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The Florida Statutes

The 2022 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
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F.S. 197.3195
1197.3195 Abatement of ad valorem taxes and non-ad valorem assessments following destruction caused by a sudden and unforeseen collapse.
(1) As used in this section, the term “residential improvement” means a multistory residential building that consists of at least 50 dwelling units.
(2) Each parcel owned and assessed as homestead property under s. 193.155 or as nonhomestead residential property under s. 193.1554 which is within a residential improvement that is destroyed due to a sudden and unforeseen collapse of the residential improvement or due to the subsequent demolition of the residential improvement after such collapse is eligible for an abatement of all taxes and non-ad valorem assessments for the year in which the destruction occurred if the property appraiser determines that the condition of the residential improvement on the January 1 immediately preceding the collapse was such that the residential improvement had no value due to a latent defect of the property not readily discernible by inspection.
(a) The property appraiser shall provide to the tax collector an official written statement that provides the information necessary for the tax collector to abate the taxes and non-ad valorem assessments for each parcel owner.
(b) For parcels meeting the requirements of this subsection, a parcel owner is not required to remit a payment, the property appraiser may not issue a notice of proposed property taxes pursuant to s. 200.069, and the tax collector may not issue a tax notice pursuant to s. 197.322. In lieu of the notice of proposed property taxes, the property appraiser must notify the taxpayer that all taxes and non-ad valorem assessments have been abated for the year in which the property was destroyed. If a parcel owner files a petition to the value adjustment board concerning the value of the parcel for the year of the destruction, the value adjustment board must dismiss the petition.
(3) For purposes of determining the assessed value under s. 193.155(8) of a new homestead established by an owner of a parcel within the destroyed residential improvement, the just value and assessed value of the destroyed parcel on the January 1 of the year preceding the year of the destruction must be used.
(4) Tax payments received by the tax collector for taxes and non-ad valorem assessments levied in the year of destruction on parcels meeting the requirements of subsection (2) are eligible for a refund upon application made to the tax collector. For purposes of this subsection, the parcel owner or the parcel owner’s legal representative may apply for a refund.
(5) Section 197.319 does not apply to any parcel for which an abatement of taxes and non-ad valorem assessments is provided to a parcel owner pursuant to this section.
(6) This section is repealed December 31, 2023, unless reviewed and saved from repeal through reenactment by the Legislature.
History.s. 16, ch. 2022-97.
1Note.

A. Section 17, ch. 2022-97, provides that “[s]ection 197.3195, Florida Statutes, as created by this act, applies retroactively to January 1, 2021. This section shall take effect upon this act becoming a law.”

B. Section 53, ch. 2022-97, provides that:

“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to implement the amendments made by this act to s. 212.08; the creation by this act of ss. 197.319, 197.3195, and 220.1915, Florida Statutes; and the creation by this act of the temporary tax exemptions for ENERGY STAR appliances, children’s books, children’s diapers, baby and toddler clothing and shoes, and impact-resistant windows, doors, and garage doors. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection 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.

“(2) This section shall take effect upon this act becoming a law and expires July 1, 2025.”