FL S0246

Reimburses portion of 2012 ad valorem taxes for homesteaded residential properties rendered uninhabitable for 60+ days due to Tropical Storm Debby or Hurricane Isaac, calculated as total taxes multiplied by (days uninhabitable ÷ 366), capped at $1,500 per property.

Reimburses state sales tax paid on replacement mobile homes for those whose mobile homes experienced major damage (more than 50% destroyed or repair cost exceeds pre-storm value) during 2012, capped at $1,500 per applicant.

Applications for residential property tax reimbursement due by March 1, 2014, and mobile home sales tax reimbursement due by May 1, 2014, submitted to county property appraisers with supporting documentation of damage and uninhabitability.

Property appraisers submit approved reimbursement lists to Department of Revenue by April 1, 2014 (residential) and June 1, 2014 (mobile homes); if total claims exceed appropriation, all reimbursements reduced proportionally.

Appropriates $2 million for residential property tax reimbursements and $500,000 for mobile home sales tax reimbursements from General Revenue Fund for fiscal year 2013-2014; establishes misdemeanor penalties for false claims.