PROVIDED SUMMARY
Assessment of Property Used for Residential Purposes; Defining the term “changes or improvements made to improve the property’s resistance to wind damage”; prohibiting the consideration of the increase in just value of a property which is attributable to changes or improvements made to improve the property’s resistance to wind damage in determinations of the assessed value of certain property, etc.
Full bill text →
Plain English Summary
AI-GENERATED
Excludes wind-resistance upgrades from property tax assessments.
Florida property appraisers must ignore the added value of specific wind-resistance improvements when calculating a home's assessed value.
This prevents property tax bills from rising due to the cost of installing storm shutters, reinforced roofs, or other wind protections.
The rule applies to any residential property where these specific improvements are made on or after January 1, 2027.
Homeowners can now invest in storm safety without facing a corresponding increase in their annual property tax liability.
KEY PROVISIONS
AIAdds a statutory definition listing specific upgrades that count as wind-resistance improvements.
“includes, but is not limited to, all of the following: (a) Improving the strength of the roof deck attachment.”
bill text, line 21 →
AIProhibits property appraisers from including the value of wind-resistance upgrades in a home's assessed value.
“any increase in just value of a property which is attributable to changes or improvements made to improve the property's resistance to wind damage may not be considered.”
bill text, line 31 →
AILimits the valuation exclusion to improvements made on or after January 1, 2027.
“This section applies to changes or improvements made to improve the property's resistance to wind damage made on or after January 1, 2027.”
bill text, line 35 →
TIMELINE
3/13/2026
Died in Messages
2/19/2026
Immediately certified -SJ 356
2/19/2026
Passed; YEAS 38 NAYS 0 -SJ 349
2/19/2026
Read 3rd time -SJ 349
2/19/2026
Read 2nd time -SJ 349
2/18/2026
Placed on Special Order Calendar, 02/19/26
2/18/2026
Placed on Calendar, on 2nd reading
2/17/2026
Favorable by- Rules; YEAS 24 NAYS 0
2/12/2026
On Committee agenda-- Rules, 02/17/26, 12:00 pm, 412 Knott Building
2/5/2026
Favorable by Appropriations; YEAS 16 NAYS 0
2/2/2026
On Committee agenda-- Appropriations, 02/05/26, 9:00 am, 110...
1/29/2026
Now in Appropriations
1/28/2026
Favorable by Finance and Tax; YEAS 8 NAYS 0
1/23/2026
On Committee agenda-- Finance and Tax, 01/28/26, 3:45 pm, 301...
12/1/2025
Referred to Finance and Tax; Appropriations; Rules
13 EARLIER →
STATUTES IT CHANGES
STAFF ANALYSES
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