Assessment of Property Used for Residential Purposes:
HB 1339 creates a new property-tax assessment exemption for certain home-hardening improvements made to residential property in Florida. The bill defines “changes or improvements made to improve the property’s resistance to wind damage” to include items such as stronger roof deck attachments, secondary water barriers, wind-resistant shingles, gable-end bracing, reinforced roof-to-wall connections, storm shutters, and opening protections. For qualifying improvements made on or after January 1, 2026, the increase in just value attributable to those improvements could not be considered when assessing the property for ad valorem tax purposes.
The bill also amends Florida’s homestead and nonhomestead residential assessment statutes to make clear that these wind-resistance improvements are excluded from the general rule requiring changes, additions, or improvements to be assessed at just value after completion. In effect, the measure would allow homeowners and owners of nonhomestead residential property to make hurricane-mitigation upgrades without triggering a property tax increase based on the added value of those specific improvements. The act would take effect July 1, 2025.
HB 1339 would create a new statutory carveout in chapter 193, Florida Statutes, for residential property tax assessments tied to wind-damage mitigation improvements. It would add s. 193.6245 and revise ss. 193.155 and 193.1554 so assessors may not include the value added by specified hurricane-hardening measures in the taxable assessed value of homestead and nonhomestead residential property. The practical effect would be to reduce or avoid property tax increases associated with making qualifying resilience upgrades, beginning with improvements made on or after January 1, 2026.
The available record shows no committee transcript or recorded votes, so there is no detailed public debate captured in the provided materials. The bill’s subject matter suggests a generally favorable policy framing around hurricane preparedness, property resilience, and reducing disincentives for homeowners to invest in wind-mitigation upgrades. However, the bill ultimately died in the State Affairs Committee, indicating it did not advance despite its apparent consumer- and resilience-oriented purpose.
The main policy tension is between encouraging costly storm-hardening improvements and preserving the property tax base. Supporters would likely favor the bill because it lowers the tax penalty for making safety-related upgrades and may help reduce storm damage risk. Potential opponents or skeptics may have concerns about reduced local tax revenues, the administrative burden of determining which improvements qualify, and whether the exemption should apply broadly to both homestead and nonhomestead residential property. Because no transcripts are provided, specific arguments from legislators or stakeholders are not available.