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The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
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F.S. 197.3181
1197.3181 Refund of taxes for residential improvements rendered uninhabitable by Hurricane Ian or Hurricane Nicole.
(1) As used in this section, the term:
(a) “Damage differential” means the product arrived at by multiplying the percent change in value by a ratio, the numerator of which is the number of days the residential improvement was rendered uninhabitable in 2022, and the denominator of which is 365.
(b) “Disaster relief refund” means the product arrived at by multiplying the damage differential by the amount of timely paid taxes initially levied in 2022.
(c) “Percent change in value” means the difference between the just value of a residential parcel as of January 1, 2022, and its postdisaster just value, expressed as a percentage of the just value of the parcel as of January 1, 2022.
(d) “Postdisaster just value” means the just value of the residential parcel on January 1, 2022, adjusted by subtracting the just value of the residential improvement on January 1, 2022.
(e) “Residential improvement” means a residential dwelling or house on real estate used and owned as a homestead as defined in s. 196.012(13) or used as nonhomestead residential property as defined in s. 193.1554(1). A residential improvement does not include a structure that is not essential to the use and occupancy of the residential dwelling or house, including, but not limited to, a detached utility building, detached carport, detached garage, bulkhead, fence, or swimming pool, and does not include land.
(f) “Uninhabitable” means the loss of use and occupancy of a residential improvement for the purpose for which it was constructed resulting from damage to or destruction of, or from a condition that compromises the structural integrity of, the residential improvement which was caused by Hurricane Ian or Hurricane Nicole during the 2022 calendar year.
(2) If a residential improvement is rendered uninhabitable for at least 30 days, taxes originally levied and paid for 2022 may be refunded in the following manner:
(a) The property owner must file an application for refund with the property appraiser on a form prescribed by the department and furnished by the property appraiser, no sooner than January 1, 2023, and no later than April 1, 2023. The property appraiser may allow applications to be filed electronically.
(b) The application for refund must identify the residential parcel upon which the residential improvement was rendered uninhabitable and the number of days that the residential improvement was uninhabitable during 2022. For purposes of determining uninhabitability, the application must be accompanied by supporting documentation, including, but not limited to, utility bills, insurance information, contractors’ statements, building permit applications, or building inspection certificates of occupancy.
(c) The application for refund must be verified under oath and is subject to penalty of perjury.
(d) The property appraiser shall review the application and determine if the applicant is entitled to a refund of taxes. No later than June 1, 2023, the property appraiser must:
1. Notify the applicant if the property appraiser determines that the applicant is not entitled to receive a refund. If the property appraiser determines that the applicant is not entitled to a refund, the applicant may file a petition with the value adjustment board, pursuant to s. 194.011(3), requesting that the refund be granted. The petition must be filed with the value adjustment board on or before the 30th day following the issuance of the notice by the property appraiser.
2. Issue an official written statement to the tax collector and the applicant if the property appraiser determines that the applicant is entitled to a refund. The statement must provide:
a. The just value of the residential improvement as determined by the property appraiser on January 1, 2022.
b. The number of days during 2022 that the residential improvement was uninhabitable.
c. The postdisaster just value of the residential parcel as determined by the property appraiser.
d. The percent change in value applicable to the residential parcel.
(3) Upon receipt of the written statement from the property appraiser, the tax collector shall calculate the damage differential pursuant to this section.
(a) If the property taxes for 2022 have been paid, the tax collector must process a refund in an amount equal to the disaster relief refund.
(b) If, at the time of receipt of the written statement from the property appraiser under this subsection, the property taxes have not yet been paid pursuant to s. 197.3182, the tax collector must process a refund in an amount equal to the disaster relief refund upon receipt of timely payment of the property taxes for 2022 in accordance with s. 197.3182.
(4) A property owner who fails to file an application by April 1, 2023, waives a claim for a refund of taxes under this section.
(5) By September 1, 2023, the tax collector shall notify:
(a) The department of the total reduction in taxes for all properties that qualified for a refund pursuant to this section.
(b) The governing board of each affected local government of the reduction in such local government’s taxes which occurred pursuant to this section.
(6) For purposes of this section, a residential improvement that is uninhabitable has no value.
(7) The disaster relief refund is determined only for purposes of calculating tax refunds for 2022 under this section and does not determine a parcel’s just value as of January 1, 2023, or any subsequent year.
(8) This section does not affect the requirements of s. 197.333.
(9) This section applies retroactively to January 1, 2022, and expires January 1, 2024.
History.s. 3, ch. 2022-272.
1Note.Section 7, ch. 2022-272, provides that “[t]he Department of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to administer the creation of ss. 197.3181 and 197.3182, Florida Statutes, and the amendment made to s. 194.032, Florida Statutes, by this act. Notwithstanding any other law, emergency rules adopted pursuant to this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules. This section expires July 1, 2024.”