Calamity Calculator

Florida Statutes 193.155(4) and 193.1554 provide certain benefits to homestead and non-homestead properties, respectively, that have been damaged due to a calamity that may limit tax increases on new construction to repair or replace damaged property. For homestead properties, the original dwelling can be rebuilt 30% larger without incurring new taxes on the dwelling. For non-homestead properties, the original dwelling can be rebuilt 10% larger without incurring new taxes on the dwelling.

The calamity calculator is designed to assist single-family residential property owners who are planning or contemplating rebuilding their residence following damage from a calamity event. This calculator assists in the process by estimating additional property taxes when the proposed reconstruction exceeds 130% (homestead) and 110% (non-homestead) of the original structure's size.

Disclaimer

This Calamity Calculator is based on the following assumptions and limitations:

• Valid for Real Property only, not Tangible Personal Property.
• This calculator is only valid for single-family residential properties (property use code 0110) that have one structure on the property. For any other property types, or if multiple structures exist on the property, please call (727) 464-3207 and ask to speak to your Area Appraiser or email mike@pcpao.gov.
• The additional tax estimate that is calculated is only an approximation and assumes the reconstruction will be completed in the current year. For construction that will be completed in a future year, please keep in mind that tax district millage rates and construction costs change over time, which may result in taxes that are higher than estimated.
• The proposed structure's quality rating is based on the user's self-rating. As quality increases, so do the structure costs and associated values and taxes. A guideline to assist with this rating can be accessed at https://www.pcpao.gov/learn-about/structural-quality-identifiers.
• This calculator is valid only for calamity-damaged properties that require the finished floor elevation to be above Base Flood Elevation (BFE) when making repairs or rebuilding.
• The calculator utilizes the most recently certified millage (tax) rates available. Increases in millage rates prior to completion of construction may further increase property taxes.
• The calculator only estimates property taxes due to reconstruction. Increases in property taxes due to ownership changes, changes in market value, changes in the SOH cap, or exemptions are not reflected here.
• Except for the Elevator option, the calculator does not estimate property taxes resulting from new or updated extra features such as pools, spas, enclosures, patios, docks, etc. However, the calamity provision also applies to the repair/replacement of damaged extra features.
• The affected property owner's homestead status must not change from the date of the calamity through the completion of the repair/rebuild project resulting in a certificate of occupancy. A change in the homestead status during this period will result in the loss of the owner's eligibility for the calamity benefit!
• A change in the ownership of the property after the calamity eliminates eligibility for the calamity benefit.
• The repair/rebuilding must commence within 5 years from the January 1 following the calamity event for homestead properties or within 3 years for non-homestead properties.

In order to activate the Calamity Calculator, please read and accept the statements below: