CS/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
A bill to be entitled 1
An act relating to abatement of taxes for residential 2
dwellings rendered uninhabitable by catastrophic 3
event; amending s. 194.032, F.S.; conforming a 4
provision to changes made by the act; creating s. 5
197.319, F.S.; providing definitions; specifying 6
conditions under which persons whose residential 7
improvements are rendered uninhabitable may receive an 8
abatement of taxes originally levied; specifying a 9
formula for determining the amount of the tax 10
abatement; providing directives to property appraisers 11
in issuing written statements to the tax collector 12
when granting abatements; providing directives to tax 13
collectors in calculating damage differentials and 14
processing refunds; providing a mechanism for persons 15
to file late applications for abatement of taxes; 16
requiring tax collectors to provide specified 17
information to the Department of Revenue and the 18
governing boards of each affected local government on 19
an annual basis; providing a method by which certain 20
entities may file a claim for an abatement of taxes 21
for a specified calendar year; authorizing the 22
department to adopt emergency rules; providing for 23
retroactive applicability; providing an effective 24
date. 25
CS/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
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Be It Enacted by the Legislature of the State of Florida: 27
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Section 1. Paragraph (b) of subsection (1) of section 29
194.032, Florida Statutes, is amended to read: 30
194.032 Hearing purposes; timetable. — 31
(1) 32
(b) Notwithstanding the provisions of paragraph (a) , the 33
value adjustment board may meet prior to the approval of the 34
assessment rolls by the Department of Revenue, but not earlier 35
than July 1, to hear appeals pertaining to the denial by the 36
property appraiser of exemptions, tax abatements under ss. 37
197.318 and 197.319 s. 197.318, agricultural and high -water 38
recharge classifications, classifications as historic property 39
used for commercial or certain nonprofit purposes, and deferrals 40
under subparagraphs (a)2., 3., and 4. In such event, however, 41
the board may not certify any assessments under s. 193.122 until 42
the Department of Revenue has approved the assessments in 43
accordance with s. 193.1142 and all hearings have been held with 44
respect to the particular parcel under appeal. 45
Section 2. Section 197.319, F lorida Statutes, is created 46
to read: 47
197.319 Abatement of taxes for residential improvements 48
rendered uninhabitable by a catastrophic event. — 49
(1) As used in this section, the term: 50
CS/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
(a) "Catastrophic event" means an event of misfortune or 51
calamity that renders one or more residential improvements 52
uninhabitable. It does not include an event caused, directly or 53
indirectly, by the property owner with the intent to damage or 54
destroy the residential improvement. 55
(b) "Catastrophic event abatement" means th e product 56
arrived at by multiplying the damage differential by the amount 57
of timely paid taxes that were initially levied in the year in 58
which the catastrophic event occurred. 59
(c) "Damage differential" means the product arrived at by 60
multiplying the perc ent change in value by a ratio, the 61
numerator of which is the number of days the residential 62
improvement was rendered uninhabitable in the year in which the 63
catastrophic event occurred, and the denominator of which is 64
365. 65
(d) "Percent change in value" means the difference between 66
a residential parcel's just value as of January 1 of the year in 67
which the catastrophic event occurred and its postcatastrophic 68
event just value expressed as a percentage of the parcel's just 69
value as of January 1 of the year i n which the catastrophic 70
event occurred. 71
(e) "Postcatastrophic event just value" means the just 72
value of the residential parcel on January 1 of the year in 73
which a catastrophic event occurred, reduced to reflect the just 74
value of the residential parcel a fter the catastrophic event 75
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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
that rendered the residential dwelling uninhabitable. For 76
purposes of this paragraph, a residential dwelling that is 77
uninhabitable has no value attached to it. The catastrophic 78
event abatement is determined only for purposes of calculating 79
tax abatements for the year or years in which the residential 80
dwelling is uninhabitable as a result of the catastrophic event 81
and does not determine a parcel's just value as of January 1 82
each year. 83
(f) "Residential improvement" means an improved 84
residential dwelling or house that is owned and used as a 85
homestead as defined in s. 196.012(13) or nonhomestead 86
residential property as defined in s. 193.1554(1). A residential 87
improvement does not include a structure that is not essential 88
to the use and occupancy of the residential dwelling or house, 89
including, but not limited to, a detached utility building, 90
detached carport, detached garage, bulkhead, fence, or swimming 91
pool, and does not include land. 92
(g) "Uninhabitable" means the loss of us e and occupancy of 93
a residential improvement, determined by a governmental entity 94
in accordance with federal, state, or local law. 95
(2) If a residential improvement is rendered uninhabitable 96
for at least 30 days due to a catastrophic event, taxes 97
originally levied for the tax year in which the catastrophic 98
event occurred may be abated in the following manner: 99
(a) The property owner must file an application for 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
abatement with the property appraiser: 101
1. If the residential dwelling is restored to a habita ble 102
condition before December 1 of the year in which the 103
catastrophic event occurred, no sooner than 30 days after the 104
residential dwelling that was rendered uninhabitable has been 105
restored to a habitable condition; or 106
2. No later than March 1 of the yea r immediately following 107
the catastrophic event. 108
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The application for abatement must be made on a form prescribed 110
by the department and furnished by the property appraiser. 111
(b) The application must identify the residential parcel 112
upon which the residentia l improvement was rendered 113
uninhabitable by a catastrophic event, the date of the 114
catastrophic event, and the number of days the residential 115
improvement was uninhabitable during the calendar year in which 116
the catastrophic event occurred. 117
(c) The application must be verified under oath and is 118
subject to penalty of perjury. 119
(d) Upon receipt of the application, the property 120
appraiser must investigate the statements contained in the 121
application to determine if the applicant is entitled to an 122
abatement of taxes. If the property appraiser determines that 123
the applicant is not entitled to an abatement, the applicant may 124
file a petition with the value adjustment board, pursuant to s. 125
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194.011(3), requesting that the abatement be granted. 126
(e) If the property app raiser determines that the 127
applicant is entitled to an abatement, the property appraiser 128
must issue an official written statement to the tax collector 129
within 30 days after such determination, but no later than April 130
1 of the year following the date on whic h the catastrophic event 131
occurred, that provides: 132
1. The just value of the residential improvement as 133
determined by the property appraiser on January 1 of the year in 134
which the catastrophic event for which the applicant is claiming 135
an abatement occurred. 136
2. The number of days during the calendar year during 137
which the residential improvement was uninhabitable. 138
3. The postcatastrophic event just value of the 139
residential parcel as determined by the property appraiser. 140
4. The percent change in value ap plicable to the 141
residential parcel. 142
(3) Upon receipt of the written statement from the 143
property appraiser, the tax collector shall calculate the damage 144
differential pursuant to this section and process a refund in an 145
amount equal to the catastrophic even t abatement. 146
(4) Any person who is qualified to have his or her 147
property taxes abated under subsection (2) but fails to file an 148
application by March 1 of the year immediately following the 149
catastrophic event may file an application for abatement under 150
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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
this subsection and may file a petition with the value 151
adjustment board, pursuant to s. 194.011(3), requesting that an 152
abatement under this subsection be granted. Such petition may be 153
filed at any time during the taxable year on or before the 25th 154
day following the mailing of the notice by the property 155
appraiser as provided in s. 194.011(1). Upon reviewing the 156
petition, if the person is qualified to receive the abatement 157
under this subsection and demonstrates particular extenuating 158
circumstances determined by the property appraiser or the value 159
adjustment board to warrant granting a late application for 160
abatement, the property appraiser or the value adjustment board 161
may grant an abatement. 162
(5) By September 1 of each year, the tax collector shall 163
notify: 164
(a) The department of the total reduction in taxes for all 165
properties that qualified for an abatement pursuant to this 166
section for the year. 167
(b) The governing board of each affected local government 168
of the reduction in such local government's taxes that oc curred 169
pursuant to this section. 170
Section 3. Notwithstanding the application deadline in s. 171
197.319, Florida Statutes, the deadline to file a claim for an 172
abatement under that section during the 2021 calendar year is 173
June 1, 2022. Any applicant who seek s an abatement and who fails 174
to file an application by June 1 must file an application for 175
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the abatement with the property appraiser on or before the 25th 176
day following the mailing by the property appraiser of the 177
notices required under s. 194.011(1), Flor ida Statutes. Upon 178
receipt of sufficient evidence, as determined by the property 179
appraiser, demonstrating that the applicant was unable to apply 180
for the abatement in a timely manner or otherwise demonstrating 181
extenuating circumstances judged by the propert y appraiser to 182
warrant approving the abatement, the property appraiser may 183
approve the abatement. If the applicant fails to produce 184
sufficient evidence demonstrating that the applicant was unable 185
to apply for the abatement in a timely manner or otherwise 186
demonstrating extenuating circumstances as judged by the 187
property appraiser, the applicant may file, pursuant to s. 188
194.011(3), Florida Statutes, a petition with the value 189
adjustment board requesting that the abatement be approved. Such 190
petition must be fil ed during the taxable year on or before the 191
25th day following the mailing of the notice by the property 192
appraiser as provided in s. 194.011(1), Florida Statutes. Upon 193
reviewing the petition, if the applicant was qualified to 194
receive the abatement and demo nstrated particular extenuating 195
circumstances judged by the value adjustment board to warrant 196
approving the abatement, the value adjustment board may approve 197
the abatement for the current year. 198
Section 4. The Department of Revenue is authorized, and 199
all conditions are deemed met, to adopt emergency rules pursuant 200
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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
to s. 120.54(4), Florida Statutes, for the purpose of 201
implementing this act. Notwithstanding any other provision of 202
law, emergency rules adopted pursuant to this section are 203
effective for 6 months after adoption and may be renewed during 204
the pendency of procedures to adopt permanent rules addressing 205
the subject of the emergency rules. 206
Section 5. This act shall apply retroactively to January 207
1, 2021. 208
Section 6. This act shall take effect upon becoming a law. 209