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

Other Resources

Florida TaxWatch Statement on Hurricane Ian Recovery

Community Involvement

/ Categories: Research

Using Microelectronic Sensors to Continuously Monitor Vertical Infrastructure

Using Microelectronic Sensors to Continuously Monitor Vertical Infrastructure Report Cover

Florida’s aging infrastructure, including high-rise buildings, bridges, dams, and levees, faces increasing risks of failure due to factors like sea level rise, severe weather, population growth, and structural wear. This Florida TaxWatch report explores how microelectronic smart sensor networks can proactively monitor vertical infrastructure to detect issues such as structural fatigue, corrosion, or damage before they lead to catastrophic failures, as seen in the 2021 Champlain Towers South collapse (98 deaths) and the 2018 Florida International University pedestrian bridge collapse (6 deaths).

The report highlights the poor condition of Florida’s dams (D-) and levees (D+), with 98 high-hazard dams and over 1,000 miles of levees protecting $100 billion in property. It also notes subsidence in 35 high-rise buildings along South Florida’s coast, sinking up to 3.1 inches due to construction-related soil shifts. Microelectronic sensors, embedded in structures and connected via the Internet of Things (IoT), offer real-time data on critical parameters like pressure, water levels, and stress, enabling early intervention.

Applications include monitoring dam embankments for seepage, assessing bridge pile integrity during construction, and detecting column degradation in buildings. These technologies promise cost savings, extended infrastructure lifespan, and enhanced safety. For condominiums, sensors could reduce compliance costs under new safety laws by optimizing maintenance, potentially preventing tragedies like Champlain Towers.

Florida TaxWatch urges policymakers to adopt these technologies to safeguard lives and property, emphasizing that continuous monitoring could transform infrastructure management amid growing environmental and economic pressures.

Meet the Author:

Bob Nave
Bob Nave
Senior Vice President of Research
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