FL S0390

Authorizes partial reimbursement of ad valorem taxes paid on homestead properties rendered uninhabitable by hurricane or tornado damage during 2016, with maximum reimbursement of $1,500 per property and reimbursement calculated based on the number of days uninhabitable divided by 366.

Requires property owners to file notarized applications with their county property appraiser by March 1, 2018 for ad valorem tax reimbursement, with applications reviewed by appraisers and reimbursement lists submitted to the Department of Revenue by April 1, 2018.

Authorizes reimbursement of state sales taxes paid on replacement mobile homes for those whose mobile homes experienced major damage from 2016 hurricanes or tornadoes, with maximum reimbursement of $1,500 and applications due to property appraisers by May 1, 2018.

Establishes $4 million appropriation from General Revenue Fund for ad valorem tax reimbursements and $2 million for mobile home sales tax reimbursements, with an additional $60,000 for administration of the act.

Allows property owners denied reimbursement to petition the value adjustment board within 30 days; makes knowingly providing false information for reimbursement claims a first-degree misdemeanor with fines up to $5,000.