FL H1379

Specifies that voluntary elevation of homestead and nonhomestead residential properties to comply with Federal Emergency Management Agency and Florida Building Code requirements does not increase assessed property values, provided square footage does not exceed 110 percent of pre-elevation footage or 1,500 square feet total.

Requires property owners to provide elevation certificates for both original and elevated structures to qualify for the assessed value protection.

Prohibits conforming areas below elevated structures designated only for parking, storage, or access from being included in square footage calculations unless they exceed 110 percent of the lowest level square footage before elevation.

Applies the same assessment protections to nonhomestead residential property as to homestead property, with identical square footage thresholds and certification requirements.

Takes effect upon approval of a constitutional amendment proposed by HJR 1377 at the general election in November 2022 or an earlier authorized special election.