Individually owned, homesteaded condo units with just values of $700,000 or less can receive up to $500 in refunded sales tax on approved impact windows and doors.

Qualifying Florida condo unit owners who have approved impact-resistant windows or doors installed in their units can get back up to $500 in sales tax, even when an association or contractor handles the purchase, the Florida Department of Revenue told Florida Realtors.

To qualify, the condo unit must be individually owned, have a homestead exemption and have a just value (fair market value) of $700,000 or less. The refund covers approved impact-resistant exterior doors, garage doors and windows purchased from July 1, 2026, through June 30, 2029, and installed in the qualifying unit.

That condo-specific guidance was not spelled out in HB 7031-E, the 2026 tax package that created the refund. The law limits eligibility to residential property with a “site-built dwelling” and excludes mobile homes, manufactured homes and trailers, but it does not say whether individual condo units qualify. Florida Realtors sought guidance from the state revenue department on condo eligibility and association-wide purchases.

Owners can recover Florida sales tax, including discretionary sales surtax, already paid on the products. The tax must be paid at the time of purchase and claimed later as a refund. Each owner can submit a claim for only one eligible property.

Association purchases can count

The unit owner does not have to buy the products directly. Rather, the unit owner applies for the sales tax refund using the Application for Refund – Sales and Use Tax, Form DR-26S, and if approved, the unit owner receives the refund.

When an association or contractor makes the purchase, the unit owner can apply using invoices or receipts showing that Florida sales tax was paid. Agents can help customers prepare by reminding them to obtain and retain those records.
 

How to apply

Owners must submit an Application for Refund – Sales and Use Tax, Form DR-26S, with Home Hardening Products Sales Tax Refund Form DR-26HH and supporting receipts. They can apply through the revenue department's online refund portal or mail the forms.

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. Claims must be submitted by Sept. 30, 2029.