Hurricane damage property tax relief in Florida: how §197.318 works
Summary
Definition: FL Stat. §197.318 provides a prorated property tax refund for any Florida residential property rendered uninhabitable by a misfortune or calamity — including hurricanes and floods. The calculation is (days uninhabitable ÷ 365) × annual tax bill. Applications are filed with your county property appraiser — not the state — and Florida law allows applications within 3 years of the misfortune, though many counties prefer earlier filing. This relief is independent of FEMA assistance and flood insurance claims.
Professional documentation supports both §197.318 applications and insurance claims
Eligibility requirements
Four conditions for property tax relief under FL Stat. §197.318.
Residential property
FL Stat. §197.318 applies to residential property — homestead and non-homestead residential. It does not apply to commercial property. Both owner-occupied (homestead) and residential rental properties are eligible.
Rendered uninhabitable by a misfortune or calamity
The property must have been rendered uninhabitable — not merely damaged. "Uninhabitable" means the property was not reasonably usable as a residence. A home with broken windows but intact structure may not qualify; a home with a collapsed roof, extensive flooding, or condemned status generally does.
Uninhabitable for at least 30 days
The uninhabitable period must last at least 30 consecutive days. Short-term displacement does not qualify. Document the period with inspection reports, contractor assessments, insurance adjuster visits, and any county condemnation or re-entry orders.
Application filed with the county property appraiser
Applications are not filed with the state — each Florida county property appraiser administers the program independently. There is no universal statewide form. Most counties require a written application supported by documentation of the damage and the uninhabitable period. File as soon as the damage is documented.
How the refund is calculated
The §197.318 refund formula — with a Florida example.
Formula
(Days uninhabitable ÷ 365) × Annual property tax bill
Example
- Property uninhabitable: 90 days
- Annual property tax bill: $6,000
- Calculation: 90 ÷ 365 = 0.2466. $6,000 × 0.2466 = $1,479 prorated refund.
- Estimated refund: $1,479
- The refund is calculated on the assessed value and millage rate for the year of the disaster
- If taxes were already paid, most counties issue a refund check — typically within 30–60 days of approval
- If taxes have not yet been paid, the reduction is applied before the payment deadline
- The refund is not taxable income at the federal level for personal residences (consult a CPA for investment or rental properties)
What to bring to your county property appraiser
Documentation that supports a §197.318 application.
County property appraisers do not inspect the property themselves — they rely on documentation you provide. The more precisely you can document the uninhabitable period, the more accurately the prorated refund will be calculated.
County property appraiser's application form (varies by county — get the current version from your county PA's website)
FEMA inspection report or insurance adjuster report documenting the damage and uninhabitable period
Contractor assessment or scope of work confirming the property could not be occupied
Photos and video of the damage (with timestamps)
County condemn order, red tag, or building department notice if issued
Documentation of when the property became inhabitable again (certificate of occupancy, contractor completion letter)
Tip: Professional restoration documentation — IICRC-compliant moisture mapping, drying logs, and scope reports — specifies the dates equipment was deployed and conditions were recorded. This creates a technical record of the uninhabitable period that is far more defensible than subjective accounts.
FAQ
Hurricane property tax relief — common questions.
What is FL Stat. §197.318 and what does it do?
FL Stat. §197.318 is Florida's property tax relief statute for property damaged by misfortune or calamity. It provides a prorated refund of property taxes for the portion of the tax year the property was uninhabitable due to qualifying damage. A hurricane, flood, or fire that renders a Florida residence uninhabitable qualifies. The calculation is straightforward: days uninhabitable divided by 365, multiplied by the annual property tax bill. The statute has applied to Florida disasters consistently and is administered through county property appraisers.
How is the application deadline different from the March 1 annual exemption deadline?
The March 1 annual deadline (FL Stat. §196.011) applies to most permanent property tax exemptions — homestead, senior, disability. The §197.318 uninhabitable property relief is different: it is a refund application, not an exemption application. Florida law allows applications within 3 years of the misfortune, though many county property appraisers prefer applications within the same tax year or by the first of March of the year following the disaster. After a major hurricane, many counties extend their processing windows. Contact your county property appraiser's office directly for the current deadline.
Does hurricane property tax relief reduce my assessed value permanently?
No. The §197.318 refund is a one-time prorated reduction for the year of the disaster — it does not permanently reduce your property's assessed value or future tax bills. The following tax year, your assessment returns to normal (subject to the Save Our Homes cap on homestead properties under FL Stat. §193.155). If the damage resulted in a permanent reduction of the property's market value, a separate reassessment with your county property appraiser may be appropriate.
Can I receive both FEMA disaster assistance and the property tax refund?
Yes — these are separate programs and do not offset each other. FEMA Individual Assistance covers uninsured losses and temporary housing. The FL §197.318 property tax refund is a statutory right against your local property tax liability. You can also file your NFIP flood insurance claim simultaneously. None of these programs require you to waive or reduce the other; receiving one does not disqualify you from the others.
Is this the same as the Homestead Exemption or Save Our Homes?
No. The Homestead Exemption ($25,000 or $50,000 for most homestead properties under FL Stat. §196.031) permanently reduces your assessed value. Save Our Homes (FL Stat. §193.155) caps annual assessment increases on homestead property. FL Stat. §197.318 is a one-year disaster relief provision — a temporary tax refund for the period the property was uninhabitable due to a specific misfortune. Each program operates independently and must be applied for separately.
Related Florida flood guides
Other financial steps after a Florida hurricane.
FEMA assistance
File a FEMA flood claim
60-day deadline, DisasterAssistance.gov, IA vs. NFIP
Read guideRoof protection
FEMA Blue Roof program
Free temporary roof sheeting, Right of Entry, who qualifies
Read guideFL law
Florida property law overview
Eviction timelines, contractor licensing, insurance rules
Read guideProfessional restoration documentation that supports your property tax application.
IICRC-certified flood restoration with moisture mapping, thermal imaging, and drying logs. Your county property appraiser needs a documented uninhabitable period — we provide the technical record.
Start flood intakeLast updated: 2026-10-19. FL Stat. §197.318 deadlines and application procedures vary by county and may be extended after major disasters. Consult your county property appraiser and a Florida-licensed CPA or attorney for advice specific to your situation.