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Property Tax Relief For Hurricane Affected Residential Properties
In response to the major hurricanes that hit Florida in 2022, the state government passed Chapter 2022-272 into law on December 16, 2022. This law provides property tax relief to homeowners whose residential properties were rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole.
To guide affected homeowners through the relief process, the Florida Department of Revenue has issued guidance on the law. In January 2023, the Department released PTO 23-01, which provides taxpayers with information on the legislation that was enacted in December 2022. Homeowners can refer to this guidance for details on eligibility criteria, relief provisions, and the application process.
Eligibility Criteria and Relief Provisions
The law grants relief to taxpayers whose residential properties were uninhabitable for 30 or more days due to Hurricane Ian or Hurricane Nicole. This relief applies retroactively to January 1, 2022, and will expire on January 1, 2024. Property owners whose properties were affected can request a refund of the property taxes paid for 2022 for the period their property was uninhabitable due to the hurricanes.
Application Process and Timeline
To apply for the property tax relief, affected property owners must submit an application using Form DR-5001, N. 01/23, which has been adopted by the Department. The application must be accompanied by supporting documents such as insurance information, statements from contractors, building permit applications, and similar documents. The deadline for submitting the application and supporting documents is April 3, 2023.
Once the application is submitted, the property appraiser will review the application and notify the applicant of their decision no later than June 1, 2023. If the application is approved, the tax collector will process the refund for the period that the property was rendered uninhabitable due to Hurricane Ian or Hurricane Nicole.