(1) As used in this section, the term:(a) “Farm” has the same meaning as provided in s. 823.14(3). (b) “Farm operation” has the same meaning as provided in s. 823.14(3). (c) “Unable to be used” means the tangible personal property was damaged, or the farm, farm operation, or agricultural processing facility was affected, to such a degree that the tangible personal property could not be used for its intended purpose.
(2) For purposes of ad valorem taxation and applying to the 2024 tax roll only, tangible personal property owned and operated by a farm, a farm operation, or an agriculture processing facility located in Charlotte County, Citrus County, Columbia County, Dixie County, Gilchrist County, Hamilton County, Hernando County, Jefferson County, Lafayette County, Levy County, Madison County, Manatee County, Pasco County, Pinellas County, Sarasota County, Suwannee County, or Taylor County is deemed to have a market value no greater than its value for salvage if the tangible personal property was unable to be used for at least 60 days due to the effects of Hurricane Idalia.
(3) The deadline for an applicant to file an application with the property appraiser for assessment pursuant to this section is March 1, 2024.
(4) If the property appraiser denies an application, the applicant may file, pursuant to s. 194.011(3), a petition with the value adjustment board which requests that the tangible personal property be assessed pursuant to this section. Such petition must be filed on or before the 25th day after the mailing by the property appraiser during the 2024 calendar year of the notice required under s. 194.011(1). (5) This section applies to tax rolls beginning January 1, 2024.
