The deadline to file an application with the Property Appraisers office for a 2022 property tax refund was April 3, 2023.
The Property Appraiser is responsible for approving or denying a homeowner’s eligibility for a refund based on the application.
No later than June 1, 2023, the property appraiser must notify the applicant of ineligibility or notify both the applicant and tax collector if the applicant is eligible for a refund.
Applicants found ineligible may file a petition with the value adjustment board (VAB) requesting that such a refund be granted. The petition must be filed with the value adjustment board on or before the 30th day following the issuance of the notice by the property appraiser.
Refunds are calculated and processed by the Tax Collector and are to be issued upon timely payment of 2022 property taxes by the homeowner.
The refund amount is calculated by applying the percent change in value to the number of days the residential improvement was uninhabitable. The percent change in value is found by subtracting the January 1, 2022 just value of the residential improvement from the January 1, 2022 just value of the entire parcel to establish the post-disaster value and then calculating the percent change in value.
Under s. 197.3181 F.S., a residential improvement that is uninhabitable has no value, although the land and other improvements, as defined in the statute, do have value. The statute specifies that “a residential improvement does not include a structure that is not essential to the use and occupancy of the residential dwelling or house, including, but not limited to, a detached utility building, detached carport, detached garage, bulkhead, fence, or swimming pool, and does not include land.”
For all approved refund applications, the property appraiser is required to provide the tax collector with the January 1, 2022, just value of the residential improvement (as defined above), the number of days during 2022 that the residential improvement was uninhabitable, the post-disaster just value of the residential parcel, and the percent change in value applicable to the residential parcel.
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