Form PT-109, Property Tax Benefits for Active Duty Military and Veterans – Escambia County, FL

Form PT-109, Property Tax Benefits for Active Duty Military and Veterans, is a one-page information sheet that summarizes Florida property tax exemptions, discounts and filing rules available to members of the Armed Forces and veterans, and points to the forms used to claim them.

It is a guide, not an application. It describes these benefits and cites the Florida Statutes behind each:

• Renting a homestead (section 196.061): a servicemember who owns and uses property as a homestead may rent it without abandoning the homestead exemption claim.
• Filing for someone else (section 196.071): next of kin, or another person with written authorization, may file a homestead claim for a servicemember who cannot file in person because of a service obligation.
• Disability exemption (section 196.24): a reduction in assessed value for an honorably discharged Florida resident disabled to a degree of 10% or more because of misfortune or while serving during wartime. It is not limited to homestead property.
• Total exemption (sections 196.081 and 196.091): for Florida-resident veterans honorably discharged with a service-related and permanent disability, on property they own and use as their homestead; a similar exemption exists for disabled veterans confined to wheelchairs.
• Discount for veterans 65 or older (section 196.082): for partially or totally permanently disabled veterans, equal to the percentage of service-connected disability set by the United States Department of Veterans Affairs.
• Deployment exemption (section 196.173): for members and former members deployed outside the continental United States, Alaska and Hawaii in support of a designated operation.

The sheet refers to Form DR-501 for the disability-related exemptions and Form DR-501M for the deployment exemption.

Active duty servicemembers, veterans and their surviving spouses who want to understand which Florida property tax benefits may apply to their property use this sheet. Eligibility depends on meeting specific requirements, and the county property appraiser's office in the county where the veteran or surviving spouse owns a homestead or other property provides the information.

Groups the sheet describes:

• Servicemembers who own and use a homestead, including those who rent it out while serving.
• Next of kin or a person with written authorization, filing a homestead claim for a servicemember who cannot file in person because of a service obligation.
• Honorably discharged Florida-resident veterans with a disability of 10% or more, or with a service-related and permanent disability.
• Disabled veterans confined to wheelchairs.
• Veterans 65 or older who are partially or totally permanently disabled.
• Members or former members of any branch of the U.S. military or military reserves, the U.S. Coast Guard or its reserves, or the Florida National Guard who were deployed on a designated operation in the previous calendar year.
• Surviving spouses of eligible veterans, who under certain circumstances may carry over an exemption.

Form PT-109 is an information sheet and sets no filing deadline of its own. The exemptions it describes are claimed with the county property appraiser, and the sheet gives one timing rule: eligible veterans may apply before they receive the necessary documentation from the United States government or the United States Department of Veterans Affairs or its predecessor. Once the property appraiser receives the documentation, the exemption is effective as of the date of the original application.

The deployment exemption looks back: it applies to deployment during the previous calendar year, and the percent of taxable value exempted for the current year equals the percent of time the member was deployed on a designated operation in the previous year. For a refund, the sheet refers to the How to Apply for a Refund brochure.

Form PT-109 itself is not submitted. The exemptions it describes are claimed through your county property appraiser.

• County property appraiser: file all required forms and applications for these exemptions with the property appraiser of the county where your property is located. The sheet prints no mailing address, portal or appointment rule.
• Value adjustment board: if the property appraiser denies your application, you may file a petition with the county's value adjustment board. The sheet refers to Petitions to the Value Adjustment Board for details.
• Florida Department of Revenue website: the sheet points to http://floridarevenue.com/dor/property/taxpayers/ for more information on these benefits and for contact information for county officials.

The sheet mentions Form DR-501 (disability-related exemptions) and Form DR-501M (deployment exemption) as the forms to see. FillingPDF lets you fill out and download the PDF; submission follows the channels above.