This bill establishes a new section, 193.6245, in the Florida Statutes that addresses the assessment of property used for residential purposes, specifically regarding improvements made to enhance a property's resistance to wind damage. The bill 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 adding storm shutters, among others.

Furthermore, the bill stipulates that any increase in the just value of a property resulting from these wind resistance improvements cannot be considered when determining the assessed value of the property. This provision applies to changes or improvements made on or after January 1, 2027, and the act is set to take effect on July 1, 2026.