(1) As used in this section, the term “residential improvement” means a multistory residential building that consists of at least 50 dwelling units.
(2) Each parcel owned and assessed as homestead property under s. 193.155 or as nonhomestead residential property under s. 193.1554 which is within a residential improvement that is destroyed due to a sudden and unforeseen collapse of the residential improvement or due to the subsequent demolition of the residential improvement after such collapse is eligible for an abatement of all taxes and non-ad valorem assessments for the year in which the destruction occurred if the property appraiser determines that the condition of the residential improvement on the January 1 immediately preceding the collapse was such that the residential improvement had no value due to a latent defect of the property not readily discernible by inspection.
(a) The property appraiser shall provide to the tax collector an official written statement that provides the information necessary for the tax collector to abate the taxes and non-ad valorem assessments for each parcel owner.
(b) For parcels meeting the requirements of this subsection, a parcel owner is not required to remit a payment, the property appraiser may not issue a notice of proposed property taxes pursuant to s. 200.069, and the tax collector may not issue a tax notice pursuant to s. 197.322. In lieu of the notice of proposed property taxes, the property appraiser must notify the taxpayer that all taxes and non-ad valorem assessments have been abated for the year in which the property was destroyed. If a parcel owner files a petition to the value adjustment board concerning the value of the parcel for the year of the destruction, the value adjustment board must dismiss the petition.
(3) For purposes of determining the assessed value under s. 193.155(8) of a new homestead established by an owner of a parcel within the destroyed residential improvement, the just value and assessed value of the destroyed parcel on the January 1 of the year preceding the year of the destruction must be used.
(4) Tax payments received by the tax collector for taxes and non-ad valorem assessments levied in the year of destruction on parcels meeting the requirements of subsection (2) are eligible for a refund upon application made to the tax collector. For purposes of this subsection, the parcel owner or the parcel owner’s legal representative may apply for a refund.
(5) Section 197.319 does not apply to any parcel for which an abatement of taxes and non-ad valorem assessments is provided to a parcel owner pursuant to this section.
(6) This section is repealed December 31, 2023, unless reviewed and saved from repeal through reenactment by the Legislature.
History.—s. 16, ch. 2022-97.
1Note.—
A. Section 17, ch. 2022-97, provides that “[s]ection 197.3195, Florida Statutes, as created by this act, applies retroactively to January 1, 2021. This section shall take effect upon this act becoming a law.”
B. Section 53, ch. 2022-97, provides that:
“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to implement the amendments made by this act to s. 212.08; the creation by this act of ss. 197.319, 197.3195, and 220.1915, Florida Statutes; and the creation by this act of the temporary tax exemptions for ENERGY STAR appliances, children’s books, children’s diapers, baby and toddler clothing and shoes, and impact-resistant windows, doors, and garage doors. Notwithstanding any other provision of law, emergency rules adopted pursuant to this subsection are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.
“(2) This section shall take effect upon this act becoming a law and expires July 1, 2025.”
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 197 - Tax Collections, Sales, and Liens
197.103 - Deputy Tax Collectors; Appointment.
197.122 - Lien of Taxes; Application.
197.123 - Erroneous Returns; Notification of Property Appraiser.
197.131 - Correction of Erroneous Assessments.
197.146 - Uncollectible Personal Property Taxes; Correction of Tax Roll.
197.152 - Collection of Unpaid or Omitted Taxes; Interest Amount; Taxable Value.
197.162 - Tax Discount Payment Periods.
197.172 - Interest Rate; Calculation and Minimum.
197.182 - Department of Revenue to Pass Upon and Order Refunds.
197.192 - Land Not to Be Divided or Plat Filed Until Taxes Paid.
197.217 - Judicial Sale; Payment of Taxes.
197.222 - Prepayment of Estimated Tax by Installment Method.
197.2301 - Payment of Taxes Prior to Certified Roll Procedure.
197.2421 - Property Tax Deferral.
197.2425 - Appeal of Denied Tax Deferral.
197.243 - Definitions Relating to Homestead Property Tax Deferral.
197.252 - Homestead Tax Deferral.
197.2526 - Eligibility for Tax Deferral for Affordable Rental Housing Property.
197.254 - Annual Notification to Taxpayer.
197.262 - Deferred Payment Tax Certificates.
197.263 - Change in Ownership or Use of Property.
197.272 - Prepayment of Deferred Taxes.
197.282 - Distribution of Payments.
197.312 - Payment by Mortgagee.
197.3225 - Public Records Exemption; Taxpayer E-Mail Addresses.
197.323 - Extension of Roll During Adjustment Board Hearings.
197.332 - Duties of Tax Collectors; Branch Offices.
197.333 - When Taxes Due; Delinquent.
197.3335 - Tax Payments When Property Is Subject to Adverse Possession; Refunds.
197.343 - Tax Notices; Additional Notice Required.
197.344 - Lienholders; Receipt of Notices and Delinquent Taxes.
197.363 - Special Assessments and Service Charges; Optional Method of Collection.
197.3631 - Non-Ad Valorem Assessments; General Provisions.
197.3632 - Uniform Method for the Levy, Collection, and Enforcement of Non-Ad Valorem Assessments.
197.3635 - Combined Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments; Requirements.
197.373 - Payment of Portion of Taxes.
197.374 - Partial Payment of Current Year Taxes.
197.383 - Distribution of Taxes.
197.402 - Advertisement of Real or Personal Property With Delinquent Taxes.
197.403 - Proof of Publication.
197.412 - Attachment of Tangible Personal Property in Case of Removal.
197.414 - Record of Warrants and Levies on Tangible Personal Property.
197.4155 - Delinquent Personal Property Taxes; Payment Program.
197.417 - Sale of Personal Property After Seizure.
197.432 - Sale of Tax Certificates for Unpaid Taxes.
197.4325 - Procedure When Payment of Taxes or Tax Certificates Is Dishonored.
197.433 - Duplicate Certificates.
197.442 - Tax Collector Not to Sell Certificates on Land on Which Taxes Have Been Paid; Penalty.
197.443 - Cancellation of Tax Certificates; Correction of Tax Certificates.
197.444 - Cancellation of Tax Certificates; Suit by Holder.
197.462 - Transfer of Tax Certificates Held by Individuals.
197.472 - Redemption of Tax Certificates.
197.4725 - Purchase of County-Held Tax Certificates.
197.473 - Disposition of Unclaimed Redemption Moneys.
197.482 - Expiration of Tax Certificate.
197.492 - Errors and Insolvencies Report.
197.502 - Application for Obtaining Tax Deed by Holder of Tax Sale Certificate; Fees.
197.512 - Notice, Form of Publication for Obtaining Tax Deed by Holder.
197.522 - Notice to Owner When Application for Tax Deed Is Made.
197.532 - Fees for Mailing Additional Notices, When Application Is Made by Holder.
197.542 - Sale at Public Auction.
197.562 - Grantee of Tax Deed Entitled to Immediate Possession.
197.572 - Certain Easements Survive Tax Sales and Deeds.
197.573 - Survival of Restrictions and Covenants After Tax Sale.
197.582 - Disbursement of Proceeds of Sale.
197.593 - Corrective County Deeds Without Consideration or Further Notice.
197.602 - Reimbursement Required in Challenges to the Validity of a Tax Deed.