The bill introduces a new section, 193.6245, to the Florida Statutes, which addresses the assessment of residential property in relation to improvements made for wind damage resistance. 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 stipulates that any increase in the just value of a property due to 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.