FL S0156

Creates s. 193.624 to exclude the assessed value of wind-resistant improvements (roof reinforcement, storm shutters, opening protections) and renewable energy source devices (solar panels, wind turbines, geothermal equipment) from residential property assessments.

Requires property owners to file applications by March 1 to claim assessment reductions for wind-resistant improvements or renewable energy devices, with a $15 nonrefundable filing fee for late petitions to the value adjustment board.

Amends assessment provisions for homestead and nonhomestead residential property to reference the new wind and renewable energy exclusions and define "placed on the tax roll" for combined or divided parcels.

Provides that when parcels are combined or divided after January 1, any existing assessment limitations transfer or apportion to the newly created parcels, with tax roll treatment occurring the following January 1.

Repeals s. 196.175 (renewable energy property tax exemption) and removes the definition of "renewable energy source device" from s. 196.012, moving the definition to the new s. 193.624; effective July 1, 2012, applying to assessments beginning January 1, 2013.