2022 property tax refunds -
Hurricane ian

Who Decides if i am eligible?

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.

if approved, how will i receive my refund?

Refunds are calculated and processed by the Tax Collector and are to be issued upon timely payment of 2022 property taxes by the homeowner.

how do i check the status of my refund?

  1. Visit the Property Tax portal.
  2. Type your name, address or account number into the Search bar and click the magnifying glass.
  3. On your account summary you will see one of three flags which will be updated as your application moves through the refund process, so check back for updates:
    • “Ian Refund Application Received from PA:” This means we have received your approved application. Due to the calculation and verification process that we must use for every application, we cannot give a timeframe for your refund at this stage of the process.  
    • “Hurricane Ian Refund in Process:” This flag means we have calculated your refund amount and your file is awaiting final verification. Once this flag appears, your refund should be sent within seven business days.
    • “Hurricane Ian Refund Check Sent:” This flag means your refund check is with the United States Postal Service for delivery. 

How is the refund amount calculated?

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.

The Florida Department of Revenue has provided an example calculation for a residential property that was rendered uninhabitable.

Florida Department of Revenue example calculation

Property Taxes

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