Catastrophic Event Damage FAQ

Understanding How a Catastrophic Event Can Impact Your Property Taxes

In 2022, the Florida Legislature passed a new law providing for a partial refund of property taxes for residential improvements rendered uninhabitable for at least 30 days due to a catastrophic event.

The Leon County Property Appraiser’s Office has prepared information to help property owners understand how their property taxes may be affected by a catastrophic event.

Assessment Reduction:

• How will damage to my home affect my property’s taxable value?
• Florida law requires the property appraiser to annually assess your property’s value as of January 1. The taxable value is not affected by damages or other changes in your property’s condition occurring after this date. Any damage or condition changes after January 1 may be accounted for the following year.

• Can I apply for a reassessment of my property’s value due to damage?
• There is no need to apply for reassessment. Florida law requires the property appraiser to annually reassess your property’s value as of January 1. Your property’s taxable value will be automatically reassessed each year.

Deadlines and Procedures:

• Should I report property damage to the property appraiser’s office?
• Yes, you may report damage to the property appraiser’s office. Additionally, the Leon County Property Appraiser’s Office works year-round to collect the data necessary to accurately estimate property values. This includes monitoring construction activity, conducting on-site observations, and reviewing damage assessments conducted following a disaster.
  
  Property owners with questions about the assessment process may contact the Leon County Property Appraiser’s Office for assistance. By self-reporting property damage, you may help expedite the review process.

Reconstruction and Improvements:

• If I rebuild or repair my home, how will that affect my property taxes?
• If repairs or rebuilding significantly increase the value of your home, your property taxes may be affected in future tax years. Thankfully, both homestead and non-homestead parcels have provisions within statute that limit some increases after a calamity or misfortune. For more information, please contact our office.

Payment and Penalties:

• Can I defer property tax payments if my home is damaged or uninhabitable?
• For any questions about property tax payments, deferrals, or penalties, contact the Leon County Tax Collector’s Office online or by phone at (850) 606-4700.

Catastrophic Event Tax Refund and Reimbursements:

• Can I receive a refund of property taxes if I am unable to live in my home due to damage or destruction caused by a catastrophic event?
• Florida homeowners may qualify for a refund on property taxes already paid if their residence cannot be lived in for at least 30 days because of damage or destruction caused by a catastrophic event. A catastrophic event is defined in section 197.319, Florida Statutes as “an event or misfortune or calamity that renders one or more residential improvements uninhabitable. The term does not include an event caused, directly or indirectly, by the property owner with the intent to damage or destroy the residential improvement.” The refund applies to taxes assessed and paid for the year in which the catastrophic event took place.

• How do I apply for the tax refund?
• An application (Form DR-465) must be filed with the property appraiser along with supporting documentation by March 1 of the year immediately following the catastrophic event. Acceptable supporting documentation may include utility bills, insurance claims, contractor statements, permit applications, certificates of occupancy, or other records demonstrating that the home was uninhabitable.

Temporary Housing:

• If I need to move to temporary housing, do I still owe property taxes on my damaged home?
• Yes. However, if your residence was uninhabitable for 30 days or longer, you may qualify for a partial refund of your property taxes as described above.

Homestead Exemption:

• Will my homestead exemption be affected if my home is temporarily uninhabitable?
• No, Florida law allows homeowners to continue their homestead exemption following a catastrophic event that results in their residence being uninhabitable. However, you must start fixing or rebuilding the residence within five years and you may not claim homestead exemption or residency-based exemptions elsewhere. For more information, see section 196.031(7), Florida Statutes.

• How can I ensure my homestead exemption remains in place during the rebuilding process?
• If your residence suffers a catastrophic event and you plan to repair or rebuild your home with the intent to move back in, please notify our office.

Communication and Assistance:

• Who should I contact for assistance with property tax issues related to a catastrophic event?
• The Leon County Property Appraiser’s Office is committed to providing top-notch customer service and is happy to answer questions about property tax assessments. You can reach us online or by phone at (850) 606-6200.

• Are there local or state resources available to help me navigate concerns after a natural disaster?
• Additional information is available at the Leon County Emergency Information Portal provided by Leon County Emergency Management, or from the Florida Division of Emergency Management at FloridaDisaster.org . You may also review A Florida Homeowner’s Guide: Catastrophic Event Property Damage published by the Florida Department of Revenue.