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The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 197
TAX COLLECTIONS, SALES, AND LIENS
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F.S. 197.3182
1197.3182 Tax deadlines for real property destroyed or rendered uninhabitable by Hurricane Ian or Hurricane Nicole.
(1) Notwithstanding any other law, for ad valorem taxes and non-ad valorem assessments levied in 2022, for all real property that has been completely destroyed or otherwise rendered uninhabitable due to damage or destruction caused by Hurricane Ian or Hurricane Nicole:
(a) The deadlines set forth in s. 197.333 are suspended and extended as follows:
1. Ad valorem taxes and non-ad valorem assessments levied in 2022, shall be due and payable on January 1, 2023.
2. Ad valorem taxes and non-ad valorem assessments shall become delinquent on June 1, 2023.
3. All dates or time periods and their associated provisions relative to the collection of, or administrative procedures regarding, delinquent taxes and non-ad valorem assessments, including, but not limited to, the sale of tax certificates, are extended based on the June 1, 2023, delinquency date, in accordance with s. 197.333.
(b) The deadlines set forth in s. 197.162 governing discounts for payments of all taxes assessed on the county tax rolls and collected by the county tax collector before the delinquency date are extended as follows:
1. Four percent in November 2022, December 2022, and January 2023.
2. Three percent in February 2023.
3. Two percent in March 2023.
4. One percent in April 2023.
5. Zero percent in May 2023.
(c) The deadlines set forth in s. 197.222(1)(c) and (d) governing ad valorem taxes prepaid in installments and the discounts applied to those payments are suspended and extended for 60 days.
(2) This section operates retroactively to January 1, 2022, and expires January 1, 2024.
History.s. 4, ch. 2022-272.
1Note.Section 7, ch. 2022-272, provides that “[t]he Department of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to administer the creation of ss. 197.3181 and 197.3182, Florida Statutes, and the amendment made to s. 194.032, Florida Statutes, by this act. Notwithstanding any other law, emergency rules adopted pursuant to this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules. This section expires July 1, 2024.”