Drought-sale tax flag: Holmes County, FL
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides program eligibility; the IRS and your preparer decide the tax side.
Is the Holmes County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Holmes County, FL, Geneva County, AL, Jackson County, FL, Walton County, FL, Washington County, FL.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Holmes County, FL, Geneva County, AL, Jackson County, FL, Walton County, FL, Washington County, FL | No |
| Aug 31, 2025 | Notice 2025-52 | Holmes County, FL, Geneva County, AL, Jackson County, FL, Walton County, FL, Washington County, FL | No |
| Aug 31, 2027 (running) | not out until September | no D2+ weeks so far in our Drought Monitor data | So far, yes through Nov 15, 2026 |
What a "No" means (Notice 2006-82): if your 4-year §1033(e) replacement period was set to end in that year, it is extended until the end of your first tax year ending after a drought-free year for the region. Drought Monitor map archive.
USDA disaster designations naming Holmes County since Dec 29, 2025: S6164 (drought-fast track, primary, Apr 10, 2026); S6159 (drought-fast track, contiguous, Apr 6, 2026); S6183 (freeze, frost, and ice, primary, Apr 1, 2026); S6144 (freeze, frost, and ice, contiguous, Mar 4, 2026); S6092 (drought-fast track, contiguous, Dec 29, 2025); S6094 (drought-fast track, primary, Dec 29, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
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Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides eligibility. Sources: IRS notices linked above, U.S. Drought Monitor, Census county adjacency, USDA FSA designations.