FL H1375

Creates the "Hurricane Irma Tax Relief Act" to provide property tax abatement for residential parcels damaged or destroyed by Hurricane Irma that were rendered uninhabitable during 2017.

Requires property owners to file applications with the property appraiser by March 1, 2019, identifying the damaged property and number of months uninhabitable, verified under oath.

Establishes a "disaster relief credit" calculated by multiplying the percent change in property value by a ratio of uninhabitable months to 12, then multiplying by 2017 taxes paid.

Directs tax collectors to reduce 2019 taxes by the disaster relief credit amount, with any excess credit applied to subsequent years until exhausted.

Applies retroactively to January 1, 2017, and expires January 1, 2021; requires tax collectors to notify the Department of Revenue and local governments of tax reductions by May 1, 2019.