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2007 Tornado Relief

The Florida Department of Revenue is working to assist Florida property appraisers as they provide up to $1,231,500 in tornado relief payments.

These relief payments were adopted by Governor Charlie Crist and the Florida Legislature during the regular 2007 legislative session to assist Floridians affected by the tornados that struck Florida on December 25, 2006 and February 2, 2007.

Florida property appraisers will administer two forms of relief.

Tornado relief for residents who bought replacement mobile homes:

  • Floridians may apply to their county property appraiser for up to $1,500 in tornado relief payments if they purchased a mobile home to replace a mobile home that suffered major damage from tornados that occurred on December 25, 2006 and February 2, 2007 and the mobile home was their permanent residence.
  • Applications for relief for residents who bought replacement mobile homes are due to the property appraiser by October 1, 2007. The relief is calculated based on the state sales tax paid on the replacement mobile home. Applicants are eligible for either relief related to mobile home replacement or property tax, but not both. The relief related to mobile home replacement is capped at $309,000, and individual relief payments may be reduced by an equal proportion to maintain the total relief paid out at $309,000.
  • Property appraisers will review applications and determine if applicants are eligible for relief payments.
  • Approved applicants can expect to receive payments sometime in December 2007.

Tornado relief for Florida residents with homestead property-tax exemptions:

  • Floridians may apply to their county property appraiser for up to $1,500 in tornado relief if their home was uninhabitable for 60 days or more as a result of damage from a tornado that occurred on February 2, 2007. The relief payment will be based on the number of days that the home was uninhabitable multiplied by a daily proportion of the 2007 property tax levied on the home. The home must have a valid Florida homestead exemption for 2007.
  • Applications for property tax related relief are due to the property appraiser by February 1, 2008. Total relief payments are capped at $922,500, and the law provides that individual relief payments may be reduced by an equal proportion to maintain the total relief paid out at $922,500.
  • Property appraisers will review applications and determine if applicants are eligible for relief payments.
  • Approved applicants can expect to receive payments sometime in April 2008.

Under the tornado relief bill, Value Adjustment Boards will consider appeals of rulings by property appraisers on relief applications.
A list of frequently asked questions and answers is provided to aid and assist in the administration of the tornado relief bill. These responses are not a policy statement or interpretation of state law or rules, but are provided for information purposes only. The Department of Revenue does not administer approval of applications for disaster relief. Please contact your Florida property appraiser to obtain the appropriate application(s) for relief.