Extensive property damage can affect property assessment. Any changes to property assessments or property tax bills due to damage will be effective for the year after the damage occured.
When a property suffers damage, our appraisers document its condition and then return for a field visit at the end of the year to determine whether repairs or rebuilding have been completed. Under Florida law, properties are assessed based on their condition as of January 1 each year.
- If a property is damaged but repairs are completed before January 1 of the following year, the assessment will not be reduced.
- If repairs are incomplete on January 1 after the damage occurred, appraisers will reduce the market and capped values accordingly for the new tax year.
The property tax bill mailed in November reflects the state of a property as of January 1 of that year. Any value reduction will affect the property tax bill mailed in November of the following year if the damage occured after January 1.
For example, if your home suffered extensive damaged in August 2024 and repairs are complete in February 2025, your November 2024 tax bill will not include any property tax reduction. The reduction will appear on your November 2025 tax bill and the value of repaired/replaced property won’t be taxed until November 2026.
Homeowners may continue to receive the homestead exemption and the Save Our Homes cap as long as they do not claim a new homestead exemption on a different home while they rebuild or repair the damages.
If a home is uninhabitable for more than 30 days, the property owner may be eligible for a partial property tax refund. This refund will be applied in the following tax year. For example, a property catastrophically damaged in 2024 could qualify for a partial property tax refund in the 2025 tax year.
Repairing
Properties will be reevaluated once repaired. If the property is repaired to its former condition, there will be no impact to the assessed value cap.
Opting Not to Rebuild
Property owners who elect not to rebuild can use portability to transfer their homestead exemption savings to a new property within the State of Florida. The homestead exemption will be removed on the January 1 following the damage, and the property owner will have the 3-tax year statutory window to port (transfer) any assessment differential to a new homestead.
Elevating Flooded Properties
For flooded properties that are repaired and have the the lowest living level of the home elevated (lifted) above base flood elevation, the value of the newly constructed subarea(s) at grade level will be added above the assessed value cap. The elevated improvements will remain under the cap as long as they do not exceed 110% of the original structure or 1,500 SF, whichever is greater. The affected property owner has 3 years from the January 1 following the damage or destruction of the property to commence the changes, additions or improvements. Effective January 1, 2025, that time limit will increase from 3 to 5 years. The commencement date is triggered by the pulling of a permit.
Rebuilding a Destroyed Property
If the property owner chooses to rebuild (up to 110% of original improvement or 1,500 SF, whichever is greater), then the Save Our Homes (SOH) cap or the 10% cap will continue upon completion of the new building as if no damage occurred. The homestead exemption will remain on the vacant land during construction. However, if the owner chooses not to rebuild after notifying the PAO that they wish to rebuild, this would be considered an abandonment of the homestead.
The affected property owner has 3 years from the January 1 following the damage or destruction of the property to commence the changes, additions or improvements. Effective January 1, 2025, that time limit will increase from 3 to 5 years. The commencement date is triggered by the pulling of a permit.
 Original House |
 Rebuilding Less Than 110% of Original |
 Rebuilding More Than 110% of Original |
|---|---|---|
| Original Square Footage: 1792 | Rebuilt Square Footage: 1970 | Rebuilt Square Footage: 2150 |
| Percent change: 109.9% | Percent change: 119.9% | |
| Value and homestead cap will continue upon completion of the new building as if no damage occurred. | The square footage exceeding 110% of the original would be valued as new construction above the cap. The cap would then apply to this space going forward in future years under the same ownership. |
If your home has structural damage (not damaged fencing or downed trees), please contact our office. This information helps us monitor damage and recovery, ensuring that any adjustments required by state law are applied.
To contact us, call 561.355.3230 or email us at PAHurricaneDamage@pbcpao.gov. Please be prepared to provide the following information:
- Property Address
- Owner or contact person
- Contact Phone number
- Contact Email address
- Summary of damage
It would be helpful to have photos and videos of damage, insurance adjuster reports, repair receipts, and any other related documentation of the structural damage to your home and improvements.
Florida law requires property appraisers to determine whether you are entitled to a tax refund in the event of catastrophic damage. To make this determination, supporting documentation is required to verify uninhabitability and subsequent habitability. Examples of acceptable documentation include utility bills, insurance records, contractor statements, building permit applications, and certificates of occupancy from building inspections.
Catastrophic Property Damage»
Under Florida Law, if a property is damaged or destroyed by misfortune or calamity after the damage or destruction occurs, the property owner may continue the homestead exemption. The calamity provision in Florida Law protects property owners from an increase in their assessed value following a catastrophe when repairing/rebuilding their property. The owner must notify the Property Appraiser that they intend to repair or rebuild the property and use the property as the primary residence following the completion of repairs.
You can transfer your homestead savings to another property within the state of Florida. The homestead exemption on your current property will be removed as of January 1 following the damage, and you will have a three-tax-year statutory window to port (transfer) any assessment differential to a new homestead.
More about portability»
No, as long as the repaired or rebuilt home does not exceed 110% of the structure’s original square footage. Under Florida law, if a property is damaged or destroyed due to misfortune or calamity, the property owner may retain the homestead exemption. The calamity provision in state law protects property owners from an increase in assessed value following a catastrophe when repairing or rebuilding their property, provided it does not exceed 110% of the original square footage. The owner must notify the Property Appraiser’s Office of their intent to repair or rebuild the property and use it as their primary residence once repairs are completed.
See "Rebuilding a Property" on our Report Damaged Propert page»