Following the damage incurred by Hurricane Irma in parts of Florida, property owners should be aware of their rights regarding their real estate assessments. Florida assessments are based on January 1st status date, so the 2017 assessments that came out on the August 2017 TRIM notices, with the taxes due between November 2017 and March 2018, will not be affected by any damage received in September 2017 due to Hurricane Irma. However, for any property that has damage that has not been repaired by 1/1/2018, property owners should expect an adjusted 2018 assessment. If a property was damaged to the extent of being considered “not substantially complete” as 1/1/2018, then the entire improvement value for the building should be removed from the 2018 assessment roll.