If your home has suffered catastrophic damage, there are provisions in Florida law that pertain to your property tax assessment and how it is affected when your home is destroyed by a hurricane, fire or other calamity. If your home has substantial structural damage, please contact us at 561.355.3230 or PAHurricaneDamage@pbcpao.gov. |
A Florida Homeowner's Guide - Catastrophic Event Property Damage |
Property Tax Refund
Property values and tax bills are based on the status of a property as of January 1. If a home is destroyed in August, the property owner will still receive a property tax bill for that year because the building was intact on January 1. However, residential property owners may be eligible for a partial property tax refund due to damage associated with a catastrophic event.
Eligibility for a refund is determined based on certain conditions:
- The property must be rendered uninhabitable from damage associated with a hurricane or other catastrophic event for a minimum of 30 days from the date of the event.
- The owner must provide our office a completed form DR-465 Application for Catastrophic Event Tax Refund as per Section 197.319, Florida Statutes. The Instructions on page 2 of the DR-465 Form describe the documentation required and refund calculations.
- The DR-465 form must be accompanied by supporting documentation showing the real property could not be inhabited after the catastrophic event, including utility bills, insurance claims, contractor statements, permit applications, or certificates of occupancy.
- The deadline to file for the refund is March 1 of the year immediately following the catastrophic event.
- The taxpayer is still responsible for paying property taxes owed.
Refunds will be issued to the taxpayer after confirmation that the above conditions have been met. Property taxes must be paid in full prior to refund issuance. Tax bills are available from the Palm Beach County Tax Collector on November 1 of each year.
Once the DR-465 form has been submitted to our office, we will verify and forward the information to the Tax Collector to issue a refund. The process takes a minimum of 4-6 weeks. Our office cannot begin the refund process until January of the year following the catastrophic event.