Florida Senate - 2025                                    SB 1598
       
       
        
       By Senator Polsky
       
       
       
       
       
       30-00741A-25                                          20251598__
    1                        A bill to be entitled                      
    2         An act relating to refund of taxes for residential
    3         improvements rendered uninhabitable by a catastrophic
    4         event; amending s. 197.319, F.S.; revising the date
    5         property appraisers must take certain actions relating
    6         to residential improvements rendered uninhabitable by
    7         a catastrophic event; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraph (d) of subsection (2) of section
   12  197.319, Florida Statutes, is amended to read:
   13         197.319 Refund of taxes for residential improvements
   14  rendered uninhabitable by a catastrophic event.—
   15         (2) If a residential improvement is rendered uninhabitable
   16  for at least 30 days due to a catastrophic event, taxes
   17  originally levied and paid for the year in which the
   18  catastrophic event occurred may be refunded in the following
   19  manner:
   20         (d) The property appraiser shall review the application and
   21  determine whether if the applicant is entitled to a refund of
   22  taxes. No later than July 1 April 1 of the year following the
   23  date on which the catastrophic event occurred, the property
   24  appraiser must:
   25         1. Notify the applicant if the property appraiser
   26  determines that the applicant is not entitled to a refund. If
   27  the property appraiser determines that the applicant is not
   28  entitled to a refund, the applicant may file a petition with the
   29  value adjustment board, pursuant to s. 194.011(3), requesting
   30  that the refund be granted. The petition must be filed with the
   31  value adjustment board on or before the 30th day following the
   32  issuance of the notice by the property appraiser.
   33         2. Issue an official written statement to the tax collector
   34  and the applicant within 30 days after the determination, but no
   35  later than by July 1 April 1 of the year following the date on
   36  which the catastrophic event occurred, if the property appraiser
   37  determines that the applicant is entitled to a refund. The
   38  statement must provide:
   39         a. The just value of the residential improvement as
   40  determined by the property appraiser on January 1 of the year in
   41  which the catastrophic event for which the applicant is claiming
   42  a refund occurred.
   43         b. The number of days during the calendar year during which
   44  the residential improvement was uninhabitable.
   45         c. The postcatastrophic event just value of the residential
   46  parcel as determined by the property appraiser.
   47         d. The percent change in value applicable to the
   48  residential parcel.
   49         Section 2. This act shall take effect upon becoming a law.