FL H0043

Provides partial reimbursement of ad valorem taxes for homestead properties rendered uninhabitable by Tropical Storm Debby or Hurricane Isaac in 2012, with applications due by March 1, 2014, and reimbursement calculated as total 2012 taxes multiplied by the ratio of uninhabitable days to 366 days, capped at $1,500 per property.

Reimburses state sales tax paid on replacement mobile homes purchased after major damage from the 2012 storms, with applications due by May 1, 2014, and reimbursements capped at $1,500 per applicant.

Directs property appraisers to investigate claims and submit reimbursement lists to the Department of Revenue by April 1, 2014 (for property taxes) and June 1, 2014 (for mobile home sales taxes), with applicants able to appeal denials to the value adjustment board within 30 days.

Appropriates $2 million for property tax reimbursements and $500,000 for mobile home sales tax reimbursements from the General Revenue Fund, with an additional $70,000 for administration.

Establishes penalties of up to $5,000 and first-degree misdemeanor charges for knowingly providing false information to claim reimbursement, and designates payments as disaster-relief assistance under the Internal Revenue Code.