9 Actions Florida Should Take to Help Taxpayers Impacted by Hurricane Ian

1. Postpone tax notices and waive penalties or interest for late tax filings in affected areas

2. Extend the date for residents to take advantage of the tax discounts they would normally receive for paying property taxes and special assessments in November and postpone or defer the deadline for property tax installment payments

3. Protect individual and business taxpayers from the risks for notices that they will likely not receive because their home or business addresses is not accessible anymore

4. Issue no new audits in severely impacted areas, extend the statute of limitations and postpone existing audits that haven’t reached the assessment stage because these can’t be responded to while entire communities are still recovering

5. Create procedures for fairly estimating taxes which can’t be calculated because records have been destroyed by the storm, moving away from the current method which significantly overestimates activity if no records are available

6. Initiate procedures to offer payment plan assistance for late taxes, rather than resorting to the standard collection methods, like liens, levies, or bank freezes

7. Retroactively apply the recently passed law that provides property tax refunds for residential property rendered uninhabitable as a result of a catastrophic event

8. Provide tangible personal property relief and allow n on-residential properties rendered uninhabitable to receive property tax refunds

9. Get Congress to pass a Disaster Tax Relief Act that includes provisions from past packages, including elements such as an Employee Retention Credit, an enhanced casualty loss deduction, and other relief provisions

Download the Recommendations

Other Resources

Florida Disaster.biz

FEMA

Florida Department of Financial Services

Florida SBDC

Disaster Contractors Network

Florida Disaster Fund

Florida TaxWatch Statement on Hurricane Ian Recovery

Community Involvement

Tuesday, February 10, 2026

/ Categories: Research, Energy & Environment, Local Government, Public Infrastructure & Utilities

Clearwater’s Plan to Establish Its Own Municipal Electric Utility Puts Taxpayers at Risk

Executive Summary

The City of Clearwater is considering acquiring Duke Energy Florida’s electric distribution assets to establish a municipal electric utility (MEU), citing potential rate reductions and increased local control. Florida TaxWatch’s independent analysis finds that the feasibility study supporting this proposal relies on optimistic assumptions that significantly understate legal, financial, and operational risks.

Most critically, the study assumes a rapid acquisition of Duke’s system despite the strong likelihood that Clearwater would need to pursue eminent domain—an expensive, uncertain, and potentially decade-long legal process. National case studies show that municipalization efforts frequently exceed projected costs, fail to deliver promised savings, and expose taxpayers to long-term financial risk.

Key Takeaways

Eminent Domain Is Likely: Acquiring Duke Energy Florida’s assets would almost certainly require prolonged litigation, dramatically increasing costs and delaying implementation.
Costs Are Underestimated: Acquisition, severance, startup, and financing costs are understated, increasing the likelihood of higher long-term rates or taxpayer subsidies.
Loss of Scale and Expertise: Leaving a large investor-owned utility would reduce purchasing power and operational efficiencies that help stabilize electric rates.
National Outcomes Raise Red Flags: Across the country, municipal electric utility conversions have a high failure rate or produce results far worse than initially projected.
A Lower-Risk Alternative Exists: Florida TaxWatch recommends pursuing a renegotiated franchise agreement rather than undertaking a high-risk municipalization effort.

Bottom line: Clearwater’s proposed municipal electric utility presents substantial financial and legal risks with limited upside for taxpayers.

Download the full report here