Northeast Florida condo owners can claim up to $500 impact-window tax refund

Thousands of condo owners in Jacksonville and across Northeast Florida can now claim up to $500 in sales tax refunds for hurricane-resistant windows and doors installed in their units, following new guidance from the Florida Department of Revenue that clarifies condo eligibility under a 2026 tax law.

The refund covers approved impact-resistant exterior doors, garage doors and windows purchased between July 1, 2026, and June 30, 2029, and installed in qualifying units. Crucially, the department confirmed that owners can claim the refund even when their condo association or a contractor makes the purchase on their behalf.

What's happening

To qualify, a condo unit must be individually owned, have a homestead exemption in place, and carry a just value—the fair market value used for tax assessment—of $700,000 or less. The refund allows owners to recover Florida sales tax, including discretionary sales surtax, already paid on the approved products at the time of purchase.

Each owner may submit a claim for only one eligible property. Claims must be submitted by Sept. 30, 2029, using Application for Refund – Sales and Use Tax, Form DR-26S, along with the newly created Home Hardening Products Sales Tax Refund Form DR-26HH and supporting receipts or invoices that document the Florida sales tax paid.

The condo-specific guidance was not explicitly addressed in HB 7031-E, the 2026 tax package that created the refund program. That law limited eligibility to residential property with a "site-built dwelling" and excluded mobile homes, manufactured homes and trailers, but it did not say whether individual condo units would qualify. Florida Realtors sought clarification from the state revenue department, which has now confirmed that individually owned condo units meeting the requirements are eligible.

The revenue department also confirmed that when a condo association or contractor purchases and installs the products as part of a building-wide project, individual unit owners can still apply for the refund using invoices or receipts showing that Florida sales tax was paid. The unit owner applies for the refund, and if approved, the unit owner receives the payment directly.

Impact on Jacksonville and St. Johns County condo markets

The clarification opens the door for refunds at scores of condo towers and mid-rise buildings across the region's coastal and riverfront corridors, where wind and flood risk drive high insurance premiums and influence buyer decisions. Jacksonville's Southbank, San Marco, and Riverside neighborhoods host mid-rise condos along the St. Johns River, while the beaches—Atlantic Beach, Neptune Beach, Jacksonville Beach, and Ponte Vedra Beach—are home to dozens of oceanfront and Intracoastal condominium communities.

In St. Johns County, condos line the coastline from Vilano Beach south through St. Augustine and Crescent Beach, and newer luxury condo developments have risen in the Nocatee and Ponte Vedra areas. Many of these buildings are decades old, and associations have faced pressure to harden buildings against hurricanes as insurance carriers tighten underwriting and Florida's property-insurance crisis escalates.

The refund effectively lowers the net cost of hurricane hardening for individual owners, which may ease the financial burden when associations levy special assessments to fund building-wide window and door replacements. Because owners can claim the refund using association or contractor invoices, they do not need to pay out of pocket directly—only document that sales tax was paid on the products installed in their unit.

Why the $700,000 cap matters locally

The $700,000 just-value cap on eligibility captures a significant share of the region's existing condo inventory, particularly older mid-rise buildings and smaller beachfront units, but excludes many newer luxury high-rises and penthouse units.

Duval County property appraiser records show the 2026 just values for the majority of established condominium units in Riverside, San Marco, and Atlantic Beach fall well below $700,000, meaning most homesteaded owners in those areas would qualify if their units receive approved impact-resistant products. Oceanfront condos on Jacksonville Beach and Neptune Beach span a wider value range; smaller one- and two-bedroom units in older buildings typically appraise below the threshold, while larger oceanfront units and newer construction often exceed it.

In St. Johns County, where coastal property values have climbed sharply in recent years, the cap may exclude a larger portion of condo owners, especially those in newer oceanfront towers in Ponte Vedra Beach and St. Augustine Beach. Still, many mid-market units in established St. Augustine condominium communities—particularly those west of A1A or along the Intracoastal—likely remain under the cap.

The just value is set annually by the county property appraiser and appears on the property's Notice of Proposed Property Taxes (TRIM notice). Owners unsure whether they qualify can check their most recent TRIM notice or look up their parcel on the Duval or St. Johns County property appraiser's website.

What condo associations and owners need to know

Associations planning or completing hurricane-hardening projects should understand that individual unit owners—not the association itself—apply for and receive the refund. Associations can support owners by providing clear documentation: itemized invoices that break out the cost and sales tax paid for each unit's windows and doors, and the parcel number for each unit.

Form DR-26HH requires the property's parcel number and a signed affidavit stating that the products were installed, their actual cost, and the Florida sales tax paid. Owners must retain receipts or invoices showing Florida sales tax was collected at the time of purchase. Real estate agents working with condo buyers and sellers can help clients prepare by reminding them to obtain and keep those records, especially during the eligibility window.

Projects that use contractors should ensure that sales tax is paid on the materials at the point of sale. In Florida, sales tax generally applies to tangible personal property sold at retail; contractors typically pay sales tax when they purchase materials, or they collect it from the customer if the sale is structured as a retail transaction. Owners should confirm with their association or contractor that invoices clearly document the tax paid, as that documentation is required for the refund claim.

Hurricane hardening and insurance costs

Impact-resistant windows and doors have become a key factor in homeowners insurance underwriting statewide. Insurers often offer premium discounts—sometimes substantial—for homes equipped with approved impact-resistant openings, and some carriers now require hardening measures as a condition of coverage in high-wind coastal zones.

For condo owners in Northeast Florida's coastal and riverfront markets, where wind and flood premiums have surged following recent hurricane seasons and carrier insolvencies, the combination of a sales tax refund and an insurance discount can materially improve the financial case for building-wide hardening projects. The refund does not cover labor or installation costs, only the sales tax paid on the approved products themselves, but up to $500 per unit can offset a portion of a special assessment.

The state's clarification comes as Florida condo owners face heightened scrutiny of building reserves and structural integrity following the 2021 Surfside condominium collapse and subsequent legislative changes. Associations juggling reserve-funding mandates, structural inspection requirements, and hardening projects may find that the refund helps build owner support for assessments that improve both safety and insurability.

What happens next

The refund window runs through June 30, 2029, for purchases, and claims must be submitted by Sept. 30, 2029. Owners can apply through the Florida Department of Revenue's online refund portal or by mailing the completed forms.

The department has not announced a cap on total refunds or a first-come, first-served limitation, so owners have nearly three years to complete installations and file claims. Associations planning hardening projects should factor the refund timeline into project schedules and owner communications.

Real estate professionals, property managers, and condo association boards across the region are beginning to incorporate the refund into financial planning and buyer education. For prospective condo buyers, the availability of the refund may influence decisions about older buildings that have not yet completed hurricane hardening, while sellers in buildings that have recently upgraded may be able to point to both improved storm resilience and a modest tax benefit their buyers have already captured or can still claim.

As Northeast Florida's condo inventory ages and the coast continues to draw new residents seeking waterfront living, policies that reduce the cost of hurricane preparedness carry weight in both the resale market and the ongoing effort to maintain an insurable, resilient housing stock along the St. Johns River, the Intracoastal Waterway, and the Atlantic shore.