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A bill to be entitled

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An act relating to homestead property taxes; creating s.

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196.083, F.S.; providing for an ad valorem tax exemption

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on homestead property owned by a person on active military

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duty during the time that the person is deployed;

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providing application procedures; providing for the waiver

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of future taxes owed or reimbursement for taxes paid;

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providing penalties; providing a contingent effective

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date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Section 196.083, Florida Statutes, is created to

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read:

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     196.083 Exemption for deployed military

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personnel.--Pursuant to s. 6, Art. VII of the State Constitution,

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homestead property that is owned by any person who is on active

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duty, as defined in s. 250.01, is exempt from all ad valorem

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taxation while that person is deployed.

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     (1) An application for the exemption must be filed with the

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property appraiser on or before March 1 of the year following the

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year in which the deployment ended in the manner and form

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prescribed under s. 196.011. Persons whose deployment ended in

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2008, shall be given until March 1 of 2010 to file for the

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exemption.

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     (2) The application must identify the homestead property,

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where the deployment took place, the days of deployment, and the

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total number of deployment days, which, to qualify for the

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exemption, must be at least 60 days. Documentation supporting the

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claim of deployment must accompany the application.

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     (3) Upon receipt of the application and an examination of

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the documentation, the property appraiser shall verify the dates

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of deployment. If the property appraiser determines that the

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applicant is entitled to the exemption, the property appraiser

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shall calculate the reimbursement amount. The amount of the

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exemption for each year of deployment shall be equal to the total

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ad valorem taxes levied on the homestead for the applicable tax

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year, multiplied by a ratio equal to the number of days of

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deployment in that year, divided by the number of days in the

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year.

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     (4) The applicant may choose a waiver of current taxes owed

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or reimbursement for past taxes paid. Reimbursement must be paid

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within 30 days after the date of application.

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     (5) In addition to liability for payment of any taxes

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waived or reimbursement paid, any person who knowingly and

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willfully provides false information for the purpose of claiming

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the tax exemption under this section commits a misdemeanor of the

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first degree, punishable as provided in s. 775.083, or a fine not

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exceeding $5,000, or both.

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     Section 2.  This act shall take effect on the effective date

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of the amendment to the State Constitution contained in Senate

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Joint Resolution ____, or a similar constitutional amendment

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relating to an ad valorem tax exemption on homestead property

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owned by a person on active military duty during the time that

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the person is deployed, but this act shall not take effect unless

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Senate Joint Resolution ____, or a similar constitutional

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amendment, is approved by a vote of at least 60 percent of the

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electors of this state.