemption would apply to 50 percent of the following year’s ad valorem tax bill. For a three month deployment, a 25 percent exemption would be applied, and so on.

The applying service member will be required to complete an application identifying which of the three operations he or she was deployed to; the dates deployed during the preceding year; and proof of deployment. This exemption becomes effective for the 2011 assessment year. Both the application and exemption details are posted on our website at www.bcpa.net. The deadline to apply for this year is September 19, 2011.

Additional exemptions are also available for Veterans’ Service-Related Disability Exemption, Full Exemption for Service-Connected Total and Permanent Disability, and Exemption for Combat-Wounded Florida Disabled Veterans. If you believe you or a family member may be eligible for a Veteran’s Exemption, please visit our website at www.bcpa.net and click on “Homestead & Other Exemptions”, located on the top of the page and scroll down to the applicable exemption or contact our Customer Service Division at 954.357.6830.

Sincerely,

Lori Parrish, CFA

If you have a question for Lori, please email her at lori@bcpa.net or write to her at the Broward County Property Appraiser’s Office, 115 South Andrews Avenue, Room 111, and Fort Lauderdale, FL 33301. (6/11)

Robert L. Wolfe, Jr. CFE
Community Outreach Specialist II
954.357.6871 – office
954.357.8474 – fax
954.445.5732 – cell

rwolfe@bcpa.net

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