Florida Homestead Exemption for Deployed Servicemembers
A servicemember with a Florida homestead who was deployed outside the continental United States, Alaska and Hawaii in a designated operation gets an extra exemption the next year, equal to the homestead's taxable value times the share of the year spent deployed. A veteran who deployed in the last year of service still qualifies, since the statute covers former members. Chapter 2026-239 added five operations and a one-time refund for 2024 and 2025.
Also called: deployed military exemption, deployment, 196.173, DR-501M, property tax, homestead, Guard, reserve, March 1, 2026-239.
Section 196.173 of the Florida Statutes gives a servicemember who has a homestead exemption an additional exemption on that homestead for the year after a qualifying deployment. "Servicemember" means a member or former member of any branch of the United States military or its reserves, the Coast Guard or its reserves, or the Florida National Guard, so a veteran who separated after deploying can claim for the deployment year.
What counts. Active duty outside the continental United States, Alaska and Hawaii in support of an operation the statute names, or a subordinate operation of one. The 2026 list has 22, from Operation Joint Task Force Bravo (1995) and Noble Eagle (2001) to Inherent Resolve, Spartan Shield, Atlantic Resolve/Atlantic Sentry, Pacific Eagle and the European Assure, Deter and Reinforce operations. Chapter 2026-239 added five from the 2026 tax roll: operations in Israel and the Gaza Strip's Mediterranean territorial seas and air spaces (from March 2023), the Pacific Deterrence Initiative (2021), Operation Southern Spear (2025), Operation Sharp Sentry (2010) and the Multinational Force and Observers (1981). It also renamed Atlantic Resolve (now Atlantic Resolve/Atlantic Sentry) and the European Reassurance and Deterrence Initiative (now European Assure, Deter and Reinforce), and dropped Operation Resolute Support.
How much. The homestead's taxable value on January 1, multiplied by the days deployed in the preceding calendar year and divided by the days in that year. A full year deployed exempts the whole homestead for a year.
Filing. Apply to the county property appraiser by March 1 of the year after the deployment, on the Department of Revenue's form DR-501M, with proof of the deployment and its dates. A spouse holding the home jointly, an attorney in fact or a personal representative may file. The appraiser decides within 30 days and must send any denial by July 1, with the right to appeal to the value adjustment board.
The 2026 one-time rules. For the 2026 roll only, chapter 2026-239 moved the deadline to August 1, 2026, let a member count every day on the five newly added operations in 2023, 2024 and 2025 together, and allowed late applications until the 25th day after the August notice where the appraiser accepts extenuating circumstances, with a value adjustment board petition and no filing fee if denied. A member with more than 365 days on the added operations across 2023 to 2025 can be refunded part of the homestead taxes paid for 2024 and 2025: the taxes paid times the days over 365, divided by 730. Ask the county property appraiser how to claim it.
Property appraisers' pages may still print the list of operations as it stood before 2026.
Thresholds
Thresholds for Florida Homestead Exemption for Deployed Servicemembers
Gate
Rule
Homestead and a deployment in a designated operation
A current or former member with a Florida homestead who was deployed outside the continental United States, Alaska and Hawaii in a named operation in the preceding year. No rating is involved.
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Disclaimer
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