Application for Abatement of Taxes DR-463 DR -463
12DER18 -05
Effective 06/18
Application for Abatement of Taxes Page 1 of 2
for Homestead Residential Improvements
FLORIDA Section 197.318, Florida Statutes
Application and supporting documentation are due to the property appraiser by March 1, 2019.
COMPLETED BY APPLICANT
Applicant County
name Select County
Mailing Property
address address (if
different from
mailing)
Phone Parcel identification number, if available
1. Date damage or destruction occurred
2. Damage was caused by ❑ Hurricane Hermine ❑ Hurricane Matthew ❑ Hurricane Irma
3. Number of days property was uninhabitable
during the calendar year that the hurricane
occurred (must be uninhabitable for at least 30
days):
4. Attach documentation supporting that the residential improvement was uninhabitable including, but not
limited to the following:
Utility bills Insurance Information Contractor's statements
Building permit applications Building inspection certifications of occupancy
Other:
Under penalties of perjury, I declare that I have read this application and that the facts stated in it are true.
Signature, applicant Date
Complete and provide with supporting documentation to the county property appraiser.
k , =Ot CO MPLETED BY PROPERTY ' APPRAISER ' X. 6Vr: P,,. ,''
1. Number of days property was uninhabitable (must
be uninhabitable for at least 30 days):
2. Just value of residential parcel as of January 1 of
the year the hurricane occurred:
3. Post disaster just value:
4. Percent change in value: 0%
The property appraiser has determined that the applicant's entitlement to the abatement is based on the
above factors. If this determination is less than that claimed, an applicant may file a petition with the value
adjustment board, pursuant to s. 194.011(3), requesting that the claimed abatement be granted. See page 2.
Signature, property appraiser or designee Date
Provide approved application to tax collector
DR-463
Eff. 06/18
Page 2 of 2
Instructions
The 2018 Florida Legislature enacted a law providing a reimbursement of property taxes for homesteaded
property damaged or destroyed by Hurricanes Hermine or Matthew in the 2016 calendar year or Hurricane
Irma in the 2017 calendar year. To be eligible for reimbursement, the homesteaded property must be
determined "uninhabitable" that is, the homesteaded property could not be used or occupied for the purpose
for which it was constructed for a period of 30 days or more during the calendar year that the hurricane
occurred as evidenced by documentation . The owner of the property must file a sworn application with the
property appraiser's office by March 1, 2019. Florida law provides that a claim for abatement is waived if the
application is not filed by this date.
Completed by Applicant:
• If available, provide the property identification number for the damaged or destroyed property.
• Attach any documentation supporting the claim that the property was uninhabitable during the specified
period.
• After completion of this form, sign, date, and forward it to the property appraiser's office in the county
where the property is located.
• If approved, the tax collector will issue a refund to the applicant.
If your application for tax abatement under s. 197.318, F.S., is not determined satisfactorily, the Florida
Property Taxpayer's Bill of Rights recognizes your right to an informal conference with the local property
appraiser. You may also file a petition with the value adjustment board clerk, pursuant to section 194.011(3),
Florida Statutes. Regardless of a scheduled informal conference with the property appraiser, petitions involving
determinations on tax abatements may be petitioned to the value adjustment board. Complete and file Form
DR -486H, Petition to the Value Adjustment Board for Abatement of Taxes, with the value adjustment board
clerk (Form DR - 486H is incorporated by reference in Rule 12DER18 - 05, F.A.C.).
Completed by Property Appraiser:
• The property appraiser must investigate the application and documentation to determine if the applicant
is entitled to an abatement of taxes. Applications filed after March 1, 2019, waive the claim for
abatement.
• If the applicant is eligible for the reimbursement and the application was timely filed, review, sign and
date this form. Forward to the tax collector by April 1, 2019, providing:
o The total number of days the property was uninhabitable
o The just value of the homesteaded property as of January 1 of the year the hurricane occurred
o The postdisaster just value
o The percent change in value applicable to the homesteaded property
• Provide a copy of this application, containing the property appraiser's determination, to the applicant.