Florida created a new home-hardening sales tax refund that can benefit certain homeowners who purchase qualifying impact-resistant windows, exterior doors, or garage doors. The program is especially relevant for homeowners already planning hurricane-protection upgrades because it applies to eligible purchases made during a defined multi-year period and is claimed through a refund after sales tax has been paid.
The current law is found in section 212.08(21), Florida Statutes. It defines eligible properties and products, sets the purchase and application periods, and limits the refund to up to $500 per eligible residential property.
This guide explains what Florida homeowners should know before assuming a project qualifies. It is based on the current 2026 Florida statute and Florida Department of Revenue guidance available as of August 25, 2026.
Important: This article is general information, not tax or legal advice. Eligibility depends on the property, the products purchased, installation, documentation, and the Department of Revenue’s review of the application.
Quick answer: what is the Florida home-hardening sales tax refund?
Florida’s current home-hardening provision allows the owner of an eligible residential property to seek a refund of Florida sales tax previously paid on qualifying home-hardening products.
Under the statute:
- The qualifying purchase period runs from July 1, 2026 through June 30, 2029.
- Qualifying products include certain impact-resistant windows, impact-resistant exterior doors, and impact-resistant garage doors.
- The refund is limited to up to $500 per eligible residential property.
- The property must meet specific homestead and value requirements.
- The products must be installed on the eligible property.
- The owner must submit the required application and documentation to the Florida Department of Revenue.
- Refund applications may be submitted from July 1, 2026 through September 30, 2029.
Florida Department of Revenue currently lists Form DR-26HH, Home Hardening Products Sales Tax Refund, for this program.
Which Florida homes can qualify?
The statute does not make every Florida residence automatically eligible.
An eligible residential property must be a residential property with a site-built dwelling for which a Florida homestead exemption has been granted under section 196.031, Florida Statutes, and the property must have a just value of $700,000 or less.
The law defines a site-built dwelling as a dwelling constructed at its permanent location. It specifically excludes mobile homes, manufactured homes, trailers, and homes or trailers that may be titled or registered under the cited vehicle-title statutes.
That means homeowners should verify both of these items before counting on the refund:
- The property has the required homestead exemption.
- The property’s just value is within the statutory limit.
If you are planning a replacement project and are still determining the broader budget, our guide to impact window cost factors in Florida explains the variables that can affect the project price beyond the sales-tax component.
What products qualify as home-hardening products?
The statute defines a home hardening product as an impact-resistant door, impact-resistant garage door, or impact-resistant window.
The important detail is that the law does not simply say that any product marketed as “hurricane rated” qualifies. The product must satisfy the statutory impact-resistance and wind-pressure criteria.
Impact-resistant windows
Under the current statute, an impact-resistant window is a window that is laminated or treated with a polycarbonate glazing system designed to resist wind and wind-borne debris forces and is rated for impact resistance and wind pressure under one of the recognized standards identified in the law.
Those references include:
- ASTM E1886 and E1996
- AAMA 506
- Florida Building Code Testing Application Standards TAS 201, TAS 202, and TAS 203
Impact-resistant exterior doors
Qualifying exterior door systems must also be designed and rated to resist wind and wind-borne debris under the standards identified by the statute.
Impact-resistant garage doors
Impact-resistant garage door systems are included as well. The statute recognizes several testing pathways for garage doors, including ANSI/DASMA 115 in addition to other listed standards.
If you are comparing window or door systems, do not rely only on a sales description. Ask for the exact product series and approval documentation. Our article on how to tell if windows are impact resistant explains how product markings, approval records, and permit documents can help verify what a product actually is.
Do frames and installation hardware count?
The statute’s definition of a qualifying glazing or door system includes the window or door frame and attachment hardware used to install the frame when those components are purchased as part of the same sale with the intent to install them in compliance with the applicable engineering requirements.
That matters because an impact window is an approved system, not only a pane of glass. Frame configuration and attachment details can be essential to how the assembly performs.
For a broader explanation of why the complete approved assembly matters, see are impact windows required in Florida?.
How much can a homeowner receive?
The law provides a refund of previously paid Florida sales tax on qualifying home-hardening products, with a maximum refund of $500 per eligible residential property.
This is a cap on the refund amount, not a promise that every qualifying project receives $500. The actual refund depends on the qualifying sales tax paid and the Department of Revenue’s determination that the application meets the statutory requirements.
The statute also says an owner may submit an application for only one eligible residential property.
What purchase dates qualify?
The current statutory purchase period is:
July 1, 2026 through June 30, 2029.
This date range is important because older articles, proposals, or legislative summaries may refer to different versions of the program. Homeowners should use the current enacted statute and current Florida Department of Revenue materials rather than relying on an earlier bill draft.
The Department of Revenue issued Tax Information Publication TIP 26A01-09, titled Sales and Use Tax Exemption for Home-Hardening Products Installed on Eligible Residential Property, on July 16, 2026, and currently lists the DR-26HH refund form.
When can the refund application be filed?
The statute states that an owner must submit the refund application between:
July 1, 2026 and September 30, 2029.
The law also sets Department review and payment timing after a complete application is received and formally approved. Because the Department controls the application process, homeowners should use the current DR-26HH form and instructions rather than recreating a checklist from secondary sources.
What documents should homeowners keep?
The statute requires the owner to submit information including the owner’s name and address, the address of the eligible property, and a sworn statement regarding the actual cost of the qualifying products and the amount of Florida sales tax paid.
It also requires copies of receipts showing payment of sales tax to be attached to the application.
For practical project management, homeowners should keep a complete file containing:
- Final contract
- Detailed invoices
- Receipts showing Florida sales tax paid
- Product manufacturer and series information
- Product approval or NOA documentation when applicable
- Permit records
- Final inspection or permit-closeout documents when applicable
- Installation records
- Proof that the products were installed at the eligible property
- Homestead and property-value information used to evaluate eligibility
Good documentation can also be useful later for insurance, warranty, resale, or product-verification questions.
If you are preparing for installation, our Florida impact window installation guide covers measurements, permits, product approvals, installation, inspections, and project closeout.
Is this the same as an insurance discount?
No. The home-hardening sales tax refund and wind-mitigation insurance credits are separate concepts.
The refund discussed in this article is administered through Florida’s sales-tax law and the Department of Revenue. Insurance premium credits or discounts depend on separate insurance statutes, insurer rating plans, qualifying mitigation features, inspections, and policy details.
Do not assume that receiving a tax refund automatically creates an insurance discount, or that an insurance discount automatically proves eligibility for this tax refund.
Homeowners considering impact windows for hurricane protection should evaluate the complete project rather than one incentive alone. Our comparison of impact windows vs. hurricane shutters can help frame the protection and ownership differences between those approaches.
Does every impact window sold in Florida qualify?
Not necessarily.
The statute defines qualifying products by their design and recognized impact/wind-pressure ratings. A homeowner should verify the exact product rather than assume that every window sold by an impact-window contractor qualifies for the refund.
Before purchase, ask for:
- Manufacturer
- Exact product series
- Window or door configuration
- Impact-resistance documentation
- Applicable Florida Product Approval or Miami-Dade NOA when relevant
- Invoice language detailed enough to identify what was purchased
If you are comparing contractors, how to choose an impact window company covers licensing, product documentation, scope clarity, warranties, and proposal questions.
Why this refund matters when planning a 2026-2029 project
The refund does not change the engineering, code, permitting, or installation requirements for an impact-window project. It is a financial incentive layered on top of the normal project process.
A sound sequence is:
- Confirm the property appears to meet the statutory eligibility requirements.
- Select the correct impact-rated product for the opening and project conditions.
- Verify the product documentation.
- Confirm permitting and installation requirements.
- Keep invoices and receipts showing sales tax paid.
- Complete the installation and retain closeout records.
- Use the current Florida Department of Revenue DR-26HH form and instructions when applying.
Do not select an inferior or unsuitable product solely because of a tax incentive. The window or door still has to be appropriate for the building, opening, exposure, design pressures, and applicable code requirements.
Frequently asked questions
Can I get the refund before the windows are installed?
The statute requires the owner’s sworn statement to state that the home-hardening products have been installed in the eligible residential property. Homeowners should therefore treat installation documentation as part of the refund file.
Is the refund automatically applied by the contractor?
No. The current program is structured as a refund of previously paid sales tax. The owner applies to the Florida Department of Revenue using the required process.
Is the maximum refund $500 per window?
No. The statutory cap is up to $500 per eligible residential property, not $500 per window or door.
Can I apply for more than one home?
The statute states that an owner may submit an application for only one eligible residential property.
Do rental properties qualify?
The property must have the specified Florida homestead exemption, so a typical non-homesteaded rental property would not meet that element of the statutory definition. Property owners should verify their specific property status before relying on the program.
Do mobile or manufactured homes qualify?
The statutory definition of site-built dwelling excludes mobile homes, manufactured homes, trailers, and certain titled or registered dwellings described in the law.
Does the refund cover installation labor?
The statute defines the qualifying home-hardening products and specifies how glazing or door systems can include frames and attachment hardware. Homeowners should use the current Department of Revenue form and instructions to determine the tax amount eligible for refund rather than assuming every line item on a contractor invoice qualifies.
What if I purchased impact windows before July 1, 2026?
The current statute defines the purchase period as July 1, 2026 through June 30, 2029. Purchases outside that period do not fall within this particular refund provision.
Official sources
Because this program is new and time-sensitive, verify the rules against current primary sources before filing:
- Florida Statutes, Section 212.08(21) — Home Hardening Products; Sales Tax Refund
- Florida Department of Revenue — Forms and Publications — lists Form DR-26HH
- Florida Department of Revenue — 2026 Tax Information Publications — includes TIP 26A01-09
- Florida Department of Revenue — Emergency Rule 12AER26-1
The bottom line
Florida’s 2026 home-hardening sales tax refund can reduce the effective cost of a qualifying impact-window, impact-door, or impact-garage-door project for eligible homeowners, but the rules are specific. The property must qualify, the products must satisfy the statutory impact criteria, the purchases must fall within the defined period, the products must be installed, and the owner must document the sales tax paid and apply through the Department of Revenue.
For homeowners already considering a hurricane-protection upgrade, the best approach is to build eligibility documentation into the project from the beginning rather than trying to reconstruct it after installation.
AA Glass & Windows can help you review impact-window and door options, product documentation, and the installation scope for your Florida property. Request a free estimate to discuss your project and the impact-rated systems available for your openings.
