PTO Bulletin 20-03Property Tax Oversight Bulletin: PTO 20-03
To: Value Adjustment Board Attorneys, Clerks and Administrators
Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 11, 2020
Bulletin: PTO 20-03
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Value Adjustment Board Proceedings; VAB Filing Fee not Required for
Petitions for Exemption for Deployed Servicemembers
This is an addition to bulletin 20-02 relating to the exemption for deployed servicemembers that
describes the changes the 2020 Florida Legislature made to the designated military operations
and extended the application deadline to June 1 effective for 2020. Bulletin 20-02 is available on
the Department’s website at https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3-18-26.
The 2020 Legislature enacted Chapter 2020-10, Section 9, Laws of Florida, effective upon
becoming a law April 8, 2020 and applicable to the 2020 tax rolls. This new law provided that a
value adjustment board petition filing fee is not required, and provided additional deadlines and
procedures for approval of late filed applications for the exemption, as follows. All text is new:
Section 9. Application deadline for additional ad valorem tax exemption for specified
deployments.—
(1) Notwithstanding the filing deadlines contained in s. 196.173(6), Florida Statutes,
the deadline for an applicant to file an application with the property appraiser for an
additional ad valorem tax exemption under s. 196.173, Florida Statutes, for the 2020 tax
roll is June 1, 2020.
(2) If an application is not timely filed under subsection (1), a property appraiser may
grant the exemption if:
(a) The applicant files an application for the exemption on or before the 25th day after
the property appraiser mails the notice required under s. 194.011(1), Florida Statutes;
(b) The applicant is qualified for the exemption; and
(c) The applicant produces sufficient evidence, as determined by the property
appraiser, which demonstrates that the applicant was unable to apply for the exemption in
a timely manner or otherwise demonstrates extenuating circumstances that warrant
granting the exemption.
(3) If the property appraiser denies an application under subsection (2), the applicant
may file, pursuant to s. 194.011(3), Florida Statutes, a petition with the value adjustment
board which requests that the exemption be granted. Such petition must be filed on or
before the 25th day after the property appraiser mails the notice required under s.
194.011(1), Florida Statutes. Notwithstanding s. 194.013, Florida Statutes, the eligible
servicemember is not required to pay a filing fee for such petition. Upon reviewing
the petition, the value adjustment board may grant the exemption if the applicant is
Bulletin PTO 20-03
June 11, 2020
Page 2 of 2
qualified for the exemption and demonstrates extenuating circumstances, as determined
by the board, which warrant granting the exemption.
(4) This section shall take effect upon this act becoming a law and applies to the 2020
ad valorem tax roll.
The full text of the law changes is available at http://laws.flrules.org/2020/10.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff who may be affected by the changes in the law. If you have questions
about its contents, please send them to DORPTO@floridarevenue.com.