2024-02 Property Tax Oversight BulletinProperty Tax Oversight Informational Bulletin
Repeal of Refund of Taxes for Residential
Improvements Rendered Uninhabitable by
Hurricane Ian or Hurricane Nicole
June 17, 2024
PTO 24-02
Effective January 1, 2024, Chapter 2024-03, Laws of Florida (SB 76), repeals section 197.3181,
Florida Statutes (F.S.), Refund of Taxes for Residential Improvements Rendered Uninhabitable
by Hurricane Ian or Hurricane Nicole.
Affected Rule and Forms:
The following rule and forms will be amended or repealed based on the law change.
• Rule 12D-16.002, F.A.C., Index to Forms
• Repeal Form DR-5002, Decision of the Value Adjustment Board Hurricane Ian or
Hurricane Nicole Tax Refund
• Repeal Form DR-5003, Report of Total Reductions in Taxes from Hurricane Ian or
Hurricane Nicole
Information about the status of the Department’s rulemaking is available at
https://floridarevenue.com/rules.
Questions:
This bulletin is provided by the Department of Revenue for your general information. For
questions, please email DORPTO@floridarevenue.com.
Reference:
The full text of the implementing law (chapter 2024-03, Laws of Florida) is available at
https://laws.flrules.org/2024/3.
Implementing Date:
The implementing law is effective January 1, 2024 and first applies to the 2024 tax year.