There are two ways to determine the 50% rule threshold amount:
Option 1) There have been some recent changes to the Lee County Property Appraiser’s website. At the Lee County Property Appraiser’s website (http://www.leepa.org), type your property address into the Site Address line of the Quick Property Search area and hit Search. Click on “Parcel Details,” then click on the Tax Roll Value Letter link in the center of the page. The Tax Roll Value Letter is the yellow link in the center of the Parcel Details page. Then find “Building Value” in the table shown on the letter. Divide the “Building Value” by two to determine the 50% rule threshold for the building.
Option 2) Private appraisal of pre-damaged building value (only building, not land or other improvements/accessory structures)
For more information, see questions 4 and 5 of the FMB 50% Rule FAQ: