Bill > S7052

This bill expands the ad valorem tax exemption for deployed servicemembers by adding several new military operations to the list of qualifying deployments, including Operation Joint Guardian, Operation Octave Shield, Operation Trans-Sahara Counterterrorism Partnership, Operation Nomad Shadow, Operation U.S. Airstrikes Al Qaeda in Somalia, Operation Objective Voice, Operation Georgia Deployment Program, Operation Copper Dune, Operation Observant Compass, Operation Juniper Shield, and Operation Inherent Resolve, while also removing some older operations like Operation Iraqi Freedom and Operation New Dawn from the specific list of those that began on certain dates. Additionally, for qualifying deployments during the 2014 calendar year, the bill provides an extended deadline of June 1, 2015, for servicemembers to file their applications for this tax exemption, and outlines procedures for property appraisers and value adjustment boards to grant the exemption even if the initial deadline is missed, provided there are extenuating circumstances, and waives the filing fee for appeals to the value adjustment board. Ad valorem tax refers to taxes based on the assessed value of property, and this exemption aims to provide financial relief to military personnel who are deployed in support of specific operations.