Deployed Military Exemption

Florida Statute 196.173

Active duty military members may be entitled to receive the deployed military exemption if they meet the following qualifications:

Must have received a homestead exemption during the year of deployment
Must have been deployed during the PRIOR calendar year outside the continental United States, Alaska, and Hawaii
The deployment must have been in direct support of one of the approved operations designated by the Florida Legislature (F.S. 196.173) listed below, or be considered a subordinate operation in support of a designated approved operation listed below:

Atlantic Resolve
Balkans
Copper Dune
European Reassurance Initiative (ERI) / European Deterrence Initiative (EDI)
Freedom Sentinel
Georgia Development Program

Horn of Africa
Inherent Resolve
Joint Guardian
Joint Task Force Bravo
Juniper Shield
Martillo
Noble Eagle

Nomad Shadow
Operation Enduring Freedom
Pacific Eagle
Resolute Support
Spartan Shield
US Sirstrikes Al Qaeda In Somalia

Required Documents

Deployed Military Exemption Application (Form DR-501M)
- Application must be submitted by March 1st following the year of deployment.
- Any deployment that occurs within two calendar years must have two separate applications. (i.e. Deployment is September – March. One application will need to be submitted for September – December and another for January – March.)
- The application will be for the tax year following the deployment. (i.e. Deployment in 2020 is applied to the 2021 tax year.)
Deployment Orders
- DD Form 1610 “Request and Authorization for TDY Travel of DOD Personnel” OR
- “CED” Orders
Verification of Travel Dates & Operation Name
- Final Travel Voucher From DTS – The travel voucher must list the specific arrival and departure flight dates and locations for the entire deployment.
  AND
- Document to Verify Operation Name (ONE of the following):
  - Memorandum For Record – must include the deployment dates and operation name and be signed by a commanding officer.
  - Letter of Evaluation – must include the operation name in box 6 or in the “Comments” section.
  - Commendation Medal/Certificate – must list operation name and dates for deployment.

Additional Information

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 service member was deployed on a designated operation. Requirements for the exemption can be found at https://www.flrules.org/gateway/ruleNo.asp?id=12D-7.0055.