Board disallows homestead military exemption after assessor review; owner offered to repay credits

Osceola County board members voted to disallow a Homestead Military Service property tax exemption for a parcel after the assessor reported the property owner claimed primary residence in Arizona.

The assessor had reviewed homestead and military exemption applications and flagged one instance where an owner had claimed Arizona as a primary residence while receiving the county exemption. The assessor told the board the landowner acknowledged the error, apologized, and expressed willingness to repay any incorrectly granted credits for past years. The assessor recommended disallowing the exemption going forward while the residency situation remains unchanged.

A board member moved to approve the disallowance as presented by the assessor; the motion was seconded by Lauren and carried on a voice vote with no recorded opposition. The board specified that the disallowance would apply going forward and did not take action to retroactively void credits during the meeting beyond the assessor’s comment that the landowner had offered to make past payments if needed.

The board did not cite a specific statute during the discussion; the assessor’s review and the board’s action centered on application eligibility based on primary residence claims. The board directed staff to proceed with the disallowance as recommended by the assessor.