Post Hurricane Property Tax Refunds and Reductions

Florida law provides for property tax refunds and reductions if a home is uninhabitable for 30 or more days due to a casualty event such as a fire or hurricane.  

The first step in determining eligibility is to report the damage to the county property appraiser’s office.  Homeowners must document the uninhabitability by providing photos, contractor statements, and other information like utility bills establishing occupancy at another location.  

Once approved, the homeowner is eligible for a proportional refund for the year in which the casualty event occurred, provided their property taxes were already paid.  If the home remains uninhabitable as of January 1st of the year following the casualty event, the homeowner may also be eligible for a property tax reduction for the upcoming year.  The deadline to apply for a refund of a portion of the prior year’s taxes is March 1 of the following year.

Likewise, a homeowner can maintain their homestead exemption even when the property is unlivable.  Provided they advise the county property appraiser of their intent to rebuild, the homestead exemption will remain intact for up to 5 years.  During the rebuild, however, the homeowner cannot apply for the homestead exemption on any other Florida property, and cannot seek residency benefits in any other state.

Once the home is rebuilt, the property will be reevaluated by the appraiser’s office, and if the square footage of the newly built home is no greater than 110% of the size of the former structure, the property should be assessed at its pre-damage value.   

Navigating these rules can be a challenging process, particularly at one of life’s most stressful times.  Williams Parker is Sarasota’s oldest and largest law firm, whose attorneys have years of experience helping clients navigate life’s many twists and turns.  Call us to see how we can put this expertise to work for you.