Yes. Since it is expected for active duty servicemembers to be temporarily away, the claim for exemption can be filed at any time without a penalty. However, without an annual filing, the aircraft will be assessed, a bill issued and due by the delinquent date. If you receive a bill and then file the claim, a correction to the tax roll will need to be submitted. Since the correction involves multiple offices, you will want to pay the bill to avoid any delinquent penalties, interest or liens. Once the correction is complete, you will receive a refund for any taxes paid. The Assessor’s Office has no authority to abate any penalties, interest or liens charged by the Tax Collector’s Office for delinquent taxes.