Property Damage (Hurricane or Other Calamity) Information & Resources
Apply for a Partial Property Tax Refund | Request a Building Value Reconsideration | Report Property Damage | Assessed Value Protection when Repairing or Rebuilding
- After the Storm Answers (FAQs)
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Our sympathies go out to everyone impacted by the hurricanes of 2024. We at the Property Appraiser's Office want to do what we can to help homeowners repair, repair and elevate, or rebuild their homes during the recovery process.
Please review the following FAQs pertaining to our office and do not hesitate to contact us with any follow up questions you may have:
1) Will my 2024 tax bill be reduced due to damage from Hurricane Debby, Helene, or Milton?
Property values and tax bills for the 2024 tax year are based on values as of January 1, 2024. While 2024 tax bills will not be reduced, residential property owners are eligible for a partial property tax refund due to damage associated with a catastrophic event if certain conditions are met.
Visit our Property Tax Refund webpage for qualifying criteria.2) How do I find my FEMA 50% (49%) Rule Letter?
FEMA's Substantial Damage/Substantial Improvement determinations allow use of "Just Value" developed by the Property Appraiser's office for Ad Valorem taxation purposes after adjustment to approximate market value. This value is allocated to the structure, extra features and land, respectively, in the FEMA letter posted on each parcel. To find the document pertaining to your property, please search our website for your parcel by name, address or parcel number. Once on your parcel's detail page, select the FEMA/WLM Letter button within the Quick Pick Tool box on the right side of your parcel’s detail page. Please note that FEMA letters with depreciated structure values and maximum repair costs for condominium and townhome buildings are now available on our website. These values reflect structure values for the entire building (not the individual unit) in which a respective unit is located per FEMA requirements.
3) How can I get my pre-storm building value reconsidered?
If your property is located with a Special Flood Hazard Area (A or V flood zones) and received storm damage to the main structure, you may request that our office conduct a Pre-Storm Building Value Reconsideration (BVR). In making application for this Reconsideration of Value please provide the following:
- Photographic evidence of the property's interior (dated pre-storm). Images should be the original source and at least 1 MB in size and show the floors, cabinets and counters in the kitchen and bathroom(s); any remodeled areas; the windows and fireplace (if any).
- Contractor invoices of work done pre-storm within prior 24 months.
- Any other inspection reports or other documents supporting the condition and quality of the structure pre-storm damage.
This information is necessary for us to make any factual changes to your structure's value. Please note it will not will not impact your 2024 taxes and in most cases will not adversely impact homesteaded property owners' taxes going forward. Should we determine that a factual change is justified, our office will issue an updated FEMA letter indicating a revised Structure Value and 50% (or 49%) calculation. Please note that a Building Value Reconsideration (BVR) can not be completed for a condominium, townhome, or PUD buildings unless it is new construction that was not on the tax roll as of January 1 but was completed prior to the storm event.
Application to the Property Appraiser for a Pre-Storm Building Value Reconsideration does not remove the property owner's right to hire an independent state-certified appraiser to conduct a retrospective Actual Cash Value appraisal to present to their respective building department.
Understanding why the Property Appraiser's structure value differs from an independent appraisal
Due to the huge number of properties that must be valued annually countywide, our value estimates are arrived at using mass appraisal methods as opposed to individual appraisal of a subject property. The structure value presented on the Property Appraiser's FEMA Letter is one of the two methods allowed by FEMA to obtain the market value (aka Actual Cash Value) of your structure. It is also important to note that the purpose of the Property Appraiser's value estimate is for tax assessment purposes and not for arriving at Actual Cash Value (ACV) of the structure. A retrospective (pre-damage) Actual Cash Value appraisal performed by a state-certified appraiser has a very specific scope of work, intended use/users, includes a detailed interior and exterior inspection, and review of owner-provided documentation that demonstrates the home's quality and condition before the damage. Therefore, it is not uncommon for an independent ACV appraisal to produce a higher structure value as several of the above-mentioned items are not typically available to the Property Appraiser. A copy of Pinellas County’s Appraisal Review Checklist is available at: https://pinellas.gov/appraisals/. Other jurisdictions (Cities) may have their own review checklist.
4) How can I find an independent appraiser?
The following two resources can be used to find state-certified real estate appraisers:
- Myfloridalicense.com - (Select License Category: Real Estate Appraisers; License Type: Cert Residential or General, then geographic preference)
- Appraisalinstitute.org (Find an Appraiser Search)
5) What type of appraisal should I be asking for?
Tell the independent appraiser that you need a retrospective (pre-storm) Actual Cash Value (aka FEMA 50% Rule) appraisal of your structure (building). A copy of Pinellas County’s Appraisal Review Checklist is available at: https://pinellas.gov/appraisals/. Other jurisdictions (Cities) may have their own review checklist.
6) Will my assessed value and taxes increase if I get an independent appraisal to submit to my building department?
In most cases, these appraisal reports do not make it to our office. If by chance they do, our office would only take into consideration quality and condition noted in the report, not the value estimate since the purpose and intended use of these appraisals is very different than that of our valuations. Those with a Homestead Exemption have Assessed Value protection by virtue of the Save-Our-Homes cap, which would prevent these factual physical changes from affecting their capped value as long as no new additional square footage has been added and no subareas have been changed (ex: garage converted to living space). For most homesteaded properties, the property owner will likely benefit by virtue of an increase in their Save-Our-Homes benefit.
7) Will my property's assessed value increase if I repair or rebuild my home after Hurricane flood damage?
No, as long as the repaired or rebuilt home does not exceed 110% of the structure’s original square footage. Under Florida Law, if a property is damaged or destroyed by misfortune or calamity after the damage or destruction occurs, the property owner may continue the homestead exemption. The calamity provision in Florida Law protects property owners from an increase in their assessed value following a catastrophe when repairing/rebuilding their property up to 110% of their original square footage. The owner must notify the Property Appraiser that they intend to repair or rebuild the property and use the property as their primary residence following the completion of repairs.
Visit our Repair or Replacement of Damaged or Destroyed Property due to a Calamity webpage for more details.8) How is the 110% of the original square footage calculation performed by your office?
All subareas of a structure comprising heated/cooled area designated as BAS (Base), BSF (Base Semi-Finished), and USF (Upper Story Finished) plus any LAF (Lower Area Finished) in homes built prior to 1975, are added together and multiplied by 1.10 to arrive at the living area allowed without going over the assessed value cap. Any area in excess of the 110% figure would be added as new construction above the capped (assessed) value and would increase the property taxes owed. The square footage of each subarea can be found under the Building Information section of the Property Details page.
Visit our Repair or Replacement of Damaged or Destroyed Property due to a Calamity webpage for more details.9) Will I lose my homestead exemption or reset my Save-Our-Homes (3%) Cap or Non-Homestead (10%) Cap if I rebuild or repair the damages from a calamity?
No, property owners may continue to receive the homestead exemption and the Save-Our-Homes cap long as they do not claim a new homestead exemption on a different home while they rebuild or repair the damages. Section 193.155 4(b), Florida Statutes. Property owners with a non-homestead (10%) cap will also maintain their cap assuming no change of ownership.
10) What if my home or commercial building is not completely rebuilt or repaired after January 1 of the next year?
If the structure is incomplete on January 1 after the damage occurred, appraisers will reduce your just/market and capped values accordingly as of January 1 for the new tax year. Adjustment of the capped (Assessed) Value will depend upon the difference between Just and Assessed Values and the level of damage. You can make us aware of storm damage to your property by completing our Storm Damage Survey.
11) What happens to my Assessed Value after the rebuilding/repairing is complete?
- If the repaired or replaced building is no larger than 110% of the former damaged building's effective square footage, no value is added over the capped (assessed) value that existed at the time the damage occurred.
- If the rebuilt square footage is greater than 110% of the building’s original effective square footage, only the value attributed to excess square footage is added above the 3% Save-Our-Homes cap or 10% non-homestead cap.
- If the original building was less than 1,500 SF, a maximum of 1,500 SF or 110% of the original, whichever is greater, may be added and remain under the respective cap.
12) After rebuilding/repairing my home, do I need to submit a new Homestead Exemption?
No, homeowners may continue to receive the homestead exemption and the Save-Our-Homes cap as long as it is not removed from the property and they do not claim a new homestead exemption on a different home while they rebuild or repair the damages. Section 193.155 4(b), Florida Statutes
13) I live in a condominium unit that is storm damaged. How is the 50% Rule applied to condos?
The 50% rule applies to any damaged primary building, regardless of the use or occupancy. The cost to repair the entire building to its pre-damaged condition is compared to 50% of the calculated market value of the entire structure prior to sustaining damage. Provided that the repair cost is less than the 50% damage threshold, and the construction repairs on the ground level are code-compliant, the damaged building can be repaired. Having your association engage a private appraiser to perform a retrospective Actual Cash Value (FEMA 50% Rule) appraisal of the entire building is recommended so that it may be used to benefit multiple unit owners that have been affected. There are additional factors that must be considered depending on the jurisdiction in which the property is located. Be sure your private appraiser and contractor are aware of your jurisdiction’s Substantial Improvement/Substantial Damage (SI/SD) Threshold (49% or 50%) and Look Back period (time frame in which prior improvements count toward the SI/SD threshold).
More FAQs & Info are available by visiting our FEMA Substantial Damage and Substantial Improvement Information and Additional Resources sections below.
- FEMA Substantial Damage and Substantial Improvement Information
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Damaged Property Repair and Rebuilding Rules within the Special Flood Hazard Areas:
- FEMA 50% Rule Fact Sheet - Understanding Substantial Damage
- Pinellas County Substantial Damage and Substantial Improvement information and FAQs (Unincorporated County 49% Rule)
- Please check with your municipalities' building department for questions regarding:
- FEMA 50% Rule Substantial Damage (SD) and Substantial Improvement (SI) Determinations
- Permitting
- Cumulative look-back periods that may affect SD/SI determinations
- Elevation requirements to meet current code
- Grandfathering of non-conforming uses
- Building Department Contact Information
- Additional Resources
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The loss or damage to your home due to a calamity (hurricane, storm or otherwise) is a devastating experience. The revaluation of your home is possibly the last thing on your mind; but please let us know as soon as you are able so we can help make the process easier.
The State of Florida, Dept of Revenue has published two informative guides to help inform Florida homeowner’s who have suffered property damage:
- Florida Homeowner’s Guide: Catastrophic Event Property Damage
- Florida Homeowner’s Guide: Property Tax Relief for Catastrophic Events in 2023
Assistance for Individuals and Businesses:
- Emergency resources for all citizens, please visit Disaster.Pinellas.gov.
- Commercial business owners, please visit FloridaDisaster.biz for emergency resources
Pinellas County Hurricane Home Repair Program
The Hurricane Home Repair Program helps homeowners impacted by Hurricane Helene or Milton pay for storm repairs not covered by insurance or FEMA. Eligible residents may receive grant funding for eligible repairs. Funding is provided by the Florida State Housing Initiatives Partnership Program (SHIP) and Pinellas County. The program area excludes the cities of St. Petersburg, Clearwater, and Largo, which have SHIP funds for other affordable housing relief programs. Click on your municipality's disaster assistance below for more information.
Elevate Florida
The Florida Division of Emergency Management announced Florida’s first Statewide Residential Mitigation Program, Elevate Florida. The goal of this program is to enhance community resilience by mitigating private residences against natural hazards. See if you're eligible here.
Physical Damage and Economic Injury Disaster (SBA) Loans
The U.S. Small Business Administration (SBA) is offering low-interest Physical Damage and Economic Injury Disaster Loans. Residents and businesses can visit here to apply.
November 14, 2024, Public Education Session - After the Storm Answers:
Did your home get damaged by the recent storms (Hurricane Debby/Helene/Milton)? Was your property uninhabitable for more than 30 days? Do you want to repair/rebuild your home but are concerned what the property tax implications may be? This video will answer these questions and many more relating to damage to your home.
What was discussed:
- Assessed Value Protection When Repairing/Rebuilding/Elevating the Property;
- Understanding the FEMA 50% Rule and Substantial Damage;
- Our new Pre-Storm Building Value Reconsideration (BVR) process;
- Difference between our structure value and a private Actual Cash Value appraisal;
- Partial Property Tax Refund;
- Emergency Resources;
- And more!
