This bill amends section 197.319 of the Florida Statutes to revise the timeline for property appraisers regarding the refund of taxes for residential improvements that have been rendered uninhabitable due to a catastrophic event. Specifically, it changes the deadline for property appraisers to notify applicants about their eligibility for a tax refund from April 1 to July 1 of the year following the catastrophic event. Additionally, the language in the bill clarifies that the property appraiser will determine "whether" the applicant is entitled to a refund, replacing the previous phrasing of "if."

The bill outlines the process for applicants seeking a tax refund, including the requirement for property appraisers to issue an official written statement detailing the just value of the property before and after the catastrophic event, the number of days the property was uninhabitable, and the percent change in value. This act is set to take effect upon becoming law, streamlining the process for homeowners affected by disasters to receive timely tax refunds.

Statutes affected:
S 1598 Filed: 197.319