Overview
In 2024, Hurricanes Debby, Helene, and Milton caused significant damage to residential property in Florida. Many owners of single family or multifamily residential property may be unaware that under Florida law, if a catastrophic event rendered their property uninhabitable for at least 30 days, they may be eligible for a partial refund of their property taxes.
This client alert provides information about the property tax refund, including eligibility requirements, the application process, and how the refund is calculated.
To apply for the property tax refund, you must: (1) own a residential improvement (2) that was rendered uninhabitable for at least 30 days (3) by a catastrophic event. Each of these terms is defined as follows:
- Residential Improvement means single family and multifamily (with 9 or less units) residential dwellings.
- Uninhabitable means the loss of a residential improvement’s use and occupancy for its intended purpose due to damage, destruction, or conditions compromising its structural integrity, caused by a catastrophic event.
- Note: Guidance is limited on what level of damage or destruction would be necessary to meet this definition, but if an owner makes a good faith determination that the residential improvement could not have been safely occupied, this presumably would meet the requirement of uninhabitability.
- Catastrophic Event means an event of misfortune or calamity that renders one or more residential improvements uninhabitable.
- Note: Damage caused by Hurricanes Debby, Helene, and Milton will qualify as damage from a catastrophic event.
Application Process
To apply for the refund:
Step 1: Pay your 2024 property taxes.
- Applications for refund cannot be processed until property taxes have been paid in full.
Step 2: Complete the Application for Catastrophic Event Tax Refund (Form DR – 465).
- Some counties may have online applications, but a general application can be found at: https://floridarevenue.com/property/Documents/dr465.pdf.
- Be prepared to provide supporting information and documentation, including:
- A description of the catastrophic event and the residential parcel ID number of the property that was damaged;
- The date on which the catastrophic event occurred and the number of days the residential improvement was uninhabitable.
- Hurricane Debby occurred on August 3, 2024;
- Hurricane Helene occurred on September 26, 2024; and
- Hurricane Milton occurred on October 9, 2024.
- Provide documentary evidence of the uninhabitability, including, but not limited to:
- Photographs;
- Utility bills;
- Insurance adjuster’s damage reports;
- Insurance claims;
- Contractors’ statements/reports;
- Building inspections;
- Building permit applications; and
- Certificates of occupancy.
Step 3: Submit the application to the county property appraiser by March 1, 2025.
- The application should be submitted to the property appraiser where the uninhabitable property is located.
- Owners who can show extenuating circumstances for failing to submit their application by the deadline may be able to submit a petition for reconsideration.
Step 4: Wait for the property appraiser to review your application.
- Owners who submit a timely application will receive notice of refund approval or rejection by April 1, 2025.
Refund Calculation
The amount refunded will equal the portion of the entire affected parcel’s property tax that is attributable to the uninhabitable residential improvement, prorated for the portion of the year the residential improvement was uninhabitable.
The refund can be expressed by the following formula:
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This publication is for general information only. It is not legal advice, and legal counsel should be contacted before any action is taken that might be influenced by this publication.
About Gunster
Gunster, Florida’s law firm for business, provides full-service legal counsel to leading organizations and individuals from its 12 offices statewide. Established in 1925, the firm has expanded, diversified and evolved, but always with a singular focus: Florida and its clients’ stake in it. A magnet for business-savvy attorneys who embrace collaboration for the greatest advantage of clients, Gunster’s growth has not been at the expense of personalized service but because of it. The firm serves clients from its offices in Boca Raton, Fort Lauderdale, Jacksonville, Miami, Naples, Orlando, Palm Beach, Stuart, Tallahassee, Tampa Bayshore, Tampa Downtown, Vero Beach, and its headquarters in West Palm Beach. With more than 300 attorneys and consultants, and over 290 committed support staff, Gunster is ranked among the National Law Journal’s list of the 500 largest law firms and has been recognized as one of the Top 100 Diverse Law Firms by Law360. More information about its practice areas, offices and insider’s view newsletters is available at www.gunster.com
