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The Florida Legislature has passed a law, House Bill 965 allowing County Property Appraisers to assess buildings with defective imported drywall at zero dollars. This means the owners of these homes will pay no taxes on the buildings, while they are being repaired. They will, however, be responsible for paying the taxes on the land and on any extra features such as pools and patios.
Although aspects of House Bill 965 are still being clarified by the Florida Department of Revenue, the Miami-Dade Property Appraiser’s Office is implementing this ‘zero assessment policy’ for the 2010 tax roll.
Homeowners with defective drywall must visit the Office of the Property Appraiser and present documented evidence of these conditions. Such documentation could include a report by a professional engineer, building inspector or environmental scientist. Insurance claims can also be used to substantiate your case.
- Once it has been determined that the property has defective drywall, its effect on value must be determined. To evaluate the extent of its value impact, our office will need a professional (itemized) cost to remedy (cure) from an architect, engineer, contractor or builder.
- Our technical staff may also inspect the property.
- Based on the information collected, the current year assessment will be reduced to reflect the impact of defective drywall.
- Once the remedial work has been completed, Property Appraisal staff will re-inspect the property to confirm its completion as of the statutory assessment date of January 1.
- The original value will be re-instated according to Florida law.
To learn about the signs of defective drywall, about the investigations into the problem and to sign up for e-mail updates, homeowners are encouraged to visit the US Consumer Product Safety Commission website or contact the agency by telephone at 800.638.2772.
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