Hurricane Property Tax Relief - New Statute

The 2018 Legislature created section 197.318, F.S., to provide an abatement of property taxes, by a refund, for homestead residential improvements made uninhabitable from damage or destruction by Hurricane Hermine, Matthew or Irma. The legislation provides that a claim for property tax abatement is waived unless a property owner files a sworn application with the property appraiser by March 1, 2019. These amendments are effective March 23, 2018, are retroactive to January 1, 2016, and expire January 1, 2021.

The legislation sets forth detailed definitions and specific steps that must be applied in evaluating and processing an application for abatement. The abatement requires that a property owner file a sworn application with the property appraiser by March 1, 2019. If this application is not made, the claim for abatement is waived.

If the property appraiser denies an application for abatement, the property owner may file a petition with the Value Adjustment Board seeking a review of the decision.

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