While it’s uncertain what property tax relief will emerge from Tallahassee this year, legislation seeking to ensure homeowners aren’t punished for wind mitigation is starting to move.
The Senate Finance and Tax Committee is advancing Sen. Tom Leek’s bill (SB 434), which would remove the perverse incentive for Property Appraisers to enhance home value based on storm hardening.
“Members, this bill comes to you because it was made known to me by a Property Appraiser that the very thing that we’re asking our citizens to do, which is to harden their homes and become more resilient, is sometimes being penalized by increased property taxes. As a result of the increased value. This would end that practice,” Leek said Wednesday.
The bill from Leek, a Republican from Port Orange, would stop Property Appraisers from boosting a home’s “just value” just because the homeowner adopted “changes or improvements made to improve the property’s resistance to wind damage,” which people often do to fortify their properties and lower their insurance costs.
The following would be covered: strengthening roof decks; creating secondary barriers to block water intrusion; installing wind-resistant shingles, gable-end bracing, storm shutters, and opening protections; and reinforcing roof-to-wall connections.
The bill would take effect in July if passed, but it would only apply to work after the beginning of 2027, meaning that as currently written, modifications would still lead to increased tax penalties through the end of next year.
Rep. Toby Overdorf is carrying the House companion bill, which has yet to have a committee hearing.
