Assessment of Property Used for Residential Purposes

Plain English Breakdown

The candidate explanation incorrectly states that the effective date is July 1, 2026, while the official source indicates it will take effect on July 1, 2026.

Assessment of Property Used for Residential Purposes

This bill stops the increase in property value from being considered when assessing residential properties that have been improved to resist wind damage.

What This Bill Does

• Defines what changes or improvements made to a home can help it withstand wind better, like stronger roof connections and storm shutters.
• Says these specific improvements should not be used to raise the assessed value of a property when determining how much tax is owed on that property.

Who It Names or Affects

• Homeowners who make wind-resistant improvements to their properties in Florida.

Terms To Know

just value

The fair market value of a property used for tax assessment purposes.

assessed value

The official valuation of a property by the government, which is used to calculate property taxes.

Limits and Unknowns

• This bill does not affect other types of property improvements that do not relate to wind resistance.
• It only applies to residential properties in Florida and changes made on or after January 1, 2027.

Official Summary Text

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.

Current Bill Text

Florida Senate
-
2026

SB 434

By
Senator Leek

7-00340-26 2026434__
1 A bill to be entitled
2 An act relating to assessment of property used for
3 residential purposes; creating s. 193.6245, F.S.;
4 defining the term “changes or improvements made to
5 improve the property’s resistance to wind damage”;
6 prohibiting the consideration of the increase in just
7 value of a property which is attributable to changes
8 or improvements made to improve the property’s
9 resistance to wind damage in determinations of the
10 assessed value of certain property; providing
11 applicability; providing an effective date.
12
13 Be It Enacted by the Legislature of the State of Florida:
14
15 Section 1. Section 193.6245, Florida Statutes, is created
16 to read:
17
19
3
.6245
Assessment of property; changes or improvements

18
for resistance to wind damage
.—

19
(1)

As used in this section, the term “changes or

20
improvements made to improve
the
property’s resistance to wind

21
damage”
includes, but is not limited to, all of the following:

22
(a)

Improving the strength of the roof deck attachment
.

23
(b)

Creating a secondary water barrier to prevent water

24
intrusion
.

25
(c)

Installing wind-resistant shingles
.

26
(d)

Installing gable-end bracing
.

27
(e)

Reinforcing roof-to-wall connections
.

28
(f)

I
nstalling storm shutters
.

29
(g)

Installing opening protections.

30
(2)

In determining the assessed value of real property used

31
for residential purposes,
any
increase in just value of a

32
property
which is
attributable to changes or improvements made

33
to improve the property’s resistance to wind damage may not be

34
considered.

35
(3)

This section applies to changes or improvement
s
made to

36
improve the property’s resistance to wind damage made
on or

37
after January 1, 202
7
.

38 Section 2. This act shall take effect July 1, 2026.