This bill establishes a new section, 193.6245, in the Florida Statutes that addresses the assessment of residential property improvements aimed at enhancing resistance to wind damage. It defines "changes or improvements made to improve the property’s resistance to wind damage" to include various enhancements such as strengthening roof deck attachments, creating secondary water barriers, installing wind-resistant shingles, and other protective measures.

Importantly, the bill prohibits the consideration of any increase in the just value of a property that results from these wind resistance improvements when determining the assessed value for tax purposes. This provision applies to improvements made on or after January 1, 2026, and the act is set to take effect on July 1, 2025.