FL S1380

Prohibits property appraisers from considering wind-resistance improvements when determining assessed value of residential real property.

Defines wind-resistance improvements to include roof deck attachment strengthening, secondary water barriers, hurricane-resistant shingles, gable-end bracing, roof-to-wall reinforcement, storm shutters, impact-resistant glazing, and hurricane-resistant doors.

Applies the assessment restriction to both existing residential structures (previously assessed) and new residential structures (newly constructed or additions).

Limits the restriction on new residential structures to improvements exceeding Florida Building Code or applicable local building code requirements.

Effective July 1, 2010, with application to assessments beginning January 1, 2011.