Drought-sale tax flag: Santa Rosa 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 Santa Rosa County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Santa Rosa County, FL, Escambia County, AL, Escambia County, FL, Okaloosa County, FL.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Santa Rosa County, FL, Escambia County, AL, Escambia County, FL, Okaloosa County, FL | No |
| Aug 31, 2025 | Notice 2025-52 | Santa Rosa County, FL, Escambia County, AL, Escambia County, FL, Okaloosa County, FL | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Escambia County, AL, Escambia County, FL | Not so far 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 Santa Rosa County since Dec 29, 2025: S6164 (drought-fast track, primary, Apr 10, 2026); S6159 (drought-fast track, contiguous, Apr 6, 2026); S6114 (drought-fast track, contiguous, 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.