Catastrophic Event Information
What is a catastrophic event?
Under Section 197.319(1)(a), F.S., the term catastrophic event is defined to mean: “an event of 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 event may be caused by a weather event typically affecting multiple properties (for example, a hurricane, tornado, wildfire, flooding) or a non-weather event typically affecting individual properties (for example, an unintentional fire, water damage, structural failure).
Who is eligible?
A homeowner may be eligible for a refund of a portion of property taxes paid (for the year in which the catastrophic event occurred) if the property was uninhabitable for at least 30 days due to a catastrophic event. To be eligible for a partial property tax refund, the property appraiser must determine the residential property was “uninhabitable.” Section 197.319(1)(g), F.S., defines the term uninhabitable 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 a catastrophic event.”
Property Damage Guide
Download the Catastrophic Event Property Damage Guide
Application
Download the Catastrophic Event Property Damage Application
Property Damage Survey
Fill out our Property Damage Survey
How will damage to my property affect it’s taxable value?
Fla. Stat 194.042 provides that all real property shall be assessed according to its just value as of January 1st of each year. What if my house is not completely rebuilt or repaired after January 1 of the next year?
If the structure is incomplete on January 1 after the damage occured, appraisers will reduce your just/market and capped values accordingly as of January 1 for the new tax year. Adjustment of the capped (assessed) value will depend upon the difference between just and assessed values and the level of damage. Taxable value is assessed value less any exemptions you are qualified to receive. You can make us aware of storm damage to your property by completing our Storm Damage Survey.