Storm Damage Frequently Asked Questions
Property Damage (Hurricane or Other Calamity) Information & Resources
Apply for a Partial Property Tax Refund | Request a Building Value Reconsideration | Report Property Damage | Assessed Value Protection when Repairing or Rebuilding
- After the Storm Answers (FAQs)
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Our sympathies go out to everyone impacted by the hurricanes of 2024. We at the Property Appraiser's Office want to do what we can to help homeowners repair, repair and elevate, or rebuild their homes during the recovery process.
Please review the following FAQs pertaining to our office and do not hesitate to contact us with any follow-up questions you may have:
1a) Was my 2024 tax bill reduced due to damage from Hurricane Debby, Helene, or Milton?
Property values and tax bills for the 2024 tax year were based on values as of January 1, 2024, which was before the 2024 storms. While 2024 tax bills were not reduced, many affected residents qualified for and received a partial property tax refund of their 2024 taxes due to damage resulting from a 2024 storm. Please note that the partial property tax refund is only applicable to the tax year in which the catastrophic event occurred. Properties still damaged on January 1 following the damage event are valued to account for the condition of the dwelling on the January 1st appraisal date.
Visit our Property Tax Refund webpage for qualifying criteria. Please note that the VAB petition/late filing deadline is September 12, 2025.
1b) Will my 2025 tax bill be reduced due to damage from Hurricane Debby, Helene, or Milton?
Property values and tax bills for the 2025 tax year are based on values as of January 1, 2025. If your property experienced damage that was not repaired on or before January 1, 2025, your property’s Just/Market Value will be reduced to reflect the condition of the property on January 1. If you have any questions or wish to provide documentation to help support a decrease or increase in the value based on the level of damage, please call our office at (727) 464-3207 and ask to speak to your Area Appraiser.
2) How do I find my FEMA 50% (49%) Rule Letter?
FEMA's Substantial Damage/Substantial Improvement determinations allow use of "Just Value" developed by the Property Appraiser's office for Ad Valorem taxation purposes after adjustment to approximate market value. This value is allocated to the structure, extra features, and land, respectively, in the FEMA letter posted on each parcel. To find the document pertaining to your property, please search our website for your parcel by name, address, or parcel number. Once on your parcel's detail page, select the FEMA/WLM Letter button within the Quick Pick Tools box located on the right side of your parcel’s detail page.
Condominium and townhome building FEMA letters with depreciated structure values and maximum repair costs reflect the structure values for the entire building (not the individual unit) in which a respective unit is located per FEMA requirements. See FAQ 13 for more info relating to Condominium buildings.
3) How can I get my pre-storm building value reconsidered?
If your property is located within a Special Flood Hazard Area (A or V flood zones) and received storm damage to the main structure, you may request that our office conduct a Pre-Storm Building Value Reconsideration (BVR). When applying for this Reconsideration of Value, please provide the following:
- Photographic evidence of the property's interior dated pre-storm. Images should be the original source and at least 1 MB in size, and show the floors, cabinets and counters in the kitchen and bathroom(s), any remodeled areas, the windows, and fireplace (if any).
- Contractor invoices of work done pre-storm within the prior 24 months.
- Any other inspection reports or other documents supporting the condition and quality of the structure pre-storm damage.
This information is necessary for us to make any factual changes to your structure's value. Please note it will not impact your 2024 taxes, and in most cases will not adversely impact homesteaded property owners' taxes going forward.
Should we determine that a factual change is justified, our office will issue an updated FEMA letter indicating a revised Structure Value and 50% (or 49%) calculation. Please note that a Building Value Reconsideration (BVR) cannot be completed for a condominium, townhome, or PUD building, unless it is new construction that was not on the tax roll as of January 1 but was completed before the storm event.
Application to the Property Appraiser for a Pre-Storm Building Value Reconsideration does not remove the property owner's right to hire an independent state-certified appraiser to conduct a retrospective Actual Cash Value appraisal to present to their respective building department.
Understanding why the Property Appraiser's structure value differs from an independent appraisal
Due to the large number of properties that must be valued annually countywide, our value estimates are determined using mass appraisal methods, rather than individual appraisals of each subject property.
The structure value presented on the Property Appraiser's FEMA Letter is one of the two methods allowed by FEMA to obtain the depreciated value of your structure. It is also important to note that the purpose of the Property Appraiser's value estimate begins with market value and is for tax assessment purposes and not for arriving at Actual Cash Value (ACV) of the structure. A retrospective (pre-damage) ACV appraisal performed by a state-certified appraiser has a very specific scope of work, intended use/users, a detailed interior and exterior inspection, considers only physical depreciation, and review of owner-provided documentation, which demonstrates the home's quality and condition before the damage. Therefore, it is not uncommon for an independent ACV appraisal to produce a higher structure value as several of the above-mentioned items are not typically available to the Property Appraiser, and depreciation is handled differently.
A copy of Pinellas County’s Appraisal Review Checklist is available at: https://pinellas.gov/appraisals/. Other jurisdictions (Cities) may have their own review checklist.
Note: If you experienced storm damage and received a Building Value Reconsideration (BVR) from our office prior to our release of this year’s values, please use the 2024 (pre-storm) letter rather than the current version, which reflects damage to the building on January 1, 2025.
4) How can I find an independent appraiser?
The following two resources can be used to find state-certified real estate appraisers:
- Myfloridalicense.com - (Select License Category: Real Estate Appraisers; License Type: Cert Residential or General, then geographic preference)
- Appraisalinstitute.org (Find an Appraiser Search)
5) What type of appraisal should I be asking for?
Tell the independent appraiser that you need a retrospective (pre-storm) Actual Cash Value (aka FEMA 50% Rule) appraisal of your structure (building). A copy of Pinellas County’s Appraisal Review Checklist is available at: https://pinellas.gov/appraisals/. Other jurisdictions (Cities) may have their own review checklist.
6) Will my assessed value and taxes increase if I get an independent appraisal to submit to my building department?
In most cases, our office does not receive these appraisal reports. If we do, our office will only take into consideration the quality and condition noted in the report, not the value estimate, since the purpose and intended use of these appraisals are very different than that of our valuations. Those with a homestead exemption have Assessed Value protection by virtue of the Save-Our-Homes cap, which would prevent these factual physical changes from affecting their capped value, as long as no new additional square footage has been added, and no subareas have been changed (ex: garage converted to living space). For most homesteaded properties, the property owner will likely benefit by virtue of an increase in their Save-Our-Homes benefit.
7) Will my property's assessed value increase if I repair or rebuild my home after Hurricane flood damage?
No, as long as the property owner maintains the homestead status on the calamity property, and the repaired or rebuilt home does not exceed the property’s statutory calamity allowance based on the structure’s original square footage. Square footage exceeding the allowance will be added to both the Just/Market and Assessed Values as new construction.
Recent legislation passed by the Florida Legislature and signed by the Governor on June 26, 2025, revises the respective calamity allowances as follows:
- Non-Homestead Property: 110% of the original structure’s living area or 1,500 SF, whichever is greater
- Homesteaded Property:
- Construction completed in 2024 tax year or prior: 110% of the original structure’s living area or 1,500 SF, whichever is greater
- Construction completed in 2025 tax year or later: 130% of the original structure’s living area or 2,000 SF, whichever is greater
Under Florida Law, if a property is damaged or destroyed by misfortune or calamity after the damage or destruction occurs, the property owner may continue the homestead exemption. The calamity provision in Florida Law protects property owners from an increase in their assessed value following a catastrophe when repairing/rebuilding their property up to the property’s respective calamity allowance based on their original square footage. The owner must notify the Property Appraiser that they intend to repair or rebuild the property.
Visit our Repair or Replacement of Damaged or Destroyed Property due to a Calamity webpage for more details.
8) How is the the calamity allowance calculation performed by your office?
All subareas of a structure comprising heated/cooled area designated as BAS (Base), BSF (Base Semi-Finished), LAA (Lower Area Access), and USF (Upper Story Finished) plus any LAF (Lower Area Finished) in homes built before 1975, are added together, and multiplied by the property's statutory calamity allowance (either 110% or 130%) to arrive at the living area allowed without going over the assessed value cap.
Any area in excess of the calamity allowance (110% or 130%) would be added as new construction above the capped (assessed) value and would increase the property taxes owed. The square footage of each subarea can be found under the Building Information section of the Property Details page.
Visit our Repair or Replacement of Damaged or Destroyed Property due to a Calamity webpage for more details.
9) Will I lose my homestead exemption or reset my Save-Our-Homes (3%) cap or Non-Homestead (10%) cap if I rebuild or repair the damages from a calamity?
No, property owners may continue to receive the homestead exemption and the Save-Our-Homes cap as long as they do not claim a new homestead exemption on a different home while they rebuild or repair the damages (Section 193.155 4(b), Florida Statutes). In order to qualify for the calamity provision, the homestead status on the damaged property must not change from the date of the storm through completion of the repairs or rebuild. If the homestead status changes, the ability to utilize the calamity provision is lost. Homestead property owners have 5 tax years from the January 1 following the catastrophe to pull a building permit to be eligible for the calamity provision.
Property owners with a non-homestead (10%) cap will also maintain their cap, assuming no change of ownership. Non-homestead property owners have 3 tax years from the January 1 following the catastrophe to pull a building permit to be eligible for the calamity provision. (FS 193.1554 (6)(b)4).
10) What if my home or commercial building is not completely rebuilt or repaired on January 1 of the next year?
If the structure is incomplete or still in damaged condition on January 1 after the damage occurred, our appraisers will reduce your Just/Market and capped values accordingly as of a January 1 effective date of appraisal. Adjustment of the capped (Assessed) value will depend upon the difference between the Just/Market and Assessed Values, and the level of damage.
You can make us aware of storm damage to your property by visiting: https://www.pcpao.gov/how-do-i/report-property-damage
11) My structure was damaged or destroyed, how is it possible that my taxes increased?
The longer you own a homesteaded property, the higher the likelihood that your assessed value and taxes may not decrease and have the potential to increase due to the long-time protection provided by the Save-Our-Homes cap. This is a provision of Save Our Homes known as the Recapture Rule. An example of this scenario would be a property where the structure was demolished, but the assessed value is already below its land value due to long-time ownership. Properties acquired within recent years are more likely to see downward movement in their assessed value and property taxes.
12) After rebuilding/repairing my home, do I need to submit a new Homestead Exemption?
No, homeowners may continue to receive the homestead exemption and the Save-Our-Homes cap as long as it is not removed from the property, and they do not claim a new homestead exemption on a different home while they rebuild or repair the damages. Section 193.155 4(b), Florida Statutes
13) I live in a condominium unit that is storm-damaged. How is the 50% Rule applied to condos?
The 50% rule applies to any damaged primary building, regardless of the use or occupancy. The cost to repair the entire building to its pre-damaged condition is compared to 50% of the calculated market value of the entire structure prior to sustaining damage. Provided that the repair cost is less than the 50% damage threshold, and the construction repairs on the ground level are code-compliant, the damaged building can be repaired.
If our FEMA Letter building value estimate is not high enough based on your level of damage, having your association engage a private appraiser to perform a retrospective Actual Cash Value (FEMA 50% Rule) appraisal of the entire building is recommended so that it may be used to benefit multiple unit owners that have been affected.
There are additional factors that must be considered depending on the jurisdiction in which the property is located. Be sure your private appraiser and contractor are aware of your jurisdiction’s Substantial Improvement/Substantial Damage (SI/SD) threshold (49% or 50%) and Look Back period (time frame in which prior improvements count toward the SI/SD threshold).
14) The 2025 FEMA letter shows a lower building value than the 2024 or the Building Value Reconsideration (BVR) I received after the storm. What should I do?
- If you experienced storm damage that was not repaired as of January 1, 2025, please use the 2024 (pre-storm) letter or BVR prepared by our office.
- If your home was not damaged or was repaired by January 1, 2025, please use the 2025 FEMA letter. If this letter reflects a lower building value than the 2024 letter, it likely reflects storm damage depreciation. However, if you were not damaged or were repaired by January 1, 2025, please contact our office and ask to speak to your Area Appraiser to discuss so that we can make any warranted adjustments.
- If you completed repairs to your home after January 1, 2025, please use the 2024 letter. However, if there is a damage event that impacts your property during 2025, our office will provide Building Value Reconsiderations (BVRs) for these property owners upon request with good supporting documentation. Owners can always engage a private appraiser. It is imperative to have good photos (not video) of all areas of your home for both appraisal and insurance purposes. These should be taken as repairs progress, as well as at completion.
More FAQs & Info are available by visiting our FEMA Substantial Damage and Substantial Improvement Information and Additional Resources sections below.
- FEMA Substantial Damage and Substantial Improvement Information
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Damaged Property Repair and Rebuilding Rules within the Special Flood Hazard Areas:
- FEMA 50% Rule Fact Sheet - Understanding Substantial Damage
- Pinellas County Substantial Damage and Substantial Improvement information and FAQs (Unincorporated County 49% Rule)
- Please check with your municipalities' building department for questions regarding:
- FEMA 50% Rule Substantial Damage (SD) and Substantial Improvement (SI) Determinations
- Permitting
- Cumulative look-back periods that may affect SD/SI determinations
- Elevation requirements to meet current code
- Grandfathering of non-conforming uses
- Building Department Contact Information
- Additional Resources
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The loss or damage to your home due to a calamity (hurricane, storm or otherwise) is a devastating experience. The revaluation of your home is possibly the last thing on your mind; but please let us know as soon as you are able so we can help make the process easier.
The State of Florida, Dept of Revenue has published two informative guides to help inform Florida homeowner’s who have suffered property damage:
- Florida Homeowner’s Guide: Catastrophic Event Property Damage
- Florida Homeowner’s Guide: Property Tax Relief for Catastrophic Events in 2023
Assistance for Individuals and Businesses:
- Emergency resources for all citizens, please visit Disaster.Pinellas.gov.
- Commercial business owners, please visit FloridaDisaster.biz for emergency resources
Pinellas County Hurricane Home Repair Program
The Hurricane Home Repair Program helps homeowners impacted by Hurricane Helene or Milton pay for storm repairs not covered by insurance or FEMA. Eligible residents may receive grant funding for eligible repairs. Funding is provided by the Florida State Housing Initiatives Partnership Program (SHIP) and Pinellas County. The program area excludes the cities of St. Petersburg, Clearwater, and Largo, which have SHIP funds for other affordable housing relief programs. Click on your municipality's disaster assistance below for more information.
Elevate Florida
The Florida Division of Emergency Management announced Florida’s first Statewide Residential Mitigation Program, Elevate Florida. The goal of this program is to enhance community resilience by mitigating private residences against natural hazards. See if you're eligible here.
Physical Damage and Economic Injury Disaster (SBA) Loans
The U.S. Small Business Administration (SBA) is offering low-interest Physical Damage and Economic Injury Disaster Loans. Residents and businesses can visit here to apply.
November 14, 2024, Public Education Session - After the Storm Answers:
Did your home get damaged by the recent storms (Hurricane Debby/Helene/Milton)? Was your property uninhabitable for more than 30 days? Do you want to repair/rebuild your home but are concerned what the property tax implications may be? This video will answer these questions and many more relating to damage to your home.
What was discussed:
- Assessed Value Protection When Repairing/Rebuilding/Elevating the Property;
- Understanding the FEMA 50% Rule and Substantial Damage;
- Our new Pre-Storm Building Value Reconsideration (BVR) process;
- Difference between our structure value and a private Actual Cash Value appraisal;
- Partial Property Tax Refund;
- Emergency Resources;
- And more!
