FL S0434

Creates section 193.624 to prohibit adding the value of wind-resistant improvements and renewable energy source devices to the assessed value of residential property.

Defines wind-resistant improvements as roof strengthening, water barriers, impact-resistant shingles, gable bracing, roof connections, storm shutters, and opening protections.

Defines renewable energy source devices to include solar collectors, wind turbines, geothermal equipment, storage systems, and related interconnecting equipment.

Requires property owners to file applications by March 1 to claim the assessment reduction, with a nonrefundable $15 filing fee for late applications filed with the value adjustment board.

Repeals the existing renewable energy source property tax exemption statute (section 196.175) and renumbers related definition subsections in chapter 196.