Drought-sale tax flag: Okeechobee County, FL

Is the Okeechobee County region on the IRS drought list?

The IRS looks at your county plus every county that touches it: Okeechobee County, FL, Glades County, FL, Hendry County, FL, Highlands County, FL, Indian River County, FL, Martin County, FL, Osceola County, FL, Palm Beach County, FL, Polk County, FL, St. Lucie County, FL.

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 Okeechobee County since Apr 8, 2025: S6164 (drought-fast track, primary, Apr 10, 2026); S6184 (freeze, frost, ice, and high winds, contiguous, Apr 1, 2026); S6140 (freeze and frost, primary, Mar 4, 2026); S6142 (freeze, frost, ice, and high winds, contiguous, Mar 4, 2026); S6144 (freeze, frost, and ice, contiguous, Mar 4, 2026); S5987 (drought-fast track, primary, Jun 2, 2025); S5961 (drought-fast track, contiguous, Apr 8, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.