Form PC-465, Application for Catastrophic Event Tax Refund, is the sworn application used under Section 197.319, Florida Statutes, to ask the county property appraiser for a refund of property taxes on a home that a catastrophic event made uninhabitable for at least 30 days. This copy carries the Pinellas County name and is one of the Pinellas County property tax forms handled by the Pinellas County Property Appraiser. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Pinellas County Property Appraiser at pcpao.gov.
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What is PC-465?
Form PC-465, Application for Catastrophic Event Tax Refund, is the sworn application an owner files with the county property appraiser to request a refund of property taxes paid on residential improved property that a catastrophic event left uninhabitable for at least 30 days.
The form implements Section 197.319, Florida Statutes (F.S.). The instructions on page 2 define "uninhabitable": the property could not be used or occupied for the purpose for which it was constructed for at least 30 days, because of damage to, destruction of, or a condition that compromises the structural integrity of the residential improvement, caused by a catastrophic event.
The form has two parts. The owner completes the first part: the date of the event, the number of days the property was uninhabitable, a description of the event, and whether the property has been restored. The property appraiser completes the second part: the just value of the residential parcel as of January 1 of the year of the event, the number of days uninhabitable, the postcatastrophic event just value, and the percent change in value.
The property appraiser decides whether the owner is entitled to a refund. If the application is approved, the county tax collector issues the refund to the applicant. The form is not a petition: a disputed determination goes to the value adjustment board on Form DR-486, Petition to the Value Adjustment Board – Request for Hearing.
Who needs to file PC-465?
The owner of residential improved property that was rendered uninhabitable for at least 30 days by a catastrophic event files Form PC-465. The instructions say the owner must file a sworn application with supporting documentation at the property appraiser's office.
Conditions that apply:
- The property must be residential improved property that meets the form's definition of "uninhabitable": it could not be used or occupied for its constructed purpose for at least 30 days.
- The cause must be damage to, destruction of, or a condition that compromises the structural integrity of the residential improvement, and a catastrophic event must have caused it.
- Line 2 counts days of uninhabitability during the calendar year in which the event occurred, and the form states the property must have been uninhabitable for at least 30 days.
- The application goes to the property appraiser in the county where the property is located.
The applicant signs under penalties of perjury. The property appraiser, not the owner, completes the lower part of the form headed "Completed by Property Appraiser."
The form gives no rule for a representative signing on the owner's behalf.
When to file PC-465
File Form PC-465 on or before March 1 of the year immediately following the catastrophic event. The form prints this deadline at the top of page 1, and the instructions repeat it.
The property must have been uninhabitable for at least 30 days during the calendar year in which the event occurred; line 2 asks for that number of days.
After you file, the property appraiser reviews the application and the supporting documentation. The instructions say the property appraiser notifies the owner of the determination no later than April 1 of the year following the event. For approved applications, the appraiser forwards a copy and an official written statement of determination to the tax collector and the applicant within 30 days after the determination and no later than April 1.
If you disagree with the determination, a petition to the value adjustment board clerk may be filed on or before the 30th day following issuance of the property appraiser's notice.
Documents you need
- Utility bills, as supporting documentation that the property was uninhabitable during the period claimed on line 2.
- Insurance information, as supporting documentation of the condition of the property after the catastrophic event.
- Contractors' statements, as supporting documentation of the damage or of the period the property could not be occupied.
- Building permit applications, as supporting documentation of repair or reconstruction after the catastrophic event.
- Building inspection certificates of occupancy, as supporting documentation of when the property became habitable again.
How to fill out PC-465
Enter the applicant's name
At the top of page 1, write the applicant's name. The county is printed as Pinellas County.
Enter the mailing and site addresses
Write the mailing address for the refund check. If the property site address is different from the mailing address, enter it in its own space.
Add the parcel ID
Enter the Parcel ID of the damaged or destroyed property. The instructions ask for it if available.
Enter the date of the event
Line 1: the date the catastrophic event occurred in your county.
Count the days uninhabitable
Line 2: the number of days the property was uninhabitable during the calendar year of the event. It must be at least 30 days.
Describe the catastrophic event
Line 3: describe the event that damaged the property or made it uninhabitable.
Say whether the property is restored
Line 4: check Yes or No for whether the property has been restored to a habitable condition. If Yes, enter the date it was habitable.
Gather supporting documentation
Collect documents showing the property was uninhabitable, such as utility bills, insurance information, contractors' statements, building permit applications or certificates of occupancy.
Sign and date the declaration
Sign and date the declaration made under penalties of perjury, and enter your phone number and email address.
Leave the appraiser section blank
Do not fill in the part headed "Completed by Property Appraiser"; the property appraiser or designee completes the just values, days and percent change.
Review, download and assemble
Check every entry, then download or print the completed PDF from FillingPDF. Assemble it with your supporting documentation and submit it as described under How to submit.
How to submit PC-465
Submit the signed, dated and completed Form PC-465, together with your supporting documentation, to the property appraiser's office in the county where the property is located. The form names no mailing address, online portal or other channel, so contact the Pinellas County Property Appraiser for the way it accepts filings.
What happens after you file:
- Property appraiser review. The appraiser reviews the application and documents, completes the second part of the form, and sends you a copy with an official written statement of determination, no later than April 1 of the year following the event.
- Refund. For approved applications, the appraiser forwards the application to the county tax collector, which issues the refund to the applicant.
- Disagreement. You have the right to an informal conference with the property appraiser. You may also file Form DR-486, Petition to the Value Adjustment Board – Request for Hearing, with the value adjustment board clerk on or before the 30th day following issuance of the appraiser's notice.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after March 1 of the year immediately following the catastrophic event, the deadline printed on the form.
- Applying for a property that was uninhabitable for fewer than 30 days; the form requires at least 30 days.
- Submitting the application without supporting documentation, which the instructions say is required to determine uninhabitability.
- Leaving the application unsigned or undated; the instructions call for a signed, dated and completed application under penalties of perjury.
- Filling in the "Completed by Property Appraiser" section; only the property appraiser or designee completes it.
- Filing with the office of a county other than the one where the property is located.
- Missing the 30th day after the property appraiser issues notice when you want to petition the value adjustment board on Form DR-486.
- Answering Yes on line 4 without writing the date the property was habitable again.
Frequently asked questions
What is Form PC-465 used for?
Form PC-465 is the application for a refund of property taxes on residential improved property that a catastrophic event left uninhabitable for at least 30 days. It is filed under Section 197.319, Florida Statutes, with the county property appraiser, who decides whether you are entitled to a refund.
Where do I file Form PC-465 for Pinellas County property tax refunds?
File it with the property appraiser's office in the county where the property is located, which for this Pinellas County copy is the Pinellas County Property Appraiser. The form names no address or portal, so ask that office how it accepts filings.
What is the deadline for the catastrophic event tax refund?
The completed application must be filed with the county property appraiser on or before March 1 of the year immediately following the catastrophic event. The form prints this date on page 1 and repeats it in the instructions.
What counts as uninhabitable on Form PC-465?
The property could not be used or occupied for the purpose for which it was constructed for at least 30 days. The cause must be damage, destruction or a condition compromising the structural integrity of the residential improvement, caused by a catastrophic event.
What documents do I attach to Form PC-465?
Attach any documentation supporting the claim that the property was uninhabitable. The form lists utility bills, insurance information, contractors' statements, building permit applications and building inspection certificates of occupancy as examples. Supporting documentation is required.
When will I hear whether my refund is approved?
The property appraiser notifies the owner of the determination no later than April 1 of the year following the event. For approved applications, the county tax collector then issues the refund to the applicant.
What can I do if my refund application is denied?
You have the right to an informal conference with the property appraiser. You may also file Form DR-486, Petition to the Value Adjustment Board – Request for Hearing, with the value adjustment board clerk on or before the 30th day following issuance of the appraiser's notice.
Can I fill out Form PC-465 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not the property appraiser, and it does not file the application; you submit it to the property appraiser's office yourself.
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