FL S0434

Creates section 193.6245, Florida Statutes, to exclude wind damage resistance improvements from property tax assessments on residential real property

Defines qualifying improvements to include roof deck attachment strengthening, secondary water barriers, wind-resistant shingles, gable-end bracing, roof-to-wall connection reinforcement, storm shutters, and opening protections

Prohibits property appraisers from considering any increase in just value attributable to wind resistance improvements when determining assessed value

Applies only to wind resistance changes or improvements made on or after January 1, 2027

Takes effect July 1, 2026