FL – Guidance provided on tax relief for properties made uninhabitable by Hurricanes Ian or Nicole

Florida provides guidance regarding property tax relief for residential properties rendered uninhabitable for 30 days or more due to Hurricanes Ian or Nicole. The tax relief provides that if a residential improvement is rendered uninhabitable for 30 days or more due to Hurricanes Ian or Nicole, the property owner may apply for a refund of a portion of their property taxes levied and paid for in 2022, for the time the property was uninhabitable. Property Tax Oversight Information Bulletin PTO 22-10, Florida Department of Revenue, December 22, 2022