Section 197.319, Florida Statutes, provides a partial refund of property taxes paid for residential improved property rendered uninhabitable for at least 30 days due to a catastrophic event.
To be eligible for a refund, the property must be determined “uninhabitable,” that is the property could not be used or occupied for the purpose for which it was constructed for a period of at least 30 days due to damage to, destruction of, or a condition that compromises the structural integrity of the residential improvement which was caused by a catastrophic event.
The owner of the property must file a sworn application and supporting documentation with the property appraiser’s office by March 1, of the year immediately following the catastrophic event. If you are applying for many parcels, please note that each parcel must have it's own separate application If the applicant is eligible for a refund and the application was timely filed, an official written statement of determination will be sent by the property appraiser to the tax collector and the applicant within 30 days after the determination and no later than April 1.
If you have been temporarily displaced due to storm damage, please submit a Change of Mailing Address with our office to ensure you continue to receive timely correspondence.