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Florida Taxation And Finance Code Section 193.1551 - Assessments - Assessment of certain homestead property damaged in 2004 named storms.Legal Research Home > Florida Lawyer > Taxation and Finance > Florida Taxation And Finance Code Section 193.1551 - Assessments - Assessment of certain homestead property damaged in 2004 named storms. Sponsored LinksTitle XIV TAXATION AND FINANCEChapter 193 ASSESSMENTS193.1551 Assessment of certain homestead property damaged in 2004 named storms.--Notwithstanding the provisions of s. 193.155(4), the assessment at just value for changes, additions, or improvements to homestead property rendered uninhabitable in one or more of the named storms of 2004 shall be limited to the square footage exceeding 110 percent of the homestead property's total square footage. Additionally, homes having square footage of 1,350 square feet or less which were rendered uninhabitable may rebuild up to 1,500 total square feet and the increase in square footage shall not be considered as a change, an addition, or an improvement that is subject to assessment at just value. The provisions of this section are limited to homestead properties in which repairs are completed by January 1, 2008, and apply retroactively to January 1, 2005. History.--s. 1, ch. 2005-268. Last modified: November 21, 2006 |