Click here to report damage and/or apply for a prorated refund of property taxes for residential dwellings rendered uninhabitable by Hurricane Ian.

Your Tax Roll Value Letter is now available for single family residences and mobile/manufactured homes.

Use the Quick Search below to find your parcel, and select Parcel Details from the links on the search results page. From the Property Data page, create the Letter using the link in the Current Working Values section.
Please Note: Some properties will not have a Tax Roll Value Letter. For more information, please see the question: “Why doesn’t this parcel have a Tax Roll Value Letter" in our FAQs.

Hurricane Ian Information

First and foremost, I am thankful for those of us who have survived the impact of Hurricane Ian. Many in our community have lost everything, including their lives, and our office is focused on helping those who remain to make a path forward. This loss will leave an indelible mark on our hearts.

As to the taxable valuation of property in Lee County, you can connect with our office here to submit information about the damage your property sustained in the hurricane. At the least, this information will help our office make adjustments to the property record in advance of the January 1, 2023 tax year. Additionally, after previous historic hurricanes, the State of Florida has passed retroactive tax breaks of varying degrees. If that occurs again, this information will also be used in determining which properties qualify under the standards adopted by the Legislature, if any.

Lastly, I want to reiterate that Southwest Florida is a resilient community. It has been my life-long home and I am certain that we will respond with strength and grace in the face of this new adversity. Please be safe and I wish all of us a speedy recovery.

Hon. Matthew H. Caldwell
Lee County Property Appraiser

For those of you that were impacted by the hurricane and have hurricane damage, you may tell us about your property damage by using this hurricane reporting link. You may also directly upload photos and other information here.

Our staff is reviewing the submitted information and we will respond to you and let you know what we will be doing with this information.

See pages 10 and 11 of this FEMA guide Answers to Questions About Substantially Improved / Substantially Damaged Buildings for details on determining building market value.

The Florida Department of Revenue has published several Guides for taxpayers regarding Hurricane Ian. These guides offer information for taxpayers regarding property taxes and reporting hurricane damage.

The Florida Division of Emergency Management (FDEM) is accepting applications for the Hurricane Ian Debris Removal Program to assist with the removal of debris.

In the News:

Wink News - Lee County evaluating all properties, federal government offers Hurricane Ian tax breaks (10/04/2022)
Gulfshore Business - Lee County evaluating all properties, federal government offers Hurricane Ian tax breaks (10/04/2022)
Gov. DeSantis Signs EO Providing Property Tax Relief for Hurricane Ian Victims (10/20/2022)
Ian: DeSantis announces deadline extension for property tax payments for 26 Florida counties (10/22/2022)
Special session on property insurance and property taxes coming after election (10/20/2022)
Lee County reduces time frame for 50% rule from five years to one (11/08/2022)
Media Advisory - 2022 Tax Roll to Open For Collection

    • Why does this parcel not have a Tax Roll Value Letter? The Tax Roll Value Letter is to assist taxpayers with the FEMA “50% rule” decision-making on their property that has been significantly impacted by Hurricane Ian. In some cases, there is no building value (e.g. vacant land). In other instances, information for the letter doesn’t exist (e.g. condos do not have separate land or building value). In still other cases, the values are an allocated value (many commercial properties valued via the income approach) and don’t adequately represent all of the parts and pieces of the property’s value. We recommend you seek a professional to asssist you with your property’s market value for these properties.

      What do I need to know about building back/remodeling/repairing after the hurricane? The County and some of the municipalities have posted guidelines on their websites. Two things are important. There is what is known as the “50%” rule. You can read more about it on the County’s website. And yes, you still must follow the permitting process that each jurisdiction has. You may also find useful information which further defines the “50%” rule and how it applies on FEMA’s website. And yes, you still must follow the permitting process that each jurisdiction has. Please review this process by visiting your local jurisdiction’s website listed below or contact their office directly.

          On our website you will find a letter setting forth your just value that you may find useful in this process.

      How will you determine my value when I build back/remodel/repair my property? We look at each individual property to see what was damaged, what was replaced and what changed. Each of these items is unique, so until we have the information we cannot completely answer the question. That is why it is so important that you let us know you have damage.

      Can I receive a tax benefit if I make my property more flood-resistant when I build back? If the Constitutional Amendment on the ballot in November passes, the assessed value will not increase as a result of any change or improvement made to improve the residential property’s resistance to flood damage. To read more about the proposed amendment, please visit: HJR 1377 — Limitation on Assessment of Real Property Used for Residential Purposes or Proposed Constitutional Amendments for the General Election .

      How is this going to affect my 2022 taxes? At this time, we do not know whether there will be a change to your 2022 value for your property taxes. After previous historic hurricanes, the State of Florida has passed retroactive tax breaks of varying degrees. If that occurs again, you will be asked to provide us with information so that we can determine which properties qualify under the standards adopted by the Legislature. Please make sure you’ve reported your damage to us on our website.

      If my property was damaged by the hurricane, what’s my "new" property value? In order for the Property Appraiser’s office to determine your 2023 value, you need tell us about your property damage. Please visit our website and use the hurricane reporting link to report your damage. We’ll be reviewing all properties reported to us as damaged and updating our records accordingly. Some changes impact value, some changes won’t.

      If I have to rebuild or remodel, will it affect my 2023 taxes? If the value of your "new" property exceeds the value of your “old” property after you rebuild, it may affect your 2023 value. It is a bit complicated and is dependent upon how and what you build back and/or remodel.

      What is going to happen to my homestead exemption? If your property was damaged and you are unable to live in it and you want to continue to keep your homestead exemption on the property, you must tell us that you intend to repair or rebuild the property and make it your permanent residence. In February 2023, you will receive your annual notice of exemption renewal. All you will need to do is take the code found on that letter and enter it on our website. We’ll then walk you through the process. If you cannot wait for the letter or cannot receive US Mail, you can contact us at, provide us with your contact information and we’ll reach out to you.

      IMPORTANT ALERT During the repair and rebuilding of your property, you will want to be careful that you do not inadvertently take any actions that may jeopardize the homestead exemption, for example, registering to vote or getting a driver license in a different county or state. It is OK to change your mailing address, as this is considered temporary. Please contact our office (email: if you have questions about keeping your homestead and what actions could potentially jeopardize it.

      You can find additional information here: Florida Statute 196.031 Exemption of Homesteads.

      We will add to this list as more information becomes available. If you cannot access our website,, please call our office at (239) 533-6100 and speak to one of our representatives who will be more than happy to assist you.

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