The bill introduces a new section, 193.6245, to the Florida Statutes, which focuses on the assessment of residential properties that have undergone changes or improvements to enhance their resistance to wind damage. It defines specific improvements, such as strengthening roof attachments, creating secondary water barriers, and installing wind-resistant features. The bill explicitly states that any increase in the just value of a property due to these enhancements will not be considered when determining the assessed value for tax purposes.

Furthermore, the provisions of this section will apply to improvements made on or after January 1, 2026, and the act is set to take effect on July 1, 2025. This legislation aims to encourage homeowners to invest in wind-resistant upgrades without the concern of increased property taxes resulting from such improvements.