Governor Signs Property Tax Relief bill for Victims of Hurricane Ian and Nicole

According to a release from the Florida Department of Revenue, on December 16, 2022, Chapter 2022-272, was signed into law by Governor DeSantis, providing property tax relief for residential improvements rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole. The Department of Revenue has created and made available for use, starting January 1, 2023, Form DR-5001, Application for Hurricane Ian or Hurricane Nicole Tax Refund. The fillable form is available under Refund Forms here.

The new section provides that if a residential improvement is rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole, the property owner may apply for a refund of a portion of their property taxes levied and paid for in 2022, for the time the property was uninhabitable.

The term “uninhabitable” is defined in Florida Statute 197.3181 as “the loss of use and occupancy of a residential improvement for the purpose for which it was constructed resulting from damage to or destruction of, or from a condition that compromises the structural integrity of, the residential improvement which was caused by Hurricane Ian or Hurricane Nicole during the 2022 calendar year.”

In order to receive this relief, the property owner must file an application for refund with the property appraiser no sooner than January 1, 2023 and no later than April 3, 2023. The application must be accompanied by supporting documentation and verified under oath.

More information is available in the Department’s A Florida Homeowner’s Guide: Property Tax Relief for Hurricane Ian or Hurricane Nicole to assist taxpayers who may be eligible for a refund.

If you have questions or need assistance with your form, please do not hesitate reach out to Nicholas Mau at (954) 906-8066 or send him an email at n.mau@first-pointe.com.