Florida Property Tax Refund – Hurricane Ian and Hurricane Nicole

The Florida Department of Revenue recently issued property tax guidance to homeowners impacted by major hurricanes that affected the state in 2022. On January 17, 2023, the Department issued PTO 23-01, Refund of Taxes for Residential Improvement Rendered Uninhabitable by Hurricane Ian or Hurricane Nicole – Revised Form. The bulletin provides taxpayers with information on the property tax relief legislation enacted in December 2022.

The property tax law grants relief to taxpayers if their residential properties were rendered uninhabitable for 30 days or more due to Hurricane Ian or Hurricane Nicole. The property tax relief applies retroactively to January 1, 2022, and expires on January 1, 2024. If applicable, property owners may request a refund of property taxes paid for in 2022 relative to the time their residential property was uninhabitable due to a hurricane. The law defines “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 Hurricane Ian or Hurricane Nicole during the 2022 calendar year.”

The Department has adopted Form DR-5001, N. 01/23, to facilitate the application for refund of property taxes due to the property being uninhabitable in 2022. The application must be filed by April 3, 2023. If the application is not filed by the deadline, then the property owner waives their claim for refund under the property tax law. Supporting documentation must accompany the application and may include insurance information, statements from contractors, building permit applications and similar documents detailing the damage to the property. The application must be signed by under penalties of perjury, with the property owner attesting that the facts and information provided on the application are true.

The county property appraiser must notify the applicant of their determination no later than June 1, 2023. If an application is approved, the tax collector will calculate and process the refund of property taxes. If an application is denied, the property owner has the option to file an appeal with the value adjustment board.

The full Bulletin, PTO 23-01, can be viewed on Department’s website here.

For more hurricane-related information, including property taxes, visit the Department’s dedicated Hurricane Ian website here.

Form DR-5001, N. 01/23, can be found at the Florida Department of Revenue website,

Questions on Florida’s real property taxes can be directed to the Department at dorpto@floridarevenue.com.

If you have questions on State and Local Tax matters, please contact the HBK SALT Advisory Group at hbksalt@hbkcpa.com.