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Exemptions for Members of the Armed Forces
Property Tax Exemption for Deployed Servicemembers
The Florida Legislature enacted implementing legislation (Florida Statute 196.173) for the Deployed Servicemember Exemption in 2011. The exemption is available each year for servicemembers who received a homestead exemption and were deployed during the preceding calendar year on certain designated operations.
A servicemember is defined as a member or former member of any branch of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard.
'Deployed' in the preceding calendar year is defined as a servicemember deployed outside the continental United States, Alaska, or Hawaii in support of designated active military operations. The last designated operations for the exemption included:
- 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 June 2011;
- Operation Inherent Resolve, which began in August, 8, 2014;
- Operation Atlantic Resolve, which began on 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 Pacific Eagle, which began in September 2017;
- Operation Martillo, which began in January 2012;
- Operation Enduring Freedom- Horn of Africa , which began in January 2015;
- European Reassurance Initiative/European Deterrence Initiative, which began in 2014
The percent of the taxable value that is exempt for the current year is determined by the percent of time during the last year when the servicemember was deployed on a designated operation.
To apply, complete the application form and submit it along with proof of the qualifying deployment(s) which includes dates of the deployment and other information necessary to verify eligibility for the exemption such as a letter from the servicemember's administrative officer. You may e-mail your application and supporting information to pacustserv@coj.net, fax it to (904) 255-7963, or hand deliver or mail it to the Customer Service/Exemptions Division at 231 East Forsyth Street, Suite 260, Jacksonville, Florida 32202.
The deadline to timely file is March 1. Servicemembers whose deployment spans over two calendar years must apply each year. This exemption is not automatically renewed.
Late applications are accepted March 2 through the 25th day following the mailing of the Notices of Proposed Property Taxes in mid-August. If you have any questions, please call (904) 255-5900.
Homestead Renewal
If you have homestead exemption in Duval County and receive orders to transfer you must provide the Property Appraiser's Customer Service/Exemptions Division with a copy of your Military Orders and a valid mailing address. This information is required for renewal of your homestead exemption. It is only needed if you are transferred away and intend to maintain your Duval County home as your permanent Florida residence.
Also, Florida law allows you, as a member of the Armed Forces, to rent your residence in your absence without loss of your homestead exemption.
§196.071, FL Statutes, 'Homestead exemptions; claims by members of armed forces. -- Every person who is entitled to homestead exemption in this state and who is serving in any branch of the Armed Forces of the United States, shall file a claim for such exemption as required by law, either in person, or, if by reason of such service he or she is unable to file such claim in person he or she may file such claim through his or her next of kin or through any other person he or she may duly authorize in writing to file such claim.'