MEMORANDUM

TO:                   Members of the Press

FROM:            Taryn Fenske, Director of Communications, Governor Ron DeSantis

DATE:             July 9, 2021

RE:                  Executive Order 21-160

(Department of Revenue – Champlain Towers South)

Good afternoon:

Today, Governor Ron DeSantis issued Executive Order 21-160, which indefinitely suspends the statutes, and their associated deadlines or requirements, for payment of property taxes for all taxpayers whose property was destroyed or rendered uninhabitable during the collapse of Champlain Towers South in Surfside, Florida.

Additionally, Executive Order 21-160 requests that the Florida Legislature explore additional legislative acts as may be necessary to alleviate the taxpayers’ property tax obligations.

A copy of Executive Order 21-160 can be found here.

Sincerely,

Taryn Fenske

Director of Communications

Governor Ron DeSantis

STATE OF FLORIDA

OFFICE OF THE GOVERNOR

EXECUTIVE ORDER NUMBER 21-160

(Department of Revenue – Champlain Towers South)

WHEREAS, on June 24, 2021, I issued Executive Order 21-148 declaring a state of emergency due to the major structural collapse of a residential condominium building located at 8777 Collins Avenue in Surfside, Florida, and allowing for the waiver of certain statutes and rules that prevent, hinder, or delay any necessary action in coping with the state of emergency caused by the collapse; and

WHEREAS, the collapse destroyed a substantial portion of the structure and rendered the remainder of the structure uninhabitable; and

WHEREAS, local officials and structural experts leveled the remainder of the building to protect first responders and officials during their rescue attempts; and

WHEREAS, state law requires property appraisers to appraise real property and local governments and millage-levying authorities to assess property taxes based on those appraisals; and

WHEREAS, residents that owned condominiums within the building have suffered substantial losses with regard to the real property to be assessed and taxed.

NOW, THEREFORE, I, RON DESANTIS, as Governor of Florida, by virtue of the authority vested in me by Article IV, Section 1(a) of the Florida Constitution and by the Florida Emergency Management Act, as amended, and all other applicable laws, promulgate the following Executive Order, to take immediate effect:

Section 1. Pursuant to section 252.36(5)(a), I hereby indefinitely suspend the operation of the following statutes, and their associated deadlines or requirements, for all taxpayers whose property was destroyed or rendered uninhabitable during the collapse (the “Taxpayers”), to the extent necessary to ease their tax obligations:

200. The deadline for the Miami-Dade County Property Appraiser to mail TRIM (“Truth in Millage”) notices to the Taxpayers under section 200.065(2)(b), Fla. Stat.;
201. The deadline for the Miami-Dade County Tax Collector to send ad valorem tax and non-ad valorem assessment notices to the Taxpayers under section 197.322(3), Fla. Stat.;
202. The November 1 deadline for the Taxpayers to pay their ad valorem taxes under section 197.333, Fla. Stat;
203. All dates or time periods, and their associated provisions, regarding the collection of delinquent taxes, including but not limited to the sale of tax certificates, under section 197.333, Fla. Stat.;
204. The deadlines before which the Taxpayers are entitled to discounts for prepaying their ad valorem taxes under 197.222(1), Fla. Stat.;
205. The requirement that Taxpayers seeking to challenge the assed value of their property file a petition with the Miami-Dade County Value Adjustment Board before the 25^th day following the Property Appraiser’s mailing of the TRIM notice; and
206. The requirement for any Taxpayer filing a petition with the Miami-Dade County Value Adjustment Board to pay all non-ad valorem assessments and make a partial payment of the ad valorem taxes before the taxes become delinquent.

Section 2. I will request the Florida Legislature to explore additional legislative acts as may be necessary to alleviate the Taxpayers’ property tax obligations.

Continue reading the full Executive Order here.

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