HB 71 2022
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hb0071-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to abatement of taxes for residential 2
dwellings rendered uninhabitable by catastrophic 3
event; creating s. 197.319, F.S.; providing 4
definitions; specifying conditions under which persons 5
whose residential dwellings are rendered uninhabitable 6
may receive an abatement of taxes originally levied; 7
specifying a formula for determining the amount of the 8
tax abatement; providing directives to property 9
appraisers in issuing written statements to the tax 10
collector when granting abatements; providing 11
directives to tax collectors in calculating damage 12
differentials and processing refunds; providing a 13
mechanism for persons to file late applications for 14
abatement of taxes; requiring tax collectors to 15
provide specified information to the Department of 16
Revenue and the governing boards of each affected 17
local government on an annual basis; providing for 18
retroactive applicability; providing an effective 19
date. 20
21
Be It Enacted by the Legislature of the State of Florida: 22
23
Section 1. Section 197.319, Florida Statutes, is created 24
to read: 25
HB 71 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
197.319 Abatement of taxes for residential dwellings 26
rendered uninhabitable by a catastrophic event. — 27
(1) As used in this sect ion, the term: 28
(a) "Catastrophic event" means a sudden, unanticipated 29
event that may be the result of a natural or manmade cause and 30
that renders one or more residential dwellings uninhabitable. A 31
catastrophic event does not include the destruction of a 32
residential dwelling that occurs as a result of an intentional 33
act. 34
(b) "Catastrophic event abatement" means the product 35
arrived at by multiplying the damage differential by the amount 36
of timely paid taxes that were initially levied in the year in 37
which the catastrophic event occurred. 38
(c) "Damage differential" means the product arrived at by 39
multiplying the percent change in value by a ratio, the 40
numerator of which is the number of days the residential 41
dwelling was rendered uninhabitable in the year i n which the 42
catastrophic event occurred, and the denominator of which is 43
365. 44
(d) "Percent change in value" means the difference between 45
a residential parcel's just value as of January 1 of the year in 46
which the catastrophic event occurred and its postca tastrophic 47
event just value expressed as a percentage of the parcel's just 48
value as of January 1 of the year in which the catastrophic 49
event occurred. 50
HB 71 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(e) "Postcatastrophic event just value" means the just 51
value of the residential parcel on January 1 of the year in 52
which a catastrophic event occurred, reduced to reflect the just 53
value of the residential parcel after the catastrophic event 54
that rendered the residential dwelling uninhabitable. For 55
purposes of this paragraph, a residential dwelling that is 56
uninhabitable has no value attached to it. The catastrophic 57
event abatement is determined only for purposes of calculating 58
tax abatements for the year or years in which the residential 59
dwelling is uninhabitable as a result of the catastrophic event 60
and does not determine a parcel's just value as of January 1 61
each year. 62
(f) "Residential dwelling" means an improved residential 63
dwelling or house that is owned and assessed as a homestead 64
property under s. 193.155 or nonhomestead residential property 65
under s. 193.1554(1). A residential dwelling does not include 66
any area or space that is not essential to the use and occupancy 67
of that dwelling, including a detached utility building, 68
detached carport, detached garage, bulkhead, fence, or swimming 69
pool, and does not include land. 70
(g) "Uninhabitable" means the complete destruction and 71
loss of use and occupancy of a residential dwelling resulting 72
from a catastrophic event that renders the residential dwelling 73
an unsafe structure as determined by the federal governmen t or a 74
state or local government. 75
HB 71 2022
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
(2) If a residential dwelling is rendered uninhabitable 76
for at least 30 days due to a catastrophic event, taxes 77
originally levied for the tax year in which the catastrophic 78
event occurred may be abated in the following m anner: 79
(a) The property owner must file an application with the 80
property appraiser no sooner than 30 days after the residential 81
dwelling is rendered uninhabitable and no later than March 1 of 82
the tax year immediately following the catastrophic event. 83
(b) The application must identify the residential parcel 84
upon which the residential dwelling was destroyed by a 85
catastrophic event, the date of the catastrophic event, and the 86
number of days the residential dwelling was uninhabitable during 87
the calendar year in which the catastrophic event occurred. 88
(c) The application must be verified under oath and is 89
subject to penalty of perjury. 90
(d) Upon receipt of the application, the property 91
appraiser must investigate the statements contained in the 92
application to determine if the applicant is entitled to an 93
abatement of taxes. If the property appraiser determines that 94
the applicant is not ent itled to an abatement, the applicant may 95
file a petition with the value adjustment board, pursuant to s. 96
194.011(3), requesting that the abatement be granted. 97
(e) If the property appraiser determines that the 98
applicant is entitled to an abatement, the p roperty appraiser 99
must issue an official written statement to the tax collector by 100
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
April 1 of the year in which the application was received that 101
provides: 102
1. The just value of the residential dwelling as 103
determined by the property appraiser on January 1 of the year in 104
which the catastrophic event for which the applicant is claiming 105
an abatement occurred. 106
2. The number of days during the calendar year during 107
which the residential dwelling was uninhabitable. 108
3. The postcatastrophic event just value of the 109
residential parcel as determined by the property appraiser. 110
4. The percent change in value applicable to the 111
residential parcel. 112
(3) Upon receipt of the written statement from the 113
property appraiser, the tax collector shall calculate the damage 114
differential pursuant to this section and process a refund in an 115
amount equal to the catastrophic event abatement. 116
(4) Any person who is qualified to have his or her 117
property taxes abated under subsection (2) but fails to file an 118
application by March 1 may file an application for abatement 119
under this subsection and may file a petition with the value 120
adjustment board, pursuant to s. 194.011(3), requesting that an 121
abatement under this subsection be granted. Such petition may be 122
filed at any time during the ta xable year on or before the 25th 123
day following the mailing of the notice by the property 124
appraiser as provided in s. 194.011(1). Notwithstanding s. 125
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
194.013, the value adjustment board may require such person to 126
pay a nonrefundable fee of $15 upon filing th e petition. Upon 127
reviewing the petition, if the person is qualified to receive 128
the abatement under this subsection and demonstrates particular 129
extenuating circumstances determined by the property appraiser 130
or the value adjustment board to warrant granting a late 131
application for abatement, the property appraiser or the value 132
adjustment board may grant an abatement. 133
(5) On an annual basis, the tax collector shall notify: 134
(a) The department of the total reduction in taxes for all 135
properties that qualified for an abatement pursuant to this 136
section for the year. 137
(b) The governing board of each affected local government 138
of the reduction in such local government's taxes that occurred 139
pursuant to this section. 140
Section 2. This act shall apply retroactively to January 141
1, 2021. 142
Section 3. This act shall take effect upon becoming a law. 143